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Dir. Marietta M. Lorenzo

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Title: Dir. Marietta M. Lorenzo


1
Updates on
Accounting Related Matters
Dir. Marietta M. Lorenzo Government Accountancy
Sector
2
OUTLINE
I. Framework on Keeping the General
Accounts (KGA) of the National Government
(NG)II. Exposure Draft Circulars a.
Guidelines in the Keeping of the
General Accounts of NG b. Guidelines on
the Enhancement of Some Policies on
the New Government Accounting System
(NGAS)
3
OUTLINE
III. Harmonization of Philippine Government
Accounting Standards (PGAS) with
International Public Sector Accounting
Standards (IPSAS) a. Revision of NGAS
Manual and Chart of Accounts
4
OUTLINE
IV. Accounting Issues/Concerns and Results of
Review of CY 2009 FS/Reports V. Monitoring
of CY 2010 Quarterly Reports, by Province /City
and Other Documents
5
I. Framework on KGA of NG
6
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.
7
I. KEEPING THE GENERAL ACCOUNTS (KGA) OF THE
GOVERNMENTCONTEMPORARY 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

8
KEEPING THE GENERAL ACCOUNTS (KGA) OF THE
GOVERNMENTCONTEMPORARY INTERPRETATION
  • 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

9
KEEPING OF THE GENERAL ACCOUNTS FRAMEWORK
10
KEEPING OF THE GENERAL ACCOUNTS EXPANDED
FRAMEWORK
AGDB
DBM
CSAAB
COA
DOF-BTr
NGAs
AGDB
11
COA KGA OVERVIEW
LEGEND DBM Department of Budget and
Management NGAs National Government Agencies FR
Financial Report FS- Financial Statements GJ
General Journal GL General Ledger JAA Journal
of Appropriations and Allotments JEV Journal
Entry Voucher RAPAL Registry of Appropriations
and Allotments RASPF Registry of Appropriations
for Special Purpose Funds
ROI Report of Income SAA Summary of
Appropriations and Allotments SAAB - Statement of
Appropriations, Allotments and Balances SASPF
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
12
II. Exposure Draft of Circulars
13
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.
14
Joint Circular COA,DBM and DOF
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.
15
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.
16
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.
17
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
18
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.
19
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.
20
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
21
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
22
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
23
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
24
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.
25
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 Years 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
26
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)
27
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
28
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)
29
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).
30
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)
31
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 Office 15 days after each quarter January 20 of each year
Regional Offices Central Offices 20 days after each quarter January 30 of each year
Central Offices GAS, COA 30 days after each quarter February 14 of each year
32
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.
33
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
34
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

35
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

36
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
3.4.6 Prepare the trial balances and
financial statements based
on the COA books maintained, and Statement of
Appropriations, Allotments, Obligations
and Balances.
37
Joint Circular COA,DBM and DOF
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
38
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.
39
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.
40
Joint Circular COA,DBM and DOF
5.0 Effectivity This Circular
shall take effect January 1, 2011.
FLORENCIO B. ABAD CESAR
V. PURISIMA Secretary
Secretary Department of Budget and Management
Department of Finance
Reynaldo A. Villar
Chairman
Commission on Audit
41
II. b. Draft
COA Circular
42
Subject Guidelines on the Enhancement of Some
Policies on the New Government Accounting System
(NGAS)
43
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.
44
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.
45
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).
46
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.
47
COA Circular
  • 2.3 The lapsed Notice of Cash
  • Allocation (NCA) shall be
  • recorded in the General Journal
  • thru the Journal Entry Voucher.

48
  • Lapsed NCA Regular AP
  • Accounts Dr.
    Cr.
  • Subsidy from Natl. Govt. xx
  • Cash Natl Treas., MDS xx
  • NCA for Trust Liabilities
  • Due from Natl. Treas. xx
  • Cash Natl Treas., MDS xx

49
COA Circular
  • 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.

50
COA Circular
  • 2.5 Transactions shall be accounted
  • by fund and separate financial
  • statements and reports shall be
  • submitted and

51
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.
52
COA Circular
  • 2.7 The transfer of assets acquired in prior
    years shall be recorded using the Government
    Equity account.

53
III. Harmonization of PGAS/
NGAS with the IPSAS
54
(No Transcript)
55
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


56
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)
3. PPSAS (cont.)
57
IPSAS Topics
14. IPSAS 24 Presentation of Budget Information in Financial Statements
15. IPSAS 27 Agriculture
16. IPSAS 31 Intangible Assets



58
Compliance of NGAS/PGAS with the IPSAS
SUMMARY
Status Number of IPSASs
Compliant 2
Substantially Compliant 4
3. Partially Compliant 6
4. For Compliance 15
5. Not Applicable 3
Total 30
59
IV. Accounting Issues/Concerns and
Results of Review of CY 2009 FS/Reports
60
IV.A Accounting Issues/Concerns and Results
of Review of CY 2009 Financial Statements and
Reports
ISSUES/CONCERNS
RESOLUTION
Financial Statements Lack of signature on the Certified Correct portion of the Pre and Post Closing Trial Balances. Comply with the requirement of Section 71 of the NGAS Manual for the NGAs.
61
Accounting Issues/Concerns and Results of
Review of CY 2009 Financial Statements and Reports
  1. Quarterly Reports on Cumulative
    Allotments,Obligations and Balances

1. Consolidate at the regional level the required
quarterly reports (ROs,DOs IUs) to facilitate
submission to GAS within the prescribed
deadline. .
1.Consolidation of Quarterly Reports on
Cumulative Allotments, Obligations and
Balances (Annex A) and Detailed Statement of
Cumulative Expenditures/
62
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.
63
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.
64
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.
65
IV.B Analysis and Review of CY 2009 Financial
Statements
RESOLUTIONS
ISSUES/CONCERNS
  • 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

1.For ROs and OUs- ensure that remittances of
salary deductions per RPSU payrolls are within
the prescribed period for timely disbursement.
66
Analysis and Review of CY 2009 Financial
Statements
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.
67
Analysis and Review of CY 2009 Financial
Statements
Breakdown of Cash, LCCA
REGION 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
68
Analysis and Review of CY 2009 Financial
Statements
REGION 2009
XI 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
69
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
period and previous cash advances are
70
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
71
Analysis and Review of CY 2009 Financial
Statements
Breakdown of Outstanding Cash Advances
Region 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
72
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
73
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
74
Analysis and Review of CY 2009 Financial
Statements
  1. 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 GOCCs
  • P 272,400,691.15
  • Due from NGOs/POs
  • 36,925,072.63

75
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)

76
Analysis and Review of CY 2009 Financial
Statements
  • Due from Regional
  • Offices/Staff Bureaus P 926,319,754.91
  • Due to Operating Units 48,769,441.85
  • Difference P877,550,313.06

77
Analysis and Review of CY 2009 Financial
Statements
Due from Operating Units P
2,259,796,856.69 Due to Regional Offices/Staff
Bureaus 613,627,961.56 Difference
P 1,646,168,895.13
78
Analysis and Review of CY 2009 Financial
Statements

Subsidy from Central Office
P200,708,240.39 Subsidy from Regional
Offices/Staff Bureaus
61,946,867.76 Subsidy from Operating Units
150,367,808.02 Total
P413,022,916.17
79
Analysis and Review of CY 2009 Financial
Statements
Subsidy to Regional Offices/Staff
Bureaus P 5,561,918.73 Subsidy to
Operating Units
2,166,046,357.76 Total P
2,171,608,276.49 Difference (P1,758,585,360.32)

80
V. Monitoring of Quarterly Reports
CY 2010 Target
Receipt Percent Annex A 796 309
39 Annex B 796 294
37
81
V. Monitoring of Quarterly Reports
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
50 B 32 16 50 Region I A 60 41
68 B 60 40
67
82
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
83
V. Monitoring of Quarterly Reports
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
84
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
85
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 23 As of January 21,
2011
86
V. Monitoring of ABMs/SAROs
CY 2010 Target Receipt Percent
ABM
3,638 3,638 100 SAROs 15,772 14,040
89
87
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

88
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
89
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
90
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
91
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

As of January 21, 2011
92
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