Dir. Marietta M. Lorenzo Government Accountancy Sector
Jan 30, 2016
Dir. Marietta M. Lorenzo
Government Accountancy Sector
OUTLINEOUTLINE
OUTLINEOUTLINE
LEGAL BASIS
Mandate pursuant to the 1987 Philippine Constitution:
Section 2 (1), Article IX-D
The Commission on Audit shall keep the general accounts of the Government and preserve the vouchers and other supporting documents relative to such account.
I. KEEPING THE GENERAL ACCOUNTS (KGA) OF THE GOVERNMENT
CONTEMPORARY INTERPRETATION
Takes into account challenges in the accounting profession which requires due regard for international principles and standards of accounting;
Makes full use of advances in technology through computerized accounting and budget systems and shared data base to facilitate preparation of financial reports;
Mindful of the constitutional mandate and the spirit of the law which vest in COA the authority and responsibility to account for government appropriations and expenditures and to present a consolidated financial report;
KEEPING THE GENERAL ACCOUNTS (KGA) OF THE GOVERNMENT
CONTEMPORARY INTERPRETATION
KEEPING OF THE GENERAL ACCOUNTS FRAMEWORK
DBM
COA
NGAs
KGA
GA
A/A
BM
/SAR
Os/
ABM/SARO/NCA
FS/F
R/TB/S
AOB/
ROI
NGAS, e
NGAS, e
Budge
t
Mon
itorin
g
FS/FR/TB/SAOB
Review Results
SAAB
KEEPING OF THE GENERAL ACCOUNTS EXPANDED FRAMEWORK
NGAs
DOF-BTr COA
DBMAGDB
AGDB
GAA
BESF/NEP
AB
M/S
AR
O/
ABM/SAROs
Cash
Ceiling
NCA
NC
A
ACIC LDC
RF
R
LA
R
Bank Statement
BRS
CSAAB Review Results
FS/FR/TB/SAOB/R
OIF
S/F
R/T
B/S
AO
B
D/MADFindings NGAS, eNGAS,
eBudget Monito
ring
COA KGA OVERVIEW
ROI – Report of IncomeSAA – Summary of Appropriations
and AllotmentsSAAB - Statement of Appropriations,
Allotments and BalancesSASPF – Summary of
Appropriations for Special Purpose Funds
SAOB – Statement of Allotments, Obligations and Balances
SAAOB – Statement of Appropriations, Allotments, Obligations and Balances
SBUB – Statement of Budget Utilization and Balances
TB – Trial Balance
JEV JEV
JAA
RAPAL RASPF
GJ
ROI
SAAOB
GL
SAOB(NGAs)
SAAB(DBM)
FR/FS
TB
ABM/SARO
GAA &Sp. Laws
SAOBSBUB
SASPFSAA
LEGEND:DBM – Department of
Budget and ManagementNGAs – National
Government AgenciesFR – Financial ReportFS- Financial StatementsGJ – General JournalGL – General LedgerJAA – Journal of
Appropriations and Allotments
JEV – Journal Entry Voucher
RAPAL – Registry of Appropriations and Allotments
RASPF – Registry of Appropriations for Special Purpose Funds
II.a Joint Circular: COA,DBM and DOF
1.0 Rationale
The Commission on Audit (COA) is mandated under Section 2 (1), Article IX (D) of the 1987 Philippine Constitution “to keep the general accounts of the Government”. This constitutional mandate vests in COA the authority and responsibility to account for total appropriations and expenditures. It is imperative for COA to monitor, account and verify the overall budget of the national government.
1.0 Rationale
The full use of advances in technology through computerized systems and shared databases will facilitate the timely preparation of a consolidated financial report for the national government showing how the budget was allocated, released and utilized.
Joint Circular: COA,DBM and DOF
2.0 General Guidelines
2.1 Budgetary information/transactions shall be recorded in appropriate registries.
2.1.1 The Registry of Appropriations, Allotments and Balances (RAAB) (Annex A) shall be maintained by the Department of Budget and Management (DBM) to control and monitor appropriations and
allotments.
Joint Circular: COA,DBM and DOF
2.1.2 The Registry of Allotments and Obligations (RAO) shall continue to be maintained by the national
government agencies (NGAs) to control and
monitor allotments and obligations. For
agencies authorized to use income, the
Registry of Budget and Utilization (RBU) shall also
be maintained.
Joint Circular: COA,DBM and DOF
2.2 Budgetary reports shall be generated from the different registries as follows:
2.2.1 The Statement of Appropriations, Allotments and Balances (SAAB – Annex D) by department/agency from the RAAB;
2.2.2 The Statement of Allotments, Obligations and Balances (SAOB -Annex E) from the RAOs;
Joint Circular: COA,DBM and DOF
2.2.3 The Statement of Budget, Utilization and Balances (SBUB – Annex F) from the RBU; and
2.2.4 The Statement of Appropriations, Allotments, Obligations and Balances (SAAOB -Annex G) from the RAPAL and RASPF combined with data from the SAOB.
Joint Circular: COA,DBM and DOF
2.3 Books of accounts shall be kept by COA
to record the appropriations, allotments
and balances reflected in the RAPAL and RASPF. Data on actual income, obligations and related accounts
shall also be recorded in the COA books based on financial reports from the agencies.
Joint Circular: COA,DBM and DOF
3.0 Specific Responsibilities
3.1 The DBM shall: 3.1.1 Transmit to GAS, COA, complete
and timely budget documents and reports as bases for recording in the books of accounts.
a. Copies of GAA and other special appropriation laws;
Joint Circular: COA,DBM and DOF
b. Copies of ABMs, SAROs and other documents related to augmentation/ transfer/realignment of appropria- tions/allotments together with the Transmittal List (Annex H) issued by DBM central and regional offices immediately upon issuance to the agencies but not beyond ten days from end of the month;
Joint Circular: COA,DBM and DOF
3.1.2 Maintain RAAB by department/ agency/region;
3.1.3 Prepare Statement of
Appropriations, Allotments and Balances (SAAB) showing data by department/agency/region and submit to DBM Central Office for consolidation;
Joint Circular: COA,DBM and DOF
3.1.4 Consolidate the central and regional offices SAAB and submit a Consolidated Statement of Appropriations, Allotments and Balances (CSAAB – Annex I) by department/agency to GAS, COA within 30 days after each quarter for reconciliation;
3.1.5 Effect appropriate adjustments based on the result of reconciliation of budget data with GAS, COA;
Joint Circular: COA,DBM and DOF
3.1.6 Provide GAS, COA, access to the DBM e-Budget system to facilitate the monitoring and recording of budget/ appropriations and allotments; and
3.1.7 Ensure compliance with the cut-off date for the issuance of SAROs at
yearend.
Joint Circular: COA,DBM and DOF
3.2 Bureau of the Treasury (BTr) shall:3.2.1 Prepare and submit to GAS, COA on or
before February 14 of the ensuing year the following reports:
a. Report of Current Year’s Receipts from Borrowings (Annex J);
b. Analysis of Loans Payable – Foreign (Annex K-1), Analysis of Loans Payable
– Domestic (Annex K-2), and Analysis of Bonds
Joint Circular: COA,DBM and DOF
Payable – Foreign (Annex K-3) and Analysis of Bonds Payable –Domestic (Annex K-4); and
c. Report of Income (National Government and Regular
Agency Books)
Joint Circular: COA,DBM and DOF
3.3 National Government Agencies (NGAs):
3.3.1 The budget Unit shall: a. Continue to maintain the
RAO and the RBU by allotment class and by program, activity and project;
b. Provide the Chief Accountant
access to the RAO/RBU any time
for certification as to availability
Joint Circular: COA,DBM and DOF
of fund and correctness of SAOB,
Statement of Budget, Utilization and Balances (SBUB), and other related reports. c. Prepare the following quarterly reports:
1. Statement of Allotments, Obligations
and Balances; 2. Detailed Statement of Obligations, Disbursements and Balances
(Annex L);
Joint Circular: COA,DBM and DOF
3. List of Allotment Releases, by ABM and SAROs (Annex M); and
4. List of Not Yet Due and Demandable Obligations, Current Year and Prior Years (Annex N).
Joint Circular: COA,DBM and DOF
d. For agencies authorized to use income,
prepare the following additional quarterly reports:
1. Statement of Budget, Utilization
and Balances; and ; 2. Detailed Statement of Utilization, Disbursements and Balances (Annex O);
Joint Circular: COA,DBM and DOF
e. Submit the above financial reports in accordance with the following reporting deadlines, copy furnished the auditor:
Office/Unit Consolidated by Quarterly Year-end
Operating Units with books of accounts
Regional Office 10 days after each quarter
January 10 of each year
DepEd Operating Units with books of accounts
Division Office 10 days after each quarter
January 10 of each year
DepEd Division Offices
Regional Office15 days after each quarter
January 20 of each year
Regional Offices Central Offices20 days after each quarter
January 30 of each year
Central Offices GAS, COA 30 days after each quarter
February 14 of each year
Joint Circular: COA,DBM and DOF
3.3.2 The Accounting Unit shall: a. Submit separate Report of Income for NG and RA books on a quarterly basis; and
b. Sign the SAOB, DSODB, SBUB, DSUDB
jointly prepared with the Budget Unit.
Joint Circular: COA,DBM and DOF
3.4 COA – GAS shall:
3.4.1 Record in the RAPAL and RASPF (a) budget/appropriations and (b) allotment releases to agencies, based on GAA, Special Laws, ABMs and SAROs;
3.4.2 Record in the books of accounts (a) budget/appropriations, (b) allotment releases to agencies,
and (c) unallotted appropriations
Joint Circular: COA,DBM and DOF
(d) expenditures/obligations incurred,
and (e) unexpended allotments based on SAOB; (f) income not authorized for use based on the Report of Income of NGAs; and (g) prior years’ adjustments affecting the surplus of the government;
Joint Circular: COA,DBM and DOF
3.4.3 Coordinate and reconcile pertinent
data on appropriations and allotments
with the DBM based on SAAB;
3.4.4 Analyze and reconcile allotments with
agencies based on SAOB and coordinate discrepancies noted;
Joint Circular: COA,DBM and DOF
3.4.5 Prepare a report on the results of
the review of budget documents and
control of budget/appropriations;
Joint Circular: COA,DBM and DOF
3.4.6 Prepare the trial balances and financial
statements based on the COA books maintained, and Statement of Appropriations, Allotments, Obligations and Balances.
3.5 COA Auditing Unit shall: 3.5.1 Verify the completeness of the budgetary documents
recorded in the RAOs, coordinate with
GAS, COA for discrepancies noted
and inform the agency accordingly; and
Joint Circular: COA,DBM and DOF
3.5.2 Verify the correctness and completeness of entries in the RAOs and data shown in the SAOB/SBUB and DSODB/ DSUDB submitted by NGAs to GAS, COA.
Joint Circular: COA,DBM and DOF
4.0 Repealing Clause
All circulars, memoranda and other issuances or parts thereof which are inconsistent with the provisions of this Circular are hereby repealed/modified accordingly.
Joint Circular: COA,DBM and DOF
5.0 Effectivity
This Circular shall take effect January
1, 2011.
FLORENCIO B. ABAD CESAR V. PURISIMA Secretary SecretaryDepartment of Budget and Management Department of Finance
Reynaldo A. Villar Chairman Commission on Audit
Joint Circular: COA,DBM and DOF
Subject: Guidelines on the Enhancement of Some Policies on the New Government Accounting System (NGAS)
1.0 Purpose:
The constitutional mandate to promulgate accounting rules and regulation vests in COA authority to prescribe accounting policies and guidelines in the recording of government financial transactions and submission of financial statements and reports.
1.0 Purpose:
In the implementation of
NGAS by national government agencies (NGAs) starting January 1, 2002, some accounting issues and concerns were raised by accountants and budget officers. In view thereof, this Circular is issued to enhance some NGAS policies and procedures.
COA Circular
2.0 General Guidelines
2.1 The “Statement of Income and Expenses” shall be modified
and renamed “Statement of
Subsidy/ Income and Expenses” (Annex
A).
COA Circular
2.2 The account “Subsidy Income from National Government” (Account 651) shall be
renamed “Subsidy from National Government” and appropriate disclosure shall be included in the Notes to Financial Statements (FS) to show its analysis/breakdown.
2.3 The lapsed Notice of Cash Allocation (NCA) shall be recorded in the General Journal thru the Journal Entry Voucher.
COA Circular
Lapsed NCA – Regular & AP
Accounts Dr. Cr.
Subsidy from Nat’l. Govt. xx Cash – Nat’l Treas., MDS xx
NCA for Trust Liabilities Due from Nat’l. Treas. xx Cash – Nat’l Treas., MDS xx
2.4 The restoration of the amount of cash equivalent to the total unreleased MDS checks at yearend required in Section 2.3 of COA Government Accounting and FMIS Circular Letter No. 2002-001 dated December 16, 2002 shall be discontinued. The amount shall instead be disclosed in the Notes to Financial Statements.
COA Circular
2.5 Transactions shall be accounted by fund and separate financial statements and reports shall be submitted; and
COA Circular
COA Circular
2.6 The use of the Registry of Dormant Accounts (RDA) shall be
discontinued. The amount of
dormant accounts shall be restored in the books of
accounts and disclosed in the Notes
to FS.
2.7 The transfer of assets acquired in prior years shall be recorded using the Government Equity account.
COA Circular
TIMING:
ACTIVITIES:1. Capability Building and 1. Preparation of 1. Conduct of focus group
IPSAS Awareness Training GAS Manual for NGAs discussion
2. Evaluation/Study of IPSASs 2. Initial Review and Editing 2. Evaluation of gatheredcomments, integration
3. Preparation and Initial Review in the draft PPSAS and GASof PPSAS covering 19 IPSASs Manual and finalization
TIMING:
ACTIVITIES:1. Review of the PPSAS 1. Printing of the approved 1. Training for Trainors
and GAS Manual by the circular covering the PPSASPSAS Board and GAS Manual 2. Training for Users and
Other Stakeholders2. Approval of the PPSAS 2. Publication of the circular,
and GAS Manual by the PPSAS and GAS Manual in Commission Proper the COA Website
3. Publication of the Circular inofficial gazette
February 2011 to March 2011 March to April 2011 April to December 2011
HARMONIZATION STRATEGY/PLAN
March - August 2010 May 2010 - September 2010 October 2010 - January 2011
Step 1 PPSAS AND
POLICIES
Step 2 GAS Manual
Step 3 Exposure & Finalization
Step 4 Approval
Step 5 Printing/
Dissemination
Step 6 TRAINING
Recommended for Implementation in CY 2012
IPSAS Topics
1. IPSAS 1 – Presentation of FS
2. IPSAS 2 – Cash Flow Statements
3. IPSAS 3 – Accounting Policies, Changes in Accounting Estimates and Errors
4. IPSAS 4 – The Effects of Changes in FOREX
Rates
5. IPSAS 5 – Borrowing Costs
6. IPSAS 9 - Revenue from Exchange Transactions
3. PPSAS (cont.)
IPSAS Topics
7. IPSAS 12 – Inventories
8. IPSAS 13 – Leases
9. IPSAS 14 – Events after the Reporting Date
10. IPSAS 16 – Investment Property
11. IPSAS 17 – Property, Plant and Equipment
12. IPSAS 20 – Related Party Disclosures
13. IPSAS 23 – Revenue from Non-Exchange Transactions (Taxes and Transfers)
IPSAS Topics
14. IPSAS 24 – Presentation of Budget Information in Financial Statements
15. IPSAS 27 – Agriculture
16. IPSAS 31 – Intangible Assets
Status Number of IPSASs
1. Compliant 2
2. Substantially Compliant
4
3. Partially Compliant 6
4. For Compliance 15
5. Not Applicable 3
Total 30
Compliance of NGAS/PGAS with the IPSAS
SUMMARY
IV.A Accounting Issues/Concerns and Results of Review of CY 2009 Financial
Statements and Reports
I. Financial Statements
1. Lack of signature on the “Certified Correct” portion of the Pre and Post Closing Trial Balances.
1.Comply with the requirement of Section 71 of the NGAS Manual for the NGAs.
ISSUES/CONCERNS RESOLUTION
II. Quarterly Reports on Cumulative Allotments,Obligations and Balances
1.Consolidation of Quarterly Reports on Cumulative
Allotments, Obligations and Balances (Annex A)
and Detailed Statement
of Cumulative
Expenditures/
1. Consolidate at the regional level the required quarterly reports (ROs,DOs & IUs) to facilitate submission to GAS within theprescribed deadline..
Accounting Issues/Concerns and Results of Review of CY 2009 Financial Statements and
Reports
Obligations Incurred, Obligations Liquidated/ Disbursements and Unliquidated Obligations (Annex B), by Province/ by City.
Accounting Issues/Concerns and Results of Review of CY 2009 Financial Statements and
Reports
2. Use of quarterly report format not in accordance with in COA Circular No. 96-006 dated May 2, 1996
2. Strictly follow the report format prescribed in COA Circular No.96-006.
Accounting Issues/Concerns and Results of Review of CY 2009 Financial Statements and
Reports
Accounting Issues/Concerns and Results of Review of CY 2009 Financial Statements and
Reports
3.Non-submission of Quarterly List of ABMs and SAROs
3.Submit the List of ABMs and SAROs received thirty days after the end of every quarter.
IV.B Analysis and Review of CY 2009 Financial Statements
1.Huge Balances of Cash in Bank
Local Currency Accounts (all funds) Current Account P4,280,751,560.57
Savings Account P6,614,240.55
ISSUES/CONCERNS RESOLUTIONS 1.For ROs and OUs-
ensure that remittances of salary deductions per RPSU payrolls
are within the prescribed period for timely disbursement.
Note: Per DepED Notes FS, 85.37% or
P3,654,275,632.55 pertains to salary
deductions for remittance to cover
RPSU payrolls for December 2009.
Analysis and Review of CY 2009 Financial Statements
Breakdown of Cash, LCCAREGION 2009
I P168,844,774.68
II 184,414,385.46
III 235,912,433.67
IV-A 65,875,326.96
IV-B 40,361,331.76
V 169,201,784.16
VI 408,217,785.53
VII 388,457,509.84
VIII 509,122,519.30
IX P376,081,623.89
X 237,018,581.85
Analysis and Review of CY 2009 Financial Statements
REGION 2009XI 43,385,101.01
XII 268,876,340.68
XIII 126,966,196.67
NCR 23,297,687.23
CAR 408,242,249.86
R.O Desks 149,980,561.16
OSEC, Bureaus & Cntrs. 96,316,118.74
FAPs 376,328,308.74
Attached Agencies 3,850,939.38
Total P4,280,751,560.57
Analysis and Review of CY 2009 Financial Statements
2.Huge Balances of Outstanding Cash Advances
Payroll Fund
P1,291,286,563.32
Due from Officers and Employees-
P76,765,695.28
2. For heads of DepED - Closely supervise accountable officers and ensure that their cash advances are liquidated within the prescribed periodand previous cash advances are
Analysis and Review of CY 2009 Financial Statements
Advances to Officers and Employees- P1,537,683,900.04
liquidated before new cash advances are granted. At yearend all cash advances must be fully liquidated
Analysis and Review of CY 2009 Financial Statements
Breakdown of Outstanding Cash AdvancesRegion Payroll Fund Due from
Officers and Employees
Advances to Officers and Employees
TOTAL
I P7,657,375.23 P1,179,937.05 P30,161,873.12 P38,999,185.40
II 1,640,255.11 47,082,518.85 23,378,622.22 72,101,396.18
III 100,413,777.24 717,695.95 41,675,675.62 142,807,148.80
IV-A 5,895,229.75 - 138,099,990.80 143,995,220.60
IV-B 3,783,219.80 - 38,911,686.63 42,694,906.43
V 36,037,489.54 - 46,530,614.99 825,681,104.53
VI 670,515,696.61 13,556,460.01 415,760,116.84 1,099,832,273
VII 94,955,913.38 - 28,574,443.11 123,530,356.50
Analysis and Review of CY 2009 Financial Statements
Region Payroll Fund Due from Officers and Employees
Advances to Officers and Employees
TOTAL
VIII P18,961,702.30
- P113,764,975.61 P132,726,677.90
IX 189,857,567.24 - 95,536,645.91 285,394,213.10
X 2,144,831.37 - 54,536,462.50 56,681,293.87
XI 17,856,631.40 - 45,067,729.31 57,924,360.71
XII 24,006,876.57 - 74,093,773.51 98,100,650.08
CARAGA 53,998,111.11 P6,886.57 42,663,533.80 96,668,531.48
CAR 25,231,340.84 3,028,585.92 32,165,000.19 60,424,926.95
NCR 35,130,645.77 10,815,256.77 51,384,157.76 97,330,060.30
Analysis and Review of CY 2009 Financial Statements
Region Payroll Fund Due from Officers and Employees
Advances to Officers and Employees
TOTAL
RO Desks
0.00 - P248,306.74 P248,306.74
OSEC P2,788,660.63 - 238,419,388.04 241,208,048.60
FAPs 411,239.43 P378,354.16 25,227,979.86 267,275,622.10
Attached Agencies
0.00 - 1,482,883.48 1,482,883.48
TOTAL P1,291,286,563.32 P76,765,695.28 P1,537,683,900.04 P3,742,300,017.95
Analysis and Review of CY 2009 Financial Statements
3.Huge balances of receivable accounts
3.The heads of DepED should demand prompt submission of reports needed for the liquidation of funds entrusted to
NGOs/POs. Implementation
must be strictly performed.
Due from NGOs/POs – 36,925,072.63
Due from GOCCs – P 272,400,691.15
Analysis and Review of CY 2009 Financial Statements
4. Unreconciled Reciprocal Accounts
Due from Central Office- P 93,441,114.66 Due to Regional Offices/ Staff Bureaus- 613,627,961.56 Difference (P520,186,846.90)
Analysis and Review of CY 2009 Financial Statements
Due from Regional Offices/Staff Bureaus P 926,319,754.91Due to Operating Units
48,769,441.85Difference P877,550,313.06
Analysis and Review of CY 2009 Financial Statements
Due from Operating Units P
2,259,796,856.69Due to Regional Offices/Staff Bureaus 613,627,961.56 Difference P 1,646,168,895.13
Analysis and Review of CY 2009 Financial Statements
Subsidy from Central Office P200,708,240.39Subsidy from Regional Offices/Staff Bureaus 61,946,867.76Subsidy from Operating Units 150,367,808.02 Total P413,022,916.17
Analysis and Review of CY 2009 Financial Statements
Subsidy to Regional Offices/Staff Bureaus P 5,561,918.73
Subsidy to Operating Units
2,166,046,357.76Total P 2,171,608,276.49Difference(P1,758,585,360.32)
Analysis and Review of CY 2009 Financial Statements
V. Monitoring of Quarterly Reports
CY 2010
Target Receipt Percent
Annex A 796 309 39Annex B 796 294 37
Breakdown
REGION Target Receipt Percent OSEC A 4 0 0 B 4 0 0
NCR A 60 9 15 B 60 9 15
CAR A 32 16 50B 32 16 50
Region I A 60 41 68B 60 40 67
V. Monitoring of Quarterly Reports
V. Monitoring of Quarterly Reports
Breakdown
Region Target Receipt Percent
Region II A 32 8 25
B 32 8 25
Region III A 72 30 42
B 72 29 40
Region A 60 24 40
IV-A B 60 24 40
Region A 32 6 19
IV-B B 32 6 19
Breakdown
Region Target Receipt Percent
Region V A 56 12 21
B 56 12 21
Region VI A 72 41 57
B 72 41 57
Region VII A 64 7 11
B 64 7 11
V. Monitoring of Quarterly Reports
Breakdown
Report Target Receipt Percent
Region VIII A 44 23 52
B 44 23 52
Region IX A 36 19 53
B 36 19 53
Region X A 52 39 75
B 52 30 58
V. Monitoring of Quarterly Reports
Breakdown
Region Target Receipt Percent
Region XI A 40 12 30
B 40 12 30
Region XII A 40 12 30
B 40 9 23
Region XIII A 40 10 25
B 40 9 23As of January 21, 2011
V. Monitoring of Quarterly Reports
CY 2010Target Receipt
Percent
ABM 3,638 3,638 100SAROs 15,772 14,040 89
V. Monitoring of ABMs/SAROs
Breakdown Region Target Receipt Percent
OSEC ABM 25 25 100 SARO 76 76 100
NCR ABM 302 302 100 SARO 1029 1029 100
CAR ABM 98 98 100 SARO 437 437 100
Region I ABM 235 235 100 SARO 1,477 1236 84
V. Monitoring of ABMs/SAROs
Breakdown
Region Target Receipt Percent
Region II ABM 174 174 100 SARO 752 752 100
Region III ABM 366 366 100 SARO 1,367 1367 100 Region IV ABM 386 386 100
SARO 1,483 1483 100
V. Monitoring of ABMs/SAROs
Breakdown
Region Target Receipt Percent
Region V ABM 236 236 100 SARO 1128 1128 100 Region VI ABM 790 790 100
SARO 2,481 1803 73 Region VII ABM 198 198 100
SARO 724 621 86
V. Monitoring of ABMs/SAROs
Breakdown
Region Target Receipt Percent
Region VIII ABM 143 143 100 SARO 1,041 1021 98 Region IX ABM 115 115 100 SARO 649 551 85 Region X ABM 100 100 100 SARO 690 452 65
V. Monitoring of ABMs/SAROs
Breakdown
Region Target Receipt Percent
Region XI ABM 144 144 100 SARO 1027 842 82
Region XII ABM 100 100 100 SARO 540 540 100
Region XIII ABM 226 226 100 SARO 877 702 80
V. Monitoring of ABMs/SAROs
As of January 21, 2011