A typical concern in government agencies: the status of funds. In a standardized government accounting system, most managers are not well versed in fund management. Some agencies resort to packaged accounting system or a customized suit of application. Given these options, the perennial issue is: how effective and how efficient? The other issue is the cost. It is not an understatement to say that most, if not all, government agencies are equipped with the simple spreadsheet, the more common is the Excel. With simple worksheet formatting with the use of standard accounting codes, simple task assignment and coordinated schedules of update and transmission, the Excel offers the least cost, yet effective and efficient method of reporting fund status for the provincial, regional, central and national levels. This is the objective of “Simple Excel in Fund Monitoring”, to facilitate the monitoring of fund status, particularly disbursements. It is significantly accurate because of its transaction-based data capture, right from the disbursement voucher as it is being processed.

1. Simple Excel in Fund Monitoring
Keeping It Simple & Straight
Hilario P. Martinez 1
HPM

2. Guiding Principles
Hilario P. Martinez 2

3. How often should
a typical agency
head be updated
on the financial
standing of his
office?
 Daily?
 Weekly?
 Bi-weekly?
 Monthly?
Weekly is
ideal and
workable
Hilario P. Martinez 3

4. How Government get funds
GOVERNMENT FUNDS
TAXES,
DUTIES
& FEES
Hilario P. Martinez 4
WORKER-CITIZENS

5. The Managers’ Concern:
CASH INFLOW DISBURSEMENTS!
Hilario P. Martinez 5

6. Fund Status Reporting System’s
Design Consideration
Agency MIS Infrastructure
Stand-alone Platforms
V
E
R
S
U
S
FUND
STATUS
REPORT
Hilario P. Martinez 6

7. Area of Concern: Disbursements in
Mandatory Accountabilities
PERSONAL SERVICES
MAINTANANCE and OTHER
OPERATING EXPENSES
CAPITAL OUTLAY
K.R.A. #1 K.R.A. #2 K.R.A. #3 K.R.A. #N
Hilario P. Martinez 7
- Expenditures

8. Consolidation & Process Flow of
Financial Data
Provincial Summary
Regional Summary
National Summary
3rd Level
2nd Level
1st Level
Provincial
Office Units
Regional
Office
Units
Central
Office
Units
P.Os
R.Os
Hilario P. Martinez 8
The Secret of Consolidation:
start with the smallest generic unit

9. The Friday 3 o’clock Disbursement
Reporting Habit
Friday, three (3)
o’clock p.m*
Weekly Cut-off time
4 o’clock
Finalizing Fund
Weekly Summary
Report
Transmission
(late start time)
Maximum: one hour
* Client Service of Banks closes 3 o’clock pm
For all provincial,
regional and central
offices/units
to next
superior
office
for 1st, 2nd and 3rd levels
Hilario P. Martinez 9

10. Flexibility of being updated
Monday
morning
update at
the office
Update via mobile devices
(even during weekends and holidays)
… could come with comparative
graphics to facilitate executive
appreciation
Hilario P. Martinez 10

11. Source
Input
Document
Hilario P. Martinez 11
• Salaries & Wages
• Travel
• Communication
• Supplies & Materials
• Electricity
• etc.
Expenditures:
D I S B U R S E M E N T VO U C H E R
• Data capture at the instance
of obligation of expenditure
by account code/s in the
designated box in the
disbursement voucher
• Obligation of expenditure
must be certified by a duly
authorized accountant
• The disbursement should be
approved by a duly
authorized approving
authority

12. Hilario P. Martinez 12
Basic Tool - Excel Pre-formatted Worksheet
Use of Digitized Signatures must be authorized thru formal office order to
facilitate submission of reports in case of absence of accountable officers
NOTE:
*
* EC – Expense Codes are pre-listed
and write-protected

13. Accomplishing the worksheet
1. Formula cells for “totals” are write protected
2. Cell entries are appended/added as in a list
NOTE:
Hilario P. Martinez 13

14. Simultaneous and Coordinated Recording
of Expenditures by Key Decision-Making
Units at all Levels
PROVINCIAL OFFICE
REGIONAL OFFICE
CENTRAL OFFICE
Hilario P. Martinez 14

15. Provincial Summary Format
Hilario P. Martinez 15

16. Consolidating the PO Summaries and the
Regional Office worksheet to evolve the
Regional Summary *
* Same process for CO-ROs consolidation
Hilario P. Martinez 16
Copied from PO Summaries, cell values are pasted/appended according
to expense code to evolve into a RO Summary format
P.O.-2 P.O.-#P.O.-1R.O.-#

17. Regional Summary Format
Hilario P. Martinez 17

18. Central Office Summary Format
Hilario P. Martinez 18

19. Fund Status – National Summary Format
Hilario P. Martinez 19

20. The viability and potential of this
simple fund status reporting tool
Hilario P. Martinez 20
TRENDS
by EXPENSE CODES
HISTORICAL RECORDS establishes
D
E
T
E
C
T
S
BENCHMARKS
 FUND-OUTPUT RATIOS
 RESOURCE ALLOCATION
 etc…

21. Hilario P. Martinez 21
Supports Better Team Performance
Review

22. Looking closer at details: comparing expenditure
patterns/trends by region, province and office
Cash Flow: Planned vs Actual
Comparing Magnitudes:
Item Overspending vs
Underspending
Hilario P. Martinez 22
PROGRAM REVIEW
PREDICTABILITY

23. ENHANCED
Merits of Adopting a Simple Excel-
based Fund Status Reporting System
A viable management tool
Supports the practice of
due diligence
Provides bases for fiscal-
related standards
A potent and critical alert
mechanism
Hilario P. Martinez 23