The Commission on Audit (COA), pursuant to Republic Act (RA) No. 7226 dated March 12, 1992 and Section 4 of the Commission’s Special Provisions of RA No. 9336, the 2005 General Appropriations Act (GAA), prepares an Annual Report on Allotments, Obligations and Disbursements of the National Government Agencies (NGAs). This is to enhance transparency of government operations through the publication of the National Government’s cumulative allotments, obligations incurred, total disbursements, unobligated and unexpended balances of allotments distributed by province/city and the total amount spent by each department, bureau, office or agency for selected objects of expenditures under Maintenance and Other Operating Expenses (MOOE) and Capital Outlays (CO).

In Calendar Year 2005, COA consolidated 14,124 reports on the Quarterly Financial and Narrative Accomplishment Reports by NGAs in pursuance to Section 93 of the General Provisions of RA No. 9336. The law provides that within 30 days at the end of each quarter, each department, bureau, office or agency shall submit a quarterly financial and narrative accomplishment report to the House Committee on Appropriations and Senate Committee on Finance, copy furnished the Department of Budget and Management, the COA and the appropriate Committee Chairman of the House of Representatives showing the cumulative allotments, obligations incurred/liquidated, total disbursements, unliquidated obligations, unobligated and unexpended balances and the results of expended appropriations. The quarterly report shall also include detailed statements on the disbursements and utilization of appropriations for the purchase of motor vehicles and equipment, capital investment outlays, as well as appropriations earmarked and released for rentals, travels, petroleum, oil and lubricants, water, illumination and power services, telephone and other communication services.

The Report consists of two parts. Part I contains report on the allotments, obligations and disbursements (Current year (CY) obligations) of all NGAs presented as follows:

Part II of the report contains the details (by agency, province/city) of obligations, disbursements (CY obligations) and unpaid obligations of selected objects of expenditures under MOOE and CO, as follows:

MAINTENANCE AND OTHER OPERATING EXPENSES

Traveling Expenses
      Traveling Expenses – Local
      Traveling Expenses – Foreign
Utility Expenses
      Water Expenses
      Electricity Expenses
Communication Expenses
      Postage and Deliveries
      Telephone Expenses – Landline
      Telephone Expenses – Mobile
      Internet Expenses
      Cable, Satellite, Telegraph and Radio Expenses
Gasoline, Oil and Lubricant Expenses
Rent Expenses
Representation Expenses
Subsidies and Donations
      Subsidy to LGUs
      Subsidy to GOCCs
      Subsidy to NGOs/POs
      Donations
Confidential, Intelligence, Extraordinary and Miscellaneous Expenses
      Confidential Expenses
      Intelligence Expenses
      Extraordinary Expenses
      Miscellaneous Expenses

CAPITAL OUTLAYS

Property, Plant and Equipment
      Motor Vehicles
      Office Equipment
      IT Equipment and Software

Of the total 27,232 expected reports, only 51.9% or 14,124 reports were actually received. The list of agencies which failed to submit the quarterly reports is attached as Annex A of this report.

For Calendar Year 2005, the total allotments released as reported by various departments/offices of the National Government amounted to 356.8 billion, comprising of Personal Services (PS) – 209.4 billion; Maintenance and Other Operating Expenses (MOOE) – 97.2 billion; Capital Outlays – 50.1 billion; and Financial Expenses – 62.9 million.

The financial information reflected in this report were gathered from 14,124 Quarterly Statements  of Allotments, Obligations and Balances (SAOB) for Calendar Year 2005 submitted to COA as of April 18, 2006.

The total releases of allotments in graphical presentation is shown in Chart I.

Allotments for PS during the year accounted for 58.7 percent, MOOE shared 27.3 percent, while Capital Outlays got 14 percent of the total as shown in Table 1.

Among the departments/offices, the Department of the Interior and Local Government got the lion share of 97 billion or 31 percent, utilized mainly for the operating requirements to forestall peace and order throughout the country.

Table 2 shows the top ten departments/offices which reported huge releases of allotments.

OBLIGATIONS

The total obligations incurred reached 308.7 billion, comprising mainly of PS – 196.6 billion; MOOE – 91.1 billion; Capital Outlays – 21 billion and Financial Expenses – 278 thousand. The distribution of obligations by expense class and by quarter is shown in Chart 2 and Chart 3, respectively.

Topping the list of departments/offices which reported substantial amount of obligations as shown in Table 3 is the Department of the Interior and Local Government which incurred 93.5 billion primarily for the maintenance of peace and order nationwide.

DISBURSEMENTS

The reported total disbursements culled from the 6,316 Quarterly Reports on Disbursements totaled 219.8 billion.  Excluded from the amount are disbursements for debt servicing of public debt made by the Bureau of the Treasury without the covering releases of allotments and obligations incurred.

Classification-wise, the details of disbursements are as follows:  Personal Services – 156.4  billion; MOOE – 57.1 billion; Capital Outlays – 6.3 billion; and Financial Expenses – 260 thousand. The percentage of distribution of disbursements by allotment class and the breakdown of disbursements by quarter are shown in Chart 4 and Chart 5, respectively

Of the total disbursements, 41.4 percent or 90.9 billion was reported by the DILG spent  mainly for the maintenance of peace and order  in the country while the DBM reported 29 billion  or 13.2 percent released as internal revenue allotments to Local Government Units.

The top ten departments/offices with substantial amount of disbursements is presented in Table 4.

REGIONAL BREAKDOWN OF ALLOTMENTS, OBLIGATIONS AND DISBURSEMENTS

Among the 16 regions nationwide, the biggest amount of allotments, obligations and disbursements was registered in the National Capital Region amounting to 209.4 billion, 171 billion and 128.6 billion, respectively. This is because majority of the central offices of the big departments/offices/bureaus are situated in the National Capital Region. It was followed next by Region IV with allotments of 32.5 billion, obligations of 20.2 billion and disbursements of 9.9 billion.

The distribution of allotments, obligations and disbursements by region is shown in Table 5.

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