CHART OF ACCOUNTS

Maintenance and Other

Operating Expenses
(MOOE)
 CHART OF ACCOUNTS - MOOE
Traveling Expenses - Local
This account is used to recognize the costs
incurred in the movement/transport of
government officers and employees within
the country. This includes transportation,
travel per diems, ferriage, and all other
related expenses.
 CHART OF ACCOUNTS - MOOE
Traveling Expenses - Local
Executive Order No. 77
Prescribing Rules and Regulations and Rates of
Expenses and Allowances for Official local and
foreign travels of government personnel
. March 15, 2019
. Supersedes EO 248, 248-A and 298
 CHART OF ACCOUNTS - MOOE
Traveling Expenses - Local
Executive Order No. 77
Department Secretaries and those of equivalent
rank shall cause the preparation and issuance of
internal guidelines on local and foreign travels.
- To provide additional safeguards as are best suited
to agency conditions; address agency peculiarities;
and ensure the judicious use of public funds.
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Traveling Expenses - Local
Executive Order No. 77
Travel of officials and employees of National
Government Agencies for less than 30 days and
payment of their corresponding travel expenses
shall be approved by the head of agency or
equivalent.
 CHART OF ACCOUNTS - MOOE
Traveling Expenses - Local

Executive Order No. 77

Travels that will last thirty 30 days or more and
payment of their corresponding travel expenses
shall be approved by the Department Secretary or
its equivalent.
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Traveling Expenses - Local
Executive Order No. 77 – General Guidelines
Under Section 3(a) of EO 77, travels shall
cover only those that meet the following
criteria.
(i) It is essential to the effective performance
of an official or employee’s mandates or
functions
 CHART OF ACCOUNTS - MOOE
Traveling Expenses - Local
Executive Order No. 77 – General Guidelines
(ii) It is required to meet the needs for the department agency,
bureau or office or there is substantial benefit to be derived by
the State
(iii) The presence of the official or employee is critical to the
outcome of the meeting, conference, seminar , consultation or
any official activity to be attended.
(iv) The projected expenses are not excessive or involve minimum
expenditure.
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Traveling Expenses - Local
Executive Order No. 77
Travel beyond 50-km radius from permanent
Official Station(OS)
(a)Transportation expenses and
Miscellaneous Expenses.
(b)Daily Travel Expenses (DTE)
 CHART OF ACCOUNTS - MOOE
Traveling Expenses - Local
Executive Order No. 77
(a) Transpiration expenses and Miscellaneous Expenses
- The agency head concerned shall determine the mode of transportation to be availed, which in
all cases shall be the most economical and efficient .
- As General rule, only the ordinary public conveyance or customary modes of transportation
shall be used.
(b) Daily Travel Expense (DTE) – maximum rates
Cluster 1 - Destination Maximum DTE
 CHART OF ACCOUNTS - MOOE
Traveling Expenses - Local
Apportioned of Travel Expenses
 CHART OF ACCOUNTS - MOOE
Traveling Expenses - Foreign
This account is used to recognize the costs incurred
in the movement/transport of government officers
and employees outside the country. This includes
transportation, travel per diems, passport and visa
processing and all other related expenses.
 CHART OF ACCOUNTS - MOOE
Training Expenses
This account is used to recognize the costs incurred for
the participation/ attendance in and conduct of trainings,
conventions and seminars/workshops. It includes training
fees, honoraria of lecturers, cost of handouts, supplies,
materials, meals, snacks and all other training related
expenses.
Ex. INSET Training
 CHART OF ACCOUNTS - MOOE
Office Supplies Expenses
This account is used to recognize the cost or
value of office supplies such as bond paper,
ink, and small tangible items like staple wire
remover, puncher, stapler and other similar
items issued to end-users for government
operations.
 CHART OF ACCOUNTS - MOOE

Accountable Forms Expenses

This account is used to recognize the cost of

accountable forms with or without money
value such as official receipts, passports,
tickets, permit/license plates, LTO plates,
cheque, and the like.
 CHART OF ACCOUNTS - MOOE

Non-Accountable Forms Expenses

This account is used to recognize the cost of

non-accountable forms such as pre-printed
application forms, tax returns forms,
accounting forms and the like, issued to
end-users.
 CHART OF ACCOUNTS - MOOE

Medical, Dental and Laboratory Supplies

Expenses
This account is used to recognize the costs of
medical, dental and laboratory supplies issued
to end-users for government operations.
Ex. Over the counter Medicines & Dental
Supplies
 CHART OF ACCOUNTS - MOOE
Fuel, Oil and Lubricant Expenses
This account is used to recognize the costs of
fuel, oil and lubricants issued for use of
government vehicles and other equipment in
connection with government
operations/projects.
Ex. For Grass cutter
 CHART OF ACCOUNTS - MOOE

Semi-Expendable – Other Machinery and

Equipment
This account is used to recognize the cost/fair
value of the purchased/acquired machinery
costing less than P15,000.
Ex. Sewing Machine, Refrigerator, utensils,
oven, blender, generator set
 CHART OF ACCOUNTS - MOOE
Semi-Expendable – Office Equipment
This account is used to recognize the cost/fair
value of the purchased/acquired office
equipment costing less than P15,000 for the
use in government operations.
Ex. Laminating Machine, Biometrics, Air
conditioner, electric fan, etc.
 CHART OF ACCOUNTS - MOOE
Semi-Expendable – ICT Equipment
This account is used to recognize the cost/fair value
of the purchased/acquired information and
communications technology equipment, which
includes laptops, printers, scanners, and the like,
costing less than P15,000 for the use in
government operations.
Ex. Printer, Projector, laptop & etc.
 CHART OF ACCOUNTS - MOOE
Semi-Expendable – Agricultural &
Forestry
This account is used to recognize the cost/fair
value of the purchased/acquired agricultural and
forestry equipment costing less than P15,000. It
includes threshing and milling machines, plow,
grass cutting machines, garden tools and the
like.
 CHART OF ACCOUNTS - MOOE
Semi-Expendable – Communication
Equipment
This account is used to recognize the cost/fair
value of the purchased/acquired communication
equipment costing less than P15,000 for the use
in government operations.
Ex. Amplifier, Speaker, Microphone & etc.
 CHART OF ACCOUNTS - MOOE
Semi-Expendable – Disaster Response and
Rescue Equipment
This account is used to recognize the cost/fair value of
the purchased/acquired disaster response and rescue
equipment costing less than P15,000 for the use in
disaster response and rescue activities. Credit this
account for issuance, transfers, loss or other disposal.
Ex. Fire Extinguisher, sprinkler, hard hat & etc.
 CHART OF ACCOUNTS - MOOE
Semi-Expendable – Printing Equipment

This account is used to recognize the cost/fair

value of the purchased/acquired printing
equipment costing less than P15,000 for the use
in government printing needs.
Ex. Photocopier, duplicator
 CHART OF ACCOUNTS - MOOE
Semi-Expendable – Technical and
Scientific Equipment.
This account is used to recognize the cost/fair
value of the purchased/acquired technical and
scientific equipment costing less than P15,000
for the use in government operations.
Ex. Science Instruments, Apparatus, Models & etc.
 CHART OF ACCOUNTS - MOOE
Semi-Expendable – Furniture and
Fixtures
This account is used to recognize the cost of
semi-expendable Furniture, Fixtures and
Books used in operation.

Ex. Monoblock Chair, steel cabinet, sala set, vault

 CHART OF ACCOUNTS - MOOE
Other Supplies and Materials Expenses

This account is used to recognize the cost of

inventories issued to end-users not otherwise
classified under the specific inventory expense
accounts.
Ex. Sporting Goods
 CHART OF ACCOUNTS - MOOE
Water Expenses

This account is used to recognize the cost

of water consumed in government
operations/projects.
 CHART OF ACCOUNTS - MOOE

Electricity Expenses

This account is used to recognize the cost

of electricity consumed in government
operations/projects.
 CHART OF ACCOUNTS - MOOE

Postage and Courier Expenses

This account is used to recognize the cost

of delivery/transmission of official
messages, mails, documents, recognizes
and the like.
 CHART OF ACCOUNTS - MOOE
Telephone Expenses

This account is used to recognize the cost

of transmitting messages thru telephone
lines (mobile or landlines), faxes, telex
and the like whether prepaid or postpaid.
 CHART OF ACCOUNTS - MOOE

Internet Subscription Expenses

This account is used to recognize the cost

of using internet services in government
operations.
 CHART OF ACCOUNTS - MOOE
Cable, Satellite, Telegraph and Radio
Expenses

This account is used to recognize the cost

of using cable/satellite/ telegram/radio
services.
 CHART OF ACCOUNTS - MOOE
Survey Expenses

This account is used to recognize the cost

incurred in the conduct of cadastral,
structural, topographical, statistical and
other type of surveys conducted by
government agencies.
 CHART OF ACCOUNTS - MOOE

Demolition and Relocation Expenses

This account is used to recognize the costs

of demolition of structures and relocation
of settlers and structures affected by
government projects.
 CHART OF ACCOUNTS - MOOE
Janitorial Services

This account is used to recognize the cost

of janitorial services contracted by the
agency not otherwise classified under any
of the specific general services accounts.
 CHART OF ACCOUNTS - MOOE
Security Services

This account is used to recognize the cost

of Security Services contracted by the
agency not otherwise classified under any
of the specific general services accounts.
 CHART OF ACCOUNTS - MOOE
Other General Services

This account is used to recognize the cost

of other general services contracted by the
agency not otherwise classified under any
of the specific general services accounts.
 CHART OF ACCOUNTS - MOOE
Repair and Maintenance-Buildings and
Other Structures

This account is used to recognize the cost of

repairs and maintenance on office buildings;
school buildings; hospitals and health
centers; markets; slaughterhouses; hostels
and dormitories; and other structures.
 CHART OF ACCOUNTS - MOOE
Repair and Maintenance-Machinery and
Equipment
This account is used to recognize the cost of repairs and
maintenance on machinery; office equipment;
information and communications technology (ICT)
equipment; agricultural and forestry equipment;
communication equipment; disaster response and
rescue equipment; printing equipment; sports
equipment; technical and scientific equipment; and other
machinery and equipment.
 CHART OF ACCOUNTS - MOOE

Repair and Maintenance-Furniture and

Fixtures

This account is used to recognize the cost of

repairs and maintenance on furniture and
fixtures.
 CHART OF ACCOUNTS - MOOE
Repair and Maintenance- Semi-
Expendable Machinery and Equipment

This account is used to recognize the cost

of repairs and maintenance of semi-
expendable machinery and equipment.
 CHART OF ACCOUNTS - MOOE
Repair and Maintenance- Semi-Expendable
Furniture, Fixtures and Books

This account is used to recognize the cost

of repairs and maintenance of semi-
expendable furniture, fixtures and books.
 CHART OF ACCOUNTS - MOOE
Fidelity Bond Premiums

This account is used to recognize the amount

of premiums paid by the agency for the
fidelity bonds of accountable officers.
• Principal, Disbursing Officer & Property
Custodian must be bonded
 CHART OF ACCOUNTS - MOOE
Labor and Wages

This account is used to recognize the costs

incurred for labor and wages. These include
labor payroll paid for projects undertaken by
administration, for agricultural activities
involving hired labor, student wages, etc.
 CHART OF ACCOUNTS - MOOE
Advertising Expenses

This account is used to recognize the costs

incurred for advertisement, such as expenses to
(a) promote and market products and services;
and (b) publish invitations to bid and other
authorized government advertisements.
 CHART OF ACCOUNTS - MOOE
Printing and Publication Expenses

This account is used to recognize the

costs of printing and binding of
manuscripts/documents, forms, manuals,
brochures, pamphlets, and the like.
 CHART OF ACCOUNTS - MOOE
Transportation and Delivery Expenses

This account is used to recognize the cost of

transporting goods/merchandise sold in the
course of business operations. This includes
the cost of moving agency’s own people and
properties from one station to another.
 CHART OF ACCOUNTS - MOOE
Rent/Lease Expenses

This account is used to recognize

rental/lease of land, buildings, facilities,
equipment, vehicles, machineries, and
the like.
 CHART OF ACCOUNTS - MOOE
Subscription Expenses

This account is used to recognize the cost

of subscriptions to library and other
reading materials.
 CHART OF ACCOUNTS - MOOE
Other Maintenance and Operating
Expenses
This account is used to recognize other
operating expenses not falling under any
of the specific maintenance and other
operating expense accounts.
CHART OF ACCOUNTS - MOOE

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