Account Account No. Description
Welfare Goods 1-04-02-020 Used to record the cost of goods for
for Distribution distribution to people affected by
calamities/ disasters/ ground conflicts,
such as canned goods, blankets, mats,
kitchen utensils, flashlights, and other
similar items.
Office Supplies 1-04-04-010 Used to record the cost or value of
Inventory purchased/ acquired office supplies such
as bond paper, ink, and small tangible
items like staple wire remover, puncher,
stapler, and other similar items for use in
the government operations.
Accountable 1-04-04-020 Used to record the cost of accountable
Forms, Plates and forms acquired for government operation.
Stickers It includes accountable forms with and
without face value, such as official
receipts, passports, tickets, stickers,
permit/license plates, LTO plates, and the
like.
Office Equipment 1-07-05-020 Used to record the cost incurred in the
purchase or assembly or fair value, if
acquired through donation or transfers
without cost, of office equipment for use in
government operations. It includes
duplicating/ photocopying machines, air
conditioning units and the like.
Disaster Response 1-07-05-090 Used to record the cost incurred in the
and Rescue purchase or assembly or fair value, if
Equipment acquired though donation or transfers
without cost, of equipment used solely for
disaster response and rescue activities.
Salaries and 5-01-01-020 Used to record the pay proper for services
Wages – Casual/ rendered by employees contracted/ hired
Contractual to perform regular agency functions and
specific vital activities or services which
cannot be provided by the regular or
permanent staff of the agency.
Honoraria 5-01-02-100 Used to record the payment given to
professionals for services in recognition of
their expertise, broad and superior
knowledge in specific fields and special
projects. This include payments to
lecturers, resource persons, coordinators
and facilitators in seminars, training
programs and other similar activities in
training institutions including those who
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