Publishing National Budget Circular No. 383

May 30, 1986 REVENUE MEMORANDUM CIRCULAR NO. 14-86 SUBJECT : Publishing National Budget Circular No. 383 TO : All Service Heads, Regional Directors, Division Chief, Branch Chiefs, Revenue District Officers and Others Concerned For the guidance and compliance of all concerned, there is hereby published the full text of National Budget Circular No. 383 dated March 26, 1986, revising the due dates for the submission of the accountability reports, provided in Joint Circular No. 2-84 of the Ministry of Finance, Commission on Audit and the Ministry of the Budget dated June 29, 1984 as amended by Joint Circular No. 2-84-A dated September 5, 1984: "National Budget Circular No. 383 March 26, 1986 To : Heads of Ministries, Bureaus and Offices, Self-Governing Boards and Commissions, State Universities and Colleges, Government-Owned and Controlled Corporations, Chiefs, Financial and Management Services, Budget Officers, Chief Accountants/Heads of Accounting Units, Property Officers/Custodians, COA Unit Auditors and Others Concerned. Subject : Revision of the due dates for submission of accountability reports provided under Joint Circular No. 2-84 dated June 29, 1984 1.0 Rationale Accountability reports should be timely if they serve their usefulness in decision-making. The usefulness of performance evaluation results is negated if there is a delay in the submission of these reports. Hence, this circular is used requiring all government agencies to submit their reports promptly. 2.0 Purpose This circular is issued to revise the due dates prescribed under Joint Circular No. 2-84 in the submission of accountability reports by government agencies. 3.0 Henceforth, agencies shall submit the accountability reports prescribed under item 6.2 of Joint Circular No. 2-84 on or before the twentieth (20th) day of the month following the end of the month/quarter/year covered by the report. The grace period of sixty (60) days provided under item 3.5 of the aforementioned circular for submission of accountability reports is hereby revised and shall no longer apply. 4.0 Consequently, the prescribed accountability reports shall be submitted as follows: Title of Reports Due Date Monthly report of Income On or before the 20th BF no. 300 day of the month following the end of the month covered by the report. Monthly Report of CDC - do - Utilization/Non-cash Availment BF No. 303 Trial Balance - do - Quarterly Physical On or before the 20th Report of Operations day of the month following BF No. 302 the end of the quarter covered by the report Quarterly Financial - do - Report of Operations BF No. 301 Semi-Annual Physical On or before the 20th Report of Operations day of July (For State University/ College/School) BF No. 302-A Statement of Accounts On or before the 20th Payable BF No. 304 day of January Annual Report of - do - Accomplishment 5.0 To monitor on a monthly basis the status of funds of the national government, agencies are also required to submit to the Office of Budget and Management - National Accounting Office (OBM-NAO) on or before the 5th day of the month following the end of the month covered by the report, the obligations incurred, obligations liquidated, CDC utilized (both for current operations and prior years' accounts payable) and income realized on an aggregate basis as shown in Annexes "A" and "B". However, the initial reports due on April 5, 1986 shall cover the agency financial operation for the 1st quarter of the current fiscal year 1986. 6.0 Reports required under Circular Letter No. 86-5 dated March 7, 1986 regarding the actual availments made in the payment of additional compensation authorized under Circular Letter No. 86-3 dated January 22, 1986 (i.e., salary adjustments, COLA, etc.) shall be reported as a separate item under the caption Personal Services duly identified as such. 7.0 To facilitate consolidation, central offices (COs) of regionalized agencies shall request their regional offices to submit within the 1st three (3) days after the end of each month thru the fastest means of communications available in the area (telex, telephone, radio, telegram, etc.), to their respective COs the required data under item 5.0 above. On 4th day, agency COs shall consolidate their respective agency operations with ROs. On the 5th day, the agency COs shall submit these consolidated accountability reports to the NAO. For State Universities and Colleges, reports shall be submitted directly to the OBM-NAO. 8.0 In reporting the CDC utilized, agency ROs shall include utilization made by journal vouchers pertaining to withholdings from the salaries of employees for remittance to the GSIS, BIR, etc., pursuant to Joint Circular No. 9-81A dated November 30, 1983. 9.0 The provisions of Joint Circular No. 2-84 under item 3.5 that "allotment and CDC for any given quarter shall not be released by the OBM unless the required accountability reports shall have been submitted" shall be strictly observed. 10.0 No appropriation authorized in the General Appropriations Act shall be made available to pay the salary of any official or employee who failed to submit on time the required reports, in addition to any disciplinary action that may be instituted against such erring official or employee pursuant to Section 63 of PD 1177 dated July 30, 1977. The auditor shall be responsible for the strict implementation of this provision. 11.0 Repealing Clause The provision of any circular and other issuances which are inconsistent with this circular are hereby rescinded/repealed and/or modified accordingly. cdt 12.0 Effectivity This circular shall take effect immediately. (Sgd.) ALBERTO G. ROMULO Minister of Budget" Considering the stiff penal provisions of the Budget Circular indicated in paragraphs 9.0 and 10.0 and considering further that the consolidating units in the Central Office of the Bureau can only prepare the required accountability reports and submit the same to the Budget Ministry on time if all the basis for consolidation are transmitted to them within the prescribed deadlines, all officials and employees concerned are directed to comply strictly with the provisions of this Circular. The Service Heads of the Financial and Management, Personnel and Administrative, Collection and Specific Tax, as well as all Regional Directors are instructed to see to it that the respective accountability reports of the divisions, branches, district offices and units within their jurisdiction are prepared and submitted on due dates, particularly the following reports: a. Report of TCCA issued and cancelled by deputized disbursing officers; b. Report of disbursements (liquidations) by cashiers and disbursing officers; c. Report of Commercial checks issued and cancelled from BTR funded accounts; d. Report of collections by special collecting officers both in the Central and Regional Offices; e. Report of Treasury Warrants issued and cancelled by Central Office accountable officers; casia f. Monthly 40.21 report of Regional offices; g. Monthly reports of collections of collection agents (BIR Form 12.31) Failure of any official or employee concerned to submit their respective accountability reports on time without any valid reason for the delay shall mean the automatic suspension of their salaries until the reports are finally submitted and the filing of appropriate administrative charges against the erring officials and employees. (SGD.) BIENVENIDO A. TAN, JR. Commissioner