Annex 6



RECORD OF APPROPRIATIONS AND OBLIGATIONS (RAO)

INSTRUCTIONS


A. The Record of Appropriations and Obligations (RAO) shall be maintained by the Chairman on Committee on Appropriations (CCA) to record the annual and supplemental appropriations for the expenditures stated in the Appropriation Ordinance made by the Committee on Appropriations of the Sangguniang Barangay (SB). Each obligation incurred shall be recorded as a deduction to the annual appropriation of the corresponding expenditures. This form shall be accomplished as follows:

1. Barangay - name of the barangay
2. Chairman - name of the CCA of the SB
3. City/Municipality - the city or municipality of the barangay
4. Province - the province of the barangay
5. Page No. - page number
6. Reference -

a. Date - date indicated in the Appropriation Ordinance
b. Reference No. - reference and number of the document supporting the transaction

7. A. Appropriations - records all appropriations and supplemental appropriations
8. B. Obligations - records all obligations
9. Total - amounts of the annual/supplemental appropriations and obligations based on the gross amount of the DV and Payroll
10. Personal Services - amounts for the specific accounts under the PS as obligated
11. Maintenance & Other Operating Expenses - amounts for the specific accounts under the MOOE as obligated
12. Capital Outlay - amounts for the specific accounts under CO as obligated

B. Each part shall be totalled monthly to facilitate the preparations of the Statement of Appropriations, Obligations and Balances (SAOB).

C. This record shall be the basis for the preparation of the SAOB which is submitted to the Punong Barangay (PB) and the SB as basis for the evaluation of the barangay's status of finances.

D. The RAO shall be certified correct by the CCA and duly noted by the PB and SB.


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