What are the required budget and financial accountability reports (BFARs) to be submitted to the Department of Budget and Management (DBM) and the Commission on Audit (COA)?

By / January 9, 2024

The following reports/documents are required for submission to the DBM and COA:

  1. Quarterly Physical Report of Operation (QPRO)- BAR No.1
  2. Statement of Appropriations, Allotments, Obligations, Disbursements and Balances (SAAODB)- FAR No.1
  3. Summary of Appropriations, Allotments, Obligations, Disbursements and Balances by Object of Expenditures (SAAODBOE)- FAR No. 1-A
  4. List of Allotments and Sub-Allotments (LASA)- FAR No. 1-B
  5. Statement of Obligations, Disbursements, Liquidations and Balances for Inter-Agency Fund Transfers (SODLBIAFT)- FAR No. 1-C
  6. Statement of Approved Budget, Utilizations, Disbursements and Balances (SABUDB)- FAR No.2 (for Off-Budgetary Fund)
  7. Summary of Approved Budget, Utilizations, Disbursements and Balances by Object of Expenditures (SABUDBOE)- FAR No. 2-A (for Off-Budgetary Fund)
  8. Aging of Unpaid Obligations- FAR No. 3
  9. Monthly Report of Disbursements (MRD)- FAR No. 4
  10. Quarterly Report of Revenue and Other Receipts (QRROR)-FAR No. 5
  11. Statement of Approved Budget, Utilizations, Disbursements and Balances for Trust Receipts (SABUDBTR)- FAR No. 6

Source: Sec.4 of Commission on Audit (COA)–Department of Budget and Management (DBM) Joint Circular (JC) No. 2014-01 and Sec. 4.1.3 of the COA-DBM Joint Circular 2019-01

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