April 29, 2016
BIR MEMORANDUM
| TO | : | All Revenue Officials and Employees |
| SUBJECT | : | Forms for Obligation/Utilization of Funds as Prescribed in the Government Accounting Manual (GAM) |
In line with the implementation of the Government Accounting Manual (GAM) for National Government Agencies, pursuant to COA Circular No. 2015-007 dated October 22, 2015, the following Forms shall be used in the obligation/utilization/adjustment of the approved budget allocations: HTcADC
A. In the utilization/adjustment of approved budget allocations per General Appropriations Act as Released Document (GAARD) and other budget laws/authority:
• Obligation Request and Status (ORS) — this form shall be prepared using blue color bond paper, by the Requesting/Originating Offices and shall be forwarded to the Budget Division/Section/Unit, together with its complete supporting documents for necessary action. (Annex A)
• Notice of Obligation Request and Status Adjustment (NORSA) — this form shall be prepared using green color bond paper, by the Accounting Division/Section/Unit to adjust excess/under obligation. (Annex B)
B. In the utilization/adjustment of approved budget allocations for off budgetary and custodial funds which includes funds treated as Trust Receipts.
• Budget Utilization Request...
