Amoranto, Robie C.

October 24, 2020

BSA 3-1 ACCO 30033
UNIT 2 (ACCOUNTING FOR BUDGETRAY ACCOUNTS): ASSESSMENT
ANSWERS:
1. Entry Name: Department of Health
FUND RELEASE APPROPRIATIONS BALANCE
Personnel Services (PS) ₱ 100,000,000
Maintenance and Other 5,000,000
NOT NEEDING
Operating Expenses
CLEARANCE
(MOOE)
Capital Outlay (CO) -
Personnel Services (PS) 10,000,000
Maintenance and Other 3,000,000
NEEDING CLEARANCE Operating Expenses
(MOOE)
Capital Outlay (CO) 20,000,000

TOTAL
₱ 138,000,000
APPROPRIATIONS

2. Name: Department of Agriculture

NOTICE OF CASH ALLOCATION
BALANCE
RELEASED UTILIZED
DATE UNUTILIZED NCA
(a) (b) (a) – (b)
JANUARY ₱ 2,000,000 - -
FEBRUARY 2,000,000 - -
MARCH 2,000,000 - -
APRIL 3,000,000 ₱ 2,500,000 ₱ 500,000
MAY 6,000,000 5,700,000 300,000
JUNE 2,000,000 - -

TOTAL ₱ 17,000,000 ₱ 8,200,000 ₱ 800,000

A. 2,000,000 + 2,000,000 + 2,000,000 + 3,000,000 + 6,000,000 + 2,000,000 = ₱ 17,000,000 total cash

of NCA that was comprehensively released on January 5, 2012 for the Department of Agriculture

B. 2,000,000 + 2,000,000 + 2,000,000 + 3,000,000 + 6,000,000 = ₱ 15,000,000 cash credited to the

account of Department of Agriculture for the month of May 2012

C. 6,000,000 (Released NCA) – 300,000 (Unutilized NCA) = ₱ 5,700,000 cash balance of NCA for the
month of May