Republic of the Philippines

CORDILLERA ADMINISTRATIVE REGION

_________ Barangay
BAGUIO CITY

OFFICE OF THE SANGGUNIANG BARANGAY

EXCERPTS OF THE MINUTES OF THE BARANGAY COUNCIL MEETING HELD ON (MONTH/DAY/YEAR) AT THE OFFICE OF
THE SANGGUNIANG BARANGAY, (ADDRESS), BAGUIO CITY AT (TIME).

PRESENT:
1 Punong Barangay
2 Barangay Secretary
3 Barangay Treasurer
4 Kagawad
5 Kagawad
6 Kagawad
7 Kagawad
8 Kagawad
9 Kagawad
10 Kagawad

ABSENT:

BARANGAY APPROPRIATION ORDINANCE Numbered ___

(Series of 2016)

AUTHORIZING THE ANNUAL BUDGET OF _______________ BARANGAY FOR FISCAL YEAR 20__ IN THE TOTAL
AMOUNT OF (AMOUNT IN WORDS), (Amount in Number) COVERING THE VARIOUS EXPENDITURES FOR THE
OPERATION OF THE BARANGAY FOR FISCAL YEAR 20__ AND APPROPRATING NECESSARY FUNDS FOR THE
PURPOSE.

BE IT ENACTED BY THE SANGGUNIANG BARANGAY IN SESSION ASSEMBLED,THAT:

Section 1. The Annual Budget for Fiscal Year ______ in the total amount of (AMOUNT IN WORDS)
covering the various expenditures for the operation of ________ Barangay for the period 01 January 20__ to 31
December 20__ as discussed, deliberated upon and approved by the Sangguniang Barangay, is hereby approved.

The budget documents consisting of the following are incorporated herein and made integral part of this
Ordinance:

1. Budget of Expenditures and Sources of Financing;

2. Annual Investment Program; and
3. Personnel Schedule

Section 2. Sources of Funds and Use of Funds.-The sources of funds and the use of funds are presented in
the Statement of Receipts and Expenditures of the _________ Barangay, and Special Purpose Appropriations which
are hereto referred as 'Form 2A'.
epublic of the Philippines
LERA ADMINISTRATIVE REGION
_________ Barangay
BAGUIO CITY

F THE SANGGUNIANG BARANGAY

COUNCIL MEETING HELD ON (MONTH/DAY/YEAR) AT THE OFFICE OF

GUIO CITY AT (TIME).

OPRIATION ORDINANCE Numbered ___

(Series of 2016)

iscal Year ______ in the total amount of (AMOUNT IN WORDS)

ation of ________ Barangay for the period 01 January 20__ to 31
n and approved by the Sangguniang Barangay, is hereby approved.

of the following are incorporated herein and made integral part of this

e of Funds.-The sources of funds and the use of funds are presented in

the _________ Barangay, and Special Purpose Appropriations which
Form 1
BUDGET OF EXPENDITURES AND SOURCES OF FINANCING
____________ Barangay
GENERAL FUND
Current Year Appropriation
Account Income Past Year
Particulars First Semester Second Semester
Code Classification (Actual)
1 (Actual) (Estimate)
2 3 4
5 6

I. Beginning Cash Balance

II. Receipts
A. Local Sources/Internal Sources
1. Tax Revenue
a. Share on Real Property Tax(RPT) 4-01-02-040
50% Location
50% Equal sharing
2. Other Specific Income
a. Clearance/Certification Fees 4-02-01-040
b. Interest Income 4-02-02-220
c. Rent Income 4-02-02-050
d. Miscellaneous Income 4-06-01-010
3. Others

a. Grants/Share from National Wealth 4-01-06-030

b. Subsidy from other LGUs 4-03-01-020
B. External Sources
Internal Revenue Allotment 4-01-06-010
Total Receipts
III. Expenditures
Personal Services
Honoraria 5-01-02-100
Cash Gif 5-01-02-150
Year End Bonus 5-01-02-140
Other Pesonnel Benefits 5-01-04-990

Maintenance and Other Operating Expenses

Traveling Expenses 5-02-01-010
Training Expenses 5-02-02-010
Office Supplies Expenses 5-02-03-010
Accountable Forms Expenses 5-02-03-020
Drugs and Medicines Expenses 5-02-03-070
Medical, Dental and Laboratory Supplies
Expenses 5-02-03-080
Fuel, Oil and Lubricants Expenses 5-02-03-090

Agricultural and Marine Supplies Expenses 5-02-03-100

Other Supplies and Materials Expense 5-02-03-990
Water Expenses 5-02-04-010
Electricity Expenses 5-02-04-020
Prizes 5-02-06-020
Survey Expenses 5-02-07-010

Extraordinary and Miscellaneous Expenses 5-02-10-030

Other Professional Services 5-12-11-990

Environment/Sanitary Services 5-02-12-010
RM - Machinery and Equipment 5-02-13-050
Fidelity Bond Premiums 5-02-16-020
Insurance Expenses 5-02-16-030
Printing and Publication Expenses 5-02-99-020
 Representation Expenses 5-02-99-030
Membership Dues and Contributions to
Organizations 5-02-99-060
Other Maintenance and Operating
Expenses 5-02-99-990
Bank Charges 5-03-01-040
Capital Outlay
Buildings 1-07-04-010
Office Equipment 1-07-05-020
Information and Communication
Equipment 1-07-05-030
Furniture and Fixtures 1-07-07-010
Other Property, Plant and Equipment 1-07-99-990
Special Purpose Appropriations (SPAs)
Appropriation for Development
Programs/Projects (20% Development Fund)
Appropriation for Local Disaster Risk
Reduction and Management (LDRRM)
Other authorized SPAs
Total Expenditures
IV. Ending Balance

We hereby certify that the information presented above are true and correct. We further certify that that foregoing estima
projected as collectible for the Budget year.

Barangay Treasurer City A

APPROVED BY:
____________________________________
Punong Barangay
URES AND SOURCES OF FINANCING
_______ Barangay
ENERAL FUND
Current Year Appropriation
Budget Year
Total (Proposed)
7 8
and correct. We further certify that that foregoing estimated receipts are reasonably
lectible for the Budget year.

City Accountant

APPROVED BY:
_______________________
nong Barangay
 Form 2
PROGRAMMED APPROPRIATION AND OBLIGATION BY OBJECT OF EXPENDITURE
________________ Barangay

Current Year (Estimate) 2016

Object of Expenditure Account Code Past Year (Actual) First Semester Second Budget Year Proposed
2015 Semester Total 2017
(Actual) (Estimate)
(1) (2) (3) (4) (5) (6) (7)
1.0 Current Operating Expenditure
1.1 Personal Services - - - - -
Honoraria 5-01-02-100
Cash Gif 5-01-01-020
Year End Bonus 5-01-02-140
Other Pesonnel Benefits 5-01-04-990
1.2 Maintenance and Other Operating Expenses - - - - -
Traveling Expenses 5-02-01-010 -
Training Expenses 5-02-02-010 -
Office Supplies Expenses 5-02-03-010 -
Accountable Forms Expenses 5-02-03-020 -
Drugs and Medicines Expenses 5-02-03-070 -

5-02-03-080
Medical, Dental and Laboratory Supplies Expenses -
Fuel, Oil and Lubricants Expenses 5-02-03-090 -
Agricultural and Marine Supplies Expenses 5-02-03-100 -
Textbooks and Instructional Materials Expenses 5-02-03-110 -
Other Supplies and Materials Expense 5-02-03-990 -
Water Expenses 5-02-04-010 -
Electricity Expenses 5-02-04-020 -
Telephone Expenses 5-02-05-020 -
Prizes 5-02-06-020
Survey Expenses 5-02-07-010 -
Extraordinary and Miscellaneous Expenses 5-02-10-030 -
Environment/Sanitary Services 5-02-12-010 -
RM - Machinery and Equipment 5-02-13-050 -
Fidelity Bond Premiums 5-02-16-020 -
Insurance Expenses 5-02-16-030 -
Printing and Publication Expenses 5-02-99-020 -
Representation Expenses 5-02-09-030

5-02-99-060
Membership Dues and Contributions to Organizations -
Other Maintenance and Operating Expenses 5-02-99-990 -
Bank Charges 5-03-01-040 -
2.0 Fixed Assets - - - -
Buildings 1-07-04-010
Land Improvements 1-07-02-990
Information and Communication Equipment 1-07-05-030
Other Machinery and Equipment 1-07-05-990
Furniture and Fixtures 1-07-07-010
Books 1-07-07-020
Total Appropriations - - - - -
Prepared by: Certified By: Approved by:

Barangay Treasurer City Accountant Punong Barangay

Form 2A
Programmed Appropriation and Obligation for Special Purpose Appropriations

Current Year
AIP Reference Sector Program/Project/Activity Past Year (Actual)
Code 2 3 4 Actual Estimate
1
5 6

General Public
Services

Economic Services

Social Services

Other Services

Prepared by: Approved By:

Barangay Secretary Punong Barangay

nd Obligation for Special Purpose Appropriations

Budget Year (Proposed)

7
Form 3
PERSONNEL SCHEDULE CY 2017
Barangay:

Item No.
Current Year Authorized Budget Year Proposed Per
Position Title Name of Incumbent Increase/
Old New Rate/Annum Annum
Decrease
Grd Stp Amount Grd Stp Amount
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25

Prepared by: Approved by:

________________________
Barangay Secretary Punong Barangay
Form 4

Mandate, Vision/Mission, Major Final Output, Performance Indicators and Targets CY 2017
Barangay:
Mandate:

Vision:
Mission:

Organizational Outcome:
Proposed Budget for the Budge
AIP Reference Performance/ Output
Program/Activity/Project Description Major Final Output Target for the Budget Year
Code Indicator PS MOOE

(1) (2) (3) (4) (5) (6) (7)

A. GENERAL PUBLIC
SERVICES
1. Barangay Governance or Administrative
and Legislative Services:
100% of the various targets
are attained
Planning sessions
conducted consistently to
address Brgy.
a.Formulation and Implementation of admin Developments
plans, policies & strategies planning

B. ECONOMIC SERVICES

C. SOCIAL SERVICES

D. OTHER SERVICES
 TOTAL COST
Prepared by: Approved by:
__________ ___________________
Barangay Secretary Punong Barangay
Final Output, Performance Indicators and Targets CY 2017

Proposed Budget for the Budget Year

CO Total

(8) (9)
 Statement of Statutory and Contractual Obligations and Budgetary Requirements CY _________
___________ Barangay

Amounts
Description 2
1
1. Statutory and Contractual Obligations
1.1 Phil Health

2. Budgetary Requirements
2.1 20% of IRA for Development Fund
2.2 5% Barangay Disaster Risk Reduction Management
2.3 10% SK
TOTAL

Certified Correct: Approved:

Barangay Treasurer Punong Barangay

bligations and Budgetary Requirements CY _________
_______ Barangay

Amounts
2
 Statement of Fund Allocation by Sector CY _________
___________ Barangay

Particulars Account Code General Public Social Services Economic Services Other Services
1 2 Services 3 4 5 6

Certified Correct: Approved:

Barangay Treasurer Punong Barangay

location by Sector CY _________
______ Barangay

Total
7
 CY _____________ Annual Investment Program (AIP)
By Program/Project/Activity by Sector
As of _______________

Barangay:_________________________
No Climate Change Expenditure (Please tick the box if your Barangay does not have any climate change expenditure)

Schedule of Implementation AMOUNT

(In Thousand Pesos)

Maintenance
AIP Completion Expected Funding and Other
Program/Project/Activity Implementing Start Date Capital Outlay Total (11)
Reference Date Outputs Source Personnel Operating
Description (2) Office/Department (3) (4) (10) 8+9+10
Code (1) (5) (6) (7) Services (PS) Expenses
(8) (MOOE) (9)

General
Services
(1000)

Social
Services
(3000)

Economic
Services
(8000)

Other
Services
(9000)

Prepared by: Attested by:

Barangay Secretary Barangay Treasurer Punong Barangay

Date: Date: Date:
__ Annual Investment Program (AIP)
m/Project/Activity by Sector
of _______________

AMOUNT of Climate
Change expenditure
(In Thousand Pesos)

Climate Climate CC
Change Change Typology
Adaptation Mitigation Code (14)
(12) (13)
Section 3. General Provisions. The following policies are authorized for the fiscal year:

a. Income from operating and miscellaneous fees shall be collected at maximum collection
efficiency.
b. Priority in the use of Income shall be for budgetary requirements are mandated by the local
code.
. 20% of IRA for development projects.
. 5% for unforseen Events.
. 10% for Sangguniang Kabataan (SK)
c. Strict complaince to the 55% Personal Services limitation shall be observed.
d. Priority in the use of savings shall be for basic services, augmentation of development
projects and other mandatory expenses provided under the Local Code.
e. All procurement shall follow strictly the provisions of R.A. 9184.
Section 4. Effectivity. This Ordinance is effective on 01 January 20__.

Date Promulgated: ____________

Carried Unanimously,

Name and Signature of Barangay Sanggunian Members

____________________ ____________________
____________________ ____________________
____________________ ____________________
____________________ ____________________
____________________ ____________________
____________________ ____________________
____________________ ____________________
____________________ ____________________
____________________ ____________________
____________________ ____________________
____________________ ____________________
____________________ ____________________

I HEREBY CERTIFY to the correctness of the above-quoted Local Appropriation Ordinance.

___________________________________
Secretary to the Sangguniang Barangay

Attested:

___________________________________
Chairman, Committee on Appropriation

APPROVED:
_____________________
LCE, Punong Barangay
wing policies are authorized for the fiscal year:

d miscellaneous fees shall be collected at maximum collection

me shall be for budgetary requirements are mandated by the local

gs shall be for basic services, augmentation of development

ry expenses provided under the Local Code.

he above-quoted Local Appropriation Ordinance.

Computation for Honorarium Increase
Monthly maximum allowable honorarium
Available Free Honorarium
x =
Total monthly honoraria of kagawads, treasurer and Resources increase
secretary + Punong Barangay
i.e:
Regular Income of Next Preceding Year, say 2014: 2,000,000
Total Personnel Services Expense for 2015: 1,107,482
Computation:
2014 Regular Income 2,000,000
% PS Cap 55
Allowable PS for 2016(excluding waived items) 1,110,000
Add: Waived Items
5,000 Cash gift per brgy. official(11 officials) 55,000
Year End Bonus 7,000
Allowable PS for 2016 including waived items 1,172,000
Less: 2015 PS 1,107,482
Available resources to be proportionately distributed 64,518
to brgy. officials as their honorarium increase.
Computation of Honorarium Increase per Brgy.
official, for punong barangay:
24,141
177,300+24,141 7,200
x 60000=

Form 1
Column 1: Indicate the receipts by major source. The beginning cash balance shall be net of amounts earmarked for specific purpo
Development Fund).
Column 2 : Indicate the account code for each itemized receipt using the Revised Chart of Accounts for LGUs, as prescribed under C
dated December 1, 2015.
Column 3: Classify the income into regular (R) or non-regular (NR).

Note: Based on the Bureau of Local Government Finance Memorandum Circular No. 16-2015 dated June 19, 2015 re Local Public Fi
Electronic Statement of Receipts and Expenditures (which include the Guidebook for the New Local Government Financial Perform
refer to taxes, fees and receipts actually realized, including the IRA and other shares provided for in Sections 284, 290 and 291 of RA
receipts such as national aids, grants, financial assistance, loan proceeds, sales of assets, miscellaneous income/receipts and other

Column 4: Indicate the past year’s actual receipts and expenditures. The past year’s and the first two quarters of the current year’s
jointly certified by the Local Treasurer and the Local Accountant.
Columns 5 and 6 :
Indicate current year’s estimated receipts and expenditures, as follows:
• First semester – actual receipts and expenditures jointly certified by the Local Treasurer and the Local Accountant.
• Second semester – estimated receipts and expenditures prepared by the Barangay Treasurer
Column 7: Indicate the totals of the amounts under Columns 5 and 6.
Column 8 – Indicate the proposed amount of receipts and expenditures for the budget year.
Notes:

REGULAR revenues refer to taxes, fees and receipts actually realized, including the IRA and other shares provided for in Sections 28
of non-recurring receipts such as national aids, grants, financial assistance, loan proceeds, sales of assets, miscellaneous income/re

Basis: BLGF Memorandum Circular No. 16-2015 dated June 19, 2015 re: Local Public Financial Management (PFM) Tools for the Ele
Expenditures (which include the Guidebook for the New Local Government Financial Performance Monitoring System)

Form 2
Column 1
Indicate the applicable Objects of Expenditures. Indicate under Financial Expenditures whether the amounts represent bank charg
expense, commitment charges, documentary stamp expense and other financial charges.
Column 2
Indicate account code using the Revised Chart of Accounts for LGUs, as prescribed under Commission on Audit Circular No. 2015-0
December 1, 2015.
Column 3

Indicate the actual expenditures incurred in the Past Year. The totals of this column should tally with the amount per Column 4 of B
Columns 4 and 5

Indicate current year’s expenditures, as follows: • First semester – actual expenditures as certified by the Local Accountant. • Secon
estimated expenditures prepared by the Barangay Treasurer .The totals of this column should tally with the amount per Columns 5
Form No. 1.

Column 6 – Indicate the totals of the amounts under Columns 5 and 6.

Column 7 – Indicate the proposed expenditures for the budget year. Note: 1. The Barangay Treasurer shall prepare a summary usin
1.

Form 2A
Special Purpose Appropriations shall be provided for the following purposes:
•Appropriation for Development Projects - at least 20% of IRA (Section 287, RA No. 7160)
•Appropriation for Disaster Risk Reduction and Management Program. - at least 5% of estimated
regular income for the budget year (Section 324 [d], RA No. 7160 as amended under Section 21 of
RA No. 10121)
•Other authorized special purpose appropriations
Column 1: Indicate the PPA reference code reflected in the AIP corresponding to each PPA.

Column 2: Indicate the sector the PPA belongs to, whether:

General Public Service Sector /Economic Services Sector / Social Services Sector /Other Services
Sector
Column 3: Indicate a concise description of the work to be done under a particular sector to achieve
specific objectives
Column 4: Indicate the actual expenditures incurred in the Past Year
Columns 5 and 6:
Indicate current year’s expenditures, as follows:
∙First semester (Column 5) – actual expenditures as certified by the Local Accountant.
∙Second semester (Column 6) – estimated expenditures prepared by the Barangay Treasurer

Column 7: Indicate the proposed expenditures for the budget year

Form 3
Columns 1 and 2 - Indicate the old and new item numbers of the plantilla position.

Columns 3 and 4 - Indicate the position title and the name of the incumbent occupying each position. If the position is unfilled,
indicate the word “vacant” under column 4. If the position is proposed for abolition, place the position title inside a bracket. If the
position is proposed for reclassification, place the previous position title in a bracket and indicate the proposed position title below

Column 5 and 6 – Indicate the current salary grade/step and corresponding rate per annum of each position. Include as a footnote
the compensation law/circular being implemented. For the initial implementation of changes, attach a copy of the Position Allocati
List.
Column 7 & 8 – Indicate the salary grade/step and corresponding rate per annum of each position proposed for the budget year.

Column 9 – Indicate the difference between the old and the new rates of compensation per annum for the budget year.
Notes:
Only funded vacant positions shall be included in the plantilla. All unfunded vacant positions shall be removed/deleted from the
plantilla.
Form 4
Mandate: Quote the provision of the LGC on the mandate of the Barangay
Vision: Indicate the future role of the department/office in the Barangay’s development.
Mission: Indicate the significant role of the department/office in attaining the vision .
Organizational Outcome: The specific short-term benefits to clients and the community as a result of the Barangay’s delivery of
Major Final Outputs as defined in the organization’s results framework.
Column 1:
Indicate the PPA reference code reflected in the AIP corresponding to each PPA.
Column 2:
Indicate a concise description of the work to be done under a particular sector to achieve specific objectives. Present the PPAs
following the structure prescribed in this Manual.
Column 3:

Indicate the good or service that a department/agency is mandated to deliver to external clients through the implementation of PPA
Column 4:
Indicate the means to measure how well or how good was the performance in service or output delivery. The Performance
Indicator(s) measure the quantity, quality and timeliness of service delivery to the clients.
Column 5:

Indicate the target for the budget year in terms of the performance indicator expressed in quantity, quality and timeliness.
Columns 6,7,8 & 9: Indicate the proposed budget for the PPA, broken down by expense class - Personal Services (PS), Maintenance
and Other Operating Expenses (MOOE) and Capital Outlay (CO).

Form 6
This form is will present the statutory and contractual obligations, and budgetary requirements.
Statutory and Contractual Obligations
1. Retirement Gratuity
2. Terminal Leave Benefits
3. Debt Service
4. Employees Compensation Insurance Premiums
Budgetary Requirements
1. 20% of IRA for Development Fund
2. 5% Local Disaster Risk Reduction and Management

Form 7
REVISED INSTRUCTIONS:
1.The Statement of Fund Allocation is a summary of appropriations covering the proposed expenditures of the budget
year.
2.Indicate all allocations by sector/service, inclusive of lump-sum appropriations for 5% Disaster Risk Reduction
Management Fund, 20% Development Fund and Financial Expenses.

3. Column 1 - Indicate all expenditures by sector/service, inclusive of lump-sum appropriations for 5% LDRRMF, 20%
DF, Aid to Barangays and Financial Expenses.
4. Column 2 - Indicate account code using the Revised Chart of Accounts for LGUs, as prescribed under Commission
on Audit Circular No. 2015-009 dated December 1, 2015
5. Columns 3 to 6 – The classification of PPAs that should fall within a sector shall follow these guidelines:
•Column 3 - General Public Service Sector - All PAPs that provide planning, financial, administrative, legal and
legislative services to the front-line services of the Barangays shall be categorized within this sector.

•Column 4 - Economic Services Sector - All PAPs directed towards promoting growth in the economy, using all factors
in production, like increasing productivity in agriculture and all other industries, generating employment and other
livelihood projects, shall within this sector.

•Column 5 - Social Services Sector - All PAPs that promote the well-being and general welfare of constituents or
people like education, health, public safety, and protection of the marginalized and disadvantaged members of the
society, shall be classified within this sector.
•Column 6 - Other Services - PAPs that cannot be categorized in any of the sectors identified above

*PPAs or PAPs-Projects/Activities/Programs
ce shall be net of amounts earmarked for specific purposes (e.g., continuing appropriations, 20%

vised Chart of Accounts for LGUs, as prescribed under Commission on Audit Circular No. 2015-009

ular No. 16-2015 dated June 19, 2015 re Local Public Financial Management (PFM) Tools for the
ebook for the New Local Government Financial Performance Monitoring System), regular revenues
r shares provided for in Sections 284, 290 and 291 of RA No. 7160, but exclusive of non-recurring
les of assets, miscellaneous income/receipts and other similar receipts.

st year’s and the first two quarters of the current year’s actual receipts and expenditures shall be

ocal Treasurer and the Local Accountant.

arangay Treasurer

the budget year.

ing the IRA and other shares provided for in Sections 284, 290 and 291 of RA No. 7160, but exclusive
loan proceeds, sales of assets, miscellaneous income/receipts and other similar receipts.

cal Public Financial Management (PFM) Tools for the Electronic Statement of Receipts and
Financial Performance Monitoring System)

penditures whether the amounts represent bank charges, interest

ncial charges.

cribed under Commission on Audit Circular No. 2015-009 dated

column should tally with the amount per Column 4 of BBP Form No. 1.
penditures as certified by the Local Accountant. • Second semester –
his column should tally with the amount per Columns 5 and 6 of BBP

. The Barangay Treasurer shall prepare a summary using BBP Form No.

position.

nt occupying each position. If the position is unfilled,

bolition, place the position title inside a bracket. If the
a bracket and indicate the proposed position title below it.

g rate per annum of each position. Include as a footnote

ntation of changes, attach a copy of the Position Allocation

annum of each position proposed for the budget year.

mpensation per annum for the budget year.

ded vacant positions shall be removed/deleted from the

development.
he vision .
he community as a result of the Barangay’s delivery of

PPA.

tor to achieve specific objectives. Present the PPAs

er to external clients through the implementation of PPAs.

in service or output delivery. The Performance

y to the clients.

r expressed in quantity, quality and timeliness.

n by expense class - Personal Services (PS), Maintenance
 Account Code
Commonly Used Expense Accounts of Barangays Desciption of Accounts
Old New
I. Personnel Services
This account is used to record payment given to professionals for services in recognition of their expertise, broad
superior knowledge in specific fields and special projects. This also include payments to lecturers, resource perso
coordinators and facilitators in seminars, training programs and other similiar activities in training institutions incl
Honoraria 720 5-01-02-100 those who render services beyond their regular workload.

Cash Gif 724 5-01-02-150 This account is used to record the amount granted annually in addition to the year end bonus to government offi
and employees as authorized by law.
This account is used to record the amount granted annually to government officials and employees as authorized
725 5-01-02-140
Year End Bonus
This account is used to record the government's share in premium contributions to the Home Development Mutu
Pag-ibig Contributions 732 5-01-03-020 Fund.

This account is used to record the government's share in premium contributions to the Philippine Health Insuranc
PHILHEALTH Contributions 733 5-01-03-030 Corporation.

This account is used to record the amount contributed by the government for the employees' benefits not falling
Other Personnel Benefits 749 5-01-04-990 any of the specific other personnel accounts.

II. Maintenance and Other Operating Expenses

Traveling Expense 751 5-02-01-010 This account is used to record the costs incurred in the movement/transport of government officers and employe
within the country. This includes transportation, travel per diems, ferriage and all other related expenses.

Training Expense 753 5-02-02-010 This account is used to record the costs incurred for the participation/attendance in and conduct of trainings,conv
and seminars/workshops. It includes training fees, honoraria of lectures. Cost of handouts, supplies, materials, m
snacks and all other expenses related to training.

Office Supplies 755 5-02-03-010

This account is used to record the cost or value of office supplies such as bond paper, ink, and small tangible item
staple wire remover, puncher, stapler and other similar items issued to end-users for government operations.

Accountable Forms 756 5-02-03-020 This account is used to record the cost accountable forms with or without money value such as official receipts,
passports, tickets, permit/license plates, LTO plates and the like issued to end users.

Textbooks and Instructional Materials Expense 763 5-02-03-110 This account is used to record the cost of books and instructional materials distributed to public schools including
flipcharts, video clips/slides and the like.
 Drugs and Medicines Expenses 759 5-02-03-070 This account is used to record the costs of drugs and medicines issued to end users for government operations.

5-02-03-080 This account is used to record the costs of medical, dental and laboratory supplues issued to end users for govern
Medical, Dental and Laboratory Supplies 760 operations.

Fuel, Oil and Lubricants Expense (old title:Gasoline/Lubricant) 761 5-02-03-090 This account is used to record the cost of fuel, oil and lunricants issued for use of government vehicles and other
equipment in connection with government operations/projects.
 This account is used to record the cost of fertilizers, pesticides and other marine and agricultural supplies issued i
Agricultural and Marine Supplies Expenses 762 5-02-03-100 government operations/projects. This includes supplies issued for aquaculture researches, environment
protection/preservations and the like.
Other Supplies Expense (already includes Cooking Gas 765 5-02-03-990 This account is used to record the cost of inventories issued to end-users not otherwise classified under the speci
expense) inventory expense accounts.
Water Expense 766 5-02-04-010 This account is used to record the cost of water consumed in government operations/projects.
Electricity Expense 767 5-02-04-020 This account is used to record the cost of electricity consumed in governmnet operations/projects.

Telephone Expenses (Landline and Mobile Telephone Expenses 772/773 5-02-05-020 This account is used to record the cost of transmitting messages thru telephone lines (mobile or landlines), faxes,
merged to one expense account)
and the like whether prepaid or postpaid.
Internet Subscription Expenses 774 5-02-05-030 This account is used to record the cost of using internet services in government operations.

Membership Dues and Contributions to Organizations 778 5-02-99-060

This account is used to record membership fess/dues/contributions to recognized/authorized professional organiz

Advertising Expenses 780 5-02-99-010 This account is used to record the costs incurred for advertisement, such as expenses to promote and market pro
and services and publish invitations to bid and other authorized government advertisments.
Prizes 788 5-02-06-020 This account is used to record the amount paid to winners of competitive and promotional activities.

Printing and Binding 781 5-02-99-020 This account is used to record the costs of printing and binding of manuscripts/documents, forms, manuals, broch
pamphlets and the like.
Representation expenses 783 5-02-99-030 This account is used to record the expenses incurred for official meetings/conferences/entertainments.

Survey Expense 787 5-02-07-010 This account is used to record the cost incurred in the conduct of cadastral, structural, topographical, statistical an
type of surveys conducted by government agencies.

Environment/Sanitary Expense(old title: Sanitation and 794 5-02-12-010 This account is used to record the cost of services contracted/undertaken by administration for the upkeep and
Environment) sanitation of the public places. This includes the cost of clean and green program, garbage and hospital waste col
disposal.
Security Services 797 5-02-12-030 This account is used to record the cost of security services contracted by the government.

Repairs and Maintenance-Infrastructure Assets 854-860 5-02-13-030

This account is used to record the cost of repairs and maintenance on road networks; sewer systems; water suppl
systems; power supply systems; communication networks; parks, plazas, monuments and other infrastructure ass

5-02-13-040 This account is used to record the costs of repairs and maintenance on office buildings; school buildings; hospitals
Repairs and Maintenance-Buildings and Other Structures 811-815 health centers; markets; slaughterhouses; hotels, dormitories and other structures.
 This account is used to record the cost of repairs and maintenance on office equipment;ICT equipment;airport
Repairs and Maintenance-Machinery and Equipment 823 5-02-13-050 equipment;communication equipment;construction and heavy equipment;medical equipment;printing
equipment;sports equipment;technical and scientific equipment, and other machinery and equipment.

Repairs and Maintenance-Furniture and Fixtures 822 5-02-13-070 This account is used to record the cost of repairs and maintenance on furniture and fixtures.

Fidelity Bond Premium 892 5-02-16-020

This account is used to record the amount of premiums paid by the agency for the fidelity bonds of accountable o

Insurance Expense 893 5-02-16-030 This account is used to record the amount of premiums paid of the agency for the insurable risks of government
property.

Extraordinary and Miscellaneous expense ( Extraordinary and This account is used to record the amount paid for expenses incidental to the performance of official functions su
884 5-02-10-030 meetings and conferences, public relations, educational, cultural and athlectuc activities, membership fess in
Miscellaneous expenses merged to one account)
government organizations, etc.

Other Maintenance and Operating Expenses 969 5-02-99-990 This account is used to record expenses not falling under any of the specific maintenance and other operating exp
accounts.

Bank Charges 971 5-03-01-040 This account is used to record the charges imposed by the banck for various services rendered exluding interest c
This also includes cost of checkbooks, penalties and surcharges on overfrafs.
III. Capital Outlay

Land 202 1-07-01-010 This account is used to record the cost incurred in the purchase of fair value, if acquired through donation or tran
without cost of land.

Land Improvements, Aquaculture Structures 202 1-07-02-010 This account is used to record the cost incurred in the purchase of fair value, if acquired through donation or tran
without cost, of fishery and marine structures such as fishpond system, fish pens, fish tanks and the like.

Buildings 211 1-07-04-010 This account is used to record the cost incurred in the purchase or construction of fair value, if acquired through
donation or transfers without cost, of buildings such as: office buildings, research/convention/training centers,
agricultural laboratories, warehouses, cold storage and the like, for use in barangay operations.

Furniture and Fixtures 222 1-07-07-010 This account is used to record the cost of acquisition or assembly, or fair value, if acquired through donation or tra
without cost, of furniture and fixtures for use in government operations. Credit this account for disposal (sale, tra
destruction) and adjustments.

Disaster Response and Rescue Equipment 231 1-07-05-090

This account is used to record the cost incurred in the purchase or assembly or fair value, if acquired through don
transfers without cost, of equipment used solely for disaster response and rescue activities.

This account is used to record the cost incurred in the purchase of information and communication technology
1-07-05-030 equipment, which includes hardware (computers, printers, scanners, and the like) and pre-loaded sofware such a
IT Equipment and Sofware 223 not limited to operating systems which are included in the cost of computer hardware. This also includes data
communications equipment necessary to put the system into operational mode.

1-07-05-010 This account is used to record the cost incurred in the purchase or assembly of fair value, if acquired through don
Machinery 226 transfers without cost, of machinery.

This account is used to record the cost incurred in the purchase of fair value, if acquired through donation or tran
Military and Police Equipment 234 1-07-05-100 without cost, of military, police and security equipment acquired for use in the government operations, such as: g
armored vehicles, security cameras, etc.

Other Machineries and Equipment 240 1-07-05-990 This account is used to record the cost incurred in the purchase or assembly of fair value, if acquired through don
transfers without cost, of other machinery and quipment, not otherwise classified under the specific equipment
accounts. Credit this account for derecognition of the carrying amount of the replaced parts in major repairs, or d
 241 1-07-06-010
This account is used to record the cost incurred in the purchase or assembly or fair value, if acquired through don
Motor Vehicles transferts without cost, motor vehicles for official use such as service vehicles (cars, bus, motorcycles, and the like

1-07-05-070 This account is used to record the cost incurred in the purchase or assembly of fair value, if acquired through don
229 transfers without cost, of communication equipment for use in the barangay operations.
Communication Equipment
 Desciption of Accounts

unt is used to record payment given to professionals for services in recognition of their expertise, broad and
knowledge in specific fields and special projects. This also include payments to lecturers, resource persons,
tors and facilitators in seminars, training programs and other similiar activities in training institutions including
ho render services beyond their regular workload.

ount is used to record the amount granted annually in addition to the year end bonus to government officials
loyees as authorized by law.
unt is used to record the amount granted annually to government officials and employees as authorized by law.

unt is used to record the government's share in premium contributions to the Home Development Mutual

unt is used to record the government's share in premium contributions to the Philippine Health Insurance
tion.
ount is used to record the amount contributed by the government for the employees' benefits not falling under
e specific other personnel accounts.

unt is used to record the costs incurred in the movement/transport of government officers and employees
e country. This includes transportation, travel per diems, ferriage and all other related expenses.

unt is used to record the costs incurred for the participation/attendance in and conduct of trainings,conventions
nars/workshops. It includes training fees, honoraria of lectures. Cost of handouts, supplies, materials, meals,
nd all other expenses related to training.

unt is used to record the cost or value of office supplies such as bond paper, ink, and small tangible items like
re remover, puncher, stapler and other similar items issued to end-users for government operations.
unt is used to record the cost accountable forms with or without money value such as official receipts,
s, tickets, permit/license plates, LTO plates and the like issued to end users.

unt is used to record the cost of books and instructional materials distributed to public schools including
s, video clips/slides and the like.
unt is used to record the costs of drugs and medicines issued to end users for government operations.

unt is used to record the costs of medical, dental and laboratory supplues issued to end users for government
ns.

unt is used to record the cost of fuel, oil and lunricants issued for use of government vehicles and other
nt in connection with government operations/projects.
unt is used to record the cost of fertilizers, pesticides and other marine and agricultural supplies issued in
ent operations/projects. This includes supplies issued for aquaculture researches, environment
n/preservations and the like.
unt is used to record the cost of inventories issued to end-users not otherwise classified under the specific
y expense accounts.
unt is used to record the cost of water consumed in government operations/projects.
unt is used to record the cost of electricity consumed in governmnet operations/projects.

unt is used to record the cost of transmitting messages thru telephone lines (mobile or landlines), faxes, telex
ike whether prepaid or postpaid.
unt is used to record the cost of using internet services in government operations.

unt is used to record membership fess/dues/contributions to recognized/authorized professional organiztions.

unt is used to record the costs incurred for advertisement, such as expenses to promote and market products
ces and publish invitations to bid and other authorized government advertisments.
unt is used to record the amount paid to winners of competitive and promotional activities.

unt is used to record the costs of printing and binding of manuscripts/documents, forms, manuals, brochures,
ts and the like.
unt is used to record the expenses incurred for official meetings/conferences/entertainments.

unt is used to record the cost incurred in the conduct of cadastral, structural, topographical, statistical and other
urveys conducted by government agencies.

unt is used to record the cost of services contracted/undertaken by administration for the upkeep and
n of the public places. This includes the cost of clean and green program, garbage and hospital waste collection

unt is used to record the cost of security services contracted by the government.

unt is used to record the cost of repairs and maintenance on road networks; sewer systems; water supply
power supply systems; communication networks; parks, plazas, monuments and other infrastructure assets.

unt is used to record the costs of repairs and maintenance on office buildings; school buildings; hospitals and
nters; markets; slaughterhouses; hotels, dormitories and other structures.
unt is used to record the cost of repairs and maintenance on office equipment;ICT equipment;airport
nt;communication equipment;construction and heavy equipment;medical equipment;printing
nt;sports equipment;technical and scientific equipment, and other machinery and equipment.

unt is used to record the cost of repairs and maintenance on furniture and fixtures.

unt is used to record the amount of premiums paid by the agency for the fidelity bonds of accountable officers.

unt is used to record the amount of premiums paid of the agency for the insurable risks of government

unt is used to record the amount paid for expenses incidental to the performance of official functions such as:
and conferences, public relations, educational, cultural and athlectuc activities, membership fess in
ent organizations, etc.
unt is used to record expenses not falling under any of the specific maintenance and other operating expense
.

unt is used to record the charges imposed by the banck for various services rendered exluding interest charges.
includes cost of checkbooks, penalties and surcharges on overfrafs.
 unt is used to record the cost incurred in the purchase of fair value, if acquired through donation or transfers
cost of land.

unt is used to record the cost incurred in the purchase of fair value, if acquired through donation or transfers
cost, of fishery and marine structures such as fishpond system, fish pens, fish tanks and the like.

unt is used to record the cost incurred in the purchase or construction of fair value, if acquired through
or transfers without cost, of buildings such as: office buildings, research/convention/training centers,
ral laboratories, warehouses, cold storage and the like, for use in barangay operations.

unt is used to record the cost of acquisition or assembly, or fair value, if acquired through donation or transfers
cost, of furniture and fixtures for use in government operations. Credit this account for disposal (sale, transfers,
on) and adjustments.

unt is used to record the cost incurred in the purchase or assembly or fair value, if acquired through donation or
without cost, of equipment used solely for disaster response and rescue activities.

unt is used to record the cost incurred in the purchase of information and communication technology
nt, which includes hardware (computers, printers, scanners, and the like) and pre-loaded sofware such as but
ed to operating systems which are included in the cost of computer hardware. This also includes data
ications equipment necessary to put the system into operational mode.

unt is used to record the cost incurred in the purchase or assembly of fair value, if acquired through donation or
without cost, of machinery.

unt is used to record the cost incurred in the purchase of fair value, if acquired through donation or transfers
cost, of military, police and security equipment acquired for use in the government operations, such as: guns,
vehicles, security cameras, etc.

unt is used to record the cost incurred in the purchase or assembly of fair value, if acquired through donation or
without cost, of other machinery and quipment, not otherwise classified under the specific equipment
. Credit this account for derecognition of the carrying amount of the replaced parts in major repairs, or disposal.
 unt is used to record the cost incurred in the purchase or assembly or fair value, if acquired through donation or
s without cost, motor vehicles for official use such as service vehicles (cars, bus, motorcycles, and the like).

unt is used to record the cost incurred in the purchase or assembly of fair value, if acquired through donation or
without cost, of communication equipment for use in the barangay operations.