Agency: ________________________________________________________

Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: ____________________________________

Audit Team Leader

Reviewed by: ____________________________________

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Local Government Sector Annex B2A
Province of Cebu and its Municipalities
Region VII
Consolidated Report on Actual Maintenance Operating and Other Expenses (MOOE) & CAPITAL OUTLAY (CO)
provided by Audited Agencies to the Auditing Units/Teams (by Cluster/Region)
For Semester ending June 30,2013

A. Maintenance Operating and Other Expenses (MOOE)

Travelling Expenses Drugs and Medicines
Training Expenses Scholarship Expenses Office Supplies Expense Accountable Forms Expenses Food Supplies Expenses
Local Government Unit Expenses
Local Foreign (753) (754) (755) (758) (758)
(759)
(751) (752)
Cebu Province - - - - 38,232.20 - - -
Asturias 19,851.00 - - - 508.00 - - -
Balamban 33,551.00 - - - 11,615.00 - - -
Tabuelan 19,340.00 - - - 2,507.50 - - -
Tuburan 16,830.00 - 4,800.00 - 20,000.00 - - -
Daanbantayan - - - - - - - -
Medellin - - - - 5,673.00 - - -
San Remegio - - - - - - - -
Tabogon 26,135.00 - - - 445.50 - - -
Bantayan 12,570.00 - - - 1,501.68 - - -
Madridejos 6,440.00 - - - - - - -
Santa Fe 8,860.00 - - - 875.50 - - -
Alcoy 24,187.50 - - - - - - -
Boljoon 10,307.00 - - - - - - -
Dalaguete - - - - 1,292.15 - - -
Oslob 15,440.00 - - - - - - -
Alegria - - - - 5,400.00 - - -
Ginatilan 17,977.00 - - - - - - -
Malabuyoc - - - - - - - -
Samboan - - - - - - - -
Santander 16,400.00 - - - - - - -
Alcantara 5,625.00 - - - 8,680.00 - - -
Badian 7,636.00 - - - 1,077.00 - - -
Moalboal 9,590.00 - - - - - - -
Ronda 12,598.00 - - - - - - -
Aloguinsan 17,588.00 - - - - - - -
Barili 7,471.00 - - - - - - -
Dumanjug 7,150.00 - - - 11,640.50 - - -
Pinamungajan 28,196.00 - - - - - - -
Pilar 30,555.00 - - - - - - -
Poro 11,217.00 - - - - - - -
San Francisco 21,692.00 - - - 3,341.75 - - -
Tudela 12,817.00 - - - - - - -
Borbon - - - - - - - -
Carmen 11,340.00 - - - 8,741.00 - - -
Catmon - - - - - - - -
Sogod 11,972.00 - - - 10,280.00 - - -
Argao - - - - - - - -
Minglanilla 720.00 - - - 2,325.00 - - -
San Fernando - - - - - - - -
Sibonga - - - - - - - -
Compostela 7,200.00 - - - 379.90 - - -
Consolacion - - - - 1,549.00 - - -
Cordova - - - - - - - -
Liloan 17,520.00 - - - - - - -
TOTAL 448,775.50 - 4,800.00 - 136,064.68 - - -
Note: Include all expenses accounts reported by Auditing Units/Teams

B. CAPITAL OUTLAY (CO)

Agricultural, Fishery and

Office Equipment Furniture and Fixtures IT Equipment and Software Library Books Machineries Communication Equipment Military and Police Equipment
Local Government Unit Forestry Equipment
(221) (222) (223) (224) (226) (229) (234)
(227)

Cebu Province - 62,207.60 - - - - - -

Asturias 33,152.00 33,152.00 - - - - - -
Balamban - - 156,420.00 - - - - -
Tabuelan - 16,100.00 104,184.30 - - - 14,824.64 -
Tuburan - - 29,000.00 - - - - -
Daanbantayan - - - - - - - -
Medellin - - - - - - - -
San Remegio - - - - - - - -
Tabogon - - - - - - - -
Bantayan - - - - - - - -
Madridejos - - - - - - - -
Santa Fe - - - - - - - -
Alcoy - - - - - - - -
Boljoon - - - - - - - -
Dalaguete - - 4,081.00 - - - - -
Oslob - - - - - - - -
Alegria - - - - - - - -
Ginatilan - - - - - - - -
Malabuyoc - - - - - - - -
Samboan - - - - - - - -
Santander - - - - - - - -
Alcantara - - - - - - - -
Badian - - - - - - - -
Moalboal - - - - - - - -
Ronda - - - - - - - -
Aloguinsan - - - - - - - -
Barili - - - - - - - -
Dumanjug - - - - - - - -
Pinamungajan - - - - - - - -
Pilar - - - - - - - -
Poro - - 8,000.00 - - - 6,990.00 -
San Francisco - - 6,975.00 - - - - -
Tudela - - 37,800.00 - - - - -
Borbon - - - - - - - -
Carmen 1,750.00 - - - - - - -
Catmon - - - - - - - -
Sogod - - - - - - - -
Argao - - - - - - - -
Minglanilla - - 8,580.00 - - - - -
San Fernando - - - - - - - -
Sibonga 44,500.00 - 61,000.00 - - - - -
Compostela - - - - - - - -
Consolacion - - - - - - - -
Cordova - - - - - - - -
Liloan - - - - - - - -
TOTAL 79,402.00 111,459.60 416,040.30 - - - 21,814.64 -
Note: Include all expenses accounts reported by Auditing Units/Teams

Submitted by: CHARLITA R. LEOPOLDO

Supervising Auditor-Cebu A
Medical, Dental and Laboratory Gasoline, Oil and Lubrication Textbooks and Instructional Military and Police Supplies
Other Supplies Expenses Water Expenses Electricity Expenses Cooking Gas Expenses Postage and Deliveries
Supplies Expenses Expenses Materials Expenses Expenses
(765) (766) (767) (768) (771)
(760) (761) (763) (764)

- 13,182.13 - - 4,343.50 135.00 - - -

- - - - 5,796.50 - - - -
- - - - 5,467.75 - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - 1,514.50 - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
 - -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- 13,182.13
Technical and Scientific
Sports Equipment
(235)
Equipment
(236)
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - 17,122.25 135.00 - - -
Other Machineries and Other Property, Plant and
Equipment
(240)
Motor Vehicles
(241)
Transportation Equipment
(248)
Equipment
(250)
Total
- - - - 62,207.60
- - - 5,390.00 71,694.00
- - - 20,800.00 177,220.00
- - - - 135,108.94
- - - - 29,000.00
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - - - -
- - - - - - -
- - - - - - 4,081.00
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - 14,990.00
- - - - - - 6,975.00
- - - - - - 37,800.00
- - - - - - -
- - - - - - 1,750.00
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - 8,580.00
- - - - - - -
- - - - - - 105,500.00
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - 26,190.00 654,906.54
 Telephone Expenses Membership Dues and Awards and Indemnities
Internet Expenses Advertising Expense Printing and Binding Expenses Rent Expenses Representation Expenses
Contributions to Organizations Expenses
Landline Mobile (774) (780) (781) (782) (783)
(778) (779)
(772) (773)
- - - - - - - - -
- - - - - - - - -
2,396.13 - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
2,252.21 - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
2,197.67 - - - - - - - -
 1,800.00 - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- 2,700.00 - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- 5,316.30 - - - - - - -
- 9,600.00 - - - - - - -
- - - - - - - - -
2,199.01 - - - - - - - -
- - 2,199.01 - - - - - -
- - 2,199.01 - - - - - -
- - 2,199.01 - - - - - -
- - 2,199.01 - - - - - -
10,845.02 17,616.30 8,796.04 - - - - - -
Transportation and Delivery
Storage Fees Subscriptions Expenses Legal Services Auditing Services Consultancy Services Environment/Sanitary Services General Services Other Professional Services
Expenses
(785) (786) (791) (792) (793) (794) (795) (799)
(784)

- - - - - - - - -
- - - - - - - 5,060.00 -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - 7,438.00 - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - 39,433.00 - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - 46,871.00 - - 5,060.00 -

Repairs and Maintenance - Repairs and Maintenance -
Office Equipment Furniture and Fixtures
(821) (822)
400.00 - -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Repairs and Maintenance - IT Repairs and Maintenance -
Equipment and Software Machineries
(823) (826)
- -
2,850.00 - -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Repairs and Maintenance - Repairs and Maintenance -
Communication Equipment Military and Police Equipment
(829) (834)
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Repairs and Maintenance - Repairs and Maintenance -
Repairs and Maintenance -
Technical and Scientific Other Machineries and
Sports Equipment
Equipment Equipment
(835)
(836) (840)
- -
- -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
 - - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
- - - - - - - - -
8,630.00 - - - - - - - -
- - - - - - - - -
- - - - - - - - -
9,030.00 - 2,850.00 - - - - - -
 Repairs and Maintenance - Repairs and Maintenance - Other Maintenance and
Repairs and Maintenance -
Motor Vehicles
(841)
Other Transportation
Equipment
Other Property, Plant and
Equipment
Operating Expenses (to be
Specified) Total
(848) (850) (969)

- - - 1,617.75 57,910.58
- - - 300.00 34,365.50
- - - - 53,029.88
- - - - 21,847.50
- - - - 41,630.00
- - - - 7,438.00
- - - - 5,673.00
- - - - -
- - - - 26,580.50
- - - - 15,586.18
- - - - 6,440.00
- - - - 9,735.50
- - - - 24,187.50
- - - - 10,307.00
- - - - 40,725.15
- - - - 15,440.00
- - - - 5,400.00
- - - - 17,977.00
- - - - -
- - - - -
- - - - 16,400.00
- - - - 16,557.21
- - - - 8,713.00
- - - - 9,590.00
- - - - 12,598.00
- - - - 17,588.00
- - - - 9,668.67
- - - - 20,590.50
- - - - 28,196.00
- - - - 30,555.00
- - - - 13,917.00
- - - - 25,033.75
- - - - 12,817.00
- - - - -
- - - - 20,081.00
- - - - -
- - - 400.00 22,652.00
- - - - 5,316.30
- - - - 12,645.00
- - - - -
- - - - 2,199.01
- - - - 9,778.91
- - - - 12,378.01
- - - - 2,199.01
- - - 431.52 20,150.53
- - - 2,749.27 723,897.19
Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: EVA P. CABRERA

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount

1.00
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: CARLOTA E. SAROMINES

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: CARLOTA E. SAROMINES

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: CARLOTA E. SAROMINES

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: CARLOTA E. SAROMINES

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: MA. THERRESA M. MAGDADARO

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: MA. THERRESA M. MAGDADARO

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: MA. THERRESA M. MAGDADARO

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: MA. THERRESA M. MAGDADARO

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: SULPICIO C. QUEJADA JR

OIC-Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

 Annex A
Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Auditing
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code Amount

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781

Page 60 of 198
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount Date (MR/ARE)
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235

Page 61 of 198
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Auditing
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: SULPICIO C. QUEJADA JR

OIC-Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor

Page 62 of 198
Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: SULPICIO C. QUEJADA JR

OIC-Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Auditing
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Auditing
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: ARNOLI A. ALMONTE

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

d by Agency to the Auditing

Amount
 Date (MR/ARE)

g as it is utilized by Auditing
Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: ARNOLI A. ALMONTE

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: ARNOLI A. ALMONTE

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: ARNOLI A. ALMONTE

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: DIOSDADA D. BASTIAN

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: DIOSDADA D. BASTIAN

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: DIOSDADA D. BASTIAN

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: DIOSDADA D. BASTIAN

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: DIOSDADA D. BASTIAN

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: SONIA B. LUCENA

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: SONIA B. LUCENA

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: SONIA B. LUCENA

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: SONIA B. LUCENA

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: FLORA P. TABORADA

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: FLORA P. TABORADA

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: FLORA P. TABORADA

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: FLORA P. TABORADA

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: MANOLO V. TULIBAO

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: MANOLO V. TULIBAO

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: MANOLO V. TULIBAO

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: MANOLO V. TULIBAO

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: ELIZABETH U. BAYLOSIS

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: ELIZABETH U. BAYLOSIS

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: ELIZABETH U. BAYLOSIS

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: ELIZABETH U. BAYLOSIS

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: ELIZABETH V. BERINGUEL

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: ELIZABETH V. BERINGUEL

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: ELIZABETH V. BERINGUEL

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: ELIZABETH V. BERINGUEL

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: ALFREDO J. TORREQUEMADA

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: ALFREDO J. TORREQUEMADA

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: ALFREDO J. TORREQUEMADA

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing

Agency: ________________________________________________________
Sector: ________________________________________________________

Summary of Actual Maintenance and Other Operating Expenses (MOOE) & Capital Outlay (CO) Provided by Agency to the Aud
Units/Audit Teams

For the Semester Ending: ______________________________________

PARTICULARS
A. Maintenance and Other Operating Expenses Account Code

Travelling Expenses-Local 751

Travelling Expenses-Foreign 752
Training Expenses 753
Scholarship Expenses 754
Office Supplies Expense 755
Accountable Forms Expenses 758
Food Supplies Expenses 758
Drugs and Medicines Expenses 759
Medical, Dental and Laboratory Supplies Expenses 760
Gasoline, Oil and Lubrication Expenses 761
Textbooks and Instructional Materials Expenses 763
Military and Police Supplies Expenses 764
Other Supplies Expenses 765
Water Expenses 766
Electricity Expenses 767
Cooking Gas Expenses 768
Postage and Deliveries 771
Telephone Expenses - Landline 772
Telephone Expenses - Mobile 773
Internet Expenses 774
Membership Dues and Contributions to Organizations 778
Awards and Indemnities Expenses 779
Advertising Expense 780
Printing and Binding Expenses 781
Rent Expenses 782
Representation Expenses 783
Transportation and Delivery Expenses 784
Storage Fees 785
Subscriptions Expenses 786
Legal Services 791
Consultancy Services 793
Environment/Sanitary Services 794
General Services 795
Other Professional Services 799
Repairs and Maintenance - Office Equipment 821
Repairs and Maintenance - Furniture and Fixtures 822
Repairs and Maintenance - IT Equipment and Software 823
Repairs and Maintenance - Machineries 826
Repairs and Maintenance - Communication Equipment 829
Repairs and Maintenance - Military and Police Equipment 834
Repairs and Maintenance - Sports Equipment 835
Repairs and Maintenance - Technical and Scientific Equipment 836
Repairs and Maintenance - Other Machineries and Equipment 840
Repairs and Maintenance - Motor Vehicles 841
Repairs and Maintenance - Other Transportation Equipment 848
Repairs and Maintenance - Other Property, Plant and Equipment 850
Other Maintenance and Operating Expenses (to be Specified) 969
TOTAL

B. Capital Outlay
Account
Code Quantity Amount
Office Equipment 221
Furniture and Fixtures 222
IT Equipment and Software 223
Library Books 224
Machineries 226
Agricultural, Fishery and Forestry Equipment 227
Communication Equipment 229
Military and Police Equipment 234
Sports Equipment 235
Technical and Scientific Equipment 236
Other Machineries and Equipment 240
Motor Vehicles 241
Transportation Equipment 248
Other Property, Plant and Equipment 250
TOTAL
Note: Include all property used by the auditing units/audit teams even if not covered by MR/ARE, as long as it is utilized by Aud
Unit/Audit Team and mark Not Applicable (NA) under date column.

Prepared by: ALFREDO J. TORREQUEMADA

Audit Team Leader

Reviewed by: CHARLITA R. LEOPOLDO

Supervising Auditor
 Annex A

vided by Agency to the Auditing

Amount
 Date (MR/ARE)

long as it is utilized by Auditing