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COMPILATIONS

Accounting Books, Registries, Records, Forms and Reports

Table of Contents

Appendix Page
Title Details
No. No. REFERENCE
This journal shall be maintained in the Accounting PPSAS 1 Presentation of F/Ss
Division/Unit by fund cluster. Only transactions not
R General Journal recorded in the Special Journals shall be recorded in
this journal.

This special journal is used to record the PPSAS 1 Presentation of F/Ss
RCD/CRReg submitted by the collecting officer/s to
Cash Receipts Journal
the Accounting Division/Unit. It shall be maintained
in the Accounting Division/Unit by fund cluster.
This special journal is used by the Accounting PPSAS 1 Presentation of F/Ss
Division/Unit to record the disbursements made by
Cash Disbursements Journal
the Disbursing Officer. It shall be maintained by fund
cluster.
This special journal is used to record the PPSAS 1 Presentation of F/Ss
disbursements through checks made by the
Check Disbursements Journal
Disbursing Officer in the Accounting Division/Unit.
It shall be maintained by fund cluster.
This ledger summarizes all transactions recorded in PPSAS 1 Presentation of F/Ss
the GJ and special journal (e.g. CRJ, CDJ, CkDJ, etc.)
maintained in the Accounting Division/Unit. The
General Ledgers ledger sheet is arranged in the same order or sequence
of the accounts appearing in the RCA. Postings to this
ledger shall come directly from the General and
Special Journals.
This ledger shows detail for each control account in PPSAS 1 Presentation of F/Ss
Subsidiary Ledgers the GL which is maintained per account and fund
cluster by the Accounting Division/Unit.
Registry of Revenue and Other This Summary shall be kept by the Budget COA Cir # 2015 -002, dtd Mar. 9,2015

This registry shall be maintained by the Budget COA Cir # 2015 -002. Business Related Funds Registry of Revenue and Other This registry shall be maintained by the Budget COA Cir # 2015 -002. Foreign Assisted Projects Fund B Registry of Revenue and Other This registry shall be maintained by the Budget COA Cir # 2015 -002. financial reports. PPSAS 24 maintained for prior year’s appropriations. Special Account-Locally financial reports. Special Account-Foreign Assisted/Foreign Grants Fund C Registry of Revenue and Other This registry shall be maintained by the Budget COA Cir # 2015 -002. 9.2015 Division/Unit by Appropriations Act. 9.2015 Receipts – Regular Agency and Division/Unit of the entity for the following fund Supplementary Guidelines on the Foreign Assisted Projects Fund clusters: preparation of statements and other A Financial 1. 9. dtd Mar. Regular Agency Fund financial reports. REFERENCE Receipts – Summary Division/Unit for each fund cluster maintained by the Supplementary Guidelines on the entity.2015 Receipts – Special Account Division/Unit of the entity for the following fund Supplementary Guidelines on the Locally Funded/Domestic clusters: preparation of statements and other Grants Fund and Special 1. PPSAS 24 Business Related Funds Budgetary – Retained Income Funds) 2. preparation of statements and other financial reports. 9. fund cluster. dtd Mar. Division/Unit of the entity for the Trust Supplementary Guidelines on the D Agency Transferred Funds Receipts/Inter-Agency Transferred Funds.2015 Receipts – Trust Receipts/Inter. Separate registry shall be financial reports. Internally Generated Funds (Off. PPSAS 24 This Registry shall be maintained by fund cluster by COA Cir # 2015 -002. for maintenance and other operating expenses. dtd Mar. preparation of statements and other financial reports. by Supplementary Guidelines on the Registry of Allotments. PPSAS 24 services. Major Final Output (MFO) or preparation of statements and other A Obligations and Disbursements – Program/Activity/Project (PAP) for personnel financial reports. dtd Mar.2015 Receipts – Internally Generated Division/Unit of the entity for the following fund Supplementary Guidelines on the Funds (Off-Budgetary Funds – clusters: preparation of statements and other Retained Income Funds)/ 1. 9. dtd Mar. PPSAS 24 2. PPSAS 24 Account Foreign Funded/Domestic Grants Fund Assisted/Foreign Grants Fund 2.Appendix Page Title Details No. 9. .PPSAS 24 Registry of Revenue and Other This registry shall be maintained by the Budget COA Cir # 2015 -002. No. for capital outlays and financial expenses.2015 the Budget Division/Unit of each government entity Supplementary Guidelines on the Registry of Appropriations and to ensure that allotment releases are within the preparation of statements and other Allotments authorized appropriation. dtd Mar.

It shall include Report of Advice to Debit cancelled ADA and be maintained by fund cluster. financial reports.2015 Supplementary Guidelines on the Supplementary Guidelines on the preparation of statements and other financial reports. This report shall be prepared capturing Formats of Budget and Financial . The Accounting Staff. PPSAS 24 The QPRO shall reflect the COA Cir # 2015 -002. 9. 9. dtd Mar. 9.Appendix Page Title Details No. 9.2015 Mar. preparation of statements and other Quarterly Physical Report of PPSAS 24agency's/OU's actual physical financial reports. by MFO Supplementary Guidelines on the Registry of Budget.2015 Division/Unit of each entity by fund cluster. PPSAS 24 expenses. dtd Mar. dtd Mar. It shall be maintained by fund financial reports. PPSAS 24 cluster.1 accomplishments as of a given quarter.2015 Notice of Budget Utilization adjust excess/under utilization. PPSAS 24 attributable to. dtd Mar. PPSAS 24 and Trust funds. dtd COA Cir # 2015 -002. 9. 2014-1 dtd July 2. This form shall be used by the Requesting/ Originating COA Cir # 2015 -002. for Maintenance and preparation of statements and other Utilization and Disbursements operating expenses. Internally generated funds. This form shall be used by the Accounting Unit to COA Cir # 2015 -002. 9. Supplementary Guidelines on the Request and Status Adjustment in-Charge shall put a check mark in every respective preparation of statements and other item where the adjustments are attributable to. This form shall be used by the Requesting/ COA Cir # 2015 -002. This report shall be used by the Disbursing Officer to PPSAS PPSAS 3 Accounting Policies report daily or as often as necessary his/her disbursements made through ADA. PPSAS 24 and COA. 2014 performance measures indicated in its Physical Plan Guidelines prescribing the use of Modified (BED No. REFERENCE This registry shall be maintained by the Budget COA Cir # 2015 -002. or PAP for Personnel Services. in terms of the DBM joint cir. dtd Mar. 2).2015 Offices in the utilization of their approved budget Supplementary Guidelines on the Budget Utilization Request and allocations for off budgetary and custodial funds such as preparation of statements and other Status SAGF. The Supplementary Guidelines on the Notice of Obligation Request and Accounting Staff-in-Charge shall put a check mark in preparation of statements and other Status Adjustment every respective item where the adjustments are financial reports. Operation – BAR No. 9. This form shall be used by the Accounting COA Cir # 2015 -002. dtd Mar. for capital outlays and financial financial reports. Account Issued One (1) report shall be prepared for each bank account which shall be the basis for the preparation of JEV. Business related funds financial reports. No.2015 Originating Offices in the utilization of their Supplementary Guidelines on the Obligation Request and Status approved budget allocations per GAARD and other preparation of statements and other budget laws/authority.2015 Division/Unit to adjust excess/under obligation.

cir. Obligations. REFERENCE all fund sources. preparation of statements and other List of Allotments and Sub- Allotments – FAR No. 1. 2-A received. disbursements and balances for the reporting period.1-A object of expenditures for the reporting period. The list of Allotments and Sub-Allotments shall be COA Cir # 2015 -002. No.2015 be: Supplementary Guidelines on the preparation of statements and other Summary of Approved Budget. Disbursements and Offices/ROs/OUs with authority to use their financial PPSAS 24 and COA. 2 revenue in reporting the budgeted income cir.2014. 2014 Balances by Object of revenue in reporting budgeted income Expenditures – FAR No. Obligations.DBM joint No. dtd Mar. received. the allotments received.DBM joint Balances – FAR No. A. 2014. the disbursements made and balances by financial PPSAS 24 and COA. Prepared by all agencies' Central financial PPSAS 24 and COA. 9. dtd Mar. disbursements and balances for the reporting period. 9. dtd Mar.Appendix Page Title Details No. Prepared by all agencies' Central Offices/Regional COA Cir # 2015 -002.DBM joint cir. 1. 1-B financial PPSAS 24 and COADBM joint cir# 2014-1 dtd July 2. # 2014-1 dtd July 2. the preparation of statements and other Object of Expenditures – FAR obligations.DBM joint Utilizations. Offices/Operating units in reporting the Supplementary Guidelines on the Disbursements and Balances by appropriations.2015 Allotments. This shall be submitted to DBM and Accountability Reports (BFARs) COA not later than the 30th day following the end of the quarter. 9. 2014-1 dtd 7-2-14 Summary of Appropriations. The agency SABUDB for Off-Budget Funds shall be: COA Cir # 2015 -002. dtd Mar. 2014 A. # 2014-1 dtd July 2.# 2014-1 dtd July 2. Offices/Operating units in reporting the Supplementary Guidelines on the Allotments.2015 Statement of Appropriations. Disbursements and Offices/ROs/OUs with authority to use their cir. dtd Mar.2015 prepared to support the quarterly SAAODB per FAR Supplementary Guidelines on the No. PPSAS 24 and FAR No. the utilizations made. Prepared by all agencies' Central Offices/Regional COA Cir # 2015 -002. 1. COA.1 the reporting period.2015 Supplementary Guidelines on the Statement of Approved Budget. appropriations. the utilizations made. 9. 9. Prepared by all agencies' Central preparation of statements and other Utilizations. . the allotments received the preparation of statements and other Disbursements and Balances – obligations. The agency SABUDBOE for Off-Budget Funds shall COA Cir # 2015 -002. the disbursements made and balances for financial reports.

2013-1 dated 6 1. Adopt the UACS Code per COA-DBM- DOF Joint Circular No. 2014 2. 2014-1 dtd July 2. disbursement authority issued. Prepared indicating all authorized August 2013. The MRD shall be: . DBM joint cir. . Due for submission to COA and DBM within 30 days after the end of the year. No. disbursements of the agency/OU by type and by allotment class. Adopt the UACS Code COA. 2014 Guidelines prescribing the use of 1 dated 6 August 2013.Appendix Page Title Details No. It is understood that the . agencies and OUs under the coverage of DBM Central Office shall submit their reports directly to the Budget and Management Bureau (BMB) concerned. DBM joint cir. – FAR No. offices/operating units. 2014 Guidelines prescribing the use of 2. Modified Formats of Budget and Financial 014-1 dtd July 2. Prepared by agencies central offices/regional August 2013. 4 3. 2013-1 dated 6 1. 3 and Chief Accountant (data on the aging of Due and Demandable Obligations) and approved by the Head of Department/Agency/Authorized Representative as recommended by the Director of FMS 3. 2013. Adopt the UACS Code per COA-DBM- DOF Joint Circular No. Certified Correct by the Chief Modified Formats of Budget and Financial Accountant/Head of Accounting Unit and approved by Head of Agency/Authorized Monthly Report of Disbursements Representative. per COA-DBM-DOF Joint Circular No. REFERENCE The ADDO shall be: . Submitted to the DBM and COA In submitting their reports to DBM. showing the totals by COA. 2014-1 dtd July 2. ROs and lowest OUs shall submit their reports directly to the DBM RO concerned. In the case however of DepEd. Certified correct by the Budget Officer (data Aging of Due and Demandable on Obligation Request number and amount) Obligations – FAR No.

DBM and BTr within 2014 Guidelines prescribing the use of 30 days after the end of each quarter.DBM and DOF JOINT CIR.2013 Adaption of UACS Cash Receipts Record All transactions for the day shall be recorded code immediately and a balance (Un-deposited Collection) shall be extracted.BMB concerned. broken down by quarter.Appendix Page Title Details No. COA. complete set of books to record the cash collections 2003 Accounting Policies Cash Receipts Register and deposits in the books of their mother unit (central/regional/division office) The Accounting Division/Unit shall prepare this form COA. 2014-1 dtd July 2. No. 4.2013 Adaption of UACS Notice of Dishonored Checks forwarded to the accounting for adjustment to books code of accounts. This QRROR shall reflect the agency's/OUs actual COA.DBM and DOF JOINT CIR.DBM and DOF JOINT CIR. REFERENCE lowest operating unit shall likewise submit the reports to their next higher level unit for consolidation and transmittal to their Central Office.DBM and DOF JOINT CIR. Modified Formats of Budget and Financial This NDCs shall be used by the cash division for COA. Due for submission to DBM and COA on or before the 30th day of the following month covered by the report. This shall be submitted to COA. # 2013- report to record his/her collections and deposits to an 01 dtd August 6.2013 Adaption of UACS Quarterly Report of Revenue and sources remitted with the BTr and deposited in other code Other Receipts – FAR No. The CO of these departments/agencies shall submit the consolidated department/agency report to the DBM . 5 AGDB.2013 Adaption of UACS Report of Collection and Deposit AGDB as of specific date and shall be maintained by code fund cluster. # 2013- revenue and other receipts collections from all 01 dtd August 6. . The CRReg shall be used by field offices without COA CIR # 2003-006 dtd December 2. DBM joint cir. The Collecting Officer/Cashier shall prepare this COA. # 2013- Order of Payment based on a Bill and it shall be prepared for each payor 01 dtd August 6.2013 Adaption of UACS code Each Collecting Officer/Accountable Officer shall COA. # 2013- recording and preparation of dishonor checks to be 01 dtd August 6. # 2013- maintain this record to monitor his/her accountability. 01 dtd August 6.DBM and DOF JOINT CIR. for the budget year.

DBM and DOF JOINT CIR.DBM and DOF JOINT CIR. checks/ADAs shall be recorded immediately and the NCA/Bank balance shall be extracted This report shall be used by the Disbursing Officer to COA.2013 Adaption of UACS creditor/payee. It shall be prepared code Disbursement Vouchers by the Requesting Office/Unit.2013 Adaption of UACS Payroll to its officers/employees for a specific period of time code or on a given date.Appendix Page Title Details No. The IP is used by the Accounting Division/Unit to COA. by fund cluster.DBM and DOF JOINT CIR. No.DBM and DOF JOINT CIR. # 2013- the NGAs. wages. REFERENCE The DV is a form used to pay an obligation to COA. One (1) report shall be prepared for each bank account which shall be the basis for the preparation of JEV. code . Accounting journal entries code shall be reflected therein and it shall serve as the basis for recording in the books of accounts. Whether released or unreleased. # 2013- salaries. 2003 record/monitor all checks drawn (MDS or Check and Advices to Debit Commercial) and ADAs issued by him/her during the Account Disbursements Record day. # 2013- report daily or as often as necessary his/her 01 dtd August 6.2013 Adaption of UACS Journal Entry Voucher or non-cash transactions. whether cash receipts.2013 Adaption of UACS purchased or services rendered. The CBReg shall be used by field offices without PPSAS 3 COA CIR # 2003-006 dtd complete set of books to record the deposits and December 2. The Payroll is a form used by an agency/entity to pay COA. The CkADADRec shall be maintained by each PPSAS 3 COA CIR # 2003-006 dtd Disbursing/Accountable Officer. to December 2. # 2013- employees/individuals/agencies/creditors for goods 01 dtd August 6. This form shall be used to record all transactions of COA. 2003 Cash in Bank Register payments/checks in the books of their mother unit (central/regional/division office). It shall be maintained by fund cluster. cash disbursements 01 dtd August 6. The Accounting Division/Unit shall stamp on the face of this form the date of receipt from the requesting unit.2013 Adaption of UACS disbursements made through checks. PERA. It shall include code Report of Checks Issued cancelled checks and be maintained by fund cluster. and other monetary benefits 01 dtd August 6.DBM and DOF JOINT CIR. # 2013- Index of Payments record/monitor payments made to each 01 dtd August 6.

The LR shall be used to liquidate cash advances for COA. wages. This shall be prepared by fund cluster. The LDDAP-ADA is an accountable form used as an COA.DBM and DOF JOINT CIR. # 2013- Advice of Checks Issued and daily by an agency/entity to the GSB to enable the 01 dtd August 6. and liquidating thereof by disbursing accountable officer.DBM and DOF JOINT CIR.2013 Adaption of UACS Cash Disbursements Record advance balance. This shall be prepared by fund cluster. # 2013- Reimbursement Expense Receipt cannot be conveniently issued official 01 dtd August 6. 2003 Cash Disbursements Register transactions involving the cash advances/payments charged thereto. The CDReg shall be used by field offices without PPSAS 3 COA CIR # 2003-006 dtd complete set of books to record.DBM and DOF JOINT CIR. The code advice shall be promptly submitted to the GSB This record shall be maintained by each COA. honoraria. # 2013- travel and related expenses by the employees/officers 01 dtd August 6. # 2013- the agency/entity making the travel to show the 01 dtd August 6. It shall be maintained by fund cluster. All transactions for the day shall be code recorded immediately.Appendix Page Title Details No.2013 Adaption of UACS detailed itinerary of travel before and after the travel code Itinerary of Travel and shall be attached to all claims for traveling expenses (cash advance for travel and actual expenses). 01 dtd August 6. and special purpose/time-bound undertakings.2013 Adaption of UACS Accounts Payable –Authority to GSB instructing the bank to debit a specified amount code Debit Accounts from its available NCA to pay the creditors/payees listed in the upper portion of the LDDAP-ADA. monitor and report December 2. REFERENCE The ACIC is a report prepared and submitted at least COA.DBM and DOF JOINT CIR. current operating expenses.2013 Adaption of UACS . # 2013- Officer to liquidate his/her cash advances for payment 01 dtd August 6.2013 Adaption of UACS Cancelled payees to encash/negotiate the issued checks. # 2013- List of Due and Demandable authorization issued by the NGA/OU to the MDS. The RER is used to support the expenses which COA. This form shall be used by the official/employee of COA. It shall be maintained by fund cluster.DBM and DOF JOINT CIR.2013 Adaption of UACS of salaries. No.DBM and DOF JOINT CIR.2013 Adaption of UACS Liquidation Report concerned of the agency/entity. This report shall be prepared by the Disbursing COA. and other code Report of Cash Disbursements personnel benefits. # 2013- Disbursing/Accountable Officer to monitor the cash 01 dtd August 6.DBM and DOF JOINT CIR. It shall be supported code by the required supporting documents. allowances.

It shall be submitted to the code Accounting Division/Unit together with the LR and other supporting documents.DBM and DOF JOINT CIR. This special journal is used by the Accounting COA. # 2013- concerned to confirm that he/she has completed the 01 dtd August 6. All liquidated PCVs shall be 01 dtd August 6.DBM and DOF JOINT CIR. # 2013- Report on Paid Petty Cash replenish his/her PCF. based on the approved itinerary.2013 Adaption of UACS code Petty Cash Vouchers The RPPCV shall be prepared by the PCFC to COA.DBM and DOF JOINT CIR.2013 Adaption of UACS travel or otherwise. . It shall be prepared by fund cluster.2013 Adaption of UACS Demandable Accounts Payable- invalidated ADA entries and shall serve as advance code Advice to Debit Accounts information to the BTr on the cash requirements of Issued and Invalidated Advice the agency pertaining to their AP. # 2013- Fund Custodian (PCFC) of Government Units 01 dtd August 6. # 2013- his/her cash advance. REFERENCE receipts/invoice. # 2013-01 dtd August 6. It shall be prepared to Debit Account Entries daily and supported with copy of the LDDAP-ADAs. # 2013- Division/Unit to record the disbursements through 01 dtd August 6. # 2013- Summary of List of Due and summarize the LDDAP-ADA issued and the 01 dtd August 6. No.DBM and DOF JOINT CIR.2013 Adaption of UACS Vouchers attached together with all the supporting documents. It shall be prepared by fund cluster The CTC is a form used by officers/employees COA. code Each PCFC shall maintain this PCFR to record COA. code It is one of the supporting documents to liquidate cash Certificate of Travel Completed advances for travel. The PCFReg shall be maintained by the Petty Cash COA.Appendix Page Title Details No.DBM and DOF JOINT CIR. All code transactions for the day shall be recorded immediately.DBM and DOF JOINT CIR. The SLIIAE is used by the Cash/Treasury Unit to COA.DBM and DOF JOINT CIR. COA. utilization and replenishment 01 dtd August 6. It shall be maintained by fund cluster.2013 Adaption of UACS Advice to Debit Account LDDAP-ADA made by the Disbursing code Disbursement Journal Officer/Cashier.2013 Adaption of UACS without complete set of books of accounts to code Petty Cash Fund Register monitor/summarize the Petty Cash Fund (PCF) established/replenished and the disbursements charged thereto.2013 Adaption of UACS Petty Cash Fund Record made and to monitor the PCF balance.

The PO is a form/document used by the PPSAS 17 PPE agency/entity. REFERENCE This form shall be used by the Accounting Schedule of Accounts Payable Division/Unit in the preparation of the list of accounts payable. of the purchased supplies/goods/equipment/property. This form shall be used by the Accounting COA. The PR is a form used by the Supply and/or Property PPSAS 17 PPE Custodian for purchasing goods/supplies/property if Purchase Request the item/s requested is/are not available on stock. addressed to a supplier.2013 Adaption of UACS per fund cluster. The IAR is a report submitted by the Inspection PPSAS 17 PPE Officer/Committee and the Supply and/or Property Inspection and Acceptance Report Custodian on the inspection and acceptance. code This Registry is used to record and monitor accounts COA. It shall be prepared by fund cluster. respectively. It shall be maintained by fund cluster.000 to end-user to establish accountability over them. It shall be maintained by fund cluster. to deliver Purchase Order specific quantities of supplies/goods/property subject to the terms and conditions contained in the PO. # 2013- Schedule of Accounts Receivable Division/Unit in the preparation of the list of accounts 01 dtd August 6.DBM and DOF JOINT CIR. The ICS is a form used by the Supply and/or Property PPSAS 3I Intangible Assets Custodian to issue tangible items amounting to less Inventory Custodian Slip than P15. It shall be prepared by fund cluster.2013 Adaption of UACS receivable. # 2013- Registry of Accounts Written-Off that were written off by the agency/entity maintained 01 dtd August 6.DBM and DOF JOINT CIR. code The SLC is a form used in the Accounting PPSAS 17 PPE Division/Unit for each type of supplies to record all Supplies Ledger Card receipts and issues made. The RIS shall be used by the Requisitioning PPSAS 17 Property Plant and Equipment Requisition and Issue Slip Division/Office to request supplies/goods/ . The SC is a form used in the Supply and/or Property PPSAS 17 PPE Division/Unit for each type of supplies to record all Stock Card receipts and issues made. No.Appendix Page Title Details No. It shall be prepared by fund cluster.

custody. in his/her custody. etc. It shall be maintained per fund cluster. with or without face value such as code Accountable Forms checks.2013 Adaption of UACS Report of Accountability for accountable forms. No. stamps.Appendix Page Title Details No. It shall be prepared monthly and by fund cluster. which are owned by the agency/entity. . Investment Property Ledger Card description. estimated life. depreciation. Medical. The WMR shall be used by the Supply and/or PPSAS 17 Property Plant and Equipment Property Custodian to report all waste materials Waste Materials Report previously taken up in the books of accounts as assets or in his/her custody so that they may be properly disposed of and derecognized from the books. The CIPLC shall be kept in the Accounting Unit for PPSAS 17 PPE each project. The RPCI is a form used to report the physical count PPSAS 17 PPE of inventory items by type such as Office Supplies Inventory. etc. Food Inventories Supplies Inventory. repair history and other information about the property.DBM and DOF JOINT CIR. The Accounting Staff in charge of maintaining this ledger shall record promptly the acquisition. The IPLC shall be maintained by the Accounting PPSAS 17 PPE Division/Unit for each class of investment property.. Report of Supplies and Materials The RSMI is a form prepared by the Supply and/or PPSAS 17 PPE Issued Property Division/Unit to report/summarize all issues \ of inventories (by stock number) during the day. The RAAF is used by each Accountable Officer to COA. REFERENCE equipment/property carried in stock and by the Supply and/or Property Division/Unit to issue the items requested. It shall be prepared semi-annually by the Inventory Committee and by fund cluster. Accountable Forms Inventory. It shall be prepared by fund cluster. The Accounting Staff in charge in Construction in Progress Ledger maintaining the CIPLC shall record promptly the Card construction costs and other information about the asset constructed. # 2013- report the result of the physical count of all 01 dtd August 6. LDDAP-ADA. disposal. impairment. Report on the Physical Count of Dental and Laboratory Supplies Inventory. official receipts.

It shall be prepared yearly by fund cluster. custody. The IIRUP is a report prepared by the Supply and/or PPSAS 17 PPE Inventory and Inspection Report Property Unit as basis to record dropping from the of Unserviceable Property books the unserviceable properties carried in the PPE accounts. Plant and Equipment promptly the acquisition.2013 Adaption of UACS Property Acknowledgement It shall be maintained by fund cluster. which are owned by the agency. description. etc. furniture.DBM and DOF JOINT CIR. # 2013- Staff in charge in maintaining the PPELC shall record 01 dtd August 6. infrastructure. The RPCPPE is the form used to report on the PPSAS 17 PPE physical count of PPE by type such as land. issue/transfers/disposal.Appendix Page Title Details No. machinery and equipment. REFERENCE The PPELC shall be kept in the Accounting PPSAS 17 PPE Division/Unit for each class of PPE. No. impairment. code Ledger Card estimated life. repair history and other information about the property.DBM and DOF JOINT CIR. Bank Reconciliation Statement – PPSAS 3 Accounting Policies MDS accounts Bank Reconciliation Statement – AGDB accounts . 01 dtd August 6. The PAR shall be used in the Supply and/or Property COA. fixtures and books. # 2013- Division/Unit to record the issue of PPE to end-user. It shall be maintained by fund cluster.2013 Adaption of UACS Property. transportation Property. Plant and Equipment equipment. building and other Report on the Physical Count of structures. land improvements. It shall be code Receipt renewed every three years or every time there is a change in custodianship/user of the property. The Accounting COA. depreciation.