06/06/2026
Strengthen your mastery of government accounting, financial reporting, and audit compliance through a comprehensive understanding of the legal, technical, and operational frameworks governing public financial management.
Course Description:
This comprehensive webinar equips government personnel with the specialized technical knowledge and legal frameworks required to effectively navigate the complexities of state accounting practices. Participants will master the alignment of the Government Accounting Manual (GAM) with the stringent oversight rules mandated by the Commission on Audit (COA) and the Department of Budget and Management (DBM). Through practical, legally referenced discussions, the program transforms complex financial regulations into clear, actionable workflows that ensure zero audit findings and foster absolute transparency in the stewardship of public funds.
Terminal Learning Outcome:
By the end of this webinar, participants will be able to accurately execute government bookkeeping procedures, prepare compliant financial reports, and implement robust internal controls in strict accordance with the Government Accounting Manual, DBM circulars, and COA auditing standards to effectively prevent or resolve Audit Observation Memoranda, suspensions, and disallowances.
Enabling Learning Outcomes:
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Analyze and Apply Statutory Frameworks: Evaluate the core principles of national government financial management, ensuring all financial transactions align with the Philippine Budget Cycle, DBM circulars, and General Appropriations Act (GAA) guidelines.
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Execute Standard Bookkeeping Entries: Record financial transactions accurately using the Revised Chart of Accounts under the Government Accounting Manual (GAM), meticulously maintaining general and subsidiary ledgers for tracking public funds.
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Manage Disbursements and Liquidations: Implement legally compliant workflows for the grant, utilization, and liquidation of cash advances in strict obedience to COA Circular No. 97-002 and related updates.
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Formulate Audit Remedies: Interpret Audit Observation Memoranda (AOM) systematically and construct legally sound, evidence-supported justifications to successfully lift Notices of Suspension and Notices of Disallowance.
Webinar Outline:
π’ Module 1: Legal Framework and the Philippine Budget Cycle
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Constitutional and Statutory Foundations of Public Fiscal Administration: Article VI, Section 29 of the 1987 Constitution; Book VI of Executive Order No. 292 (Administrative Code of 1987).
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The Four Phases of the National Budget Cycle: Comprehensive breakdown of Budget Preparation, Authorization, Ex*****on, and Accountability.
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DBM-DOF-BTr Joint Circulars and Financial Nexus: Understanding the interplay between appropriation, allotment, obligation, and disbursement.
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The Nexus of the General Appropriations Act (GAA): Navigating the legal weight of budget ex*****on guidelines, cash release programs, and allotment validity.
π’ Module 2: Government Bookkeeping and the Revised Chart of Accounts
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Overview of the Government Accounting Manual (GAM) for National Government Agencies: Core principles, double-entry bookkeeping frameworks, and qualitative characteristics of financial reporting.
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The Revised Chart of Accounts (RCA): Structural breakdown of the 8-digit object codes for Assets, Liabilities, Equity, Income, and Expenses.
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Accounting for Budgetary Accounts: Legal and technical procedures for recording Appropriations, Allotments, Obligations, and Disbursements (ORS/BURS and DV workflows).
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Journalizing Common Government Transactions: Step-by-step processing of revenue collections, remittance to the Bureau of the Treasury (BTr), Modified Disbursement System (MDS) checks, and electronic fund transfers.
π’ Module 3: Cash Advances, Disbursements, and Liquidation Controls
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Legal Prerequisites for Granting Cash Advances: Strict application of PD 1445 (Government Auditing Code) Section 89 and COA Circular No. 97-002.
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Types and Limitations of Cash Advances: Distinguishing regular vs. special cash advances (salaries, petty cash, local/foreign travel, field operating expenses).
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The Liquidation Workflow: Documenting accountability, timelines for submission, and accounting adjustments for unused or short balances.
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Criminal and Administrative Liabilities: Analyzing the legal consequences of non-liquidation under Article 218 of the Revised Penal Code (Failure of Accountable Officer to Render Account) and Civil Service rules.
π’ Module 4: Internal Controls and Internal Audit Under RPGIAM 2020
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National Guidelines on Internal Control Systems (NGICS): Establishing a reliable control environment, risk assessment processes, control activities, and monitoring mechanisms.
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The Revised Philippine Government Internal Audit Manual (RPGIAM) 2020: Defining the distinct roles of internal audit vs. external audit (COA) in government financial reporting.
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Internal Control over Financial Operations: Safeguarding assets, ensuring transaction validity, and enforcing the segregation of duties in accounting offices.
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Preventative Bookkeeping Practices: Designing internal reconciliation mechanics (e.g., Bank Reconciliation Statements, Ledger Matching) to capture errors before submission.
π’ Module 5: Navigating COA Oversight, AOMs, and Disallowances
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The COA Auditing Process: Understanding the nature, scope, and objectives of financial, compliance, and performance audits under the 2009 Revised Rules of Procedure of the COA.
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Deconstructing the Audit Observation Memorandum (AOM): Fact-finding, identifying criteria, analyzing the root cause, and crafting proactive, compliant management responses.
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Notice of Suspension (NS) vs. Notice of Disallowance (ND): Legal definitions, grounds for issuance, enforcement mechanisms, and identifying solidary liability among approving and certifying officers.
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Legal Remedies and Appeal Procedures: Step-by-step guidance on filing Appeals, Motions for Reconsideration, and Petitions for Review within the strict 6-month (180 days) reglementary period.
Target Rank/Posistion:
Bookkeepers, Accounting Staff, Administrative Officers, Budget Personnel, Finance Officers, Cashiers, and government employees involved in financial recordkeeping.
Type of LD: Technical
Training Fee: Free
Certificate of Participation: β±250 (Optional)
Slots Left: 600
Please fill out the form below to register:
https://forms.gle/Mkqhzo5342rW9oQn6
