Chapter 3
DESCRIPTION OF ACCOUNTS

02 Maintenance and Other Operating Expenses

10 Confidential, Intelligence and Extraordinary Expenses



Account Title
Account Number
Normal Balance

Description



Confidential Expenses
50210010
Debit

This account is used to recognize the amount paid forexpenses related to surveillance activities in civilian government agencies that are intended to support the mandate or operations of the agency. This account shall be closed to the Revenue and Expense Summary account.



Account Title
Account Number
Normal Balance

Description







Intelligence Expenses
50210020
Debit

This account is used to recognize the amount paid forexpenses related to intelligence information gathering activities of uniformed and military personnel, and intelligence practitioners that have direct impact to national security. The release of Intelligence Fund is subject to the approval of the President of the Philippines. This account shall be closed to the Revenue and Expense Summary account.



Account Title
Account Number
Normal Balance

Description






Extraordinary and Miscellaneous Expenses
50210030
Debit

This account is used to recognize the amount paid for expenses incidental to the performance of official functions, such as: meetings and conferences, public relations, educational, cultural and athletic activities, membership fees in government organizations, etc. This account shall be closed to the Revenue and Expense Summary account.



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