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REGISTRY OF APPROPRIATIONS AND COMMITMENTS - GENERAL FUND

PERSONAL SERVICES
For the Calendar Year 2012
Barangay:
Tel. No.:

MADASIGON

City/Municipality:
MALAMBOON
Province:
ZAMBOANGA SIBUGAY
BREAKDOWN

Date

Particulars

1/1/12 Ordinance No. 2012-025
1/31/12 Rodel Bulawanon et'al-Jan. Hon.
Rodel Bulawanon et'al
2/29/12 Rodel Bulawanon et'al-Feb. Hon

Ref

Appropriations Honoraria

452,784.00
12-01-001
12-01-003
12-02-004

Total Commitment
Balance

720
407,784.00
31,882.00

_________________________
Signature over Printed Name
Barangay Record Keeper
_________________________
Date

Total
Commitments

742
45,000.00
45,000.00

31,882.00

63,764.00
344,020.00

Prepared by:

Terminal
Leave
Benefits

45,000.00
-

-

-

-

-

31,882.00
45,000.00
31,882.00
108,764.00

Certified Correct:
_________________________
Signature over Printed Name
Chairman, Committee on Appropriation
_________________________
Date

ND COMMITMENTS - GENERAL FUND
AL SERVICES

endar Year 2012

Balance

452,784.00
420,902.00
375,902.00
344,020.00
344,020.00
344,020.00
344,020.00
344,020.00
344,020.00
344,020.00
344,020.00
344,020.00
344,020.00
344,020.00
344,020.00
344,020.00

REGISTRY OF APPROPRIATIONS AND COMMITMENTS - GENERAL FUND
MAINTENANCE & OTHER OPERATING EXPENSES (MOOE)
For the Calendar Year 2012
Barangay:
Tel. No.:

MADASIGON

City/Municipality:
MALAMBOON
Province:
ZAMBOANGA SIBUGAY
BREAKDOWN

Date

1/1
1/5/12
1/5/12
1/27/12
1/27/12
1/27/12
2/7/12
2/7/12
2/29/12

Particulars

Ordinance No. 2012-025
Rosemarie Malipayon- Travel
Rodel Bulawanon- Travel
Rosemarie Malipayon- C/A Travel
LM Enterprises- Office Supplies
MTO-Malamboon
Liga ng Brgy.- Annual Dues
Popeye Copy Center- Xerox
Rosemarie Malipayon- Refund

Ref

Appropriations

54,399.00
12-01-001
12-01-002
12-01-007
12-01-008
12-01-009
12-02-010
12-02-012
JEV 12-02-001

Total Commitment
Balance

Traveling
Expenses
751
19,000.00
4,335.00
4,335.00
5,000.00

_________________________
Signature over Printed Name
Barangay Record Keeper
_________________________
Date

753
22,000.00

Office
Supplies
755
5,899.00

4,000.00

(600.00)

13,070.00
5,930.00

Prepared by:

Training
Expenses

22,000.00

4,000.00
1,899.00

Membership
Printing &
Dues &
Binding
Total
Contri. to
Expenses Commitments
Org.
756
778
781
1,500.00
4,000.00
2,000.00
4,335.00
4,335.00
5,000.00
4,000.00
800.00
800.00
2,000.00
2,000.00
1,000.00
1,000.00
(600.00)
800.00
2,000.00
1,000.00
20,870.00
700.00
2,000.00
1,000.00

Accountable
Forms
Expenses

Certified Correct:
_________________________
Signature over Printed Name
Chairman, Committee on Appropriation
_________________________
Date

000.00 3.REGISTRY OF APPROPRIATIONS AND COMMITMENTS .Fidelity Bond 13.00 3.00 Total Commitments 3.000.500.00 Certified Correct: _________________________ Signature over Printed Name Chairman. Committee on Appropriation _________________________ Date .500.00 969 9.000.500.000.00 500. 892 4.: MADASIGON City/Municipality: MALAMBOON Province: ZAMBOANGA SIBUGAY BREAKDOWN Date Particulars Ref Appropriations 2012 1/1 2/7 Ordinance No.GENERAL FUND MAINTENANCE & OTHER OPERATING EXPENSES (MOOE) For the Calendar Year 2012 Barangay: Tel. No.00 - - - - 3.00 12-02-013 Total Commitment Balance Prepared by: _________________________ Signature over Printed Name Barangay Record Keeper _________________________ Date Fidelity Bond Other Maint & Operating Exp.500.00 9. 2012-025 Bureau of Treasury.

00 33.00 33.929.00 .00 33.399.529.529.00 33.00 50.ND COMMITMENTS .00 35.529.00 33.729.529.GENERAL FUND OPERATING EXPENSES (MOOE) endar Year 2012 Balance 54.529.00 33.00 33.929.529.064.529.00 45.00 40.00 36.00 33.00 32.929.729.729.

500.00 9.500.00 9.500.500.500.00 9.00 9.00 9.00 9.00 9.500.00 9.00 9.00 9.500.GENERAL FUND OPERATING EXPENSES (MOOE) endar Year 2012 Balance 13.500.00 9.500.00 .000.500.500.00 9.00 9.500.ND COMMITMENTS .500.

REGISTRY OF APPROPRIATIONS AND COMMITMENTS .GENERAL FUND CAPITAL OUTLAY (CO) For the Calendar Year ________ Barangay: Tel. No.: MADASIGON City/Municipality: MALAMBOON Province: ZAMBOANGA SIBUGAY BREAKDOWN Date Particulars Ref Appropriations Total Commitments 2007 Prepared by: _________________________ Signature over Printed Name Barangay Record Keeper _________________________ Date Certified Correct: _________________________ Signature over Printed Name Chairman. Committee on Appropriation _________________________ Date .

GENERAL FUND OUTLAY (CO) dar Year ________ Balance .AND COMMITMENTS .

000.000.000.00 50.000.000.00 50.00 20.Artesian Well 170.00 30.00 5.20% ECONOMIC DEVELOPMENT FUND CAPITAL OUTLAY (CO) For the Calendar Year 2012 Barangay: Tel.00 Prepared by: Roads. Committee on Appropriation _________________________ Date .00 Total Commitments 254 50.708. Water Syst Agapito Mangbabato. No.000.00 30.00 25.REGISTRY OF APPROPRIATIONS AND COMMITMENTS .000.000. Bridges Reservoirs 5. Artesian Highways & Well.00 12-02-014 12-02-015 12-02-016 Total Commitment Balance Other Structure 215 75.000.00 _________________________ Signature over Printed Name Barangay Record Keeper _________________________ Date 251 44.000.00 30.00 5.00 Certified Correct: _________________________ Signature over Printed Name Chairman.461.000.708.753.000.00 50.: MADASIGON City/Municipality: MALAMBOON Province: ZAMBOANGA SIBUGAY BREAKDOWN Date Particulars Ref Appropriations 2007 1/1 2/10 2/10 2/10 Ordinance No.00 - - - 85.00 39. 2012-025 Masadya Hardware-Mat.753.Boulders Malipayon Hardware.

TMENTS .461.00 85.00 85.00 85.00 85.00 85.461.00 85.00 85.461.461.00 85.00 85.461.00 85.00 85.00 85.00 115.461.461.461.461.461.461.00 85.00 .461.00 120.461.461.20% ECONOMIC DEVELOPMENT FUND OUTLAY (CO) lendar Year 2012 Balance 170.461.461.

Liga ng mga Barangay. 2012-025 Antonio Mangubat.530.000.000.00 8.: MADASIGON City/Municipality: MALAMBOON Province: ZAMBOANGA SIBUGAY BREAKDOWN Date Particulars Ref Appropriations 2012 1/1 2/20 2/20 2/20 2/22 2/22 2/22 Ordinance No.00 1.030.000.00 1.00 778 1.000.00 1.00 _________________________ Signature over Printed Name Barangay Record Keeper _________________________ Date 753 12.000..00 500.Electricity Exp.00 3.00 5.50 12-02-017 12-02-018 12-02-019 12-02-023 12-02-024 12-02-025 Total Commitment Balance Traveling Expenses 751 10.330.Annual Dues Renato Acapulco-Labor B.50 Electricity Expenses Repair & Membership Maint.00 2. Court Antonio Mangubat.000.Other Total Dues Structure Commitments 767 4.000.00 1.000.000.00 3.00 1.10% SK FUND MAINTENANCE & OTHER OPERATING EXPENSES (MOOE) For the Calendar Year 2012 Barangay: Tel.Travel Rosemarie Malipayon.000.50 1.500.00 4.000.000.500.00 500.00 300. No.000.REGISTRY OF APPROPRIATIONS AND COMMITMENTS .00 500.00 Prepared by: Training Expenses 12.500.00 2.500.00 Office Supplies 755 4.00 2.C/A Summer Le 39.00 3.300.00 815 7.000.Office Suppli ZAMSURECO II.000.000.00 Certified Correct: _________________________ Signature over Printed Name Chairman.00 7.00 3. Committee on Appropriation _________________________ Date .000.

REGISTRY OF APPROPRIATIONS AND COMMITMENTS . No.00 8.: MADASIGON City/Municipality: MALAMBOON Province: ZAMBOANGA SIBUGAY BREAKDOWN Date Appropriations 2012 Other Maint.00 Prepared by: _________________________ Signature over Printed Name Barangay Record Keeper _________________________ Date - - - - - 8.00 969 27.C/A Summer Le 12-02-025 Total Commitment Balance 8.000. Total Commitments 1/1 2/22 27.00 Certified Correct: _________________________ Signature over Printed Name Chairman. Exp.00 19.000.000.000.000. 2012-025 Antonio Mangubat.00 8.000. & Oprtng.10% SK FUND MAINTENANCE & OTHER OPERATING EXPENSES (MOOE) For the Calendar Year 2012 Barangay: Tel.000. Committee on Appropriation _________________________ Date .00 Particulars Ref Ordinance No.

Prepared by: _________________________ Signature over Printed Name Barangay Record Keeper _________________________ Date Certified Correct: _________________________ Signature over Printed Name Chairman. Committee on Appropriation _________________________ Date .

50 31.50 31.50 31.50 35.330.50 31.AND COMMITMENTS .330.50 31.50 31.330.330.830.330.50 36.50 34.50 31.10% SK FUND OPERATING EXPENSES (MOOE) lendar Year 2012 Balance 39.330.330.50 .50 31.330.330.330.50 31.330.330.830.50 33.50 31.330.830.50 31.

000.000.00 19.000.000.000.000.10% SK FUND OPERATING EXPENSES (MOOE) lendar Year 2012 Balance 27.00 19.00 19.000.00 19.AND COMMITMENTS .000.000.000.000.00 19.00 19.00 19.00 .00 19.000.00 19.000.00 19.00 19.00 19.00 19.000.00 19.000.000.00 19.

.

Committee on Appropriation _________________________ Date .00 Office Equipment Total Commitments 221 20.REGISTRY OF APPROPRIATIONS AND COMMITMENTS .000. No.: MADASIGON City/Municipality: MALAMBOON Province: ZAMBOANGA SIBUGAY BREAKDOWN Date Particulars Ref Appropriations 2012 1/1 Ordinance No.000.000. 2012-025 20.00 - Total Commitment Balance 20.00 Prepared by: _________________________ Signature over Printed Name Barangay Record Keeper _________________________ Date - - - - - Certified Correct: _________________________ Signature over Printed Name Chairman.10% SK FUND CAPITAL OUTLAY (CO) For the Calendar Year 2012 Barangay: Tel.

000.000.000.000.00 20.00 20.10% SK FUND OUTLAY (CO) lendar Year 2012 Balance 20.00 20.00 20.000.00 20.000.00 20.000.000.000.000.000.00 20.000.000.AND COMMITMENTS .000.00 20.00 20.00 20.000.00 20.00 20.00 20.00 20.00 .

00 17.200.00 4.00 12-02-004 12-02-005 Total Commitment Balance Honoraria 720 25.REGISTRY OF APPROPRIATIONS AND COMMITMENTS .00 Prepared by: _________________________ Signature over Printed Name Barangay Record Keeper _________________________ Date Total Commitments 4.00 - - - - - Certified Correct: _________________________ Signature over Printed Name Chairman. Committee on Appropriation _________________________ Date .000.200.100. Ref Appropriations 25.100. 2012-025 1/31/12 Razilda Madasigon et'al-Jan 2/29/12 Razilda Madasigon et'al-Feb.100.00 4.GENDER AND DEVELOPMENT FUND PERSONAL SERVICES For the Calendar Year 2012 Barangay: Tel.100.200.: MADASIGON City/Municipality: MALAMBOON Province: ZAMBOANGA SIBUGAY BREAKDOWN Date Particulars 1/1 Ordinance No. No.00 8.00 4.

00 21.00 17.000.00 17.200.MITMENTS .000.00 17.00 17.000.000.00 17.000.00 17.00 17.00 17.000.000.GENDER AND DEVELOPMENT FUND AL SERVICES lendar Year 2012 Balance 25.000.000.00 17.000.00 17.00 .000.00 17.000.100.00 17.000.00 17.00 17.000.

965.25 Subsidy to NGOs/Pos Total Commitments 876 7.REGISTRY OF APPROPRIATIONS AND COMMITMENTS . Committee on Appropriation _________________________ Date .965.25 Prepared by: _________________________ Signature over Printed Name Barangay Record Keeper _________________________ Date 7. 2012-025 17.25 Traveling Expenses 751 10.00 - - - - Certified Correct: _________________________ Signature over Printed Name Chairman.00 - Total Commitment Balance 10.000.: MADASIGON City/Municipality: MALAMBOON Province: ZAMBOANGA SIBUGAY BREAKDOWN Date Particulars Ref Appropriations 2012 1/1 Ordinance No.965.000. No.GENDER AND DEVELOPMENT FUND MAINTENANCE & OTHER OPERATING EXPENSES (MOOE) For the Calendar Year 2012 Barangay: Tel.

965.965.965.25 17.25 .965.965.25 17.25 17.965.25 17.25 17.25 17.25 17.965.GENDER AND DEVELOPMENT FUND OPERATING EXPENSES (MOOE) lendar Year 2012 Balance 17.965.965.965.965.25 17.25 17.25 17.25 17.25 17.965.965.965.MITMENTS .965.25 17.25 17.

Committee on Appropriation _________________________ Date . FUND CAPITAL OUTLAY (CO) For the Calendar Year ________ Barangay: Tel. No.GENDER & DEV'T.: MADASIGON City/Municipality: MALAMBOON Province: ZAMBOANGA SIBUGAY BREAKDOWN Date Particulars Ref Appropriations Total Commitments 2007 Prepared by: _________________________ Signature over Printed Name Barangay Record Keeper _________________________ Date Certified Correct: _________________________ Signature over Printed Name Chairman.REGISTRY OF APPROPRIATIONS AND COMMITMENTS .

COMMITMENTS . FUND OUTLAY (CO) dar Year ________ Balance .GENDER & DEV'T.

REGISTRY OF APPROPRIATIONS AND COMMITMENTS . No.: City/Municipality: Province: ZAMBOANGA SIBUGAY BREAKDOWN Date Particulars Ref Appropriations Total Commitments 2012 - Total Commitment Balance - Prepared by: _________________________ Signature over Printed Name Barangay Record Keeper _________________________ Date - - - - - Certified Correct: _________________________ Signature over Printed Name Chairman.LDRRM FUND MAINTENANCE & OTHER OPERATING EXPENSES (MOOE) For the Calendar Year _________ Barangay: Tel. Committee on Appropriation _________________________ Date .

AND COMMITMENTS .LDRRM FUND OPERATING EXPENSES (MOOE) dar Year _________ Balance - .

00 39.00 4.300.00 300.000.000.00 7.000.00 5.000. Printing & Binding Expenses Fidelity Bond Other Maint.00 67.334. Repair & Maint.000. CPA .00 1.000.000.00 9.00 13.399.50 3.00 50.965.00 50.965.Other Structure Other Maint.764.25 7.461.000.000. COMMITMENTS AND BALANCES Current Legislative Appropriation As of December 31.00 4.00 45.000.. & Other Operating Expenses Traveling Expenses Training Expenses Office Supplies Accountable Forms Expenses Membership Dues & Contribution to Org.00 66.00 44.00 22. & Other Operating Expenses Traveling Expenses Training Expenses Office Supplies Electricity Expenses Membership Dues & Contribution to Org.00 30.STATUS OF APPROPRIATION.50 4.00 3. & Other Operating Expenses Traveling Expenses Subsidy to NGOs/POs Sub-Total Calamity Fund Maint.00 12.00 5.461.000.370.00 1.000.000.000.139.00 2.00 4.00 20.00 10.00 108.500.00 4.00 25.000. & Other Operating Expenses Sub-Total GRAND TOTAL Account Code Zamboanga Sibugay Appropriation Commitment Balance 720 742 407.00 5.899.000. Reservoirs.00 700.753.200.708.00 720 25.000.75 - 8.00 500.25 242. HAMO.00 344.805.00 1.899.00 344.00 1.000. Pumping Station Sub-Total 10% Sangguniang Kabataan Fund Maint.020.330.500.00 800.00 2.75 Certified true & correct: FLORINO T.00 43.00 24.784.00 8.330.00 17.00 7.000.930.00 19. 2012 Barangay: MADASIGON Municipality : Tel.00 751 876 10.00 22.000.000.200.00 63.500.000.965.00 4.000.00 20.00 25.00 17.000.200.000.070.000.000.00 1.000.00 2.00 - 20.25 820.00 45.25 7.00 50.000.000.000.000.000.00 16. Highways & Bridges Artesian Wells.764.000.00 12.00 751 753 755 767 778 815 969 10.00 5.00 577.00 17.00 17.00 1.50 221 20.000.030.00 1.00 27. No.000.00 215 251 254 75.00 452.00 85. & Operating Expenses Sub-Total 20% Development Fund Capital Outlay Other Structure Roads.029.00 500.000.784.000.00 751 753 755 756 778 781 892 969 19.000.00 170.965.50 3.000.: MALAMBOON Province: FUND General Fund Personal Services Honoraria Leave Benefits Sub-Total Maint.708.500.530.753. & Operating Expenses Sub-Total Capital Outlay Office Equipment Sub-Total Gender and Development Personal Services Honoraria Sub-Total Maint.000.00 20.00 2.00 85.00 8.020.000.000.200.00 9.

Municipal Accountant .

.CONTROL FORM CODE : Date 720 Payee ACCOUNT TITLE : Particulars 1/1/12 1/12/12 1/23/12 DCW HONORARIUM Juan Salvador et'al Juan Salvador et'al 1/1/12 1/12/12 1/23/12 LUPON TAGAPAMAYAPA Pedro Calipes et'al Honorarium for January Pedro Calipes et'al Honorarium for February 1/12/12 1/23/12 BHW Juan Calixtro et'al Juan Calixtro et'al TOTAL Honorarium for January Honorarium for February Honorarium for January Honorarium for February Check No.

00 42.FORM ACCOUNT TITLE : Appropriation HONORARIA Expenses 50.00 42.000.00 4.000.000.00 42.000.000.000.00 50.00 42.00 50.000.00 Balance 50.00 4.000.000.000.00 42.000.00 42.00 46.00 4.00 24.000.000.000.000.000.000.00 42.000.00 42.000.00 42.00 42.00 46.000.000.00 42.00 42.000.00 126.000.00 42.00 42.000.000.00 42.00 4.000.000.000.000.000.000.000.00 42.00 42.00 50.000.00 46.00 50.00 4.00 42.000.000.00 4.000.000.00 150.00 42.00 .

PHILIPPINE GOVERNMENT CHART OF ACCOUNT NEW GOVERNMENT ACCOUNTING SYSTEM (COA Circular 2003-001 dated June 17.Savings Account Cash in Bank-Foreign Currency. 2003 and 2004-002 dated April 29. Fishery and Forestry Products Livestock Inventory Crops and Fruits Inventory Other Agricultural. Time Deposit 110 111 112 113 Cash in Bank-Foreign Currency Cash-Bangko Sentral ng Pilipinas Cash in Bank-Foreign Currency.Current Account Cash in Bank-Local Currency. Oil and Lubricants Inventory Agricultural Supplies Inventory Textbooks and Instructional Materials Inventory Military and Police Supplies Inventory Other Supplies Inventory Confiscated/Abandoned/Seized Goods Inventory Spare Parts Inventory Construction Materials Inventory 155 156 157 158 159 160 161 162 163 164 165 166 167 168 Agricultural.Current Account Cash in Bank-Foreign Currency. Gasoline. 2004) BALANCE SHEET Account Title Account Number Account Title ASSETS CASH Account Number INVENTORIES Cash on Hand Cash in Vault Cash-Collecting Officer Cash-Disbursing Officer Petty Cash Fund 101 102 103 104 Cash in National Treasury Cash-National Treasury(MDS) 108 Cash in Bank Cash-Bangko Sentral ng Pilipinas Cash in Bank-Local Currency. Time Deposit 114 115 116 117 Materials Raw Materials Inventory Work-in-Process Inventory Finished Goods Inventory Merchandise Inventory 151 152 153 154 Supplies Office Supplies Inventory Accountable Forms Inventory Animal/Zoological Supplies Inventory Food Supplies Inventory Drugs and Medicines Inventory Medical. Fishery and Forestry Products Inv 169 170 176 RECEIVABLES Accounts Receivable Allowance for Doubtful Accounts Notes Receivable Due from Officers and Employees Loans Receivable-GOCCs Loans Receivable-LGUs Loans Receivable-Others Real Property Tax Receivable Special Education Tax Receivable Interest Receivable Currency Swap Receivable 121 301 122 123 124 125 126 127 128 129 130 Inter-Agency Receivables Due from National Treasury 131 Due from NGAs Due from GOCCs Due from LGUs Due from NGOs/POs 136 137 138 139 PREPAYMENTS Prepaid Rent Prepaid Insurance Prepaid Interest Deposit on Letters of Credit Advances to Contractors Deferred Charges Organization Cost Other Prepaid Expenses 177 178 179 180 181 182 183 185 OTHER CURRENT ASSETS Guaranty Deposits Other Current Assets 186 189 INVESTMENTS Intra-Agency Receivables Due from Central Office/Home Office Due from Operating Unit Due from Other Funds Due from Subsidiaries/Affiliates 141 142 143 144 145 Investments in Securities Investments in Treasury Bills Investments in Stocks Investments in Bonds Other Investments and Marketable Securities Other Receivables Receivables-Disallowances/Charges Dividend Receivable Other Receivables 146 147 149 Sinking Fund Due from Regional Offices/Staff Bureaus/Branc 191 192 193 197 Sinking Fund 198 . Dental and Laboratory Supplies Inv.Savings Account Cash in Bank-Local Currency.

Pumping Station CIP-Irrigation.. Watercrafts Accumulated Depreciation-Watercrafts Other Transportation Equipment Account Number 240 340 Accumulated Depreciation-Other Transportation Equ 241 341 242 342 243 343 244 344 248 348 Other Property. and Monuments CIP-Ports. River Walls & Ot Other Public Infrastructures 251 252 253 254 255 256 257 260 REFORESTATION PROJECTS Reforestation-Upland Reforestation-Marshland/Swampland 261 262 CONSTRUCTION IN PROGRESS 221 321 222 322 223 323 224 324 Agency Assets Construction in Progress-Agency Assets Public Infrastructure/Reforestation Projects CIP-Roads. Seawalls. Aqueducts. Seawalls. Plazas. Highways and Bridges Parks. Furniture and Fixtures Office Equipment Accumulated Depreciation-Office Equipment Furniture & Fixtures Accumulated Depreciation-Furniture & Fixtures IT Equipment and Software Accumulated Depreciation-IT Equipment Library Books Accumulated Depreciation-Library Books Machinery and Equipment Machinery Accumulated Depreciation-Machinery Agricultural. Powe 201 202 302 203 303 204 304 205 305 Account Title Other Machinery and Equipment Accumulated Depreciation-Other Machinery & Equip Transportation Equipment Motor Vehicles Accumulated Depreciation-Motor Vehicles Trains Accumulated Depreciation-Trains Aircrafts and Aircrafts Ground Equipment Accumulated Depreciation-Aircrafts/Ground Equip. Lighthouses and Harbors CIP-Artesian Wells. L Leasehold Improvements. PLANT & EQUIPMENT Land and Land Improvements Land Land Improvements Accumulated Depreciation-Land Improvements Runways/Taxiways Accumulated Depreciation-Runways/Taxiways Railways Accumulated Depreciation-Railways Electrification. River Walls CIP-Other Public Infrastructures CIP-Reforestation-Upland CIP-Reforestation-Marshland/Swampland 264 266 267 268 269 270 271 272 273 274 275 OTHER ASSETS Work/Other Animals Breeding Stocks Arts. B Other Leasehold Improvements Accumulated Depreciation-Other Leasehold Impr Office Equipment. and Monuments Ports. Plant & Equipment Other Property.Account Title Account Number PROPERTY. Fishery and Forestry Equipment Accu. Reservoirs. Power and Energy Structures Accumulated Depreciation-Electrification. Lighthouses and Harbors Artesian Wells. Archeological Specimens and Other Exhibits Items in Transit Restricted Fund/Cash Other Assets 281 282 283 284 285 290 . Depreciation-Agricultural.. Pumping Stations and Irrigation. Plant & Equipment Accumulated Depreciation-Other PPE 250 350 Building Office Buildings Accumulated Depreciation-Office Building School Buildings Accumulated Depreciation-School Building 211 311 212 312 Hospitals and Health Centers 213 313 214 314 215 315 Accumulated Depreciation-Hospitals and Healt Markets and Slaughterhouses Accumulated Depreciation-Markets and Slaugh Other Structures Accumulated Depreciation-Other Structures Leasehold Improvements Leasehold Improvements. Plazas. Reservoirs. Building Accumulated Depreciation-Leasehold Improv. Aqueducts. Dental & Military and Police Equipment Accumulated Depreciation-Military & Police Equi Sports Equipment Accumulated Depreciation-Sports Equipment Technical and Scientific Equipment Accumulated Depreciation-Technical and Scient PUBLIC INFRASTRUCTURE Roads. Dental and Laboratory Equipment Accumulated Depreciation-Medical. Highways and Bridges CIP-Parks. Canals and Laterals Flood Controls 218 318 219 319 220 320 Waterways. Land Accumulated Depreciation-Leasehold Improv. Fishery & Fore Airport Equipment Accumulated Depreciation-Airport Equipment Communication Equipment Accumulated Depreciation-Communication Equip Construction and Heavy Equipment Accumulated Depreciation-Construction & Heav Firefighting Equipment and Accessories Accumulated Depreciation-Firefighting Equip. Canals and Laterals CIP-Flood Controls 226 326 227 327 228 328 229 329 230 330 231 331 232 332 233 333 234 334 235 335 236 336 CIP-Waterways. Hospital Equipment Accumulated Depreciation-Hospital Equipment Medical.

Account Title Account Number LIABILITIES CURRENT LIABILITIES 401 402 403 408 409 Inter-Agency Payables Due to National Treasury Due to BIR 411 412 Due to GSIS Due to PAG-IBIG Due to PHILHEALTH Due to Other NGAs Due to Other GOCCs Due to LGUs 413 414 415 416 417 418 Due to Operationg Units Due to Other Funds Due to Subsidiaries/Affiliates 421 422 423 424 425 Other Current Liability Accounts Guaranty Deposits Payable Performance/Bidders/Bail Bonds Payable Currency Swap Payable Tax Refunds Payable Other Payables 426 427 428 429 439 Due to Regional Offices/Staff Bureaus/Branch Of LONG-TERM LIABILITIES Mortgage/Bonds/Loans Payable Mortgage Payable Bonds Payable-Domestic Bonds Payable-Foreign Loans Payable-Domestic Loans Payablel-Foreign Other Long-Term Liabilities 441 442 443 444 445 450 DEFERRED CREDITS Deferred Real Property Tax Income Deferred Special Education Tax Income Other Deferred Credits Account Number EQUITY GOVERNMENT EQUITY Accounts Payable Notes Payable Due to Officers and Employees Dividend Payable Interest Payable Intra-Agency Payables Due to Central Office/Home Office Account Title 451 452 455 Government Equity Capital Stock Paid in Capital in Excess of Par Value Subscribed Capital Stock Restricted Capital Appraisal Capital Stock Treasury Stock Retained Earnings 501 502 503 504 505 506 507 510 INTERMEDIATE ACCOUNTS Cost of Goods Sold Income and Expense Summary Retained Operating Surplus 511 512 513 .