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Exercises:: Record The Following Allotments, Obligations and Disbursements To Its Respective Registries

The document outlines the allotments, obligations, disbursements, and balances of the Registries of Personal Services (PS), Maintenance and Other Operating Expenses (MOOE), and Capital Outlay (CO) of the Department of Science and Technology (DOST) for 2017. It provides details of obligations incurred for salaries, travel expenses, repairs, and air conditioning units. An analysis is requested to determine unpaid obligations, total obligations and allotments, total obligations paid, actual travel expenses, and unutilized allotments as of March 31, 2017.

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Jireh Rivera
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1K views

Exercises:: Record The Following Allotments, Obligations and Disbursements To Its Respective Registries

The document outlines the allotments, obligations, disbursements, and balances of the Registries of Personal Services (PS), Maintenance and Other Operating Expenses (MOOE), and Capital Outlay (CO) of the Department of Science and Technology (DOST) for 2017. It provides details of obligations incurred for salaries, travel expenses, repairs, and air conditioning units. An analysis is requested to determine unpaid obligations, total obligations and allotments, total obligations paid, actual travel expenses, and unutilized allotments as of March 31, 2017.

Uploaded by

Jireh Rivera
Copyright
© © All Rights Reserved
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Exercises:

Record the following allotments, obligations and disbursements to its respective


Registries.

RAOD-PS
Date Ref Particulars Allotment Obligations Disbursement Balances
s
2017
Jan 16 Personal Services P 80,000 P 80,000
Jan 29 Salaries and P 55,000 P 52,500
Wages
Mar 12 Refund or P 2,500
overpayment of
salaries and wages

RAOD-MO
Date Ref Particulars Allotment Obligations Disbursements Balance
2017
Jan 16 Maintenance and P 150,000 P 150,000
other operating
expenses
Feb 25 CA for travelling P 30,000 P 20,000
exp-local
Mar 15 Reimbursed P 10,000
additional claim
of travelling
expenses
Oct 3 Repairs for office P 75,000
equipment

RAOD-CO
Date Ref Particulars Allotment Obligations Disbursements Balance
2017
Jan 16 Capital Outlay P 150,000 P 150,000
Mar 28 Air conditioning P 125,000 P 125,000
units-obligated

A. On January 16, 2017, DOST received their ARO that showed the following allotments as shown in the GAA for 2017:
Personal Services - P 80,000
Maintenance and Other Operating Expenses 150,000
Capital Outlay 150,000

B. DOST incurred the following obligations and its adjustments:


1/29/2017 - Salaries and wages-reg. (obligated and paid) 55,000
2/06/2017 - CA for travelling exp-local (obligated and paid) - 30,000
2/25/2017 - Repairs of office equipment-(obligated only) 75 ,000
3/10/2017 - Refunded the overpayment of salaries and Wages – regular 2,500
3/12/17 - DOST transfer allotment to DOST 7 representing the
Salary of the project officer assigned in region 7 20,000
3/15/2017- Reimbursed the additional claim of travelling expenses
incurred due to an extended stay.(obligated only) 10,000
3/28/17 - 5 air-conditioning units were delivered and inspected, 125,000
However, I unit was returned the following month
since it malfunctioned when it was installed.
(Cost - P25,000 each unit). The total amount of P125,000
was obligated and included in the report.
Additional Requirements:
1. Determine the following:
a. Unpaid obligations of MOOE
b. Total obligations for PS and MOOE and CO.
c. Total allotments received for PS and MOOE and CO.
= P 80,000 + P 150,000 + P 150,000
= P 380,000
d. Total obligations paid.
e. Actual total travelling expenses.
f. Unutilized allotments as of March 31, 2017 for PS and MOOE and CO..

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