Forms for Obligation/Utilization of Funds as Prescribed in the Government Accounting Manual (GAM)

April 29, 2016BIR MEMORANDUMTO: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: HTcADCA. 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 and Status (BURS) —...