HHES ACCOUNTING GUIDELINES

UPDATED 2019

Selling Expenses:

1. Bank Charges – bank fees during deposit of remittances.

2. Charity and Welfare - Worker’s medical, educational, optical and dental aid:
 Medical – official receipts with valid prescription, statement of account including Medicare, when
hospitalized. Subsidized 90% in-patient and 75% out-patient.
- The following items are not subject for medical aid:
 Rubbing alcohol
 Vicks vaporub
 Emollient
 Vitamins and supplements
 Dental – official receipts with valid prescription with 75% aid. (ceiling factor depends on current
Remuneration package)
Official Receipt amount Aid
Ceiling amount for Worker P 23,333.33 P 17,500.00
Ceiling amount for dependents P 11,666.67 P 8,750.00
 Optical – official receipts with valid prescription with 75%
Official Receipt amount Aid
Ceiling amount for Worker P 11,666.67 P 8,750.00
Ceiling amount for dependents P 5,833.34 P 4,375.00
 Educational – 60% of tuition fees, minimum boarding/cafeteria, dormitory, development fund, Audio
Visual, guidance, Athletics, ID, Pathfinder/NSTP, Community Extension, Matriculation/Registration,
Internet/Laboratories, Library, Energy fee, Affiliation, Orientation/Entrance, and Vocational/Livelihood.
 No Aid – laundry, test papers, home & school asso, security, lyceum, and other fees that are
personal in nature.

3. Commission – mini in charge 2.5% commission of the total sales.

4. Entertainment- expenses incurred during the visit of auditor and officers of PPH and should sign the receipt, if
possible. Expenses should be allocated to the different funds based on the names of the guests.
5. Insurance/Registration- car insurance (up to TPL only) and registration (car or vehicle must be the name of
HHES manager.
 Attached receipt of coverage insurance policy with PPH Management Committee approval
number.
 Managers is entitled to report 50% of the insurance expense and 100% of the registration
expense if the branch is gaining based on previous year statement.
 If you have car and motor, only one vehicle is allowed.

6. Maintenance – expenses like repair of equipment, cleaning of air-conditioned, repair of furniture/fixtures,

cleaning supplies with approval from the House Management Committee (HMC).
7. Miscellaneous – expenses like stipend of office assistant, helper ( approved by HMC), and other incidental
expenses.
8. Office Supplies – expenses for office supplies like plastic bags, twine, packaging tape, photocopies, printouts,
etc.
9. Phone and Tel – telephone(with monthly billing statement), cell card allowance, fax, internet for the specified
month (with monthly billing statement)
10. Post and Freight – expense like mailing of reports (LBC,JRS,2GO, DHL, etc.), fare/freight of stocks for mini
HHES/student program stocks, travel of mini-HHES in charge
11. Rentals- expense like office rental for the month with Official Receipt.
12. Seminar & Survey – seminar/survey meals of the PPH officer/Publishing Director/Manager.
13. Student Program – expenses incurred during student program.

a. Travel from school to territory

 includes details of the expenses with official receipts, summary of expenses with signature of the
students or student leader/s
 Meal allowance is as per approval by Conference/Mission in the student’s territory.
 Total expense is divided equally – 50% for the conference/mission and 50% for the ADM Student
Program.
 Return fare is reportable when you reached the sales goal required. 50% for the conference/mission
and 50% for the ADM Student Program.
 Report should be submitted upon the arrival of the students in their territory.
b. Student Bonus
 Student Scholarship Certificate duly signed by the student and the Conference/Mission publishing
ministries director.
 Summary of hours, sales and bonus (including students’ accounts when available)
 The name and complete address of the participating school
 Charge should be made to the different funds according to policy:
o 70% LE Benefit Fund
o 20% LMS
o 10% ADM Student Program
 Report should be submitted right after the student summer program. 350 hours minimum
requirement.
c. Commission of Student Leader
 Charge to Leadership fund
 Includes the summary of cash sales items with receipt number.
 Signature of the student leader receiving the cash on cash disbursement and be submitted as soon
as cash is disbursed.
d. Other expenses (Victory Party, House Rental, Utensils and Emergency Assistance)
 Includes summary of expenses, signature of the person receiving the cash on cash disbursement.
 Charge should be made to the different funds according to policy:
o Victory Party – Local Promo Fund
o House Rent (50%) – LE Benefit Fund
o Utensils – LE Benefit
 14. Taxes and Licenses - expenses includes annual business permits, licenses, Mayor’s Permit, BIR registration
renewal. Penalties due to late filing without valid reason will be charged to personal account of manager.
15. Travel and Transport – travel expenses during the month, monthly labor report should always be signed and
approved by the Conference/Mission president/secretary or treasurer when HHES office is located at the
Conference/Mission headquarters.
16. Utilities – monthly water and electricity bills. Drinking water for LEs.
17. Fixed – Machinery and Equipment/Furniture and Fixtures – includes purchase of office equipment, furniture
and fixtures always with approval of HMC.
18. Interest Expense – bonds, notes payable with 2% principal amount (charge to OEXP Interest Expense)
19. Cost of Goods Sold HHES (CGSH-Freight-In)-freight or labor of stocks from PPH to branch, transfer of stocks for
branch to branch.
20. Cost of Goods Sold PPH (CGSP-Freight In)-freight of stocks from branch returned to PPH.

 Charges to HHES Manager – always provide supporting paper/s for charges made(excess computations)

Trust Funds:

1. LEBE – LE Benefit Fund (by branch) – always with approval by respective Publishing Committee.
 Credentialed LEs medical/dental/optical aid, educational subsidy
 Yearly bonus – credentialed/licensed only with computation as shown in yearly LE Benefit Allowance
Report and record of sales in the Monthly LE Benefit Allowance Report – duly signed and with
Publishing Committee Action.
 Medical, welfare, emergency and sympathy assistance. Here in NPUC, LEs are contributing to the LE
Support Fund where they get their assistance. Always with approval of local publishing committee.
 LE travel/fuel to seminar, meeting, fellowship, rally, etc.
 Student LE scholarship (70%)
 Student Les utensils, utilities/house rent one (1) month share
 Other expenses as approved by mission/conference publishing committee.

2. APDF – Leadership Fund – always with approval by respective Publishing Committee

 Commission/Travel
 Student leader commission and travel

3. LOCA – Local Promo Fund – promotional fund – always with approval by respective publishing director
 Mission/Conference Publishing director’s expense – travel, meals, cell card allowance, fuel and
entertainment.
 Expenses during publishing survey and Tri-Union meeting
 Food/meals/fruits during Publishing committee
 Incentives, gift and awards (
 Book samples
 Supplies, purchases as approved by Mission/Conference publishing committee
 Other expenses as approved by Mission/Conference publishing committee.
 4. LMS – Literature Ministry Seminary (By Union)
 Expenses like LE training/seminars meals, Student Les first day meals
 Expenses of LMS Director – travel, meals, supplies, other purchases as approved by Union
Publishing committee

5. SUB APD Pooling Fund – (by Union – NPUC,CPUC,SPUC) Union Leadership Fund
 Medical, optical and dental aid of APD/APMS (out-patient 75%, in-patient 90%)
 Educational subsidy (60%)
 APDs/APMLs SSS/PHIC/HDMF premiums

6. ADS (by Union) – Union Promo Fund – always with approval by Union publishing director
 Union publishing director expense – travel, meals, fuel and entertainment
 Donations, sympathy, emergency, medical assistance
 Thanksgiving, fellowship, retreat, awards, incentives, advertising
 Expenses during publishing survey, Tri-Union meeting
 Book samples, tract, catalog and brochures
 Other purchases/expenses as approved by the Union publishing committee

7. CONV – Convention (by Union) - always with approval by respective Publishing Committee
 LE Union-wide convention, national convention of LEs, APDs, publishing ministry-travel, meals
venue and etc.
 Other expenses as approved by Union Publishing committee, Tri-Union committee

Prepared by: RLR Visaya

Checked by: JC Silva

Chief Accountant

Approved by:

RM Rivamonte AZ Jimenez
VP- ABC/HHES Operations VP - Finance
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