STANDARD GOVERNMENT CHART OF ACCOUNTS (OLD)

STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS

Account CodeAccount TitleAccount

CodeAccount Title

8-70-000Cash -

8-70-100In Treasury101Cash in Treasury

8-70-102Other Local Government Treasury*101Cash in Treasury

8-70-200Central Bank of the Philippines103Cash Bangko Sentral ng Pilipinas

8-70-230Foreign Banks113

114

115Cash in Bank Foreign Currency, Current Account

Cash in Bank Foreign Currency, Savings Account

Cash in Bank Foreign Currency, Time Deposits

8-70-300Other Banks, Current Account110Cash in Bank Local Currency, Current Account

8-70-350Other Banks , Combo Account110Cash in Bank Local Currency, Current Account

8-70-352Other Banks, Working Fund110Cash in Bank Local Currency, Current Account

8-70-370Other Banks, MDS Account110Cash in Bank Local Currency, Current Account

8-70-380Other Banks, Savings Account111Cash in Bank Local Currency, Savings Account

8-70-390Other Banks, Time Deposit112Cash in Bank Local Currency, Time Deposits

8-70-400Collecting Officers106Collecting Officers

8-70-500 Disbursing Officers

105

107

128Petty Cash Fund

Disbursing Officers

Due from Officers and Employees

8-70-600Other Agencies130Due from NGAs

8-70-684Inter-Agency Transferred Funds130Due from NGAs

8-70-700Treasury/Agency Account Current Deposits

8-70-700 (184)Treasury/Agency Account Current Trust Receipts, Deposits Not Subject to Special Budget134Due from National Treasury

8-70-700 (284)Treasury/Agency Account Current Trust Receipts, Deposits Subject to Special Budget134Due from National Treasury

8-70-701Agency Account Current Unclassified Deposits

8-70-702Agency Account Current Non Cash Deposits

8-70-707Treasury/Agency Account Current Check Disbursements102Cash National Treasury, Modified Disbursement System

8-70-709Treasury/Agency Account Current Other Disbursements

8-70-710Treasury Agency Account Current Tax Remittance Advice

8-70-712Treasury/Agency Account Current NCAA disbursements

8-70-751Corporate Depository Account134Due from National Treasury

8-70-800Bonds142Bonds

8-70-910Funds Entrusted to NGOs/POs133Due from NGOs/POs

8-71-000Receivables

8-71-100National Government Agencies130Due from NGAs

8-71-170Sub-Allotment Not covered by Funding Check135

136

137Due from Central Offices

Due from Regional Offices/Staff Bureaus

Due from Operating Units

8-71-200 Receivables Local Government Units131Due from LGUs

8-71-300Receivables Government Owned and/or Controlled Corporations132Due from GOCCs

8-71-320Claims Against GIF, GSIS132Due from GOCCs

8-71-400Uncollected Income*130Due from NGAs

8-71-600Trade/Business121Accounts Receivable

8-71-700Notes122Notes Receivables

8-71-800Installments121Accounts Receivables

8-71-900Miscellaneous139Other Receivables

8-72-000Inventories

8-72-100Supplies and Materials147Merchandise Inventory

8-72-110Animals, Poultry and Farm Products153

154

157Agricultural Supplies Inventory

Livestock and Crops Inventory

Other Agricultural Products Inventory

8-72-150Raw Materials144Raw Materials Inventory

8-72-200Work in Process145Work In Process Inventory

8-72-300Finished Products146Finished Goods Inventory

8-72-360Items for Sale147Merchandise Inventory

8-72-400 In Transit

8-72-500Goods/Merchandise Confiscated158Confiscated Goods Inventory

8-72-600Semi-Expendable Supplies, Containers and Property222Office Equipment

8-72-650Semi-Expendable Information Technology Supplies, Software, Accessories, Peripherals and Property215IT Equipment and Software

8-72-700Supplies and Materials Charged to Appropriations149

155Office Supplies Inventory

Spare Parts Inventory

8-72-710Gasoline, Oil and Lubricants152Gasoline, Oil and Lubricants Inventory

8-72-720Accountable Forms with Face Value148Accountable Forms Inventory

8-72-730Unused Construction Materials Charged to Capital Outlay251Other Assets

8-72-750Information Technology Supplies and Materials215IT Equipment and Software

8-72-800Supplies and Materials Acquired Free of Charge149

155Office Supplies Inventory

Spare Parts Inventory

8-72-850Livestock and Crops154Livestock and Crops Inventory

8-72-900Miscellaneous160Other Inventory Items

8-73-000Other Assets

8-73-100Prepayments

161

162

168Prepaid Rent

Prepaid Insurance

Advances to Contractors

8-73-130Organization Costs160Other Current Assets

8-73-200Guaranty Deposits166Guaranty Deposits

8-73-300Short-Term Investments143Other Marketable Securities

8-73-400Marginal Deposits167Advances on Letters of Credits

8-73-500Deposit on Containers165Other Prepaid Expenses

8-73-600Backpay Certificates of Indebtedness170Other Current Assets

8-73-700Stocks and Securities of Service Enterprises143Other Marketable Securities

8-73-800Negotiable Land Certificates170Other Current Assets

8-73-900Miscellaneous160Other Inventory Items

Contingent Assets

8-74-100Claims for Unrelieved Losses of Current Assets128Due from Officers and Employees

8-74-200Claims for Unrelieved Losses of Fixed Assets128Due from Officers and Employees

8-74-300Court Exhibits139Other Receivables

8-74-400Claims from Accountable Officers for Cash Shortages128Due from Officers and Employees

8-74-700Claims for Disallowed Payments138Receivables Disallowances/Charges

8-74-800Claims for Dishonored Checks139Other Receivables

8-74-900Miscellaneous139Other Receivables

Investments and Fixed Assets

8-75-000Investments

8-75-100 Non-interest Bearing Loans and

Advances to National Government Agencies130

123Due from NGAs

Loans Receivable, Current

8-75-200 Non-Interest Bearing Loans and Advances to Local Government Units131

123Due from LGUs

Loans Receivable, Current

8-75-300Non-Interest Bearing Loans and Advances to Government Owned and/or Controlled Corp.132

123Due from GOCCs

Loans Receivable, Current

8-75-400Interest Bearing Loans to National Government Agencies

8-75-500Interest Bearing Loans to Local Government Units171Loans Receivable Long Term, LGUs

8-75-600Interest Bearing Loans to Government Owned and/or

Controlled Corporations172

176Loans Receivable Long Term, GOCCs

Investments in GOCCs

8-75-700Other Interest Bearing Loans179Other Long Term Investments

8-75-800On Stocks and Bonds174

175Investments in Stocks

Investments in Bonds

8-75-850

Livestock and Crops229

228Breeding Stocks

Work/Other Animals

8-75-860In Public Enterprises179Other Long Term Investments

8-75-900Miscellaneous179Other Long Term Investments

8-76-000Acquired Assets

8-76-100Land, Buildings and Structures201

204

208Land

Buildings

Other Structures

8-76-200Furniture and Equipment224

222

223Furniture and Fixtures

Office Equipment

Other Equipment

8-76-900Miscellaneous227Other Property, Plant and Equipment

8-77-000Fixed Assets Land and Land Improvements201

202 Land

Land and Land Improvement

8-77-100 General Public Services

8-77-200National Defense

8-77-300Education, Culture and Sports/ Manpower Development

8-77-400Health, Nutrition and Population Control

8-77-500Labor and Employment

8-77-600Housing and Community Development

8-77-700Social Security, Social Services and Welfare

8-77-800Economic Services

8-77-084Held in Trust

8-77-900In-Process

8-78-000Fixed Assets-Buildings and Structures204

205

206

208Buildings

School Buildings

Hospitals and Health Centers

Other Structures

8-78-100General Public Services

8-78-200National Defense

8-78-300Education, Culture and Sports/ Manpower Development

8-78-400Health, Nutrition and Population Control

8-78-500Labor and Employment

8-78-600Housing and Community Development

8-78-700Social Security, Social Services and Welfare

8-78-800Economic Services

8-78-084Held in Trust

8-78-900In-Process230

231

232

233

234

235

236

237

241Construction in Progress (CIP) Agency Assets

CIP Plaza, Parks and Monuments

CIP Roads, Highways and Bridges

CIP Ports, Lighthouses, Harbors, Seawalls, Riverwalls and Others

CIP Airports and Runways

CIP Railways

CIP Waterways and Aquaducts

CIP Irrigations, Canals and Laterals

CIP Other Public Infrastructures

8-79-000Fixed Assets-Furniture, Fixtures, Equipment, Work Animals and Books209

210

211

212

214

215

216

218

219

220

221

222

223

224

225

226

227

228

229 Industrial Machineries

Other Machineries

Firefighting Equipment and Accessories

Construction and Heavy Equipment

Technical and Scientific Equipment

IT Equipment and Software

Telegraph, Telephone, Cable, TV and Radio Equipment

Motor Vehicles

Watercrafts

Trains

Aircrafts/Aircrafts Ground Equipment

Office Equipment

Other Equipment

Furnitures and Fixtures

Ordnance

Books

Other Property, Plant and Equipment

Work/Other Animals

Breeding Stocks

8-79-100General Public Services

8-79-200National Defense

8-79-300Education, Culture and Sports/ Manpower Development

8-79-400Health, Nutrition and Population

Control

8-79-500Labor and Employment

8-79-600Housing and Community

Development

8-79-700Social Security, Social Services and

Welfare

8-79-800Economic Services

8-79-084Held in Trust

8-79-900In-Process

Deductions from Assets

8-80-000 Allowances for Valuation and Accumulated Depreciation/ Depletion

301

302

327Allowance for Doubtful Accounts

Accumulated Depreciations

Accumulated Depreciations-Other Property, Plant & Equipment

8-80-710 Allowance for Doubtful Accounts301Allowance for Doubtful Accounts

8-80-720 Allowance for Inventory Variance

8-80-770 Land and Land Improvements

8-80-771 General Public Services

8-80-772 National Defense

8-80-773 Education, Culture and Sports/Manpower Development

8-80-774 Health, Nutrition and Population Control

8-80-775 Labor and Nutrition

8-80-776 Housing and Community Development

8-80-777 Social Security, Social Services and Welfare

8-80-778 Economic Services

8-80-780Buildings and Structures

8-80-781 General Public Services

8-80-782 National Defense

8-80-783 Education, Culture and Sports/ Manpower Development

8-80-784 Health, Nutrition and Population Control

8-80-785 Labor and Nutrition

8-80-786 Housing and Community Development

8-80-787 Social Security, Social Services and Welfare

8-80-788 Economic Services

8-80-790Furniture, Fixtures, Equipment,

Work Animals and Books

8-80-791 General Public Services

8-80-792 National Defense

8-80-793 Education, Culture and Sports/ Manpower Development

8-80-794 Health, Nutrition and Population Control

8-80-795 Labor and Nutrition

8-80-796 Housing and Community Development

8-80-797 Social Security, Social Services and Welfare

8-80-798 Economic Services

LIABILITIES AND EQUITYLIABILITIES AND EQUITY

LIABILITIESLIABILITIES

Current Liabilities Current Liabilities

8-81-000Payables -

8-81-100 National Government Agencies430Due to NGAs

8-81-170 Sub-Allotment Not Covered by Funding Check435

436

437Due to Central Office

Due to Regional Offices/Staff Bureaus

Due to Operating Units

8-81-2008-81-2018-81-2028-81-203 Local Government Units* Provincial/City Government Municipal Government Barangay Government431

Due to LGUs

8-81-300 Government-Owned and/or Controlled Corporations432Due to GOCCs

8-81-400 Unliquidated Obligations401428Accounts PayableDue to Officers and Employees

8-81-440 Unliquidated Obligations - Due and Demandable401428Accounts PayableDue to Officers and Employees

8-81-4508-81-4558-81-4568-81-457 Unliquidated Obligations - Advances Advances to Officers and Employees Advances to Other Agencies Funds Entrusted to NGOs/POs501Government Equity

8-81-460 Unliquidated Obligations - Direct Payments401Accounts Payable

8-81-4708-81-4718-81-4728-81-474

8-81-475

8-81-4778-81-479 Unliquidated Obligations - Prepayments and Deposits Prepayments Guaranty Deposits Marginal Deposits

Deposit on Containers

Stocks and Securities of Service Enterprises Miscellaneous501Government Equity

8-81-500Letters of Creditnonenone

8-81-600Trade/Business401Accounts Payable

8-81-700Notes and Acceptances402Notes Payable

8-81-800Supplies and Materials Requisitioned for Stock401Accounts Payable

8-81-900Miscellaneous450Other Payables

0-82-000Obligations Incurrednonenone

0-82-040Obligations Incurred - Due and Demandablenonenone

0-82-0500-82-0550-82-0560-82-057Obligations Incurred - Advances Advances to Officers and Employees Advances to Other Agencies

Funds Entrusted to NGOs/POsnonenone

0-82-060Obligations Incurred - Direct Paymentsnonenone

0-82-0700-82-0710-82-0720-82-0740-82-0750-82-0770-82-079Obligations Incurred - Prepayments and Deposits Prepayments Guaranty Deposits Marginal Deposits Deposit on Containers Stocks and Securities of Service Enterprises Miscellaneousnonenone

0-82-400Obligations Incurred Interspecial Account Transfers*none

0-82-500Obligations Incurred Interfund Transfers*None

0-82-600Obligations Incurred Interlocal Government Transfers*None

8-82-700Obligations Incurred in Excess of Allotments401Accounts Payable

0-83-000Obligations Liquidated nonenone

0-83-040Obligations Liquidated - Due and Demandablenonenone

0-83-0500-83-0550-83-0560-83-057Obligations Liquidated - Advances Advances to Officers and Employees Advances to Other Agencies Funds Entrusted to NGOs/POsnonenone

0-83-060Obligations Liquidated - Direct Paymentsnonenone

0-83-0700-83-0710-83-0720-83-0740-83-0750-83-0770-83-079Obligations Liquidated - Prepayments Prepayments Guaranty Deposits

Marginal Deposits Deposit on Containers Stocks and Securities of Service Enterprises Miscellaneousnonenone

0-83-400Obligations Liquidated Interspecial Account Transfers*nonenone

0-83-500Obligations Liquidated Interfund Transfers*nonenone

0-83-600Obligations Liquidated Interlocal Government Transfers*nonenone

8-83-700Obligations Liquidated in Excess of Allotmentnonenone (Unliquidated balance to Accounts Payable)

8-84-000Trust Liabilities -

8-84-100 National Government Agencies430Due to NGAs

8-84-120 National Government Agencies - Taxes Withheld Covered by TRA410Withholding Taxes Payable

8-84-130 National Government Agencies - Taxes Withheld Not Covered by TRA410Withholding Taxes Payable

8-84-1108-84-1128-84-1138-84-1148-84-1158-84-1168-84-119 National Government Agencies' Revolving Fund Operations Schools' Manufacturing Operations

Schools' Agricultural Operations (Agriculture) Schools' Agricultural Operations (Fishery) Schools' Agricultural Operations (Hog/Cattle Raising) Schools' Agricultural Operations (Poultry)

Other Revolving Fund Operations789789789789789Appropriate CodeOther Income from School Business OperationsOther Income from School Business OperationsOther Income from School Business OperationsOther Income from School Business OperationsOther Income from School Business OperationsAppropriate Income Account

8-84-2008-84-2018-84-2028-84-2038-84-204 Local Government Units Provincial/City Government Municipal Government

Barangay Government Other Funds431Due to LGUs

8-84-3008-84-3018-84-3028-84-3038-84-3048-84-3058-84-3068-84-3078-84-3088-84-309 Government-Owned and/or Controlled Corporations Life and Retirement Insurance Premiums PAG-IBIG Optional Insurance Premiums Salary Loan Installments Policy Loan Installments Real Estate Loan Installments Health Premiums (Medicare)

State Insurance Premiums Others411412411411411411413411432GSIS PayablePAG-IBIG PayableGSIS PayableGSIS PayableGSIS PayableGSIS PayablePHILHEALTH PayableGSIS PayableDue to GOCCs

8-84-900 Miscellaneous408414450Guaranty Deposits PayablePerformance/Bidders/Bail Bonds PayableOther Payables

8-85-000Depository Liabilities

8-85-100 Creditor's Unclaimed Balances450Other Payables

8-85-900 Miscellaneous450Other Payables

8-86-000Deferred Credits

8-86-100 Deferred Credits to Income440Deferred Credits to Income

8-86-200 Undistributed Collections441Other Deferred Credits

8-86-320 Insurance Claims441Other Deferred Credits

8-86-500 Goods/Merchandise Confiscated501Government Equity

8-86-600 Semi-Expendable Supplies, Containers and Property501Government Equity

8-86-650 Semi-Expendable-Information Technology Supplies, Softwares, Accessories, Peripherals and Property501

Government Equity

8-86-700 Supplies and Materials Charged to Appropriations501Government Equity

8-86-710 Gasoline, Oil and Lubricants501Government Equity

8-86-720 Accountable Forms with Face Value501Government Equity

8-86-730 Unused Construction Materials Charged to Capital Outlay501Government Equity

8-86-750 Information Technology - Supplies and Materials501Government Equity

8-86-800 Supplies and Materials Acquired Free of Charge501Government Equity

8-86-850 Livestock and Crops501Government Equity

8-86-900 Miscellaneous441Other Deferred Credits

8-87-000Contingent Liabilities

8-87-900 Miscellaneous501Government Equity

8-89-000Public Debt

8-89-100 Loans and Advances Payable , Nat'l Govt. Agencies451Loans Payable - Long-Term, Domestic

8-89-200 Loans and Advances Payable , Local Govt. Agencies451Loans Payable - Long-Term, Domestic

8-89-300 Loans and Advances Payable , GOCCs451Loans Payable - Long-Term, Domestic

8-89-400 Loans Payable - Foreign452Loans Payable - Long-Term, Foreign

8-89-500 Loans Payable - Domestic451Loans Payable - Long-Term, Domestic

8-89-600 Contracts Payable453Mortgage Payable

8-89-700 Bonds Payable454455Bonds Payable - Long Term, DomesticBonds Payable - Long Term, Foreign

8-89-800 Collateral Bonds453Mortgage Payable

8-89-900 Miscellaneous460Other Long-Term Liabilities

RESIDUAL EQUITY

CUMULATIVE RESULTS OF OPERATION

0-90-0000-90-1000-90-2000-90-300Appropriations Alloted/Expenditures Continuing Appropriations - Personal Services Continuing Appropriations - MOOE

Continuing Appropriations - Capital Outlaynonenone

0-90-400Obligations Liquidated Interspecial Account Transfers*nonenone

0-90-500

-501

-502Appropriations Allotted/Expenditures Interfund Transfers*

To General Fund

To Special Education FundnoneNone

0-90-600

-601

-602

-603

-604Appropriations Allotted/Expenditures Interlocal Government Transfers*

To Provincial Government

To City Government

To Municipal Government

To Barangay GovernmentNone

8-90-000Unexpended Allotments (Continuing Appropriations)501Government Equity

8-90-0708-90-0718-90-0728-90-0748-90-0758-90-0778-90-079Unexpended Allotments (Continuing Appropriations) - Prepayments Guaranty Deposits Marginal Deposits Deposits on Containers

Stocks and Securities of Service Enterprises Miscellaneous501Government Equity

8-90-7008-90-7018-90-702Overdraft in Appropriations Current Year Prior Year

501Government Equity

0-91-100Income (Summary Account)

433

Due to National Treasury(For all Income to be remitted to National Treasury whether authorized/or not authorized to use)Appropriate Income Account(For all Income the Agency is authorized to use and to be remitted with Agency Depository Bank/s)

0-91-200Grants and Aids (Summary Account)433

Due to National Treasury(For all Income to be remitted to National Treasury whether authorized/or not authorized to use)Appropriate Income Account(For all Income the Agency is authorized to use and to be remitted with Agency Depository Bank/s)

0-91-300Extraordinary Receipts (Summary Account)171 (Credit)172 (Credit)173 (Credit)Loans Receivable - Long-Term, LGUs Loans Receivable - Long-Term, GOCCsLoans Receivable - Long-Term, Others

0-91-400Borrowings (Summary Account)451452Loans Payable - Long-Term, DomesticLoans Payable - Long-Term, Foreign

0-91-500Interfund Transfers (Summary Account)*605Subsidy from Other Funds

0-91-600Interlocal Government Transfers (Summary Account)*604Subsidy from Other LGUs

0-91-700Interspecial Account Transfers (Summary Account)*606Subsidy from Special Accounts

8-92-000Cumulative Results of Operations Unappropriated -

8-92-110 Balance/Retained Earnings501Government Equity

0-92-210 Tax Revenuenonenone

0-92-220 Operating and Miscellaneous Revenuenonenone

0-92-230 Capital Revenuenonenone

0-92-240 Grantsnonenone

0-92-250 Extraordinary Receiptsnonenone

0-92-260 Borrowingsnonenone

0-92-310 Legislative Appropriations - Current Yearnonenone

0-92-330 Reversion of Unreleased Appropriationsnonenone

0-92-331 Reversion of Unexpended Allotments (Contg. Apprns.)*noneNone

0-92-332 Reversion of Legislative Appropriations Unalloted (Continuing Appropriations)*nonenone

0-92-333 Reversion of Appropriations of Receipts Automatically Appropriated Unalloted (Contg. Appropriations)*nonenone

0-92-340 Receipts Automatically AppropriatednoneNone

0-92-500Interfund Transfers*

-510From General Fundnonenone

-520From Special Education Fundnonenone

0-92-600Interlocal Government Transfers*604Subsidy from Other LGUs

-610From Provincial Government604Subsidy from Other LGUs

-620From City Government604Subsidy from Other LGUs

-630From Municipal Government604Subsidy from Other LGUs

-640From Barangay Government604Subsidy from Other LGUs

7-92-400 Adjustments for -

7-92-410 Excess Certification to Accounts Payable and Reverted Claims, RA 3526533Prior Year's Adjustments

7-92-416 Losses of Current Assets533Prior Year's Adjustments

7-92-417 Prior Years ' Charges533Prior Year's Adjustments

7-92-418 Prior Years ' Credits533Prior Year's Adjustments

7-92-419 Others (Additions)533Prior Year's Adjustments

7-92-420 Others (Reductions)533Prior Year's Adjustments

7-92-450 Replacement for Fixed Assets*533Prior Year's Adjustments

8-92-7608-92-7618-92-7628-92-763 Sinking Fund Reserves - National Government Local Government

Govt Owned and/or Controlled Corporations501Government Equity

8-92-765 Backpay501Government Equity

8-92-790 Other Reserves*noneNone

0-93-000Cumulative Results of Operations Appropriated -

0-93-310 Legislative Appropriations noneNone

0-93-320 ExpendituresnoneNone

0-93-330 Reversion of Unexpended Allotments nonenone

0-93-340 Receipts Automatically Appropriatednonenone

8-93-310 Legislative Appropriations Unalloted (Contg. Apprns.)501Government Equity

8-93-311 Legislative Appropriations Overdraft501Government Equity

8-93-312 Legislative Appropriations Alloted (Contg. Apprns.)501Government Equity

8-93-340 Receipts Automatically Appropriated Unalloted (Cont. Approp.)501Government Equity

8-99-000National Clearing Account501Government Equity

8-94-000Invested Capital501Government Equity

0-94-110Purchase or Constructionnonenone

0-94-120Transfers from Other Government Agenciesnonenone

0-94-130Transfers from Other Fundsnonenone

0-94-140Free Acquisitionnonenone

0-94-150Donations Receivednonenone

0-94-170Adjustments (Addition)nonenone

0-94-180Investmentsnonenone

0-94-190 Reductions in Long-Term Indebtednessnonenone

0-94-210Salenonenone

0-94-220Transfers to Other Government Agenciesnonenone

0-94-230Transfers to Other Fundsnonenone

0-94-240Losses, Destruction or Other Involuntary Dispositionsnonenone

0-94-250Donations Givennonenone

0-94-260Depreciationnonenone

0-94-270Adjustments (Reduction)nonenone

0-94-280Reduction in Investmentsnonenone

0-94-290Increase in Long-Term Indebtednessnonenone

8-94-384Invested Capital Held in Trust501Government Equity

8-96-000Contingent Capital501Government Equity

REVENUE/INCOME

1-51-000Income Taxes

-100Individuals701Income Tax Individuals

-200Corporations and Partnerships702Income Tax Partnerships

703Income Tax Corporations

-900Miscellaneousnonenone

1-52-000Property Taxes*

1-52-100 Real Property 711Real Property Tax

1-52-200 Property Transfers718

719Donors Tax

Estate Tax

1-52-300Special Assessments714Special Assessment Tax

1-52-400Special Education Tax713Special Education Tax

-700 Stock Transfers716Stock Transfer Tax

-900 Miscellaneousnonenone

1-53-000Taxes on Goods and Services

-100Excises on Imports721Excise Taxes on Articles

-200Excises on Domestic Articles721Excise Taxes on Articles

-300Business Taxes and Licences723Business Taxes and Licences

-400Franchise Tax724Franchise Tax

-500Motor Vehicle Taxes735Misc. Taxes on Goods and Services

-900Miscellaneous735Misc. Taxes on Goods and Services

1-54-000Taxes on International Trade and Transactions

-100Import Duties736Import Duties

-200Export and Premium Duties759Miscellaneous Other Taxes

-300Foreign Exchange759Miscellaneous Other Taxes

-900Miscellaneous759Miscellaneous Other Taxes

1-55-000Other Taxes

-100Documentary Stamp Taxes741Documentary Stamp Tax

-200Charges on Forest Products*754Tax on Forest Products (but for use of NG)

-300Wharfage Fees and Charges759Miscellaneous - Other Taxes

-400Immigration Tax755Immigration Tax

-500 Mining Tax759Miscellaneous - Other Taxes

-600Community Tax*742Community Tax

-700Miscellaneous Local Government Shares on Internal Revenue Collections*746Shares from Internal Revenue Collections

-800Miscellaneous Local Government Shares in the Proceeds from the Devt. & Utilization of the National Wealth*750Shares from National Wealth

-900Miscellaneous759Miscellaneous - Other Taxes

1-56-000Fines and Penalties on Tax Revenues

-100Income Taxes760Fines and Penalties - Tax Revenues

-200Property Taxes*760Fines and Penalties - Tax Revenues

-300Taxes on Goods and Services760Fines and Penalties - Tax Revenues

-400Taxes on International Trade and Transactions760Fines and Penalties - Tax Revenues

-500Other Taxes760Fines and Penalties - Tax Revenues

OPERATING AND MISCELLANEOUS REVENUE

1-57-000Operating and Service Income

-100Government Services611Income from Government Services

-200Government Business Operations612Income from Government Business Operation

-300Interests624Interest on Income

-400Commissions624Interest on Income

-500Insurance/Fiduciary Bond Premiums622Insurance Income

-600Rents621Rent Income

-700Trading/Production639Misc. Operating and Service Income

-900Miscellaneous639Misc. Operating and Service Income

1-58-000Income from Public Enterprises/Investments

-100Interest on Loans624Interest on Income

-200Dividends on Stocks623Dividend Income

-300Interest on Bonds624Interest on Income

-400Interest on Treasury Notes/Bills624Interest on Income

-500Interest on Promissory Notes624Interest on Income

-600Interest on Receivables, Acceptances and Discounted Notes639Misc. Operating and Service Income

-700Gain on Sale of Acquired Assets/Stocks/ Bonds626Gain on Sale of Assets

-800Royalties639Misc. Operating and Service Income

-850Government Share from Toll Fees and Casino Earnings639Misc. Operating and Service Income

-900Miscellaneous639Misc. Operating and Service Income

1-59-000Miscellaneous Income

-100Sale of Goods/Merchandise Confiscated627Sale of Confiscated Goods and Properties

-200Sale of Scrap Construction Materials639Misc. Operating and Service Income

-300Gain on Foreign Exchange628Foreign Exchange (FOREX) Gain

-400Contributions639Misc. Operating and Service Income

-500Inventory Adjustments639Misc. Operating and Service Income

-600Sweepstakes639Misc. Operating and Service Income

-700Sale of Waste Materials639Misc. Operating and Service Income

-900Miscellaneous639Misc. Operating and Service Income

1-60-000Fines and Penalties on Non-Tax Revenues

-100Operating and Service Income641Fines and Penalties Government Services and Business Operation

-200Income from Public Enterprises/Investments641Fines and Penalties Government Services and Business Operation

-300Miscellaneous Income641Fines and Penalties Government Services and Business Operation

CAPITAL REVENUE

2-61-000Sale of Assets

-100Public Domain626Gain on Sale of Assets

-200Fixed Assets626Gain on Sale of Assets

-300Gain on Sale of Fixed Assets626Gain on Sale of Assets

-400Scrap Fixed Assets626Gain on Sale of Assets

-500Intangible Assets626Gain on Sale of Assets

-800Investments/Stocks/Bonds626Gain on Sale of Assets

-850Gain on Sale of Investments/Stocks/Bonds626Gain on Sale of Assets

GRANTS

2-62-000Grants and Aids

-100From Foreign Countries651Income from Grants and Donations

-200From Other Levels of Government651Income from Grants and Donations

-300Domestic651Income from Grants and Donations

EXTRAORDINARY RECEIPTS

2-63-000Repayments of Advances/Loans and Other Extraordinary Receipts

-100Government Corporationsnone

-200Local Government Unitsnone

-300Government Shares from Central Bank Profits, RA 2702none

-400Receipts from Central Bank for Rural Banks Aid, RA 265none

-500Receipts from Central Bank for Private Development Banks Aidnone

-700Income from Base Rentalsnone

-900Miscellaneousnone

BORROWINGS

2-64-000Borrowings

-100Domestic-451Loans Payable Long Term, Domestic

-200Foreign-452Loans Payable Long Term, Foreign

EXPENSES

3-01-100Personal ServicesPersonal Services

3-01-110Salaries and Wages-Regular Plantilla Items801Salaries and Wages-Regular Pay

3-01-120 Salaries and Wages-Lump Sum Appropriations802

803 Salaries & Wages-Part Time Pay

Salaries & Wages-Casual/Contractual

3-01-130Terminal Leave822Terminal Leave Benefits

3-01-200Per Diem Compensation and Non-Commutable Allowances831

832Traveling Expenses-Local

Traveling Express-Foreign

3-01-310Life and Retirement Insurance Premium817Life and Retirement Insurance Contributions

3-01-320PAG-IBIG Contributions818PAG-IBIG Contributions

3-01-330Medicare Premiums819PHILHEALTH Contributions

3-01-340State Insurance Premiums820ECC Contributions

3-01-400Overtime Pay811

812Overtime and Night Pay

Holiday Pay

3-01-500Commutable Allowances/Fringe Benefits804

805

806

807Personnel Economic Relief Allowance (PERA)

Additional Compensation (ADCOM)

Representation Allowance (RA)

Transportation Allowance (TA)

3-01-600Training and Personnel Improvement (Agencies with Schooling Activities)833Training and Seminar Expenses

3-01-700Consultants and Specialists Fees and Allowances856Consultancy Services

3-01-800Bonuses and Incentives813

814

815

816 Christmas Bonus

Cash Gift

Productivity Incentive Benefits

Other Bonuses and Allowances

3-01-850Pensions (whether paid to employees or to dependents or to beneficiaries)821Pension and Retirement Benefits

3-01-900Other Benefits823

824

825

830Health Workers Benefits

Subsistence and Quarters Allowances

Longevity Pay

Other Personnel Benefits

3-02-200Maintenance and Other Operating ExpensesMaintenance and Other Operating Expenses

3-02-100Traveling Expenses Local831Traveling Expenses Local

3-02-200Traveling Expenses Foreign832Traveling Expenses Foreign

3-03-000Communication Services837

838Telephone/Telegraph and Internet

Postage and Deliveries

3-04-000

Repair and Maintenance of Government Facilities

862

862

863

864

865

866

867

868

869

870

871

872

874

875

876

877

882

883

884Public Infrastructure Repairs and Maintenance

Public Infrastructure Repairs and Maintenance

Reforestation Project Maintenance

Buildings Maintenance

School Buildings Maintenance

Markets and Slaughterhouses Maintenance

Hospitals and Health Centers Maintenance

Other Structure Maintenance

Industrial Machineries Maintenance

Other Machinery Maintenance

Firefighting Equipment and Accessories Maintenance

Construction and Heavy Equipment Maintenance

Technical and Scientific Equipment Maintenance

IT Equipment Maintenance

Telegraph, Telephone, Cable, TV and Radio Equipment Maintenance

Artesian Wells, Reservoirs, Pumping Stations and Conduits Maintenance

Office Equipment Maintenance

Other Equipment Maintenance

Furniture and Fixtures Maintenance

3-05-000Repair and Maintenance of Government Vehicles878

879

880

881Motor Vehicles Maintenance

Watercrafts Maintenance

Trains Maintenance

Aircrafts/Aircraft Ground Equipment Maintenance

3-06-000Transportation Services838

845Postage and Deliveries

Storage Expenses

3-07-000Supplies and Materials846

848

849

850

851Zoological/Animal Maintenance Expenses

Accountable Forms Expenses

Office Supplies Expenses

Medical, Dental and Laboratory Supplies Expenses

Food/Non-food Expenses

3-08-000Rents841Rent Expense

3-09-000Interests952Interest Expenses

3-10-000Grants, Subsidies and Contributions894

895

896Subsidy to National Government Agencies

Subsidy to Local Government Units

Subsidy to Government Corporations

3-11-000Awards and Indemnities887Awards and Indemnities

3-12-000Loan Repayments and Sinking Fund Contributions

3-13-100Losses of Current Assets948Loss of Assets

3-13-200Losses of Fixed Assets948Loss of Assets

3-13-300Bad Debts929Bad Debts Expense

3-13-400Provision for Market Decline of Inventory

3-13-500Depreciation of Fixed Assets902

903

904

905

906

907

908

909

910

911

912

914

915

916

917

918

919

920

921

922

923

924

925

926

927

Depreciation-Land Improvements

Depreciation-Leasehold Improvements

Depreciation-Buildings

Depreciation-School Buildings

Depreciation-Markets & Slaughterhouses

Depreciation-Hospitals and Health Centers

Depreciation-Other Structures

Depreciation-Industrial Machineries

Depreciation-Other Machineries

Depreciation-Firefighting Equipment and Accessories

Depreciation-Construction and Heavy Equipment

Depreciation-Technical and Scientific Equipment

Depreciation-IT Equipment

Depreciation-Telegraph, Telephone, Cable, TV and Radio Equipment

Depreciation-Artesian Wells, Reservoirs, Pumping Stations and Conduits

Depreciation-Motor Vehicles

Depreciation-Watercrafts

Depreciation-Trains

Depreciation-Aircrafts/Aircraft Ground Equipment

Depreciation-Office Equipment

Depreciation-Other Equipment

Depreciation-Furnitures and Fixtures

Depreciation-Ordnance]

Depreciation-Books

Depreciation-Other Property, Plant and Equipment

3-13-600Depletion of Fixed Assets928Depreciation-Obsolescence-IT Software

3-13-700Amortization-Organization Costs

3-14-000Water/Illumination, & Power Services834

835

836Water

Electricity

Cooking Gas

3-15-000Social Security Benefits, Rewards and Other Claims

3-16-000Auditing Services855Auditing Services

3-17-000Training and Seminar Expenses833Training and Seminar Expenses

3-18-000Extraordinary and Miscellaneous Expenses890

891Representation Expenses

Extraordinary and Miscellaneous Expenses

3-19-000Confidential and Intelligence Expenses892Confidential and Intelligence Expenses

3-20-000Anti-Insurgency/Contingency/Emergency Expenses893Anti-Insurgency/Contingency Expenses

3-21-000Taxes, Duties and Fees859

860Taxes, Duties and Licenses

Tax Credit Subsidy

3-22-000Trading/Production

3-23-000Gasoline, Oil and Lubricants852Gasoline, Oil and Lubricants Expenses

3-24-000Fidelity Bond and Insurance Premium842

843Insurance Expense

Fidelity Bond Premiums

3-25-000Loss on Foreign Exchange956Foreign Exchange(FOREX ) Loss

3-26-000Commitment Fees and Other Charges951Bank Charges

3-27-000Library Books and Materials839Subscription Expenses

3-29-000Other Services840

844

845

847

856

857

858Advertising Expenses

Survey Expenses

Storage Expenses

Printing and Binding Expenses

Consultancy Expenses

General Services

Security and Janitorial Services

PAGE 1*For Use of the LGUs