govt acctg ch2 budgetary accts
TRANSCRIPT
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
1/58
BUDGETARY ACCOUNTS
WHAT THE 1987 (TITA CORYS TIME)CONSTITUTION PROVIDES ONGOVERNMENT MONEY:
.... NO MONEY SHALL BE PAID OUT OF THETREASURY EXCEPT IN PURSUANCE OF ANAPPROPRIATION OF LAW....
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
2/58
MEANING.....
NO PAYMENT FROM PUBLIC MONEY IF NOLAW AUTHORIZING SUCH PAYMENT ANDSPECIFYING SUCH PURPOSE
MEANING FURTHER THAT NO PAYMENTUNLESS NO LAW PASSED BY CONGRESS/SENATE --- THE GENERAL
APPROPRIATIONS ACT..
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
3/58
MEANING...
THE DEPT OF BUDGET AND MANAGEMENT
--- UPON APPROVAL OF THE BUDGET LAWWILL START ISSUING ALLOTMENTS ORAUTHORITY TO GOVT AGENCIES TO INCUROBLIGATIONS OR ENTER INTOCOMMITMENTS OR SPEND GOVT MONEY
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
4/58
MEANING FURTHER ....
THE DBM ....
DEPENDING ON THE LEVEL OF ALLOTMENTSTO AGENCIES CONCERNED, WILL ONLYSTART RELEASING FUNDS ONLY UPONAPPROVAL OF THE GENERALAPPROPRIATIONS LAW (OR NATIONALBUDGET)
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
5/58
GENERAL ACCOUNTING PLAN ...
WHAT IS THIS? SHOWS THE OVERALL ACCTG SYSTEM OF A
GOVERNMENT UNIT OR AGENCY
ACCOUNTING SYSTEMS ARE THEFOLLOWING:
BUDGETARY ACCOUNTS SYSTEM
RECEIPT/ INCOME & DEPOSIT SYSTEMDISBURSEMENT SYSTEM, &
FINANCIAL REPORTING SYSTEM
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
6/58
Q.: WHAT IS THE SYSTEM OF
PRESCRIBING THE PROCEDURES FOR
RECORDING APPROPRIATIONS,
ALLOTMENTS AND OBLIGATIONS?
a. Fund accounting
b. Government accounting
c. Obligation accounting
d. Budgetary accounting
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
7/58
Q.: WHAT IS THE SYSTEM OF
PRESCRIING THE PROCEDURES FOR
RECO DING APPROPRIATIONS,
ALLOTMENTS AND OBLIGATIONS?
a. Fund accounting
b. Government accounting
c. Obligation accounting
d. Budgetary accounting
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
8/58
BUDGETING.....
IT IS PLANNING ...
IT IS CONTROLLING ....
PLANNING -DELVES INTO THE FUTURE OBJECTIVES AND
BUDGETS TO ATTAIN SUCH OBJECTIVES;
CONTROLLING STEPS TAKEN BY MGT TO ENSURE
OBJECTIVES ARE ATTAINED
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
9/58
GOVERNMENT OR NATIONAL BUDGET
PLAN FOR FINANCING ALL GOVTACTIVITIES FOR A FISCAL YEAR PREPAREDAND SUBMITTED BY AN AGENCY HEAD TOTHE REPRESENTIVE BODY (CONGRESS)....TO OBTAIN APPROVAL ANDAUTHORIZATION BEFORE ANY PLAN IS
DONE
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
10/58
GOVERNMENT OR NATIONAL BUDGET
INCLUDES ....REVENUES AND EXPENDITURES OF PAST YEAR
AND ENSUING YEAR ARE REPORTED FORPURPOSES OF:
KNOWING THE GENERAL CHARACTER,PURPOSE AND AMT OF GOVT EXPENDITURE;
DETAILED DATA IN MAINTAINING AND
REFLECTION OF PERFORMANCE OF APARTICULAR GOVT UNIT.
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
11/58
GOVERNMENT OR NATIONAL BUDGET
ALSO EMBODIES HOW SUCH MONEY IS TOBE OBTAINED, OR THE MEANS AND COSTOF FINANCING SUCH NEED GIVEN A TIME
FRAME CONTROLS AMOUNTS TO BE RAISED, IF
ANY, AND PROPOSED AMOUNT FORSPENDING
THIS IS A PROGRAM ABOUT RAISING/COLLECTING MONEY AND HOW IT SHALLBE SPENT.
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
12/58
GOVERNMENT OR NATIONAL BUDGET
THEREFORE .....
THERE IS A NEED TO CLASSIFY INCOME AND
EXPENDITURES TO REFLECT SUCHACCOUNTS --- SO THAT THESE DATACOULD BE USED IN FUTURE BUDGEESTIMATES
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
13/58
Q.: ITS MAIN CONCERN IS THE
AVAILABILITY AND USE OF FUNDS
FOR PUBLIC SERVICES
a. Commission on audit
b. Bureau of the treasury
c. Department of finance
d. National budgetary system
e. Bangko sentral
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
14/58
Q.: ITS MAIN CONCERN IS THE
AVAILABILITY AND USE OF FUNDS
FOR PUBLIC SERVICES
a. Commission on audit
b. Bureau of the treasury
c. Department of finance
d. National budgetary system
e. Bangko sentral
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
15/58
FORM AND CONTENT OF GOVT/
NATIONAL BUDGET --- STARTING
POINT
IT IS THE EXECUTIVE BRANCH- (OP) THATPREPARES AND SUBMITS THE NATIONAL
BUDGET FOR CONGRESSIONAL APPROVAL
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
16/58
FORM AND CONTENT OF GOVT/
NATIONAL BUDGET
TIMELINE :
W/N 30 DAYS FROM OPENING OF REGULARSESSION (LAST MONDAY OF JULY EVERYYEAR) EXECUTIVE BRANCH SUBMITS TOCONGRESS --- THE NATIONAL BUDGET, AS
BASIS OF THE GENERAL APPROPRIATIONSACT
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
17/58
FORM AND CONTENT OF GOVT/
NATIONAL BUDGET
CONTENTS OF THE NATIONAL BUDGET:
PRESIDENTIAL MESSAGE THAT CONTAINS ---
THRUST OF GOVTIMPACT ON DEVELOPMENT GOALS
MONETARY AND FISCAL OBJECTIVES
& IMPLICATIONS OF REVENUE,EXPENDITURES AND DEBT PROPOSALS
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
18/58
FORM AND CONTENT OF GOVT/
NATIONAL BUDGETWILL ALSO INCLUDE SUMMARY FSDETAILING:
ESTIMATED EXPENDITURES AND PROPOSEDAPPROPRIATIONS
ESTIMATED RECEIPTS
ACTUAL APPROPRIATIONS OF LASTCOMPLETED FISCAL YEAR
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
19/58
FORM AND CONTENT OF GOVT/
NATIONAL BUDGET ESTIMATED EXPENDITURES AND RECEIPTSAND ACTUAL OR PROPOSEDAPPROPRIATIONS DURING THE FY IN
PROGRESS; AND STATEMENTS OF CONDITION OF THE
NATIONAL TREASURY .....
AT THE END OF LAST COMPLETED FY;AT THE END OF FISCAL YEAR INPROGRESS; &
ESTIMATED CONDITON AT END OF ENSUINGFY
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
20/58
Q.: IT IS A STATEMENT OF
ESTIMATED RECEIPTS AND EXPENSES
OF THE GOVERNMENT WHICH IS THEBASIS FOR THE GENERAL
APPROPRIATIONS LAW.
a. National government budget
b. Local government budget
c. National and local government budgetsd. Statement of budget operations
e. Government financial statements.
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
21/58
Q.: IT IS A STATEMENT OF
ESTIMATED RECEIPTS AND EXPENSES
OF THE GOVERNMENT WHICH IS THEBASIS FOR THE GENERAL
APPROPRIATIONS LAW.
a. National government budget
b. Local government budget
c. National and local government budgetsd. Statement of budget operations
e. Government financial statements.
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
22/58
FUNDAMENTAL PRINCIPLES OF
FISCAL OPERATIONS WHAT IS THE TERM FISCAL ALL ABOUT?
.... IT IS ABOUT PUBLIC FINANCE ANDFINANCIAL TRANSACTIONS, BELONGINGTO THE PUBLIC OR GOVERNMENTTREASURY
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
23/58
FUNDAMENTAL PRINCIPLES OF
FISCAL OPERATIONS (THERE ARE
8)
1. NO MONEY SHALL BE USED EXCEPT IN
PURSUANCE OF AN APPROPRIATION LAWOR OTHER SPECIFIC STATUTORYAUTHORITY.
2. GOVT MONEY AND/OR PROPERTYSHALL ONLY BE USED FOR PUBLIC (NOTPRIVATE) PURPOSE.
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
24/58
FUNDAMENTAL PRINCIPLES OF
FISCAL OPERATIONS 3. TRUST FUND SHALL BE AVAILABLE AND
MAYBE SPENT ONLY FOR THE SPECIFICPURPOSE FOR WHICH THE TRUST WASCREATED.
BUT WHAT IS A TRUST FUND?
.... IT IS REAL PROPERTY OR PERSONAL
PROPERTY HELD IN TRUST FOR THE BENEFIT
OF ANOTHER PERSON...
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
25/58
FUNDAMENTAL PRINCIPLES OF
FISCAL OPERATIONS 4. FISCAL RESPONSIBILITY BE SHARED BY
ALL THOSE EXERCISING AUTHORITY OVERFINANCIAL AFFAIRS, TRANSACTIONS ANDOPERATIONS OF A GOVERNMENT AGENCY.
5. ALL DISBURSEMENTS OR DISPOSITIONOF GOVT MONEY AND/OR PROPERTY
SHALL BEAR THE APPROVAL OF THEPROPER OFFICIALS
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
26/58
FUNDAMENTAL PRINCIPLES OF
FISCAL OPERATIONS 7. ALL LAWS AND REGULATIONS
APPLICABLE TO FINANCIALTRANSACTIONS SHALL BE FAITHFULLYADHERED TO;
8. GAAP AND PRACTICES OF ACCOUNTING,SOUND MANAGEMENT AND GOOD FISCAL
ADMINISTRATION SHALL BE OBSERVED,PROVIDED THESE DO NOT CONTRAVENEEXISTING LAWS AND REGULATIONS.
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
27/58
KINDS OF BUDGET AS TO
NATURE ANNUAL BUDGET
COVERS ONE YEAR AND THE BASIS FOR AN
ANNUAL APPROPRIATION SUPPLEMENTAL BUDGET
ONE THAT ADJUSTS A PREVIOUS BUDGETDEEMED INAPPROPRIATE FOR THEPURPOSE IT WAS INTENDED; ALSO THEBASIS FOR A SUPPLEMENTALAPPROPRIATION
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
28/58
KINDS OF BUDGET AS TO
NATURE SPECIAL BUDGET
THIS IS SUBMITTED IN SPECIAL FORM ONACCOUNT THAT ITEMIZATIONS ARE NOTADEQUATELY PROVIDED IN THEAPPROPRIATIONS ACT OR THAT AMOUNTS
ARE NOT AT ALL INCLUDED IN THE BUDGETLAW.
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
29/58
KINDS OF BUDGET AS TO
BASIS PERFORMANCE BUDGET
EMPHASIZES THE PROGRAM OR SERVICES
CONDUCTED AND BASED ON FUNCTIONS,ACTIVITIES AND PROJECTS, FOCUSATTENTION UPON THE GENERALCHARACTER AND NATURE OF WORK TO BE
CARRIED OUT AND THE SERVICES TO BERENDERED
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
30/58
KINDS OF BUDGET AS TO
BASIS LINE ITEM BUDGET
THE OBJECTS OF THIS BUDGET AREEXPENDITURES SUCH AS SALARIES ANDWAGES, TRAVELLING EXPENSES, FREIGHT,SUPPLIES AND MATERIALS AND
EQUIPMENT
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
31/58
WHAT IS A BALANCED BUDGET?
THIS IS WHERE THE PROPOSEDEXPENDITURES ARE EQUAL TO OR LESSTHAN THE ESTIMATED REVENUE.
BUT PRESENTLY, (EVEN IN THE PAST), THEREPUBLIC IS ALWAYS IN BUDGET
DEFICIENCY.
Q It ith th
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
32/58
Q.: It concerns with the
implementation of the
national budget by thedifferent departments and
release of allotments.a. Budget preparation
b. Budget authorization
c. Budget execution
d. Budget accountability
Q It ith th
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
33/58
Q.: It concerns with the
implementation of the
national budget by thedifferent departments and
release of allotments.a. Budget preparation
b. Budget authorization
c. Budget execution
d. Budget accountability
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
34/58
BALANCED BUDGET BUT ALWAYS
ENDING UP WITH BUDGET
DEFICIENCY
HOW TO DO ABOUT IT?
IDENTIFY GOVERNMENT PRIORITIES ....(EXAMPLES?....)
INCREASE REVENUE (EXAMPLES?... TAX)
DECREASE EXPENDITURES....
SPEND THE DEFICIT.
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
35/58
THE GOVERNMENT
BUDGET PROCESS PREPARATION
LEGISLATIVE AUTHORIZATION
EXECUTION AND OPERATION ACCOUNTABILITY
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
36/58
1. BUDGET PREPARATION
COVERS THE FOLLOWING:
ESTIMATING REVENUES
DETERMINING PRIORITIES AND ACTIVITES TRANSLATING PRIORITIES AND ACTIVITIES
IN TO EXPENDITURE LEVELS
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
37/58
WHO ESTIMATES/ PREPARES THE
GOVERNMENT BUDGET?VARIOUS GOVERNMENT AGENCIESESTIMATES THEIR RESPECTIVE BUDGETS:
LGUsBUREAUS, AGENCIES
GOCCs, ALL OTHER GOVT BODIESUNDER THE EXECUTIVE DEPARTMENT
THEN SUBMITTED TO EXECUTIVE BRANCH PRESIDENT FOR REVIEW ANDFINALIZATION
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
38/58
WHO ESTIMATES/ PREPARES THE
GOVERNMENT BUDGET?
THE OFFICE OF THE PRESIDENT:
TRANSMITS THE PROPOSED BUDGET TO THELEGISLATIVE DEPARTMENT (CONGRESS) ---AS THE BASIS FOR THE APPROVAL OFBUDGET LAW, KNOWN AS THE GENERAL
APPROPRIATIONS ACT- OF YEAR XXXX
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
39/58
BUDGET PREPARATON ....
BEGINS WITH ...BUDGET CALL .... WHATIS BUDGET CALL?
IT IS A DOCUMENT ISSUED BY THE DBMOUTLINING PRIORITY AREAS OF THE GOVTFOR THE APPLICABLE BUDGET YEAR
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
40/58
BUDGET CALL....
REMINDS AGENCIES OF BUDGET LIMITS
APPROXIMATE RATE OF INCREASE IN GOVTCIELINGS, AS UP DATED IN THE LATEST
BUDGET MESSAGE OF THE PRESIDENT/MALACANANG
THEN DBM SUMMARIZES ALL BUDGETPROPOSALS, ANALYZES ANDRECOMMENDS TO THE PRESIDENT FORSIGNATURE AND EVENTUAL TRANSMITTALTO CONGRESS
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
41/58
BUDGET PROCESS #2- LEGISLATIVE
AUTHORIZATION
FROM MALACANANG, IT TAKES NO MORETHAN 30 DAYS RECKONED FROM OPENING OF
CONGRESS (STATE OF THE NATIONADDRESS); THE NATIONAL BUDGETPROPOSAL IS NOW TRANSMITTED TO THEHOUSE OF REPRESENTATIVE
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
42/58
LEGISLATIVE AUTHORIZATION
A SUMMARIZED BUDGET IS DONE IN LUMPSUM, FURTHER DETAILED INTOBUDGETARY FUNCTION BY ACTIVITIES OR
PROJECT.
EACH AGENCY IDENTIFIES ITS MOSTSIGNIFICANT ACTIVITY OR ACTIVITIES.
HEADS OF AGENCIES ARE OCCASIONALLYINVITED DURING BUDGET COMMITTEEHEARINGS TO EXPLAIN
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
43/58
BUDGET PROCESS#3 EXECUTION
AND OPERATION
THIS IS NOW THE TOOL OF MANAGEMENT(GOVT AGENCY) TO ENSURE THAT FUNDS ARESPENT ONLY FOR SPECIFIC PURPOSE/S THE
MONIES ARE INTENDED.INCLUDES:
OPERATING AMT OF THE BUDGET
TIME LINE W/N TO EXECUTE/ USE THE BUDGET
MANPOWER, OTHER RESOURCES NEEDED, AND
PESO AMOUNT REQUIRED TO FINISHTHEPROJECT.
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
44/58
BUDGET PROCESS#4 BUDGET
ACCOUNTABILITY
THE 4TH & LAST PHASE OF BUDGET PROCESS.....:
PERIODIC REPORTING OF PERFORMANCEUNDER APPROVED BUDGET;
TOP MGT REVIEW OF ACTIVITIES & FISCALPOLICY IMPLEMENTATIONS; AND
ACTIONS OF COMM ON AUDIT REGARDINGFAITHFUL PERFORMANCE OF OFFIALS REHANDLING OF RECEIPTS & DISB.
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
45/58
BUDGETARY ACCOUNTS ....
CONSIST OF:
APPROPRIATION;
ALLOTMENT; AND
OBLIGATION
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
46/58
WHAT IS APPROPRIATION...
THIS IS AN AUTHORIZATION MADE UNDERLAW OR LEGISLATIVE ENACTMENT,DIRECTING THE PAYMENT OF GOODS AND
SERVICES OUT OF GOVERNMENT FUNDSUNDER SPECIFIC CONDITIONS OR FORSPECIAL PURPOSE...
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
47/58
WHAT ABOUT ALLOTMENT....
THIS IS AN AUTHORIZATION ISSUED BYTHE DBM TO A GOVERNMENT UNIT/AGENCY WHICH WILL ALLOW SUCH UNIT
TO INCUR OBLIGATIONS FOR SPECIFIEDAMOUNTS WITHIN THE LEGISLATIVEAPPROPRIATION...
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
48/58
AND OBLIGATION? ....
THIS IS A COMMITTMENT BY AGOVERNMENT AGENCY ARISING FROM ANACT OF THE HEAD OF SUCH UNIT WHICH
WILL BIND THE GOVERNMENT TO THEEVENTUAL PAYMENT OF A SUM OF MONEY.
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
49/58
Q.:WHICH DEPT PREPARES THE
NATIONAL BUDGET, WHICH
SERVES AS THE BASIS FOR THEGENERAL APPROPRIATIONS ACT?
a. Legislative department
b. Executive department
c. Judiciary departmentd. National agencies/ units
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
50/58
Q.:WHICH DEPT PREPARES THE
NATIONAL BUDGET, WHICH
SERVES AS THE THE BASIS FORTHE GENERAL APPROPRIATIONS
ACT?a. Legislative department
b. Executive department
c. Judiciary departmentd. National agencies/ units
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
51/58
BUDGETARY ACCOUNTS SYSTEM
Includes the following
Agency Budget Matrix
Recording and monitoring by agencies foramounts from DBM
Releases of allotments from Central Office toRegional offices
Allotment Release Orders
Special allotment release orders
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
52/58
(BUDGET) REPORTING
REQUIREMENTS BUDGET EXECUTION DOCUMENTS (BEDs),and
BUDGETARY ACCOUNTABILITY REPORTS(BARs)
BUDGETARY EXECUTION DOCS (BED )
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
53/58
BUDGETARY EXECUTION DOCS (BEDs)
Includes the following:Physical financial plan
--- the over all plan of the agency for the entire
year
Monthly cash program
--- this concerns the monthly cashdisbursement required of an agency
BUDGETARY EXECUTION DOCS (BED )
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
54/58
BUDGETARY EXECUTION DOCS (BEDs)
Includes the following:Estimates of monthly income
--- the estimated income of the concerned
agency, by source
List of not yet due & demandable obligations
--- claims vs the govt for services rendered,goods delivered
BUDGETARY ACCOUNTABILITY
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
55/58
BUDGETARY ACCOUNTABILITY
REPORTS (BARs)
Quarterly reports: Quarterly Physical Report of Operations
--- a report on actual accomplishment for a givenquarter in terms of performance measure
Quarterly Financial Report of Operations
--- report on actual obligations/ expendituresincurred by program or by activities
BUDGETARY ACCOUNTABILITY
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
56/58
BUDGETARY ACCOUNTABILITY
REPORTS (BARs)Quarterly reports:
Quarterly Report of Actual Income
--- report on agencys income or collections fromall sources; and
Statement of Allotments, Obligations andBalances
--- this is a summary report of all allotments
received and corresponding obligationsincurred for the months in the reported quarter
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
57/58
FAILURE TO SUBMIT BEDs AND
BARs
Done in call up letters:
1st
call up letter signed by the DBM director2nd call up letter signed by the assistant or
undersecretary of the DBM;
3rd call up letter signed by the DBM secretary;
Non compliance - to be reported toMalacanang/ OP
-
8/22/2019 Govt Acctg Ch2 Budgetary Accts
58/58
End.