- Commission on Audit

advertisement
Republic of the Philippines
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines
No. : ~01~-00Z
Date: APR 1 5 2014
CIRCULAR
TO
All Heads of Departments, Bureaus/Offices and Local Government Units;
Chiefs of Financial and Management Services, Chief Accountants,
Cashiers, Disbursing Officers, and Budget
Officers; Assistant
Commissioners, Directors and State Auditors of the Commission on Audit
(COA); and All Others Concerned
SUBJECT
I.
Accounting and Reporting Guidelines on the receipt and utilization of
National Disaster Risk Reduction and Management Fund (NDRRMF),
cash and in-kind aids/donations from local and foreign sources, and funds
allocated from the agency regular budget for Disaster Risk Reduction and
Management (DRRM) program
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.
1
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.
Sources of Funding for DRRM
1. Annual General Appropriations Act (GAA)
a. NDRRMF
The NDRRMF is appropriated in the annual GAA which shall be used for disaster
risk reduction or mitigation, prevention and preparedness activities such as, but
not limited to, training of personnel, procurement of equipment and capital
expenditures. It can also be utilized for relief, recovery, reconstruction and other
work services in connection with natural or human-induced calamities which may
occur during the budget year or those that occurred in the past two (2) years from
1
the budget year.
(
b. Quick Response Fund (QRF)
The QRF is the thirty percent (30%) of the NDRRMF allocated to the agencies
identified by the National Disaster Risk Reduction and Management Council
(NDRRMC) for relief and recovery programs in order that situation and living
conditions of people in communities or areas stricken by disasters, calamities,
epidemics, or complex emergencies, may be normalized as quickly as possible?
c. Allocation from agency regular budget
All departments, bureaus, offices and agencies of the government are hereby
authorized to use a portion of their appropriations to implement projects designed
to address DRRM activities in accordance with the guidelines to be issued by the
NDRRMC in coordination with the Department of Budget and Management
(DBM). 3
2. Cash Donations from Local and Foreign Sources
Cash donations are assistance or contribution from the local or foreign donor
entity/individual to the National Government for DRRM projects/program.
1
Section 22.a, RA No. 10121
Section 22.c, RA No. 10121 and Sec. 3, Rule 19, IRR 10121
3
Section 22.e, RA No. 10121
2
2
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.
B. Cash Donations from Local and Foreign Sources
1. The cash donations shall be (a) acknowledged through the issuance of Official
Receipt; (b) deposited with an authorized government depository bank (AGDB)
3
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.
4
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.
Acknowledgment Receipt for In-Kind Donations for DRRM (Annex D) shall be
issued by the Head of the Agency or his/her authorized representative for the
receipt of in-kind donations.
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.
5. Donated PPE transferred to other government agencies shall be approved by the
head of the transferring agency, covered by an Invoice Receipt (Annex F) and
dropped from the books of accounts. The recipient agency shall recognize in the
books of accounts the transferred PPE.
6.
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.
5
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.
Donated relief goods shall be sorted, inventoried/counted and recorded upon
receipt and before repacking. The distribution shall be made immediately,
especially the perishable goods/items.
9.
The inventories of donated items shall be considered in the determination of the
volume of relief goods to be purchased.
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 Donee-Agency shall prepare monthly reports on the receipt and
distribution/utilization/issuance of in-kind donations. Separate reports (Annexes N
and 0) shall be prepared for relief goods and PPE based on the Registry of Donated
Relief Goods for DRRM and Property Cards, respectively. The reports shall be
submitted to the OCD, copy furnished the COA Auditor, on or before the lOth day of
the ensuing month until all donations are fully consumed/utilized.
C. Posting of Reports on Websites
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.
Inventory and Monitoring of all Procured and Donated Supplies, Materials,
Equipment and Relief Goods
1. The head of the agency shall be primarily responsible for the safeguarding of all
procured and donated supplies, materials, equipment and relief goods against loss
and wastage through illegal or improper disposition, in accordance with Section 2,
Presidential Decree No. 1445.
2. The Property Officer shall prepare and maintain an inventory list of all procured
and donated items (Annexes P, P-1 and P-2) based on the updated Stock Cards
and Property Cards prescribed under Sections 41 and 42, Volume II ofMNGAS.
3. For PPE, issuances shall be covered by Acknowledgement Receipt for Equipment
(ARE), while for small items mentioned in para. IV.A.7, by Inventory Custodian
Slip (ICS).
J
4. Periodic reconciliation of accounting and property records shall be made and
discrepancy(ies), if any, shall be immediately verified and adjusted.
VII.
Accounting Entries and Disclosure/Notes to the Financial Statements
f
J
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
p
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.
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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
Charges to the cash donation necessary, lawful
and under my direct supervision
D
~Budget available and earmarked/utilized for the
purpose as indicated above.
Supporting documents valid, proper and legal
Printed Name
Signature
Printed Name
Position
Position
Signature
,.
Head, Budget Unit/ Authorized Representative
Head, Requesting Office/Authorized Representative
Date
Date
AnnexA
CASH DONATION UTILIZATION REQUEST (CDUR)
INSTRUCTIONS
A. This form shall be accomplished as follows:
1. Agency - name ofthe agency
2. Payee- name of payee/creditor
3. No.- number assigned to the CDUR
0000-00-000
Year
--~-~
Month---~
_
Series --------'
4. Office- name of the office of the payee/creditor
5. Address- address or location of the payee/creditor
6. Responsibility Center- code of the cost center where expenses shall be charged
7. Particulars- brief description of the charges
8. Account Code- expense/asset/liability account code where the utilization shall be charged
9. Amount- amount of fund utilization/adjustment
I 0. CertifiedBox A - certification by the head of the requesting unit or his/her authorized
representative on the necessity and legality of charges to the fund under his/her
supervision, and validity, propriety and legality of supporting documents.
The certifying officer shall affix his/her signature, indicate his/her printed name, position
and date of his/her signing in the spaces provided.
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:
1. Agency - name of the agency
2. Date- date of reference document
3. Reference- source document such as Report of Collections
and Deposit (RCD), JEV and credit memo, and Cash Donation
Utilization Request (CDUR)
4. Particulars- name of donor, purpose of donation, nature of
payment/utilization
5. Account Code- account code to where the utilization will be
charged as shown in the CDUR
6. Receipts - amount of cash donations received based on RCD,
JEV and CreditMemo
7. Utilization- amount of charges based on CDUR
8. Balance - balance of cash donations/aids after deducting
charges
B. This Registry shall be maintained for each donor per purpose.
C. Transactions shall be posted promptly from source documents.
D. Every sheet shall be footed and the totals shall be carried forward to
the next sheet. The succeeding sheets start with the total brought
forward.
E. This form shall be maintained by the Budget Unit of agencies per
donor and per purpose.
/
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:
1. Agency -name ofthe agency
2. Account- account description "Trust Liabilities-DRRMF"
3. Account Code - assigned code under the Revised Chart of
Accounts for National Government Agencies
4. Donor- name of donor
5. Purpose- purpose of donation
6. Date- date of source document
7. Reference - source document such as Official Receipt No.,
Credit Memo (JEV No.), Check No.
·
8. Particulars- nature of expenditures
9. Receipts • Foreign Currency - amount of cash donations/aids in
original currency. Specify currency such as US$, HK$,
£,¥and €.
• . Conversion Rate - peso rate at the date of receipt of
donation
• Peso Equivalent- peso equivalent of foreign currency
donations
• Local Currency- amount of donations in peso
• Total- sum of peso equivalent and local currency
10. Utilization- amount of charges/disbursements
11. Balance - balance of cash donations/aids after deducting
charges/disbursements
B. The subsidiary ledger shall be maintained for each donor per
purpose.
C. Transactions shall be posted promptly from source documents.
D. Every sheet shall be footed and the totals shall be carried forward to
the next sheet. The succeeding sheets start with the total brought
forward.
E. At the end of each month, balances of subsidiary ledgers shall be
reconciled with the General Ledger account-Trust LiabilitiesDRRM.
F. This form shall be maintained by the Accounting Unit of agencies
per donor and per purpose.
Annex D
ACKNOWLEDGEMENT RECEIPT FOR IN~KIND DONATIONS FOR DRRM
Agency Name
Date: _ _ _ _ _ __
Control No.:. _ _ _ _ __
Donor'sName: - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Authorized Representative:----------------------------------Address: _______________________________________________________________
Quantity
Unit
Article
Description
Total
Purpose of Donation:
Received the donated articles for the purpose stated above.
Printed Name and Signature of the Head of Agency/
Authorized Representative
Con forme:
Printed Name and Signature of the Donor/
Authorized Representative
Value
AnnexD
ACKNOWLEDGEMENT RECEIPT FOR IN-KIND DONATIONS
FORDRRM
INSTRUCTIONS
A. This form shall be accomplished as follows:
1. Agency - name of the agency
2. Date- date of receipt of donation
3. Control No.- each agency shall number the form as follows:
0000-00-000
~~:th
--,-1
Series _ _ _ _ __,
4. Donor's Name- name of donor
5. Authorized Representative
name
of authorized
representative of donor
6. Address- address of donor
7. Quantity - quantity of items received
8. Unit- unit of measure such as pieces, box of 24, kg, liter/ml
9. Article- type of item such as generator sets, rescue equipment,
rubber boats, bottled water, medicines, blankets and
folding beds.
10. Description - article specification such as brand, weight or
volume
11. 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.
12. Total- total value of the donated items
13. Purpose of Donation- purpose of donation as stated/specified
by the donor
14. Acknowledgment Portion - signature over printed name of the
Head of Agency/authorized representative
15. Conjorme- signature over printed name of the donor or
authorized representative
B. This form shall be prepared by the designated Property/Supply
Officer in three copies:
Original -to the donor
Duplicate -to the Accounting Unit
Triplicate- file copy
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:
Printed Name and Signature of the Head of Agency/
Authorized Representative
Issued by:
Printed Name and Signature
Received by:
Printed Name and Signature
Value
Annex E
ISSUANCE FORM
FOR IN-KIND DONATIONS- DRRM
INSTRUCTIONS
A. This form shall be accomplished as follows:
1. Agency - name of the issuing agency
Date- date of issuance of donation
Control No.- each agency shall number the form as follows:
0000-00-000
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
I CERTIFY THAT I have transferred to
Quantity
Unit Cost
Total cost
I CERTIFY THAT I have received from
the above-listed articles for
the above-listed articles for the purpose/s indicated above.
the purpose/s indicated above.
Transferor:
Signature over printed name
Transferee:
Signature over printed name
Designation
Designation
Date:
Date:
Annex F
INVOICE RECEIPT
INSTRUCTIONS
A. This form shall be accomplished as follows:
1. Agency -name of the agency
2. Date- date of preparation of Invoice Receipt
3. Ref No. -Control No. of the Acknowledgement Receipt for
In-Kind Donations for DRRM
4. Purpose - purpose of the donation as stated in the
Acknowledgement Receipt
5. Item- items transferred
6. Quantity- quantity of items transferred
7. Unit Cost- the unit cost shall be (a) the declared value by the
donor in the deed of donation or on the bill of
lading/airway bill/parcel notice and/or other related
document; or (b) the fair market value/appraised value in
the absence of the declared value.
8. Total Cost- total value of the items transferred
9. Transferor- the name of the Property Officer or designated
officer authorized to transfer
10. Date - date of transfer
11. Transferee - the name of authorized officer of the recipient
agency
12. Date- date of receipt
B. This form shall be prepared by the Property Officer of the
transferring agency in six copies to be distributed as follows:
Transferring Agency:
1. Auditor thru the Accounting Unit
2. Accounting Unit
3. Property Officer
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
REGISTRY OF DONATED RELIEF GOODS FOR DRRM
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
I
I
Total
Prepared by:
Certified correct:
Budget Staff
Head, Budget Unit
Accounting Staff
Head, Accounting Unit
Noted:
Agency Head/Authorized Representative
I
---------------
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.
Agency - name of the agency
Report Date- covering month
Date- date of source/reference document
Reference- source document such as GAA and SARO
Particulars- first entry shall be the beginning balance, if any,
with breakdown as to SARO No.
Balance, Beginning- the amount of unutilized allotments from
previous month
Receipt- amount of allotments received or amount allotted
from the agency's regular budget
Utilization- amount of allotments obligated
Balance, End- amount of unutilized allotment
Disbursements- amount paid
Unpaid Obligation- difference of amount obligated and paid
Prepared By- printed name and signature of the Budget and
Accounting staff who prepared the report
Certified Correct- printed name and signature of the Head of
Budget Unit and Accounting Unit
Noted- printed name and signature of the Head of Agency or
authorized representative
B. The information/data shall be based on the Registry of Allotment
and Obligations (RAO).
C. This report shall be prepared in four copies to be distributed as
follows:
1. NDRRMC thru OCD
2. COA Auditing Unit of the agency
3. Budget Unit
4_ Accounting Unit
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
Head, Budget Unit
Accounting Staff
Head, Accounting Unit
Noted:
Agency Head/Authorized Representative
·-~
~-
..
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
B. The infom1ation/data shall be based on the Registry of Cash
Donations and Utilization (RCDU).
C. This report shall be prepared in four copies to be distributed as
follows:
I. NDRRMC thru OCD
2. COA Auditing Unit ofthe agency
3. Budget Unit
4. Accounting Unit
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:
Designated Staff of the OCD
Certified Correct by:
Head of OCD/Authorized Representative
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
Correct by Head of OCD/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 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:
Designated Staff ofthe OCD
;'
Certified Correct by:
Head of OCD/Authorized Representative
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
Prep a red by:
Designated Staff of the OCD
Certified Correct by:
Head of OCD/Authorized Representative
Annex L
Annual Consolidated Report on the Receipt and Utilization of
DRRMF sourced from GAA
INSTRUCTIONS
A. The information/data on the following columns shall be the data
on the consolidated monthly reports of the agencies with
DRRMF (Annex J):
1. Agency - name of the agency that submitted the Monthly
reports
2. Ptlrticulars- purpose, duration and other data of DRRMF
3. Balance, Beginning- the amount of unutilized allotments
from previous year, if any
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 ofunutilized 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
Certified Correct by Head of OCD/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 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:
Designated Staff of the OCD
Certified Correct by:
Head of OCD/Authorized Representative
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:
Head, Donee-Agency/ Authorized Representative
~
AnnexN
REPORTONTHERECE~SAND
DISTRIBUTION/ISSUANCES OF DONATED RELIEF GOODS
INSTRUCTIONS
A. This form shall be accomplished as follows:
1. Agency -name ofthe agency
2. As of- cut-off date
3. Items- type of item such as sardines, bottled water, medicines,
blankets and folding beds
4. Beginning Balance• Quantity- quantity of items on hand
• Amount- total value of items on hand
5. Receipts • Quantity- quantity of items received
• Unit- unit of measurement such as piece, box of 12, set
and kilograms
• Unit Cost- unit cost of the items received, if available
• Total Cost- product of quantity received and unit cost,
if available
6. Issuance• Quantity~ quantity of items issued for distribution
• Amount-total value ofitems issued, if available
7. Balance• Quantity - difference in quantity between the total
. beginning balance plus receipts, and total issuances
• Amount - difference in total cost between the total
beginning balance plus receipts, and total issuances, if
available
8. Remarks - additional information such as expiry date and
storage condition.
B. The designated Property/Supply Officer shall prepare this report
monthly based on the Registry of Donated Relief Goods for DRRM
until all donated relief goods are fully distributed to the
beneficiaries.
C. This report, noted by the Head of the Donee-Agency/authorized
representative, shall be prepared in four copies and distributed as
follows:
1. Office of the Civil Defense (OCD)
2. Auditor of the OCD
3. Auditor ofthe Agency
4. Property Officer
Annex 0
Report on the Receipt and Utilization/Issuance of Donated PPE
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:
Head, Donee-Agency/Authorized Representative
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:
1. Agency -name ofthe agency
2. As of- cut-off date
3. Items- type of item such as generator set, medical equipment,
rubber boats and rescue equipment
4. Beginning Balance• Quantity- quantity of items on hand
• Amount- total value of items on hand
5. Receipt• Quantity- quantity of items received
• Unit Cost- 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.
• Total Cost- product of quantity received and unit cost
6. Issuance• Quantity- quantity of items issued
• Unit Cost- the declared value in the deed of donation or
the bill of lading/airway bilVparcel notice and other
related documents. If not available, the fair market
value/appraised value shall be used.
• Amount- total value of items issued, if available
7. Balance• Quantity -total quantity of iterns on hand
• Amount- total cost of items on hand
8. Remarks - additional information such as condition, location
and user.
B. The report shall be prepared by the designated Property/Supply
Officer in coordination with the Accounting Unit and noted by the
Head of the Donee-Agency/authorized representative.
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:
Certified Correct by:
Prepared by:
Property Officer
Designated Staff, Property Unit
Noted by:
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:
Certified Correct by:
Designated Staff, Property Unit
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:
1. Agency Name - name ofthe 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 ... Procured Items- data on the following columns shall be taken
from Stock Cards and Property Cards, Supplies Ledger
Cards and PPE Ledger Cards as ofthe cut-off date
a. GAA -procured out of GAA funds
1. Volume• Quantity
• Unit
11. Value• Unit Cost
• Total Cost
b. Cash Donations1. Volume• Quantity
• Unit
11.
Value
• Unit Cost
• Total Cost
5. Total Balance- sum items (a) and (b) above
6. Remarks- condition of inventory items or PPE (e.g., spoiled;
expired, unserviceable)
B. This form shall be prepared by designated staff of the Property Unit
in coordination with the Accounting Unit, certified correct by the
Property/Supply Officer and noted by the Agency Head/Authorized
Representative.
C. Copies of the report shall be distributed as follows:
Original- COA Auditor
Duplicate - Accounting Unit
Triplicate- Property/Supply Officer
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:
Certified Correct by:
Prepared by:
Property Officer
Designated Staff, Property Unit
Noted by:
Agency Head/Authorized Representative
Annex P-2
INVENTORY LIST OF DONATED ITEMS FOR DRRM
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
3. Items - articles such as generator sets, rescue equipment,
rubber boats, bottled water, medicines, blankets and
folding beds.
4. In-Kind Donations - data for the following shall be taken
from:
a. PPE - the Property Cards and PPE Ledger Cards as
of the cut-off date
• Volume!.
Quantity
ii.
Unit
• Valuei.
Unit Cost
ii.
Total Cost
b. Relief Goods- the Registry of Donated Relief Goods
forDRRM
• Volume!.
Quantity
11.
Unit
• Value!.
Unit Cost
ii.
Total Cost
5. Remarks- condition of inventory items or PPE (e.g., spoiled;
expired, unserviceable)
B. Tills form shall be prepared by designated staff of the Property Unit
in coordination with the Accounting Unit, certified correct by the
Property/Supply Officer and noted by the Agency Head/Authorized
Representative.
C: · Copies of the report shall be distributed as follows:
Original- COA Auditor
Duplicate - Accounting Unit
Triplicate- Property/Supply Officer
Annex Q
Illustrative Accounting Entries
AGENCY
Particulars
I
Account Title
I. Funds sourced from GAA
1. Recording of DRRM fund sourced from:
a. allotment for QRF per GAA
b. allocation from agencies' regular budget
c. SARO from DBM
co
MOOE
500,000.00
50,000.00
300,000.00
250,000.00
800,000.00
100,000.00
400,000.00
2. Receipt of Notice of Cash Allocation (NCA) of P 500,000.00
Account
Code
I
Debit
RAOMO-DRRM
RAOCO-DRRM
p 800,000.00
400,000.00
Cash- Modified Disb. System (MDS), Regular
Subsidy from National Government
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
Post the Obligation in the RAOMO/RAOCO
RAOMO-DRRM
P150,000.00
RAOCO-DRRM
300,000.00
b. Receipt of Delivery
Welfare Goods for Distribution
1-04-02-020
100,000.00
Disaster Response and Rescue Equipment (DRRE)
Accounts Payable
1-06-05-090
2-01-01-010
300,000.00
Accounts Payable
2-01-01-010
400,000.00
c. Payment
Cash- Modified Disb. System (MDS), Regular
4. Issuance of welfare goods to the intended beneficiaries
5. Provision for depreciation on rescue equipment
Credit
Post the allotment in the Registry of Allotments and
Obligations-DRRM
3. Purchase of relief goods and rubber boat amounting to P1 00,000.00 and
P300,000.00 respectively
co
I
400,000.00
1-01-04-040
400,000.00
Welfare Goods Expenses
Welfare Goods for Distribution
5-02-03-060
1-04-02-020
100,000.00
Depreciation- Machinery and Equipment
Accumulated Depreciation-DRRE
5-05-01-050
2,250.00
1-06-05-091
Subsidy from National Government
4-03-01-01 0
100,000.00
2,250.00
6. Year-end adjusting and closing entries:
a. Reversion of unused NCA
Cash- Modified Disb. System (MDS), Regular
Page 1
1-01-04-040
100,000.00
100,000.00
AGENCY
Particulars
b. Income
Account Title
Subsidy from National Government
d. Income and expense summary
Account
Code
I
Debit
4-03-01-010
3-03-01-010
400,000.00
3-03-01-01 0
5-02-03-060
102,250.00
Welfare Goods Expenses
Depreciation- Machinery and Equipment
5-05-01-050
Income and Expense Summary
c. Expenses
I
Income and Expense Summary
Income and Expense Summary
Government Equity
3-03-01-01 0
I
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
I
Account
Code
I
Debit
I
Credit
II. Cash Donations
1. Receipt of donation
Cash-Collecting Officer
Trust Liabilities-Disaster Risk Reduction and
Management Fund (DRRMF)
2-04-01-020
Cash in Bank-Local Currency-CA
Trust Liabilities-Disaster Risk Reduction and
1-01-02-020
2-04-01-020
200,000.00
Cash in Bank-Local Currency-CA
Cash-Collecting Officer
1-01-02-020
1-01-01-010
500,000.00
Welfare Goods for Distribution
Disaster Response and Rescue Equipment (DRRE
Cash in Bank-Local Currency-CA
1-04-02-220
1-06-05-090
1-01-02-020
250,000.00
300,000.00
Trust Liabilities-Disaster Risk Reduction and
Management Fund (DRRMF)
Government Equity
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. Provision for depreciation on DRRE
Depreciation- Machinery and Equipment
Accumulated Depreciation-DRRE
(The generator was purchased in November)
5-05-01-050
2,250.00
6. Year-end closing:
3-03-01-01 0
a. Collecting Officer (CO) - P500,000
b. Thru the bank- P200,000
2. Deposit of cash collection by CO
1-01-01-010
500,000.00
500,000.00
200,000.00
500,000.00
3. Payment of the ff:
MOOE- P250,000.00
- 300,000.00
co
4. Distribution of welfare goods to beneficiaries
Welfare Goods Expenses
Welfare Goods for Distribution
Trust Liabilities-DRRMF
Welfare Goods Expenses
Income and Expense Summary
Depreciation- Machinery and Equipment
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
I
Account
Code
3-01-01-010
Income and Expense Summary
I
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
I
500,000.00
200,000.00
150,000.00
50,000.00
200,000.00
Particulars
Account Title
Account Title
Ill. DONATIONS IN KIND from local and foreign sources
1. Receipt of donated PPE in October:
a. 50 units rubber boats at P50,000 each for a total
cost of P2,500,000.00 with estimated life of 1o years
Disaster Response and Rescue Equipment
(DRRE)
Government Equity
2. Transfer of 2 units rubber boats to another gov't
agency in November
3. Provision for depreciation in November
4. Receipt of various relief goods worth P250,000
5. Provision for depreciation in December
6. Year-end closing entries
1-06-05-090
2,500,000.00
3-01-01-010
Governmert Equity
3-01-01-010
Disaster Response and Rescue Equipment
(DRRE)
1-06-05-090
Depreciation- Machinery and Equipment
5-05-01-050
Accumulated Depreciation-DRRE
1-06-05-091
2,500,000.00
Disaster Response and Rescue Equipment
(DRRE)
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
No accounting entry but shall be recorded in the
Registry of Donated Relief Goods for DRRM
(Annex F) and any balance at the end of the
year shall be disclosed in the Notes to Financial
Statements.
Depreciation- Machinery and Equipment
5-05-01-050
Accumulated Depreciation-DRRE
1-06-05-091
Income and Expense Summary
Depreciation- Machinery and Equipment
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
Income and Expense Summary
36,000.00
5-05-01-050
Depreciation- Machinery and Equipment
36,000.00
Depreciation- Machinery and Equipment
Government Equity
36,000.00
36,000.00
Income and Expense Summary
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
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