A INTOSAI – International Organization of

ARP – Allotment Release Program Supreme Audit Institutions

AGDB – Authorized Government Depository
Bank
ADA – Advice to Debit Account
ALGU – Allocation to Local Government Units
B JEV – Journal Entry Voucher
BTr – Bureau of Treasury
Budget Cycle (PLEA) – Preparation,
Legislation, Execution, Accountability
BESF – Budget of Expenditures and Sources of
Financing
BEDs – Budget Execution Documents
BIR – Bureau of Internal Revenue
BOC – Bureau of Customs
IPSASB – International Public Sector
Accounting Standards Board
J
JDF – Judiciary Development Fund
K
L
LGUs- Local Government Units
LDDAP- ADA – List of Due and Demandable
Accounts Payable – Advice to Debit
Account

C M
COA – Commission on Audit MDS – Modified Disbursement Systems
CRP – Cash Release Program MDS-GSBs - Modified Disbursement Systems
CRReg – Cash Receipt Register – Government Servicing Banks
CDC – Cash Disbursement Ceiling MFO/ PAP – Major Financial Output/
CGU – Cash Generating Unit Program, Activity, and Project

D N
DBM – Department of Budget and NGAS – New Government Accounting System
Management NGAs – National Government Agencies
DFA – Department of Foreign Affairs NEP – National Expenditure Program
DOLE – Department of Labor and Employment NCA – Notice of Cash Allocation
DVs –Disbursement Vouchers NTA – Notice of Transfer Allocation
NORSA – Notice of Obligations Request and
E Status Adjustment
eMDS – Electronic Modified Disbursement NTRA – Notice of Tax Remittance Advisory
System NCAA – Non – Cash Availment Authority
NRV – Net Realizable Value
NSCB – National Statistical Coordination
F Board
FSPs- Foreign Service Posts
FVLCS – Fair Value Less Cost to Sell O
ORS – Obligation Request and Status
G
GOCC – Government Owned or Controlled P
Corporation PR- Purchase Request
GAB – General Appropriations Bill PO –Purchase Order
GAA – General Appropriations Act PPSAS – Philippine Public Sector Accounting
GAARD – General Appropriations Act Release Standards
Document PDAF – Priority Development Assistance Fund
GARO – General Allotment Release Order PFRS –Philippine Financial Reporting Standard
GAM- Government Accounting Manual PERA – Personal Economic Relief Allowance
GFI – Government Financial Institutions PCF – Petty Cash Fund
GFS – Government Finance Statistics PCV – Petty Cash Vouchers
PSC – Property/Supplied Card
H
Q
I R
IPSAS – International Public Sector Accounting RROR – Registries of Revenue and Other
Standards Receipts
IAR – Inspection and Acceptance Report
RROR – RA and FAP - Registries of Revenue S
and Other Receipts – Regular Agency SARO - Special Allotment Release Order
and Foreign Assisted Projects Fund SAGF – Special Account in the General Fund
RROR –SADGF - Registries of Revenue and SPF – Special Purpose Funds
Other Receipts – Special Accounts SC – Stock Card
Locally Funded/ Domestic Grants SLC – Supplies Ledger Card
Fund and
RROR – IGF/BRF - Registries of Revenue and T
Other Receipts – Internally Generated TRA – Tax Remittance Advice
Funds/ Business Related Funds TCRA – Tax and Customs Remittance Advice
RROR – TR/ IATF - Registries of Revenue and
Other Receipts – Trust Receipts/ Inter U
- agency Transferred Funds UACS – Unified Accounts Code Structure
RAPAL – Registry of Appropriations and
Allotments
RAOD - Registries of Allotments, Obligations V
and Disbursements
RAOD – PS - Registries of Allotments, W
Obligations and Disbursements – WSC – Wasted Stock Card
Personnel Services
RAOD – MOOE - Registries of Allotments, X
Obligations and Disbursements – Y
Maintenance and Other Operating Z
Expense
RAOD –FE - Registries of Allotments,
Obligations and Disbursements –
Financial Expenses
RAOD – Co - Registries of Allotments,
Obligations and Disbursements –
Capital Outlays
RBUD – Registries of Budget, Utilization and
Disbursements
RBUD – PS - Registries of Budget, Utilization
and Disbursements – Personnel
Services
RBUD – MOOE - Registries of Budget,
Utilization and Disbursements -
Maintenance and Other Operating
Expense
RBUD – FE - Registries of Budget, Utilization
and Disbursements - Financial
Expenses
RBUD – CO - Registries of Budget, Utilization
and Disbursements - Capital Outlays
RANCA – Registry of Allotments and Notice of
Cash Allocations
RANTA – Registry of Allotments and Transfer
of Allocations
RCD – Report of Collection and Deposit
RCA – Revised Chart of Accounts
RIS – Requisition and Issue Slip
RSMI – Report of Supplied and Materials
Issued