PPT-for-Entry-Training-on-Sustainable-Resource-Management-Final.pptx

RESOURCE MANAGEMENT

1. Orientation on Object of Expenditures Towards Responsibility Management

2. Prepare an Activity Plan with the proper o bject of expenditures Identification of specific items and/or budgetary requirements under each object of expenditures Identification of Procurable and Non-Procurable Items Learning Objectives:

3. Object of Expenditures Part 1 – Maintenance and Other Operating Expenses (MOOE) Part 2 – Capital Outlay (CO)

4. Budget Estimates Activity Plan

5. Activity Plan These are the activities conducted in the unit to achieve the unit’s targets which are duly supported by the unit’s budget.

6. Activity Plan Office KRA Object of Expenditure Allotment Class Expenditures/Item Description Brief Descriptions of Functions Title of Activity Strategic Goal/Organizational Outcome Estimated Budget Unit of Measure Quantity/Size Fund Source Unit Cost Total Cost Milestone of Activities

7. FUND SOURCE 1 FUND FUND BUDGET AUTHORITY FUND 01 GENERAL FUND GENERAL APPROPRIATION ACT (GAA) FUND 05 INTERNALLY GENERATED INCOME SPECIAL BUDGET (SB) as required in RA8292 FUND 06 BUSINESS TYPE FUND/INCOME GENERATING PROJECT SPECIAL BUDGET (SB) as required in RA8292 FUND 07 TRUST FUND/EXTERNALLY GENERATED PROJECTS MOA – LINE ITEM BUDGET "Art. VI, Sec. 29. No money shall be paid by the Treasury except in pursuance of an appropriation made by law."

8. NON-PROCURABLE 1 Mandatory Expenditures (Electricity, Water from Water District, Internet Subscription and Landline) Travel Allowances Insurance Expense including GSIS Vehicle Insurance Taxes, Duties and Licenses Registration fees including vehicle registration, registration fees for trainings, conventions, conferences, etc. Extraordinary Expenses Fidelity Bonds Scholarship Expenses Personnel Services including contract of service providers

9. Object of Expenditures 1 Classification under an allotment class, based on the type of goods or services consistent with the Unified Account Code Structures. Example: ALLOTMENT CLASS OBJECT OF EXPENDITURES MOOE TRAVELING EXPENSE, OFFICE SUPPLIES CAPITAL OUTLAY BUILDINGS, OTHER STRUCTURES, MACHINERY & EQUIPMENT OUTLAY National Budget Circular No. 559 dated June 26, 2015

10. MOOE Maintenance and Other Operating Expenses

11. 5020101000 : Traveling Expenses-Local 1 This account is used to recognize the costs incurred in the movement/transport of government officers and employees within the country . Transportation Allowance Daily Travel Expenses (DTE) Ferriage All other related expenses Volume III Government Accounting Manual

12. 5020102000 : Traveling Expenses - Foreign Volume III Government Accounting Manual 1 1 This account is used to recognize the costs incurred in the movement/transport of government officers and employees outside the country . Transportation Allowance Daily Travel Expenses (DTE) Ferriage Passport and Visa Processing All other related expenses

13. 5020201000 : Training Expenses 1 This account is used to recognize the costs incurred for the participation/attendance in and conduct of trainings, conventions and seminar/workshops. Attendance to Seminars/Trainings : Transportation Allowance Daily Travel Allowance (DTE) Registration Fee All other related expenses Conduct of Seminars/Trainings: Training Fees Honoraria of Lecturers Cost of handouts Supplies and materials Meals Snacks Rent of Venue Volume III Government Accounting Manual

14. 5020202000 : Scholarship Grants/Expense 1 This account is used to recognize the costs of scholarships granted by the government to individuals in the pursuit of further learning, study or research. Institutional Scholars : Transportation Allowance Daily Travel Allowance (DTE) Tuition and miscellaneous fees Book allowance Thesis/Dissertation Assistance: Thesis Fee Publication Fee Cost of book binding Volume III Government Accounting Manual

15. 5020301000 : Office Supplies Expense 1 This account is used to recognize the cost or value of office supplies for government operations. BINDER CLIP 25mm (12pcs/box) CALCULATOR , desktop calculator, 12 digits, Extra Large Display, Two Way Power CORRECTION TAPE , disposable, usable length of 6 meters(min), 5mm width DATA FILE BOX , with cover, (5"x9"x15-3/4 ") DATA FILE FOLDER , 2 holes, vertical, legal size DATER STAMP SELF INKING ENVELOPE, brown, A4 ENVELOPE, brown, legal EXPANDED FOLDER Long, 100pcs/box Volume III Government Accounting Manual

16. 5020302000 : Accountable Forms 1 This account is used to recognize the cost of accountable forms with or without money value. Official Receipts Checks Permits Volume III Government Accounting Manual

17. 5020301001 : ICT Office Supplies Expense 1 This account is used to recognize the cost of ICT Supplies. HP Ink Advantage # 680-Black HP Ink Advantage # 680-Tricolor HP Smart Tank 615 Refill –Black HP Smart Tank 615 Refill –Magenta HP Smart Tank 615 Refill –Yellow EPSON l210 ink/L565 Black - T6641 EPSON l210 ink/L565 Cyan - T6642 Toner HP 85A EXTERNAL HARD DRIVE , 1TB, 2.5" HDD Volume III Government Accounting Manual

18. 5020307000 : Drugs and Medicines Expenses 1 This account is used to recognize the cost of drugs and medicines. Biogesic Neozep Volume III Government Accounting Manual

19. 5020308000 : Medical, Dental and Laboratory Supplies Expenses 1 This account is used to recognize the cost of medical, dental and laboratory supplies. Alcohol Betadine Cotton Balls Gauze Volume III Government Accounting Manual

20. 5020309000 : Fuel, Oil and Lubricants Expenses 1 This account is used to recognize the cost of the following: Gasoline Diesel Motor Oil Engine Oil Volume III Government Accounting Manual

21. 5020310000 : Agriculture and Marine Supplies Expenses 1 This account is used to recognize the following cost: Fertilizers Pesticides Feeds Seeds Seedlings Garden Tools Other marine and agricultural supplies issued in government operations/projects. Volume III Government Accounting Manual This account includes supplies issued for aquaculture researches, environment protections/preservations and the like.

22. 5020311001: Textbooks and Instructional Materials Expenses 1 This account is used to recognize the cost of books and instructional materials distributed to public schools including flipcharts, video clips/slides and the likes. Books Journals Flipcharts Video Clips/Slides Volume III Government Accounting Manual

23. Semi-Expendable 1 This account is used to recognize the cost of Equipment and other tangible items used in operation which are below 50K. Volume III Government Accounting Manual

24. 5020321002 : Semi-Expendable Office Equipment 1 Volume III Government Accounting Manual 5020321003 : Semi-Expendable ICT Equipment 5020321004 : Semi-Expendable - Agricultural and Forestry Equipment Semi-Expendable 5020321007 : Semi-Expendable - Communication Equipment 5020321010 : Semi-Expendable - Medical Equipment 5020321012 : Semi-Expendable - Sports Equipment 5020321013 : Semi-Expendable - Technical and Scientific Equipment 5020321099 : Semi-Expendable - Other Machinery and Equipment 5020322001 : Semi-Expendable - Furniture and Fixtures 5020322002 : Semi-Expendable - Books

25. 5020399000 : Other Supplies and Materials Expenses 1 Volume III Government Accounting Manual This account is used to recognize the cost of inventories issued to end-users not otherwise classified under the specific inventory expense account. Toilet Tissue Air Freshener Toilet bowl cleaner Soft brooms Hard brooms

26. 5020401000: Water Expenses 1 This account is used to recognize the cost of water consumed in government operations/projects. Mineral Water Water provided by MTWD Volume III Government Accounting Manual

27. 5020402000: Electricity Expenses 1 This account is used to recognize the cost of electricity consumed in government operations/projects. Electricity provided by CAGELCO Volume III Government Accounting Manual

28. 5020501000: Postage and Courier Services 1 This account is used to recognize the cost of delivery/transmission of official messages, mails, documents, recognizes and the likes. Payment to Postal Office Volume III Government Accounting Manual

29. 50205020-01: Mobile 1 This account is used to recognize the cost of transmitting messages thru mobile lines whether postpaid or prepaid. Communication Allowance Prepaid Cards Subscription to Globe, Smart and others Volume III Government Accounting Manual

30. 50205020-02: Landline 1 Volume III Government Accounting Manual This account is used to recognize the cost of transmitting messages thru landlines whether postpaid or prepaid. Subscription to PLDT

31. 5020503000: Internet Subscription Expenses 1 This account is used to recognize the cost of using internet services in government operations. Subscription to PLDT Volume III Government Accounting Manual

32. 5020601000: Awards/Rewards Expenses 1 This account is used to recognize the amount given in recognition of any civic or professional achievement, excellent performance and rewards to informers for the receipt of reliable information leading to successful arrest/capture of fugitives, seizures/confiscation of smuggled goods, or collection of unpaid taxes/surcharges/fines/penalties. It also includes the amount awarded by courts /administrative bodies for persons affected by the destruction of property/death/injury. Best performance award Volume III Government Accounting Manual

33. 5020602000: Prizes 1 This account is used to recognize the amount paid to winners of competitive and promotional activities. Amount paid to winners of Mr and Ms CSU Amount paid to winners in Basketball, Volleyball and others sports activity Volume III Government Accounting Manual

34. 5020701000: Survey Expenses This account is used to recognize the cost incurred in the conduct of cadastral, structural, topographical, statistical and other type of surveys conducted by government agencies. Volume III Government Accounting Manual Amount paid to Geodetic Engineer

35. 5020701200 : Research, Exploration and Development Expenses This account is used to recognize the cost incurred in the conduct of studies to gain scientific or technical knowledge on future projects including development, refinement or evaluation of policies for use of management. Volume III Government Accounting Manual Congressional Insertion Research Projects For in-house research, we need to breakdown per object of expenditures.

36. 5021101000 : Legal Services This account is used to recognize the cost incurred for authorized legal services rendered by private lawyers. This includes special counsel allowance granted to government lawyers, deputized to represent the government in court as special counsel. Volume III Government Accounting Manual Transportation Allowance of Special Counsel DTE of Special Counsel Honoraria of Special Counsel

37. 5021102000 : Auditing Services This account is used to recognize the cost of operating expenses provided by auditees for auditing services rendered by the Commission on Audit. Volume III Government Accounting Manual Transportation Allowance of Auditors DTE of Auditors Supplies and Material Expenses of Auditors

38. 5021103000 : Consultancy Services This account is used to recognize the cost of services Rendered by consultants contracted to perform particular outputs or services primarily advisory in nature and requiring highly specialized or technical expertise which cannot be provided by the regular staff of the agency. Volume III Government Accounting Manual Transportation Allowance of Consultant DTE of Consultant Supplies and Material Expenses of Consultant

39. 5021199000: Other Professional Services 1 This account is used to recognize the cost of other professional services contracted by the agency not otherwise classified under any of the specific professional services account. Salary of Part-time Lecturer Salary of COS Provider Volume III Government Accounting Manual Honoraria of BAC Members Honoraria of BOR Honoraria of Project Team Leaders/Members

40. 5021202000: Janitorial Services 1 This account is used to recognize the cost of janitorial services contracted by the government. Salary of Janitor Volume III Government Accounting Manual

41. 5021203000: Security Services 1 This account is used to recognize the cost of security services contracted by the government. Salary of Security Guard Volume III Government Accounting Manual

42. Repairs and Maintenance This account is used to recognize the cost of repairs and maintenance of Property, Plant & Equipment (PPE), Semi-expendable and other asset. Volume III Government Accounting Manual

43. 50213040-02: R & M School Buildings 1 Volume III Government Accounting Manual 50213040-01: R & M Buildings Repairs and Maintenance 50213040-99: R & M Other Structures 50213050-02: R & M Office Equipment 50213050-03: R & M ICT Equipment 50213050-04: R & M Agricultural and Forestry Equipment 50213050-07: R & M Communication Equipment 50213050-11: R & M Medical Equipment 50213050-13: R & M Sports Equipment 50213050-14: R & M Technical and Scientific Equipment 50213060-01: R & M Motor Vehicles 50213070-00: R & M - Furniture and Fixtures

44. 5021408000: Subsidy to Operating Units This account is used to recognize the amount of funds/assets transferred by the Central Office/Regional Offices/Staff Bureaus to the Operating Units of an agency or department. Volume III Government Accounting Manual Subsidy to other campuses

45. 5021502000: Fidelity Bond Premiums 1 This account is used to recognize the amount of premiums paid by the agency for the fidelity bonds of accountable officers. Amount paid to Bureau of Treasury for the bond premium of accountable officers. Volume III Government Accounting Manual

46. 5021503000: Insurance Expenses 1 This account is used to recognize the amount of premiums paid by the agency for the insurable risks of government properties. Insurance of vehicles paid to GSIS Volume III Government Accounting Manual

47. 5021601000: Labor and Wages 1 This account is used to recognize the cost incurred for labor and wages. These include: Labor payroll paid for projects undertaken by administration. Labor payroll paid for agricultural activities involving hired labor Labor payroll paid for student wages Other job orders. Volume III Government Accounting Manual

48. 5029901000: Advertising Expense 1 This account is used to recognize the cost incurred for advertisement, such as expenses: to (a) promote and market products and services; and (b) publish invitation to bid and other authorized government advertisements: Payment to radio program for advertisement Payment for publication of invitation to bid Volume III Government Accounting Manual

49. 5029902000: Printing and Publication Expenses 1 This account is used to recognize the cost of printing and binding of manuscripts/documents, forms, manual brochures, pamphlets, and the like. Payment to National Printing Office for the printing of our Official Receipts Payment for the printing of our Delivery Receipts Volume III Government Accounting Manual

50. 5029903000: Representation Expenses 1 This account is used to recognize the expenses incurred for official meetings/conferences and other official functions. Meals and snacks during meetings Meals and snacks for guest and visitors Token Volume III Government Accounting Manual

51. 50299050-03: Rents - Motor Vehicles 1 This account is used to recognize the cost of transporting goods/merchandise sold in the course of business operations. This includes the cost of moving agency’s own people and properties from one station to another Rental of van/bus. Volume III Government Accounting Manual

52. 5029906000: Membership Dues and Contributions to Organizations 1 This account is used to recognize membership fees/dues/contributions to recognized/authorized professional organization. Membership Fee to PASUC Membership Fee to ASCU/SN Volume III Government Accounting Manual

53. 5029907000: Subscription Expenses 1 This account is used to recognize the cost of subscription to library and other related materials. Subscription to Journals/Magazines/Newspapers Volume III Government Accounting Manual

54. co Capital Outlay

55. 50604040-01: Buildings 1 This account is used to recognize the cost incurred in the acquisition of buildings for use in government operations. Office Building Research Center Convention Center Training Center Warehouse Storage Volume III Government Accounting Manual

56. 50604040-02: School Buildings 1 This account is used to recognize the cost incurred in the acquisition of school buildings for the implementation of education/learning programs. Building with Classrooms Library Volume III Government Accounting Manual

57. 50604040-99: Other Structures 1 This account is used to recognize the cost incurred in the acquisition of other structures for use in the operations. Gymnasium Comfort Room Fence Shed Volume III Government Accounting Manual

58. 50604050-02: Office Equipment 1 This account is used to recognize the cost incurred in the acquisition of office equipment amounting to Php50,000.00 and above. Duplicating/Photocopying Machine Air Conditioning Unit Paper Shredder Vault Volume III Government Accounting Manual

59. 50604050-03: ICT Equipment 1 This account is used to recognize the cost incurred in the acquisition of information and communications technology equipment amounting to Php50,000.00 and above. Desktop Computer Laptop Printer Scanner Volume III Government Accounting Manual

60. 50604050-04: Agricultural and Forestry Equipment 1 This account is used to recognize the cost incurred in the acquisition of agricultural and forestry equipment amounting to Php50,000.00 and above. Tractor Disk Harrow Cultivator Milling Machine Volume III Government Accounting Manual

61. 50604050-05: Marine and Fishery Equipment 1 This account is used to recognize the cost incurred in the acquisition of marine and fishery equipment amounting to Php50,000.00 and above. Fish Boat Volume III Government Accounting Manual

62. 50604050-07: Communication Equipment 1 This account is used to recognize the cost incurred in the acquisition of communications equipment amounting to Php50,000.00 and above. Automated Answering Machine Intercom Teleprompter Camera Television Sound System Volume III Government Accounting Manual

63. 50604050-11: Medical Equipment 1 This account is used to recognize the cost incurred in the acquisition of medical equipment for delivery of medical services amounting to Php50,000.00 and above. Dental Chair Ultrasound CT Scan X-ray Volume III Government Accounting Manual

64. 50604050-13: Sports Equipment 1 This account is used to recognize the cost incurred in the acquisition of sports equipment for promotion of sports amounting to Php50,000.00 and above. Treadmills Stationary Bikes Basketball Board with Stand Electronic Timer with Separate Shot Clock Volume III Government Accounting Manual

65. 50604050-14: Technical and Scientific Equipment 1 This account is used to recognize the cost incurred in the acquisition of technical and scientific equipment amounting to Php50,000.00 and above. Telescope Microscope Musical Equipment Laboratory Equipments Volume III Government Accounting Manual

66. 50604060-01: Motor Vehicles 1 This account is used to recognize the cost incurred in the acquisition of motor vehicles for official use amounting to Php50,000.00 and above. Car Bus Van Motorcycle Volume III Government Accounting Manual

67. 50604070-01: Furniture and Fixtures 1 This account is used to recognize the cost incurred in the acquisition of furniture and fixtures amounting to Php50,000.00 and above. Office Partition Executive Wooden Table Filing Cabinet Conference Table Bookshelf Volume III Government Accounting Manual

68. 50604070-02: Books 1 This account is used to recognize the cost incurred in the acquisition of books and other reference materials amounting to Php50,000.00 and above. Books Volume III Government Accounting Manual

69. 50604090-99: Other Property, Plant and Equipment 1 This account is used to recognize the cost incurred in the acquisition of other property, plant and equipment not falling under any of the specific PPE account. Transformer Drill with Hammer Ladder Generator Set Fire Extinguisher Volume III Government Accounting Manual

70. 50605010-01: Breeding Stocks 1 This account is used to recognize the cost incurred in the acquisition of breeding stocks when they relate to agricultural activity. Cattle Horse Swine Other animals that produced offspring Volume III Government Accounting Manual

71. 50605010-02: .Livestock 1 This account is used to recognize the cost incurred in the acquisition of livestock when they relate to agricultural activity. Carabao Cow Goat Sheep Chicken Volume III Government Accounting Manual

72. 5060601000: Patent 1 This account is used to recognize the cost of obtaining an exclusive right for an invention to enable its holder to manufacture , sell and control an item or process. Volume III Government Accounting Manual

73. 5060602000: Computer Software 1 This account is used to recognize the cost in the acquisition or development of computer software programs, when the software is not an integral part of the related hardware. Volume III Government Accounting Manual

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75. THANK YOU!