Professional Documents
Culture Documents
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines
No. : ~01~-00Z
Date: APR 1 5 2014
CIRCULAR
TO
SUBJECT
I.
Rationale
Republic Act (RA) No. 10121 more popularly known as the "Philippine Disaster Risk
Reduction and Management Act of 201 0" aims to strengthen the governance framework for
National Disaster Risk Reduction and Management (NDRRM) and institutionalize the
NDRRM Plan. The enactment of the law demonstrates the importance given by the
Government to mainstream DRRM in the development processes to better prepare for and
lessen the impact of deadly and costly natural and man-made hazards/disasters with the goal
of promoting sustainable socio-economic growth.
In the use of disaster funds, emergency procedures are usually introduced and become
operational but procedural controls are frequently bypassed to save lives and mitigate losses.
Transparency of and accountability in the use of disaster relief aid/donations and
NDRRMF have become an issue of considerable importance for donors, bilateral and
multilateral organizations, other stakeholders and the public. This concern is aggravated by
the limited information on how these funds are being utilized. Thus, the COA, through its
constitutionally mandated duty of promulgating accounting and auditing rules and
regulations, formulated this Accounting and Reporting Guidelines to achieve better quality
financial reports and availability of information in the receipt and utilization of NDRRMF,
disaster relief aid/donations in cash and in-kind, and the funds allocated from the agency
regular budget for DRRM program.
II.
Coverage
This Circular shall cover the accounting and reporting on the receipt and utilization of
NDRRMF; cash and in-kind aids/donations from local and foreign sources; and funds
allocated from the agency regular budget for DRRM program.
III.
IV.
Accounting Guidelines
A. Funds sourced from GAA
1. The DBM shall maintain a separate Registry of Appropriations and Allotments
(RAPAL) and Registry of Allotments and Notice of Cash Allocation Issued
(RANCAI) for each agency with appropriated NDRRMF using the prescribed
formats in Appendices 12 and 13, respectively, Volume II, Manual on New
Government Accounting System (MNGAS).
2. The agencies (a) that received Special Allotment Release Orders (SAROs) from
NDRRMF; (b) with QRF; and (c) those with DRRMF allocation included in their
respective budgets shall maintain a separate Registry of Allotments and
Obligations (RAOs) to be labeled as RAO-DRRM for Maintenance and Other
Operating Expenses (MOOE) and Capital Outlay (CO) using the formats
prescribed in Appendices 15 and 16, Volume II, MNGAS
3. The charges to NDRRMF, funds allocated for DRRM rojects/program and QRF
shall be recorded in the respective RAOs based on the Obligation Request (ObR).
4. The amount obligated in the RAO-DRRM shall be adjusted accordingly based on
the duly approved Disbursement Voucher (DV).
5. Supplies, materials, equipment and relief goods procured out of the fund shall be
taken up in the books under the appropriate Inventory and/or Property, Plant and
Equipment (PPE) account. Except for PPE, issuances for distribution to endusers/beneficiaries shall be supported with Requisition Issue Slip (RIS) and taken
up under the appropriate expense account.
6. The Accounting Unit shall prepare and maintain PPE Ledger Cards and Supplies
Ledger Cards for all PPE and relief goods, respectively, procured out of
appropriations. For check and balance, the Property and Supply Unit shall
maintain Property Cards and Stock Cards. The formats prescribed in Appendices
8, 9, 38 and 39, Volume II, MNGAS shall be used.
7. Small items purchased for disaster response and rescue activities, which do not
qualify under the equipment classification, shall also be recorded under the
appropriate Inventory account and the issuances to be charged to appropriate
expense account. Issuances shall be supported with RIS.
8. The monthly Report of Supplies and Materials Issued (RSMI) shall be prepared by
the Property and Supply Unit based on the RIS, using the formats in Appendices
59 and 50, respectively, Volume II, MNGAS. The Report shall be submitted to
the Accounting Unit for recording in the books of accounts.
under a separate bank account for DRRM Funds (DRRMF); and (c) entered in
the Cash Receipts Record by the designated Collecting Officer.
2. The amount received in foreign currency shall be converted to local currency
using the current exchange rate at the date of receipt.
3. Separate Report of Collections and Deposits (RCD) for DRRM shall be prepared
daily by the designated Collecting Officer and submitted to the Accounting Unit
for recording in the Cash Receipts Journal (CRJ) as "Trust Liabilities DRRMF".
4. The amount directly deposited by the donor to the agency bank account shall be
taken up in the books by the Accounting Unit based on the ba~c dit memo.
5. Charges to or utilization of the fund shall be based on Cash onation Utilization
Request (CDUR) (Annex A) and payment shall be made thr ugh the issuance of
commercial check based on duly approved DV.
6. The Budget Unit shall be furnished copies of the RCD, Journal Entry Voucher
(JEV) and credit memo as bases in the preparation of the Registry of Cash
Donations and Utilization (RCDU) (Annex B). The RCDU shall be maintained
per donor per purpose and updated regularly by the Budget Unit.
7. The Accounting Unit shall prepare and maintain separate subsidiary ledger (SL)
for "Trust Liabilities-DRRMF" (Annex C) for cash donations received
amounting to PlOO,OOO.OO and above per donor per purpose while those below
PlOO,OOO.OO shall be grouped and posted in one SL labeled as "Various Donors"
per purpose.
8. The First-In, First-Out (FIFO) method shall be applied in charging to or
utilization of cash donations received from different donors for the same purpose.
9. Supplies, materials, equipment and relief goods procured out of cash donations
shall be taken up in the books under the appropriate Inventory and/or PPE
account. Issuances to the end-users/beneficiaries, except for PPE, shall be taken
up under the appropriate expense account.
10. Small items purchased for disaster response and rescue activities, which do not
qualify under the equipment classification, shall also be recorded under the
appropriate Inventory account and the issuances to be charged to appropriate
expense account.
11. The Accounting Unit shall prepare and maintain PPE Ledger Cards and Supplies
Ledger Cards for all PPE and relief goods procured out of cash donations. For
check and balance, the Property and Supply Unit shall maintain Property Cards
and Stock Cards. The formats prescribed in Appendices 8, 9, 38 and 39, Volume
II, MNGAS, shall be used.
12. The monthly RSMI shall be prepared by the Property and Supply Unit based on
the RIS, using the formats in Appendices 59 and 50, respectively, Volume II,
MNGAS. The Report shall be submitted to the Accounting Unit for recording in
the books of accounts.
13. All unutilized cash donations after the purpose had been served, shall be:
a. remitted to the Bureau of the Treasury (BTr), if no condition to return
any unused amount to the donor or
b. returned to the donor, if specified in the agreement.
The amount remitted to the BTr and returned to the donor shall be debited to
Trust Liabilities-DRRMF.
14. Expenses mentioned in para. IV.B.9 and IV.B.lO shall be closed to the account
Trust Liabilities-DRRMF at the end of the year or upon completion of the
purpose, whichever comes first.
C. In-kind Donations from Local and Foreign Sources
1.
2.
Issuances of donated relief goods for distribution to intended beneficiaries/endusers shall be supported with Issuance Form for In-Kind Donations - DRRM
(Annex E).
3.
Donated PPE which are used in the agency operation shall be taken up by the
Accounting Unit in the agency books based on the declared value in the deed of
donation or the bill of lading/airway bill/parcel notice and other related
documents. The fair market value/appraised value shall be used in the absence
of declared value.
4.
Donated PPE shall be recorded in the appropriate Asset account and credited to
the Government Equity account. The corresponding depreciation shall be
recognized using the accounting policy prescribed by COA.
The Accounting Unit shall prepare and maintain PPE Ledger Cards for all
donated PPE. For check and balance, the Property and Supply Unit shall
maintain Property Cards. The formats prescribed in Appendices 8, 9, 38 and 39,
Volume II, MNGAS shall be used.
V.
7.
In-kind donations other than PPE shall not be recognized in the books of
accounts but shall be recorded in the Registry of Donated Relief Goods for
DRRM to be prepared and maintained by the Property and Supply Unit for each
kind of relief goods using the prescribed format shown in Annex G.
8.
9.
Reporting Guidelines
A. DRRMF sourced from GAA and Cash Donations
1. The national and local government agencies with DRRMF allocation from the
GAA and/or cash donations received from local and/or foreign sources shall
prepare and submit to NDRRMC through the Office of the Civil Defense (OCD),
on the 5th day following the end of each month, the Report on the Receipt and
Utilization of the DRRMF sourced from GAA (Annex H) and Report on the
Receipt and Utilization of Cash Donations (Annex I). The reports shall be
furnished the respective COA Auditor.
2. The OCD shall prepare monthly reports (Annexes J and K) consolidating the
reports mentioned in V.A.l and annual reports (Annexes Land M) based on the
consolidated monthly reports. The monthly and annual reports shall be submitted
to the NDRRMC on the lOth day of the succeeding month and on or before the
15th day of January of the succeeding year, respectively, copy furnished the COA
Auditor of the OCD.
3. The DBM shall prepare and submit to the OCD, for monitoring purposes, a
monthly status report on the releases ofNDRRMF.
B. In-Kind Donations
The required reports on the receipt and utilization of DRRMF sourced from GAA
and donations in cash and in-kind shall be posted in the official websites of the
implementing/donee-agency, OCD and NDRRMC.
6
VI.
VII.
1. The accounts prescribed under COA Circular No. 2013-002 dated January 30,
2013 shall be used in the recording of DRRM transactions. The illustrative
accounting entries are presented in Annex Q.
2. Information pertaining to DRRM not evident on the face of the Financial
Statements shall be disclosed in the Notes to the Financial Statements such as, but
not limited to the following:
a. Inventories shall include disclosures on the following:
1.
total procurement, issuance and balance of inventory procured from:
GAA
cash donations
11.
quantity of received, issued and balance of donated relief goods per
category such as food items, medicines and medical supplies, hygiene
kits, and others.
b. PPE shall include disclosure on the following:
1.
procurement of PPE out of GAA and cash donations
11.
receipt of donated PPE
m.
disposal/transfer
c. Trust Liabilities-DRRMF shall be presented as follows:
Beginning balance
Add: Donations during the year
Total
Less: Expenses
Ending balance
7
XX
XXX
Pxxxx
p
XXX
XX
VIII.
Repealing Clause
All Circulars, memoranda, or other issuances inconsistent with this Circular are hereby
rescinded, repealed and/or modified accordingly.
IX.
Effectivity
This Circular shall take effect fifteen (15) days after publication in newspapers of
general circulation.
,.:Jii\
~~ ~~-:)
CGMMISSION ON A.UOtT
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I II
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AnnexA
CASH DONATION UTILIZATION REQUEST
Name of Agency
Payee
No.
Office
Address
Responsibility
Center
Particulars
Account Code
Amount
Total
Certified
Certified
Printed Name
Signature
Printed Name
Position
Position
Signature
,.
Date
Date
AnnexA
Box B- certification by the head of the Budget Unit or his/her authorized representative
on the availability of fund for the purpose as indicated therein.
The certifying officer shall affix his/her signature, indicate his/her printed name, position
and date of his/her signing in the spaces provided.
B. This form shall be prepared by the office in-charge of the DRRM projects or personnel authorized by
the agency head and distributed as follows:
Original- to be attached to the DV
Duplicate - Budget Unit
Triplicate- Accounting Unit
C.
The Budget Unit shall stamp the date of receipt on the face ofthis form.
D. Any correction/adjustment by the Accounting Unit which will require the corresponding adjustment
of fund utilization shall be coordinated with the Budget Unit.
Annex B
Registry of Cash Donations and Utilization
Name of Agency
cv ___
Donor:
Purpose:
Date
Reference
, Particulars
Account Code
Receipts
Utilization
Balance
Annex B
REGISTRY OF CASH DONATIONS AND UTILIZATION (RCDU)
INSTRUCTIONS
A. Tills form shall be accomplished as follows:
Annex C
SUBSIDIARY LEDGER
Name of Agency
Account:
Donor:
Trust Liabilities-DRRMF
Account Code
2-04-01-020
Utilization
Balance
Purpose
Receipt .
Date
Reference
Foreign Currency
Particulars
Amount
Conversion
Rate
Peso
Equivalent
Local
Currency
Total
Annex C
SUBSIDIARY LEDGER
TRUST LIABILITIES-DRRMF
INSTRUCTIONS
A. This form shall be accomplished as follows:
Annex D
Agency Name
Date: _ _ _ _ _ __
Control No.:. _ _ _ _ __
Quantity
Unit
Article
Description
Total
Purpose of Donation:
Con forme:
Value
AnnexD
INSTRUCTIONS
A. This form shall be accomplished as follows:
~~:th
--,-1
Series _ _ _ _ __,
Annex E
ISSUANCE FORM
FOR IN-KIND DONATIONS- DRRM
Agency Name _ _ _ _ _ _ _ _ _ _ _ __
Date: _ _ _ _ _ __
Controii\Jo:: _ _ _ __
Recipient: - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Address:-------------------------------
Quantity
Unit
Article
Description
Total
Purpose of Donation:
Approved by:
Issued by:
Received by:
Value
Annex E
ISSUANCE FORM
FOR IN-KIND DONATIONS- DRRM
INSTRUCTIONS
A. This form shall be accomplished as follows:
2.
3.
~~:th
--,-1
Series - - - - - - - '
4. Recipient - name of recipient identified by the head of the
issuing agency
5. Address- address ofrecipient
6. Quantity- quantity of items issued
7. Unit- unit of measure such as pieces, box of 24, kg, liter/ml
8. Article - type of item such as bottled water, medicines,
blankets and folding beds.
9. Description - article specification such as brand, weight or
volume
10. Value- value of issued items, if available
11. Total- total value of the issued items
12. Purpose of Donation - purpose of donation
13. Approved by - signature over printed name of the Head of
AgencyI authorized representative
14. Issued by - signature over printed name of the
Property/Supply Officer or designated officer of the
issuing agency
15. Received by- signature over printed name of the recipient
B. This . form shall be prepared by
Officer/designated officer in three copies:
Original - to the issuing agency
Duplicate- to the recipient
Triplicate- file copy
the
Property/Supply
Annex F
INVOICE RECEIPT
Agency _ _ _ _ __
Date:
Ref. No.
Purpose
Item
Quantity
Unit Cost
Total cost
Transferee:
Designation
Date:
Date:
Annex F
INVOICE RECEIPT
INSTRUCTIONS
A. This form shall be accomplished as follows:
Recipient Agency:
4. Auditor thru the Accounting Unit
5. Accounting Unit
6. Property Officer
Annex G
REGISTRY OF DONATED RELIEF GOODS FOR DRRM
Agency _ _ _ _ __
Article:
Stock No.
Description:
Date
Ref.
Receipts
Quantity
Unit
Unit Cost
Issuance
Total cost
Quantity
Total Cost
Balance
Quantity.
Total cost
Remarks
Annex G
INSTRUCTIONS
A. This form shall be accomplished as follows:
1. Agency -name of the agency
2. Article - type of item such as sardines, bottled water,
medicines, blankets and folding beds.
3. Stock No.- stock no. assigned by Property/Supply Officer
4. Description - article specification such as brand, weight or
volume
5. Date- date of Acknowledgement Receipt
6. Reference- Acknowledgement Receipt No.
7. Receipt Quantity- quantity of the articles received
Unit- unit of measurement such as piece, box of 12, set
and kilograms
Unit Cost- unit cost of the articles received, if available
Total Cost- product of quantity received and unit cost
8. Issuance Quantity- quantity of articles issued for distribution
Total Cost- product of quantity issued and unit cost
9. Balance Quantity - difference in quantity between the total
beginning balance and receipts, and total issuances
Total Cost - difference in total cost between the total
beginning balance and receipts, and total issuances
10. Remarks - additional information such as expiry date and
storage condition.
B. This registry shall be maintained for each kind of relief goods by the
designated Property/Supply Officer.
Annex H
Report on the Receipt and Utilization of DRRMF Sourced from GAA
Agency_ _ __
For the Month Ending _ _ _ __
Unpaid
Date
Reference
Particulars
Balance, Beginning
Receipt
Utilization
Balance, End
Disbursement
Obligation
(a)
(b)
(c)
(d= a+ b- c)
(e)
(f= c- e)
2013
Total
Prepared by:
Certified correct:
Budget Staff
Accounting Staff
Noted:
---------------
Annex H
Report on the Receipt and Utilization of DRRMF sourced from GAA
INSTRUCTIONS
A. This report shall be accomplished as follows:
1.
2.
3.
4.
5.
6.
7.
8.
9.
I 0.
11.
12.
13.
14.
Annex I
Report on the Receipt and Utilization of Cash Donations
{Agency)
For the Month Ending _ _ __
Date
Reference
Particulars
Balance, Beginning
Receipt
Utilization
Balance, End
Disbursement
Unpaid Obligation
(a)
(b)
(c)
(d= a+ b- c)
(e)
(f= c- e)
Total
Prepared by:
Certified correct:
Budget Staff
Accounting Staff
Noted:
-~
~-
..
Annex I
Report on the Recdpt and Utilization of Cash Donations
INSTRUCTIONS
A. This report shall be accomplished as follows:
1. Agency - name of the agency
2. Report Date- covering month
3. Date- date of source/reference document
4. Reference- source document such as Official Receipt No.
and JEV No./credit memo
5. Particulars- first entry shall be the beginning balance, if
any, with breakdown as to name of donor, purpose,
etc.; succeeding entries shall state the name of donor
and purpose
6. Balance, Beginning- the amount of unutilized cash
donations of previous month
7. Receipt- amount of cash donations received
8. Utilization- amount of cash donations eam1arked based on
Cash Donation Utilization Request (CDUR)
9. Balance, End- amount ofunutilized cash donations
10. Disbursement11- amounts paid out of the cash donations
11. Unpaid Obligations difference of cash donations
eannarked and disbursements/payments made
12. Prepared By -- printed name and signature of designated
staff who prepared the report
13. Certified Correct - printed name and signature of the
Heads of the Accounting Unit
14. Noted- printed name and signature of the Head of Agency
or Authorized Representative
AnnexJ
Monthly Consolidated Report on the Receipt and Utilization of DRRMF Sourced from GAA
Office of the Civil Defense (OCD)
For the Month Ending _ _ __
Agency
Particulars
Balance, Beginning
Receipt
Utilization
Balance, End
Disbursement
Unpaid Obligation
(a)
(b)
(c)
(d= a+ b- c)
(e)
(f= c- e)
Total
Prepared by:
Annex J
Monthly Consolidated Report on the Receipt and Utilization of
DRRMF sourced from GAA
INSTRUCTIONS
A. The infom1ationldata on the following column shall be the
consolidated data based on the monthly reports (Annex H)
submitted by the agencies with DRRMF:
1. Agency - name of the agency that submitted the Monthly
report
2. Particulars- purpose, duration and other data of DRRMF
3. Balance, Beginning the amount of unutilized allotments
from previous month
4. Receipt- amount of allotments received or amount allotted
from the agency's regular budget
5. Utilization- amount of allotments obligated
6. Balance, End- amount of unutilized allotment
7. Disbursement- amount paid
8. Unpaid Obligation - difference of amount obligated and
paid
B. The report shall be Prepared By the designated OCD staff and
Cert~fied
Annex K
Monthly Consolidated Report on the Receipt and Utilization of Cash Donations
Office of the Civil Defense (OCD)
For the Month Ending _ _ __
Agency
Particulars
Balance, Beginning
Receipt
Utilization
Balance, End
Disbursement
Unpaid Obligation
(a)
(b)
(c)
(d=a+b-c)
(e)
(f= c- e)
Total
Prepared by:
;'
Annex K
Monthly Consolidated! Report on the Receipt and Utilization of
Cash Donations
INSTRUCTIONS
A. The infom1ation/data on the following column shall be the
consolidated data based on the monthly rep011s (Annex I)
submitted by the agencies which received cash donations:
l. Agency - name of the agencies that submitted the monthly
reports
2. Particulars- purpose, donor and other data
3. Balance, Beginning- the amount of unutilized cash
donations from previous month
4. Receipt- amount of cash donations received
5. Utilization- amount of cash donations eannarked for
DRRM projects
6. Balance, End amount of unused cash donations
7. Disbursement- amount paid out of the cash donations
8. Unpaid Obligation - difference of cash donations
earmarked and disbursements/payments made
B. The repOii shall be Prepared By the designated OCD staff and
Cert~fied Correct by Head of OCD/ Authorized Representative
C. This rep011 shall be prepared in three copies to be distributed as
follows:
l. NDRRMC
2. COA Auditing Unit of the OCD
3. OCD
Annex L
Annual Consolidated Report on the Receipt and Utilization of DRRMF Sourced from GAA
Office of the Civil Defense
ForCY _ _ __
Agency
Particulars
Balance, Beginning
Receipt
Utilization
Balance, End
Disbursement
Unpaid Obligation
(a)
(b)
(c)
(d= a+ b- c)
(e)
(f=c-e)
Total
Annex L
Annex M
Annual Consolidated Report on the Receipt and Utilization of Cash Donations
Office of the Civil Defense
ForCY _ _ __
Agency
Particulars
Balance, Beginning
Receipt
Utilization
Balance, End
Disbursement
Unpaid Obligation
(a)
(b)
(c)
(d= a+ b- c)
(e)
(f= c- e)
Total
Prepared by:
AnnexM
Annual Consolidated Report on the Receipt and Utilization of
Cash Donations
INSTRUCTIONS
A. The information/data on the following columns shall be the data
on the consolidated monthly reports ofthe agencies that received
cash donations (Annex K):
1. Agency - name of the agencies that submitted the monthly
reports
2. Particulars -purpose, donor and other data
3. Balance, Beginning- the amount of unutilized cash
donations from previous month
4. Receipt- amount of cash donations received
5. Utilization- amount of cash donations earmarked for
DRRM projects
6. Balance, End- amount of unused cash donations
7. Disbursement- amount paid out of the cash donations
8. Unpaid Obligation - difference of cash donations
earmarked and disbursements/payments made
B. The report shall be Prepared By the designated OCD staff and
Certified Co"ect by Head ofOCD/Authorized Representative
C. This report shall be prepared in three copies to be distributed as
follows:
1. NDRRMC
2. COA Auditing Unit of the OCD
3. OCD
Annex N
Report on the Receipt and Distribution/Issuance of Donated Relief Goods
NAME OF AGENCY
As of _ _ _ __
Items
Beg. Balance
Quantity
Amount
Quantity
Unit
Unit Cost
Balance
Issuance/Distribution
Receipts
Total cost
Quantity
Amount
Quantity
Amount
Prepared by:
Property Officer
Noted:
AnnexN
REPORTONTHERECE~SAND
INSTRUCTIONS
A. This form shall be accomplished as follows:
Annex 0
NAME OF AGENCY
As of
Items
Beg. Balance
Quantity
Amount
-----
Receipts
Quantity
Unit Cost
Issuance
Total cost
Quantity
Unit Cost
Prepared by:
Property Officer
Noted:
Balance
Amount
Quantity
Amount
Remarks
Annex 0
REPORT ON THE RECEIPTS AND UTILIZATION/ISSUANCE
OF DONATED PPE
INSTRUCTIONS
A. This form shall be accomplished as follows:
Annex P
Inventory List of Items for DRRM
Agency Name
As of _____________
TOTAL BALANCE
Volume
Items
Quantity
Value
Unit
Unit Cost
Remarks
Total cost
PPE:
Relief Goods:
Prepared by:
Property Officer
Agency H e a f Representative
Annex P
INVENTORY LIST OF ITEMS FOR DRRM
INSTRUCTIONS
A. This forrn shall be accomplished as follows:
1. Agency Name -name of the agency
2. As of- cut-off date that falls at end of the month
3. Items - articles such as generator sets, rescue equipment,
rubber boats, bottled water, medicines, blankets and
folding beds.
4. Volume Quantity- quantity of items as of cut-off date
Unit - unit of measure such as pieces, box of 24, kg,
liter/ml
5. Value - for relief goods, the value declared by the donor, if
available. For PPE, the declared value in the deed of
donation or the bill of lading/airway bill/parcel notice
and other related documents. If not available, the fair
market value/appraised value shall be used
6. Remarks- condition of inventory items or PPE (e.g., spoiled;
expired, unserviceable)
B. This form shall be prepared in three copies by designated staff of the
Property Unit, certified correct by the Property/Supply Officer,
noted by the Agency Head!Authorized Representative and
distributed as follows:
Original- COA Auditor
Duplicate- Accounting Unit
Triplicate- Property/Supply Officer
C. The form shall be supported with:
Annex P-1- Inventory List ofProcured Items for DRRM
Annex P-2- Inventory List ofDonated Items for DRRM
Annex P-1
Inventory List of Procured Items for DRRM
Agency Name
As of ____________
PROCURED ITEMS
GAA
Items
Volume
Quantity
Unit
Value
Unit Cost
TOTAL BALANCE
CASH DONATIONS
Total cost
Volume
Quantity
Unit
Volume
Value
Unit Cost
Total cost
Value
Unit
Quantity
Unit Cost
PPE:
Relief Goods:
\
Prepared by:
Property Officer
Noted by:
Agency Head/ Authorized Representative
Total cost
Remarks
Annex P-1
INVENTORY LIST OF PROCURED ITEMS FOR DRRM
INSTRUCTIONS
A. This form shall be accomplished as follows:
Annex P-2
Inventory list of Donated Items for DRRM
Agency Name
As of _____________
IN-KIND DONATIONS
Items
Volume
Quantity
Value
Unit
Unit Cost
Remarks
Total cost
PPE:
Relief Goods:
Prepared by:
Property Officer
Annex P-2
INSTRUCTIONS
A. Tills form shall be accomplished as follows:
1. Agency Name -name of the agency
2. As of- cut-off date that falls at end of the month
Annex Q
Illustrative Accounting Entries
AGENCY
Particulars
Account Title
co
MOOE
500,000.00
50,000.00
300,000.00
250,000.00
800,000.00
100,000.00
400,000.00
Account
Code
Debit
RAOMO-DRRM
RAOCO-DRRM
p 800,000.00
400,000.00
1-01-04-040
4-03-01-010
500,000.00
500,000.00
a. Incurrence of obligation
MOOE - P150,000.00
- 300,000.00
b. Receipt of Delivery
1-04-02-020
100,000.00
1-06-05-090
2-01-01-010
300,000.00
Accounts Payable
2-01-01-010
400,000.00
c. Payment
Credit
co
400,000.00
1-01-04-040
400,000.00
5-02-03-060
1-04-02-020
100,000.00
5-05-01-050
2,250.00
1-06-05-091
4-03-01-01 0
100,000.00
2,250.00
Page 1
1-01-04-040
100,000.00
100,000.00
AGENCY
Particulars
b. Income
Account Title
Account
Code
Debit
4-03-01-010
3-03-01-010
400,000.00
3-03-01-01 0
5-02-03-060
102,250.00
5-05-01-050
3-03-01-01 0
Credit
400,000.00
100,000.00
2,250.00
297,750.00
3-01-01-01 0
297,750.00
Ending balances:
Disaster Response and Rescue Equipment (DRRE)
Accumulated Depreciation-DRRE
Government Equity
Total
300,000.00
300,000.00
Note:
The above balances form part of the Financial Statements as reporting date
Page 2
2,250.00
297 750.00
300,000.00
AGENCY
Particulars
Account Title
Account
Code
Debit
Credit
2-04-01-020
1-01-02-020
2-04-01-020
200,000.00
1-01-02-020
1-01-01-010
500,000.00
1-04-02-220
1-06-05-090
1-01-02-020
250,000.00
300,000.00
2-04-0 1-020
3-01-01-010
300,000.00
5-02-03-060
1-04-02-220
200,000.00
2-04-01-020
5-02-03-060
200,000.00
5-05-01-050
2,250.00
6. Year-end closing:
3-03-01-01 0
1-01-01-010
500,000.00
500,000.00
200,000.00
500,000.00
co
Page 3
550,000.00
300,000.00
200,000.00
200,000 00
2,250.00
1-06-05-091
5-05-01-050
2,250.00
2,250.00
AGENCY
Particulars
Account Title
Government Equity
Account
Code
3-01-01-010
Debit
2,250.00
Breakdown:
Cash in Bank-Local Currency-CA
Welfare Goods for Distribution
Balance, Trust Liabilities-DRRMF
Page 4
700,000.00
200,000.00
300,000.00
Credit
2,250.00
3-03-01-010
Recapitulation:
Trust Liabilities-DRRMF
Wel(are Goods Expenses
Disaster Response and Rescue Equipment (DRRE)
Trust Liabilities-DRRMF, ending balance
500,000.00
200,000.00
150,000.00
50,000.00
200,000.00
Particulars
Account Title
Account Title
1-06-05-090
2,500,000.00
3-01-01-010
Governmert Equity
3-01-01-010
1-06-05-090
5-05-01-050
Accumulated Depreciation-DRRE
1-06-05-091
2,500,000.00
100,000.00
100,000.00
Government Equity
1-06-05-090
100,000 00
3-01-01-010
100,000 00
18,000.00
18,000.00
5-05-01-050
Accumulated Depreciation-DRRE
1-06-05-091
3-03-01-01 0
Government Equity
Income and Expense Summary
18,000.00
3-01-01-010
3-03-01-010
Page 5
5-05-01-050
Accumulated Depreciation-DRRE
1-06-05-091
750.00
18,000.00
36,000.00
5-05-01-050
36,000.00
36,000.00
36,000.00
750.00
3-03-01-010
5-05-01-050
750.00
3-01-01-010
750.00
3-03-01-010
750.00
750.00