2001

REPORT HIGHLIGHTS OF THE
ANNUAL COA REPORT ON CUMULATIVE ALLOTMENTS,
OBLIGATIONS INCURRED AND OBLIGATIONS LIQUIDATED
OF NATIONAL GOVERNMENT AGENCIES
(FY 2001)

 

INTRODUCTION

 

The Annual COA Report on Cumulative Allotments, Obligations Incurred and Obligations Liquidated of the National Government Agencies (NGAs) is prepared by the Commission on Audit (COA) pursuant to Republic Act No. 7226, dated March 12, 1992 and Section 4 of the Special Provisions for the COA in the 2001 General Appropriations Act (R.A. No. 8760) as re-enacted. The data shown in the consolidated report on allotments, obligations and disbursements are taken from the quarterly reports furnished by agencies of the National Government to the COA pursuant to Section 89 of the General Provisions of R.A. No. 8760 which states that "Within thirty (30) days after the end of each quarter, each department, bureau, office or agency shall submit a quarterly report to the House Committee on Appropriations and the Senate Committee on Finance, copy furnished the Majority and Minority Floorleaders of the House of Representatives, the Department of Budget and Management, the Commission on Audit, and the appropriate Committee Chairman of the House of Representatives on their cumulative allotments, obligations incurred/liquidated, total disbursements, unliquidated obligations, unobligated and unexpended balances, and the results of expended appropriations". These data are presented in this report, by quarter, by province/city and by department/agency of the National Government subject to audit by COA.

 

The primary purpose of this report is to provide financial information on the geographical distribution of the national budget by province/city, and to determine the total amount obligated and spent by each agency/province/city particularly for the selected objects of expenditures under Maintenance and Other Operating Expenses (MOOE) and Capital Outlays (CO).

 

The Annual COA Report for fiscal year 2001 consists of two parts. Part I includes information on the cumulative allotments, obligations incurred and obligations liquidated presented by department and by quarter for all funds maintained by NGAs. It also shows the total allotments, obligations incurred and obligations liquidated by region and by allotment class presented in three statements as follows:

 

Statement A  - Allotments, Obligations Incurred and Obligations Liquidated - By Department, By Quarter
Statement B  - Allotments, Obligations Incurred and Obligations Liquidated - By Region, By Allotment Class
Statement C  - Allotments, Obligations Incurred and Obligations Liquidated - By Department, By Region, By Allotment Class

 

Part II of the report shows the details by agency, province/city of obligations incurred, liquidated and unliquidated obligations of selected objects of expenditures under MOOE and CO. The selected expenditure objects include those that require details under Section 89 of R.A. No. 8760 as follows:

 

Maintenance and Other Operating Expenses

Travelling Expenses
Communication Services
Rents
Water, Illumination and Power Services
Gasoline, Oil and Lubricants

Capital Outlays

Motor Vehicles
Equipment

 

FINANCIAL HIGHLIGHTS

 

ALLOTMENTS

For fiscal year 2001, the total allotments released to the different departments and agencies amounted to P326.2 billion with the following details: Personal Services – P178 billion; MOOE – P76.6 billion; and Capital Outlays – P71.6 billion. The consolidated allotments as taken up in the books of accounts of the NGAs by quarter are as follows:

 

 

About 25% of the total allotments amounting to P80.7 billion was released to the Department of Education.

 

Other National Agencies/Departments which reported big amounts of allotments are shown in the following table:

 

 

OBLIGATIONS INCURRED/EXPENDITURES

Obligations incurred during the year totaled P635.2 billion, composed of Personal Services – P172.1 billion, (27.1 percent), MOOE – P412.3 billion (64.9 percent), and Capital Outlays – P50.8 billion (8.0 percent). Out the total expenditures, P351.8 billion or 55.4 percent was incurred on debt service consisting of loan repayments - P158.3 billion; interests – P192.6 billion and other charges – P908.4 million. As reported by the Department of Finance (DOF), P348.3 billion of the debt service expenditures were incurred without covering allotment to be released by the DBM.

 

On a quarterly basis, the obligations were incurred as follows: First Quarter – P138.3 billion, Second Quarter – P163.7 billion, Third Quarter – P158.5 billion, Fourth Quarter – P174.6 billion.

 

The ten agencies/departments which reported big amount of expenditures during the year are the following:



 

OBLIGATIONS LIQUIDATED/DISBURSEMENTS

Out of the P635.2 billion obligations incurred during the year, P571.2 billion was liquidated as of the end of the year. Details of obligations liquidated/disbursements made as to class of allotments are as follows: Personal Services – P153.9 billion; MOOE – P397.4 billion; and Capital Outlays – P19.8 billion. The breakdown of disbursements by quarter is shown in the following table:

 

The DOF reported the biggest disbursements amounting to P367.9 billion, made primarily for the servicing of public debt both foreign and domestic composed of loan repayments, interests and other charges.

 

The ten departments/agencies which made huge liquidations /disbursements during the year are the following:

 

REGIONAL BREAKDOWN OF ALLOTMENTS, OBLIGATIONS INCURRED AND OBLIGATIONS LIQUIDATED

Owing to the fact that the Central Offices of almost all departments/offices are located in Metro Manila, the National Capital Region reported the biggest amount of allotments, obligations incurred and obligations liquidated among all the 16 regions in the country.

 

The regional breakdown of allotments, obligations incurred and obligations liquidated is shown in this table: