Implementing the

GOVERNMENT ACCOUNTING MANUAL (GAM)

(For National Government Agencies)

GAM: Budget and Other Finance Personnel Session 2: Preparing the Budget Registries Slide 1 of 25
 Implementing the GAM:
the Budget Personnel Perspective

Introduction Session 2
of the Preparing
Course and Preparing the Budget
Overview of the Budget Reports
the GAM Registries

GAM: Budget and Other Finance Personnel Session 2: Preparing the Budget Registries Slide 2 of 25
 Given discussions, prescribed forms and
instructions, the participants will be able to
prepare the required budget registries in
accordance with the GAM.

GAM: Budget and Other Finance Personnel Session 2: Preparing the Budget Registries Slide 3 of 25
 Obligation Request and Status (ORS)
Notice of Obligation Request and Status
Adjustment (NORSA)
Forms Budget Utilization Request and Status (BURS)
Notice of Budget Utilization Request and Status
Adjusment (NBURSA)

Registries of Revenue and Other Receipts

(RROR)
Registry of Appropriations and Allotments
(RAPAL)
Registries Registries of Allotments, Obligations and
Disbursements (RAOD)
Registries of Budget, Utilization and
Disbursements (RBUD)

GAM: Budget and Other Finance Personnel Session 2: Preparing the Budget Registries Slide 4 of 25
GAM: Budget and Other Finance Personnel Session 2: Preparing the Budget Registries Slide 5 of 25
 the initial approved budget for the budget period
usually the General Appropriations Act (GAA).The
original budget may include residual appropriated
Original Budget amounts automatically carried over from prior years
by law such as prior year commitments or possible
future liabilities based on a current contractual
agreement.

expenditure authority derived from appropriation

Approved laws, government ordinances, and other decisions
Budget related to the anticipated revenue or receipts for the
budgetary period.

the original budget adjusted for all reserves, carry-

Final Budget
GAM: Budget and Other Finance Personnel
over amounts, transfers, allocations, supplemental
appropriations, and other authorized legislative or
similar authority changes applicable to the budget
period.
Session 2: Preparing the Budget Registries Slide 6 of 25
 authorization made by a legislative body to allocate
Appropriations funds for purposes specified by the legislative or
similar authority.

New General annual authorizations for incurring obligations during

Appropriations a specified budget year, as listed in the GAA.

the authorizations programmed annually or for some

Automatic other period prescribed by law, by virtue of
Appropriations outstanding legislation which does not require
periodic action by Congress..
GAM: Budget and Other Finance Personnel Session 2: Preparing the Budget Registries Slide 7 of 25
 additional appropriations authorized by law to
augment the original appropriations which proved to
Supplemental be insufficient for their intended purpose due to
Appropriations economic, political or social conditions supported by
a Certification of Availability of Funds (CAF) from
the BTr.

authorizations to support obligations for a specific

Continuing purpose or project, such as multi-year construction
Appropriations projects which require the incurrence of obligations
even beyond the budget year.

GAM: Budget and Other Finance Personnel Session 2: Preparing the Budget Registries Slide 8 of 25
GAM: Budget and Other Finance Personnel Session 2: Preparing the Budget Registries
9 Slide 9 of 25
 authorization issued by the DBM to NGAs to
incur obligations for specified amounts contained
Allotment in a legislative appropriation in the form of budget
release documents.

General
Appropriations authorization made by a legislative body to
Act Release allocate funds for purposes specified by the
Document legislative or similar authority.
(GAARD)

Special Allotment covers budgetary items under For Later Release

(FLR) in the entity submitted Budget Execution
Release Order Documents (BEDs) such as the Financial Plan
(GARO) (FP).

GAM: Budget and Other Finance Personnel Session 2: Preparing the Budget Registries Slide 10 of 25
 General Allotment a comprehensive authority issued to all national
government agencies, in general, to incur obligations
Release Order not exceeding an authorized amount during a
(GARO) specified period for the purpose indicated therein.

an act of a duly authorized official which binds the

Obligation government to the immediate or eventual payment of a
sum of money.

actual amounts spent or paid out of the budgeted

Disbursements amounts.

increases in economic benefits or service potential

Revenue
GAM: Budget and Other Finance Personnel
during the accounting period in the form of inflows or
increases of assets or decreases of liabilities that result
in increases in net assets/equity, other than those
relating to contributions from owners.
Session 2: Preparing the Budget Registries Slide 11 of 25
 Estimated Revenue per Approved Budget of the Agency
(ERABA)

These are estimated revenues which maybe classified into

four (4):
Accrue to Revenue Retained Revolving
the that accrue Income Funds
General to the
Fund for SAGFs
use of all
NGAs

GAM: Budget and Other Finance Personnel Session 2: Preparing the Budget Registries Slide 12 of 25
 Recording of Estimated Revenue

Receives copy of the Estimated

Revenue per Approved Budget of the
Budget Unit / Agency (ERABA). Records the same in
Staff Concerned the logbook and forwards the ERABA
and the supporting documents (SDs) to
the Budget Staff.

Records the estimated revenue/other

Budget Staff receipts in the appropriate column ofthe
RROR. Files the RROR and the copy of
ERABA for reference.

GAM: Budget and Other Finance Personnel Session 2: Preparing the Budget Registries Slide 13 of 25
 Exercise 2.1
Source Documents
Report of Checks Issued General Appropriations Act as Release
Documents
Debit Memo Supplemental Appropriation

Journal Entry Voucher Special Allotment Release Order

Report of Advice to Debit Account Issued General Allotment Release Order

Obligation Request and Status Budget Utilization Request and Status

Notice of Obligation Request and Status Notice of Budget Utilization Request and
Adjustments Status Adjustments

Approved Special Budget Estimated Revenue per Approved Budget of

the Agency
GAM: Budget and Other Finance Personnel Session 2: Preparing the Budget Registries Slide 14 of 25
 Suggested Solution
(Source Documents)
Registry of Registry of Registry of Allotments, Registry of Budget,
Revenue and Appropriations Obligations and Utilization and
Other Receipts and Allotments Disbursements Disbursements
(for the Allotment (for the Budget
GAARD, Column) Column)
SA, GAARD, SA, GAARD, SA,
ERABA SARO, SARO, GARO GAARD, SA, SARO,
GARO GARO, Approved
(for the Obligation Special Budget
Column)
(for the Utilization
ORS, NORSA
Column)
BURS, NBURSA
(for the
Disbursement (for the Disbursement
Column) Column)
RCI, RADAI, JEV RCI, RADAI, JEV
GAM: Budget and Other Finance Personnel Session 2: Preparing the Budget Registries Slide 15 of 25
 Section C of the Obligation Request and
Status (ORS)

a b c a-b b-c
(a) Obligation

(b) Payable Delivery Receipt/JEV

(c) Payment RCI/JEV

(a-b) Not yet due

(b-c) due and demandable

It shall be maintained by the Budget Unit.

GAM: Budget and Other Finance Personnel Session 2: Preparing the Budget Registries Slide 16 of 25
 Notice of Obligation Request and Status
Adjustment (NORSA)
NOTICE OF OBLIGATION REQUEST AND STATUS
ADJUSTMENT Se rial No. : _________
_______________________________ Date : _____________
Entity Name Fund Clus te r : ______

For: The Budget Officer:

Budget Unit

Please adjust ORS No. ___________________dated ___________________

due to the following changes:

Responsibility Center to ___________________________

Particulars to ___________________________
MFO/PAP to ___________________________
Account Code to ___________________________
Amount to P ___________________________

Please adjust RAOD for excess/under obligation per attached

JEV No. ___________dated ____________.

A. B.
Prepared by: Approved by:

_____________________________ _____________________________
Accounting Staff-in-Charge Chief Accountant/Head of Accounting

C. D.
Certified Correct: Verified by:

______________________________ _______________________________
Head of the Requesting Office/Authorized Head of the Budget Unit/Authorized
Representative Representative

GAM: Budget and Other Finance Personnel Session 2: Preparing the Budget Registries Slide 17 of 25
 Fund Clusters

Fund Cluster 02- Fund Cluster 03- Fund Cluster 04-

Fund Cluster 01- Special Account
Foreign Assisted Special Account sLocally
Regular Agency Fund Funded/ Domestic Grants Foreign Assisted/
Projects Fund Fund Foreign Grants Fund

Fund Cluster 05- Fund Cluster 06-

Fund Cluster 07-
Internally Generated Business Related
Funds Trust Receipts
Funds

GAM: Budget and Other Finance Personnel Session 2: Preparing the Budget Registries Slide 18 of 25
 Fund Cluster 01- Regular Agency Fund
New General Continuing Supplemental Automatic Unprogrammed
Appropriations Appropriations Appropriations Appropriations Funds
Specific Specific Specific Retirement and General Fund
Budgets of Budgets of Budgets of Life Insurance Adjustments
NGAs (UACS NGAs (UACS NGAs (UACS Premiums (UACS Funding
Funding Funding Funding (UACS Funding Source-105421)
Source-101101) Source-102101) Source-103101) Source-104102)

SPF- Pension SPF- NDRRMF Custom Duties Reconstruction

and Gratuity Contingent (Calamity and Taxes and
Fund Fund Fund) (UACS including Tax Rehabilitation
(UACS Funding (UACS Funding Funding Expenditures Program
Source-101407) Source-102402) Source-103401) (UACS Funding (UACS Funding
Source-104105) Source-105431)

GAM: Budget and Other Finance Personnel Session 2: Preparing the Budget Registries Slide 19 of 25
 Registry of Revenue and Other Receipts- Summary
(RROR)

Fund Cluster

GAM: Budget and Other Finance Personnel Session 2: Preparing the Budget Registries Slide 20 of 25
 Registry of Appropriations and Allotments
(RAPAL)

Appropriations Adjustment/s on Adjusted

Appropriations Appropriations

GAM: Budget and Other Finance Personnel Session 2: Preparing the Budget Registries Slide 21 of 25
 Cont. Registry of Appropriations and Allotments
(RAPAL)

Allotments Adjustment/s on Adjusted

Allotments Allotments
GAM: Budget and Other Finance Personnel Session 2: Preparing the Budget Registries Slide 22 of 25
 Cont. Registry of Appropriations and Allotments
(RAPAL)

Unreleased Appropriations

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GAM: Budget and Other Finance Personnel Session 2: Preparing the Budget Registries Slide 24 of 25
 Thank you!

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