Prelim Module 3

Prelim Period
Burauen Community College Modular Home Instruction

Poblacion District 9, San Diego, Burauen, Third Year Professional Courses
Second Semester, SY 2021- 2022
Leyte
Accounting for Government and

Non-Profit Organizations
(for BCC use only)
Module 3:
THE GOVERNMENT ACCOUNTING PROCESS
Prepared by:
Melchor D. Lantajo, CPA, CFMP
THE GOVERNMENT ACCOUNTING PROCESS 1

Prelim Period
Leyte CHAPTER 3
THE GOVERNMENT ACCOUNTING PROCESS
At the end of this chapter, the student is expected to:
 Learn to record the basic transactions of a government entity
 Identify the books of accounts and registries that will be used in recording basic transactions
 Know the major classification of expenditures in government accounting
_______________________________________________________________________________________________
GOVERNMENT ACCOUNTING
Definition  comprises the activities of analysing, recording, classifying, summarizing
and communicating transactions involving the RECEIPT and
DISPOSITION of government funds and property, and interpreting the
results thereof
 same to that of a business entity, except that it incorporates budgetary
controls, such as recording in the budget registries and preparing periodic
budget accountability reports.
Books of Accounts 1. Journals
(Journals and Ledgers) a. General Journal (GJ)
and Registries b. Cash Receipts Journal (CRJ)
c. Cash Disbursements Journal (CDJ)
d. Check Disbursements Journal (CKDJ)
2. Ledgers
a. General Ledgers
b. Subsidiary Ledgers
3. Registries maintained by Accounting Department
a. Registry of Allotments and Notice of Cash Allocation (RANCA)
b. Registry of Allotment and Notice of Transfer of Allocation
(RANTA)
4. Registries maintained by Budget Department
a. Registry of Revenue and Other Receipts (RROR)
b. Registry of Appropriations and Allotments (RAPAL)
c. Registry of Allotments, Obligations and Disbursements (RAOD)
d. Registry of Budget, Utilization and Disbursements (RBUD)
JOURNALS and LEDGERS - maintained by Accounting Department
BUDGET REGISTRIES
Registries of Revenue Registries of Allotments, Registries of Budget,
Registries of Appropriations
and Other Receipts Obligations and Utilization and
and Allotments (RAPAL)
(RROR) Disbursements (RAOD) Disbursements (RBUD)
o budgeted amounts o appropriations o allotments received o approved special
o actual collections o allotments o obligations incurred budget
o remittances of ROR o actual disbursements o corresponding
utilizations and
allotment ≤ appropriations obligation ≤ allotment disbursement charged
disbursement ≤ obligation to retained income
i. RAOD-PS i. RBUD-PS
ii. RAOD-MOOE ii. RBUD-MOOE
iii. RAOD-FE iii. RBUD-FE
iv. RAOD-CO RBUD-CO

Prelim Period
Leyte
Appropriations
Unreleased
Allotment
Appropriation
Unobligated
Amount Obligation
Disbursement Accounts Payable

Due and Not yet Due and
Demandable AP Demandable AP
OBJECT OF EXPENDITURES – major classification of expenditures in government accounting
a. Personnel Services  all types of employee benefits
(PS) o salaries and wages
o bonuses
o allowances
o cash gifts
o incentives etc.
b. Maintenance and Other  various operating expenses other than employee benefits and financial
Operating Expenses expenses
(MOOE) o travelling and training expenses
o telephone expenses (landline and mobile)
o utilities expenses (water, electricity, cable subscription etc.)
o supplies expenses (office supplies, drugs and medicines etc.)
c. Financial Expenses  finance costs
(FE) o interest expense / bank charges
o losses on foreign exchange transactions
d. Capital Outlay  capitalizable expenditures (material amounts)
(CO) o equipment
o land acquisition
o construction of infrastructure projects
The Commission on Audit shall keep the general accounts of the government and
preserve the vouchers and other supporting documents.
Basic Recording of Government Transaction (Illustrative Examples)

Appropriation ex. Entity A (a government agency) receives its 2022 GAA consisting of the following:
a. Personnel Services (PS) 100,000.00
b. Maintenance and Other Operating Expenses (MOOE) 60,000.00
c. Financial Expenses (FE) 0.00
d. Capital Outlay (CO) 200,000.00
Total Appro under 2022 GAA 360,000.00
Registry to be maintained: Registries of Appropriations and Allotments (RAPAL)

REGISTRY OF APPROPRIATIONS AND ALLOTMENTS
For the year 2022
Entity Name : Entity A

Fund Cluster : Regular Agency Fund
Reference Appropriations Allotments
Maintenance Total Maintenance Total
Personnel and Other Financial Capital Appropriation Personnel and Other Financial Capital
GAA/SA/ MFO/ Allotments
Date Services Operating Expenses Outlays s Services Operating Expenses Outlays
Date GARO/ PAP
Expenses Expenses
SARO No.
(1)+(2)+(3)+(4) (16)+(17)+(18)
(1) (2) (3) (4) (16) (17) (18) (19)
= (5) + (19)=(20)
1/1/2022 GAA xxxxx 100,000 60,000 0 200,000 360,000

Prelim Period
AllotmentLeyte ex. Entity A (a government agency) receives its allotment from the DBM consisting of the
following:
a. Personnel Services (PS) 90,000.00
b. Maintenance and Other Operating Expenses (MOOE) 40,000.00
c. Financial Expenses (FE) 0.00
d. Capital Outlay (CO) 170,000.00
Total allotment received 300,000.00
Registry to be maintained:
Registries of Appropriations and Allotments (RAPAL)
Registries of Allotments, Obligations and Disbursements (RAOD)
RAPAL:
REGISTRY OF APPROPRIATIONS AND ALLOTMENTS
For the year 2022
Entity Name : Entity A

Fund Cluster : Regular Agency Fund
Reference Appropriations Allotments Unreleased Appropriations
Maintenance Total Maintenance Maintenance
Total Total Unreleased
Personnel and Other Financial Capital Appropriation Personnel and Other Financial Capital Personnel and Other Financial Capital
GAA/SA/ MFO/ Allotments Appropriations
Date Services Operating Expenses Outlays s Services Operating Expenses Outlays Services Operating Expenses Outlays
Date GARO/ PAP
Expenses Expenses Expenses
SARO No.
(1)+(2)+(3)+(4) (16)+(17)+(18) (31)+(32)+(33)
(1) (2) (3) (4) (16) (17) (18) (19) (31) (32) (33) (34)
= (5) + (19)=(20) +(34)= (35)
1/1/2022 GAA 100,000 60,000 0 200,000 360,000
1/2/2022 GARO no. 90,000 40,000 0 170,000 300,000 10,000 20,000 0 30,000 60,000
RAOD-PS:
REGISTRY OF ALLOTMENTS, OBLIGATIONS AND DISBURSEMENTS
PERSONNEL SERVICES
For the year 2022
Entity Name: Entity A

Fund Cluster : Regular Agency Fund MFO/PAP : ___________________________
Legal Basis : GAA 2022 Sheet No. : _____________________
Reference Unpaid Obligations

UACS Object
Unobligated
Date Code/ Allotments Obligations Disbursements
Allotments Due and Not Yet Due and
Date Serial Number Expenditures
Demandable Demandable
1/2/2022 GARO No. xxx 90,000
RAOD-MOOE:
MAINTENANCE AND OTHER OPERATING EXPENSES
For the year 2022


UACS Object
Unobligated
1/2/2022 GARO No. xxx 40,000
RAOD-CO:
CAPITAL OUTLAY
For the year 2022


UACS Object
Unobligated
1/2/2022 GARO No. xxx 170,000

Prelim Period
INCURRENCE
Leyte OF OBLIGATION
Obligation Request and Status  All obligations are incurred through the issuance of ORS.
(ORS)
Requesting Office Head of the Requesting

Office Head of the Budget
o prepares the Division
documents like o certifies the necessity
disbursement and legality of the o certifies the
voucher, payroll, obligation and the availability of the
purchase order and validity of the allotment
others. supporting documents
ex. On February 1, 2022, Entity A enters into the following transactions:

a. PS Payroll received for salaries of employees for
January 1-30, 2022, Php 70,000.00.
b. MOOE Purchase order received for office supplies, Papel
ni Marites Inc., Php 25,000.00.
c. CO Purchase order for printer for use by one of the
Accounting Staff, Printot Company Php 30,000.00
Issuance of ORS
a. Payroll received for salaries of employees for January 1-30, 2022, Php 70,000.00.
OBLIGATION REQUEST AND STATUS Serial No. : 2022-02-01
Entity A Date : February 1, 2022
Entity Name Fund Cluster : Regular Agency Fund GAA PS
Payee
Juan Dela Cruz, et al.
UACS Object
Responsibility Center Particulars MFO/PAP Amount
Code
Payment for the Salaries of Juan Dela Cruz, et al 70,000.00

for payroll period, January 1-30, 2022 xx xx
Total 70,000.00
A. Certified: Charges to appropriation/alloment are B. Certified: Allotment available and obligated
necessary, lawful and under my direct supervision;and for the purpose/adjustment necessary as
supporting documents valid, proper and legal indicated above
Signature : signed Signature : signed
Printed Name: Paro Paro Gebs Printed Name: Kokak Podiquit
Position : Chief Administrative Officer Position : Budget Officer II

Head, Requesting Office/Authorized Head, Budget Division/Unit/Authorized
Representative Representative
Date : ___________________________________ Date : ____________________________
C. STATUS OF OBLIGATION
Reference Amount
Balance
ORS/JEV/Check/ Obligation Payable Payment Due and
Date Particulars Not Yet Due
ADA/TRA No. Demandable
(a) (b) (c) (a-b) (b-c)
02/01/22 Payment for the Salaries of
Juan Dela Cruz, et al for
payroll period, January 1- 2022-02-01
30, 2022 70,000.00

Prelim Period
Leyte
b. Purchase order received for office supplies, Php 25,000.00.
Appendix 11

Entity Name Fund Cluster : Regular Agency Fund GAA MOOE
Payee
Papel Ni Marites Inc.
UACS Object
Code
Purchase order received for office supplies, Papel 25,000.00

ni Marites Inc., xx xx
Total 25,000.00

Date : ___________________________________ Date : ____________________________
Reference Amount
Balance
(a) (b) (c) (a-b) (b-c)
02/01/22
Purchase order received
for office supplies, Papel 2022-02-01
ni Marites Inc., 25,000.00
c. Purchase order for printer for use by one of the Accounting Staff, Printot Company Php 30,000.00.
Appendix 11

Entity Name Fund Cluster : Regular Agency Fund GAA CO
Payee
Printot Company
UACS Object
Code
Purchase order for printer for use by one of the 30,000.00

Accounting Staff, Printot Company Php 30,000.00 xx xx
Total 30,000.00

Date : ___________________________________ Date : ____________________________
Reference Amount
Balance
(a) (b) (c) (a-b) (b-c)
02/01/22 Purchase order for printer
for use by one of the
Accounting Staff, Printot 2022-02-01
Company Php 30,000.00 30,000.00

Prelim Period
RAOD-PS:
Leyte

PERSONNEL SERVICES
For the year 2022


UACS Object
Unobligated
1/2/2022 GARO No. xxx 90,000

2/1/2022 70,000 20,000
RAOD-MOOE:
MAINTENANCE AND OTHER OPERATING EXPENSES
For the year 2022


UACS Object
Unobligated
1/2/2022 GARO No. xxx 40,000

2/1/2022 25,000 15,000
RAOD-CO:
CAPITAL OUTLAY
For the year 2022


UACS Object
Unobligated
1/2/2022 GARO No. xxx 170,000

2/1/2022 30,000 140,000

Prelim Period
Leyte
Adjustment in the Obligated Amount

Notice of Obligation Request and Status Adjustment  used to reflect adjustment in the ORS and RAOD as
(NORSA) a result of positive entry (addition) or negative entry
(deduction), as appropriate
Appendix 12
NOTICE OF OBLIGATION REQUEST AND STATUS ADJUSTMENT Serial No. : _________

_______________________________ Date : _____________
Entity Name Fund Cluster : ______
For: The Budget Officer:

Budget Division/Unit
Please adjust ORS No. ___________________dated ___________________

due to the following changes:
Responsibility Center to ___________________________
Particulars to ___________________________
MFO/PAP to ___________________________
Account Code to ___________________________
Amount to P ___________________________
Please adjust RAOD for excess/under obligation per attached
JEV No. ___________dated ____________.
A. B.
Prepared by: Approved by:
____________________________ _____________________________
Accounting Staff-in-Charge Chief Accountant/Head of Accounting
Division/Unit
C. D.
Certified Correct: Verified by:
Head of Requesting Office/ Head of Budget Division/Unit/
Authorized Representative Authorized Representative
Up to this point, nothing is recorded yet in the accounting books. The recordings above are made on the
budget registries. Journal entries shall only be made for:
a. after processing of the payroll
b. after delivery and inspection of the supplies with complete documentation attached to the voucher
c. after delivery and inspection of the printer with complete documentation attached to the voucher
ACCOUNTING REGISTRIES
Registry of Allotments and Notice of Cash Allocation Registry of Allotment and Notice of Transfer of Allocation
(RANCA) (RANTA)
o determine the amount of allotments not covered o determine the amount of allotments not covered
by NCA and to monitor the available balance of by NTA and to monitor the available balance of
NCA NTA
DISBURSEMENT AUTHORITY
Recording receipt of NCA / NTA ex. On January 2, 2022, Entity A received Notice of Cash Allocation (NCA) for
the first quarter of 2022 from the DBM amounting to Php 200,000.00, net of
tax.
JE to record NCA:
Cash, Modified Disbursement System, Regular 200,000.00

Subsidy from National Government 200,000.00
To record receipt of NCA from DBM

Prelim Period
RANCA: Leyte
Appendix 30
REGISTRY OF ALLOTMENTS AND NOTICE OF CASH ALLOCATION
For the period January to December 2022
Entity Name : ______________________________

Entity A Fund Cluster : Regular Agency Fund
Sheet Number : xxxx
AMOUNT
Notice of Cash Allocation Balance
Allotment
Date Reference Unutilized Unfunded
Received Received Utilized
NCA Allotment
(a) (b) ( c) (b - c) (a - b)
1/2/2022 300,000.00 200,000.00 0 200,000.00 100,000.00
JOURNALS
a. General Journal (GJ)  record transactions not recorded in the special journal
Appendix 1
GENERAL JOURNAL
Month ______________
Entity Name : _____________________________
Fund Cluster : ____________________________ Sheet No. : ___________
JEV UACS Amount
Date Particulars P
No. Object Code Debit Credit
Special Journals
b. Cash Receipts Journal  record the Report of Collection and Deposit and Cash Receipts Register of
(CRJ) Collecting Officers
Appendix 2
CASH RECEIPTS JOURNAL
Month _________________
Entity Name : _______________________________
Fund Cluster : ______________________________ Sheet No. : __________
COLLECTIONS DEPOSITS
Name of CREDIT DEBIT

RCD/
Date JEV No. Collecting SUNDRY SUNDRY
CRReg No.
Officer DEBIT UACS UACS CREDIT
Object P Amount Object P Amount
Code Code
o Report of Collection and Deposit (RCD)

 prepared by a collecting officer to report his/her collections and
deposits to an Authorized Government Depository Bank
(AGDBs)
Appendix 26
REPORT OF COLLECTIONS AND DEPOSITS
Entity Name : _________________________________ Sheet No. : _______________________
Fund Cluster : ________________________________ Date : ___________________________
Amount
Official Receipt/ Report of
Responsibility Breakdown of Collections
Collections by Sub-Collector Payor Particulars MFO/PAP
Center Code Total per OR Taxes Fees
Date Number 40101010 40201010
Total
Summary:
Undeposited Collections per last Report P xxx.xx
Collections per OR Nos. __________to____________ xxx.xx
Deposits
Date: ________________ P xxx.xx
Date: ________________ xxx.xx
xxx.xx
Undeposited Collections, this Report P xxx.xx

Prelim Period
Leyte o Cash Receipts Register (CRReg)
 used by field office without a complete set of books to record
their cash collections and deposits in the books of their mother
office (central, regional, division office)
Appendix 27
CASH RECEIPTS REGISTER
Entity Name : ___________________________________________ Name of Collecting Officer/Cashier : ______________________
Sub-Office/District/Division : ______________________________ Fund Cluster : _________________________________________
Municipality/City/Province : ______________________________ Sheet No. : ___________________________________________
Date : ________________________________________________
Official Receipt/ Cash - Collecting Officer BREAKDOWN OF RECEIPTS

Deposit Slip (10101010) OTHERS
Clearance Fines and
Payor Deposits Permit and Penalties -
Registration UACS
Receipts Balance Fees Certificatio Service
Date Number National Fess Account Description Object Amount
AGDB n Fees Income
Treasury Code
(+) (-) (-) (=) (40201010) (40201020) (40201040) (40201140)
c. Cash Disbursements  record the cash disbursements of the Disbursing Officer

Journal (CDJ)
Appendix 3
CASH DISBURSEMENTS JOURNAL

Month _________________
Entity Name : ___________________________

Fund Cluster : __________________________ Sheet No. : __________
CREDIT DEBIT
Name of Advances Advances to SUNDRY SUNDRY

RCDisb Office Transportation Fuel, Oil and
DATE JEV No. Disbursing Advances for for Special
Supplies and Delivery Lubricants
Water
No. Payroll Operating Disbursing UACS Expenses UACS
Officer Account Expenses Expenses Expenses Account
(19901020) Expenses Officer Object P Amount (50204010) Object P Amount
Title (50203010) (50299040) (50203090) Title
(19901010) (19901030) Code Code
d. Check Disbursements  record the check disbursements of the Disbursing Officer

Journal (CKDJ)
Appendix 4
CHECK DISBURSEMENTS JOURNAL
Month __________________
Entity Name : _____________________________________
Fund Cluster : ____________________________________ Sheet No. : ______________________
CREDIT DEBIT
Serial No. of Checks Name of
SUNDRY SUNDRY
DATE JEV No. RCI/DV No. Disbursing
UACS Object UACS Object
From To Officer P Amount P Amount
Code Code
LEDGERS
a. General Ledger  summarizes all transactions recorded in the journals. Accounts are
arranged according to their sequence in the Revised Chart of Accounts.
Appendix 5
GENERAL LEDGER
Entity Name: _______________________ Fund Cluster : ___________________

Account Title: ______________________ UACS Object Code: _______________
Amount
Date Particulars Ref.
Debit Credit Balance

Prelim Period
b. Subsidiary
Leyte Ledger  show details of each control account in the general ledger
Appendix 6
SUBSIDIARY LEDGER
Entity Name : ______________________________ Fund Cluster : ___________________________
Account of: ___________________________________________________________ Account Code
Office/Address: ________________________________________________________ GL _____________________
Contact Person: _______________________________________________________ SL _____________________
Contact Number/Email Address: _________________________________________
Amount
Date Particulars Ref.
Debit Credit Balance
DISBURSEMENTS----------------------------------------------------------------------------------------------------------------------------- --------
Illustrative Example:
Transaction:
Employees of Entity A have rendered services for January 2022 and are now entitled
to compensation.
Journal entries shall be made because the financial statement elements of the entity are affected
which may result to an increase in the expenses and increase in liability or decrease in cash.
Salaries and Wages 50,000.00

Personnel Economic Relief Allowance (PERA) 2,000.00
Laundry Allowance 150.00
Hazard Pay – Magna Carta for PHW 12,500.00
Subsistence Allowance 1,500.00
Gross Compensation 66,150.00
Deductions: Withholding Tax 7,500.00
GSIS 4,500.00
PhilHealth 900.00
Pag-IBIG 100.00
Total Deductions (13,000.00)
Net Take-home Pay 53,150.00
a) Set-up of payable to officers and employees upon approval of the payroll

date Salaries and Wages - Regular 50,000.00
Personnel Economic Relief Allowance (PERA) 2,000.00
Laundry Allowance 150.00
Hazard Pay – Magna Carta for PHW 12,500.00
Subsistence Allowance 1,500.00
Due to BIR 7,500.00
Due to GSIS 4,500.00
Due to PhilHealth 900.00
Due to Pag-IBIG 100.00
Due to Officers and Employees 53,150.00
To recognize payable to officers and
employees upon approval of the payroll

Prelim Period
b)
Leyte Posting of payable to Section C of ORS
c) Grant of Cash Advance for Payroll (assuming employees do not have yet their payroll accounts)
date Advances for Payroll 53,150.00
Cash – Modified Disbursement System, MDS, 53,150.00
Regular
To recognize grant of cash advance for
payroll
d) Posting of disbursements to the payment column of Section C of the ORS and disbursement column
of the RAOD
e) Liquidation of Payroll Fund (Advances for Payroll)

date Due to Officers and Employees 53,150.00
Advances for Payroll 53,150.00
To recognize liquidation of payroll fund
Remittance of Amounts Withheld
Entity A remits the following amounts withheld to the other government agencies.
Withholding Tax 7,500.00

GSIS 4,500.00
PhilHealth 900.00
Pag-IBIG 100.00
Total Deduction 13,000.00
Remittance of Withholding Tax
Tax Remittance Advice
The TRA is used to recognize:
In the books of government In the books of BIR and BOC, In the books of Bureau of
agencies, Treasury (BTr),
a) the constructive remittance b) the constructive receipt of c) the constructive receipt of
of taxes withheld to Bureau taxes revenue and taxes and customs duties
of Internal Revenue (BIR) customs duties; and remitted.
or customs duties withheld
to Bureau of Customs
(BOC), and the
constructive receipt of NCA
for those taxes and
customs duties;

Prelim Period
Leyte Books of Entity A
date Cash – Tax Remittance Advice 7,500.00
Subsidy from National Government 7,500.00
To recognize the constructive receipt of
NCA for TRA
date Due to BIR 7,500.00
Cash – Tax Remittance Advice 7,500.00
To recognize the constructive remittance
of taxes withheld to the BIR through TRA
Books of BIR
date Cash – Tax Remittance Advice 7,500.00
Income Tax 7,500.00
To recognize constructive receipt of taxes
withheld by National Government
Agencies (NGAs) through TRA
Books of BTr
date Subsidy to National Government Agencies 7,500.00
Cash – Tax Remittance Advice 7,500.00
To recognize constructive receipt of
remittance of taxes withheld by NGAs
through TRA
Remittance to GSIS, Pag-IBIG and PhilHealth

date Due to GSIS 4,500.00
Due to Pag-IBIG 100.00
Due to PhilHealth 900.00
Cash, MDS, Regular 5,500.00
To recognize remittance to GSIS, Pag-
IBIG and PhilHealth
BILLINGS, COLLECTIONS AND REMITTANCES
Illustrative Examples:
a) Entity A bills revenue of P 100,000.00 for rental income.

date Accounts Receivable 100,000.00
Rent / Lease Income 100,000.00
To recognize billing of rent income
b) Entity A collects the sum of amount from the billed revenue and remits the collections to the BTr.
date Cash, Collecting Officers 100,000.00
Accounts Receivable 100,000.00
To recognize collection of income
date Cash – Treasury / Agency Deposit, Regular 100,000.00

Cash, Collecting Officers 100,000.00
To recognize remittance of income to BTr

Prelim Period
Leyte P.D. No. 1445 requires that all collections must be remitted to the National Treasury, unless
another law specifically allows otherwise.
The billing of revenue is recorded in the General Journal while the collections and remittance
are recorded in the Cash Receipts Journal.
REVERSION OF UNUSED NOTICE OF CASH ALLOCATION (NCA)
Government entities are required to revert any unused NCA at the end of the accounting period.
The unused NCA is computed as follows:
Cash – Modified Disbursement System

Receipt of NCA 200,000.00
53,150.00 Advances for Payroll
5,500.00 Remittance to GSIS etc.
141,350.00 end
date Subsidy from National Government 141,350.00

Cash – Modified Disbursement System 141,350.00
To recognize reversion of unused NCA
Notice that the entry above is the exact opposite of the entry to record the receipt of
the NCA.
References:
 Commission on Audit – Government Accounting Manual for National Government Agencies Volume 1
Accounting Policies, Guidelines and Procedures, and Illustrative Accounting Entries
 Commission on Audit – Government Accounting Manual for National Government Agencies Volume 2
The Accounting Books, Registries, Records, Forms and Reports

Prelim Module 3

Uploaded by

Copyright:

Available Formats

You might also like

Prelim Module 3

Uploaded by

Document Information

Original Description:

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Prelim Module 3

Uploaded by

Copyright:

Available Formats

Prelim Period

Burauen Community College Modular Home Instruction

Accounting for Government and

THE GOVERNMENT ACCOUNTING PROCESS 1

JOURNALS and LEDGERS - maintained by Accounting Department

THE GOVERNMENT ACCOUNTING PROCESS 2

Disbursement Accounts Payable

Basic Recording of Government Transaction (Illustrative Examples)

Registry to be maintained: Registries of Appropriations and Allotments (RAPAL)

Entity Name : Entity A

THE GOVERNMENT ACCOUNTING PROCESS 3

Entity Name : Entity A

Entity Name: Entity A

Reference Unpaid Obligations

1/2/2022 GARO No. xxx 90,000

Entity Name: Entity A

Reference Unpaid Obligations

1/2/2022 GARO No. xxx 40,000

Entity Name: Entity A

Reference Unpaid Obligations

1/2/2022 GARO No. xxx 170,000

THE GOVERNMENT ACCOUNTING PROCESS 4

Requesting Office Head of the Requesting

ex. On February 1, 2022, Entity A enters into the following transactions:

Payment for the Salaries of Juan Dela Cruz, et al 70,000.00

Signature : signed Signature : signed

Printed Name: Paro Paro Gebs Printed Name: Kokak Podiquit

Position : Chief Administrative Officer Position : Budget Officer II

THE GOVERNMENT ACCOUNTING PROCESS 5

OBLIGATION REQUEST AND STATUS Serial No. : 2022-02-01

Purchase order received for office supplies, Papel 25,000.00

Signature : signed Signature : signed

Printed Name: Paro Paro Gebs Printed Name: Kokak Podiquit

Position : Chief Administrative Officer Position : Budget Officer II

OBLIGATION REQUEST AND STATUS Serial No. : 2022-02-01

Purchase order for printer for use by one of the 30,000.00

Signature : signed Signature : signed

Printed Name: Paro Paro Gebs Printed Name: Kokak Podiquit

Position : Chief Administrative Officer Position : Budget Officer II

THE GOVERNMENT ACCOUNTING PROCESS 6

REGISTRY OF ALLOTMENTS, OBLIGATIONS AND DISBURSEMENTS

Entity Name: Entity A

Reference Unpaid Obligations

1/2/2022 GARO No. xxx 90,000

Entity Name: Entity A

Reference Unpaid Obligations

1/2/2022 GARO No. xxx 40,000

Entity Name: Entity A

Reference Unpaid Obligations

1/2/2022 GARO No. xxx 170,000

THE GOVERNMENT ACCOUNTING PROCESS 7

Adjustment in the Obligated Amount

NOTICE OF OBLIGATION REQUEST AND STATUS ADJUSTMENT Serial No. : _________

For: The Budget Officer:

Please adjust ORS No. ___________________dated ___________________

Cash, Modified Disbursement System, Regular 200,000.00

THE GOVERNMENT ACCOUNTING PROCESS 8

Entity Name : ______________________________

Please adjust ORS No. _dated _

Entity Name: _____ Fund Cluster : _