jc2013-1 annexb guides in template preparation

7/28/2019 JC2013-1 annexB GUIDES IN TEMPLATE PREPARATION

1/20

Ann

Department: ______________

Agency/Operating Units : _____________

Region/Province/City:_____________

Fund:_________

2 3 4 5 6 7 8 9 10 11 12

13= (7-12)

= (14+15) 1

1. CURRENT YEAR BUDGET/APPROPRIATIONS

A. AGENCY SPECIFIC BUDGET

P/A/P (please specify)

Personnel Services

Salaries and Wages

Salaries and Wages - Regular 701

Salaries and Wages - Military/Uniformed 702

Salaries and Wages - Contractual 706

Other Compensation

Personnel Economic Relief Allowance (PERA) 711

Additional Compensation (ADCOM) 712

Representation Allowance (RA) 713

Transportation Allowance (TA) 714

Clothing/Uniform Allowance 715

Subsistence, Laundry and Quarters Allowance 716

Productivity Incentive Allowance 717

Overseas Allowance 718

Other bonuses and Allowances 719

Honoraria 720

Hazard Pay 721

Longevity Pay 722

Overtime and Night Pay 723

Cash Gift 724

Year end Bonus 725

Personnel Benefit Contributions

Life and Retirement Insurance Contributions 731

Pag-ibig Contributions 732

Philhealth Contributions 733

ECC Contributions 734

Other Personnel Benefits

Pension Benefits - Civilian 738

Pension Benefits - Military/Uniformed 739

Retirement Benefits - Civilian 740

Retirement Benefits - Military/Uniformed 741

AccoPay

1

Total

Balance( Unpaid

Obligations)

DETAILED STATEMENT OF CURRENT YEAR'S OBLIGATIONS, DISBURSEMENTS AND UNPAID OBLIGATIONS

Program/Activity/Project (P/A/P)

and Account Title

Account

Code

Current Year Obligations

As of ____________________

Disbursements

1st

Quarterending

March 31

2nd

Quarterending

June 30

3rd

Quarterending

Sept. 30

4th

Quarterending

Dec. 31

Bre

1st

Quarterending

March 31

2nd

Quarterending

June 30

3rd

Quarterending

Sept. 30

4th

Quarterending

Dec. 31

Total


2/20

A

Department: ______________



Fund:_________

2 3 4 5 6 7 8 9 10 11 12

13= (7-12)

= (14+15)

AP

1

Total

Balance( Unpaid

Obligations)



and Account Title

Account

Code


As of ____________________

Disbursements

1st

Quarterending

March 31

2nd

Quarterending

June 30

3rd

Quarterending

Sept. 30

4th

Quarterending

Dec. 31

1st

Quarterending

March 31

2nd

Quarterending

June 30

3rd

Quarterending

Sept. 30

4th

Quarterending

Dec. 31

Total

Traveling Expenses

Travel Expenses-Local 751

Travel Expenses-Foreign 752

Training and Scholarship ExpensesTraining Expenses 753

Scholarship Expenses 754

Supplies and Materials Expenses

Office Supplies Expenses 755

Accountable Forms Expenses 756

Animal/Zoological Supplies Expenses 757

Food Supplies Expenses 758

Drugs and Medicines Expenses 759

Medical, Dental and Laboratory Supplies Expenses 760

Gasoline, Oil and Lubricants Expenses 761

Agricultural Supplies Expenses 762

Textbooks and Instructional Materials 763

Military and Police Supplies Expenses 764

Other Supplies Expenses 765

Utility Expenses

Water Expenses 766

Electricity Expenses 767

Cooking Gas Expenses 768

Communication Expenses

Postage and Deliveries 771

Telephone Expenses-Landline 772

Telephone Expenses-Mobile 773

Internet expenses 774

Cable, Satellite, Telegraph and Radio Expenses 775

Membership Dues and Contributions to Org. 778

Awards and Indemnities 779

Advertising Expenses/Promo 780

Printing and Binding Expenses 781

Rent Expenses 782

Representation Expenses 783

Transportation and Delivery Expenses 784

St E 785


3/20


4/20

A

Department: ______________



Fund:_________

2 3 4 5 6 7 8 9 10 11 12

13= (7-12)

= (14+15)1

Total

Balance( Unpaid

Obligations)



and Account Title

Account

Code


As of ____________________

Disbursements

1st

Quarterending

March 31

2nd

Quarterending

June 30

3rd

Quarterending

Sept. 30

4th

Quarterending

Dec. 31

1st

Quarterending

March 31

2nd

Quarterending

June 30

3rd

Quarterending

Sept. 30

4th

Quarterending

Dec. 31

Total

RM - Transportation Equipment

RM - Motor Vehicles 841

RM - Trains 842

RM - Aircrafts and Aircgraound Equipment 843

RM - Watercrafts 844

RM - Other Transportation Equipment 848

RM - Other Property, Plant and Equipment 850

RM - Public Infrastructures

RM - Roads, Highways and Bridges 851

RM - Parks, Plazas and Monuments 852

RM - Prts, Lighthouses and Harbors 853

RM - Artesian Wells, Reservoirs, Pumping

Station and Conduits 854RM - Irrigation, Canals and Laterals 855

RM - Flood Controls 856

RM - Waterways, Aqueducts, Seawalls,

River Walls and Others 857

RM - Other Public Infrastructures 860

RM - Reforestation Projects

RM - Reforestation - Upland 861

RM - Reforestation - Marshland/Swampland 862

Subsidies and Donations

Subsidy to National Government Agencies 871

Subsidy to Regional Offices/Staff Bureaus 872

Subsidy to Operating Units 873

Subsidy to Local Government Units 874

Subsidy to GOCCs 875

Subsidy to NGOs/POs 876

Subsidy to Other Funds 877

Donations 878

Confidential, Intelligence, Extraordinary and

Miscellaneous Expenses

Confidential Expenses 881

Intelligence Expenses 882

Extraordinary Expenses 883


5/20


6/20

A

Department: ______________



Fund:_________

2 3 4 5 6 7 8 9 10 11 12

13= (7-12)

= (14+15)

A

1

Total

Balance( Unpaid

Obligations)



and Account Title

Account

Code


As of ____________________

Disbursements

1st

Quarterending

March 31

2nd

Quarterending

June 30

3rd

Quarterending

Sept. 30

4th

Quarterending

Dec. 31

1st

Quarterending

March 31

2nd

Quarterending

June 30

3rd

Quarterending

Sept. 30

4th

Quarterending

Dec. 31

Total

Sports Equipment 235

Technical and Scientific Equipment 236

Other Machinery and Equipment, etc. 240

Transportation EquipmentMotor Vehicles 241

Trains 242

Aircrafts and Aircrafts Ground Equipment 243

Watercrafts 244

Other Transportation Equipment, etc 248

Other Property, Plant and Equipment 250

Public Infrastructures

Roads, Highways and Bridges 251

Parks, Plazas and Monuments 252Ports, Lighthouses and Harbors 253

Artesian Wells, Reservois, Pumping Stations

and Conduiyd 254

Irrigation, Canals and Laterals 255

Flood Controls 256

Waterways, Aqueducts, Seawalls, River Walls and Others 257

Other Public Infrastructures, etc. 260

Reforestation Projects-Upland 261

Reforestation Projects-Marshland/Swampland 262

B. SPECIAL PURPOSE FUNDSMiscellaneous Personnel Benefits Fund

Specify allotment class/object of expenditures

Pension and Gratuity Fund


Contingent Fund


Calamity Fund


Priority Development Assistance FundSpecify allotment class/object of expenditures

Others (Please specify)

(SPF sequence in accordance with GAA)

C AUTOMATIC APPROPRIATIONS


7/20

Ann

Department: ______________



Fund:_________

2 3 4 5 6 7 8 9 10 11 12

13= (7-12)

= (14+15)

Acc

Pay

1

Total

Balance( Unpaid

Obligations)



and Account Title

Account

Code


As of ____________________

Disbursements

1st

Quarter

ending

March 31

2nd

Quarter

ending

June 30

3rd

Quarter

ending

Sept. 30

4th

Quarter

ending

Dec. 31

Br

1st

Quarter

ending

March 31

2nd

Quarter

ending

June 30

3rd

Quarter

ending

Sept. 30

4th

Quarter

ending

Dec. 31

Total

Others (Pls. specify).

TOTAL CURRENT YEAR BUDGET/APPROPRIATION

II. PRIOR YEARS' BUDGET/CONTINUING APPROPRIATION

D. Unreleased AppropriationsPersonnel Services

Salaries and Wages



Salaries and Wages - Part-time 703

Salaries and Wages - Substitute 704

Salaries and Wages - Casual 705


Maintenance & Other Operating Expenses

Travelling Expenses



Training and Scholarship Expenses

Training Expenses 753

Others (pls. specify)

Financial Expenses

Bank Charges 871

Commitments Fees 972

Debt Service Subsidy to GOCCs 973

Documentary Stamp Expenses 974

Interest Expenses 975

Capital Outlays

Office Buildings 211

School Buildings 212

Hospitals and Health Centers 213

Office Equipment 221

Furniture and Fixtures 222

IT Equipment and Software 223


Special Purpose Fund

Miscellaneous Personnel Benefits Fund


8/20

Annex B

Department: ______________



Fund:_________

2 3 4 5 6 7 8 9 10 11 12

13= (7-12)

= (14+15) 14

Accounts

Payable

1

Total

Balance( Unpaid

Obligations)



and Account Title

Account

Code


As of ____________________

Disbursements

1st

Quarter

ending

March 31

2nd

Quarter

ending

June 30

3rd

Quarter

ending

Sept. 30

4th

Quarter

ending

Dec. 31

Breakdown

Obliga

1st

Quarter

ending

March 31

2nd

Quarter

ending

June 30

3rd

Quarter

ending

Sept. 30

4th

Quarter

ending

Dec. 31

Total



E. Unobligated Allotment

Personnel Services

Salaries and WagesSalaries and Wages - Regular 701




Travelling Expenses





Others (pls. specify)Financial Expenses

Bank Charges 871


Capital Outlays








Total PRIOR YEAR'S BUDGET/CONTINUING APPROPRIATION

GRAND TOTAL

Certified Correct: Certified Correct:

Agency Budget Officer Agency Chief Accountant

Date: Date:

____________________ ___________________


9/20

Annex B

Department: ______________



Fund:_________

2 3 4 5 6 7 8 9 10 11 12

13= (7-12)

= (14+15) 14 15

Accounts

Payable

Obligations

Not Yet Due

and

Demandable

1

Total

Balance( Unpaid

Obligations)



and Account Title

Account

Code


As of ____________________

Disbursements

1st

Quarter

ending

March 31

2nd

Quarter

ending

June 30

3rd

Quarter

ending

Sept. 30

4th

Quarter

ending

Dec. 31

Breakdown of Unpaid

Obligations

1st

Quarter

ending

March 31

2nd

Quarter

ending

June 30

3rd

Quarter

ending

Sept. 30

4th

Quarter

ending

Dec. 31

Total

Head of Agency or Authorized Representative

9


10/20

Annex B

Department: ______________



Fund:_________

2 3 4 5 6 7 8 9 10 11 12

13= (7-12)

= (14+15) 14 15

Accounts

Payable

Obligations

Not Yet Due

and

Demandable

1

Total

Balance( Unpaid

Obligations)



and Account Title

Account

Code


As of ____________________

Disbursements

1st

Quarter

ending

March 31

2nd

Quarter

ending

June 30

3rd

Quarter

ending

Sept. 30

4th

Quarter

ending

Dec. 31

Breakdown of Unpaid

Obligations

1st

Quarter

ending

March 31

2nd

Quarter

ending

June 30

3rd

Quarter

ending

Sept. 30

4th

Quarter

ending

Dec. 31

Total

Column 1 - account title of the object of expenditures by allotment class and by source of fund.

Column 2 - account code of the oject of expenditures.

Columns 3,4,5 and 6 - total amount of obligations for the quarter, including adjustments/cancellation of obligations.Column 7 - total of the obligations for the year.

Columns 8,9,10 and 11 - total disbursements/payments made for current year obligations for each quarter, including adjustments/cancellation of payments.

Column 12 - total disbursements for the calendar year pertaining to current year obligationsColumn 13 - unpaid obligations (obligations less disbursements) as of end of the reporting period. The balance is categorized into Accounts Payable and Not Yet Due and Demandable Obligations. The balance as of end

of the 4th

Quarter (December 31) shall be forwarded or reflected as Balance, Beginning of the Year in the Summary of Prior Year's Obligations, Disbursements and Unpaid Prior Year Obligations of the immediately

succeeding year (format per Annex C).

1. The Detailed Summary of Obligations, Disbursements and Unpaid Obligations shall be:

b.) Presented by fund (Fund 101, 151, etc), by P/A/P, by allotment class (PS, MOOE, CO) and by object of expenditures consistent with the Revised Chart of Accounts.

e.) Due for submission to COA and DBM within 30 days after the end of the quarter.

a.) Prepared by all agencies' central offices/regional offices/operating units in reporting the details of the obligations and corresponding disbursements/payments made for the current year.

2. Columns 1 to 13 shall reflect the following information:

For highly decentralized departments (such as DepEd, DPWH, DA etc.) the lower operating units (provincial/division/district/field offices) shall submit a copy of their reports to the Regional Office (RO) for consolidation.

Subsequently, the RO shall prepare a consolidated report (RO and OUs under its coverage) and submit the same to the Central Office (CO). In turn, the CO shall prepare an overall consolidated report (CO, RO, and all

OUs).

c.) Certified correct by the Budget Officer (data on obligations) Chief Accountant (data on disbursements). This shall be approved by Head of Agency/Authorized Representative.

d.) Submitted to the Government Accountancy Sector, Commission on Audit (copy furnished the Audit Team Leader) and the Department of Budget and Management (DBM).

In submitting their reports to DBM, agencies and OUs under the coverage of DBM Central Office shall submit their reports directly to the Budget and Management Bureau (BMB) concerned. In the case however of

DepEd, DOH, DPWH, TESDA, SUCs and CHED, their ROs and lowest OUs shall submit their reports directly to the DBM RO concerned. The CO of these departments/agencies shall also submit a consolidated

department/agency report to the BMB concerned.

Instructions:

10


11/20

Department: ______________



Fund:_________

2

1. CURRENT YEAR BUDGET/APPROPRIATIONS

A. AGENCY SPECIFIC BUDGET

P/A/P (please specify)

Personnel Services

Salaries and Wages




Other Compensation

Personnel Economic Relief Allowance (PERA) 711

Additional Compensation (ADCOM) 712

Representation Allowance (RA) 713

Transportation Allowance (TA) 714

Clothing/Uniform Allowance 715

Subsistence, Laundry and Quarters Allowance 716

Productivity Incentive Allowance 717

Overseas Allowance 718

Other bonuses and Allowances 719

Honoraria 720

Hazard Pay 721

Longevity Pay 722

Overtime and Night Pay 723

Cash Gift 724

Year end Bonus 725

Personnel Benefit Contributions

Life and Retirement Insurance Contributions 731

Pag-ibig Contributions 732

Philhealth Contributions 733

ECC Contributions 734

Other Personnel Benefits

Pension Benefits - Civilian 738

Pension Benefits - Military/Uniformed 739

1

DETAILED STATEME


and Account Title

Account

Code


12/20

Department: ______________



Fund:_________

2

1

DETAILED STATEME


and Account Title

Account

Code

Traveling Expenses


Travel Expenses-Foreign 752Training and Scholarship Expenses


Scholarship Expenses 754

Supplies and Materials Expenses

Office Supplies Expenses 755

Accountable Forms Expenses 756

Animal/Zoological Supplies Expenses 757

Food Supplies Expenses 758

Drugs and Medicines Expenses 759Medical, Dental and Laboratory Supplies Expenses 760

Gasoline, Oil and Lubricants Expenses 761

Agricultural Supplies Expenses 762

Textbooks and Instructional Materials 763

Military and Police Supplies Expenses 764

Other Supplies Expenses 765

Utility Expenses

Water Expenses 766

Electricity Expenses 767Cooking Gas Expenses 768

Communication Expenses

Postage and Deliveries 771

Telephone Expenses-Landline 772

Telephone Expenses-Mobile 773

Internet expenses 774

Cable, Satellite, Telegraph and Radio Expenses 775

Membership Dues and Contributions to Org. 778

Awards and Indemnities 779Advertising Expenses/Promo 780

Printing and Binding Expenses 781

Rent Expenses 782


13/20

Department: ______________



Fund:_________

2

1

DETAILED STATEME


and Account Title

Account

Code

Legal Services 791

Auditing Services 792

Consultancy Services 793Environment/Sanitary Services 794

General Services 795

Janitorial Services 796

Other Professional Services 799

Repairs & Maintenance (Specify object)

Repairs & Maintenance (RM) - Land Improvements

RM - Land Improvements 802

RM - Runways/Taxiways 803

RM - Railways 804

RM - Electrification, Power and Energy Structures 805

RM - Buildings

RM - Office Buildings 811

RM - School Buildings 812

RM - Hospitals and Health Centers 813

RM - Markets and Slaughterhouses 814

RM - Other Structures 815

RM - Leasehold Improvements

RM - Leasehold Improvements, Land 818

RM - Leasehold Improvements , Buildings 819

RM - Other Leasehold Improvements 820

RM - Office Equipment, Furnitures and Fixtures

RM - Office Equipment, Furnitures and Fixtures 821

RM - Furniture and Fixtures 822

RM - IT Equipment and Software 823

RM - Machinery and Equipment

RM - Machinery and Equipment 826

RM - Agricultural, Fishery and Forestry Equipments 827

RM - Airport Equipment 828

RM - Communication Equipment 829

RM - Construction and Heavy Equipment 830


14/20

Department: ______________



Fund:_________

2

1

DETAILED STATEME


and Account Title

Account

Code

RM - Transportation Equipment

RM - Motor Vehicles 841

RM - Trains 842RM - Aircrafts and Aircgraound Equipment 843

RM - Watercrafts 844

RM - Other Transportation Equipment 848

RM - Other Property, Plant and Equipment 850

RM - Public Infrastructures

RM - Roads, Highways and Bridges 851

RM - Parks, Plazas and Monuments 852

RM - Prts, Lighthouses and Harbors 853

RM - Artesian Wells, Reservoirs, PumpingStation and Conduits 854

RM - Irrigation, Canals and Laterals 855

RM - Flood Controls 856

RM - Waterways, Aqueducts, Seawalls,

River Walls and Others 857

RM - Other Public Infrastructures 860

RM - Reforestation Projects

RM - Reforestation - Upland 861

RM - Reforestation - Marshland/Swampland 862

Subsidies and Donations

Subsidy to National Government Agencies 871

Subsidy to Regional Offices/Staff Bureaus 872

Subsidy to Operating Units 873

Subsidy to Local Government Units 874

Subsidy to GOCCs 875

Subsidy to NGOs/POs 876

Subsidy to Other Funds 877

Donations 878

Confidential, Intelligence, Extraordinary and

Miscellaneous Expenses

Confidential Expenses 881


15/20

Department: ______________



Fund:_________

2

1

DETAILED STATEME


and Account Title

Account

Code

Other Maintenance and Operating Expenses 969

Financial Expenses

Bank Charges 971





Other Financial Charges 979

Capital Outlays

Land and Land Improvements

Land 201

Land Improvements, etc 202Runways/Taxiways 203

Railways 204

Electrification, Power and Energy Structures 205

Buildings


School Buildings, etc. 212


Markets and Slaughterhouses 214

Other Structures 215Leasehold Improvements

Leasehold Improvements, Land 218

Leasehold Improvements, Buildings 219

Other Leasehold Improvements 220

Office Equipment, Furniture and Fixtures



IT Equipment and Software, etc. 223

Library Books 224

Machinery and Equipment

Machinery 226

Agriculture, Fishery and Forsetry Equipment 227

Ai t E i t 228


16/20

Department: ______________



Fund:_________

2

1

DETAILED STATEME


and Account Title

Account

Code

Sports Equipment 235

Technical and Scientific Equipment 236

Other Machinery and Equipment, etc. 240Transportation Equipment

Motor Vehicles 241

Trains 242

Aircrafts and Aircrafts Ground Equipment 243

Watercrafts 244

Other Transportation Equipment, etc 248

Other Property, Plant and Equipment 250

Public Infrastructures

Roads, Highways and Bridges 251Parks, Plazas and Monuments 252

Ports, Lighthouses and Harbors 253

Artesian Wells, Reservois, Pumping Stations

and Conduiyd 254

Irrigation, Canals and Laterals 255

Flood Controls 256

Waterways, Aqueducts, Seawalls, River Walls and Others 257

Other Public Infrastructures, etc. 260

Reforestation Projects-Upland 261Reforestation Projects-Marshland/Swampland 262

B. SPECIAL PURPOSE FUNDS

Miscellaneous Personnel Benefits Fund


Pension and Gratuity Fund


Contingent Fund


Calamity Fund


Priority Development Assistance Fund



17/20

Department: ______________



Fund:_________

2

1

DETAILED STATEME


and Account Title

Account

Code

Others (Pls. specify).

TOTAL CURRENT YEAR BUDGET/APPROPRIATION

II. PRIOR YEARS' BUDGET/CONTINUING APPROPRIATION

D. Unreleased Appropriations

Personnel Services

Salaries and Wages



Salaries and Wages - Part-time 703

Salaries and Wages - Substitute 704

Salaries and Wages - Casual 705



Travelling Expenses






Financial Expenses

Bank Charges 871





Capital Outlays




Office Equipment 221Furniture and Fixtures 222




18/20

Department: ______________



Fund:_________

2

1

DETAILED STATEME


and Account Title

Account

Code



E. Unobligated Allotment

Personnel Services

Salaries and Wages





Travelling Expenses




Training Expenses 753Others (pls. specify)

Financial Expenses

Bank Charges 871


Capital Outlays








Total PRIOR YEAR'S BUDGET/CONTINUING APPROPRIATION

GRAND TOTAL

Certified Co

Agency Bud

Date:

__________


19/20

Department: ______________

Agency/Operating Units : _____________Region/Province/City:_____________

Fund:_________

2

1

DETAILED STATEME


and Account Title

Account

Code

19


20/20

Department: ______________

Agency/Operating Units : _____________Region/Province/City:_____________

Fund:_________

2

1

DETAILED STATEME


and Account Title

Account

Code

Column 1 - account title of the object of expenditures by allotmen

Column 2 - account code of the oject of expenditures.

Columns 3,4,5 and 6 - total amount of obligations for the quarter,

Column 7 - total of the obligations for the year.Columns 8,9,10 and 11 - total disbursements/payments made for

Column 12 - total disbursements for the calendar year pertainingColumn 13 - unpaid obligations (obligations less disbursements)

of the 4th

Quarter (December 31) shall be forwarded or reflected

succeeding year (format per Annex C).

1. The Detailed Summary of Obligations, Disbursements and Unpaid O

b.) Presented by fund (Fund 101, 151, etc), by P/A/P, by allotment c

e.) Due for submission to COA and DBM within 30 days after the e

a.) Prepared by all agencies' central offices/regional offices/operatin

2. Columns 1 to 13 shall reflect the following information:

For highly decentralized departments (such as DepEd, DPW

Subsequently, the RO shall prepare a consolidated report (R

OUs).

c.) Certified correct by the Budget Officer (data on obligations) Chie

d.) Submitted to the Government Accountancy Sector, Commission

In submitting their reports to DBM, agencies and OUs under t

DepEd, DOH, DPWH, TESDA, SUCs and CHED, their ROs

department/agency report to the BMB concerned.

20

jc2013-1 annexb guides in template preparation

Documents