Department of Education

Division of Zamboanga del Norte

PIAN NATIONAL HIGH SCHOOL
Agency Code : E6465
CONSOLIDATED STATUS OF NCA RECEIVED/ UTILIZED

NCA RECEIVED/ NCA No.

NCA-ROIX-14-0000461
NCA-ROIX-14-0004337
NCA-ROIX-14-0008944
NCA-ROIX-14-0010508

PS
8,044,000.00
144,767.00
7,044,000.00
353,838.00

TOTAL NCA RECEIVED

LESS: TOTAL AMOUNT ISSUED

January
February
March
April
May
June
July
August
September
October
November
December
Sub-total
TOTAL NCA BALANCE

SEMP

606,000.00
452,000.00

41,630.00
33,250.00
53,360.00

NCA-ROIX-14-0017966
NCA-ROIX-14-0019493

RGT/TL/AP

37,000.00

NCA-ROIX-14-0012137
NCA-ROIX-14-001239

MOOE

220,000.00
15,848,235.00

1,121,021.58
937,602.56
1,021,635.77
1,099,137.89
1,423,736.50
1,434,917.08
853,877.91
489,302.58
1,531,017.95
708,727.28
1,818,386.85
1,720,817.54

1,095,000.00

86,610.00

0.00

82,636.30
52,691.49
93,699.28
94,893.64
89,219.11
113,618.26
76,000.00
71,850.37
117,149.63
76,000.00
74,925.42
106,324.58

14,160,181.49

1,049,008.08

0.00

0.00

1,688,053.51

45,991.92

86,610.00

0.00

Certified Correct:
CECILIA S. OCHOTORENA
Sr. Bookkeeper

TILIZED

TRUST
LIABILITIES

0.00

TOTAL
8,650,000.00
144,767.00
7,496,000.00
353,838.00
37,000.00
41,630.00
33,250.00
53,360.00
220,000.00
17,029,845.00

16,943,235.00

1,203,657.88
990,294.05
1,115,335.05
1,194,031.53
1,512,955.61
1,548,535.34
929,877.91
561,152.95
1,648,167.58
784,727.28
1,893,312.27
1,827,142.12
0.00

15,209,189.57

0.00

1,820,655.43

1,673,970.66

STATEMENT OF NCA RECEIVED

NCA RECEIVED
PS

MOOE

TOTAL

January
February
March
TOTAL
April
May
June
TOTAL
July
August
September
October
November
December

1,188,000.00

103,000.00

1,291,000.00

1,188,000.00

103,000.00

1,291,000.00

1,290,000.00

103,000.00

1,393,000.00

3,666,000.00

309,000.00

3,975,000.00

1,443,000.00

103,000.00

1,546,000.00

1,829,000.00

103,000.00

1,932,000.00

1,188,000.00

103,000.00

1,291,000.00

4,460,000.00

309,000.00

4,769,000.00

Sub-total

8,126,000.00

TOTAL NCA BALANCE

618,000.00

8,744,000.00

0.00

TEMENT OF NCA RECEIVED & UTILIZATION

PRIOR YEARS ACCOUNTS PAYABLE

PS
200,000.00

MOOE

UTILIZED

TOTAL

PS

200,000.00

MOOE

TOTAL

Err:509
Err:509

Err:509

Err:509

Err:509

0.00

Err:509

BALANCE
PS

MOOE

1,491,000.00

1,388,000.00

103,000.00

1,291,000.00

1,188,000.00

103,000.00

2,782,000.00

Err:509

103,000.00

Err:509

309,000.00

1,546,000.00

1,443,000.00

103,000.00

1,932,000.00

1,829,000.00

103,000.00

1,291,000.00

1,188,000.00

103,000.00

4,769,000.00

4,460,000.00

309,000.00

7,551,000.00

Err:509

Err:509

618,000.00

MONTHLY REPORT OF DISBURSEMENTS

As of December 31, 2014
In Pesos
Department
Agency/Operating Unit
Region/Province/City
Fund

: EDUCATION
: PINAN NATIONAL HIGH SCHOOL
: Region IX/ Zamboanga del Norte
: __101_________________

CURRENT YEAR BUDGET

PARTICULARS

1
Notice of Cash Allocation( NCA)
MDS Checks Issued
Advice to Debit Account
Working Fund (NCA Issued To BTr)
Tax Remittance Advices Issued( TRA)
Cash Disbursement Ceiling ( CDC)
Non-Cash Availment Authority(NCAA)
Others (CDT,BTr Docs Stamp, etc.)
TOTAL
GRAND TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

6=(2+3+4+5)

15,848,235.00
14,160,181.49

1,095,000.00
1,049,008.08

1,023,419.11

17,274.23

15,183,600.60
15,183,600.60

1,066,282.31
1,066,282.31

16,943,235.00
15,209,189.57
1,040,693.34
16,249,882.91
16,249,882.91

PS

PRIOR YEAR'S BUDG

Prior Year's Accounts Payable
Fin. Exp

MOOE

7.00
53,360.00

33,250.00

SUMMARY:
Previous Report
Total Disbursement Authorities Received
NCA

16,477,848.88
15,526,191.00

This month
1,592,689.46
1,503,654.00

As of Date
18,070,538.34
17,029,845.00

Previous Report
Total Disbursements Program

16,477,848.88

Less: * Actual
Disbursements
Working Fund
TRA
CDC
NCAA
Others (CDT, BTr Docs Stamp, etc.)
Less: Notice of Transfer Allocations (NTA)* issued
Total Disbursements Authorities Available

951,657.88
-

16,477,848.88

###
89,035.46
###
###
1,592,689.46

1,040,693.34
18,070,538.34

(Over)/Under spending

14,333,705.33
2,144,143.55

Less: Lapsed NCA

Disbursements *
Balance of Disbursements Authorities as of to

1,818,765.10
14,333,705.33
325,378.45

1,890.33
1,916,177.58
(325,378.45)

1,820,655.43
16,249,882.91
-

Notes: The use of NTA is discouraged

* Amounts should tally
Certified Correct:
JEMIMA D. GARAY
Senior Bookkeeper
Date: March 5, 2015

1. The Monthly Report of Disbursements (MRD) shall be:

a.) Prepared indicating all authorized disbursements of the agency/OU by type and by allotment class, showing the totals by disbursement authority issued.
b.) Certified Correct by the Chief Accountant/Head of Accounting Unit and approved by Head of Agency/Authorized Representative.
c.) Submitted to the Department of Budget and Management (DBM) and COA - Government Accountancy Sector (GAS).
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 o
submit their reports directly to the DBM RO concerned. It is understood that the lowest operating unit shall likewise submit the reports to their next higher level unit for consolidation and transmittal to their Cen
d.) Due for submission to DBM and COA on or before the 30th day of the following month covered by the report.
2.
Columns 1 to 28 shall reflect the following information:
Column 1 - type of disbursement authorities used during the month covered by the report.
- Disbursements against the Notice of Cash Allocations/Notice of Transfer of Allocations made through MDS Checks or Advices to Debit Account;
- Working Fund for NCA's issued to the Bureau of the Treasury (BTr);
- 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; and
- Others for Custom Duties and Taxes, BTr Documentary Stamp Tax, etc.
Columns 2 to 6 - total disbursements made for obligations/expenditures incurred and charged against the current year budget i.e., allotments received during the year chargeable against the current year GAA
Column 3 - total disbursements made 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).
Columns 7 to 17 - total disbursements made for prior years' budget
Column 18 - sub-total of Columns 6 & 17 i.e., all disbursements for regular operating requirements.
Columns 19 to 22 - total disbursements made for trust liabilities covered by E.O. 338 / DOF-DBM Joint Circular No. 1-97.
Columns 23-27 - grand total, i.e., Columns 6, 17 & 22 for all types of disbursements by allotment class during the month covered by the report.
Column 28 - any additional information relevant to this report.
3.
Summary of Total Disbursement Authority received and actual disbursements shall be indicated. List of disbursements authorities shall be presented on a separate sheet by Disbursement Authorities received in
4.
Likewise, the over or under spending shall be determined by deducting the actual disbursements from the disbursements program. The reasons for over or under spending and the catch-up plan shall be stated

PRIOR YEAR'S BUDGET

counts Payable
CO

Current Year's Accounts Payable

Total
Sub-Total
Sub-Total

10

16=(12+13+14+15
)

11=(7+8+9+10)
86,610.00

This month

Sub-Total

17=(11+16)

18=(6+17)

86,610

0
0

As of Date

1,592,689.46

18,070,538.34

1,916,177.58
(323,488.12)

16,249,882.91
1,820,655.43

17,029,845.00
15,209,189.57
1,040,693.34
16,249,882.91
16,249,882.91

Approved By:
GERARDO R. MONTILLA JR.,ED.D
Principal IV
Date: March 5, 2015

INSTRUCTIONS

d. In the case however of DepEd, DOH, DPWH, TESDA, SUCs, CHED, their ROs and lowest OUs shall
transmittal to their Central Office (CO). The CO of these departments/agencies shall submit the consolidated department/agency report to the DBM - BMB concerned.

current year GAA

Authorities received indicating the number, date and amount.

up plan shall be stated in the remarks.

MONTHLY REPORT OF DISBURSEMENTS

As of December 31, 2014
FAR No. 4

TRUST LIABILITIES

GRAND TOTAL

PS

MOOE

CO

TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

19

20

21

22=(19+20+21)

23

24

25

26

27=(23+24+25+26)

15,901,595.00
14,160,181.49
-

1,128,250.00
1,049,008.08
-

1,023,419.11
15,183,600.60
15,183,600.60

17,274.23
1,066,282.31
1,066,282.31

17,029,845.00
15,209,189.57
1,040,693.34
16,249,882.91
16,249,882.91

Remarks

28

FAR NO.4

shall
he consolidated department/agency report to the DBM - BMB concerned.

MONTHLY REPORT OF DISBURSEMENTS

For the month of December 31, 2014
In Pesos
Department
Agency/Operating Unit
Region/Province/City
Fund

: EDUCATION
: PINAN NATIONAL HIGH SCHOOL
: Region IX/ Zamboanga del Norte
: __101_________________

CURRENT YEAR BUDGET

PARTICULARS

1
Notice of Cash Allocation( NCA)
MDS Checks Issued
Advice to Debit Account
Working Fund (NCA Issued To BTr)
Tax Remittance Advices Issued( TRA)
Cash Disbursement Ceiling ( CDC)
Non-Cash Availment Authority(NCAA)
Others (CDT,BTr Docs Stamp, etc.)
TOTAL
GRAND TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

6=(2+3+4+5)

1,345,044.00
1,720,817.54

72,000.00
106,324.58

85,640.65

3,394.81

1,806,458.19
1,806,458.19

109,719.39
109,719.39

1,417,044.00
1,827,142.12
89,035.46
1,916,177.58
1,916,177.58

PS

MOOE

7.00
53,360.00

PRIOR YEAR'S BUDGET

Prior Year's Accounts Payable
Fin. Exp

33,250.00

SUMMARY:
Previous Report
Total Disbursement Authorities Received
NCA

16,477,848.88
15,526,191.00

This month
1,592,689.46
1,503,654.00

As of Date
18,070,538.34
17,029,845.00

Previous Report
Total Disbursements Program

16,477,848.88

Less: * Actual
Disbursements
Working Fund
TRA
CDC
NCAA
Others (CDT, BTr Docs Stamp, etc.)
Less: Notice of Transfer Allocations (NTA)* issued
Total Disbursements Authorities Available

951,657.88
-

89,035.46
-

16,477,848.88

1,592,689.46

1,040,693.34
18,070,538.34

(Over)/Under spending

14,333,705.33
2,144,143.55

Less: Lapsed NCA

Disbursements *
Balance of Disbursements Authorities as of to

1,818,765.10
14,333,705.33
325,378.45

1,890.33
1,916,177.58
(325,378.45)
-

1,820,655.43
16,249,882.91
-

Notes: The use of NTA is discouraged

* Amounts should tally
Certified Correct:
JEMIMA D. GARAY
Senior Bookkeeper
Date: March 5, 2015

1. The Monthly Report of Disbursements (MRD) shall be:

a.) Prepared indicating all authorized disbursements of the agency/OU by type and by allotment class, showing the totals by disbursement authority issued.
b.) Certified Correct by the Chief Accountant/Head of Accounting Unit and approved by Head of Agency/Authorized Representative.
c.) Submitted to the Department of Budget and Management (DBM) and COA - Government Accountancy Sector (GAS).
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 o
submit their reports directly to the DBM RO concerned. It is understood that the lowest operating unit shall likewise submit the reports to their next higher level unit for consolidation and transmittal to their Cen
d.) Due for submission to DBM and COA on or before the 30th day of the following month covered by the report.
2.
Columns 1 to 28 shall reflect the following information:
Column 1 - type of disbursement authorities used during the month covered by the report.
- Disbursements against the Notice of Cash Allocations/Notice of Transfer of Allocations made through MDS Checks or Advices to Debit Account;
- Working Fund for NCA's issued to the Bureau of the Treasury (BTr);
- 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; and
- Others for Custom Duties and Taxes, BTr Documentary Stamp Tax, etc.
Columns 2 to 6 - total disbursements made for obligations/expenditures incurred and charged against the current year budget i.e., allotments received during the year chargeable against the current year GAA
Column 3 - total disbursements made 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).
Columns 7 to 17 - total disbursements made for prior years' budget
Column 18 - sub-total of Columns 6 & 17 i.e., all disbursements for regular operating requirements.
Columns 19 to 22 - total disbursements made for trust liabilities covered by E.O. 338 / DOF-DBM Joint Circular No. 1-97.
Columns 23-27 - grand total, i.e., Columns 6, 17 & 22 for all types of disbursements by allotment class during the month covered by the report.
Column 28 - any additional information relevant to this report.
3.
Summary of Total Disbursement Authority received and actual disbursements shall be indicated. List of disbursements authorities shall be presented on a separate sheet by Disbursement Authorities received in
4.
Likewise, the over or under spending shall be determined by deducting the actual disbursements from the disbursements program. The reasons for over or under spending and the catch-up plan shall be stated

FA

PRIOR YEAR'S BUDGET

unts Payable
CO

10

Current Year's Accounts Payable

Total
Sub-Total
Sub-Total
16=(12+13+14+15
)

11=(7+8+9+10)
86,610.00

This month

Sub-Total

17=(11+16)

18=(6+17)

86,610

0
0

As of Date

1,592,689.46

18,070,538.34

1,916,177.58
(323,488.12)

16,249,882.91
1,820,655.43

1,503,654.00
1,827,142.12
89,035.46
1,916,177.58
1,916,177.58

Approved By:
GERARDO R. MONTILLA JR.,ED.D
Principal IV
Date: March 5, 2015

INSTRUCTIONS

ed. In the case however of DepEd, DOH, DPWH, TESDA, SUCs, CHED, their ROs and lowest OUs shall
d transmittal to their Central Office (CO). The CO of these departments/agencies shall submit the consolidated department/agency report to the DBM - BMB concerned.

he current year GAA

ent Authorities received indicating the number, date and amount.

h-up plan shall be stated in the remarks.

MONTHLY REPORT OF DISBURSEMENTS

For the month of December 31, 2014
FAR No. 4

TRUST LIABILITIES

GRAND TOTAL

PS

MOOE

CO

TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

19

20

21

22=(19+20+21)

23

24

25

26

27=(23+24+25+26)

1,398,404.00
1,720,817.54
-

105,250.00
106,324.58
-

85,640.65
1,806,458.19
1,806,458.19

3,394.81
109,719.39
109,719.39

1,503,654.00
1,827,142.12
89,035.46
1,916,177.58
1,916,177.58

Remarks

28

FAR NO.4

OUs shall
mit the consolidated department/agency report to the DBM - BMB concerned.

MONTHLY REPORT OF DISBURSEMENTS

For the month of January 31, 2015
In Pesos
Department
Agency/Operating Unit
Region/Province/City
Fund

: EDUCATION
: PINAN NATIONAL HIGH SCHOOL
: Region IX/ Zamboanga del Norte
: __101_________________

CURRENT YEAR BUDGET

PARTICULARS

1
Notice of Cash Allocation( NCA)
MDS Checks Issued
Advice to Debit Account
Working Fund (NCA Issued To BTr)
Tax Remittance Advices Issued( TRA)
Cash Disbursement Ceiling ( CDC)
Non-Cash Availment Authority(NCAA)
Others (CDT,BTr Docs Stamp, etc.)
TOTAL
GRAND TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

6=(2+3+4+5)

1,188,000.00
1,183,638.74

103,000.00
81,640.98

86,018.00

387.98

1,269,656.74
1,269,656.74

82,028.96
82,028.96

1,291,000.00
1,265,279.72
86,405.98
1,351,685.70
1,351,685.70

PS

MOOE

7.00

PRIOR YEAR'S BUDGET

Prior Year's Accounts Payable
Fin. Exp

200,000.00

SUMMARY:
Previous Report
Total Disbursement Authorities Received
NCA

This month
-

As of Date

1,577,405.98
1,491,000.00

1,577,405.98
1,491,000.00

Previous Report
Total Disbursements Program

Less: * Actual
Disbursements
Working Fund
TRA
CDC
NCAA
Others (CDT, BTr Docs Stamp, etc.)
Less: Notice of Transfer Allocations (NTA)* issued
Total Disbursements Authorities Available

86,405.98
1,577,405.98

86,405.98
1,577,405.98

(Over)/Under spending

Less: Lapsed NCA

Disbursements *
Balance of Disbursements Authorities as of to

0.00
1,351,685.70
225,720.28

0.00
1,351,685.70
225,720.28

Notes: The use of NTA is discouraged

* Amounts should tally
Certified Correct:
JEMIMA D. GARAY
Senior Bookkeeper
Date: March 5, 2015

1. The Monthly Report of Disbursements (MRD) shall be:

a.) Prepared indicating all authorized disbursements of the agency/OU by type and by allotment class, showing the totals by disbursement authority issued.
b.) Certified Correct by the Chief Accountant/Head of Accounting Unit and approved by Head of Agency/Authorized Representative.
c.) Submitted to the Department of Budget and Management (DBM) and COA - Government Accountancy Sector (GAS).
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 o
submit their reports directly to the DBM RO concerned. It is understood that the lowest operating unit shall likewise submit the reports to their next higher level unit for consolidation and transmittal to their Cen
d.) Due for submission to DBM and COA on or before the 30th day of the following month covered by the report.
2.
Columns 1 to 28 shall reflect the following information:
Column 1 - type of disbursement authorities used during the month covered by the report.
- Disbursements against the Notice of Cash Allocations/Notice of Transfer of Allocations made through MDS Checks or Advices to Debit Account;
- Working Fund for NCA's issued to the Bureau of the Treasury (BTr);
- 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; and
- Others for Custom Duties and Taxes, BTr Documentary Stamp Tax, etc.
Columns 2 to 6 - total disbursements made for obligations/expenditures incurred and charged against the current year budget i.e., allotments received during the year chargeable against the current year GAA
Column 3 - total disbursements made 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).
Columns 7 to 17 - total disbursements made for prior years' budget
Column 18 - sub-total of Columns 6 & 17 i.e., all disbursements for regular operating requirements.
Columns 19 to 22 - total disbursements made for trust liabilities covered by E.O. 338 / DOF-DBM Joint Circular No. 1-97.
Columns 23-27 - grand total, i.e., Columns 6, 17 & 22 for all types of disbursements by allotment class during the month covered by the report.
Column 28 - any additional information relevant to this report.
3.
Summary of Total Disbursement Authority received and actual disbursements shall be indicated. List of disbursements authorities shall be presented on a separate sheet by Disbursement Authorities received in
4.
Likewise, the over or under spending shall be determined by deducting the actual disbursements from the disbursements program. The reasons for over or under spending and the catch-up plan shall be stated

FA

PRIOR YEAR'S BUDGET

unts Payable
CO

10

Current Year's Accounts Payable

Total
Sub-Total
Sub-Total
16=(12+13+14+15
)

11=(7+8+9+10)
200,000.00

This month

Sub-Total

17=(11+16)

18=(6+17)

200,000

0
0

As of Date

1,577,405.98

1,577,405.98

1,351,685.70
225,720.28

1,351,685.70
225,720.28

1,491,000.00
1,265,279.72
86,405.98
1,351,685.70
1,351,685.70

139,314.30
86,405.98

Approved By:
GERARDO R. MONTILLA JR.,ED.D
Principal IV
Date: March 5, 2015

INSTRUCTIONS

ed. In the case however of DepEd, DOH, DPWH, TESDA, SUCs, CHED, their ROs and lowest OUs shall
d transmittal to their Central Office (CO). The CO of these departments/agencies shall submit the consolidated department/agency report to the DBM - BMB concerned.

he current year GAA

ent Authorities received indicating the number, date and amount.

h-up plan shall be stated in the remarks.

MONTHLY REPORT OF DISBURSEMENTS

For the month of January 31, 2015
FAR No. 4

TRUST LIABILITIES

GRAND TOTAL

PS

MOOE

CO

TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

19

20

21

22=(19+20+21)

23

24

25

26

27=(23+24+25+26)

1,388,000.00
1,183,638.74
-

103,000.00
81,640.98
-

86,018.00
1,269,656.74
1,269,656.74

387.98
82,028.96
82,028.96

1,491,000.00
1,265,279.72
86,405.98
1,351,685.70
1,351,685.70

Remarks

28

FAR NO.4

OUs shall
mit the consolidated department/agency report to the DBM - BMB concerned.

MONTHLY REPORT OF DISBURSEMENTS

For the month of February 28, 2015
In Pesos
Department
Agency/Operating Unit
Region/Province/City
Fund

: EDUCATION
: PINAN NATIONAL HIGH SCHOOL
: Region IX/ Zamboanga del Norte
: __101_________________

CURRENT YEAR BUDGET

PARTICULARS

1
Notice of Cash Allocation( NCA)
MDS Checks Issued
Advice to Debit Account
Working Fund (NCA Issued To BTr)
Tax Remittance Advices Issued( TRA)
Cash Disbursement Ceiling ( CDC)
Non-Cash Availment Authority(NCAA)
Others (CDT,BTr Docs Stamp, etc.)
TOTAL
GRAND TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

6=(2+3+4+5)

1,188,000.00
1,007,653.85

103,000.00
64,212.41

86,574.75

2,589.84

1,094,228.60
1,094,228.60

66,802.25
66,802.25

PS

MOOE

7.00

1,291,000.00
1,071,866.26
89,164.59
1,161,030.85
1,161,030.85

PRIOR YEAR'S BUDGET

Prior Year's Accounts Payable
Fin. Exp

SUMMARY:
Previous Report
Total Disbursement Authorities Received
NCA

1,577,405.98
1,491,000.00

This month
1,380,164.59
1,291,000.00

As of Date
2,957,570.57
2,782,000.00

Previous Report
Total Disbursements Program

1,577,405.98

Less: * Actual
Disbursements
Working Fund
TRA
CDC
NCAA
Others (CDT, BTr Docs Stamp, etc.)
Less: Notice of Transfer Allocations (NTA)* issued
Total Disbursements Authorities Available

86,405.98
-

89,164.59
-

1,577,405.98

1,380,164.59

175,570.57
2,957,570.57

(Over)/Under spending

1,351,685.70
225,720.28

Less: Lapsed NCA

Disbursements *
Balance of Disbursements Authorities as of to

0.00
1,351,685.70
225,720.28

0.00
1,161,030.85
219,133.74

0.00
2,512,716.55
444,854.02

Notes: The use of NTA is discouraged

* Amounts should tally
Certified Correct:
JEMIMA D. GARAY
Senior Bookkeeper
Date: March 5, 2015

1. The Monthly Report of Disbursements (MRD) shall be:

a.) Prepared indicating all authorized disbursements of the agency/OU by type and by allotment class, showing the totals by disbursement authority issued.
b.) Certified Correct by the Chief Accountant/Head of Accounting Unit and approved by Head of Agency/Authorized Representative.
c.) Submitted to the Department of Budget and Management (DBM) and COA - Government Accountancy Sector (GAS).
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 o
submit their reports directly to the DBM RO concerned. It is understood that the lowest operating unit shall likewise submit the reports to their next higher level unit for consolidation and transmittal to their Cen
d.) Due for submission to DBM and COA on or before the 30th day of the following month covered by the report.
2.
Columns 1 to 28 shall reflect the following information:
Column 1 - type of disbursement authorities used during the month covered by the report.
- Disbursements against the Notice of Cash Allocations/Notice of Transfer of Allocations made through MDS Checks or Advices to Debit Account;
- Working Fund for NCA's issued to the Bureau of the Treasury (BTr);
- 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; and
- Others for Custom Duties and Taxes, BTr Documentary Stamp Tax, etc.
Columns 2 to 6 - total disbursements made for obligations/expenditures incurred and charged against the current year budget i.e., allotments received during the year chargeable against the current year GAA
Column 3 - total disbursements made 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).
Columns 7 to 17 - total disbursements made for prior years' budget
Column 18 - sub-total of Columns 6 & 17 i.e., all disbursements for regular operating requirements.
Columns 19 to 22 - total disbursements made for trust liabilities covered by E.O. 338 / DOF-DBM Joint Circular No. 1-97.
Columns 23-27 - grand total, i.e., Columns 6, 17 & 22 for all types of disbursements by allotment class during the month covered by the report.
Column 28 - any additional information relevant to this report.
3.
Summary of Total Disbursement Authority received and actual disbursements shall be indicated. List of disbursements authorities shall be presented on a separate sheet by Disbursement Authorities received in
4.
Likewise, the over or under spending shall be determined by deducting the actual disbursements from the disbursements program. The reasons for over or under spending and the catch-up plan shall be stated

FA

PRIOR YEAR'S BUDGET

unts Payable
CO

10

Current Year's Accounts Payable

Total
Sub-Total
Sub-Total
16=(12+13+14+15
)

11=(7+8+9+10)

This month

Sub-Total

17=(11+16)

18=(6+17)

0
0

As of Date

1,380,164.59

2,957,570.57

1,161,030.85
219,133.74

2,512,716.55
444,854.02

1,291,000.00
1,071,866.26
89,164.59
1,161,030.85
1,161,030.85

Approved By:
GERARDO R. MONTILLA JR.,ED.D
Principal IV
Date: March 5, 2015

INSTRUCTIONS

ed. In the case however of DepEd, DOH, DPWH, TESDA, SUCs, CHED, their ROs and lowest OUs shall
d transmittal to their Central Office (CO). The CO of these departments/agencies shall submit the consolidated department/agency report to the DBM - BMB concerned.

he current year GAA

ent Authorities received indicating the number, date and amount.

h-up plan shall be stated in the remarks.

MONTHLY REPORT OF DISBURSEMENTS

For the month of February 28, 2015
FAR No. 4

TRUST LIABILITIES

GRAND TOTAL

PS

MOOE

CO

TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

19

20

21

22=(19+20+21)

23

24

25

26

27=(23+24+25+26)

1,188,000.00
1,007,653.85
-

103,000.00
64,212.41
-

86,574.75
1,094,228.60
1,094,228.60

2,589.84
66,802.25
66,802.25

1,291,000.00
1,071,866.26
89,164.59
1,161,030.85
1,161,030.85

Remarks

28

FAR NO.4

OUs shall
mit the consolidated department/agency report to the DBM - BMB concerned.

MONTHLY REPORT OF DISBURSEMENTS

For the month of March 31, 2015
In Pesos
Department
Agency/Operating Unit
Region/Province/City
Fund

: EDUCATION
: PINAN NATIONAL HIGH SCHOOL
: Region IX/ Zamboanga del Norte
: __101_________________

CURRENT YEAR BUDGET

PARTICULARS

1
Notice of Cash Allocation( NCA)
MDS Checks Issued
Advice to Debit Account
Working Fund (NCA Issued To BTr)
Tax Remittance Advices Issued( TRA)
Cash Disbursement Ceiling ( CDC)
Non-Cash Availment Authority(NCAA)
Others (CDT,BTr Docs Stamp, etc.)
TOTAL
GRAND TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

6=(2+3+4+5)

1,419,335.00
1,095,810.94

103,000.00
81,881.80

85,219.90

1,120.53

1,181,030.84
1,181,030.84

83,002.33
83,002.33

PS

MOOE

7.00

1,522,335.00
1,177,692.74
86,340.43
1,264,033.17
1,264,033.17

PRIOR YEAR'S BUDGET

Prior Year's Accounts Payable
Fin. Exp

SUMMARY:
Previous Report
Total Disbursement Authorities Received
NCA

2,957,570.57
2,782,000.00

This month

As of Date

1,608,675.43
1,522,335.00

4,566,246.00
4,304,335.00

Previous Report
Total Disbursements Program

2,957,570.57

Less: * Actual
Disbursements
Working Fund
TRA
CDC
NCAA
Others (CDT, BTr Docs Stamp, etc.)
Less: Notice of Transfer Allocations (NTA)* issued
Total Disbursements Authorities Available

175,570.57
-

86,340.43
-

2,957,570.57

1,608,675.43

261,911.00
4,566,246.00

(Over)/Under spending

2,512,716.55
444,854.02

Less: Lapsed NCA

Disbursements *
Balance of Disbursements Authorities as of to

0.00
2,512,716.55
444,854.02

789,496.28
1,264,033.17
(444,854.02)

789,496.28
3,776,749.72
-

Notes: The use of NTA is discouraged

* Amounts should tally
Certified Correct:
JEMIMA D. GARAY
Senior Bookkeeper
Date: March 5, 2015

1. The Monthly Report of Disbursements (MRD) shall be:

a.) Prepared indicating all authorized disbursements of the agency/OU by type and by allotment class, showing the totals by disbursement authority issued.
b.) Certified Correct by the Chief Accountant/Head of Accounting Unit and approved by Head of Agency/Authorized Representative.
c.) Submitted to the Department of Budget and Management (DBM) and COA - Government Accountancy Sector (GAS).
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 o
submit their reports directly to the DBM RO concerned. It is understood that the lowest operating unit shall likewise submit the reports to their next higher level unit for consolidation and transmittal to their Cen
d.) Due for submission to DBM and COA on or before the 30th day of the following month covered by the report.
2.
Columns 1 to 28 shall reflect the following information:
Column 1 - type of disbursement authorities used during the month covered by the report.
- Disbursements against the Notice of Cash Allocations/Notice of Transfer of Allocations made through MDS Checks or Advices to Debit Account;
- Working Fund for NCA's issued to the Bureau of the Treasury (BTr);
- 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; and
- Others for Custom Duties and Taxes, BTr Documentary Stamp Tax, etc.
Columns 2 to 6 - total disbursements made for obligations/expenditures incurred and charged against the current year budget i.e., allotments received during the year chargeable against the current year GAA
Column 3 - total disbursements made 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).
Columns 7 to 17 - total disbursements made for prior years' budget
Column 18 - sub-total of Columns 6 & 17 i.e., all disbursements for regular operating requirements.
Columns 19 to 22 - total disbursements made for trust liabilities covered by E.O. 338 / DOF-DBM Joint Circular No. 1-97.
Columns 23-27 - grand total, i.e., Columns 6, 17 & 22 for all types of disbursements by allotment class during the month covered by the report.
Column 28 - any additional information relevant to this report.
3.
Summary of Total Disbursement Authority received and actual disbursements shall be indicated. List of disbursements authorities shall be presented on a separate sheet by Disbursement Authorities received in
4.
Likewise, the over or under spending shall be determined by deducting the actual disbursements from the disbursements program. The reasons for over or under spending and the catch-up plan shall be stated

FA

PRIOR YEAR'S BUDGET

unts Payable
CO

10

Current Year's Accounts Payable

Total
Sub-Total
Sub-Total
16=(12+13+14+15
)

11=(7+8+9+10)

This month

Sub-Total

17=(11+16)

18=(6+17)

0
0

As of Date

1,608,675.43

4,566,246.00

1,264,033.17
344,642.26

3,776,749.72
789,496.28

1,522,335.00
1,177,692.74
86,340.43
1,264,033.17
1,264,033.17

Approved By:
GERARDO R. MONTILLA JR.,ED.D
Principal IV
Date: March 5, 2015

INSTRUCTIONS

ed. In the case however of DepEd, DOH, DPWH, TESDA, SUCs, CHED, their ROs and lowest OUs shall
d transmittal to their Central Office (CO). The CO of these departments/agencies shall submit the consolidated department/agency report to the DBM - BMB concerned.

he current year GAA

ent Authorities received indicating the number, date and amount.

h-up plan shall be stated in the remarks.

MONTHLY REPORT OF DISBURSEMENTS

For the month of March 31, 2015
FAR No. 4

TRUST LIABILITIES

GRAND TOTAL

PS

MOOE

CO

TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

19

20

21

22=(19+20+21)

23

24

25

26

27=(23+24+25+26)

1,419,335.00
1,095,810.94
-

103,000.00
81,881.80
-

85,219.90
1,181,030.84
1,181,030.84

1,120.53
83,002.33
83,002.33

1,522,335.00
1,177,692.74
86,340.43
1,264,033.17
1,264,033.17

Remarks

28

FAR NO.4

OUs shall
mit the consolidated department/agency report to the DBM - BMB concerned.

MONTHLY REPORT OF DISBURSEMENTS

As of March 31, 2015
In Pesos
Department
Agency/Operating Unit
Region/Province/City
Fund

: EDUCATION
: PINAN NATIONAL HIGH SCHOOL
: Region IX/ Zamboanga del Norte
: __101_________________

CURRENT YEAR BUDGET

PARTICULARS

1
Notice of Cash Allocation( NCA)
MDS Checks Issued
Advice to Debit Account
Working Fund (NCA Issued To BTr)
Tax Remittance Advices Issued( TRA)
Cash Disbursement Ceiling ( CDC)
Non-Cash Availment Authority(NCAA)
Others (CDT,BTr Docs Stamp, etc.)
TOTAL
GRAND TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

6=(2+3+4+5)

3,795,335.00
3,287,103.53

257,812.65

309,000.00
227,735.19
4,098.35

3,544,916.18
3,544,916.18

231,833.54
231,833.54

4,104,335.00
3,514,838.72
261,911.00
3,776,749.72
3,776,749.72

PS

MOOE

7.00

PRIOR YEAR'S BUDGET

Prior Year's Accounts Payable
Fin. Exp

200,000.00

SUMMARY:
Previous Report
Total Disbursement Authorities Received
NCA

This month
4,566,246.00
4,304,335.00

As of Date
4,566,246.00
4,304,335.00

Previous Report
Total Disbursements Program

Less: * Actual
Disbursements
Working Fund
TRA
CDC
NCAA
Others (CDT, BTr Docs Stamp, etc.)
Less: Notice of Transfer Allocations (NTA)* issued
Total Disbursements Authorities Available

261,911.00
4,566,246.00

261,911.00
4,566,246.00

(Over)/Under spending

Less: Lapsed NCA

Disbursements *
Balance of Disbursements Authorities as of to date

3,776,749.72
789,496.28

789,496.28
3,776,749.72
(0.00)

Notes: The use of NTA is discouraged

* Amounts should tally
Certified Correct:
JEMIMA D. GARAY
Senior Bookkeeper
Date: March 5, 2015

1. The Monthly Report of Disbursements (MRD) shall be:

a.) Prepared indicating all authorized disbursements of the agency/OU by type and by allotment class, showing the totals by disbursement authority issued.
b.) Certified Correct by the Chief Accountant/Head of Accounting Unit and approved by Head of Agency/Authorized Representative.
c.) Submitted to the Department of Budget and Management (DBM) and COA - Government Accountancy Sector (GAS).
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 o
submit their reports directly to the DBM RO concerned. It is understood that the lowest operating unit shall likewise submit the reports to their next higher level unit for consolidation and transmittal to their Cen
d.) Due for submission to DBM and COA on or before the 30th day of the following month covered by the report.
2.
Columns 1 to 28 shall reflect the following information:
Column 1 - type of disbursement authorities used during the month covered by the report.
- Disbursements against the Notice of Cash Allocations/Notice of Transfer of Allocations made through MDS Checks or Advices to Debit Account;
- Working Fund for NCA's issued to the Bureau of the Treasury (BTr);
- 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; and
- Others for Custom Duties and Taxes, BTr Documentary Stamp Tax, etc.
Columns 2 to 6 - total disbursements made for obligations/expenditures incurred and charged against the current year budget i.e., allotments received during the year chargeable against the current year GAA
Column 3 - total disbursements made 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).
Columns 7 to 17 - total disbursements made for prior years' budget
Column 18 - sub-total of Columns 6 & 17 i.e., all disbursements for regular operating requirements.
Columns 19 to 22 - total disbursements made for trust liabilities covered by E.O. 338 / DOF-DBM Joint Circular No. 1-97.
Columns 23-27 - grand total, i.e., Columns 6, 17 & 22 for all types of disbursements by allotment class during the month covered by the report.
Column 28 - any additional information relevant to this report.
3.
Summary of Total Disbursement Authority received and actual disbursements shall be indicated. List of disbursements authorities shall be presented on a separate sheet by Disbursement Authorities received in
4.
Likewise, the over or under spending shall be determined by deducting the actual disbursements from the disbursements program. The reasons for over or under spending and the catch-up plan shall be stated

FA

PRIOR YEAR'S BUDGET

unts Payable
CO

10

Current Year's Accounts Payable

Total
Sub-Total
Sub-Total
16=(12+13+14+15
)

11=(7+8+9+10)
200,000.00

This month

Sub-Total

17=(11+16)

18=(6+17)

200,000

0
0

As of Date

4,566,246.00

4,566,246.00

3,776,749.72
789,496.28

3,776,749.72
789,496.28

527,585.28

4,304,335.00
3,514,838.72
261,911.00
3,776,749.72
3,776,749.72

261,911.00

Approved By:
GERARDO R. MONTILLA JR.,ED.D
Principal IV
Date: March 5, 2015

INSTRUCTIONS

ed. In the case however of DepEd, DOH, DPWH, TESDA, SUCs, CHED, their ROs and lowest OUs shall
d transmittal to their Central Office (CO). The CO of these departments/agencies shall submit the consolidated department/agency report to the DBM - BMB concerned.

he current year GAA

ent Authorities received indicating the number, date and amount.

h-up plan shall be stated in the remarks.

MONTHLY REPORT OF DISBURSEMENTS

As of March 31, 2015
FAR No. 4

TRUST LIABILITIES

GRAND TOTAL

PS

MOOE

CO

TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

19

20

21

22=(19+20+21)

23

24

25

26

27=(23+24+25+26)

3,995,335.00
3,287,103.53
-

309,000.00
227,735.19
-

257,812.65
3,544,916.18
3,544,916.18

4,098.35
231,833.54
231,833.54

4,304,335.00
3,514,838.72
261,911.00
3,776,749.72
3,776,749.72

Remarks

28

FAR NO.4

OUs shall
mit the consolidated department/agency report to the DBM - BMB concerned.

MONTHLY REPORT OF DISBURSEMENTS

For the month of APRIL 30, 2015
In Pesos
Department
Agency/Operating Unit
Region/Province/City
Fund

: EDUCATION
: PINAN NATIONAL HIGH SCHOOL
: Region IX/ Zamboanga del Norte
: __101_________________

CURRENT YEAR BUDGET

PARTICULARS

1
Notice of Cash Allocation( NCA)
MDS Checks Issued
Advice to Debit Account
Working Fund (NCA Issued To BTr)
Tax Remittance Advices Issued( TRA)
Cash Disbursement Ceiling ( CDC)
Non-Cash Availment Authority(NCAA)
Others (CDT,BTr Docs Stamp, etc.)
TOTAL
GRAND TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

6=(2+3+4+5)

1,196,350.87

1,495,312.00

103,000.00
71,729.27

85,219.90

0.00

1,281,570.77
1,281,570.77

71,729.27
71,729.27

PS

MOOE

7.00

1,598,312.00
1,268,080.14
85,219.90
1,353,300.04
1,353,300.04

PRIOR YEAR'S BUDGET

Prior Year's Accounts Payable
Fin. Exp

SUMMARY:
Previous Report
Total Disbursement Authorities Received
NCA

4,566,246.00
4,304,335.00

This month

As of Date

1,683,531.90
1,598,312.00

6,249,777.90
5,902,647.00

Previous Report
Total Disbursements Program

4,566,246.00

Less: * Actual
Disbursements
Working Fund
TRA
CDC
NCAA
Others (CDT, BTr Docs Stamp, etc.)
Less: Notice of Transfer Allocations (NTA)* issued
Total Disbursements Authorities Available

261,911.00
-

85,219.90
-

4,566,246.00

1,683,531.90

347,130.90
6,249,777.90

(Over)/Under spending

3,776,749.72
789,496.28

Less: Lapsed NCA

Disbursements *
Balance of Disbursements Authorities as of to

789,496.28
3,776,749.72
-

1,353,300.04
330,231.86

789,496.28
5,130,049.76
330,231.86

Notes: The use of NTA is discouraged

* Amounts should tally
Certified Correct:
JEMIMA D. GARAY
Senior Bookkeeper
Date: March 5, 2015

1. The Monthly Report of Disbursements (MRD) shall be:

a.) Prepared indicating all authorized disbursements of the agency/OU by type and by allotment class, showing the totals by disbursement authority issued.
b.) Certified Correct by the Chief Accountant/Head of Accounting Unit and approved by Head of Agency/Authorized Representative.
c.) Submitted to the Department of Budget and Management (DBM) and COA - Government Accountancy Sector (GAS).
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 o
submit their reports directly to the DBM RO concerned. It is understood that the lowest operating unit shall likewise submit the reports to their next higher level unit for consolidation and transmittal to their Cen
d.) Due for submission to DBM and COA on or before the 30th day of the following month covered by the report.
2.
Columns 1 to 28 shall reflect the following information:
Column 1 - type of disbursement authorities used during the month covered by the report.
- Disbursements against the Notice of Cash Allocations/Notice of Transfer of Allocations made through MDS Checks or Advices to Debit Account;
- Working Fund for NCA's issued to the Bureau of the Treasury (BTr);
- 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; and
- Others for Custom Duties and Taxes, BTr Documentary Stamp Tax, etc.
Columns 2 to 6 - total disbursements made for obligations/expenditures incurred and charged against the current year budget i.e., allotments received during the year chargeable against the current year GAA
Column 3 - total disbursements made 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).
Columns 7 to 17 - total disbursements made for prior years' budget
Column 18 - sub-total of Columns 6 & 17 i.e., all disbursements for regular operating requirements.
Columns 19 to 22 - total disbursements made for trust liabilities covered by E.O. 338 / DOF-DBM Joint Circular No. 1-97.
Columns 23-27 - grand total, i.e., Columns 6, 17 & 22 for all types of disbursements by allotment class during the month covered by the report.
Column 28 - any additional information relevant to this report.
3.
Summary of Total Disbursement Authority received and actual disbursements shall be indicated. List of disbursements authorities shall be presented on a separate sheet by Disbursement Authorities received in
4.
Likewise, the over or under spending shall be determined by deducting the actual disbursements from the disbursements program. The reasons for over or under spending and the catch-up plan shall be stated

FA

PRIOR YEAR'S BUDGET

unts Payable
CO

10

Current Year's Accounts Payable

Total
Sub-Total
Sub-Total
16=(12+13+14+15
)

11=(7+8+9+10)

This month

Sub-Total

17=(11+16)

18=(6+17)

0
0

As of Date

1,683,531.90

6,249,777.90

1,353,300.04
330,231.86

5,130,049.76
1,119,728.14

1,598,312.00
1,268,080.14
85,219.90
1,353,300.04
1,353,300.04

Approved By:
GERARDO R. MONTILLA JR.,ED.D
Principal IV
Date: March 5, 2015

INSTRUCTIONS

ed. In the case however of DepEd, DOH, DPWH, TESDA, SUCs, CHED, their ROs and lowest OUs shall
d transmittal to their Central Office (CO). The CO of these departments/agencies shall submit the consolidated department/agency report to the DBM - BMB concerned.

he current year GAA

ent Authorities received indicating the number, date and amount.

h-up plan shall be stated in the remarks.

MONTHLY REPORT OF DISBURSEMENTS

For the month of APRIL 30, 2015
FAR No. 4

TRUST LIABILITIES

GRAND TOTAL

PS

MOOE

CO

TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

19

20

21

22=(19+20+21)

23

24

25

26

27=(23+24+25+26)

1,495,312.00
1,196,350.87
-

103,000.00
71,729.27
-

85,219.90
1,281,570.77
1,281,570.77

71,729.27
71,729.27

1,598,312.00
1,268,080.14
85,219.90
1,353,300.04
1,353,300.04

Remarks

28

FAR NO.4

OUs shall
mit the consolidated department/agency report to the DBM - BMB concerned.

MONTHLY REPORT OF DISBURSEMENTS

For the month of MAY 31, 2015
In Pesos
Department
Agency/Operating Unit
Region/Province/City
Fund

: EDUCATION
: PINAN NATIONAL HIGH SCHOOL
: Region IX/ Zamboanga del Norte
: __101_________________

CURRENT YEAR BUDGET

PARTICULARS

1
Notice of Cash Allocation( NCA)
MDS Checks Issued
Advice to Debit Account
Working Fund (NCA Issued To BTr)
Tax Remittance Advices Issued( TRA)
Cash Disbursement Ceiling ( CDC)
Non-Cash Availment Authority(NCAA)
Others (CDT,BTr Docs Stamp, etc.)
TOTAL
GRAND TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

6=(2+3+4+5)

1,548,502.85

1,893,777.00

103,000.00
99,267.08

85,219.90

2,344.38

1,633,722.75
1,633,722.75

101,611.46
101,611.46

PS

MOOE

7.00

1,996,777.00
1,647,769.93
87,564.28
1,735,334.21
1,735,334.21

PRIOR YEAR'S BUDGET

Prior Year's Accounts Payable
Fin. Exp

SUMMARY:
Previous Report
Total Disbursement Authorities Received
NCA

6,250,231.02
5,902,647.00

This month

As of Date

2,084,341.28
1,996,777.00

8,334,572.30
7,899,424.00

Previous Report
Total Disbursements Program

6,250,231.02

Less: * Actual
Disbursements
Working Fund
TRA
CDC
NCAA
Others (CDT, BTr Docs Stamp, etc.)
Less: Notice of Transfer Allocations (NTA)* iss

347,584.02
0

87,564.28
-

435,148.30
-

(Over)/Under spending

5,130,502.88
1,119,728.14

Total Disbursements Authorities Available

Less: Lapsed NCA
Disbursements *
Balance of Disbursements Authorities as of to

6,250,231.02
789,496.28
5,130,502.88
330,231.86

2,084,341.28
1,735,334.21
349,007.07

8,334,572.30
789,496.28
6,865,837.09
679,238.93

Notes: The use of NTA is discouraged

* Amounts should tally
Certified Correct:
JEMIMA D. GARAY
Senior Bookkeeper
Date: MAY 5, 2015

1. The Monthly Report of Disbursements (MRD) shall be:

a.) Prepared indicating all authorized disbursements of the agency/OU by type and by allotment class, showing the totals by disbursement authority issued.
b.) Certified Correct by the Chief Accountant/Head of Accounting Unit and approved by Head of Agency/Authorized Representative.
c.) Submitted to the Department of Budget and Management (DBM) and COA - Government Accountancy Sector (GAS).
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 o
submit their reports directly to the DBM RO concerned. It is understood that the lowest operating unit shall likewise submit the reports to their next higher level unit for consolidation and transmittal to their Cen
d.) Due for submission to DBM and COA on or before the 30th day of the following month covered by the report.
2.
Columns 1 to 28 shall reflect the following information:
Column 1 - type of disbursement authorities used during the month covered by the report.
- Disbursements against the Notice of Cash Allocations/Notice of Transfer of Allocations made through MDS Checks or Advices to Debit Account;
- Working Fund for NCA's issued to the Bureau of the Treasury (BTr);
- 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; and
- Others for Custom Duties and Taxes, BTr Documentary Stamp Tax, etc.
Columns 2 to 6 - total disbursements made for obligations/expenditures incurred and charged against the current year budget i.e., allotments received during the year chargeable against the current year GAA
Column 3 - total disbursements made 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).
Columns 7 to 17 - total disbursements made for prior years' budget
Column 18 - sub-total of Columns 6 & 17 i.e., all disbursements for regular operating requirements.
Columns 19 to 22 - total disbursements made for trust liabilities covered by E.O. 338 / DOF-DBM Joint Circular No. 1-97.
Columns 23-27 - grand total, i.e., Columns 6, 17 & 22 for all types of disbursements by allotment class during the month covered by the report.
Column 28 - any additional information relevant to this report.
3.
Summary of Total Disbursement Authority received and actual disbursements shall be indicated. List of disbursements authorities shall be presented on a separate sheet by Disbursement Authorities received in
4.
Likewise, the over or under spending shall be determined by deducting the actual disbursements from the disbursements program. The reasons for over or under spending and the catch-up plan shall be stated

PRIOR YEAR'S BUDGET

unts Payable
CO

10

Current Year's Accounts Payable

Total
Sub-Total
Sub-Total
16=(12+13+14+15
)

11=(7+8+9+10)

This month

Sub-Total

17=(11+16)

18=(6+17)

0
0

As of Date

2,084,341.28

8,334,572.30

1,735,334.21
349,007.07

6,865,837.09
1,468,735.21

1,996,777.00
1,647,769.93
87,564.28
1,735,334.21
1,735,334.21

Approved By:
GERARDO R. MONTILLA JR.,ED.D
Principal IV
Date: MAY 5, 2015

INSTRUCTIONS

ed. In the case however of DepEd, DOH, DPWH, TESDA, SUCs, CHED, their ROs and lowest OUs shall
d transmittal to their Central Office (CO). The CO of these departments/agencies shall submit the consolidated department/agency report to the DBM - BMB concerned.

he current year GAA

ent Authorities received indicating the number, date and amount.

h-up plan shall be stated in the remarks.

MONTHLY REPORT OF DISBURSEMENTS

For the month of MAY 31, 2015
FAR No. 4

TRUST LIABILITIES

GRAND TOTAL

PS

MOOE

CO

TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

19

20

21

22=(19+20+21)

23

24

25

26

27=(23+24+25+26)

1,893,777.00
1,548,502.85
-

103,000.00
99,267.08
-

85,219.90
1,633,722.75
1,633,722.75

2,344.38
101,611.46
101,611.46

1,996,777.00
1,647,769.93
87,564.28
1,735,334.21
1,735,334.21

Remarks

28

s shall
the consolidated department/agency report to the DBM - BMB concerned.

FAR NO.4

MONTHLY REPORT OF DISBURSEMENTS

For the month of June 30, 2015
In Pesos
Department
Agency/Operating Unit
Region/Province/City
Fund

: EDUCATION
: PINAN NATIONAL HIGH SCHOOL
: Region IX/ Zamboanga del Norte
: __101_________________

CURRENT YEAR BUDGET

PARTICULARS

1
Notice of Cash Allocation( NCA)
MDS Checks Issued
Advice to Debit Account
Working Fund (NCA Issued To BTr)
Tax Remittance Advices Issued( TRA)
Cash Disbursement Ceiling ( CDC)
Non-Cash Availment Authority(NCAA)
Others (CDT,BTr Docs Stamp, etc.)
TOTAL
GRAND TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

6=(2+3+4+5)

1,017,571.55

1,231,113.00

103,000.00
69,460.49

87,326.60

1,000.00

1,104,898.15
1,104,898.15

70,460.49
70,460.49

PS

MOOE

7.00

1,334,113.00
1,087,032.04
88,326.60
1,175,358.64
1,175,358.64

PRIOR YEAR'S BUDGET

Prior Year's Accounts Payable
Fin. Exp

SUMMARY:
Previous Report
Total Disbursement Authorities Received
NCA

8,334,572.30
7,899,424.00

This month

As of Date

1,422,439.60
1,334,113.00

9,757,011.90
9,233,537.00

Previous Report
Total Disbursements Program

8,334,572.30

Less: * Actual
Disbursements
Working Fund
TRA
CDC
NCAA
Others (CDT, BTr Docs Stamp, etc.)
Less: Notice of Transfer Allocations (NTA)* iss

435,148.30
0

88,326.60
-

523,474.90
-

(Over)/Under spending

6,865,837.09
1,468,735.21

Total Disbursements Authorities Available

Less: Lapsed NCA
Disbursements *
Balance of Disbursements Authorities as of to

8,334,572.30
789,496.28
6,865,837.09
679,238.92

1,422,439.60
247,080.96
1,175,358.64
-

9,757,011.90
1,715,816.17
8,041,195.73
-

Notes: The use of NTA is discouraged

* Amounts should tally
Certified Correct:
JEMIMA D. GARAY
Senior Bookkeeper
Date: JULY 6, 2015

1. The Monthly Report of Disbursements (MRD) shall be:

a.) Prepared indicating all authorized disbursements of the agency/OU by type and by allotment class, showing the totals by disbursement authority issued.
b.) Certified Correct by the Chief Accountant/Head of Accounting Unit and approved by Head of Agency/Authorized Representative.
c.) Submitted to the Department of Budget and Management (DBM) and COA - Government Accountancy Sector (GAS).
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 o
submit their reports directly to the DBM RO concerned. It is understood that the lowest operating unit shall likewise submit the reports to their next higher level unit for consolidation and transmittal to their Cen
d.) Due for submission to DBM and COA on or before the 30th day of the following month covered by the report.
2.
Columns 1 to 28 shall reflect the following information:
Column 1 - type of disbursement authorities used during the month covered by the report.
- Disbursements against the Notice of Cash Allocations/Notice of Transfer of Allocations made through MDS Checks or Advices to Debit Account;
- Working Fund for NCA's issued to the Bureau of the Treasury (BTr);
- 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; and
- Others for Custom Duties and Taxes, BTr Documentary Stamp Tax, etc.
Columns 2 to 6 - total disbursements made for obligations/expenditures incurred and charged against the current year budget i.e., allotments received during the year chargeable against the current year GAA
Column 3 - total disbursements made 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).
Columns 7 to 17 - total disbursements made for prior years' budget
Column 18 - sub-total of Columns 6 & 17 i.e., all disbursements for regular operating requirements.
Columns 19 to 22 - total disbursements made for trust liabilities covered by E.O. 338 / DOF-DBM Joint Circular No. 1-97.
Columns 23-27 - grand total, i.e., Columns 6, 17 & 22 for all types of disbursements by allotment class during the month covered by the report.
Column 28 - any additional information relevant to this report.
3.
Summary of Total Disbursement Authority received and actual disbursements shall be indicated. List of disbursements authorities shall be presented on a separate sheet by Disbursement Authorities received in
4.
Likewise, the over or under spending shall be determined by deducting the actual disbursements from the disbursements program. The reasons for over or under spending and the catch-up plan shall be stated

PRIOR YEAR'S BUDGET

unts Payable
CO

10

Current Year's Accounts Payable

Total
Sub-Total
Sub-Total
16=(12+13+14+15
)

11=(7+8+9+10)

This month

Sub-Total

17=(11+16)

18=(6+17)

0
0

As of Date

1,422,439.60

9,757,011.90

1,175,358.64
247,080.96

8,041,195.73
1,715,816.17

1,334,113.00
1,087,032.04
88,326.60
1,175,358.64
1,175,358.64

Approved By:
DAISY FLOR J. ROMAGUERA
Principal I
Date: JULY 6, 2015

INSTRUCTIONS

ed. In the case however of DepEd, DOH, DPWH, TESDA, SUCs, CHED, their ROs and lowest OUs shall
d transmittal to their Central Office (CO). The CO of these departments/agencies shall submit the consolidated department/agency report to the DBM - BMB concerned.

he current year GAA

ent Authorities received indicating the number, date and amount.

h-up plan shall be stated in the remarks.

MONTHLY REPORT OF DISBURSEMENTS

For the month of June 30, 2015
FAR No. 4

TRUST LIABILITIES

GRAND TOTAL

PS

MOOE

CO

TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

19

20

21

22=(19+20+21)

23

24

25

26

27=(23+24+25+26)

1,231,113.00
1,017,571.55
-

103,000.00
69,460.49
-

87,326.60
1,104,898.15
1,104,898.15

1,000.00
70,460.49
70,460.49

1,334,113.00
1,087,032.04
88,326.60
1,175,358.64
1,175,358.64

Remarks

28

s shall
the consolidated department/agency report to the DBM - BMB concerned.

FAR NO.4

MONTHLY REPORT OF DISBURSEMENTS

As of June 30, 2015
In Pesos
Department
Agency/Operating Unit
Region/Province/City
Fund

: EDUCATION
: PINAN NATIONAL HIGH SCHOOL
: Region IX/ Zamboanga del Norte
: __101_________________

CURRENT YEAR BUDGET

PARTICULARS

1
Notice of Cash Allocation( NCA)
MDS Checks Issued
Advice to Debit Account
Working Fund (NCA Issued To BTr)
Tax Remittance Advices Issued( TRA)
Cash Disbursement Ceiling ( CDC)
Non-Cash Availment Authority(NCAA)
Others (CDT,BTr Docs Stamp, etc.)
TOTAL
GRAND TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

6=(2+3+4+5)

7,049,528.80

8,615,537.00

618,000.00
468,192.03

515,579.05

7,442.73

7,565,107.85
7,565,107.85

475,634.76
475,634.76

PS

MOOE

7.00

9,233,537.00
7,517,720.83
523,021.78
8,040,742.61
8,040,742.61

PRIOR YEAR'S BUDGET

Prior Year's Accounts Payable
Fin. Exp

SUMMARY:
Previous Report
Total Disbursement Authorities Received
NCA

8,334,572.30
7,899,424.00

This month

As of Date

1,424,351.47
1,334,113.00

9,758,923.77
9,233,537.00

Previous Report
Total Disbursements Program

8,334,572.30

Less: * Actual
Disbursements
Working Fund
TRA
CDC
NCAA
Others (CDT, BTr Docs Stamp, etc.)
Less: Notice of Transfer Allocations (NTA)* iss

435,148.30
0

90,238.47
-

525,386.77
-

(Over)/Under spending

6,865,837.09
1,468,735.21

Total Disbursements Authorities Available

Less: Lapsed NCA
Disbursements *
Balance of Disbursements Authorities as of to

8,334,572.30
1,468,735.21
6,865,837.09
679,238.92

1,424,351.47
247,080.96
1,177,270.51
-

9,758,923.77

1,715,816.17
8,043,107.60
-

Notes: The use of NTA is discouraged

* Amounts should tally
Certified Correct:
JEMIMA D. GARAY
Senior Bookkeeper
Date: JULY 6, 2015

1. The Monthly Report of Disbursements (MRD) shall be:

a.) Prepared indicating all authorized disbursements of the agency/OU by type and by allotment class, showing the totals by disbursement authority issued.
b.) Certified Correct by the Chief Accountant/Head of Accounting Unit and approved by Head of Agency/Authorized Representative.
c.) Submitted to the Department of Budget and Management (DBM) and COA - Government Accountancy Sector (GAS).
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 o
submit their reports directly to the DBM RO concerned. It is understood that the lowest operating unit shall likewise submit the reports to their next higher level unit for consolidation and transmittal to their Cen
d.) Due for submission to DBM and COA on or before the 30th day of the following month covered by the report.
2.
Columns 1 to 28 shall reflect the following information:
Column 1 - type of disbursement authorities used during the month covered by the report.
- Disbursements against the Notice of Cash Allocations/Notice of Transfer of Allocations made through MDS Checks or Advices to Debit Account;
- Working Fund for NCA's issued to the Bureau of the Treasury (BTr);
- 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; and
- Others for Custom Duties and Taxes, BTr Documentary Stamp Tax, etc.
Columns 2 to 6 - total disbursements made for obligations/expenditures incurred and charged against the current year budget i.e., allotments received during the year chargeable against the current year GAA
Column 3 - total disbursements made 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).
Columns 7 to 17 - total disbursements made for prior years' budget
Column 18 - sub-total of Columns 6 & 17 i.e., all disbursements for regular operating requirements.
Columns 19 to 22 - total disbursements made for trust liabilities covered by E.O. 338 / DOF-DBM Joint Circular No. 1-97.
Columns 23-27 - grand total, i.e., Columns 6, 17 & 22 for all types of disbursements by allotment class during the month covered by the report.
Column 28 - any additional information relevant to this report.
3.
Summary of Total Disbursement Authority received and actual disbursements shall be indicated. List of disbursements authorities shall be presented on a separate sheet by Disbursement Authorities received in
4.
Likewise, the over or under spending shall be determined by deducting the actual disbursements from the disbursements program. The reasons for over or under spending and the catch-up plan shall be stated

PRIOR YEAR'S BUDGET

unts Payable
CO

10

Current Year's Accounts Payable

Total
Sub-Total
Sub-Total
16=(12+13+14+15
)

11=(7+8+9+10)

This month

Sub-Total

17=(11+16)

18=(6+17)

0
0

As of Date

1,424,351.47

9,758,923.77

1,177,270.51
247,080.96

1,715,816.17

8,043,107.60

9,233,537.00
7,517,720.83
523,021.78
8,040,742.61
8,040,742.61

Approved By:
DAISY FLOR J. ROMAGUERA
Principal I
Date: JULY 6, 2015

INSTRUCTIONS

ed. In the case however of DepEd, DOH, DPWH, TESDA, SUCs, CHED, their ROs and lowest OUs shall
d transmittal to their Central Office (CO). The CO of these departments/agencies shall submit the consolidated department/agency report to the DBM - BMB concerned.

he current year GAA

ent Authorities received indicating the number, date and amount.

h-up plan shall be stated in the remarks.

MONTHLY REPORT OF DISBURSEMENTS

As of June 30, 2015
FAR No. 4

TRUST LIABILITIES

GRAND TOTAL

PS

MOOE

CO

TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

19

20

21

22=(19+20+21)

23

24

25

26

27=(23+24+25+26)

8,615,537.00
7,049,528.80
-

618,000.00
468,192.03
-

515,579.05
7,565,107.85
7,565,107.85

7,442.73
475,634.76
475,634.76

9,233,537.00
7,517,720.83
523,021.78
8,040,742.61
8,040,742.61

Remarks

28

s shall
the consolidated department/agency report to the DBM - BMB concerned.

FAR NO.4

MONTHLY REPORT OF DISBURSEMENTS

For the month of JuLY 31, 2015
In Pesos
Department
Agency/Operating Unit
Region/Province/City
Fund

: EDUCATION
: PINAN NATIONAL HIGH SCHOOL
: Region IX/ Zamboanga del Norte
: __101_________________

CURRENT YEAR BUDGET

PARTICULARS

1
Notice of Cash Allocation( NCA)
MDS Checks Issued
Advice to Debit Account
Working Fund (NCA Issued To BTr)
Tax Remittance Advices Issued( TRA)
Cash Disbursement Ceiling ( CDC)
Non-Cash Availment Authority(NCAA)
Others (CDT,BTr Docs Stamp, etc.)
TOTAL
GRAND TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

6=(2+3+4+5)

954,858.29

1,244,877.00

103,000.00
94,579.90

83,410.35

0.00

1,038,268.64
1,038,268.64

94,579.90
94,579.90

PS

MOOE

7.00

1,347,877.00
1,049,438.19
83,410.35
1,132,848.54
1,132,848.54

PRIOR YEAR'S BUDGET

Prior Year's Accounts Payable
Fin. Exp

SUMMARY:
Previous Report
Total Disbursement Authorities Received
NCA

9,756,011.90
9,233,537.00

This month
1,431,287.35
1,347,877.00

As of Date
11,187,299.25
10,581,414.00

Previous Report
Total Disbursements Program

9,756,011.90

Less: * Actual
Disbursements
Working Fund
TRA
CDC
NCAA
Others (CDT, BTr Docs Stamp, etc.)
Less: Notice of Transfer Allocations (NTA)* iss

522,474.90
0

83,410.35
-

605,885.25
-

(Over)/Under spending

9,756,011.90
1,715,816.17

Total Disbursements Authorities Available

Less: Lapsed NCA
Disbursements *
Balance of Disbursements Authorities as of to

9,756,011.90
1,715,816.17
8,040,195.73
-

1,431,287.35
1,132,848.54
298,438.81

11,187,299.25
1,715,816.17
9,173,044.27
298,438.81

Notes: The use of NTA is discouraged

* Amounts should tally
Certified Correct:
JEMIMA D. GARAY
Senior Bookkeeper
Date: August 5, 2015

1. The Monthly Report of Disbursements (MRD) shall be:

a.) Prepared indicating all authorized disbursements of the agency/OU by type and by allotment class, showing the totals by disbursement authority issued.
b.) Certified Correct by the Chief Accountant/Head of Accounting Unit and approved by Head of Agency/Authorized Representative.
c.) Submitted to the Department of Budget and Management (DBM) and COA - Government Accountancy Sector (GAS).
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 o
submit their reports directly to the DBM RO concerned. It is understood that the lowest operating unit shall likewise submit the reports to their next higher level unit for consolidation and transmittal to their Cen
d.) Due for submission to DBM and COA on or before the 30th day of the following month covered by the report.
2.
Columns 1 to 28 shall reflect the following information:
Column 1 - type of disbursement authorities used during the month covered by the report.
- Disbursements against the Notice of Cash Allocations/Notice of Transfer of Allocations made through MDS Checks or Advices to Debit Account;
- Working Fund for NCA's issued to the Bureau of the Treasury (BTr);
- 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; and
- Others for Custom Duties and Taxes, BTr Documentary Stamp Tax, etc.
Columns 2 to 6 - total disbursements made for obligations/expenditures incurred and charged against the current year budget i.e., allotments received during the year chargeable against the current year GAA
Column 3 - total disbursements made 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).
Columns 7 to 17 - total disbursements made for prior years' budget
Column 18 - sub-total of Columns 6 & 17 i.e., all disbursements for regular operating requirements.
Columns 19 to 22 - total disbursements made for trust liabilities covered by E.O. 338 / DOF-DBM Joint Circular No. 1-97.
Columns 23-27 - grand total, i.e., Columns 6, 17 & 22 for all types of disbursements by allotment class during the month covered by the report.
Column 28 - any additional information relevant to this report.
3.
Summary of Total Disbursement Authority received and actual disbursements shall be indicated. List of disbursements authorities shall be presented on a separate sheet by Disbursement Authorities received in
4.
Likewise, the over or under spending shall be determined by deducting the actual disbursements from the disbursements program. The reasons for over or under spending and the catch-up plan shall be stated

PRIOR YEAR'S BUDGET

unts Payable
CO

10

Current Year's Accounts Payable

Total
Sub-Total
Sub-Total
16=(12+13+14+15
)

11=(7+8+9+10)

This month

Sub-Total

17=(11+16)

18=(6+17)

0
0

As of Date

1,431,287.35

11,187,299.25

1,132,848.54
298,438.81

10,888,860.44
298,438.81

1,347,877.00
1,049,438.19
83,410.35
1,132,848.54
1,132,848.54

Approved By:
DAISY FLOR J. ROMAGUERA
Principal I
Date: August 5, 2015

INSTRUCTIONS

ed. In the case however of DepEd, DOH, DPWH, TESDA, SUCs, CHED, their ROs and lowest OUs shall
d transmittal to their Central Office (CO). The CO of these departments/agencies shall submit the consolidated department/agency report to the DBM - BMB concerned.

he current year GAA

ent Authorities received indicating the number, date and amount.

h-up plan shall be stated in the remarks.

MONTHLY REPORT OF DISBURSEMENTS

For the month of JuLY 31, 2015
FAR No. 4

TRUST LIABILITIES

GRAND TOTAL

PS

MOOE

CO

TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

19

20

21

22=(19+20+21)

23

24

25

26

27=(23+24+25+26)

1,244,877.00
954,858.29
-

103,000.00
94,579.90
-

83,410.35
1,038,268.64
1,038,268.64

94,579.90
94,579.90

1,347,877.00
1,049,438.19
83,410.35
1,132,848.54
1,132,848.54

Remarks

28

s shall
the consolidated department/agency report to the DBM - BMB concerned.

FAR NO.4

MONTHLY REPORT OF DISBURSEMENTS

For the month of August 31, 2015
In Pesos
Department
Agency/Operating Unit
Region/Province/City
Fund

: EDUCATION
: PINAN NATIONAL HIGH SCHOOL
: Region IX/ Zamboanga del Norte
: __101_________________

CURRENT YEAR BUDGET

PARTICULARS

1
Notice of Cash Allocation( NCA)
MDS Checks Issued
Advice to Debit Account
Working Fund (NCA Issued To BTr)
Tax Remittance Advices Issued( TRA)
Cash Disbursement Ceiling ( CDC)
Non-Cash Availment Authority(NCAA)
Others (CDT,BTr Docs Stamp, etc.)
TOTAL
GRAND TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

6=(2+3+4+5)

1,012,761.95

1,231,000.00

103,000.00
110,594.07

85,402.77

1,342.20

1,098,164.72
1,098,164.72

111,936.27
111,936.27

PS

MOOE

7.00

1,334,000.00
1,123,356.02
86,744.97
1,210,100.99
1,210,100.99

PRIOR YEAR'S BUDGET

Prior Year's Accounts Payable
Fin. Exp

SUMMARY:
Previous Report
Total Disbursement Authorities Received
NCA

11,187,299.25
10,581,414.00

This month
1,420,744.97
1,334,000.00

As of Date
12,608,044.22
11,915,414.00

Previous Report
Total Disbursements Program

11,187,299.25

Less: * Actual
Disbursements
Working Fund
TRA
CDC
NCAA
Others (CDT, BTr Docs Stamp, etc.)
Less: Notice of Transfer Allocations (NTA)* iss

605,885.25
0

86,744.97
-

692,630.22
-

(Over)/Under spending

10,888,860.44
298,438.81

Total Disbursements Authorities Available

Less: Lapsed NCA
Disbursements *
Balance of Disbursements Authorities as of to

11,187,299.25
1,715,816.17
9,173,044.27
298,438.81

1,420,744.97
1,210,100.99
210,643.98

12,608,044.22
1,715,816.17
10,383,145.26
509,082.79

Notes: The use of NTA is discouraged

* Amounts should tally
Certified Correct:
JEMIMA D. GARAY
Senior Bookkeeper
Date: September 2, 2015

1. The Monthly Report of Disbursements (MRD) shall be:

a.) Prepared indicating all authorized disbursements of the agency/OU by type and by allotment class, showing the totals by disbursement authority issued.
b.) Certified Correct by the Chief Accountant/Head of Accounting Unit and approved by Head of Agency/Authorized Representative.
c.) Submitted to the Department of Budget and Management (DBM) and COA - Government Accountancy Sector (GAS).
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 o
submit their reports directly to the DBM RO concerned. It is understood that the lowest operating unit shall likewise submit the reports to their next higher level unit for consolidation and transmittal to their Cen
d.) Due for submission to DBM and COA on or before the 30th day of the following month covered by the report.
2.
Columns 1 to 28 shall reflect the following information:
Column 1 - type of disbursement authorities used during the month covered by the report.
- Disbursements against the Notice of Cash Allocations/Notice of Transfer of Allocations made through MDS Checks or Advices to Debit Account;
- Working Fund for NCA's issued to the Bureau of the Treasury (BTr);
- 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; and
- Others for Custom Duties and Taxes, BTr Documentary Stamp Tax, etc.
Columns 2 to 6 - total disbursements made for obligations/expenditures incurred and charged against the current year budget i.e., allotments received during the year chargeable against the current year GAA
Column 3 - total disbursements made 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).
Columns 7 to 17 - total disbursements made for prior years' budget
Column 18 - sub-total of Columns 6 & 17 i.e., all disbursements for regular operating requirements.
Columns 19 to 22 - total disbursements made for trust liabilities covered by E.O. 338 / DOF-DBM Joint Circular No. 1-97.
Columns 23-27 - grand total, i.e., Columns 6, 17 & 22 for all types of disbursements by allotment class during the month covered by the report.
Column 28 - any additional information relevant to this report.
3.
Summary of Total Disbursement Authority received and actual disbursements shall be indicated. List of disbursements authorities shall be presented on a separate sheet by Disbursement Authorities received in
4.
Likewise, the over or under spending shall be determined by deducting the actual disbursements from the disbursements program. The reasons for over or under spending and the catch-up plan shall be stated

PRIOR YEAR'S BUDGET

unts Payable
CO

10

Current Year's Accounts Payable

Total
Sub-Total
Sub-Total
16=(12+13+14+15
)

11=(7+8+9+10)

This month

Sub-Total

17=(11+16)

18=(6+17)

0
0

As of Date

1,420,744.97

12,608,044.22

1,210,100.99
210,643.98

12,098,961.43
509,082.79

1,334,000.00
1,123,356.02
86,744.97
1,210,100.99
1,210,100.99

Approved By:
DAISY FLOR J. ROMAGUERA
Principal I
Date: September 2, 2015

INSTRUCTIONS

ed. In the case however of DepEd, DOH, DPWH, TESDA, SUCs, CHED, their ROs and lowest OUs shall
d transmittal to their Central Office (CO). The CO of these departments/agencies shall submit the consolidated department/agency report to the DBM - BMB concerned.

he current year GAA

ent Authorities received indicating the number, date and amount.

h-up plan shall be stated in the remarks.

MONTHLY REPORT OF DISBURSEMENTS

For the month of August 31, 2015
FAR No. 4

TRUST LIABILITIES

GRAND TOTAL

PS

MOOE

CO

TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

19

20

21

22=(19+20+21)

23

24

25

26

27=(23+24+25+26)

1,231,000.00
1,012,761.95
-

103,000.00
110,594.07
-

85,402.77
1,098,164.72
1,098,164.72

1,342.20
111,936.27
111,936.27

1,334,000.00
1,123,356.02
86,744.97
1,210,100.99
1,210,100.99

Remarks

28

s shall
the consolidated department/agency report to the DBM - BMB concerned.

FAR NO.4

MONTHLY REPORT OF DISBURSEMENTS

For the month of September 30, 2015
In Pesos
Department
Agency/Operating Unit
Region/Province/City
Fund

: EDUCATION
: PINAN NATIONAL HIGH SCHOOL
: Region IX/ Zamboanga del Norte
: __101_________________

CURRENT YEAR BUDGET

PARTICULARS

1
Notice of Cash Allocation( NCA)
MDS Checks Issued
Advice to Debit Account
Working Fund (NCA Issued To BTr)
Tax Remittance Advices Issued( TRA)
Cash Disbursement Ceiling ( CDC)
Non-Cash Availment Authority(NCAA)
Others (CDT,BTr Docs Stamp, etc.)
TOTAL
GRAND TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

6=(2+3+4+5)

1,095,836.28

1,231,000.00

103,000.00
32,480.36

91,514.37

0.00

1,187,350.65
1,187,350.65

32,480.36
32,480.36

PS

MOOE

7.00

1,334,000.00
1,128,316.64
91,514.37
1,219,831.01
1,219,831.01

PRIOR YEAR'S BUDGET

Prior Year's Accounts Payable
Fin. Exp

SUMMARY:
Previous Report
Total Disbursement Authorities Received
NCA

12,608,044.22
11,915,414.00

This month
1,425,514.37
1,334,000.00

As of Date
14,033,558.59
13,249,414.00

Previous Report
Total Disbursements Program

12,608,044.22

Less: * Actual
Disbursements
Working Fund
TRA
CDC
NCAA
Others (CDT, BTr Docs Stamp, etc.)
Less: Notice of Transfer Allocations (NTA)* iss

692,630.22
0

91,514.37
-

784,144.59
-

(Over)/Under spending

12,098,961.43
509,082.79

Total Disbursements Authorities Available

Less: Lapsed NCA
Disbursements *
Balance of Disbursements Authorities as of to

12,608,044.22
1,715,816.17
10,383,145.26
509,082.79

1,425,514.37
1,219,831.01
205,683.36

14,033,558.59
1,715,816.17
11,602,976.27
714,766.15

Notes: The use of NTA is discouraged

* Amounts should tally
Certified Correct:
JEMIMA D. GARAY
Senior Bookkeeper
Date: October 2, 2015

1. The Monthly Report of Disbursements (MRD) shall be:

a.) Prepared indicating all authorized disbursements of the agency/OU by type and by allotment class, showing the totals by disbursement authority issued.
b.) Certified Correct by the Chief Accountant/Head of Accounting Unit and approved by Head of Agency/Authorized Representative.
c.) Submitted to the Department of Budget and Management (DBM) and COA - Government Accountancy Sector (GAS).
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 o
submit their reports directly to the DBM RO concerned. It is understood that the lowest operating unit shall likewise submit the reports to their next higher level unit for consolidation and transmittal to their Cen
d.) Due for submission to DBM and COA on or before the 30th day of the following month covered by the report.
2.
Columns 1 to 28 shall reflect the following information:
Column 1 - type of disbursement authorities used during the month covered by the report.
- Disbursements against the Notice of Cash Allocations/Notice of Transfer of Allocations made through MDS Checks or Advices to Debit Account;
- Working Fund for NCA's issued to the Bureau of the Treasury (BTr);
- 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; and
- Others for Custom Duties and Taxes, BTr Documentary Stamp Tax, etc.
Columns 2 to 6 - total disbursements made for obligations/expenditures incurred and charged against the current year budget i.e., allotments received during the year chargeable against the current year GAA
Column 3 - total disbursements made 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).
Columns 7 to 17 - total disbursements made for prior years' budget
Column 18 - sub-total of Columns 6 & 17 i.e., all disbursements for regular operating requirements.
Columns 19 to 22 - total disbursements made for trust liabilities covered by E.O. 338 / DOF-DBM Joint Circular No. 1-97.
Columns 23-27 - grand total, i.e., Columns 6, 17 & 22 for all types of disbursements by allotment class during the month covered by the report.
Column 28 - any additional information relevant to this report.
3.
Summary of Total Disbursement Authority received and actual disbursements shall be indicated. List of disbursements authorities shall be presented on a separate sheet by Disbursement Authorities received in
4.
Likewise, the over or under spending shall be determined by deducting the actual disbursements from the disbursements program. The reasons for over or under spending and the catch-up plan shall be stated

PRIOR YEAR'S BUDGET

unts Payable
CO

10

Current Year's Accounts Payable

Total
Sub-Total
Sub-Total
16=(12+13+14+15
)

11=(7+8+9+10)

This month

Sub-Total

17=(11+16)

18=(6+17)

0
0

As of Date

1,425,514.37

14,033,558.59

1,219,831.01
205,683.36

13,318,792.44
714,766.15

1,334,000.00
1,128,316.64
91,514.37
1,219,831.01
1,219,831.01

Approved By:
DAISY FLOR J. ROMAGUERA
Principal I
Date: October 2, 2015

INSTRUCTIONS

ed. In the case however of DepEd, DOH, DPWH, TESDA, SUCs, CHED, their ROs and lowest OUs shall
d transmittal to their Central Office (CO). The CO of these departments/agencies shall submit the consolidated department/agency report to the DBM - BMB concerned.

he current year GAA

ent Authorities received indicating the number, date and amount.

h-up plan shall be stated in the remarks.

MONTHLY REPORT OF DISBURSEMENTS

For the month of September 30, 2015
FAR No. 4

TRUST LIABILITIES

GRAND TOTAL

PS

MOOE

CO

TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

19

20

21

22=(19+20+21)

23

24

25

26

27=(23+24+25+26)

1,231,000.00
1,095,836.28
-

103,000.00
32,480.36
-

91,514.37
1,187,350.65
1,187,350.65

32,480.36
32,480.36

1,334,000.00
1,128,316.64
91,514.37
1,219,831.01
1,219,831.01

Remarks

28

s shall
the consolidated department/agency report to the DBM - BMB concerned.

FAR NO.4

MONTHLY REPORT OF DISBURSEMENTS

For the month of September 30, 2015
In Pesos
Department
Agency/Operating Unit
Region/Province/City
Fund

: EDUCATION
: PINAN NATIONAL HIGH SCHOOL
: Region IX/ Zamboanga del Norte
: __101_________________

CURRENT YEAR BUDGET

PARTICULARS

1
Notice of Cash Allocation( NCA)
MDS Checks Issued
Advice to Debit Account
Working Fund (NCA Issued To BTr)
Tax Remittance Advices Issued( TRA)
Cash Disbursement Ceiling ( CDC)
Non-Cash Availment Authority(NCAA)
Others (CDT,BTr Docs Stamp, etc.)
TOTAL
GRAND TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

6=(2+3+4+5)

1,095,836.28

1,231,000.00

103,000.00
32,480.36

91,514.37

0.00

1,187,350.65
1,187,350.65

32,480.36
32,480.36

PS

MOOE

7.00

1,334,000.00
1,128,316.64
91,514.37
1,219,831.01
1,219,831.01

PRIOR YEAR'S BUDGET

Prior Year's Accounts Payable
Fin. Exp

SUMMARY:
Previous Report
Total Disbursement Authorities Received
NCA

12,608,044.22
11,915,414.00

This month
1,425,514.37
1,334,000.00

As of Date
14,033,558.59
13,249,414.00

Previous Report
Total Disbursements Program

12,608,044.22

Less: * Actual
Disbursements
Working Fund
TRA
CDC
NCAA
Others (CDT, BTr Docs Stamp, etc.)
Less: Notice of Transfer Allocations (NTA)* iss

692,630.22
0

91,514.37
-

784,144.59
-

(Over)/Under spending

10,383,145.26
2,224,898.96

Total Disbursements Authorities Available

Less: Lapsed NCA
Disbursements *
Balance of Disbursements Authorities as of to

12,608,044.22
1,715,816.17
10,383,145.26
509,082.79

1,425,514.37
205,683.36
1,219,831.01
-

14,033,558.59
2,430,582.32
11,602,976.27
-

Notes: The use of NTA is discouraged

* Amounts should tally
Certified Correct:
JEMIMA D. GARAY
Senior Bookkeeper
Date: October 2, 2015

1. The Monthly Report of Disbursements (MRD) shall be:

a.) Prepared indicating all authorized disbursements of the agency/OU by type and by allotment class, showing the totals by disbursement authority issued.
b.) Certified Correct by the Chief Accountant/Head of Accounting Unit and approved by Head of Agency/Authorized Representative.
c.) Submitted to the Department of Budget and Management (DBM) and COA - Government Accountancy Sector (GAS).
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 o
submit their reports directly to the DBM RO concerned. It is understood that the lowest operating unit shall likewise submit the reports to their next higher level unit for consolidation and transmittal to their Cen
d.) Due for submission to DBM and COA on or before the 30th day of the following month covered by the report.
2.
Columns 1 to 28 shall reflect the following information:
Column 1 - type of disbursement authorities used during the month covered by the report.
- Disbursements against the Notice of Cash Allocations/Notice of Transfer of Allocations made through MDS Checks or Advices to Debit Account;
- Working Fund for NCA's issued to the Bureau of the Treasury (BTr);
- 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; and
- Others for Custom Duties and Taxes, BTr Documentary Stamp Tax, etc.
Columns 2 to 6 - total disbursements made for obligations/expenditures incurred and charged against the current year budget i.e., allotments received during the year chargeable against the current year GAA
Column 3 - total disbursements made 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).
Columns 7 to 17 - total disbursements made for prior years' budget
Column 18 - sub-total of Columns 6 & 17 i.e., all disbursements for regular operating requirements.
Columns 19 to 22 - total disbursements made for trust liabilities covered by E.O. 338 / DOF-DBM Joint Circular No. 1-97.
Columns 23-27 - grand total, i.e., Columns 6, 17 & 22 for all types of disbursements by allotment class during the month covered by the report.
Column 28 - any additional information relevant to this report.
3.
Summary of Total Disbursement Authority received and actual disbursements shall be indicated. List of disbursements authorities shall be presented on a separate sheet by Disbursement Authorities received in
4.
Likewise, the over or under spending shall be determined by deducting the actual disbursements from the disbursements program. The reasons for over or under spending and the catch-up plan shall be stated

PRIOR YEAR'S BUDGET

unts Payable
CO

10

Current Year's Accounts Payable

Total
Sub-Total
Sub-Total
16=(12+13+14+15
)

11=(7+8+9+10)

This month

Sub-Total

17=(11+16)

18=(6+17)

0
0

As of Date

1,425,514.37

14,033,558.59

1,219,831.01
205,683.36

11,602,976.27
2,430,582.32

1,334,000.00
1,128,316.64
91,514.37
1,219,831.01
1,219,831.01

Approved By:
DAISY FLOR J. ROMAGUERA
Principal I
Date: October 2, 2015

INSTRUCTIONS

ed. In the case however of DepEd, DOH, DPWH, TESDA, SUCs, CHED, their ROs and lowest OUs shall
d transmittal to their Central Office (CO). The CO of these departments/agencies shall submit the consolidated department/agency report to the DBM - BMB concerned.

he current year GAA

ent Authorities received indicating the number, date and amount.

h-up plan shall be stated in the remarks.

MONTHLY REPORT OF DISBURSEMENTS

For the month of September 30, 2015
FAR No. 4

TRUST LIABILITIES

GRAND TOTAL

PS

MOOE

CO

TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

19

20

21

22=(19+20+21)

23

24

25

26

27=(23+24+25+26)

1,231,000.00
1,095,836.28
-

103,000.00
32,480.36
-

91,514.37
1,187,350.65
1,187,350.65

32,480.36
32,480.36

1,334,000.00
1,128,316.64
91,514.37
1,219,831.01
1,219,831.01

Remarks

28

s shall
the consolidated department/agency report to the DBM - BMB concerned.

FAR NO.4

MONTHLY REPORT OF DISBURSEMENTS

As of September 30, 2015
In Pesos
Department
Agency/Operating Unit
Region/Province/City
Fund

: EDUCATION
: PINAN NATIONAL HIGH SCHOOL
: Region IX/ Zamboanga del Norte
: __101_________________

CURRENT YEAR BUDGET

PARTICULARS

1
Notice of Cash Allocation( NCA)
MDS Checks Issued
Advice to Debit Account
Working Fund (NCA Issued To BTr)
Tax Remittance Advices Issued( TRA)
Cash Disbursement Ceiling ( CDC)
Non-Cash Availment Authority(NCAA)
Others (CDT,BTr Docs Stamp, etc.)
TOTAL
GRAND TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

6=(2+3+4+5)

10,112,985.32

12,322,414.00

927,000.00
705,846.36

91,514.37

0.00

10,204,499.69
10,204,499.69

705,846.36
705,846.36

PS

MOOE

7.00

13,249,414.00
10,818,831.68
91,514.37
10,910,346.05
10,910,346.05

PRIOR YEAR'S BUDG

Prior Year's Accounts Payable
Fin. Exp

SUMMARY:
Previous Report
Total Disbursement Authorities Received
NCA

12,608,044.22
11,915,414.00

This month
1,425,514.37
1,334,000.00

As of Date
14,033,558.59
13,249,414.00

Previous Report
Total Disbursements Program

12,608,044.22

Less: * Actual
Disbursements
Working Fund
TRA
CDC
NCAA
Others (CDT, BTr Docs Stamp, etc.)
Less: Notice of Transfer Allocations (NTA)* iss

692,630.22
0

91,514.37
-

10,383,145.26
784,144.59

(Over)/Under spending

2,224,898.96

Total Disbursements Authorities Available

Less: Lapsed NCA
Disbursements *
Balance of Disbursements Authorities as of to

12,608,044.22
2,224,898.96
10,383,145.26
-

1,425,514.37
205,683.36
1,219,831.01
-

14,033,558.59
2,430,582.32
11,602,976.27
-

Notes: The use of NTA is discouraged

* Amounts should tally
Certified Correct:
JEMIMA D. GARAY
Senior Bookkeeper
Date: October 2, 2015

1. The Monthly Report of Disbursements (MRD) shall be:

a.) Prepared indicating all authorized disbursements of the agency/OU by type and by allotment class, showing the totals by disbursement authority issued.
b.) Certified Correct by the Chief Accountant/Head of Accounting Unit and approved by Head of Agency/Authorized Representative.
c.) Submitted to the Department of Budget and Management (DBM) and COA - Government Accountancy Sector (GAS).
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 o
submit their reports directly to the DBM RO concerned. It is understood that the lowest operating unit shall likewise submit the reports to their next higher level unit for consolidation and transmittal to their Cen
d.) Due for submission to DBM and COA on or before the 30th day of the following month covered by the report.
2.
Columns 1 to 28 shall reflect the following information:
Column 1 - type of disbursement authorities used during the month covered by the report.
- Disbursements against the Notice of Cash Allocations/Notice of Transfer of Allocations made through MDS Checks or Advices to Debit Account;
- Working Fund for NCA's issued to the Bureau of the Treasury (BTr);
- 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; and
- Others for Custom Duties and Taxes, BTr Documentary Stamp Tax, etc.
Columns 2 to 6 - total disbursements made for obligations/expenditures incurred and charged against the current year budget i.e., allotments received during the year chargeable against the current year GAA
Column 3 - total disbursements made 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).
Columns 7 to 17 - total disbursements made for prior years' budget
Column 18 - sub-total of Columns 6 & 17 i.e., all disbursements for regular operating requirements.
Columns 19 to 22 - total disbursements made for trust liabilities covered by E.O. 338 / DOF-DBM Joint Circular No. 1-97.
Columns 23-27 - grand total, i.e., Columns 6, 17 & 22 for all types of disbursements by allotment class during the month covered by the report.
Column 28 - any additional information relevant to this report.
3.
Summary of Total Disbursement Authority received and actual disbursements shall be indicated. List of disbursements authorities shall be presented on a separate sheet by Disbursement Authorities received in
4.
Likewise, the over or under spending shall be determined by deducting the actual disbursements from the disbursements program. The reasons for over or under spending and the catch-up plan shall be stated

PRIOR YEAR'S BUDGET

ounts Payable
CO

10

Current Year's Accounts Payable

Total
Sub-Total
Sub-Total
16=(12+13+14+15
)

11=(7+8+9+10)

This month

17=(11+16)

18=(6+17)

0
0

As of Date

1,425,514.37

14,033,558.59

1,219,831.01

11,602,976.27
2,430,582.32

205,683.36

Sub-Total

13,249,414.00
10,818,831.68
91,514.37
10,910,346.05
10,910,346.05

Approved By:
DAISY FLOR J. ROMAGUERA
Principal I
Date: October 2, 2015

INSTRUCTIONS

d. In the case however of DepEd, DOH, DPWH, TESDA, SUCs, CHED, their ROs and lowest OUs shall
transmittal to their Central Office (CO). The CO of these departments/agencies shall submit the consolidated department/agency report to the DBM - BMB concerned.

e current year GAA

t Authorities received indicating the number, date and amount.

-up plan shall be stated in the remarks.

MONTHLY REPORT OF DISBURSEMENTS

As of September 30, 2015
FAR No. 4

TRUST LIABILITIES

GRAND TOTAL

PS

MOOE

CO

TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

19

20

21

22=(19+20+21)

23

24

25

26

27=(23+24+25+26)

12,322,414.00
10,112,985.32
-

927,000.00
705,846.36
-

91,514.37
10,204,499.69
10,204,499.69

705,846.36
705,846.36

13,249,414.00
10,818,831.68
91,514.37
10,910,346.05
10,910,346.05

Remarks

28

hall
consolidated department/agency report to the DBM - BMB concerned.

FAR NO.4

MONTHLY REPORT OF DISBURSEMENTS

For the month of October 31, 2015
In Pesos
Department
Agency/Operating Unit
Region/Province/City
Fund

: EDUCATION
: PINAN NATIONAL HIGH SCHOOL
: Region IX/ Zamboanga del Norte
: __101_________________

CURRENT YEAR BUDGET

PARTICULARS

1
Notice of Cash Allocation( NCA)
MDS Checks Issued
Advice to Debit Account
Working Fund (NCA Issued To BTr)
Tax Remittance Advices Issued( TRA)
Cash Disbursement Ceiling ( CDC)
Non-Cash Availment Authority(NCAA)
Others (CDT,BTr Docs Stamp, etc.)
TOTAL
GRAND TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

6=(2+3+4+5)

1,659,301.68

1,781,000.00

103,000.00
100,250.72

88,294.20

2,745.91

1,747,595.88
1,747,595.88

102,996.63
102,996.63

PS

MOOE

7.00

1,884,000.00
1,759,552.40
91,040.11
1,850,592.51
1,850,592.51

PRIOR YEAR'S BUDGE

Prior Year's Accounts Payable
Fin. Exp

SUMMARY:
Previous Report
Total Disbursement Authorities Received
NCA

14,033,558.59
13,249,414.00

This month
1,975,040.11
1,884,000.00

As of Date
16,008,598.70
15,133,414.00

Previous Report
Total Disbursements Program

14,033,558.59

Less: * Actual
Disbursements
Working Fund
TRA
CDC
NCAA
Others (CDT, BTr Docs Stamp, etc.)
Less: Notice of Transfer Allocations (NTA)* iss

784,144.59
0

91,040.11
-

875,184.70
-

(Over)/Under spending

14,033,558.59
-

Total Disbursements Authorities Available

Less: Lapsed NCA
Disbursements *
Balance of Disbursements Authorities as of to

14,033,558.59
2,430,582.32
11,602,976.27
-

1,975,040.11
1,850,592.51
124,447.60

16,008,598.70
2,430,582.32
13,453,568.78
124,447.60

Notes: The use of NTA is discouraged

* Amounts should tally
Certified Correct:
JEMIMA D. GARAY
Senior Bookkeeper
Date: November 2, 2015

1. The Monthly Report of Disbursements (MRD) shall be:

a.) Prepared indicating all authorized disbursements of the agency/OU by type and by allotment class, showing the totals by disbursement authority issued.
b.) Certified Correct by the Chief Accountant/Head of Accounting Unit and approved by Head of Agency/Authorized Representative.
c.) Submitted to the Department of Budget and Management (DBM) and COA - Government Accountancy Sector (GAS).
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 o
submit their reports directly to the DBM RO concerned. It is understood that the lowest operating unit shall likewise submit the reports to their next higher level unit for consolidation and transmittal to their Cen
d.) Due for submission to DBM and COA on or before the 30th day of the following month covered by the report.
2.
Columns 1 to 28 shall reflect the following information:
Column 1 - type of disbursement authorities used during the month covered by the report.
- Disbursements against the Notice of Cash Allocations/Notice of Transfer of Allocations made through MDS Checks or Advices to Debit Account;
- Working Fund for NCA's issued to the Bureau of the Treasury (BTr);
- 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; and
- Others for Custom Duties and Taxes, BTr Documentary Stamp Tax, etc.
Columns 2 to 6 - total disbursements made for obligations/expenditures incurred and charged against the current year budget i.e., allotments received during the year chargeable against the current year GAA
Column 3 - total disbursements made 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).
Columns 7 to 17 - total disbursements made for prior years' budget
Column 18 - sub-total of Columns 6 & 17 i.e., all disbursements for regular operating requirements.
Columns 19 to 22 - total disbursements made for trust liabilities covered by E.O. 338 / DOF-DBM Joint Circular No. 1-97.
Columns 23-27 - grand total, i.e., Columns 6, 17 & 22 for all types of disbursements by allotment class during the month covered by the report.
Column 28 - any additional information relevant to this report.
3.
Summary of Total Disbursement Authority received and actual disbursements shall be indicated. List of disbursements authorities shall be presented on a separate sheet by Disbursement Authorities received in
4.
Likewise, the over or under spending shall be determined by deducting the actual disbursements from the disbursements program. The reasons for over or under spending and the catch-up plan shall be stated

PRIOR YEAR'S BUDGET

unts Payable
CO

10

Current Year's Accounts Payable

Total
Sub-Total
Sub-Total
16=(12+13+14+15
)

11=(7+8+9+10)

This month

Sub-Total

17=(11+16)

18=(6+17)

0
0

As of Date

1,975,040.11

16,008,598.70

1,850,592.51
124,447.60

15,884,151.10
124,447.60

1,884,000.00
1,759,552.40
91,040.11
1,850,592.51
1,850,592.51

Approved By:
DAISY FLOR J. ROMAGUERA
Principal I
Date: November 2, 2015

INSTRUCTIONS

ed. In the case however of DepEd, DOH, DPWH, TESDA, SUCs, CHED, their ROs and lowest OUs shall
d transmittal to their Central Office (CO). The CO of these departments/agencies shall submit the consolidated department/agency report to the DBM - BMB concerned.

he current year GAA

ent Authorities received indicating the number, date and amount.

h-up plan shall be stated in the remarks.

MONTHLY REPORT OF DISBURSEMENTS

For the month of October 31, 2015
FAR No. 4

TRUST LIABILITIES

GRAND TOTAL

PS

MOOE

CO

TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

19

20

21

22=(19+20+21)

23

24

25

26

27=(23+24+25+26)

1,781,000.00
1,659,301.68
-

103,000.00
100,250.72
-

88,294.20
1,747,595.88
1,747,595.88

2,745.91
102,996.63
102,996.63

1,884,000.00
1,759,552.40
91,040.11
1,850,592.51
1,850,592.51

Remarks

28

shall
e consolidated department/agency report to the DBM - BMB concerned.

FAR NO.4

MONTHLY REPORT OF DISBURSEMENTS

For the month of November 30, 2015
In Pesos
Department
Agency/Operating Unit
Region/Province/City
Fund

: EDUCATION
: PINAN NATIONAL HIGH SCHOOL
: Region IX/ Zamboanga del Norte
: __101_________________

CURRENT YEAR BUDGET

PARTICULARS

1
Notice of Cash Allocation( NCA)
MDS Checks Issued
Advice to Debit Account
Working Fund (NCA Issued To BTr)
Tax Remittance Advices Issued( TRA)
Cash Disbursement Ceiling ( CDC)
Non-Cash Availment Authority(NCAA)
Others (CDT,BTr Docs Stamp, etc.)
TOTAL
GRAND TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

6=(2+3+4+5)

1,536,224.83

1,893,000.00

103,000.00
99,192.29

85,859.65

3,290.88

1,622,084.48
1,622,084.48

102,483.17
102,483.17

PS

MOOE

7.00

1,996,000.00
1,635,417.12
89,150.53
1,724,567.65
1,724,567.65

PRIOR YEAR'S BUDGE

Prior Year's Accounts Payable
Fin. Exp

SUMMARY:
Previous Report
Total Disbursement Authorities Received
NCA

16,008,598.70
15,133,414.00

This month
2,085,150.53
1,996,000.00

As of Date
18,093,749.23
17,129,414.00

Previous Report
Total Disbursements Program

16,008,598.70

Less: * Actual
Disbursements
Working Fund
TRA
CDC
NCAA
Others (CDT, BTr Docs Stamp, etc.)
Less: Notice of Transfer Allocations (NTA)* iss

875,184.70
0

89,150.53
-

964,335.23
-

(Over)/Under spending

15,884,151.10
124,447.60

Total Disbursements Authorities Available

Less: Lapsed NCA
Disbursements *
Balance of Disbursements Authorities as of to

16,008,598.70
2,430,582.32
13,453,568.78
124,447.60

2,085,150.53
1,724,567.65
360,582.88

18,093,749.23
2,430,582.32
15,178,136.43
485,030.48

Notes: The use of NTA is discouraged

* Amounts should tally
Certified Correct:
JEMIMA D. GARAY
Senior Bookkeeper
Date: December 2, 2015

1. The Monthly Report of Disbursements (MRD) shall be:

a.) Prepared indicating all authorized disbursements of the agency/OU by type and by allotment class, showing the totals by disbursement authority issued.
b.) Certified Correct by the Chief Accountant/Head of Accounting Unit and approved by Head of Agency/Authorized Representative.
c.) Submitted to the Department of Budget and Management (DBM) and COA - Government Accountancy Sector (GAS).
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 o
submit their reports directly to the DBM RO concerned. It is understood that the lowest operating unit shall likewise submit the reports to their next higher level unit for consolidation and transmittal to their Cen
d.) Due for submission to DBM and COA on or before the 30th day of the following month covered by the report.
2.
Columns 1 to 28 shall reflect the following information:
Column 1 - type of disbursement authorities used during the month covered by the report.
- Disbursements against the Notice of Cash Allocations/Notice of Transfer of Allocations made through MDS Checks or Advices to Debit Account;
- Working Fund for NCA's issued to the Bureau of the Treasury (BTr);
- 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; and
- Others for Custom Duties and Taxes, BTr Documentary Stamp Tax, etc.
Columns 2 to 6 - total disbursements made for obligations/expenditures incurred and charged against the current year budget i.e., allotments received during the year chargeable against the current year GAA
Column 3 - total disbursements made 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).
Columns 7 to 17 - total disbursements made for prior years' budget
Column 18 - sub-total of Columns 6 & 17 i.e., all disbursements for regular operating requirements.
Columns 19 to 22 - total disbursements made for trust liabilities covered by E.O. 338 / DOF-DBM Joint Circular No. 1-97.
Columns 23-27 - grand total, i.e., Columns 6, 17 & 22 for all types of disbursements by allotment class during the month covered by the report.
Column 28 - any additional information relevant to this report.
3.
Summary of Total Disbursement Authority received and actual disbursements shall be indicated. List of disbursements authorities shall be presented on a separate sheet by Disbursement Authorities received in
4.
Likewise, the over or under spending shall be determined by deducting the actual disbursements from the disbursements program. The reasons for over or under spending and the catch-up plan shall be stated

PRIOR YEAR'S BUDGET

unts Payable
CO

10

Current Year's Accounts Payable

Total
Sub-Total
Sub-Total
16=(12+13+14+15
)

11=(7+8+9+10)

This month

Sub-Total

17=(11+16)

18=(6+17)

0
0

As of Date

2,085,150.53

18,093,749.23

1,724,567.65
360,582.88

17,608,718.75
485,030.48

1,996,000.00
1,635,417.12
89,150.53
1,724,567.65
1,724,567.65

Approved By:
DAISY FLOR J. ROMAGUERA
Principal I
Date: December 2, 2015

INSTRUCTIONS

ed. In the case however of DepEd, DOH, DPWH, TESDA, SUCs, CHED, their ROs and lowest OUs shall
d transmittal to their Central Office (CO). The CO of these departments/agencies shall submit the consolidated department/agency report to the DBM - BMB concerned.

he current year GAA

ent Authorities received indicating the number, date and amount.

h-up plan shall be stated in the remarks.

MONTHLY REPORT OF DISBURSEMENTS

For the month of November 30, 2015
FAR No. 4

TRUST LIABILITIES

GRAND TOTAL

PS

MOOE

CO

TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

19

20

21

22=(19+20+21)

23

24

25

26

27=(23+24+25+26)

1,893,000.00
1,536,224.83
-

103,000.00
99,192.29
-

85,859.65
1,622,084.48
1,622,084.48

3,290.88
102,483.17
102,483.17

1,996,000.00
1,635,417.12
89,150.53
1,724,567.65
1,724,567.65

Remarks

28

shall
e consolidated department/agency report to the DBM - BMB concerned.

FAR NO.4

MONTHLY REPORT OF DISBURSEMENTS

For the month of December 30, 2015
In Pesos
Department
Agency/Operating Unit
Region/Province/City
Fund

: EDUCATION
: PINAN NATIONAL HIGH SCHOOL
: Region IX/ Zamboanga del Norte
: __101_________________

CURRENT YEAR BUDGET

PARTICULARS

1
Notice of Cash Allocation( NCA)
MDS Checks Issued
Advice to Debit Account
Working Fund (NCA Issued To BTr)
Tax Remittance Advices Issued( TRA)
Cash Disbursement Ceiling ( CDC)
Non-Cash Availment Authority(NCAA)
Others (CDT,BTr Docs Stamp, etc.)
TOTAL
GRAND TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

6=(2+3+4+5)

1,083,723.00

1,093,657.41

97,000.00
33,523.92

92,577.19

1,186,234.60
1,186,234.60

33,523.92
33,523.92

1,180,723.00
1,127,181.33
92,577.19
1,219,758.52
1,219,758.52

PS

MOOE

7.00

PRIOR YEAR'S BUDGE

Prior Year's Accounts Payable
Fin. Exp

200,000.00

SUMMARY:
Previous Report
Total Disbursement Authorities Received
NCA

18,093,749.23
17,129,414.00

This month
1,473,300.19
1,380,723.00

As of Date
19,569,961.30
18,510,137.00

Previous Report
Total Disbursements Program

18,096,661.11

Less: * Actual
Disbursements
Working Fund
TRA
CDC
NCAA
Others (CDT, BTr Docs Stamp, etc.)
Less: Notice of Transfer Allocations (NTA)* iss

967,247.11
0

92,577.19
-

1,059,824.30
-

(Over)/Under spending

15,181,048.31
485,030.48

Total Disbursements Authorities Available

Less: Lapsed NCA
Disbursements *
Balance of Disbursements Authorities as of to

18,096,661.11
2,915,612.80
15,181,048.31
-

1,473,300.19
253,541.67
1,219,758.52
-

19,569,961.30
3,169,154.47
16,400,806.83
-

Notes: The use of NTA is discouraged

* Amounts should tally
Certified Correct:
JEMIMA D. GARAY
Senior Bookkeeper
Date: January 4, 2016

1. The Monthly Report of Disbursements (MRD) shall be:

a.) Prepared indicating all authorized disbursements of the agency/OU by type and by allotment class, showing the totals by disbursement authority issued.
b.) Certified Correct by the Chief Accountant/Head of Accounting Unit and approved by Head of Agency/Authorized Representative.
c.) Submitted to the Department of Budget and Management (DBM) and COA - Government Accountancy Sector (GAS).
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 o
submit their reports directly to the DBM RO concerned. It is understood that the lowest operating unit shall likewise submit the reports to their next higher level unit for consolidation and transmittal to their Cen
d.) Due for submission to DBM and COA on or before the 30th day of the following month covered by the report.
2.
Columns 1 to 28 shall reflect the following information:
Column 1 - type of disbursement authorities used during the month covered by the report.
- Disbursements against the Notice of Cash Allocations/Notice of Transfer of Allocations made through MDS Checks or Advices to Debit Account;
- Working Fund for NCA's issued to the Bureau of the Treasury (BTr);
- 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; and
- Others for Custom Duties and Taxes, BTr Documentary Stamp Tax, etc.
Columns 2 to 6 - total disbursements made for obligations/expenditures incurred and charged against the current year budget i.e., allotments received during the year chargeable against the current year GAA
Column 3 - total disbursements made 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).
Columns 7 to 17 - total disbursements made for prior years' budget
Column 18 - sub-total of Columns 6 & 17 i.e., all disbursements for regular operating requirements.
Columns 19 to 22 - total disbursements made for trust liabilities covered by E.O. 338 / DOF-DBM Joint Circular No. 1-97.
Columns 23-27 - grand total, i.e., Columns 6, 17 & 22 for all types of disbursements by allotment class during the month covered by the report.
Column 28 - any additional information relevant to this report.
3.
Summary of Total Disbursement Authority received and actual disbursements shall be indicated. List of disbursements authorities shall be presented on a separate sheet by Disbursement Authorities received in
4.
Likewise, the over or under spending shall be determined by deducting the actual disbursements from the disbursements program. The reasons for over or under spending and the catch-up plan shall be stated

PRIOR YEAR'S BUDGET

unts Payable
CO

10

Current Year's Accounts Payable

Total
Sub-Total
Sub-Total
16=(12+13+14+15
)

11=(7+8+9+10)
200,000.00

This month

Sub-Total

17=(11+16)

18=(6+17)

200,000

0
0

As of Date

1,473,300.19

19,569,961.30

1,219,758.52
253,541.67

16,400,806.83
3,169,154.47

1,380,723.00
1,127,181.33
92,577.19
1,219,758.52
1,219,758.52

Approved By:
DAISY FLOR J. ROMAGUERA
Principal I
Date: January 4, 2016

INSTRUCTIONS

ed. In the case however of DepEd, DOH, DPWH, TESDA, SUCs, CHED, their ROs and lowest OUs shall
d transmittal to their Central Office (CO). The CO of these departments/agencies shall submit the consolidated department/agency report to the DBM - BMB concerned.

he current year GAA

ent Authorities received indicating the number, date and amount.

h-up plan shall be stated in the remarks.

MONTHLY REPORT OF DISBURSEMENTS

For the month of December 30, 2015
FAR No. 4

TRUST LIABILITIES

GRAND TOTAL

PS

MOOE

CO

TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

19

20

21

22=(19+20+21)

23

24

25

26

27=(23+24+25+26)

1,283,723.00
1,093,657.41
-

97,000.00
33,523.92
-

92,577.19
1,186,234.60
1,186,234.60

33,523.92
33,523.92

1,380,723.00
1,127,181.33
92,577.19
1,219,758.52
1,219,758.52

Remarks

28

shall
e consolidated department/agency report to the DBM - BMB concerned.

FAR NO.4

MONTHLY REPORT OF DISBURSEMENTS

As of December 31, 2015
In Pesos
Department
Agency/Operating Unit
Region/Province/City
Fund

: EDUCATION
: PINAN NATIONAL HIGH SCHOOL
: Region IX/ Zamboanga del Norte
: __101_________________

CURRENT YEAR BUDGET

PARTICULARS

1
Notice of Cash Allocation( NCA)
MDS Checks Issued
Advice to Debit Account
Working Fund (NCA Issued To BTr)
Tax Remittance Advices Issued( TRA)
Cash Disbursement Ceiling ( CDC)
Non-Cash Availment Authority(NCAA)
Others (CDT,BTr Docs Stamp, etc.)
TOTAL
GRAND TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

6=(2+3+4+5)

14,402,169.24

17,080,137.00

1,230,000.00
938,813.29

1,042,637.59

17,186.71

15,444,806.83
15,444,806.83

956,000.00
956,000.00

18,310,137.00
15,340,982.53
1,059,824.30
16,400,806.83
16,400,806.83

PS

MOOE

7.00

PRIOR YEAR'S BUD

Prior Year's Accounts Payable
Fin. Exp

200,000.00

SUMMARY:
Previous Report
Total Disbursement Authorities Received
NCA

18,096,661.11
17,129,414.00

This month
1,473,300.19
1,380,723.00

As of Date
19,569,961.30
18,510,137.00

Previous Report
Total Disbursements Program

18,096,661.11

Less: * Actual
Disbursements
Working Fund
TRA
CDC
NCAA
Others (CDT, BTr Docs Stamp, etc.)
Less: Notice of Transfer Allocations (NTA)* iss

967,247.11
0

92,577.19
-

1,059,824.30
-

(Over)/Under spending

15,181,048.31
485,030.48

Total Disbursements Authorities Available

Less: Lapsed NCA
Disbursements *
Balance of Disbursements Authorities as of to

18,096,661.11
2,915,612.80
15,181,048.31
-

1,473,300.19
253,541.67
1,219,758.52
-

19,569,961.30
3,169,154.47
16,400,806.83
-

Notes: The use of NTA is discouraged

* Amounts should tally
Certified Correct:
JEMIMA D. GARAY
Senior Bookkeeper
Date: January 4, 2016

1. The Monthly Report of Disbursements (MRD) shall be:

a.) Prepared indicating all authorized disbursements of the agency/OU by type and by allotment class, showing the totals by disbursement authority issued.
b.) Certified Correct by the Chief Accountant/Head of Accounting Unit and approved by Head of Agency/Authorized Representative.
c.) Submitted to the Department of Budget and Management (DBM) and COA - Government Accountancy Sector (GAS).
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 o
submit their reports directly to the DBM RO concerned. It is understood that the lowest operating unit shall likewise submit the reports to their next higher level unit for consolidation and transmittal to their Cen
d.) Due for submission to DBM and COA on or before the 30th day of the following month covered by the report.
2.
Columns 1 to 28 shall reflect the following information:
Column 1 - type of disbursement authorities used during the month covered by the report.
- Disbursements against the Notice of Cash Allocations/Notice of Transfer of Allocations made through MDS Checks or Advices to Debit Account;
- Working Fund for NCA's issued to the Bureau of the Treasury (BTr);
- 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; and
- Others for Custom Duties and Taxes, BTr Documentary Stamp Tax, etc.
Columns 2 to 6 - total disbursements made for obligations/expenditures incurred and charged against the current year budget i.e., allotments received during the year chargeable against the current year GAA
Column 3 - total disbursements made 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).
Columns 7 to 17 - total disbursements made for prior years' budget
Column 18 - sub-total of Columns 6 & 17 i.e., all disbursements for regular operating requirements.
Columns 19 to 22 - total disbursements made for trust liabilities covered by E.O. 338 / DOF-DBM Joint Circular No. 1-97.
Columns 23-27 - grand total, i.e., Columns 6, 17 & 22 for all types of disbursements by allotment class during the month covered by the report.
Column 28 - any additional information relevant to this report.
3.
Summary of Total Disbursement Authority received and actual disbursements shall be indicated. List of disbursements authorities shall be presented on a separate sheet by Disbursement Authorities received in
4.
Likewise, the over or under spending shall be determined by deducting the actual disbursements from the disbursements program. The reasons for over or under spending and the catch-up plan shall be stated

PRIOR YEAR'S BUDGET

ounts Payable
CO

10

Current Year's Accounts Payable

Total
Sub-Total
Sub-Total
16=(12+13+14+15
)

11=(7+8+9+10)
200,000.00

This month

Sub-Total

17=(11+16)

18=(6+17)

200,000.00

0
0

As of Date

1,473,300.19

19,569,961.30

1,219,758.52
253,541.67

16,400,806.83
3,169,154.47

18,510,137.00
15,340,982.53
1,059,824.30
16,400,806.83
16,400,806.83

17,280,137.00

Approved By:
DAISY FLOR J. ROMAGUERA
Principal I
Date: January 4, 2016

INSTRUCTIONS

d. In the case however of DepEd, DOH, DPWH, TESDA, SUCs, CHED, their ROs and lowest OUs shall
transmittal to their Central Office (CO). The CO of these departments/agencies shall submit the consolidated department/agency report to the DBM - BMB concerned.

current year GAA

t Authorities received indicating the number, date and amount.

up plan shall be stated in the remarks.

MONTHLY REPORT OF DISBURSEMENTS

As of December 31, 2015

FAR No. 4

TRUST LIABILITIES

GRAND TOTAL

PS

MOOE

CO

TOTAL

PS

MOOE

Fin. Exp

CO

TOTAL

19

20

21

22=(19+20+21)

23

24

25

26

27=(23+24+25+26)

17,280,137.00
14,402,169.24
-

1,230,000.00
938,813.29
-

1,042,637.59
15,444,806.83
15,444,806.83

17,186.71
956,000.00
956,000.00

18,510,137.00
15,340,982.53
1,059,824.30
16,400,806.83
16,400,806.83

Remarks

28

ll
onsolidated department/agency report to the DBM - BMB concerned.

FAR NO.4

MONTHLY RE

For the

PINAN NATIONAL HIGH SCHOOL

Pinan, Zamboanga del Norte
CURRENT YEAR BUDGET

PARTICULARS
(1)

PS

MOOE

CO

PRIOR YEARS BUDGET

TOTAL

PS

MOOE

(2)

(3)

Notice of Cash Allocation

1,513,328.00

101,000.00

1,614,328.00

Report of Checks Issued

1,099,137.89

94,893.64

1,194,031.53

81,215.09

2,642.05

83,857.14

1,180,352.98

97,535.69

1,277,888.67

Advice to Debit Account

Tax Remittance Advices Issued
Cash Disbursement Ceiling
Cash Availment Authority

TOTAL

Certified Correct:
CECILIA S. OCHOTORENA
Sr. Bookkeeper

MONTHLY REPORT OF DISBURSEMENTS

For the Month of APRIL , 2014

PRIOR YEARS BUDGET

CO

PRIOR YEAR'S OBLIGATIONS

TOTAL

PS

(3)

MOOE

CO

TRUST LIABILITIES

TOTAL

PS

(4)

MOOE

CO

TOTAL

(5)

Others
(6)

PS

(7)

1,513,328.00

1,099,137.89
81,215.09

1,180,352.98

Approved by:
LORNA V. SARMION
0IC, Office of the Principal

TOTAL
MOOE

CO

TOTAL

REMARKS

(7)
101,000.00

1,614,328.00

94,893.64

1,194,031.53

2,642.05

83,857.14
-

97,535.69

ORNA V. SARMION
IC, Office of the Principal

#REF!

1,277,888.67

83,543.76

MONTHLY REPORT OF DISBURSEMENTS

For the Month of MARCH , 2014

PINAN NATIONAL HIGH SCHOOL

Pinan, Zamboanga del Norte
CURRENT YEAR BUDGET

PARTICULARS
(1)

PS

MOOE

CO

PRIOR YEARS BUDGET

TOTAL

PS

MOOE

(2)

Notice of Cash Allocation

1,290,000.00

Report of Checks Issued

Err:509

103,000.00

CO

PS

(3)

MOOE

CO

TRUST LIABILITIES

TOTAL

PS

(4)

1,393,000.00

MOOE

CO

TOTAL

(5)

(24,907.53)

Advice to Debit Account

PRIOR YEAR'S OBLIGATIONS

TOTAL

Others
(6)

24,907.53

PS

(7)
1,290,000.00

Err:509

Tax Remittance Advices Issued

#REF!

2,328.66

#REF!

Cash Disbursement Ceiling

Cash Availment Authority

TOTAL

Err:509

(22,578.87)

Certified Correct:
CECILIA S. OCHOTORENA
Sr. Bookkeeper

#REF!

#REF!

24,907.53

Err:509

Approved by:

LORNA V. SARMION
0IC, Office of the Principa

TOTAL
MOOE

CO

TOTAL

REMARKS

(7)
103,000.00
-

1,393,000.00
#VALUE!

2,328.66

#REF!
-

2,328.66

V. SARMION
ffice of the Principal

#REF!

#VALUE!

83,543.76

MONTHLY REPORT OF DISBURSEMENTS

For the Month of FEBRUARY , 2014

PINAN NATIONAL HIGH SCHOOL

Pinan, Zamboanga del Norte
CURRENT YEAR BUDGET

PARTICULARS
(1)

PS

MOOE

CO

PRIOR YEARS BUDGET

TOTAL

PS

MOOE

(2)

Notice of Cash Allocation

1,188,000.00

Report of Checks Issued

TOTAL

PS

MOOE

(3)

103,000.00

CO

PRIOR YEAR'S OBLIGATIONS

Advice to Debit Account

CO

TOTAL

PS

MOOE

(4)

1,291,000.00
-

TOTAL

TRUST LIABILITIES
CO

TOTAL

(5)

Others
(6)

PS

(7)
1,188,000.00

Tax Remittance Advices Issued

89,495.08

967.61

90,462.69

Cash Disbursement Ceiling

Cash Availment Authority

TOTAL

89,495.08

967.61

Certified Correct:
GLORIA D. CUBALAN
Budget Officer Desinate

90,462.69

MOOE

103,000.00

89,495.08

967.61

89,495.08

967.61

Approved by:
CIRILA A. MAGLANGIT
Principal III

CO

TOTAL

REMARKS

7)
-

1,291,000.00
-

90,462.69
-

90,462.69

90,462.68
0.01

SUMMARY REPORT OF DISBURSEMENTS

For the Quarter Ending March 31, CY 2014
Department
:
Agency/Operating Unit :
Region/Province/City
:
Fund
:
PARTICULARS
(1)
FIRST QUARTER
Notice of Cash Allocation
MDS Checks Issued
Advice to Debit Account
Tax Remittance Advices Issued
Cash Disbursement Ceiling
Non-Cash Availment Authority
TOTAL
SECOND QUARTER
Notice of Cash Allocation
MDS Checks Issued
Advice to Debit Account
Tax Remittance Advices Issued
Cash Disbursement Ceiling
Non-Cash Availment Authority
TOTAL
THIRD QUARTER
Notice of Cash Allocation
MDS Checks Issued
Advice to Debit Account
Tax Remittance Advices Issued
Cash Disbursement Ceiling
Non-Cash Availment Authority
TOTAL
FOURTH QUARTER
Notice of Cash Allocation
TOTAL
GRAND TOTAL

Education
Pinan National High School
Zambaonga del norte
101
PS

CURRENT YEAR BUDGET

MOOE
CO
(2)

3,666,000.00
#REF!

309,000.00
#REF!

#REF!

#REF!

#REF!

#REF!

TOTAL

PRIOR YEAR'S BUDGET

PS MOOE COTOTAL
( 3)

PS

PRIOR YEARS' OBLIGATIONS

MOOE
CO
TOTAL
(4)

3,975,000.00
#REF!
#REF!

#REF!

TRUST LIABILITIES
PSMOOECOTOTAL
Others
(5) =2+3+4
( 6 )
(7)
SUB-TOTAL

24,907.53

24,907.53

24,907.53

24,907.53

3,975,000.00

#REF!

#REF!

#REF!

24,907.53

Certified Correct:
CECILIA S. OCHOTORENA
Sr. Bookkeeper
Date: ___________________

24,907.53

Note:

1. Anx D TOTAL = Anx B Disbursement

2. Anx C (Prior years)

= Anx D Prior years

INSTRUCTIONS

1. The Summary Report of Disbursements shall:

a.) Reflect
all the
authorized
of the agency/OU
by type and
class,ashowing
the totals
by(RO
quarter.
reports
to the
Regional disbursements
Office (RO) for consolidation.
Subsequently,
theby
ROallotment
shall prepare
consolidated
report
and OUs under its coverag
the Central
(CO). In turn, theof
CO
shall prepare
overall
consolidated
(CO, ROs and all OUs).
b.) Prepared
by the Office
Chief Accountant/Head
Accounting
Unitan
and
approved
by Headreport
of
Agency/Authorized Representative.
c.) Submitted
the Government
Accountancy
Commission
on Audit
(copy
furnished
the their
AuditROs
Team
Leader)
Department
of Budget
(BMB) to
concerned.
In the case
howeverSector,
of DepEd,
DOH, DPWH,
TESDA,
SUCs
and CHED,
and
lowestand
OUsthe
shall
submit their
reports an
di
The CO of these departments/agencies shall also submit a consolidated department/agency report to the BMB concerned.
d.) Due for submission to COA-GAS and DBM within 30 days after the end of the quarter.
2.
Columns 1 to 9 shall reflect the following information:

Column 1 - type of disbursement authorities and corresponding disbursements made during the quarter covered by the report.
- Disbursements againts the Notice of Cash Allocations/Notice of Transfer of Allocations broken down into:
* MDS Checks issued for authorized disbursements charged against the current year and prior year's budget (agency regular req
* Advices to Debit Account for authorizations by the agencies/OUs to the MDS-Servicing Banks to directly credit payment to the e
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 po
- Non-Cash Availment Authority for cost of goods and services paid directly by lending institutions to creditors of the agency imple
Column 2 - total disbursements made for obligations/expenditures incurred and charged against the current year budget (i.e.,allotments received
current year GAA i.e., agency regular budget, RLIP and Special Purpose Funds e.g. TL/RG.
Column 3 - total disbursements made for obligations/expenditures incurred during the year but charged against prior year's budget (i.e. allotments
for obligation during current year as well as, allotment releases during the current year chargeable against prior year's GAA (i.e.,agency regular
Column 4 - total disbursements made for prior years' obligations/expenditures including obligations per List of Not Yet Due and Demandable Oblig
Column 5 - sub-total of Columns 2, 3 & 4 i.e., all disbursements for regular operating requirements.
Column 6 - total disbursements made for trust liabilities covered by E.O. 338 / DOF-DBM Joint Circular No. 1-97.
Column 7 - disbursements charged against other authorities such as Non-Cash Availment Authorities received by the agency/OU.
Column 8 - grand total, i.e., Columns 5, 6 & 7 for all types of disbursements by allotment class during the quarter covered by the report.
Column 9 - any additional information relevant to this report.

ANNEX D

GRAND TOTAL
MOOE
CO
(8)

PS

3,666,000.00
#REF!
#REF!

309,000.00
#REF!
#REF!

#REF!

#REF!

TOTAL

Remarks
(9)

3,975,000.00
#REF!
#REF!

#REF!

#REF!

#REF!

Approved:
LORNA V. SARMION
Officer In Charge
Date: __________________

#REF!

3,975,000.00
Err:509
1,040,693.34

#REF!

Us under its coverage) and submit the same to

rtment
of Budget
Management
(DBM).
bmit
their
reports and
directly
to the DBM
RO concerned.

(agency regular requirements, RLIP, Special Purpose

dit payment to the external creditors' accounts

he foreign service posts of DFA and DOLE;

of the agency implementing a foreign-assisted project.
allotments received during the year chargeable against the

get (i.e. allotments received in the previous year which are still valid
(i.e.,agency regular budget and SPFs).
Demandable Obligations as of the immediately preceding year.

eport.

SUMMARY of MONTHLY REPORT OF DISBURSEMENTS

For the period covered JANUARY 1 to June 30 , 20113

PINAN NATIONAL HIGH SCHOOL

Pinan, Zamboanga del Norte
CURRENT YEAR BUDGET

PARTICULARS
(1)

PS

MOOE

CO

PRIOR YEARS BUD

TOTAL

PS

MOOE CO TOTAL

(2)

PRIOR YEAR'S OBLIGATIONS

PS

MOOE

(3)

CO

TRUST LIABILITIES
TOTAL

PS

MOOE CO TOTALOthers

(4)

(5)

PS

(6)

Notice of Cash Allocation

Report of Checks Issued

Advice to Debit Account

Tax Remittance Advices Issued

Cash Disbursement Ceiling

Cash Availment Authority

TOTAL

Certified Correct:
GLORIA D. CUBALAN
Budget Officer Desinate

Approved by:
CIRILA A. MAGLANGIT
Principal II

TOTAL
MOOE

A. MAGLANGIT
incipal II

CO

TOTAL

REMARKS

(7)

(8)
-