18 Questions
The RAOD shall be maintained by appropriation act and fund cluster only.
False
RAOD-PS is used to record allotments received, obligations incurred and disbursements classified under MOOE.
False
Registry of Allotments, Obligations and Disbursements is maintained by the Accounting Division/Unit of agencies.
False
The RAOD is used to record allotments received, obligations incurred and disbursements classified under different categories.
True
The RAOD-MOOE is used to record the allotments received, obligations incurred and disbursements classified under CO.
False
The balance in the RAOD is extracted daily to prevent incurrence of obligations in excess of allotment and overdraft in disbursements against obligations incurred.
False
The Notice of Obligation Request and Status (NORSA) is prepared by the Budget Division/Unit.
False
The Budget Utilization Request and Status (BURS) is used to adjust the original amount obligated in the RAOD.
False
The Registry of Budget, Utilization and Disbursements (RBUD) is used to record utilizations and disbursements classified under Personnel Services (PS).
False
The Accounting Division/Unit forwards the NORSA to the Budget Division/Unit to take up the adjustments of obligation in the RAOD.
True
The BURS is used to make the incurrence of budget utilization.
True
The Registry of Budget, Utilization and Disbursements-Maintenance and Other Operating Expenses (RBUD-MOOE) is used to record utilizations and disbursements classified under PS.
False
Special Allotment Release Order (SARO) covers budgetary items under For Immediate Release (FIR).
False
General Allotment Release Order (GARO) requires special clearance or approval from competent authority.
False
Registry of Appropriations and Allotments (RAPAL) is maintained by Local Government Units (LGUs).
False
Special Allotment Release Order (SARO) releases allotments for General Purpose Funds (GPF).
False
The balance in the Registry of Appropriations and Allotments (RAPAL) is updated monthly.
False
General Allotment Release Order (GARO) is a comprehensive authority issued to Local Government Units (LGUs).
False
Study Notes
Registries of Allotments, Obligations, and Disbursements (RAOD)
- Maintained by the Budget Division/Unit of agencies to record allotments, obligations, and disbursements
- Shows allotments received for the year, obligations incurred against the corresponding allotment, and actual disbursements made
- Balance is extracted every time an entry is made to prevent incurrence of obligations in excess of allotment and overdraft in disbursements against obligations incurred
- RAODs are maintained by appropriation act, fund cluster, MFO/PAP, and allotment class
Types of RAODs
- RAOD-Personnel Services (RAOD-PS) records allotments, obligations, and disbursements classified under Personnel Services
- RAOD-Maintenance and Other Operating Expenses (RAOD-MOOE) records allotments, obligations, and disbursements classified under MOOE
- RAOD-Financial Expenses (RAOD-FE) records allotments, obligations, and disbursements classified under FE
- RAOD-Capital Outlays (RAOD-CO) records allotments, obligations, and disbursements classified under CO
Obligation Request and Status
- Obligation Request and Status (ORS) is used to incur obligations
- Notice of Obligation Request and Status Adjustment (NORSA) is prepared by the Accounting Division/Unit after processing the claim
- NORSA is used to adjust the original amount obligated to the actual obligations incurred in the RAOD
Budget Utilization Request and Status
- Budget Utilization Request and Status (BURS) is used to incur budget utilization
Registries of Budget, Utilization, and Disbursements
- Registries of Budget, Utilization, and Disbursements (RBUD) record approved special budget and corresponding utilizations and disbursements
- RBUD-Personnel Services (RBUD-PS) records budget utilizations and disbursements classified under PS
- RBUD-Maintenance and Other Operating Expenses (RBUD-MOOE) records budget utilizations and disbursements classified under MOOE
Allotment Release Orders
- Special Allotment Release Order (SARO) covers budgetary items under For Later Release (FLR) in the entity submitted Budget Execution Documents (BEDs)
- General Allotment Release Order (GARO) is a comprehensive authority issued to national government agencies to incur obligations not exceeding an authorized amount during a specified period
Registry of Appropriations and Allotments
- Registry of Appropriations and Allotments (RAPAL) is maintained by NGAs to monitor appropriations and allotments charged thereto
- Shows original, supplemental, and final budget for the year and all allotments received charged against the corresponding appropriation
- Balance is extracted every time an entry is made to prevent incurrence of overdraft in appropriations
Learn about the Registries of Allotments, Obligations and Disbursements (RAOD) and how it is used to record and manage financial transactions. Understand the importance of maintaining a balance to prevent overdrafts and excess obligations.
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