Office of The Secretary

Republic of the Philippines
Department of Health
OFFICE OF THE SECRETARY
October 15,2021
DEPARTMENT MEMORANDUM
No. 2021 - 0419
FOR $
ALL HEADS OF DOH CENTERS FOR HEALTH
DEVELOPMENT (CHD), HOSPITALS, SANITARIA,
TREATMENT & REHABILITATION CENTERS (TRC) AND
BUREAUS
SUBJECT : Submission and Consolidation of Financial Statements
The Commission on Audit (COA) prepares the Consolidated Annual Audit Report
(CAAR) for every National Government Agency (NGA) in compliance with its mandate under
the 1987 Philippine Constitution and Presidential Decree (PD) No. 1445, otherwise known as
the Government Auditing Code of the Philippines.
The CAAR provides essential information on the financial position, financial

performance, changes in net assets/equity, cash flows, and comparison of budget and actual
amounts of NGAs. It likewise presents the summary ofthe audit results, specifically opinions
on the faimess of presentation of the financial statements (FSs) and significant
recommendations on operational, efficiency, and effectiveness ofthe agencies.
To assist the Central Office in the preparation of the Department of Health (DOH)
financial statements, all CHD Accountants and Budget Officers are hereby directed to prepare
their quarter and annual consolidation of Financial Statements/Reports which reflects the
documentations and figures from the operating units. Below are the required submissions:
Financial Statements / Reports Deadline of Submission

Pre/Post Closing Trial Balance
Statement of Financial Position
Statement of Financial Performance
Statement of Cash Flows
Statement of Comparison of Budget and Actual
Amounts (SCBAA)
Every 31% of January after the end
Statement of Changes in Net Assets/Equity ofthe reporting period
Notesto Financial Statements
Restated Financial Statements- Prior Year
Aging of Receivables
Aging of Payables
Breakdown of Income and Expenses
Building 2, San Lazaro Compound, Rizal Avenue, Sta. Cruz, 1003 Manila ® Trunk Line 651-7800 Direct Line: 711-6110
© URL:
http://www.doh.gov.ph; e-mail: ftduque@doh.gov.ph
Statement of Appropriations, Allotments, Obligations,
Disbursements and Balances (FAR No. 1)
Statement of Appropriations, Allotments, Obligations,
Disbursements and Balances by Object of Expenditures
15" day
after end of each quarter
(FAR No. 1-A)
List of Allotments and Sub-Allotments (FAR No. 1-B)
In relation to the foregoing, please consider that balances, transactions, revenues, and
expenses between operating units within the DOH shall be eliminated in full. Consolidated
financial statements shall be prepared using uniform accounting policies for like transactions
and other events in similar circumstances.
Regarding the Notes to Financial Statements, all offices must follow the template that
may be accessed through bit.ly/DOH Notes to FS. The following pieces of information must
also be included in the Notes to FS:
e with complete disclosures on the nature of the accounts and explanation on the its
movement;
e with full disclosures on the status of pending litigations and claims including the
estimated amount that could lead to possibility of any outflow in settlement;
e with disclosures on the List of Budget Utilizations Not Yet Due and Demandable
Please be reminded that failure to observe the reporting stated may be cause of
automatic suspension of the payment of their salaries and other emoluments until they
have complied therewith pursuant to PD 1445, Title III, Chapter 3, Section 122.2.
Violation of this for at least three (3) times shall subject the offender to administrative
disciplinary action imposed under Executive Order No. 292, the Administrative Code of
1987, Book V, Title I-B, Chapter 10, Section 55.
All other issuances inconsistent with this Memorandum are hereby rescinded.
This shall take effect on the consolidation of FSs for the year ended December 31, 2021.
By Authority ofthe Secretary of Health:
ATQNG, MD
of Health
Asdlistant Secretary
Administrgtion and Financial Management Team
Government Accounting Manual (GAM), Chapter 20 - Consolidated and Separate Financial Statements

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Republic of the Philippines

SUBJECT : Submission and Consolidation of Financial Statements

The CAAR provides essential information on the financial position, financial

Financial Statements / Reports Deadline of Submission

By Authority ofthe Secretary of Health:

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