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CHAPTER 6: DISBURSEMENTS

Acronyms:
1. LDDAP-ADA - List of Due and
Demandable Accounts Payable Advice to
Debit Account
2. NGA - National Government Agency
3. OU - Operating Unit
4. AGDB - Authorized Government
Depository Bank
5. ADA - Advice to Debit Account
6. MDS - Modified Disbursement Sytem
Definition of terms
1. Accounts Payable refers to valid and
legal obligations of NGAs/OUs.
2. Advice to Debit Account refers to an
authorization issued by the NGA/OU
appearing in the lower portion of the List of
Due and Demandable Accounts Payable
Advice to Debit Account (LDDAP-ADA)
3. Authorized Card Holder refers to a
responsible official to whom a Purchase
Card is issued for purposes of making
official purchases
4. Commercial Check refers to a check
issued by government agencies chargeable
against the agencys checking account with
AGDBs.
5. Disbursements constitute all cash paid
out during a given period in currency (cash)
or by check.
6. List of Due and Demandable Accounts
Payable-Advice to Debit Account is a list
reflecting the names of creditors/payees to
be paid by the NGA/OU and the
corresponding amounts of the unpaid
claims.
7. Petty Cash Fund refers to the amount
granted for payment of authorized petty or
miscellaneous expenses which cannot be
conveniently paid through checks
8. Tax Remittance Advice refers to a
serially-numbered document prescribed by
the DBM that should be used by the NGAs
in the remittance of withheld taxes on funds
coming from DBM.Tax Remittance Advice
refers to a serially-numbered document
prescribed by the DBM that should be used
by the NGAs in the remittance of withheld
taxes on funds coming from DBM,
9. Notice of Cash Allocation - the authority
of an agency to pay operating expenses,
purchases of supplies and materials,
acquisition of PPE, accounts payable, and
other authorized disbursements through the
issue of MDS checks, ADA or other modes
of disbursements.
10. Notice of Transfer of Allocation - the
authority of the regional and operating

units to pay their operating expenses,


purchases of supplies and materials,
acquisition of PPE, accounts payable, and
other authorized disbursements through the
issue of MDS checks, ADA or other modes
of disbursements.
11. Modified Disbursement System Checks
are checks issued by government
agencies chargeable against the account of
the Treasurer of the Philippines.
12. Commercial Checks are checks
issued by NGAs chargeable against the
Agency Checking Account with GSBs.
Journal Entries:
1.. Grant of cash advance for travel
Advances to Officers and Employees CashModified
xx
Disbursement System (MDS),
Regular
xx
2. Advance payment to Procurement
Service
Due from NGAs
xx
Cash-Modified Disbursement
System (MDS), Regular xx
3. Granting of Advances for Payroll
Advances for Payroll xx
Cash-Modified Disbursement System
(MDS), Regular xx
4. Liquidation of Payroll Fund
Due to Officers and Employees xx
Advances for Payroll xx
Modes of Disbursements:
1. checks (MDS or commercial checks)
2. Cash (out of cash advance granted to
authorized Disbursing Officer)
3. Advice to debit the account
4. Tax remittance advice
5. Working Fund/CDC
6. Direct payment method.