NGAS-OGAS

NGAS CHART OF ACCOUNTS (NEW)

NGAS CHART OF ACCOUNTS STANDARD GOVERNMENT CHART OF ACCOUNTS

AccountCodeAccount TitleAccountCodeAccount Title

Cash

101Cash in Treasury8-70-100

8-70-102Cash - In Treasury

Cash - Other Local Government Treasury

102Cash-National Treasury, Modified Disbursement System (MDS)8-70-707Cash - Treasury Account - Check Disbursements

103Cash-Bangko Sentral ng Pilipinas8-70-200Cash - Central Bank of the Philippines

105Petty Cash Fund8-70-500Cash - Disbursing Officers

106Cash-Collecting Officers8-70-400Cash - Collecting Officers

107Cash-Disbursing Officers8-70-500Cash - Disbursing Officers

110Cash in Bank-Local Currency, Current Account8-70-300

8-70-350

8-70-352

8-70-370Cash - Other Banks, Current Account

Cash - Other Banks, Combo Account

Cash - Other Banks, Working Fund

Cash - Other Banks, MDS Account

111Cash in Bank-Local Currency, Savings Account8-70-380Cash - Other Banks, Savings Account

112Cash in Bank-Local Currency, Time Deposits8-70-390Cash - Other Banks, Time Deposit

113Cash in Bank-Foreign Currency, Current Account8-70-230Cash - Foreign Banks

114Cash in Bank-Foreign Currency, Savings Account8-70-230Cash - Foreign Banks

115Cash in Bank-Foreign Currency, Time Deposits8-70-230Cash - Foreign Banks

Receivables

121Accounts Receivable8-71-600Receivables - Trade/Business

122Notes Receivable8-71-700Receivables Notes

123Loans Receivable, Current 8-71-700Receivables Notes

124Real Property Tax Receivable*0-91-100Income (Summary Account)

125Special Education Tax Receivable*0-91-100Income (Summary Account)

126Interest Receivable-None

127Currency Swap Receivable-None


128Due from Officers and Employees8-70-500

8-71-900Cash - Disbursing Officer

Receivables Miscellaneous

129Due From Other Funds*0-91-500Interfund Transfer

130Due from NGAs8-70-600

8-70-684

8-71-100Cash, Other Agencies

Cash, Inter-Agency Transferred Fund

Receivables - National Government Agencies

131Due from LGUs8-71-200Receivables - Local Government Units

132Due from GOCCs8-71-300

8-71-320Receivables - Government Owned and/or Controlled Corporations

Receivables - Claims Against GIF, GSIS

133Due from NGOs/POs8-70-910Cash - Funds Entrusted to NGOs/POs

134Due from National Treasury-None

135Due from Central Office8-71-170Receivables - Sub-Allotments Not Covered by Funding Check

136Due from Regional Offices/Staff Bureaus8-71-170-do-

137Due from Operating Units8-71-170-do-

138Receivables - Disallowances/Charges8-74-400Contingent Assets- Claims for Disallowed Payments

139Other Receivables8-71-900Receivables - Miscellaneous

301Allowance for Doubtful Accounts8-80-710Allowance for Doubtful Accounts

Marketable Securities

140Treasury Bills8-73-700Miscellaneous Assets & Deferred Charges Short - Term Investment

141Stocks*8-73-300Miscellaneous Assets & Deferred Charges-Short Term Investments

142Bonds*8-73-300Miscellaneous Assets & Deferred Charges-Short Term Investments

143Other Marketable Securities8-73-300Short Term Investments

8-73-900Miscellaneous Assets and Deferred Charges

Inventories

144Raw Materials Inventory8-72-150Inventories Raw Materials

145Work In Process Inventory8-72-200Inventories Work in Process

146Finished Goods Inventory8-72-300Inventories Finished Products

147Merchandise Inventory8-72-360

8-72-100Inventories Items for Sale

Inventories Supplies and Materials


148Accountable Forms Inventory8-72-720Inventories Accountable Forms with Face Value

149Office Supplies Inventory8-72-700

8-72-800Inventories Supplies and Materials Charged to Appropriations

Inventories Supplies and Materials Acquired Free of Charge

150Medical, Dental and Laboratory Supplies Inventory8-72-700


Inventories Items for Sale

151Food/Non-food Supplies Inventory-None

152Gasoline, Oil and Lubricants Inventory8-72-710Inventories Gasoline, Oil and Lubricant

153Agricultural Supplies Inventory8-72-850Inventories Livestock and Crops

154Livestock and Crops Inventory 8-72-850Inventories Livestock and Crops

155Spare Parts Inventory8-72-700


Inventories Supplies and Materials Acquired Free of Charge

156Construction Materials Inventory8-72-730Inventories Unused Construction Materials Charged to Capital Outlay

157Other Agricultural Products Inventory8-72-110Inventories Animals, Poultry and Farm Products

158Confiscated Goods Inventory8-72-500Inventories Goods, Merchandise Confiscated

160Other Inventory Items8-72-900Inventories Miscellaneous

Prepaid Expenses

161Prepaid Rent8-73-100Miscellaneous Assets and Deferred Charges Prepayments

162Prepaid Insurance8-73-100Miscellaneous Assets and Deferred Charges Prepayments

164Prepaid Interest8-73-100Miscellaneous Assets and Deferred Charges Prepayments

165Other Prepaid Expenses

Other Current Assets

166Guaranty Deposits8-73-100Miscellaneous Assets and Deferred Charges Prepayments

167Deposits on Letters of Credit8-73-400Miscellaneous Assets and Deferred Charges Marginal Deposits

168Advances to Contractors8-73-100Miscellaneous Assets and Deferred Charges Prepayments


170Other Current Assets8-73-900Miscellaneous Assets and Deferred Charges Miscellaneous

Long-Term Investments

171Loans Receivable Long-Term, LGUs8-75-200

8-75-500Investment Non-Interest Bearing Loans to LGUs

Investment Interest Bearing Loans to LGUs

172Loans Receivable Long-Term GOCCs8-75-300

8-75-500Investment Non-Interest Bearing Loans to GOCCs

Investment Interest Bearing Loans to GOCCs

173Loans Receivable Long- Term Others

174Investments in Stocks8-75-800Investment On Stock and Bonds

175Investments in Bonds8-75-800Investment On Stocks and Bonds

176Investments in GOCCs8-75-860Investment In Public Enterprises

177Sinking Fund Cash8-70-200Cash Central Bank of the Phils.

178Sinking Fund Securities8-70-200Cash Central Bank of the Phils.

179Other Long Term Investments8-75-900Investment Miscellaneous

Property, Plant and Equipment

201Land8-77-000Fixed Assets Land & Land Improvements Outlay

202Land Improvements8-77-000-do-

302Accumulated Depreciation Land ImprovementsNone

203Leasehold Improvements-None

303Accumulated Depreciation Leasehold Improvements-None

204Buildings 8-78-000Fixed Assets-Buildings and Structures-

304Accumulated Depreciation Buildings8-80-780Accumulated Depreciation Buildings and Structures

205School Buildings8-78-300Fixed Assets Building and Structures Education, Culture and

Sports/Manpower Development

305Accumulated Depreciation School Buildings8-80-783Accumulated Depreciation- Building and Structures

206Markets and Slaughterhouses8-78-800Fixed Assets Building and Structures Economic Services

306Accumulated Depreciation Markets and Slaughterhouses8-80-788Accumulated Depreciation- Building and Structures


207Hospitals and Health Centers8-78-400Health, Nutrition and Population Control

307Accumulated Depreciation Hospitals and Health Centers8-80-784Accumulated Depreciation- Building and Structures

208Other Structures8-78-000Fixed Assets Building and Structures

308Accumulated Depreciation Other Structures8-80-780Accumulated Depreciation- Building and Structures

209Industrial Machineries8-79-?14Industrial Machineries and Implements

309Accumulated Depreciation Industrial Machineries8-80-790Accumulated Depreciation Fixed Assets-FFEWAB

210Other Machineries8-79-029Other Equipment

310Accumulated Depreciation Other Machineries8-80-790Accumulated Depreciation Fixed Assets-FFEWAB

211Firefighting Equipment and Accessories8-79-?20Fire Fighting Equipment

311Accumulated Depreciation Firefighting Equipment and Accessories8-80-790Accumulated Depreciation Fixed Assets-FFEWAB

212Construction and Heavy Equipment8-79-?13Fixed Assets FFEWAB-Construction Equipment and Accessories

312Accumulated Depreciation Construction and Heavy Equipment8-80-790Accumulated Depreciation Fixed Assets-FFEWAB

214Technical and Scientific Equipment8-79-?19Fixed Assets FFEWAB-Technical and Scientific Equipment

314Accumulated Depreciation Technical and Scientific Equipment8-80-790Accumulated Depreciation Fixed Assets-FFEWAB

215IT Equipment and Software8-79-???Fixed Assets FFEWAB-Information Technology (IT) Equipment Outlay

315Accumulated Depreciation I T Equipment8-80-790Accumulated Depreciation Fixed Assets-FFEWAB

216

Telegraph, Telephone, Cable, TV and Radio Equipment8-79-?21Fixed Assets FFEWAB-Telegraph, Telephone, Cable and Radio Television

316Accumulated Depreciation - Telegraph,Telephone, Cable, TV and Radio Equipment8-80-790Accumulated Depreciation Fixed Assets-FFEWAB

217Artesian Wells, Reservoirs, Pumping Stations and Conduits8-79-029Fixed Assets FFEWAB-Other Equipment

317Accumulated Depreciation Artesian Wells, Reservoirs, Pumping Stations and Conduits8-80-790Accumulated Depreciation Fixed Assets-FFEWAB

218Motor Vehicles8-79-?12Fixed Assets FFEWAB-Motor Vehicles, Land Transportation Equipment and Accessories

318Accumulated Depreciation Motor Vehicles8-80-790Accumulated Depreciation Fixed Assets-FFEWAB

219Watercrafts8-79-?11Fixed Assets FFEWAB-Watercraft and Appurtenances

319Accumulated Depreciation Watercrafts8-80-790Accumulated Depreciation Fixed Assets-FFEWAB


220Trains8-79-?12Fixed Assets FFEWAB-Motor Vehicles, Land Transportation Equipment and Accessories

320Accumulated Depreciation Trains8-80-790Accumulated Depreciation Fixed Assets-FFEWAB

221Aircrafts/Aircraft Ground Equipment8-79-?22Fixed Assets FFEWAB-Aircrafts and Appurtenances

321Accumulated Depreciation Aircrafts/Aircraft Ground Equipment8-80-790Accumulated Depreciation Fixed Assets-FFEWAB

222Office Equipment8-79-?16Fixed Assets- FFEWAB-Furniture and Office Equipment

322Accumulated Depreciation Office Equipment8-80-790Accumulated Depreciation Fixed Assets-FFEWAB

223Other Equipment8-79-?29Fixed Assets FFEWAB-Other Equipment

323Accumulated Depreciation Other Equipment8-80-790Accumulated Depreciation Fixed Assets-FFEWAB

224Furniture and Fixtures8-79-?25Fixed Assets FFEWAB-Fixtures

324Accumulated Depreciation Furnitures and Fixtures8-80-790Accumulated Depreciation Fixed Assets-FFEWAB

225Ordnance8-79-?18Fixed Assets FFEWAB-Ordnance, Non Expendable Supplies and Equipment

325Accumulated Depreciation Ordnance8-80-790Accumulated Depreciation Fixed Assets-FFEWAB

226Books8-79-?24Fixed Assets FFEWAB-Books and Publications

326Accumulated Depreciation Books8-80-790Accumulated Depreciation Fixed Assets-FFEWAB

227Other Property, Plant and Equipment8-79-?29Fixed Assets FFEWAB-Other Equipment

327Accumulated Depreciation Other Property, Plant and Equipment8-80-790Accumulated Depreciation Fixed Assets-FFEWAB

228Work/Other Animals8-79-?23Fixed Assets FFEWAB-Work Animals

229Breeding Stocks 8-79-?23Fixed Assets FFEWAB-Work Animals

230Construction in Progress Agency Assets8-78-900

8-79-900Fixed Assets FFEWAB-Buildings and Structures, In Process

Fixed Assets FFEWAB-Furniture, Fixtures, Equipment, Work Animals and Books, In Transit

231Construction in Progress Plaza, Parks and Monuments8-77-900Fixed Assets Land and Land Improvements, In Process

232Construction in Progress Roads, Highways and Bridges8-77-900Fixed Assets Land and Land Improvements, In Process


233Construction in Progress Ports, LightHouses, Harbors, Seawalls,

River Walls and Others

8-77-900

Fixed Assets Land and Land Improvements, In Process

234Construction in Progress Runways 8-77-900Fixed Assets Land and Land Improvements, In Process

235Construction in Progress Railways8-77-900Fixed Assets Land and Land Improvements, In Process

236Construction in Progress Waterways, Aqueducts, etc.8-77-900Fixed Assets Land and Land Improvements, In Process

237Construction in Progress Irrigation, Canals and Laterals8-77-900Fixed Assets Land and Land Improvements, In Process

238Construction in Progress Electrification, Power and Energy-None

241Construction in Progress Other Public Infrastructures-None

242Construction in Progress Reforestation Projects8-75-000None

243Public InfrastructuresNone

244Reforestation ProjectsNone

245Arts, Archeological Specimen and Other Exhibits-None

249Items in Transit8-79-900Fixed Assets In Transit

Other Assets

251Other Assets

LIABILITIES

Current Liabilities

401Accounts Payable8-81-4008-81-4408-81-460Payables Unliquidated ObligationsPayables Unliquidated Obligations Due and DemandablePayables Unliquidated Obligations Direct Payments

402Notes Payable8-81-700Notes and Acceptances

403Loans Payable Current, Domestic8-81-700Notes and Acceptances

404Loans Payable Current, Foreign8-81-700Notes and Acceptances

406Interests PayablenoneNone

407Tax Refunds Payablenonenone


408Guaranty Deposit Payable8-84-900Trust Liabilities Miscellaneous

409Tax Credit Certificates Payablenonenone

410Withholding Taxes Payable8-84-1208-84-130Trust Liabilities NGAs, Taxes Withheld Covered by TRATrust Liabilities NGAs, Taxes Withheld not Covered by TRA

411GSIS Payable8-84-3008-84-3018-84-3028-84-3048-84-3058-84-306

8-84-308Trust Liabilities Government-Owned and/or Controlled CorporationsLife and Retirement Insurance Premiums Optional Insurance PremiumsSalary Loan InstallmentsPolicy Loan InstallmentsReal Estate Loan Installments

State Insurance Premiums

412PAG-IBIG Payable8-84-3008-84-302Trust Liabilities Government-Owned and/or Controlled CorporationsPAG-IBIG

413PHILHEALTH Payable8-84-3008-84-307Trust Liabilities Government-Owned and/or Controlled CorporationsHealth Premiums (Medicare)

414Performance/Bidders/Bail Bonds Payable8-84-900Trust Liabilities, Miscellaneous

427Currency Swap PayablenoneNone

428Due to Officers and Employees8-81-400Payables Unliquidated Obligations

429Due to Other Funds*None

430Due to NGAs8-81-100Payables - National Government Agencies

431Due to LGUs8-81-200Payables - Local Government Units

432Due to GOCCs8-84-3008-84-309Trust Liabilities - Government-Owned and/or Controlled CorporationsOthers

433Due to National Treasury0-91-1000-91-200Income (Summary Account)Grants and Aids (Summary Account)

435Due to Central Office8-81-170Payables - Sub-Allotment Not Covered by Funding Check

436Due to Regional Offices/Staff Bureaus8-81-170Payables - Sub-Allotment Not Covered by Funding Check

437Due to Operating Units8-81-170Payables - Sub-Allotment Not Covered by Funding Check


439Retirement Gratuity Benefits Payable8-81-400Payables - Unliquidated Obligations

440Deferred Credits to Income8-86-100Deferred Credits - Deferred Credits to Income

441Other Deferred Credits8-86-2008-86-3208-86-900Deferred Credits - Undistributed CollectionsDeferred Credits - Insurance ClaimsDeferred Credits - Miscellaneous

448Deferred Real Property Tax Income*0-92-210Tax Revenues

449Deferred Special Education Tax Income*0-92-210Tax Revenues

450Other Payables8-81-900Payables - Miscellaneous

Long-Term Liabilities

451Loans Payable - Long-Term, Domestic8-89-1008-89-2008-89-300

8-89-500Public Debt - Loans and Advances Payable, National Govt. AgenciesPublic Debt - Loans and Advances Payable, Local Govt. UnitsPublic Debt - Loans and Advances Payable, Govt. Owned and/or

Controlled Corp.Public Debt - Loans Payable, Domestic

452Loans Payable - Long-Term, Foreign8-89-400Public Debt - Loans Payable, Foreign

453Mortgage Payable8-89-6008-89-800Public Debt - Contracts PayablePublic Debt - Collateral Bonds

454Bonds Payable - Long-Term, Domestic8-89-700Public Debt - Bonds Payable

455Bonds Payable - Long-Term, Foreign8-89-700Public Debt - Bonds Payable

460Other Long-Term Liabilities8-89-900Public Debt - Miscellaneous

Other Liabilities

465Other Liabilities8-86-900Deferred Credits - Miscellaneous

EQUITY


501Government Equity8-81-4508-81-4708-86-5008-86-6008-86-650

8-86-700Payables - Unliquidated Obligations - AdvancesPayables - Unliquidated Obligations - Prepayments and DepositsDeferred Credits - Goods/Merchandise ConfiscatedDeferred Credits - Semi-Expendable Supplies, Containers and PropertyDeferred Credits - Semi- Expendable-Information Technology Supplies,Softwares, Accessories, Peripherals and PropertyDeferred Credits - Supplies and Materials Charged to Appropriations

8-86-710Deferred Credits - Gas, Oil and Lubricants

8-86-720Deferred Credits - Accountable Forms with Face Value

8-86-730Deferred Credits - Unused Construction Materials Charged to Capital Outlay

8-86-750Deferred Credits - Information Technology -Supplies and Materials

8-86-800Deferred Credits - Supplies and Materials Acquired Free of Charge

8-86-850Deferred Credits - Livestock and Crops

8-90-000CRO - Unexpended Allotments (Continuing Appropriations)

8-90-070CRO - Unexpended Allotments (Continuing Appropriations) - Prepayments and Deposits

8-90-700CRO - Overdraft in Appropriations

8-92-110CROU - Balance/Retained Earnings

8-92-760CROU - Sinking Fund Reserves

8-92-765CROU - Backpay

8-93-310CRO - Appropriated - Legislative Approp.Unalloted (Cont. Approp.)

8-93-311CRO - Appropriated - Overdraft

8-93-312CRO - Appropriated - Legislative Appropriations Alloted (Continuing Appropriations)

8-93-340CRO - Appropriated - Receipts Automatically Appropriated Unalloted (Contg. Apprns.)

8-99-000National Clearing Account

8-94-000Invested Capital

8-94-384Invested Capital - Held in Trust

8-96-000Contingent Capital


502Project Equity*None

Intermediate Accounts

531Cost of Goods Soldnonenone

532Income and Expense Summarynonenone

533Prior Years Adjustments7-92-400CROU Adjustment for -

7-92-410Excess Certification to Accounts Payable and Reverted Claims, RA3526

7-92-416Losses of Current Assets

7-92-417Prior Years' Charges

7-92-418Prior Years' Credits

7-92-419Others (Additions)

7-92-420Others (Reductions)

534Retained Operating Surplusnonenone

537Invested Equity*8-94-000Invested Capital

538Subsidy to Regional Offices/Staff BureausnoneNone

539Subsidy to Operating UnitsnoneNone

540Gain or Loss Due to Dormant AccountsnoneNone

GENERAL INCOME

601Subsidy Income from National Government-None

602Subsidy from Central Office -None

603Subsidy from Regional Office/Staff Bureau-None

604Subsidy from Other LGUs*0-91-600

0-92-600Inter-Local Government Transfers

CROU-Inter-Local Government Transfers

605Subsidy from Other Funds*0-91-500

0-92-500Interfund Transfers

CROU-Interfund Transfers


606Subsidy from Special Accounts*0-92-700Interspecial Account Transfer

611Income from Government Services1-57-100Operating and Service Income

612Income from Government Business Operations1-57-000Operating and Service Income

613Sales Revenue1-57-100

1-57-200

1-58-850

1-58-900Government Services

Government Business Operations

Government Share from Toll Fees and Casino earnings

Miscellaneous

621Rent Income1-57-600

Rents

622Insurance Income1-57-500Insurance/Fiduciary Bond Premiums

623Dividend Income1-58-200Dividends on Stocks

624Interest Income1-57-300

1-58-100

1-58-300

1-58-400

1-58-500

1-58-600Interests

Interest on Loans

Interest on Bonds

Interest on Treasury Notes/Bills

Interest on Promissory Notes

Interest on Receivables, Acceptance and Discounted Notes

625Gain on Sale of Securities2-61-850Gain on Sale of Investments/Stocks/ Bonds

626Gain on Sale of Assets2-61-300Gain on Sale of Fixed Assets

627Sale of Confiscated Goods and Properties1-59-100Sale of Goods/Merchandise Confiscated

628Foreign Exchange (FOREX) Gain1-59-300Gain on Foreign Exchange

639Miscellaneous Operating and Service Income1-57-900Operating and Service Income, Miscellaneous

641Fines and Penalties - Government Services and Business Operations1-60-000Fines and Penalties on Non-Tax Revenues

651Income from Grants and Donations2-62-000Grants and Aids

Specific Income

Tax Revenue

Income Taxes

701Income Tax Individuals1-51-100Individuals

702Income Tax Partnerships1-51-200Corporations and Partnerships


703Income Tax Corporations1-51-200Corporations and Partnerships

711Real Property Tax*1-52-100Real Property Tax

712Property Transfer Tax*1-52-200Property Transfer Tax

713Special Education Tax*1-52-400Special Education Tax

714Special Assessment Tax*1-52-300Special Assessment Tax

715Real Property Tax on Idle Lands*1-52-900Miscellaneous

716 Stock Transfer Tax1-52-700Stock Transfers

717 Capital Gains Tax1-52-200Property Taxes - Property Transfers

718 Donors Tax1-52-200Property Taxes - Property Transfers

719 Estate Tax1-52-200Property Taxes - Property Transfers

Taxes on Goods and Services

721Excise Taxes on Articles1-53-100 1-53-200Excises on Imports

Excises on Domestic Articles

722Value Added Tax1-53-900Miscellaneous

723Business Taxes and Licenses1-53-300Business Taxes and Licenses

724Franchise Tax1-53-400Franchise Tax

725Professional Tax*1-51-100Income Taxes-Individual

726Occupation Tax*1-51-100

1-53-300Income Taxes-Individual

Business Taxes & Licenses (Occupation Tax)

727Printing and Publication Tax1-53-300Business Taxes & Licenses (Printing and Publication Taxes)

735Miscellaneous Taxes on Goods and Services1-53-900Taxes on Goods and Services - Miscellaneous

Taxes on International Trade and Transactions

736Import Duties1-54-100Import Duties


Other Taxes

741 Documentary Stamp Tax 1-55-100Documentary Stamp Taxes

742 Community Tax*1-55-600Community Tax

743 Science Stamp Tax*1-55-100Documentary Stamp Taxes

745 Weights and Measure*1-55-900Miscellaneous (Weights and Measures)

746 Share from Internal Revenue Collections*1-55-700Miscellaneous Local Government Share on Internal Revenue Collections

747 Share from Tobacco Excise Tax*

748 Share from Economic Zones*

749 Share from Expanded Value Added Tax (EVAT)

750 Share from National Wealth*1-55-800Miscellaneous-Local Government Share in the Proceeds from the Development & Utilization of the National Wealth

751 Amusement Tax*1-55-900Miscellaneous (Amusement)

752 Sand and Gravel Tax*1-55-900Miscellaneous (Sand and Gravel)

753 Tax on Delivery Trucks and Vans*1-53-300Business Taxes and Licenses-Tax on Delivery Trucks and Vans

754Taxes on Forest Products1-55-200Charges on Forest Products

755Immigration Taxes1-55-400Immigration Tax

759 Miscellaneous-Other Taxes1-55-900Other Taxes-Miscellaneous

760 Fines and Penalties Tax Revenue1-56-000Fines and Penalties on Tax Revenue

Other Specific Income

761Registration Fees1-57-100Operating and Service Income

762Tuition/Affiliation Fees1-57-100 -do-

763Hospital Fees1-57-100 -do-

764Medical, Dental and Laboratory Fees1-57-100 -do-

765Library Fees8-84-900Trust Liabilities, Miscellaneous

766Athletic and Cultural Fees1-57-100 -do-


767Comprehensive Examination Fees1-57-100Operating and Service Income

768Transcript of Records Fees1-57-100 -do-

769Diploma and Graduation Fees1-57-100 -do-

770Inspection Fees1-57-100Operating and Service Income

771Permit Fees1-57-100 -do-

772Garbage Fees*1-55-900Government Services Garbage Fees

773Clearance/Certification Fees1-57-100Operating and Service Income

774 Franchising/Licensing Fees1-57-100 -do-

775 Fishery Rentals, Fees and Charges*1-57-200Government Business Operations

776 Charges Printing and Publication Income1-57-200 -do-

777 Income from Canteen Operations1-57-200 -do-

778 Income from Dormitory Operations1-57-200 -do-

779 Receipts from Lease of Properties*1-57-200 -do-

780 Receipt from Communication Facilities1-57-200 -do-

781 Receipts from Waterworks Systems*1-57-200 -do-

782 Receipts from Transportation Systems*1-57-200 -do-

783 Receipts from Markets*1-57-200 -do-

784 Receipts from Slaughterhouses*1-57-200 -do-

785 Receipts from Cemeteries*1-57-200 -do-

786 Toll Fees1-57-200 -do-

787 Landing and Parking Fees1-57-200 -do-

788 Other Income from School Services1-57-200 -do-

789 Other Income from School Business Operations1-57-200 -do-

790 Other Income from Hospital Services1-57-200 -do-

791 Other Income from Hospital Business Operations1-57-200 -do-

792 Other Specific Income of LGUs*1-57-200 -do-


799 Fines and Penalties - Other Specific Income1-60-000Fines and Penalties on Non-Tax Revenue

EXPENSES

Personal Services

801Salaries and Wages-Regular Pay3-01-110Salaries & Wages-Regular Plantilla Items

802Salaries and Wages-Part Time Pay3-01-120Salaries & Wages -Lump-Sum Appropriations

803Salaries and Wages-Casual/ Contractual3-01-120Salaries & Wages -Lump-Sum Appropriations

804Personnel Economic Relief Allowance (PERA)3-01-500Commutable Allowances/Fringe Benefits

805Additional Compensation (ADCOM)3-01-500Commutable Allowances/Fringe Benefits

806Representation Allowance (RA)3-01-500Commutable Allowances/Fringe Benefits

807Transportation Allowance (TA)3-01-500Commutable Allowances/Fringe Benefits

808Clothing Allowance3-01-900Other Benefits

809Honoraria 3-01-900Other Benefits

810Hazard Pay3-01-900Other Benefits

811Overtime and Night Pay3-01-400Overtime Pay

812Holiday Pay3-01-400Overtime Pay

813Christmas Bonus3-01-800Bonuses and Incentives

814Cash Gift3-01-800Bonuses and Incentives

815Productivity Incentive Benefits3-01-800Bonuses and Incentives

816Other Bonuses and Allowances3-01-800Bonuses and Incentives

817Life and Retirement Insurance Contributions3-01-310Life and Retirement Insurance Premiums

818PAG-IBIG Contributions 3-01-320PAG-IBIG Contributions

819PHILHEALTH Contributions3-01-330Medicare Premiums

820ECC Contributions 3-01-340State Insurance Premiums

821Pension and Retirement Benefits3-01-850Pensions (whether paid to employees or to dependents or to beneficiaries)


822Terminal Leave Benefits3-01-130Terminal Leave

823Health Workers Benefits3-01-900Other Benefits

824Subsistence and Quarters Allowances3-01-900Others Benefits

825Longevity Pay3-01-900Other Benefits

830Other Personnel Benefits3-01-900Other Benefits

Maintenance and Other Operating Expenses

831Traveling Expenses Local3-02-100Traveling Expenses - Local

832Traveling Expenses Foreign3-02-200Traveling Expenses - Foreign

833Training and Seminar Expenses3-17-000Training & Seminar Expenses

834Water3-14-000Water/Illumination, & Power Services

835Electricity3-14-000Water/Illumination, & Power Services

836Cooking Gas3-14-000Water/Illumination, & Power Services

837Telephone/Telegraph and Internet3-03-000Communication Services

838Postage and Deliveries3-03-000Communication Services

839Subscription Expenses3-27-000Library Books and Materials

840Advertising Expenses3-29-000Other Services

841Rent Expenses3-08-000Rents

842Insurance Expense3-24-000Fidelity Bonds & Insurance Premiums

843Fidelity Bond Premium3-24-000Fidelity Bonds & Insurance Premiums

844Survey Expenses3-29-000Other Services

845Storage Expenses3-29-000Other Services

846Zoological/Animal Maintenance Expenses3-07-000Supplies & Materials

847Printing and Binding Expenses3-29-000Other Services

848Accountable Forms Expenses3-07-000Supplies and Materials

849 Office Supplies Expenses3-07-000 Supplies & Materials


850Medical, Dental and Laboratory Supplies Expenses3-07-000Supplies & Materials

851Food/Non-food Expenses3-07-000 Supplies & Materials

852Gasoline, Oil and Lubricants Expenses3-23-000Gasoline, Oil & Lubricants

853Agricultural Supplies Expenses3-07-000Supplies and Materials

854Legal Services 3-29-000Other Services

855Auditing Services3-16-000Auditing Services

856Consultancy Services3-29-000Other Services

857General Services3-29-000Other Services

858Security and Janitorial Services3-29-000Other Services

859Taxes, Duties and Licenses3-21-000Taxes, Duties and Fees

860Tax Credit Subsidy3-21-000Taxes. Duties and Fees

861Tax Exemption Expenses3-21-000Taxes, Duties and Fees

862Public Infrastructure Repairs and Maintenance3-04-000Repairs and Maintenance of Government Facilities

863Reforestation Project Maintenance3-04-000 -do-

864Buildings Maintenance3-04-000-do-

865School Buildings Maintenance3-04-000-do-

866Markets and Slaughterhouses Maintenance3-04-000-do-

867 Hospitals and Health Centers Maintenance3-04-000 -do-

868Other Structures Maintenance3-04-000-do-

869Industrial Machineries Maintenance 3-04-000-do-

870Other Machineries Maintenance3-04-000-do-

871Firefighting Equipment and Accessories Maintenance3-04-000-do-

872Construction and Heavy Equipment Maintenance3-04-000-do-

874Technical and Scientific Equipment Maintenance3-04-000-do-

875IT Equipment Maintenance3-04-000-do-

876Telegraph, Telephone, Cable, TV & Radio Equipment Maintenance3-04-000-do-


877Artesian Wells, Reservoirs, Pumping Stations and Conduits Maintenance3-04-000-do-

878Motor Vehicles Maintenance3-05-000Repairs and Maintenance of Gov't. Vehicles

879Watercrafts Maintenance3-05-000-do-

880Trains Maintenance3-05-000-do-

881Aircrafts/Aircraft Ground Equipment Maintenance3-05-000-do-

882Office Equipment Maintenance3-04-000Repairs & Maintenance of Gov't. Facilities

883Other Equipment Maintenance3-04-000-do-

884Furniture and Fixtures Maintenance3-04-000-do-

885Ordnance Maintenance3-29-000Other Services

886Other Repairs and Maintenance3-04-000Repairs & Maintenance of Gov't. Facilities

887Awards and Indemnities3-11-000Awards and Indemnities

888Rewards and Other Claims3-19-000Confidential & Intelligence Expenses

889Grants and Donations3-10-000Grants, Subsidies and Contributions

890Representation Expenses3-18-000Extraordinary & Miscellaneous Expenses

891Extraordinary and Miscellaneous Expenses3-18-000Extraordinary & Miscellaneous Expenses

892Confidential and Intelligence Expenses3-19-000Confidential & Intelligence Expenses

893Anti-insurgency/Contingency Expenses3-20-000Anti-Insurgency/Contingency/Emergency

894Subsidy to National Government Agencies3-10-000Grants, Subsidies and Contributions

895Subsidy to Local Government Units3-10-000Grants, Subsidies and Contributions

896Subsidy to Government Corporations3-10-000Grants, Subsidies and Contributions

897Subsidy to Other Funds*0-90-500Appropriations Allotted/Expenditures-Interfund Transfer

898Subsidy to Special Funds*0-90-500Appropriations Allotted/Expenditures-Interfund Transfer

901 Membership Dues to International Institutions None

902

903

904

905Depreciation-Land Improvements

Depreciation-Leasehold Improvements

Depreciation-Buildings

Depreciation-School Buildings3-13-500

3-13-500

3-13-500 Depreciation of Fixed Assets

None

Depreciation of Fixed Assets

-do-


906Depreciation-Markets and Slaughterhouses3-13-500-do-

907Depreciation-Hospitals and Health Centers3-13-500-do-

908Depreciation-Other Structures3-13-500-do-

909Depreciation-Industrial Machineries3-13-500-do-

910Depreciation-Other Machineries3-13-500-do-

911Depreciation-Firefighting Equipment and Accessories3-13-500-do-

912Depreciation-Construction and Heavy Equipment3-13-500-do-

914Depreciation-Technical and Scientific Equipment 3-13-500-do-

915Depreciation- IT Equipment3-13-500-do-

916Depreciation-Telegraph, Telephone, Cable, TV and Radio Equipment3-13-500-do-

917Depreciation-Artesian Wells, Reservoirs Pumping Stations and Conduits3-13-500-do-

918Depreciation-Motor Vehicles3-13-500-do-

919Depreciation-Watercrafts3-13-500-do-

920Depreciation-Trains3-13-500-do-

921Depreciation-Aircrafts/Aircraft Ground Equipment3-13-500-do-

922Depreciation-Office Equipment3-13-500-do-

923Depreciation-Other Equipment3-13-500-do-

924Depreciation-Furniture and Fixtures3-13-500-do-

925Depreciation-Ordnance3-13-500-do-

926Depreciation-Books3-13-500-do-

927Depreciation-Other Property, Plant and Equipment 3-13-500-do-

928Obsolescence-IT Software3-13-500 -do-

929Bad Debts Expense3-13-300Bad Debts

937Discount on Real Property Tax*None

938Discount on Special Education Tax*None


947Loss on Sale of Assets None

948Loss of Assets3-13-200 Loss of Fixed Assets

950Other Expenses3-29-000Other Expenses

Financial Expenses

951Bank Charges3-26-000Commitment Fees and Other Charges

952Interest Expenses3-09-000Interests

954Documentary Stamps Expense 3-26-000None

955Other Financial Charges3-26-000Commitment Fees and Other Charges

956Foreign Exchange (FOREX) Loss3-25-000Loss on Foreign Exchange

957Debt Service Subsidy to GOCCsNone

958Loss on GuarantyNone

PAGE 21*For Use of the LGUs

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