Illustrative Accounting Entries Annex B-3

Case II - Allotments per SARO released directly to CO. CO issue sub-allotment to RO and RO issue LAA to OU

Central Office Regional Office Operating Unit

Particulars Account Account Account
Code Debit Credit Code Debit Credit Code Debit Credit

1. Receipt of Approved ABM/SARO 8-99-000 271,500

0-90-000 271,500
AC CO RO Total
100 P 94,500 P 21,600 P 116,100
200 114,750 17,850 132,600
300 19,950 2,850 22,800
Total P 229,200 P 42,300 P 271,500

2. Issuance/Receipt of sub-allotment advice 8-99-000 (42,300) 8-99-000 42,300

by CO to RO 0-90-000 (42,300) 0-90-000 42,300

3. Receipt of NCA from DBM No Entry No Entry

4. Issuance of Letter of Advice of 8-81-170 8,500 8-71-170 8,500

Allotment (LAA) by RO to OU 0-90-000 (8,500) 0-90-000 8,500
AC Amount
100 - P 5,000
200 - 3,000
300 - 500
Total P 8,500

5. Issuance of FC by RO to OU 8-81-170 7,000 8-70-370 7,000

amounting to 7,000 8-70-707 7,000 8-71-170 7,000

6 Incurrence of obligations by 0-90-000 129,000 0-90-000 26,700 0-90-000 6,900

CO, RO and OU 0-82-000 129,000 0-82-000 26,700 0-82-000 6,900
AC CO RO OU
100 P 70,000 P 10,000 P 4,000
200 50,000 14,650 2,400
300 9,000 2,050 500
Total P 129,000 P 26,700 P 6,900

6.1 Corollary Entry for obligation for 8-79-900 9,000 8-79-900 2,050 8-79-900 500
the purchased of equipment 0-94-110 9,000 0-94-110 2,050 0-94-110 500
Illustrative Accounting Entries Annex B-3
Case II - Allotments per SARO released directly to CO. CO issue sub-allotment to RO and RO issue LAA to OU

Central Office Regional Office Operating Unit

Particulars Account Account Account
Code Debit Credit Code Debit Credit Code Debit Credit

7. Liquidation of obligations 0-83-000 82,675 0-83-000 15,800 0-83-000 5,800

by CO, RO and OU 8-70-707 82,675 8-70-707 15,800 8-70-370 5,800

Corollary Entries
7.1 For supplies and 8-72-700 675 8-72-700 300 8-72-700 300
materials purchased 8-86-700 675 8-86-700 300 8-86-700 300

7.2 For equipment purchased 8-79-100 9,000 8-79-100 2,050 8-79-100 500
8-79-900 9,000 8-79-900 2,050 8-79-900 500

8. Closing Entries

8.1 For Operating Unit

a) Reversion of unobligated allotment 8-81-170 (1,000) 8-71-170 (1,000)
for PS 0-90-000 1,000 0-90-000 (1,000)

b) Retention of unobligated allotment 0-90-000 (600)

for MOOE 8-90-000 600

c) For obligations and 0-82-000 6,900

liquidations of OU 0-83-000 5,800
8-81-400 1,100

d) For Invested Capital 0-94-110 500

Accounts 8-94-000 500

8.2 For Regional Office

a) Reversion of unobligated allotment 8-99-000 7,600 8-99-000 (7,600)
for PS 0-90-000 7,600 0-90-000 (7,600)

b) Retention of unobligated allotment 0-90-000 (500)

for MOOE and CO 8-90-000 500

c) For obligations and 0-82-000 26,700

liquidations of RO 0-83-000 15,800
8-81-400 10,900
Illustrative Accounting Entries Annex B-3
Case II - Allotments per SARO released directly to CO. CO issue sub-allotment to RO and RO issue LAA to OU

Central Office Regional Office Operating Unit

Particulars Account Account Account
Code Debit Credit Code Debit Credit Code Debit Credit

d) For Check Disbursement 8-70-707 22,800

8-99-000 22,800

e) For Invested Capital 0-94-110 2,050

Accounts 8-94-000 2,050

8.3 For Central Office

a) Reversion of unobligated allotment 8-99-000 (32,100)
for PS 0-90-000 (32,100)

b) Retention of unobligated allotment 0-90-000 (75,700)

for MOOE and CO 8-90-000 75,700

c) For obligations and 0-82-000 129,000

liquidations 0-83-000 82,675
8-81-400 46,325

d) For Check Disbursement 8-70-707 82,675

8-99-000 82,675

e) For Invested Capital 0-94-110 9,000

Accounts 8-94-000 9,000

Balance of accounts at year-end 8-72-700 675 8-72-700 300 8-70-370 1,200

8-79-100 9,000 8-79-100 2,050 8-71-170 500
8-81-400 46,325 8-81-170 500 8-72-700 300
8-86-700 675 8-81-400 10,900 8-79-100 500
8-90-000 75,700 8-86-700 300 8-81-400 1,100
8-94-000 9,000 8-90-000 500 8-86-700 300
8-99-000 122,025 8-94-000 2,050 8-90-000 600
8-99-000 11,900 8-94-000 500