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C82-122-B

Carbon atoms trapped in cages: Metal carbide clusterfullerenes

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Description

COMMISSION ON AUDIT OFFICE OF BUDGET AND MANAGEMENT COMMISSION ON AUDIT CIRCULAR NO

l982 TO

All Heads of Ministries,

State Universities and Colleges,

Schools and Hospitals,

Chiefs of Bureaus,

Offices,

and Agencies of National Government,

including All Regional Directors

Chief Accountants/Heads of Accounting Unit

COA Managers and Regional Directors

COA Unit Auditors and all Others Concerned

SUBJECT :

Certificate as to Availability of Funds as provided for under Section 86 of PD 1445,

LOI 968 and Section 46 of PD 1177

PURPOSE This Circular which shall apply to all contracts involving the expenditure of public funds by National Government Agencies is issued to:

Consolidate all guidelines regarding funds certification when entering into contracts as provided for under Section 86 of PD 1445 and LOI 968,

as supplemented by COA Circular No

Prescribe the form of the Certificate as to Availability of Funds (CAF) for the different contract to be entered into by the national government

Provide guidelines to implement the provisions of Section 46 of PD 1177

DEFINITION OF TERMS As used in this Circular,

the following terms shall be understood in the sense indicated hereunder: 2

Certificate as to Availability of Funds (CAF) refers to the certification made by the proper accounting official of the agency concerned that funds have been duly appropriated/allotted for the purpose of entering into a contract involving expenditure of public funds and that the amount necessary to cover the proposed contract for the current fiscal year is available for expenditure on account thereof,

as verified by the Auditor concerned,

pursuant to Section 86 of PD 1445

The CAF is required for purposes of entering into contracts for certain types of expenditures and is an integral part of the contract

On the other hand,

the certification as to availability of funds contained in the Request for Obligation of Allotment (ROA),

is required for all types of expenditures and is the basis for

taking up all obligations incurred in the books of accounts but is not an integral part of the contract

Accounting Official refers to the Chief Accountant/Head of Accounting unit of any national government agency,

including state universities and colleges,

Appropriation

Presidential Decrees or other legislative enactment for payments to be made with funds of the government,

under specified conditions and/or specified purposes

Continuing Appropriation

even when these obligations are incurred beyond the budget year

Request for Obligation of Allotment (ROA)

Section C of the ROA is a subsidiary ledger where obligations incurred and liquidations and balances are posted to support control accounts in the General Ledger

Multi-Year Contracts are contracts for major construction,

betterment and improvement of projects under the Infrastructure Program for a given year which will take more than one year to complete

They are funded thru a Multi-Year release of allotment by the Office of Budget and Management

One-Year Contract for Capital Projects covers a capital project prosecuted for a period of one year

One year duration would not necessarily mean commencement on the first day to end on the last day of a current year

The contract may start at anytime of one current year and may end in the ensuing year

It is funded thru an Advice of Allotment issued for the current year by the Office of Budget and Management

One-Year Contract for Supply of Commodities/Services covers the supply of commodities/services to be used/rendered during the current year and funded thru an Advice of Allotment issued for the year by the OBM

Should the term of contract of this nature extend beyond the current year,

when the effectivity date of the one-year contract is after the first day of January of the current year,

then only that portion pertaining to the current year shall be funded and obligated

Other Contracts refer to contracts that are neither multi-year nor one-year

These include purchase orders,

COVERAGE AND EXCEPTIONS 3

Coverage

The following contracts entered into by heads of agencies shall be supported by the CAF and obligated through the ROA: a

Multi-Year contracts for capital projects One-Year contracts for capital projects

including equipment and maintenance contracts

Exceptions The following contracts entered into by heads of agencies need not be supported by the CAF but shall be obligated through the ROA:

Contracts for personal services

Contracts for supplies for current consumption or to be carried in stock not exceeding the estimated consumption for three (3) months

GENERAL GUIDELINES 4

The accounting official shall record immediately in the books of accounts all Advices of Allotments upon receipt thereof from the OBM in accordance with existing rules and regulations

Subject to the existing exceptions enumerated in item 3

an Agency Head or his duly authorized representative before entering into any contract which involves the expenditure of public funds must first secure the Certificate as to Availability of Funds (CAF) from the accounting official that:

funds have been duly appropriated/allotted for the purpose:

the allotment necessary to cover the proposed contract for the current fiscal year has been released and is available for expenditure on account thereof,

subject to verification by the Auditor concerned (Sec

PD 1445):

the sum certified as having been appropriated/allotted shall be sufficient to cover the total cost of the contract

The sum so certified shall not thereafter be made available for expenditure for any other purpose until the obligation of the government agency concerned under the contract is fully extinguished

PD 1445)

In cases where the sum so certified exceeds the actual cost of completed contract,

the excess shall be reverted to the Unappropriated Surplus

In addition to accomplishing the CAF,

the accounting official shall also sign the contract as witness

Contracts not so witnessed or not supported by a CAF shall be considered null and void

PD 1445)

Simultaneously,

the accounting official shall accomplish a Request for Obligation of Allotment (ROA) to obligate the following: a

The amount pertaining to the current year for a Multi-Year contract (item 2

Total amount of the contract for a one year contract for Capital Projects and Other Contracts (item 2

7 and 2

The amount needed quarterly for a one year contract for supply of commodities/services to be used/rendered (item 2

GENERAL PROCEDURES 5

Section A of the ROA shall be accomplished on the basis of the Notice of Award or its equivalent as approved by the Agency Head or his duly authorized representative

The ROA,

together with the Request for the Issuance of CAF,

shall be forwarded to the Accounting Unit

The accounting official shall accomplish Section B of the ROA to obligate the amount of the contract pertaining to any of the amounts specified in 4

Thereafter,

the CAF shall be forwarded to the COA Auditor for verification

The COA Auditor shall verify the CAF against his copy of the Advice of Allotment and the corresponding appropriation act and the ROA

The CAF shall then be returned to the accounting official

The proposed contract shall be forwarded to the accounting official who shall sign as on instrumental witness thereto

He shall then attach the CAF to the proposed contract as an integral part hereof

Thereafter,

shall be forwarded to the Agency Head or his duly authorized representative for approval,

if the same is within his approving authority

Otherwise,

the contract shall be forwarded to higher or other authorities if required under existing law and regulations

Within five (5) days after the execution of the contract,

copies of the approved contract,

together with all the supporting documents,

shall be furnished the Unit Auditor pursuant to COA Circular No

The CAF shall be prepared in six (6) copies to be distributed as follows: Original Duplicate Triplicate

COA Auditor Contractor/Supplier for his file Accounting Official (to serve as a basis for controlling the balances of the fund as indicated in Section C of the CAF)

Quadruplicate Quintuplicate Sextuplicate 6

Attached to the contract to become an integral part thereof Operating Unit for file Regional Accountant if the contract has been entered into by the District/City/Field Office

SPECIFIC PROCEDURES 6

In cases where the multi-year contracts will be implemented by other gencies/operating units,

the entire multi-year allotment shall be sub-allotted or released to implementing agencies/units

In cases of multi-year contract and one-year contracts for supply of commodities/services,

the accounting official shall furnish the Auditor the copy of the succeeding ROAs and such information as to enable the COA Auditor to update Section B of the CAF

For other contracts (item 2

the certificate as to availability of funds may just be stamped on the face of the contract

If the source of funding of the contract is a trust liability account of the implementing agency,

then it should be so specified in the CAF in the space provided for PPA

REPEALING CLAUSE All memoranda/circulars/orders modified/repealed accordingly

EFFECTIVITY This Circular shall take effect January 1,

ALBA Minister of the Budget Office of the Budget and Management

TANTUICO,

Acting Chairman Commission on Audit