BUDGETARY ACTIVITIES AND REGISTRIES

Appropriation – is the authorization made by a legislative body to allocate funds for purposes specified by
the legislative or similar authority.
The General Appropriations Act (GAA) is one of the most important legislations that Congress annually
passes.
It defines the annual expenditure program of the national government and all of its instrumentalities.
Allotment (Obligational Authority) – is an authorization issued by the DBM to NGAs to incur obligations
for specified amounts contained in a legislative appropriation in the form of budget release documents. It is
also referred to as Obligational Authority.
Obligations Liabilities legally incurred in implementing agency programs and projects which are limited to
the amount of allotment.
Notice of Cash Allocation (NCA) Cash authority issued by the DBM to central, regional and provincial
offices and operating units through the authorized government servicing banks of the MDS, to cover the
cash requirements of the agencies
Disbursement actual payment out of the budgeted amount which should not exceed the NCA received.
Budgetary Registries
Registry of Appropriations and Allotments (RAPAL) shall be maintained by NGAs to monitor
appropriations and allotments charged thereto. It shall show the budget for the year and all allotments
received charged against the corresponding appropriation.
The balance is extracted every time an entry is made to prevent incurrence of overdraft in appropriations.
Separate RAPAL shall be maintained by fund cluster and by Major Final Output (MFO)/PAP/Appropriation
Acts.
APPROPRIATION ALLOTMENT UNRELEASED APPOPRIATION
P/S MOE F/E C/O TOTAL P/S MOE F/E C/O TOTAL P/S MOE F/E C/O TOTAL
GAA
GARO/SARO
NCA

(RANCA) Registry of Allotments and Notice of Cash Allocation

The RANCA shall be maintained by the Accounting Division/Unit to determine the amount of allotments not
covered by NCA and to monitor available NCA.
SOURCE DOCUMENTS:
(RAOD) Registry of Allotments, Obligations and Disbursements
The Registries of Allotments, Obligations and Disbursements (RAOD) shall be maintained by the Budget
Division/Unit of agencies to record allotments, obligations and disbursements. It shall show the allotments
received for the year, obligations incurred against the corresponding allotment and the actual
disbursements made. The balance is extracted every time an entry is made to prevent incurrence of
obligations in excess of allotment and overdraft in disbursements against obligations incurred. The RAODs
shall be maintained by appropriation act, fund cluster.

Subsidiary Record for Obligation a subsidiary record to monitor a particular obligation shall be
maintained by the Budget Division/Unit in Section C of the ORS. It shall contain the original amount of
obligation, payable (goods delivered and services rendered) and the actual amount paid.
QUARTERLY Statement of Appropriations, Allotments, Obligations, Disbursements and Balances