This Manual shall apply to all procurement activities of all LGUs, i.e., provinces, cities, municipalities, regardless of class or category. COA NGS Cluster 8. The LG PAM has been developed in consultation with a wide range of stakeholders. Evaluation of IPSASStudied and evaluated each IPSAS to determineapplicabilityII. 96. performance assessment manual that has been used since 2011 as well as international experiences and best practices. DCC Master Dbase) ICAR 664, 665 & 673 (Ford Q1 Assessment) 11-01-2013 Implementing the GOVERNMENT ACCOUNTING MANUAL (GAM) (For National Government Agencies) Budget and Other Finance Personnel Perspective. The Metropolitan Waterworks and Sewerage System (MWSS) or the System is a government-owned and controlled corporation created under Republic Act No. PPSAS Numbering – The PPSAS is assigned the same number as the IPSAS to maintain the link. Contract Review. Government Units (LGUs) The Guidebook shares with local government units (LGUs) practical insights in pursuing public-private partnership (PPP) projects through Joint Ventures (JVs). A report on the utilization of the funds received from other LGUs shall be submitted to the Grantor LGUs. The MC provides a foundation for further development in local road asset management (I-RAM) and makes accounting practice in local government units (LGUs) compliant with the PPSAS, specifically ppsAs 17. Funds received from private or international donors as a result of the request for assistance provided in Sec. COA Region I. Seminar on Cash Examination ... Risk Based Financial Audit Manual (RBFAM) Sept 25 – Oct 6, 2006. Government Accounting Manual. 2 of Rule 14 … the PPSAS is assigned the same number as the IPSAS to maintain the link responsibility center is a part, segment, unit or function of a government agency, headed by a manager, who is accountable for a specified set of activities. In case of the LGUs and DILG. COA Region I. Seminar on PPSAS for LGUs – Agency. All images from Knowledge Management Division of the PPP Center. 9485 or the Anti-Red Tape Act of 2007. Cross-references and links. Twenty–five PPSAS have been harmonized with IPSAS, and the International Financial Reporting Standards (IFRS) have been adopted for implementation in 2014 through COA Resolution 2014-003. PPSASs are designed to apply to the general purposefinancial reports of all public sector entities otherthan Government Business Enterprises (GBEs)Applies to all NGAs, LGUs and GOCCs not classifiedas GBEsMethodologyI. FINANCE DEPARTMENT PROCEDURES AND WORK - we bring to you the 2016 Edition of the Budget Operations Manual for Local Government Units (BOM for LGUs), which details reforms for responsive, transparent, and accountable local government spending, especially as they mirror efforts that are being undertaken at the national level. 6234 which was approved on June 19, 1971 replacing the National Waterworks and Sewerage Authority. Corporate Information. PPSAS for LGUS format Government Accounting Manual. It will be used to determine the access to and allocation of the LDF at least for two years (2016 and 2017). Implementation Guidance 2 - Illustrative Disclosure Examples The PPP Center said the MoU with the LGUs is part of a larger project being undertaken by the agency to establish a Protocol for Stakeholder Engagement for Local PPP Projects, part of which is a consultation mechanism based on target stakeholders, specifically from the SOCCSKSARGEN region in Mindanao involved in various local PPP projects. Nov 14-16, 2005. The seminar is especially designed for government employees, NGAs, GOCCs classified as nongovernment business entities, LGUs and SUCs, particularly those assigned in internal audit, accounting, finance, treasury, budget, asset management, human resource management, corporate planning, operations systems developers, general services, etc. Cashbook/CRR/CkDR of the Accountable Officer (AO) were not updated contrary to Revised Cash Examination Manual Chapter II, for LGUs), 2016 EDITION 1.0 PURPOSE This Circular is being issued to prescribe the BOM for LGUs, 2016 Edition, as a guide for all provinces, cities and municipalities. METROPOLITAN WATERWORKS AND SEWERAGE SYSTEM. As part of our continuing role of capacitating government agencies in engaging in PPP projects, the LGU PPP Manual is seen to be a salient tool in increasing local government units’ level of awareness and capacity in project identification, selection, preparation, and implementation. 4.  PPSASs are designed to apply to the general purpose financial reports of all public sector entities other than Government Business Enterprises (GBEs)  Applies to all NGAs, LGUs and GOCCs not classified as GBEs The chart of accounts of the National Government has been revised to provide new accounts for the adoption of PPSSA through COA circular no. Most governments prepare and issue as public documents, or otherwise Carlo Cruz. The manual describes methods for sampling plants, surface water, drainage water, water for irrigation, container mix, and any other articles designated by an inspector as possible sources of P. ramorum inoculum at the nursery. 2. The Government Accounting Manual (GAM) shallprovide guidelines to explain and expand PPSAS, andprovide practical assistance to agencies making thetransition from one basis of accounting to another,particularly if intermediate steps are involved. The Philippine Public Sector The PPSAS and the Revised Chart of. The electronic classification guides in PAAS on ISOnet or PAASbase give you cross-references between the applicable classification … COMMISSION ON AUDIT CIRCULAR NO. Scope  PPSASs set out requirements dealing with transactions and other events in general purpose financial reports. Development Projects: A PPP Manual for LGUs (LGU PPP Manual). Accounts: Tools to Enhance Accountability and Transparency in Financial Reporting LOURDES M. CASTILLO Assistant Commissioner Government Accountancy Sector Commission on Audit. 89-296 January 27,1989 TO : All Heads of Departments, Chiefs of Bureaus/Offices of the National Government, Provincial Governors, City Mayors, Heads of Local Government Units, Managing Heads of Government-Owned and/or Controlled 24. Project Administration Manual Purpose and Process 1. It is a knowledge product of the PPP Center and Cities Development Initiative for Asia (CDIA). 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