REGISTRIES

COA shall keep the general accounts of the Government and preserve the vouchers and other
supporting documents

RROR – Registries of Revenue and Other Receipts

- Monitor budgeted amounts, actual collections and remittances of revenue and other
receipts

RAPAL – Registries of Appropriations and Allotment

- Used to monitor appropriations and allotments

- Allotments will not exceed appropriations
- Used to record receipt of appropriation
- Used to record receipt of allotment from DBM

RAOD – Registries of Allotment, Obligations and Disbursements

- Used to monitor allotments received, obligations incurred against the corresponding

allotment, and actual disbursements made
- Obligations incurred will not exceed allotment
- Actual disbursements will not exceed obligations incurred
- Separate RAOD shall be maintained for each object of expenditure
- Used to record receipt of allotment from DBM
- Records separately each item of allotment (object of expenditure)
- Objects of Expenditure
o Personnel Services (PS) – pays all types of employee benefits
o Maintenance and Other Operating Services (MOOE) – Operating expenses other
than PS and FE
o Financial Expenses (FE) – finance costs e.g. interest expenses, bank charges, FOREX
losses
o Capital outlays (CO) – capitalizable expenditures e.g. construction of public
infrastructures

RBUD – Registries of Budget, Utilization and Disbursements

- Record approved special budget and disbursements charged to retained income

- Separate RBUD shall be maintained for each object of expenditure

Basic recording process