A pearl buried inside a tightly-shut shell is practically worthless. Government information is a pearl, meant to be sharedwith the public in order to maximize its inherent value.
Financial Accountability Reports (FARs)
FAR No. 1 Statement of Appropriations, Allotments, Obligations, Disbursements and Balances (SAAODB)
FAR No. 1-A Summary of Appropriations, Allotments, Obligations, Disbursements and Balances by Object of expenditures (SAAODBOE)
FAR No. 1-B List of Allotments and Sub-Allotments (LASA) FAR No. 3 Aging of Due and Demandable Obligation (ADDO)
Monthly Report of Disbursements (MRD) - FAR No. 4
The report shall reflect the total disbursements made from the Notice of Cash Allocation (NCA) received and Tax Remittance Advice (TRA) issued. Charged to NCAs are MDS checks issued including Notice of Transfer of Allocations. TRAs are for remittance of all taxes withheld. The report shall track the actual disbursement of the agency against Disbursement Program. The reason for over or under spending shall be indicated.
Quarterly Report of Revenue and Other Receipts (QRROR) - FAR No. 5
This shall reflect the report on actual revenue and other receipts of the agency/operating units for the current year presented by quarter, and by specific sources consistent with the COA Revised Chart of Accounts.