As per COA-DBM Joint Circular No. 2019-1, agencies are required to submit accountability reports to the Department of Budget and Management as well as the Commission on Audit in compliance to pertinent sections of the General Provisions of the annual General Appropriations Act (GAA).  The Budget and Financial Accountability Reports (BFARs) should be submitted through the Unified Reporting System within 30 days after the end of each quarter.  The report on physical accomplishments is consolidated and follow the Budget Accountability Report No. 1 format.

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