CY 2003

Submission of Advance Copies of Yearend Financial Reports and Trial Balances to the Government Accounting and FMIS (GAFMIS), Commission on Audit on or Before February 14 of Each Year.

ANNEXES:    - 63KB;      - 157KB
Annex A - Detailed Breakdown of Obligations       -  - 20KB; - 38KB
Annex B - Detailed Breakdown of Disbursements  -- 23KB; - 48KB
Annex C - Report of Income NG Books                -  - 9KB;   - 21KB
Annex D - Report of Income RA Books                -  - 9KB;   - 22KB
Annex E - Regional Breakdown of Income            -  - 12KB;  - 25KB
Annex F - Regional Breakdown of Expenses        -  - 18KB;  - 75 KB

Suspension of the Use of Supplies Availability Inquiry under the Manual Version of NGAS, and the Provision of Additional Guidelines in Determining Property Availability.

Accounting Guidelines and Procedures on Collection and Deposit of Grants and Donations.

ANNEXES:    - 24KB;      - 36KB
Annex A   - Registry of Budgetted Income and Utilization (RBIU)  - 13KB;  - 16KB
               - Instructions  -  29KB
Annex B   - Illustrative Accounting Entries - NG Books Collections and Deposits  -  16KB;  - 24KB
Annex C   - 
Illustrative Accounting Entries - RA Books Collections, Deposits and Utilization  -  12KB;  - 20KB

Accounting Guidelines and Procedures on the Discontinuance of the Practice of Releasing Funding Checks to Operating Units and Other Agencies within the same Department/Agency, the Transfer of the Cash Balance to the National Treasury and the Fund Transfer to Operating Units.

ANNEXES:     - 26 KB;      - 45 KB
Annex A  - Illustrative Accounting Entries  - 14KB;   - 30KB
Annex B  - Illustrative Accounting Entries  - 25KB;   - 17KB
Annex C  - 
Procedural Flow for the Release of Allotment and Notice of Cash Allocation (NCA) and Notice of Transfer of Allocation (NCA)  - 34KB;   - 21KB

Accounting Guidelines on the Utilization of 5% Local Calamity Fund Appropriation under Republic Act (RA) No. 8185.

Conversion of the New Government Accounting System Chart of Accounts to the Revised New Government Accounting System Chart of Accounts.

ATTACHMENTS:
Comparative list of:
Annex A  - New Government Accounting System (NGAS) Chart of Accounts to Revised NGAS Chart of Accounts  -  718KB
Annex B  - 
Revised Chart of Accounts to NGAS Chart of Accounts  -  790KB

Accounting Guidelines Relative to the Extension of the Validity of the Fiscal Year 2002 Appropriations for Maintenance and Other Operating Expenses (MOOE) to December 31, 2003.

ATTACHMENTS:
Annexes A, A.1 and B   - 
   - 51 KB