XXX.  COMMISSION ON AUDIT
Appropriations and Obligations
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(In Thousand Pesos)
2003
2001 2002 COA Recommendation
Description
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New General Appropriations  3,346,751  3,679,795  (4,270,438)     3,651,271
General Fund  3,346,751  3,679,795  (4,270,438)     3,651,271
Automatic Appropriations    280,726    300,534    (312,185)       300,425
Retirement and Life Insurance Premiums    280,726    300,534    (312,185)       300,425
Continuing Appropriations    287,432    160,271
Unobligated Releases for COE
R.A. No. 6831      6,419
R.A. No. 7645      2,542
R.A. No. 7663        397
R.A. No. 7845        894
R.A. No. 8174     16,704
R.A. No. 8250        860
R.A. No. 8522     15,039
R.A. No. 8745     40,808
R.A. No. 8760    134,338
R.A. No. 8760 As Reenacted     25,774
Unobligated Releases for Capital Outlays
R.A. No. 8174        394
R.A. No. 8250     16,481
R.A. No. 8522     22,475
R.A. No. 8745      3,862      2,288
R.A. No. 8760     26,219      4,583
R.A. No. 8760 As Reenacted    127,626
Budgetary Adjustment(s)    340,404
Transfer(s) from:
Miscellaneous Personnel Benefits Fund     55,168
Salary Adjustment Fund    198,002
Unprogrammed Fund
General Fund Adjustments     87,234
Total Available Appropriations  4,255,313  4,140,600  (4,582,623)     3,951,696
Unused Appropriations   (160,271)   (160,271)
Unobligated Allotment   (160,271)   (160,271)
TOTAL OBLIGATIONS  4,095,042  3,980,329  (4,582,623)     3,951,696
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Proposed New Appropriations Language
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For general administration and support, support to operations and operations, including locally-funded project . . . . . . . . . . . . . . . . . . . . . P   (4,270,438,000) P   3,651,271,000
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Current Operating Expenditures
Personal Services   Maintenance and Other   Capital Outlays  Total
 Operating Expenses
COA  Recommendation COA  Recommendation COA  Recommendation COA  Recommendation
For general administration and support, support to operations and operations, including locally-funded project P  (3,607,476,000) P   3,450,416,000 P    (365,580,000) P     165,855,000 P  (297,382,000) P      35,000,000 P   (4,270,438,000) P   3,651,271,000
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Special Provisions
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1 . Assessments Levied by the Corporate Audit Office. The Commission on Audit (COA) through its Corporate Audit Office shall assess government-owned and/or controlled corporations for the cost of audit services rendered in accordance with the provisions of Executive Order No. 271 dated July 25, 1987.  Proceeds from the assessments, including receipts derived from other sources authorized by the Government Auditing Code of the Philippines (P.D. No. 1445), shall be deposited with the National Treasury and shall accrue to the General Fund.
2 . Appropriations for Auditing Services to Local Government.  All deductions from National Internal Revenue tax collections intended to cover the cost of auditing services rendered to local government units pursuant to the provisions of P.D. No. 1445, shall be remitted to the National Treasury.
3 . Augmentation of Any Item in the Appropriations of the Commission on Audit. Pursuant to Section 25(5) of Article VI of the 1987 Constitution, the Chairman of the COA is hereby authorized to augment any item in the general appropriations law for the Commission from savings in other items of the COA appropriations. The Chairman of the COA is hereby authorized, subject to appropriate accounting and auditing rules and regulations, to use savings for the payment of fringe benefits as may be authorized by law for officials and personnel of the Commission and to augment any item in the Commission's appropriations for: (a) computerization projects; (b) printing and/or publications of decisions, resolutions; (c) construction, repair, maintenance and improvement of the Commission's central and regional facilities; (d) purchase of books, journals, periodicals, and equipment, maintenance and improvement of the central file of vouchers and other documents of the Commission; and (e) for other official purposes, subject to appropriate accounting rules and regulations.
4 . Submission of Annual COA Report. The Commission on Audit shall submit to the Congress and to the President of the Philippines within one hundred twenty (120) days after the end of every fiscal year annual COA reports containing cumulative allotments, obligations incurred/liquidated, total disbursements, and the results of expended appropriations of each agency and instrumentality of the national government, including government-owned and/or controlled corporations and non-government entities subject to its audit, and recommend measures necessary to improve their effectiveness and efficiency, by province and city.