Padilla 02:24 PM, Feb 27, 2023
Greetings of Peace!
May we clarify whether we can pay our Accounts Payable sourced from 2021 GAA Continuing Appropriation which lapsed last December 31, 2022 using our 2023 GAA Current Appropriation.
Central Records Division 02:52 PM, Feb 27, 2023
February 27, 2023
Dear Mr. Padilla:
Warm greetings from the Department of Budget and Management (DBM).
Thank you for your request, dated 27 February 2023, under Executive Order No. 2 (s. 2016) or the Freedom of Information in the Executive Branch.
We have received your request for Payment of Accounts Payable sourced from 2021 GAA Continuing Appropriation on 27 February 2023. We will respond on or before 17 March 2023, in accordance with the Executive Order's Implementing Rules and Regulations.
Should you have any questions regarding your request, kindly contact us using the reply function at the eFOI portal, with ticket number #DBM-067151752669.
Very truly yours,
FRO Media Affairs and Community Relations Office (MACRO)
Bureau 02:06 PM, Mar 08, 2023
March 8, 2023
Dear Anjo Ellis Padilla,
Thank you for your request dated Feb 27, 2023 02:24:22 PM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.
You asked on whether you “can pay Accounts Payable (A/P) sourced from Fiscal Year (FY) 2021 General Appropriations Act (GAA) Continuing Appropriation which lapsed last December 31, 2022, using the FY 2023 GAA Current Appropriation”.
Response to Request
Accounts Payables (A/Ps) as defined by the Commission on Audit (COA) refers to valid and legal obligations of National Government Agencies (NGAs)/ Operating Units (OUs), for which, goods/services/projects have been delivered/rendered/completed and accepted, regardless of the year when these obligations were incurred .
As defined, it is reiterated that Prior Year’s A/Ps are payables, which have been delivered/completed and accepted, but remained unpaid as of the end of the preceding year.
Therefore, such A/Ps accommodated within the budget year’s Monthly Disbursement Program, which are already obligated within the validity period of the allotment issued, and covered by valid contracts, can be paid through the issuance of Notice of Cash Allocation (NCA).
It must be noted, however, that all valid A/Ps which remain unpaid for more than two years shall be reverted to the unappropriated surplus of the General Fund, pursuant to Executive Order (EO) No. 87 , s. 2019 as implemented by COA-DBM Joint Circular (JC) No. 1 , s. 2021.
Budget Technical Bureau
FOI Receiving Officer