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COMMISSION ON AUDIT CIRCULAR NO.

84-89C January 25, 1984

To : All Heads of Ministries, Chief of Bureaus and Offices of the National


Government, COA Managers, COA Regional Directors, Supervising Auditors
concerned, Ministry Chief Accountants, Accountants, Auditors and All Others
Concerned.

Subject : Restatement with Modifications of COA Circular No. 80-89B dated February 6,
1980 Re: Submission of Year-end Preliminary Trial Balance and Supporting
Statements Pursuant to Section 41 of Presidential Decree No. 1445, Auditing
Code of the Philippines.

1.0 PURPOSE

This circular is issued to restate with modification COA Circular No. 80-89B
dated February 6, 1980 for purposes of making it responsive with the current changes
affecting the preparation and submission of the Annual Financial Report of the National
Government to the President/Prime Minister, members of the National Assembly and
other fiscal authorities concerned, not later than the last day of September of each
year.

2.0 RESPONSIBILITIES

2.1 Regional Level Responsibilities

2.1.1 Regional accountants shall submit to the Auditor the Year-end Preliminary
Trial Balance certified correct by him and duly approved/signed by the
agency head as provided in COA Circular No. 82-192 dated August 16,
1982, on or before January 20 of the succeeding year in accordance with
the distribution list per paragraph 3.1 of this Circular. Attachment A-4 of
COA Circular No.78-89 is hereby amended accordingly. In addition, the
duplicate and triplicate copies of the said year-end trial balances, bearing
the date of receipt and initial of the field auditor shall be sent in advance
to the Accountancy Office, COA and to National Accounting Office, OBM
respectively, by the Regional Accountant.

Supporting statements/schedules in accordance with the revised


formats, Appendices A to D shall be attached securely to the Preliminary
Trial Balance. Advance copies of the statements shall be sent directly to
the Accountancy Office, COA by the Regional Accountant.

2.1.2 Regional Accountants, before submitting the year-end preliminary trial


balance mentioned in paragraph 2.1.1 hereof, shall see to it that regional
accounts are adjusted in accordance with those prescribed in Budget
Circular 246 and 249 and consolidated to reflect the annual transactions
of both regional offices and district offices or operating units, if there are
any in the regional office, under the General Fund.
2.1.3 Ministry's/Agency's Regional Offices shall maintain control list of the
submitted/unsubmitted reports coming from the district offices or
operating units to ensure that financial transactions are completely
recorded and reflected in the year-end Preliminary Trial Balance.

2.1.4 COA Regional Directors shall also maintain control list of the
submitted/unsubmitted Preliminary Trial Balance of the regional
ministries/agencies both for General Fund and Special Account in the
General Fund, if there are still any. This control list shall serve as a basis
for immediate follow- up by them to avoid delay in submission and to
facilitate coordination with the Accountancy Office, COA.

COA Regional Directors shall disseminate the information


embodied in this circular to all concerned and require strict compliance
herewith. They shall likewise be guided by COA Memorandum No. 79-
56A dated March 19, 1979.

2.2 CENTRAL OFFICE LEVEL RESPONSIBILITIES

2.2.1 Ministries/Agencies without Regional Offices

a) Chief Accountants shall submit the original copies of the year-end


preliminary trial balance, certified correct by the chief Accountant and
duly approved/signed by the agency head concerned (COA Circular No.
82-192) to the resident auditor not later than February 14, of the
succeeding year. Likewise, the duplicate and triplicate copies bearing
the acknowledgement receipt by the auditor of the original copy (dated
and initial) shall immediately be submitted by the Chief Accountant to the
Accountancy Office, COA and National Accounting Office, OBM
respectively, together with the supporting statements/schedules as
required in Appendices A-D.

b) Resident Auditors shall, after completion of Audit Procedures required


under COA Memorandum 78-119A, as amended by COA Memorandum
80-119B dated January 25, 1980, submit the original copy of the audited
preliminary trial balance directly to the Accountancy Office, COA, not
later than February 24.

2.2.2 Ministries/Agencies with Decentralized Accounting Procedures

a) Chief Accountants shall submit the original copy of the year-end


consolidated Preliminary Trial Balance to the resident auditors not later
than February 14 of the succeeding year. Likewise, the duplicate and
triplicate copies bearing the acknowledgement receipt by the resident
auditor shall be submitted immediately by the ministry/agency Chief
Accountant to the Accountancy Office, COA and National Accounting
Office, OBM, respectively, not later than February 14.

Supporting statements/schedules for Appendices A to D shall be


attached securely to the preliminary trial balance. (See par. 3.2 for
distribution list.)

b) Resident Auditors of Ministries/Agencies with decentralized accounting


procedures shall immediately submit directly to the Accountancy Office,
COA the audited original copy of the Consolidated Preliminary Trial
Balance with all attachments.

2.2.3 Government Corporations and national government agencies with releases


under the Special Account in the General Fund.

Accountants of government corporations and national government


agencies with releases under the Special Account in the General Fund shall
likewise prepare and submit the trial balance of the said account to the
Accountancy Office, COA, in the same manner as prescribed is paragraph 2.2.1
or 2.2.2 as the case maybe pursuant to PD 1234 as implemented by COA
Circular 78-81. The audited original copy of the Preliminary Trial Balance
together with all the attachments shall be submitted to the Accountancy Office,
COA on the same date prescribed in paragraph 2.2.1 or 2.2.2.

3.0 DISTRIBUTION LIST

3.1 Regional Office Preliminary Trial Balance to the Central Office

Original Copy - Ministry/Agency Chief Accountants,


Central Office
Second Copy Accountancy Office, COA (paragraph
2.1.1)

Third Copy - National Accounting Office, OBM

Fourth Copy - COA Regional Director

Fifth Copy - Central Office Resident Auditor

Sixth Copy - Forms part of the Annual Auditor Report

Seventh Copy - Regional Auditor

Eighth Copy - Regional Accountant

3.2 Ministries/Agencies without Regional Offices

Original Copy - Accountancy Office, COA Thru Resident


Auditor

Second Copy Accountancy Office, OA (paragraph


2.2.1)

Third Copy - National Accounting Office, OBM

Fourth Copy Attached as an Appendix to the Annual


Audit Report.

Fifth Copy - Resident Auditor

Sixth Copy - Agency Accounting Office file

4.0 OTHER REQUIREMENTS

4.1 Breakdown or details of the following accounts shall be indicated in the Trial
Balance as short extensions.

4.1.1 FIXED ASSETS (Accounts 8-76-000, 8-77-000, 8-78- 000 and 8-79-000)

Example: Accounts 8-77-000 - Land and Land Improvements

8-77-000 Debit Balance


415,932.04
8-77-111 325,900.00
8-77-218 45,874.15
8-77-311 44,157.89
415,932.04

8-77-111

Land (Subsidiary ledger coding) General

Government (Functional Classification) Land

and Land Improvements (Fixed Assets)

4.1.2 Unliquidated Obligations - Account 8-81-400

Credit Balance
Example: Account 8-81-400 1,591,599.46

8-81-481-101 250,670.15
8-81-484-101 315,000.00
8-81-481-102 154,815.10
8-81-482-102 160,500.00
8-81-481-103 409,810.15
8-81-482-309 300,003.86
1,591,599.46
8-81-481-101

National Government

Allotment Code - Personal Services

CY 1981

Unliquidated Accounts Payable

8-81-482-309

Miscellaneous Creditors

Allotment Code - Capital Outlay

CY 1982

Unliquidated Accounts Payable

4.1.3 Overdraft in Appropriation - Account 8-90-700

Credit Balance
Example: 8-90-700 (145,631.99)

8-90-701 (Current Year)

BP 23045,695.48
PD 759 40,000.00
BP 132 10,000.00

8-90-702 (Prior Years)

BP 80 15,000.00
BP 131 5,000.00
PD 759 20,000.00
BP 132 9,936.51

(P145,631.99)

4.1.4 Obligations Incurred in Excess of Allotment - Account 8-82-700

Credit Balance
Example: Account 8-82-700 145,631.99

8-82-701- Personal Services P 39,801.37


8-82-702 - MOE 25,894.11
8-82-703 - CO 79,936.51
P 145,631.99

4.2 Copies of Journal vouchers or specific authorities as previously required under


Memorandum Circular No. 578-B dated June 1, 1971 covering the following
items shall also be attached to the Preliminary Trial Balance to be submitted to
the Accountancy Office, COA, namely:

4.2.1 Overdraft in Appropriation - Account 8-90-700;

4.2.2 Approved relief from Accountability concerning losses of Assets -


Account 8-90-013;

4.2.3 Wiping out of the Prior Year's Overdraft;

4.2.4 Surplus Adjustments, Account 7-92-410 to 7-92-419;

4.2.5 Increase/decrease in balances of continuing appropriation by Acts, PD,


BPs as a result of cancellation of the Prior Year's obligations of any
adjustments;

4.3 The Analysis of the National Clearing Accounts and copies of pertinent journal
vouchers shall be submitted, as provided in COA Circular No. 80-142.

4.4 Resubmission of trial balance returned by the Accountant Office due to non-
compliance with the requirements of this circular shall be made within three (3)
days from date of receipt.

4.5 Final Trial Balances, certified correct by the chief accountant, duly
approved/signed by the agency head concerned and verified by the resident
auditor shall be submitted immediately to the Accountancy Office.

5.0 REVISION OF PRELIMINARY TRIAL BALANCE

5.1 The Ministry/Agency Chief Accountant concerned shall revise accordingly the
submitted preliminary trial balance to reflect releases before cut-off date (COA
Circular 82-174) and changes in other pertinent accounts and submit the same to
the Accountancy Office together with its supporting documents. Revisions are
allowed only once and resubmission shall not be beyond March 15. Revisions
should be reflected in the revised preliminary trial balance and never in the Final
Trial Balance.

5.2 Copies of the audited revised preliminary trial balance shall be distributed in the
same manner as prescribed in paragraph 3.2.

6.0 SUPPORTING STATEMENTS/SCHEDULES

To generate statistical data and other vital information necessary in the


preparation of textual analysis (tables, charts and narrative analysis), the following
statements/schedules are hereby prescribed. The amounts reflected in these
statements/schedules must tally with those appearing in the preliminary trial balance.

6.1 STATEMENT OF ALLOTMENT, EXPENDITURE AND BALANCES

The statement of allotment (Appendix A) is prepared by the Central


Office supporting the Appropriations allotted (Account 0-90-000) in the trial
balance. This statement is needed to reconcile releases of appropriation that are
recorded in the books of the Unappropriated Surplus by the Accountancy Office,
COA against those recorded by the recipient ministries/agencies in their books of
account.

6.2 STATEMENT OF EXPENDITURE

The statement of expenditure (Appendix B) is to be prepared by the


Central Offices as well as by the regional offices. This schedule supports
expenditure accounts, Accounts 0-82-000 and 8-82-700 in the trial balance.
With the need of generating expenditure data by sectoral classification as
prepared by the Development Board Coordinating Committee (DBCC), it is
required that this schedule be prepared by program, project and activity
indicating therein he expense classification - personal services (PS),
maintenance and other operating expenses (MOE), and capital outlay (CO). For
further analysis, a regional breakdown of expenditures is also required.

6.3 BREAKDOWN OF INCOME

The breakdown of income (Appendix C) is to be prepared by the Central


Offices and regional offices. The schedule conforms with the uniform income
classification prepared by the Inter-Agency Committee on Financial Statistics
(IACFS) with the hope of facilitating the generation of reconciled Public Finance
data and for purposes of international comparability. In this schedule income
accounts as appearing in the revised Standard Government Chart of Accounts
(SGCA) has been indicated corresponding to the IACFS income classification.
This schedule is prepared with regional breakdown.

6.4 AGENCY CASH INFLOW AND OUTFLOW

The Agency cash inflow and outflow (Appendix D) is to be prepared by


the Chief Accountant or Regional Accountant of central and regional offices. It is
the summary of the agency's JCIDDO, JWI, JCD, General Journal for entries
affecting Treasury accounts 8-70-700, 8-70-702, 8-70-703, -70-709, and 8-70-
712 for the whole year. The statement shows the breakdown of the following
items:

6.4.1 Cash Inflow

a. Collection of income - indicate whether it pertains to current year


or prior year.

b. Trust receipts - indicate whether the trust receipt is subject to


specific budget (284); not subject to special budget (184); or in
accordance with special provisions of the appropriate act (specify).
c. Collection of accounts receivable - indicate whether from current
year or from prior year.

6.4.2 Cash Outflow

d. Treasury Checking Account for agencies (TCAA)

e. Treasury Warrant disbursements - indicate whether Type A or Type


B

f. Other Disbursements - indicate whether disbursements are for fiscal


agency bills or for inter-agency transfer of appropriation pursuant to
Joint Circular 9-81, as amended.

The breakdown of disbursements made by the agency which is also shown in


detail is a supporting statement to the cash outflow, so that the total of the
disbursements must equal the total credits in the cash outflow, It is required that this
statement be prepared by fund. The amounts shown under accounts 8-70-700, 8-70-
702, 8-70-703, 8-70-712, and 8-70-709 should equal the mounts reflected by the
corresponding account in the year end preliminary trial balance of the agency.

7.0 OTHER RESPONSIBILITIES

7.1 Technical Supervision and Competence

7.1.1 Ministry/Agency chief accountants may, in coordination with the Office


and the Accountancy Office, both of the COA, conduct workshop
sessions to facilitate prompt submission of reports, and

7.1.2 The Accountancy Office is hereby authorized to call on chief


accountants/auditors of government agencies to help thresh out noted
technical accounting problems, deficiencies and discrepancies affecting
the speedy completion of the annual financial report.

7.2 Accountability of Government Funds

7.2.1 Notwithstanding the delineation of responsibilities in paragraph 2.0 above,


agency heads shall strictly observe the provisions of Section 102 to 104
of Presidential Decree No.1445.

8.0 PENALTY CLAUSE

8.1 Failure of the officials/employees concerned to comply with the requirements of


this circular shall subject them to the penalty stipulated under Section 41 and
122 of P.D. No. 1445 (COA Memorandum No. 79-56 (a), dated March 19,
1979).

9.0 REPEALING CLAUSE


9.1 Provisions of existing rules and regulations inconsistent herewith are hereby
amended or repealed accordingly.

10.0 EFFECTIVITY

This circular shall take effect immediately.

(SGD.) FRANCISCO S. TANTUICO, JR., Chairman


Attachments:

APPENDIX A-1 Schedule of allotments from Public Works Appropriation Acts, unreleased.

This schedule is prepared by agencies, particularly infrastructure agencies, receiving


allotments from public works appropriation acts released for the first time. This is prepared by
project category.

The following data are required in Appendix A-1

1. Bureau/Agency - name of the office


2. Ministry - the name of the Ministry for which the bureau/agency belongs
3. Fund Code - the assigned fund number by NAO, OBM
4. Project Category - the name of the project to which it belong as indicated in the
public works appropriation acts.
5. Calendar Year - the period covered
6. Advice of Allotment Number - the series of the Advice of Allotment
7. Agency's Journal Voucher Number - the series of the agency's journal vouchers
8. Object of Expenditure Number - indicate whether it is 31, 32, 33, 34 and 35.
9. Total Amount - the total releases from the various public works appropriation
acts
10. Distribution list:

Original Copy - Thru Resident Auditor, Accountancy Office


Second Copy - Accountancy Office, COA (Advance Copy)
Third Copy - National Accounting Office, OBM
Fourth Copy - Form part of the Annual Audit Report
Fifth Copy - Central Office, Auditing File
Sixth Copy - Regional Office Auditing File
Seventh Copy - Central Office, Accounting file
Eight Copy - Regional Office, Accounting file
APPENDIX A-2 Schedule of Allotment from Public Works Appropriation Acts, Reissuance

This statement is prepared by agencies, particularly infrastructure agencies which had


received allotments from public work appropriation acts and was subjected for reprogramming.
This is also prepared by project category. This has the same column as Appendix A-1.

The following data are required in Appendix A-2

1. Bureau/Agency - name of the office


2. Ministry - the name of the Ministry for which the bureau/agency belongs
3. Fund Code - the assigned fund number by NAO, OBM
4. Project Category - the name of the project to which it belong as indicated in the
public works appropriation acts.
5. Calendar Year - the period covered
6. Advice of Allotment Number - the series of the Advice of Allotment
7. Agency's Journal Voucher Number - the series of the agency's journal voucher
8. Object of Expenditure Number - indicate whether it is 31, 32, 33, 34 and 35.
9. Total Amount - the total releases from the various public works appropriations
acts.
10. Distribution List

Original Copy - Thru Resident Auditor, Accountancy Office


Second Copy - Accountancy Office, COA (Advance Copy)
Third Copy - National Accounting Office, OBM
Fourth Copy - Form part of the Annual Audit Report
Fifth Copy - Central Office, Auditing File
Sixth Copy - Regional Office, Auditing File
Seventh Copy - Central Office, Accounting File
Eight Copy - Regional Office, Accounting File
APPENDIX B Schedule of Expenditure from General Appropriation Acts (GAA) and all other
appropriation acts except public works appropriation acts.

The following data are required in Appendix B

1. Bureau/Agency - name of office


2. Ministry - the name of ministry to which the bureau/agency belong
3. Fund Code - the assigned fund number by NAO, OBM
4. Calendar Year - the period Covered
5. Expenditure Covered by Allotments - these are the obligations incurred covered by
releases of allotments (Accounts 0-82-000)
6. Program Number - the number of the program as appearing in the GAA
7. Project Number - the number of the project as appearing in the GAA
8. Activity Number - the number of activity as appearing in the GAA
9. PS - expense for Personal Service under the activity
10. MOE - expense for Maintenance and other Operating Expenses under the activity
11. CO - expense for Capital Outlay under the activity
12. Expenditure not covered by Allotments - these are the obligations incurred not covered
by releases of allotments but with legal authority to incur overdraft (Accounts 8-82-700)
13. Grand Total - should tally with Accounts 0-82-000 and 8-82-700 in the Trial Balance
14. Regional Breakdown for the above figures
15. Distribution List:

Original Copy - Thru Resident Auditor, Accountancy Office


Second Copy - Accountancy Office, COA (Advance Copy)
Third Copy - National Accounting Office, OBM
Fourth Copy - Form Part of the Annual Audit Report
Fifth Copy - Central Office, Auditing File
Sixth Copy - Regional Office, Auditing File
Seventh Copy - Central Office, Accounting File
Eighth Copy - Regional Office, Accounting File
Appendix D

AGENCY/BUREAU: _________________
MINISTRY: ______________________
FUND CODE: ______________________

Statement of
Agency Cash Inflow and Outflow
Calendar Year

Part I

CASH INFLOW

Beginning Balance 1/1/88 (account 8-70-400) xx


Current Collections (account 8-70-400)
1. Collection of income
1.1 Pertaining to Current Year xx
1.2 Pertaining to Prior Year/s
(Identify year) xx xx
2. Trust Receipts
2.1 184 xx
2.2 284 xx
2.3 in accordance with special
provisions of the appropriate act
(Specify) xx xx
3. Collections of Accounts Receivables
3.1 Pertaining to Current Year xx
3.2 Pertaining to Prior Year/s
(Identify year) xx xx
4. Refund of cash advance xx
5. Others (Specify) xx xx

Sub-total xx
Less: Remittances (Debit to 8-70-700)* xx

Ending Balance, 12/31/83 (account 8-70-400) xx

In case of discrepancy between credits to 8-70-400 and the debits to 8-70-700, indicate
adjustments/or causes of difference and attach pertinent journal vouchers.
Part II

CASH OUTFLOW

Credits to Treasury/Agency account current


- Treasury Warrant Disbursements (8-70-702)
- Type A xx
- Type B xx xx
- Treasury Check Disbursements (8-70-703) xx

- Other Disbursements (8-70-709)


Fiscal Agency Bills xx
Inter-Agency Transfer xx xx

Sub-total xx
Less: Amounts issued to increase cash advances
(Current Year)
8-70-500 xx
8-70-600 xx xx

Sub-total
Add: Credits to Cash Advance
8-70-500 xx
8-70-600 xx xx

Total Credits xx

Breakdown of Disbursements

1. Obligations Liquidated (0-83-000) xx


100 xx
200 xx
300 xx
2. Obligations Liquidated in excess of
allotments (8-83-700)
pertaining to current year xx
100 xx
200 xx
300 xx

3. Payments of unliquidated obligations certified to accounts xx


payable (8-81-400
100 xx
200 xx
300 xx
4. Payments of other kinds of accounts payable
(specify whether it is 8-81-100, 8-81-200,
8-81-300, 8-81-900, etc.) xx
184 xx
284 xx

5. Payments pertaining to trust liabilities (specify whether


it is 8-84-100, 8-84-200, 8-84-300, 8-84-900, etc.) xx
184 xx
284 xx

6. Payments out of cash advances granted


(other than those already included under
0-83-000 and 8-81-400) xx

7. Others (Specify) xx

Total (Composition of Disbursements should equal total credits above) xx

Prepared by:

_________________________
Chief Accountant

APPROVED BY: Verified by:

_______________________ _________________________
Head of Agency Resident Auditor