GOVERNMENT

ACCOUNTING
ACCOUNTING FOR BUDGETARY ACCOUNTS DEPARMENT OF
BUDGET AND MANAGEMENT
BUREAU OF TREASURY AND AGENCIES
BOOKS OF THE DBM
The Registry of Appropriations and Allotments
(RAPAL) is used to control and monitor general
appropriations.
The Registry of Special Purpose Fund
Appropriations (RESPFA) is used to control and
monitor special appropriations.
BOOKS OF THE DBM
The Registry of Allotments and Notice of Cash
Allocation (RANCA) is used to control and
monitor the release of NCAs.
Each agency has its own set of RAPAL, RESPFA
and RANCA.
BOOKS OF THE BOT
The Bureau of Treasury shall maintain the
Registry of Notice of Cash Allocation and
Replenishments (RENREP) for the monitoring of
bank transfers it makes in replenishing its
modified disbursement scheme accounts.
Every agency has its own RENREP.
BOOKS OF THE AGENCY
The agency shall maintain different Registries of
allocation and obligations for the control and
monitoring of the allotments it receives and the
obligation it incurs.
REGISTRY OF APPROPRIATIONS AND
ALLOTMENTS
REGISTRY OF ALLOTMENTS AND NOTICE
OF CASH ALLOCATION ISSUED
REGISTRY OF NOTICE OF CASH
ALLOCATION AND REPLENISHMENT
GOVERNMENT ACCOUNTING
ACCOUNTING FOR DISBURSEMENT
AND RELATED TRANSACTIONS
DISBURSEMENT
It constitutes of all cash paid out during a given
period either in cash or in check.
Every disbursement must be covered by
vouchers or by payroll.
DISBURSEMENT SYSTEM
•Involves the preparation and processing of
disbursement voucher (DV)
• Preparation and issuance of check
• Payment by cash
• Granting, utilization, and liquidation/
replenishment of cash advances
BASIC REQUIREMENTS
•Existence of a lawful allotment certified as
available by the Budget Officer.
•Existence of a valid obligation certified by the
Chief Accountant.
BASIC REQUIREMENTS
•Legality of the transactions and conformity with
laws, rules and regulations.
•Approval of the expense by the Chief of Office
or by its duly authorized representative.
•Submission of proper evidence to establish the
claim.
CHECKS ISSUED BY GOVERNMENT AGENCIES
Modified Disbursement System Check
Issued by government agencies chargeable
against the account of the Treasurer of the
Philippines,
These are covered by Notice of Cash Allocation
CHECKS ISSUED BY GOVERNMENT AGENCIES
Commercial Checks
These are issued by government agencies
chargeable against the Agency Checking
Account with GSBs
ACCOUNTING FOR DISBURSEMENT -
CHECKS
Modified Disbursement Checks
The account “Cash –Modified Disbursement
System” is debited to record Notice of Cash
Allocation from DBM.
The corresponding credit is “Subsidy Income
from National Government”
ACCOUNTING FOR DISBURSEMENT - CHECKS
Cash –MDS is credited for the following
transactions:
•Personal Services
•Maintenance and Other Operating Expense
•Financial Expenses
•Purchase of Assets/Construction of Assets
•Other Transactions.
ACCOUNTING FOR DISBURSEMENT - CHECKS
Commercial Checks
The Account Cash in Bank (or Cash) – Local
Currency, Current Account will be used for
transactions by which the agency has:
•Authority to use their collection
•Subsidy from Central Office
ACCOUNTING FOR DISBURSEMENT - CHECKS
All checks actually released to claimants shall be
included in the Report of Checks Issued (RCI),
which shall be prepared daily by the Cashier.
All unreleased checks as of the report date shall
be enumerated in a "List of Unreleased Checks"
to be attached to the RCI
ACCOUNTING FOR DISBURSEMENT - CHECKS

All checks issued including cancelled checks

shall be recorded chronologically in the Check
Disbursement Record (CkDR).