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6/17/13 8:GAS Manual for NGAs (Volume II - Accounting Books, Registries, Records, Forms and Reports)

Page ttp://www.coa.gov.ph/NGAS/natl/natl_ngas-c1v2.asp

NGAS Manual for National Government AgenciesVolume II - Accounting Books, Registries,

Records, Forms and Reports

CHAPTER 1. THE BOOKS OF ACCOUNTS, REGISTRIES AND RECORDS

Sec. 1. Accounting Books. Agencies of the National Government shall maintain two setsof accounting books composed basically of the following:

a. Regular Agency (RA) Books - This shall be used to record the regulartransactions of the agency like the receipt and utilization of Notice of CashAllocation (NCA) and collections of income and other receipts, which the agencycan use.

b. National Government (NG) Books - This shall be used to recordincome/collections which the agency cannot use and are required to be remitted tothe National Treasury.

Sec. 2. Books of Accounts. The books of accounts shall consist of a) records forrecording transactions in chronological order, known as the journals or books of original entry,and b) records for classifying and summarizing the effects of the transactions on individualaccounts, known as general/subsidiary ledgers or books of final entry.

Sec. 3. Books of Original Entry. Books of original entry or journals, shall be used torecord in time sequence, financial transactions and information presented in duly certified andapproved accounting documents.

The basis of recording in the journals shall be the Journal Entry Voucher (JEV).

Meanwhile that agencies are waiting to be computerized, four special journals, in addition tothe General Journal, shall be used namely, a) Cash Receipts Journal (RA book), b) Cash Journal(NG book), c) Check Disbursements Journal, and d) Cash Disbursements Journal.

The totals of each account in the Special Journals and individual entries in the GeneralJournal shall be posted directly to the General Ledger. Postings to the Subsidiary Ledgers shallcome from the source documents or the JEV.

Sec. 4. General Journal (GJ). This Journal (Appendix 1) shall be used to record alltransactions which cannot be recorded in the four special journals. It provides columns for thedate, the JEV number, particulars which give explanation of the transactions recorded, theaccount code, posting reference and the debit and credit amounts.

Sec. 5. Special Journals. The special journals are specifically designed to recordtransactions which are repetitive in nature. Special columns are provided to facilitate summationsand postings in the General Ledger.

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Sec. 6. Cash Receipts Journal (CRJ). This Journal (Appendix 2) shall be used to recordall collections and deposits reported during the month for the RA book. The source of entries arethe JEVs which shall be prepared based on the Reports of Collections and Deposits (RCDs)submitted by the Cashier or Collecting Officers to the Accounting Unit or the official receiptsacknowledging collections.

Sec. 7. Cash Journal (CJ). This Journal (Appendix 3) shall be used to record allcollections and deposits reported during the month for the NG books. The source of entries arethe JEVs which shall be prepared based on the RCDs submitted by the Cashier or CollectingOfficer to the Accounting Unit or the official receipts acknowledging collections.

Sec. 8. Check Disbursements Journal (CkDJ). This Journal (Appendix 4) shall be used torecord check payments made by the Cashier or Disbursing Officers. Recording to this journalshall be based on the JEVs supported with paid Disbursement Vouchers (DVs) and duplicatecopies of checks listed in the Reports of Checks Issued (RCI) submitted by theCashier/Disbursing Officers.

Sec. 9. Cash Disbursements Journal (CDJ). This Journal (Appendix 5) shall be used torecord all payments made in cash by the Regular/Special Disbursing Officers out of their cashadvances. Recording to this journal shall be based on the JEVs supported with the Report ofDisbursements (RD) and pertinent documents like the paid payroll, disbursement voucher, etc.

Sec. 10. Books of Final Entry. The books of final entry are the General Ledgers andSubsidiary Ledgers.

Sec. 11. General Ledger (GL). The General Ledger (Appendix 6) is a book of final entrycontaining accounts arranged in the same sequence as in the chart of accounts. Totals ofcolumns in the special journals and the individual entries in the GJ are directly posted in thisbook. At the end of each month, the accounts are footed and at the end of each year, these aretotaled, ruled and closed and the balance extracted to serve as the opening balance of the newfiscal year. Likewise, the account with balances shall appear in the trial balance.

Sec. 12. Subsidiary Ledger (SL). The SL is a book of final entry containing the details orbreakdown of the balance of the controlling account appearing in the GL. Postings to the SLgenerally come from the source documents. Examples of GL accounts which have SL are Cash-Collecting Officers, Cash-Disbursing Officers, Cash in Bank Local Currency, Current Account,Accounts Receivable, Notes Receivable, etc. The totals of the SL balances shall be reconciledwith their respective control account regularly or at the end of each month. Schedules shall beprepared periodically to support the corresponding controlling GL accounts. Examples ofsubsidiary ledgers are:

Subsidiary Ledger (SL) (Appendix 7)Property, Plant and Equipment Ledger Card (PPELC) (Appendix 8)Supplies Ledger Card (SLC) (Appendix 9)Construction in Progress Ledger Card (CIPLC) (Appendix 10)

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Investment Ledger Card (ILC) (Appendix 11)

Sec. 13. Registries. In order to monitor allotments received, obligations incurred, NCAsreceived and utilized, public infrastructures, dormant accounts, accounts written-off, loans andgrants, among others, registries shall be maintained by the concerned government agencies.

Sec. 14. Registry of Appropriations and Allotments (RAPAL). The Registry ofAppropriations and Allotments (Appendix 12) shall be maintained by the Department of Budgetand Management (DBM) for each department of the National Government to control approvedappropriations and allotments released.

Sec. 15. Registry of Allotments and NCA Issued (RANCAI). The Registry of Allotmentsand NCA Issued (Appendix 13) shall be maintained by the DBM to control the funding ofallotments. The Registry shall be kept by department/agency. Columns are provided for eachallotment class and NCA released to the department/agency. A column for the unfundedallotment is provided to determine the balance of allotment without corresponding NCA.

Sec. 16. Registry of NCA and Replenishments (RENREP). The Registry of NCA andReplenishments (Appendix 14) shall be used by the Bureau of the Treasury to record the NCAreleases and the bank replenishments made to cover MDS checks issued by agencies.

Sec. 17. Registries of Allotments and Obligations (RAO). The Registries of Allotmentsand Obligations (RAO) shall be prepared by agencies to record allotments and obligations. Thisrecord shall be maintained by the Budget Unit/Authorized Official of the agency to monitorallotments available for obligations. It shall show all the allotments received and the obligations

incurred charged against the corresponding allotment. The balance is extracted every time anentry is made to prevent incurrence of obligations in excess of allotment received.

The registries are as follows:

a. Registry of Allotments and Obligations-Capital Outlay (RAOCO),b. Registry of Allotments and Obligations-Maintenance and Other Operating

Expenses (RAOMO),c. Registry of Allotments and Obligations-Personal Services (RAOPS),d. Registry of Allotments and Obligations-Financial Expenses (RAOFE).

Sec. 18. Registry of Allotments and Obligations-Capital Outlay (RAOCO). The

Registry of Allotments and Obligations-Capital Outlay (Appendix 15) shall be used to recordallotments received and obligations incurred for capital outlay.

Sec. 19. Registry of Allotments and Obligations-Maintenance and Other OperatingExpenses (RAOMO). The Registry of Allotments and Obligations-Maintenance and OtherOperating Expenses (Appendix 16) shall be used to record allotments received and obligationsincurred for expenses classified under Maintenance and Other Operating Expenses.

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Sec. 20. Registry of Allotments and Obligations-Personal Services (RAOPS). TheRegistry of Allotments and Obligations-Personal Services (Appendix 17) shall be used to recordallotments received and obligations incurred for expenses classified under Personal Services.

Sec. 21. Registry of Allotments and Obligations-Financial Expenses (RAOFE). The

Registry of Allotments and Obligations-Financial Expenses (Appendix 18) shall be used to recordallotments received and obligations incurred for financial expenses, such as commitment fees,bank charges, etc. so as to distinguish them from the regular maintenance and other operatingexpenses.

Sec. 22. Registry of Allotments and NCA (RANCA). The Registry of Allotments andNCA (Appendix 19) shall be maintained by the agency particularly the Accounting Unit to monitorthe allotment received and NCA received, utilized and the unfunded balance as of a given date.

Sec. 23. Registry of Public Infrastructures (RPI). The Registry of Public Infrastructures(Appendix 20) shall be used to record properties for use by the general public. A separateRegistry shall be maintained for each class of property or asset, example, Plaza, Parks andMonuments; Roads, Highways and Bridges; Ports, Harbors, Seawalls, River Walls and Others;Runways; Railways; Waterways, Aqueducts, etc; and Irrigation Canals and Laterals, etc. Forproper costing, the original construction cost and any major repairs undertaken shall be posted inthe respective Registry. It shall be maintained by the Accounting Unit of the agency.

Sec. 24. Registry of Reforestation Projects (RRP). The Registry of ReforestationProjects (Appendix 21) shall be used to record expenses incurred on reforestation projects. It

shall be maintained by the Accounting Unit of the agency implementing reforestation projects.

Sec. 25. Registry of Public Infrastructures-Summary (RPIS). The Registry of PublicInfrastructures-Summary (Appendix 22) shall be used to summarize all the public infrastructuresof the agency. The total of each registry shall be posted in the summary and the total publicinfrastructures shall be disclosed in the notes to the financial statements.

Sec. 26. Registry of Dormant Accounts (RDA). The Registry of Dormant Accounts(Appendix 23) shall be used to record the transfer of dormant accounts from the RA bookspursuant to existing COA rules and regulations. It shall be maintained by the Accounting Unit ofthe agency.

Sec. 27. Registry of Accounts Written-Off (RAWO). The Registry of Accounts Written-Off (Appendix 24) shall be used to record the amount of accounts receivable written-off from theRA books. It shall be maintained by the Accounting Unit of the agency.

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. . , .The Registry of Loan Availments and Repayments Foreign, Individual (Appendix 25) shall be

used to record the amount of availments and repayments of the individual loan accounts of theGovernment of the Philippines (GOP) with foreign lending institutions. It shall be maintained bythe Bureau of the Treasury (BTr) of the Department of Finance (DOF).

Sec. 29. Registry of Loans Availments and Repayments Foreign, Summary

(RLARFS). The Registry of Loans Availments and Repayments Foreign, Summary (Appendix26) shall be used to summarize the amount of loan availments and repayments of the GOP withforeign lending institutions on a regular basis as recorded in the RLARFI. It shall be maintainedby the BTr, DOF.

Sec. 30. Registry of Loan Availments and Repayments Domestic, Individual(RLARDI). The Registry of Loan Availments and Repayments Domestic, Individual (Appendix27) shall be used to record the amount of loan availments and repayments of the GOP with thedomestic lending institutions. It shall be maintained by the BTr, DOF.

Sec. 31. Registry of Loans Availments and Repayments Domestic, Summary(RLARDS). The Registry of Loans Availments and Repayments Domestic, Summary(Appendix 28) shall be used to summarize the amount of loans availments and repayments of theGOP with the domestic lending institutions as recorded in the RLARDI. It shall be maintained bythe BTr, DOF.

Sec. 32. Registry of Grant Availments and Utilization Foreign, Individual Donor(RGAUFID). The Registry of Grant Availments and Utilization Foreign, Individual Donor(Appendix 29) shall be used to record the amount of grants received by the GOP thru the BTrfrom individual foreign donor and utilization thereof. It shall be maintained by the BTr, DOF.

Sec. 33. Registry of Grants Availments and Utilization -Foreign, Summary (RGAUFS).The Registry of Grants Availments and Utilization - Foreign, Summary (Appendix 30) shall be

used to summarize the amount of grants received by the GOP thru the BTr from foreign donorsand utilization thereof. It shall be maintained by the BTr, DOF.

Sec. 34. Registry of Grants Availments and Utilization Domestic, Individual Donor(RGAUDID). The Registry of Grants Availments and Utilization Domestic Individual Donor(Appendix 31) shall be used to record the amount of grants received by the GOP thru the BTrfrom individual domestic donor and grant utilization. It shall be maintained by the BTr, DOF.

Sec. 35. Registry of Grants Availments and Utilization Domestic, Summary(RGAUDS). The Registry of Grants Availments and Utilization Domestic Summary (Appendix32) shall be used to summarize the amount of grants received by the GOP thru the BTr fromdomestic donors and grant utilization. It shall be maintained by the BTr, DOF.

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. . .Guaranteed Loans Domestic (Appendix 33) shall be used to summarize the amount of loans ofprivate entities with domestic lending institutions as guaranteed by the GOP. It shall bemaintained by the BTr, DOF. The total guaranteed loans shall be included in the notes tofinancial statements and any amount deemed uncollectible shall be treated as expense/liability ofthe National Government.

Sec. 37. Registry of Guaranteed Loans Foreign (RGLF). The Registry of GuaranteedLoans Foreign (Appendix 34) shall be used to record the amount of loans of governmentagencies and private entities with the foreign lending institutions as guaranteed by the GOP. Itshall be maintained by the BTr, DOF.

Sec. 38. Cash Receipts Record (CRR). The Cash Receipts Record (Appendix 35) shallbe used by the designated Collecting Officer to record his/her collections and deposits.

Sec. 39. Check Disbursements Record (CkDR). The Check Disbursements Record(Appendix 36) shall be used by the Disbursing Officer to record checks released charged against

NCAs/funding checks received/deposits in a bank current account of government agencies. Aseparate record shall be maintained for each source of fund.

Sec. 40. Cash Disbursements Record (CDR). The Cash Disbursements Record(Appendix 37) shall be used by the Disbursing Officer to record the cash advance received anddisbursements made out of the cash advances.

Sec. 41. Stock Card (SC). The Stock Card (Appendix 38) shall be used to record allreceipts and issuances of supplies. It shall be maintained by the Supply and Property Unit for

each item in stock.

Sec. 42. Property Card (PC). The Property Card (Appendix 39) shall be used by theSupply and Property Unit to record the description, transfer/acquisition, disposal, and otherinformation about the property, plant and equipment. It shall be kept for each class of property,plant and equipment.

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