Notice of Cash Allocation (NCA)

• The NCA is an authority issued by the DBM

to central, regional and provincial offices
and operating units to cover their cash
requirements. The NCA specifies the
maximum amount of cash that can be
withdrawn from a government servicing
bank in a certain period.

GOVT ACCTG & ACCTG FOR NPOs by: Z.B.Millan

 Notice of Transfer of Allocation (NTA)

• The NTA is an authority issued by an

agency’s Central Office to its regional and
operating units to cover the latter’s cash
requirements.

GOVT ACCTG & ACCTG FOR NPOs by: Z.B.Millan

Tax Remittance Advice (TRA)
• The TRA is used to recognize: (1) in the
books of national government agencies, the
constructive remittance to BIR and BOC of
taxes and customs’ duties withheld, and the
constructive receipt of NCA for those taxes
and customs duties; (2) in the books of the
BIR and BOC, the constructive receipt of tax
revenue and customs duties; and (3) in the
books of the BTr, the constructive receipt of
the taxes and customs duties remitted.

GOVT ACCTG & ACCTG FOR NPOs by: Z.B.Millan

Non-Cash Availment Authority (NCAA)

• The NCAA is the authority issued by the

DBM to agencies to cover the liquidation of
their actual obligations incurred against
available allotments for availment of
proceeds from loans/grants through
supplier’s credit/constructive cash.

GOVT ACCTG & ACCTG FOR NPOs by: Z.B.Millan