Exercises:

Record the following allotments, obligations and disbursements to its respective

Registries.

RAOD-PS
Date Ref Particulars Allotment Obligations Disbursement Balances
s
2017
Jan 16 Personal Services P 80,000 P 80,000
Jan 29 Salaries and P 55,000 P 52,500
Wages
Mar 12 Refund or P 2,500
overpayment of
salaries and wages

RAOD-MO
Date Ref Particulars Allotment Obligations Disbursements Balance
2017
Jan 16 Maintenance and P 150,000 P 150,000
other operating
expenses
Feb 25 CA for travelling P 30,000 P 20,000
exp-local
Mar 15 Reimbursed P 10,000
additional claim
of travelling
expenses
Oct 3 Repairs for office P 75,000
equipment

RAOD-CO
 Date Ref Particulars Allotment Obligations Disbursements Balance
2017
Jan 16 Capital Outlay P 150,000 P 150,000
Mar 28 Air conditioning P 125,000 P 125,000
units-obligated

A. On January 16, 2017, DOST received their ARO that showed the following allotments as shown in the GAA for 2017:
Personal Services - P 80,000
Maintenance and Other Operating Expenses 150,000
Capital Outlay 150,000

B. DOST incurred the following obligations and its adjustments:

1/29/2017 - Salaries and wages-reg. (obligated and paid) 55,000
2/06/2017 - CA for travelling exp-local (obligated and paid) - 30,000
2/25/2017 - Repairs of office equipment-(obligated only) 75 ,000
3/10/2017 - Refunded the overpayment of salaries and Wages – regular 2,500
3/12/17 - DOST transfer allotment to DOST 7 representing the
Salary of the project officer assigned in region 7 20,000
3/15/2017- Reimbursed the additional claim of travelling expenses
incurred due to an extended stay.(obligated only) 10,000
3/28/17 - 5 air-conditioning units were delivered and inspected, 125,000
However, I unit was returned the following month
since it malfunctioned when it was installed.
(Cost - P25,000 each unit). The total amount of P125,000
was obligated and included in the report.
Additional Requirements:
1. Determine the following:
a. Unpaid obligations of MOOE
b. Total obligations for PS and MOOE and CO.
c. Total allotments received for PS and MOOE and CO.
= P 80,000 + P 150,000 + P 150,000
= P 380,000
d. Total obligations paid.
e. Actual total travelling expenses.
f. Unutilized allotments as of March 31, 2017 for PS and MOOE and CO..