BAR No.

QUARTERLY PHYSICAL REPORT OF OPERATION

For the Quarter Ending_______________________
Department
Agency/OU
Fund

:________________________
:________________________
:________________________

Program / Activity/ Project

MFO
(1)

Prepared by :
____________________________________
Budget Officer
Date:

Performance
Measures

Physical Target

Accomplishment

Variance

Remarks

(2)

(3)

(4)

(5)

(6)

Approved by:

________________________________________
Head of Agency or his Authorized Representative
Date:
INSTRUCTIONS
1. The Quarterly Physical Report of Operation shall reflect the agency's/OU's actual physical accomplishments for a given quarter, in terms of the performance measures indicated in its Physical and Financial Plan (PFP).
This report shall be prepared by fund (i.e., General Fund or Special Account in the General Fund, etc.) and submitted to DBM on or before the 10th day following the quarter covered by the report.
2. Column 1 shall reflect the agency's P/A/Ps.
3. Column 2 shall reflect the performance measure(s) of the agency/OU, consistent with those reflected in the PFP for the year.
4. Column 3 shall reflect the physical targets for the quarter covered by the report, consistent with the targets for the same period as reflected in the PFP for the year.
5. Column 4 shall reflect the actual accomplishments (in terms of quantity or % of completion) for the quarter covered by the report.
6. Column 5 shall reflect the variance between agency's actual accomplishments vis--vis physical targets for the quarter covered by the report.
7. Column 6 shall indicate the reasons/justifications for any major variance under Column 5 i.e., new activities the deviation from targets; problems encountered in the implementation of the project/activity, etc.

BAR No. 2

FINANCIAL REPORT OF OPERATION

For the Quarter Ending __________________________
Department
Agency/OU
Fund

:________________________
:________________________
:________________________
Allotment Received
Balance
Program/Activity/Project
This
Total
Previous
Allotment Class
Quarter
Quarter
(1)

(2)

(3)

(4) = (2) + (3)

Obligations
Incurred

Unobligated
Allotment

Remarks

(5)

(6) = (4) - (5)

(7)

CURRENT YEAR BUDGET

PROGRAM(s)
GASS
PS, MOOE, or CO
Subtotal
SUPPORT TO OPERATIONS
PS, MOOE, or CO
Subtotal
OPERATIONS
PS, MOOE, or CO
Total, Programs
PROJECT(s)
LOCALLY-FUNDED PROJECT(s)
(By Project Title)
PS, MOOE, or CO
Total, Locally-Funded Projects
FOREIGN-ASSISTED PROJECT(s)
(By Project Title)
PS, MOOE, or CO
Subtotal
Total, Foreign-Assisted Projects
Total, Projects
TOTAL, CURRENT YEAR BUDGET
PRIOR YEAR'S BUDGET (Continuing Appro.)
PROGRAM(s)
GASS
PS, MOOE, or CO
Subtotal
SUPPORT TO OPERATIONS
PS, MOOE, or CO
Subtotal
OPERATIONS
PS, MOOE, or CO
Total, Programs
PROJECT(s)
LOCALLY-FUNDED PROJECT(s)
(By Project Title)
PS, MOOE, or CO
Total, Locally-Funded Projects
FOREIGN-ASSISTED PROJECT(s)
(By Project Title)
PS, MOOE, or CO
Subtotal
Total, Projects
TOTAL, PRIOR YEAR'S BUDGET
GRAND TOTAL
Certified Correct:

Submitted by:

__________________________________
Budget Officer
Date

_________________________________________
Head of Agency or Authorized Representative
Date

INSTRUCTIONS
1. This report shall reflect the agency's/Ous actual obligations/expenditures incurred by P/A/P and allotment class for a given quarter, corresponding to the reported
physical accomplishments for the same period. This shall be prepared by fund (i.e., General Fund, Special Account in the General Fund, etc.) and submitted to
DBM on or before the 10th day following the quarter reported.
2. Column 1 shall reflect the P/A/P of the agency/OU (consistent with the Generak Appropriations Act - GAA) and allotment class of obligations/expenditures incurred
chargeable against allotment release sources of which are as follows:
Current Year Budget - allotment releases during the year chargeable against the current year GAA i.e., agency regular budget including Special Purpose Funds.
Prior Year's Budget - allotment releases in the previous year which are still valid for obligation during the
current year, as well as allotment releases during the current year chargeable against the prior year's appropriation of the agency/OU.
3. Columns 2 and 4 shall reflect the available allotments identified by source (i.e., current year budget or prior year's budget):
Column 2 - the available balance of allotments of the agency as of the immediately preceding quarter.
Column 3 - the allotments received during the quarter covered by the report.
Column 4 - the total available allotments for the quarter covered by the report.
4. Column 5 shall reflect the actual obligations/expenditures incurred during the quarter covered by the report, broken down by source.
5. Column 6 shall reflect the unobligated balances of allotment as of end of the quarter covered by the report, by source.
6. Column 7 shall reflect any other information relevant to its report.

BAR No. 3
QUARTERLY REPORT OF ACTUAL INCOME
For the Quarter Ending ___________________
(In Pesos)
Department
Agency/OU
Fund

:________________________
:________________________
:________________________

CLASSIFICATION/ SOURCES
OF INCOME
(1)

ACTUAL INCOME FOR THE QUARTER

FIRST MONTH

SECOND
MONTH

THIRD MONTH

TOTAL

(2)

(3)

(4)

(5) = (2)+(3)+(4)

CUMULATIVE
INCOME
COLLECTIONS TO
DATE

CUMULATIVE
INCOME
DEPOSITED WITH
BTR

REMARKS

(6)

(7)

(8)

Tax

Non-Tax

TOTAL
Certified Correct:

Submitted by:

Chief Accountant/Head of Accounting Unit

Date

Head of Office/Authorized Representative

Date

INSTRUCTIONS
1. This Quarterly Report of Income shall reflect the agency's/OU's actual income collections from all sources, classified into tax or non-tax, for the given quarter, broken down by month.
This report shall be prepared by fund (i.e., General Fund or Special Account in the General Fund, etc.) and submitted to DBM on or before the 10th day following the quarter reported.
2. Column 1 shall reflect the classification as to tax or non-tax income and should identify the specific source (Tax Income: e.g., Tax on Domestic Goods and Services, Tax on Net Profits, etc;
Non-tax Income: e.g. Business Income, Service Income, Permits and Licenses, etc.), consistent with the prescribed Chart of Accounts of COA.
3. Column 2 to 5 shall reflect the actual monthly income collections and the total income for the quarter covered by the report.
4. Columns 6 shall reflect the cumulative income collections as of date (from January of the current year).
5. Column 7 shall reflect the cumulative income deposited by the agency with the Bureau of the Treasury as of date (from January 1 of the current year).
6. Column 8 shall reflect any additional information i.e., reasons for any variance between target and performance; new fees imposed; increase in fees and charges; or implementation of new programs.

BAR NO. 4

Statement of Allotment/Obligations and Balances

As of __________________________
(In Pesos)
Department
Agency/OU
Fund

:________________________
:________________________
:________________________
Obligations Incurred

Allotment Class/Object of
Expenditures

Allotment
Received

(1)
(2)
CURRENT YEAR BUDGET
Personal Services
Salaries (Itemized Positions)
PERA
RLIP
.
Subtotal
Maintenance and Other Operating Expenses
Travelling Expenses
Advertising Expenses
Printing and Binding
.
Subtotal
Capital Outlays
Land and Land Improvement Outlay
Building and Structures Outlay
Office Equipment Furniture & Fixtures
.
Subtotal
TOTAL

This Report

To Date

(3)

(4)

Unobligated
Balance of
Allotment

Remarks

(5)=(2)-(4)

(6)

SPECIAL PURPOSE FUNDS

Miscellaneous Personnel Benefits Fund
Personal Services
.
Subtotal
Contingent Fund
Maintenance and Other Operating Expenses
.
Subtotal
Capital Outlays
.
Subtotal
TOTAL
PRIOR YEAR'S BUDGET (CONTINUING APPRO.)
Personal Services
.
Subtotal
Maintenance and Other Operating Expenses
.
Subtotal
Capital Outlays
.
Subtotal
TOTAL
GRAND TOTAL

Certified Correct:

Submitted by:

_______________________________
Budget Officer
Date

_____________________________________
Head of Agency or Authorized Representative
Date

INTRUCTIONS
1. The SAOB shall serve as the agency's/OU's summary report of allotments received and corresponding obligations/expenditures
incurred during the month from all sources (as explained below) and by object of expenditures consistent with COA's Chart of Accounts.
Current Year Budget - allotment releases during the year chargeable against the current year GAA i.e., agency regular
budget including Special Purpose Funds.
Prior Year's Budget - allotment releases in the previous year which are still valid for obligation during the current year, as well as
allotment releases during the current year chargeable against the prior year's appropriation of the agency/OU.
This shall be submitted to DBM on or before the 10th day of the following month covered by the reported.
2. Column 1 shall reflect the allotment class and object of expenditures.
3. Column 2 shall reflect the cumulative allotments received as of the month covered by this report.
4. Column 3 shall reflect the actual expenditures/obligations incurred during the month covered by this report.
5. Column 4 shall reflect the cumulative obligations incurred as of end of the month (starting January 1 of the current year)
covered by the report.
6. Column 5 shall reflect the unobligated balance of allotment as of end of the month covered by the report.
7. Column 6 shall reflect any information relevant to this report.

BAR No. 5
MONTHLY REPORT OF DISBURSEMENT
As of ____________________
(In Pesos)
Department / Agency :________________________
Agency
:________________________
Fund
:________________________

PARTICULARS

CURRENT YEAR BUDGET

PS

(1)

MOOE

CO

(2)

TOTAL

PRIOR YEAR'S BUDGET

PS

MOOE

CO

(3)

TOTAL

PRIOR YEAR OBLIGATIONS

PS

MOOE

CO

(4)

TOTAL

TRUST LIABILITIES
PS

MOOE

CO

(5)

TOTAL

OTHERS

TOTAL

PS

(6)

MOOE

CO

(7)

Remarks
TOTAL

(8)

NOTICE OF CASH ALLOCATION

MDS CHECKS ISSUED
ADVICE TO DEBIT ACCOUNT
REMITTANCE ADVICES ISSUED
CASH DISBURSEMENT CEILING
NON-CASH AVAILMENT AUTHORITY
TOTAL

Certified Correct:

Approved by:

Chief Accountant/Head of Accounting Unit

Date:

Head of Office/Authorized Representative

Date:

INSTRUCTIONS
1. The Monthly Report of Disbursements (MRD), to be used in lieu of the Summary List of Checks Issued and Cancelled, shall reflect all the authorized disbursements of the agency/OU for the month.
The total monthly disbursements by allotment class, shall be reflected in this report broken down as follows:
- Notice of Cash Allocations/Notice of Transfer of Allocations received
MDS Checks issued for authorized disbursements charged against the current year and prior year's budget (agency regular requirements, RLIP, Special Purpose Funds) as well as trust liabilities.
Advices to Debit Account for authorization by the agencies/Ous to the MDS-Servicing Banks to directly credit payment to the external creditors' accounts (included in the List of Due and
Demandable A/Ps) chargeable against the NCAs of departments/agencies covered by the Direct Payment System for A/Ps.
- Tax Remittance Advices for remittance of taxes withheld.
- Cash Disbursement Ceiling for authorized disbursements charged against income collected and retained by the foreign service posts of DFA and DOLE;
- Non-Cash Availment Authority for cost of goods and services paid directly by lending institutions to creditors of the agency implementing a foreign-assisted project.
This report shall be submitted to DBM on or before the 10th day following the month covered by the reported.
2. Column 1 shall reflect the type of disbursement authorities and corresponding disbursements made during the month covered by the report.
3. Column 2 shall reflect the total disbursements for obligations/expenditures incurred and charged against prior year's budget (i.e. allotments received in the previous year chargeable against the
current year GAA i.e., agency regular budget, RLIP and Special Purpose Funds e.g. TL/RG.
4. Column 3 shall reflect the total disbursements for obligations/expenditures incurred during the year but charged against prior year's budget (i.e. allotments received in the previous year which are still valid
for obligation during current year as well as, allotment releases during the current year chargeable against prior year's GAA (i.e., agency regular budget and SPFs).
5. Column 4 shall reflect the total disbursements for prior years' obligations/expenditures included in the List of Not Yet Due and Demandable Obligations as of the immediately preceding year.
6. Column 5 shall reflect the total disbursements for trust liabilities covered by E.O. 338/DOF-DBM Joint Circular No. 1-97.
7. Column 6 shall reflect the total disbursements charged against Non-Cash Availment Authorities received by the agency/OU.
8. Column 7 shall reflect the total of all types of disbursements, by allotment class during the month covered by the report.
9. Column 8 shall reflect any information relevant to this report.