Account Account No. Description
render services beyond their regular
workload.
Repairs and 5-02-13-06 Used to record the cost of repairs and
Maintenance – maintenance on motor vehicles; train;
Transportation aircraft; watercraft; and other
Equipment transportation equipment.
Other 5-02-99-990 Used to record expenses not falling under
Maintenance and any of the specific maintenance and other
Operating operating expense accounts.
Expenses
Training 5-02-02-010 Used to record the costs incurred for the
Expenses participation/attendance in and conduct of
trainings, conventions, and
seminars/workshops. It includes training
fees, honoraria of lecturers, cost of
handouts, supplies, materials, snacks, and
all other expenses related to training.
Extraordinary and 5-02-10-030 Used to recognize the amount paid for
Miscellaneous expenses incidental to the performance of
Expenses 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.
Subsidy to Other 5-02-14-060 Used to record fund transfers to one fund
Funds from another fund maintained by the same
LGU, as expressly authorized by law
Subscription 5-02-99-070 Used to record the cost of subscription to
Expenses library and other reading materials.
6.3 Our examination of the Other Maintenance and Operating Expenses (5-02-99-990)
account revealed that these included expenses for meals and snacks served during
training sessions, celebrations and/or gatherings, honoraria, donations, office
equipment, welfare goods for distribution, salaries and wages, etc. These expenses
should have been classified as follows:
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