GOVERNMENT ACCOUNTING

MANUAL
for
Local Government Units

THE ACCOUNTING BOOKS,

RECORDS, FORMS AND
REPORTS

VOLUME II
 GOVERNMENT ACCOUNTING MANUAL
for
Local Government Units

TABLE OF CONTENTS

Volume II
The Accounting Books, Records, Forms and Reports

Page

Chapter 1. The Books of Accounts, Registries and

Cash Records

Section 1. Books of Accounts 1

Section 2. Books of Original Entry 1
Section 3. General Journal 1
Section 4. Special Journals 1
Section 5. Cash Receipts Journal 1
Section 6. Procurement Received Journal 1
Section 7. Cash Disbursements Journal 2
Section 8. Check Disbursements Journal 2
Section 9. Authority to Debit Account Disbursement
Journal 2
Section 10. Books of Final Entry 2
Section 11. General Ledger 2
Section 12. Subsidiary Ledger 2
Section 13. Supplies Ledger Card 2
Section 14. Investment Property Ledger Card - Land 3
Section 15. Investment Property Ledger Card -
Building 3
Section 16. Land and Land Improvement Ledger Card 3
Section 17. Local Road Network Ledger Card 3
Section 18. Other Public Infrastructure Ledger Card 3
Section 19. Building and Structure Ledger Card 3

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 Page

Section 20. Equipment Ledger Card 4

Section 21. Other Property, Plant and Equipment
Ledger Card 4
Section 22. Registries 4
Section 23. Registry of Special Trust Fund 4
Section 24. Registry of Appropriations Allotments and
Obligations - Capital Outlay 4
Section 25. Registry of Appropriations Allotments and
Obligations - Maintenance and Other
Operating Expenses 4
Section 26. Registry of Appropriations Allotments and
Obligations – Personal Services 4
Section 27. Registry of Appropriations Allotments and
Obligations – Financial Expenses 4
Section 28. Registry of Estimated and Actual
Income/Revenues and Receipts 5
Section 29. Cash Records 5
Section 30. Cashbook – Cash in Treasury 5
Section 31. Cashbook – Cash in Bank 5
Section 32. Cashbook – Cash Advances 6
Section 33. Petty Cash Record 6

Chapter 2. Accounting Forms and Reports

Section 34. Accounting Forms and Reports 7

Section 35. Certification on Appropriations, Funds
and Obligation of Allotment 7
Section 36. Fund Utilization Request and Status 7
Section 37. Journal Voucher 7
Section 38. Disbursement Voucher 7
Section 39. Payroll 7
Section 40. Petty Cash Voucher 7
Section 41. Report of Collections and Deposits 7
Section 42. Liquidation Report 8
Section 43. Authority to Debit Account 8
Section 44. Report of Authority to Debit Account
Issued 8
Section 45. Report of Checks Issued 8
Section 46. Report of Cash Disbursements 9
Section 47. Report of Supplies and Materials Issued 9

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 Page

Section 48. Check Register 9

Section 49. Schedule of Unreleased Checks 9
Section 50. Index of Payments 9
Section 51. Report of Accountability for Accountable 9
Forms
Section 52. Abstract of Real Property Tax 9
Collections
Section 53. Itinerary of Travel 9
Section 54. Purchase Request 10
Section 55. Requisition and Issue Slip 10
Section 56. Purchase Order 10
Section 57. Acceptance and Inspection Report 10
Section 58. Property Acknowledgement Receipt 10
Section 59. Inventory Custodian Slip 10
Section 60. Stock Card 10
Section 61. Property Card 10
Section 62. Biological Assets Property Card 10
Section 63. Land and Land Improvement Property 10
Card
Section 64. Local Road Network Property Card 11
Section 65. Other Public Infrastructure Property Card 11
Section 66. Building and Structures Property Card 11
Section 67. Report on the Physical Count of 11
Inventories
Section 68. Report on the Physical Count of 11
Investment Property
Section 69. Report on the Physical Count of Land 11
and Land Improvements
Section 70. Report on the Physical Count of Local 11
Road Network
Section 71. Sec. 71. Report on the Physical Count of 11
Other Public Infrastructures
Section 72. Report on the Physical Count of Building 11
and Structures
Section 73. Report on the Physical Count of 11
Equipment, Furniture & Fixtures, and
Other PPE
Section 74. Inventory and Inspection Report for 12
Unserviceable Property
Section 75. Waste Materials Report 12

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 APPENDICES

Appendix No.

1 General Journal (GJ)

2 Cash Receipts Journal (CRJ)
3 Procurement Received Journal (PRJ)
4 Cash Disbursement Journal (CDJ)
5 Check Disbursement Journal (CKDJ)
6 Authority to Debit Account Disbursement Journal
(ADADJ)
7 General Ledger (GL)
8 Subsidiary Ledger (SL)
9 Supplies Ledger Card (SLC)
10 Investment Property Ledger Card – Land (IPLC-L)
11 Investment Property Ledger Card – Building (IPLC-B)
12 Land and Land Improvements Ledger Card (LLILC)
13 Local Road Network Ledger Card (LRNLC)
14 Other Public Infrastructures Ledger Card (OPILC)
15 Building and Structures Ledger Card (BSLC)
16 Equipment Ledger Card (ELC)
17 Other Property, Plant and Equipment Ledger Card
(OPPELC)
18 Registry of Special Trust Fund (RSTF)
19 Registry of Appropriations, Allotment and Obligation –
Capital Outlay (RAAOCO)
20 Registry of Appropriations, Allotment and Obligation –
Maintenance and Other Operating Expenses
(RAAOMOOE)
21 Registry of Appropriations, Allotment and Obligation –
Personal Services (RAAOPS)
22 Registry of Appropriations, Allotment and Obligation –
Financial Expenses (RAAOFE)
23 Registry of Estimated and Actual Income/Revenues and
Receipts (REAIRR)
24 Cashbook – Cash in Treasury (CB-CT)
25 Cashbook – Cash in Bank (CB-CB)
26 Cashbook – Cash Advances (CB-CA)
27 Petty Cash Record (PCR)

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Appendix No.

28 Certification on Appropriations, Funds and Obligation of

Allotment (CAFOA)
29 Fund Utilization Request and Status (FURS)
30 Journal Voucher (JV)
31 Disbursement Voucher (DV)
32 Payroll
33 Petty Cash Voucher (PCV)
34 Report of Collections and Deposits (RCD)
35 Liquidation Report (LR)
36 Authority to Debit Account (ADA)
37 Report of Authority to Debit Account Issued (RADAI)
38 Report of Checks Issued (RCI)
39 Report of Cash Disbursements (RCDisb)
40 Report of Supplies and Materials Issued (RSMI)
41 Check Register (CkR)
42 Schedule of Unreleased Checks (SUC)
43 Index of Payment (IP)
44 Report of Accountability for Accountable Forms (RAAF)
45 Abstract of Real Property Tax Collections (ARPTC)
46 Itinerary of Travel (IT)
47 Purchase Request (PR)
48 Requisition and Issue Slip (RIS)
49 Purchase Order (PO)
50 Acceptance and Inspection Report (AIR)
51 Property Acknowledgement Receipt (PAR)
52 Inventory Custodian Slip (ICS)
53 Stock Card (SC)
54 Property Card (PC)
55 Biological Assets Property Card (BAPC)
56 Land and Land Improvements Property Card (LLIPC)
57 Local Road Network Property Card (LRNPC)
58 Other Public Infrastructures Property Card (OPIPC)
59 Building and Structures Property Card (BSPC)
60 Report on the Physical Count of Inventories (RPCI)
61 Report on the Physical Count of Investment Property
(RPCIP)
62 Report on the Physical Count of Land and Land
Improvements (RPCLLI)
63 Report on the Physical Count of Local Road Network

v
Appendix No.

(RPCLRN)

64 Report on the Physical Count of Other Public Infrastructure

(RPCOPI)
65 Report on the Physical Count of Building and Structures
(RPCBS)
66 Report on the Physical Count of Equipment, Furniture and
Fixtures, and Other PPE (RPCEFFOPPE)
67 Inventory and Inspection Report for Unserviceable
Property (IIRUP)
68 Waste Materials Report (WMR)

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 Chapter 1. THE BOOKS OF ACCOUNTS, REGISTRIES
AND CASH RECORDS

Section 1. Books of Accounts. – The books of accounts used by the local

government unit shall consist of the following:

1. records for recording transactions in chronological order, known as

the journals or books of original entry; and

2. records for classifying and summarizing the effects of the transactions

on individual accounts, known as ledgers or books of final entry.

Section 2. Books of Original Entry. – Books of original entry, or journals,

shall be used to record in time sequence, financial transactions and information presented
in duly certified and approved accounting documents.

The books of original entry shall consist of the following journals:

1. General Journal
2. Special Journals
a. Cash Receipts Journal
b. Procurement Received Journal
c. Cash Disbursements Journal
d. Check Disbursements Journal
e. Advice to Debit Account Disbursement Journal

Section 3. General Journal (GJ). – This journal (Appendix 1) shall be used to

record all transactions which can not be entered in the special journals. It provides
columns for the date, the journal voucher (JV) number, particulars which give
explanation for the transactions recorded, the account code used, posting reference and
the debit and credit amount.

Section 4. Special Journals. – The special journals are specifically designed to

record transactions which are repetitive in nature. Special columns are provided to
facilitate summation and postings in the general ledger.

Section 5. Cash Receipts Journal (CRJ). – This journal (Appendix 2) is used

to record all collections and deposits reported during the month. It provides columns for
the date, RCD number, name of collecting officer, collections (debit and credit), deposits
(debit and credit) and sundry columns in the collections and deposits columns (debit and
credit).

Section 6. Procurement Received Journal (PRJ). – This journal (Appendix 3)

is used to record the deliveries/bills or statement of accounts received for purchases of

1
inventories, property, plant and equipment, biological assets and intangible assets. It
provides columns for the date, reference, particulars which give explanation for the
transactions recorded, and debit columns for account code and amount of the transaction,
and credit column for Accounts Payable.

Section 7. Cash Disbursements Journal (CDJ). – This journal (Appendix 4) is

used to record all payments in cash by disbursing officers. It provides columns for the
date, reference, particulars, debit and credit columns for appropriate disbursements
accounts and sundry columns (debit and credit).

Section 8. Check Disbursements Journal (CkDJ). – This journal (Appendix

5) is used to record the disbursements through checks made by the Disbursing Officer in
the Accounting Division/Unit. It provides columns for the date, reference (check
number), name of payee, debit and credit columns for appropriate disbursements
accounts and sundry columns (debit and credit).

Section 9. Authority to Debit Account Disbursement Journal (ADADJ) –

This journal (Appendix 6) is used to record disbursements paid through Advice to Debit
Account (ADA). It provides columns for the date, ADA No., Reference No. (DV or
Payroll Number), particulars and the debit and credit columns for appropriate
disbursements and the sundry columns (debit and credit).

Section 10. Books of Final Entry. – The books of final entry are the General
Ledger and Subsidiary Ledgers.

Section 11. General Ledger (GL). – The General Ledger (Appendix 7) is a book
of final entry containing accounts arranged in the same order or sequence of the accounts
appearing in the Revised Chart of Accounts. Totals of columns in the special journals and
the individual entries in the General Journal are directly posted in this book. At the end of
each month, the accounts are footed and at the end of the year, these are totaled, ruled and
closed and the balance extracted to serve as the opening balance of the new fiscal year.

Section 12. Subsidiary Ledger (SL). – The Subsidiary Ledger (Appendix 8) is a

book of final entry containing the details or breakdown of the balances of the controlling
account appearing in the General Ledger. Postings to the subsidiary ledgers generally
come from the source documents. Examples of general ledger accounts which has
subsidiary ledgers are Cash – Disbursing Officers, Cash in Bank – Local Currency
Current Accounts, Accounts Receivable, Accounts Payable, Special Accounts in the
General Fund, etc. The totals of the subsidiary ledger balances shall be reconciled to their
respective control account at the end of every month.

Section 13. Supplies Ledger Card (SLC). – The Supplies Ledger Card
(Appendix 9) is a subsidiary ledger to be maintained by the accounting office for each
type of supplies to record all receipts and issuances made.

2
 Section 14. Investment Property Ledger Card – Land (IPLC-L) – The
Investment Property Ledger Card – Land (Appendix 10) is a subsidiary ledger to be
maintained for each land classified as investment property and shall record all additions
and dispositions/reclassifications/transfer of land classified as investment property.

Section 15. Investment Property Ledger Card – Building (IPLC-B) – The

Investment Property Ledger Card-Building (Appendix 11) is a subsidiary ledger to be
maintained for each building classified as investment property. It shall record the
complete description of the building (made of the building, location, floor area and
number of storeys) the building ID number. It also shows the components of the building
such as: the core building, the air-conditioning system, the elevators, etc., the estimated
life of the components, date, reference, description, cost, accumulated depreciation,
accumulated impairment, adjustments, and the maintenance history of each component.

Section 16. Land and Land Improvements Ledger Card (LLILC) - The Land
and Land Improvement Ledger Card (Appendix 12) is a subsidiary ledger to be kept for
each land and land improvement. It shall contain the classification of the account, the
Lot ID, the area and technical description. It also provides information on the additions,
impairment, and accumulated depreciation in case of Land Improvements.

Section 17. Local Road Network Ledger Card (LRNLC). – The Local Road
Network Ledger Card (Appendix 13) shall be kept in the Accounting Division/Unit and
shall be maintained for each local road network. It identifies the Road ID No., the name
of the road, and the complete description of the road which identifies the type of the
pavement (concrete, asphalt, gravel, etc.) the location of the road, the length, width and
thickness. The components of the road shall be presented with the corresponding
estimated life the date and reference of the recognition, the description, cost, accumulated
description (in case of the depreciable components), the impairment loss and the repair
and maintenance history.

Section 18. Other Public Infrastructure Ledger Card (OPILC) – The Other
Public Infrastructure Ledger Card (Appendix 14) shall be kept for each Public
Infrastructure of the LGU other than the local road network. The specific name of the
public infrastructure other than the road network (e.g. flood control system, water supply
system, parks, plaza and monument, etc.). The details of the components shall be
presented, the estimated useful life, the date, the reference, the description of the
transaction, the cost, the accumulated depreciation for the depreciable components, the
accumulated impairment and the maintenance history.

Section 19. Buildings and Structures Ledger Card (BSLC) – The Building
and Structures Ledger Card (Appendix 15) shall be maintained for each building and
structure of the agency. It shall present the name of the building/structure, the ID No. and
the complete description of the building/structure. It also shows the components of the
building such as: the core building, the air-conditioning system, the elevators, etc., the
estimated life of the components, date, reference, description, cost, accumulated

3
depreciation, accumulated impairment, adjustments, and the maintenance history of each
component.

Section 20. Equipment Ledger Card (ELC) – The Equipment Ledger Card
(Appendix 16) is a subsidiary ledger to be kept for each classification of equipment
(machinery, office equipment, information and communication technology equipment,
etc.) showing in detail the Property No., cost, estimated useful life, accumulated
depreciation, accumulated impairment losses, and repair history.

Section 21. Other Property, Plant and Equipment Ledger Card (OPPELC)
– The Other Property, Plant and Equipment (Appendix 17) is a subsidiary ledger card for
other property, plant and equipment not provided with a specific subsidiary ledger. It
shall be maintained for each type of other PPE.

Section 22. Registries. – Registries are accounting records which shall be

maintained to monitor the detailed status of some accounts in the books of accounts.

Section 23. Registry of Special Trust Fund (RSTF). – The Registry of Special
Trust Fund (Appendix 18) shall be maintained for each trust receipt for specific purpose.
All receipts to the specific trust shall be recorded in the RSTF and all charges to the
specific trust receipt as supported by FURS shall be recognized in the RSTF.

Section 24. Registry of Appropriations, Allotments and Obligations –

Capital Outlay (RAAOCO). – The Registry of Appropriations, Allotments and
Obligations – Capital Outlay (Appendix 19) shall be used to record appropriations,
allotments and obligations for capital outlay.

Section 25. Registry of Appropriations, Allotments and Obligations–

Maintenance and Other Operating Expenses (RAAOMOOE). – The Registry of
Appropriations, Allotments and Obligations – Maintenance and Other Operating
Expenses (Appendix 20) shall be used to record appropriations, allotments and
obligations for expenses classified under MOOE.

Section 26. Registry of Appropriations, Allotments and Obligations –

Personal Services (RAAOPS). – The Registry of Appropriations, Allotments and
Obligations – Personal Services (Appendix 21) shall be used to record appropriations and
allotments received for expenses classified under PS.

Section 27. Registry of Appropriations, Allotments and Obligations –

Financial Expenses (RAAOFE). – The Registry of Appropriations, Allotments and
Obligations – Financial Expenses (Appendix 22) shall be used to record appropriations,
allotments and obligations for financial expenses.

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 Section 28. Registry of Estimated and Actual Income/Revenues and Receipts
(REAIRR). – The Registry of Estimated and Actual Income/Revenues and Receipts
(Appendix 23) shall be used to record the details of the estimates and actual
income/revenues and receipts.

Section 29. Cash Records. – Cash Records shall be used to record collections,
deposits, withdrawals and disbursements of cash. It shall be maintained by the
Accountable Officers.

Section 30. Cashbook – Cash in Treasury (CB-CT). – Cashbook for Cash in

Treasury (Appendix 24) shall be used to record collections (Debit column) and deposits to
the bank (Credit column) based on the Report of Collections and Deposits (RCD). The
cashbook shall be maintained by the Treasurer/Cashier by fund and shall be updated and
balanced daily. The Accountable Officer shall, at the end of the month or when required
to do so by proper competent authority, rule and foot the cashbook. He shall likewise
accomplish the following certification in the cashbook:

I HEREBY CERTIFY that the foregoing is a correct and complete

record of the cash transactions had by me in my capacity as
Treasurer/Cashier of ___________ during the period from ____________,
20___ to ___________, 20__, inclusive, as indicated in the corresponding
columns.

Signature Over Printed Name

________________, 20___

Section 31. Cashbook – Cash in Bank (CB-CB). – Cashbook for Cash in Bank
(Appendix 25) shall be used to record deposits of collections (Debit column) and
withdrawals from the bank thru issuance of checks/Authority to Debit Account (Credit
column). The cashbook shall be maintained by bank account and by fund and shall be
updated and balanced daily. The Accountable Officer shall, at the end of the month or
when required to do so by proper competent authority, rule and foot the cashbook. He
shall likewise accomplish the following certification in the cashbook:

I HEREBY CERTIFY that the foregoing is a correct and complete

record of the cash transactions had by me in my capacity as
Treasurer/Cashier of ___________ during the period from ____________,
20___ to ___________, 20__, inclusive, as indicated in the corresponding
columns.

Signature Over Printed Name

________________, 20___

5
 Section 32. Cashbook – Cash Advances (CB-CA). – The accountable officer
shall maintain a cashbook for cash advances (Appendix 26) to record the cash advances
received (Debit column) and payments, refunds and adjustments (Credit column) and the
balance (Balance column). The Accountable Officer shall, at the end of the month or
when required to do so by proper competent authority, rule and foot the cashbook. He
shall likewise accomplish the following certification in the cashbook:

I HEREBY CERTIFY that the foregoing is a correct and complete

record of the cash transactions had by me in my capacity as Disbursing
Officer of ___________ during the period from ____________, 20___ to
___________, 20__, inclusive, as indicated in the corresponding columns.

Signature Over Printed Name

________________, 20___

Section 33. Petty Cash Record (PCR). – The Petty Cash Record (Appendix
27) shall be maintained to record the petty cash advance granted or replenishment made
and utilization and to monitor the petty cash balance. All transactions for the day shall be
recorded immediately.

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 Chapter 2. ACCOUNTING FORMS AND REPORTS

Section 34. Accounting Forms and Reports. – The Accounting Forms and
Reports constitute the means by which financial transactions and information are reported
and recorded in the journals.

Section 35. Certification on Appropriations, Funds and Obligation of

Allotment (CAFOA). – The Certification on Appropriations, Funds and Obligation of
Allotment (Appendix 28) shall be used to request for obligation to be charged against the
allotments. It shall be prepared before processing the claim to ensure that funds are
available for the purpose.

Section 36. Fund Utilization Request and Status (FURS). – The Fund
Utilization Request and Status (Appendix 29) shall be used for requesting funds to be
charged to the special trust accounts. It shall be prepared by the requisitioning office
administering the trust receipts to ensure the availability of funds. FURs shall be posted
in the Registry of Special Trust Fund.

Section 37. Journal Voucher (JV). – The Journal Voucher (Appendix 30) shall
be used for non-cash transactions of the government. It shall be prepared by the
Accounting Unit based on transaction documents presented. Accounting journal entries
shall be reflected therein and it shall serve as the basis for recording the transactions in
the general journal.

Section 38. Disbursement Voucher (DV). – The Disbursement Voucher

(Appendix 31) shall be used by local government agencies for all money claims. The
number shall be indicated on the DV and on every supporting document of the claim. The
supporting documents shall be listed on the face of the voucher and in case more space is
needed, the back of the DV shall be used.

Section 39. Payroll. – The Payroll (Appendix 32) shall be used for the payment
of salaries, wages, overtime pay, honoraria and other emoluments of government officers
and employees.

Section 40. Petty Cash Voucher (PCV). – The Petty Cash Voucher (Appendix
33) shall be used for disbursements out of the Petty Cash.

Section 41. Report of Collections and Deposits (RCD). – The Report of

Collections and Deposits (Appendix 34) shall be prepared by the following:

1. Collectors – for collections received and remittances made.

2. Liquidating Officers – for collections received from collectors and remittances
to the Treasurer/Cashier.

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 3. Treasurer/Cashier – for collections received from liquidating officers,
taxpayers and other sources and deposits to depository banks.

The RCD shall consist of four (4) sections, namely: Section A for Collections;
Section B for Remittances/Deposits; Section C for the Report on the Accountability for
Accountable Forms; Section D for the Summary of Collections and
Remittances/Deposits; and Section E for the Accounting Entries.

Section A is composed of two parts: Part 1 for collections made by collecting

officers as well as the type of accountable forms issued, serial numbers and amount of
collections; and Part 2 for collections made by liquidating officers/treasurers from
collecting officers. Section B presents remittances of collecting/liquidating officers to
treasurers and deposits of treasurers to depository bank. Section C reports on the
accountability for accountable forms which shall include the name of forms and number,
beginning balance, received, issued and ending balance. Section D contains the summary
of collections and remittances/deposits and breakdown of collections as to cash and
details of checks received.

The accountable officer shall certify as to the correctness of the report. The
liquidating officer/treasurer shall verify the report and acknowledge receipt of
collections/remittances.

The report and all supporting documents shall be submitted to the Accountant for
the preparation of the accounting entries.

Section 42. Liquidation Report (LR). – The Liquidation Report (Appendix 35)
shall be prepared by the concerned employees/officers to liquidate cash advances for
travel or for other purposes except those cash advances granted to Regular/Special
Disbursing Officer.

Section 43. Authority to Debit Account (ADA) – The Authority to Debit

Account (Appendix 36) shall be prepared in lieu of a check to request payment from the
depository bank to be credited to the payees of specific disbursement vouchers and
payrolls charged from the depository account of the local government unit.

Section 44. Report of Authority to Debit Account Issued (RADAI). – The

Report of Authority to Debit Account Issued (Appendix 37) shall be used by the Local
Treasurer/Cashier to report daily or as often as necessary his/her disbursements made
through Authority to Debit Account (ADA). It shall be maintained by fund cluster.

Section 45. Report of Checks Issued (RCI). – The Report of Checks Issued
(Appendix 38) shall be prepared by the Cashier/Disbursing Officers daily to report checks
issued during the period including cancelled ones.

8
 Section 46. Report of Cash Disbursements (RCDisb). – The Report of Cash
Disbursements (Appendix 39) shall be prepared by the Disbursing Officer to liquidate
his/her cash advances for payment of salaries, wages, honoraria, allowances, and other
personnel benefits, current operating expenses, and special purpose/time-bound
undertakings.

Section 47. Report of Supplies and Materials Issued (RSMI). – The Report of
Supplies and Materials Issued (Appendix 40) shall be prepared by the Supply and/or
Property Division/Unit to report/summarize all issuance of inventories (by stock number)
for a specific period.

Section 48. Check Register (CkR). – The Check Register (Appendix 41) shall
be used to record all checks issued and where claimants shall be required to acknowledge
receipt of the check.

Section 49. Schedule of Unreleased Checks (SUC). The Schedule of

Unreleased Checks (Appendix 42) shall be prepared by the Treasurer/Cashier for
submission to the Accounting Unit at the end of the year. A JV shall be prepared for each
bank account to record the restoration of cash equivalent for the unreleased checks and
the recognition of the appropriate payable/liability accounts.

Section 50. Index of Payment (IP). – The Index of Payment (Appendix 43) shall
be used to record payments made to each employee, supplier, and other agency creditor.

Section 51. Report of Accountability for Accountable Forms (RAAF). – The

Report of Accountability for Accountable Forms (Appendix 44) shall be used to report
the quantity of accountable forms received, issued or cancelled by the accountable officer
as of the end of the month.

Treasurers/Collectors/Tellers and other accountable officers shall render this

report of accountability for accountable forms at the end of the month for consolidation
by the local treasurer. Such report shall also be prepared in case of transfer of office or
accountability by the accountable officer.

Section 52. Abstract of Real Property Tax Collections (ARPTC). – The

Abstract of Real Property Tax Collections (Appendix 45) shall be prepared by the
accountant to facilitate the distribution of real property tax collections. At the end of the
month a copy of the abstract shall be submitted to the Provincial Accountant for
reconciliation in case of municipalities in the province.

Section 53. Itinerary of Travel (IT). – The Itinerary of Travel (Appendix 46)
shall be used by the official/employee of the agency/entity making the travel to show the
detailed itinerary of travel before and after the travel and shall be attached to all claims
for traveling expenses (cash advance for travel and actual expenses)

9
 Section 54. Purchase Request (PR). – The Purchase Request (Appendix 47)
shall be used to request for the purchase of inventory/item not available on stock.

Section 55. Requisition and Issue Slip (RIS). – The Requisition and Issue Slip
(Appendix 48) shall be used to request supplies and materials that are carried in stock.

Section 56. Purchase Order (PO). – The Purchase Order (Appendix 49) shall be
used to support purchase of equipment, supplies and materials, etc.

Section 57. Acceptance and Inspection Report (AIR). – The Acceptance and
Inspection Report (Appendix 50) shall be used to acknowledge the receipt of supplies and
equipment purchased and report results inspection made thereof.

Section 58. Property Acknowledgement Receipt (PAR). – The Property

Acknowledgement Receipt (Appendix 51) shall be used to report on the receipt of
property and equipment for official use from the Property Officer.

Section 59. Inventory Custodian Slip (ICS). – The Inventory Custodian Slip
(Appendix 52) shall be used by the Supply and/or Property Custodian to issue tangible
items amounting to P15,000 or less than and which has a life of more than one year to
end-user to establish accountability over them.

Section 60. Stock Card (SC). – The Stock Card (Appendix 53) shall be used to
record all receipts and issuances of supplies. It shall be maintained by the Supply and
Property Unit for each item in stock.

Section 61. Property Card (PC). – The Property Card (Appendix 54) shall be
used by the Supply and Property Unit to record the acquisition, description, custody,
disposal and other information about the property, plant and equipment. It shall be kept
for each class of property, plant and equipment not otherwise provided with a specific
property card.

Section 62. Biological Assets Property Card (BAPC). – The Biological Assets
Property Card (Appendix 55) is a property card to be kept by the Biological Asset/s
Caretaker or Officer-in-Charge for each class or type of biological asset to record
promptly the acquisition, description, custody, transfer, disposal and other information
about the property.

Section 63. Land and Land Improvement Property Card (LLIPC) – The
Land and Land Improvement Property Card (Appendix 56) is a property card for land and
land improvement. The General Services Office shall maintain the card for each land and
land improvement.

10
 Section 64. Local Road Network Property Card (LRNPC). – The Local Road
Network Property Card (Appendix 57) shall be maintained in the General Services Office
for each local road network.

Section 65. Other Public Infrastructure Property Card (OPIPC) – The Other
Public Infrastructure Property Card (Appendix 58) shall be kept and maintained for each
public infrastructure network other the road network by the General Services Office.

Section 66. Building and Structures Property Card (BSPC) – The Building
and Structures Property Card (Appendix 59) shall be maintained for each building and
structure.

Section 67. Report on the Physical Count of Inventories (RPCI). – The

Report on the Physical Count of Inventories (Appendix 60) shall be used to report the
physical count of supplies by type of inventory as of a given date. It shows the balance of
inventory items per cards and per count and shortage/overage, if any.

Section 68. Report on the Physical Count of Investment Property (RPCIP) –

The Report on the Physical Count of Investment Property (Appendix 61) shall be used to
report the physical count of Investment (Land and Buildings).

Section 69. Report on the Physical Count of Land and Land Improvements
(RPCLLI) – The Report of Physical Count of Land and Land Improvements (Appendix
62) shall be used to report the physical count of the land and land improvements of the
agency.

Section 70. Report on the Physical Count of Local Road Network

(RPCLRN). – The Report on the Physical Count of Local Road Network (Appendix 63)
shall be used to report on the physical count of road network owned by the LGU. It shall
be prepared yearly.

Section 71. Report on the Physical Count of Other Public Infrastructure

(RPCOPI) – The Report on Physical Count of Other Public Infrastructure (Appendix 64)
shall be used to report on the physical count of public infrastructures other than the local
road network.

Section 72. Report on the Physical Count of Buildings and Structures

(RPCBS) – The Report on the Physical Count of Buildings and Structures (Appendix 65)
shall be used to report on the physical count of buildings and structures.

Section 73. Report on the Physical Count of Equipment, Furniture and

Fixtures and Other PPE (RPCEFFOPPE). – The Report on the Physical Count of
Equipment, Furniture and Fixtures and Other Property, Plant and Equipment (Appendix
66) shall be used to report the physical count of equipment, furniture and fixtures and
other property, plant and equipment by type as of a given date.

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 Section 74. Inventory and Inspection Report for Unserviceable Property
(IIRUP). – The Inventory and Inspection Report for Unserviceable Property (Appendix
67) shall be used as basis to report unserviceable property, inspection and disposal. It
shall be the basis to record dropping from the books the unserviceable properties carried
in the Property, Plant and Equipment and Inventory accounts.

Section 75. Waste Materials Report (WMR). – The Waste Materials Report
(Appendix 68) shall be used to report all waste materials such as destroyed spare parts
and other materials considered scrap due to replacement.

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APPENDICES