Академический Документы
Профессиональный Документы
Культура Документы
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)
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.
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)
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.
GAM: Budget and Other Finance Personnel Session 2: Preparing the Budget Registries Slide 12 of 25
Recording of Estimated Revenue
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
Notice of Obligation Request and Status Notice of Budget Utilization Request and
Adjustments Status Adjustments
a b c a-b b-c
(a) Obligation
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 : ______
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
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)
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)
GAM: Budget and Other Finance Personnel Session 2: Preparing the Budget Registries Slide 21 of 25
Cont. Registry of Appropriations and Allotments
(RAPAL)
Unreleased Appropriations
GAM: Budget and Other Finance Personnel Session 2: Preparing the Budget Registries Slide 23 of 25
GAM: Budget and Other Finance Personnel Session 2: Preparing the Budget Registries Slide 24 of 25
Thank you!
GAM: Budget and Other Finance Personnel Session 2: Preparing the Budget Registries Slide 25 of 25