STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS

Account Account
Account Title Account Title
Code Code
8-70-000 Cash -
8-70-100 In Treasury 101 Cash in Treasury
8-70-102 Other Local Government Treasury* 101 Cash in Treasury
8-70-200 Central Bank of the Philippines 103 Cash – Bangko Sentral ng Pilipinas
8-70-230 Foreign Banks 113 Cash in Bank – Foreign Currency, Current Account
114 Cash in Bank – Foreign Currency, Savings Account
115 Cash in Bank – Foreign Currency, Time Deposits
8-70-300 Other Banks, Current Account 110 Cash in Bank – Local Currency, Current Account
8-70-350 Other Banks , Combo Account 110 Cash in Bank – Local Currency, Current Account
8-70-352 Other Banks, Working Fund 110 Cash in Bank – Local Currency, Current Account
8-70-370 Other Banks, MDS Account 110 Cash in Bank – Local Currency, Current Account
8-70-380 Other Banks, Savings Account 111 Cash in Bank – Local Currency, Savings Account
8-70-390 Other Banks, Time Deposit 112 Cash in Bank – Local Currency, Time Deposits
8-70-400 Collecting Officers 106 Collecting Officers
8-70-500 Disbursing Officers 105 Petty Cash Fund
107 Disbursing Officers
128 Due from Officers and Employees
8-70-600 Other Agencies 130 Due from NGAs
8-70-684 Inter-Agency Transferred Funds 130 Due from NGAs
8-70-700 Treasury/Agency Account Current – Deposits
8-70-700 Treasury/Agency Account Current – Trust Receipts, Deposits Not 134 Due from National Treasury
(184) Subject to Special Budget
8-70-700 Treasury/Agency Account Current – Trust Receipts, Deposits 134 Due from National Treasury
(284) Subject to Special Budget
8-70-701 Agency Account Current – Unclassified Deposits
8-70-702 Agency Account Current – Non Cash Deposits
8-70-707 Treasury/Agency Account Current – Check Disbursements 102 Cash – National Treasury, Modified Disbursement System
8-70-709 Treasury/Agency Account Current – Other Disbursements
8-70-710 Treasury Agency Account Current – Tax Remittance Advice
8-70-712 Treasury/Agency Account Current – NCAA disbursements

*For Use of the LGUs 1

 STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS
Account Account
Account Title Account Title
Code Code
8-70-751 Corporate Depository Account 134 Due from National Treasury
8-70-800 Bonds 142 Bonds
8-70-910 Funds Entrusted to NGOs/POs 133 Due from NGOs/POs
8-71-000 Receivables
8-71-100 National Government Agencies 130 Due from NGAs
8-71-170 Sub-Allotment Not covered by Funding Check 135 Due from Central Offices
136 Due from Regional Offices/Staff Bureaus
137 Due from Operating Units
8-71-200 Receivables – Local Government Units 131 Due from LGUs
8-71-300 Receivables – Government Owned and/or Controlled Corporations 132 Due from GOCCs
8-71-320 Claims Against GIF, GSIS 132 Due from GOCCs
8-71-400 Uncollected Income* 130 Due from NGAs
8-71-600 Trade/Business 121 Accounts Receivable
8-71-700 Notes 122 Notes Receivables
8-71-800 Installments 121 Accounts Receivables
8-71-900 Miscellaneous 139 Other Receivables

8-72-000 Inventories
8-72-100 Supplies and Materials 147 Merchandise Inventory
8-72-110 Animals, Poultry and Farm Products 153 Agricultural Supplies Inventory
154 Livestock and Crops Inventory
157 Other Agricultural Products Inventory
8-72-150 Raw Materials 144 Raw Materials Inventory
8-72-200 Work in Process 145 Work In Process Inventory
8-72-300 Finished Products 146 Finished Goods Inventory
8-72-360 Items for Sale 147 Merchandise Inventory
8-72-400 In Transit
8-72-500 Goods/Merchandise Confiscated 158 Confiscated Goods Inventory
8-72-600 Semi-Expendable Supplies, Containers and Property 222 Office Equipment

*For Use of the LGUs 2

 STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS
Account Account
Account Title Account Title
Code Code
8-72-650 Semi-Expendable Information Technology – Supplies, Software, 215 IT Equipment and Software
Accessories, Peripherals and Property
8-72-700 Supplies and Materials Charged to Appropriations 149 Office Supplies Inventory
155 Spare Parts Inventory
8-72-710 Gasoline, Oil and Lubricants 152 Gasoline, Oil and Lubricants Inventory
8-72-720 Accountable Forms with Face Value 148 Accountable Forms Inventory
8-72-730 Unused Construction Materials Charged to Capital Outlay 251 Other Assets
8-72-750 Information Technology – Supplies and Materials 215 IT Equipment and Software
8-72-800 Supplies and Materials Acquired Free of Charge 149 Office Supplies Inventory
155 Spare Parts Inventory
8-72-850 Livestock and Crops 154 Livestock and Crops Inventory
8-72-900 Miscellaneous 160 Other Inventory Items
8-73-000 Other Assets
8-73-100 Prepayments 161 Prepaid Rent
162 Prepaid Insurance
168 Advances to Contractors
8-73-130 Organization Costs 160 Other Current Assets
8-73-200 Guaranty Deposits 166 Guaranty Deposits
8-73-300 Short-Term Investments 143 Other Marketable Securities
8-73-400 Marginal Deposits 167 Advances on Letters of Credits
8-73-500 Deposit on Containers 165 Other Prepaid Expenses
8-73-600 Backpay Certificates of Indebtedness 170 Other Current Assets
8-73-700 Stocks and Securities of Service Enterprises 143 Other Marketable Securities
8-73-800 Negotiable Land Certificates 170 Other Current Assets
8-73-900 Miscellaneous 160 Other Inventory Items

Contingent Assets
8-74-100 Claims for Unrelieved Losses of Current Assets 128 Due from Officers and Employees
8-74-200 Claims for Unrelieved Losses of Fixed Assets 128 Due from Officers and Employees
8-74-300 Court Exhibits 139 Other Receivables

*For Use of the LGUs 3

 STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS
Account Account
Account Title Account Title
Code Code
8-74-400 Claims from Accountable Officers for Cash Shortages 128 Due from Officers and Employees
8-74-700 Claims for Disallowed Payments 138 Receivables – Disallowances/Charges
8-74-800 Claims for Dishonored Checks 139 Other Receivables
8-74-900 Miscellaneous 139 Other Receivables

Investments and Fixed Assets

8-75-000 Investments
8-75-100 Non-interest Bearing Loans and 130 Due from NGAs
Advances to National Government Agencies 123 Loans Receivable, Current
8-75-200 Non-Interest Bearing Loans and Advances to Local Government 131 Due from LGUs
Units 123 Loans Receivable, Current
8-75-300 Non-Interest Bearing Loans and Advances to Government –Owned 132 Due from GOCCs
and/or Controlled Corp. 123 Loans Receivable, Current
8-75-400 Interest Bearing Loans to National Government Agencies
8-75-500 Interest Bearing Loans to Local Government Units 171 Loans Receivable – Long Term, LGUs
8-75-600 Interest Bearing Loans to Government Owned and/or 172 Loans Receivable – Long Term, GOCCs
Controlled Corporations 176 Investments in GOCCs
8-75-700 Other Interest Bearing Loans 179 Other Long Term Investments
8-75-800 On Stocks and Bonds 174 Investments in Stocks
175 Investments in Bonds
8-75-850 Livestock and Crops 229 Breeding Stocks
228 Work/Other Animals
8-75-860 In Public Enterprises 179 Other Long Term Investments
8-75-900 Miscellaneous 179 Other Long Term Investments

8-76-000 Acquired Assets

8-76-100 Land, Buildings and Structures 201 Land
204 Buildings
208 Other Structures
8-76-200 Furniture and Equipment 224 Furniture and Fixtures
222 Office Equipment
223 Other Equipment

*For Use of the LGUs 4

 STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS
Account Account
Account Title Account Title
Code Code
8-76-900 Miscellaneous 227 Other Property, Plant and Equipment
8-77-000 Fixed Assets – Land and Land Improvements 201 Land
202 Land and Land Improvement
8-77-100 General Public Services
8-77-200 National Defense
8-77-300 Education, Culture and Sports/ Manpower Development
8-77-400 Health, Nutrition and Population Control
8-77-500 Labor and Employment
8-77-600 Housing and Community Development
8-77-700 Social Security, Social Services and Welfare
8-77-800 Economic Services
8-77-084 Held in Trust
8-77-900 In-Process

8-78-000 Fixed Assets-Buildings and Structures 204 Buildings

205 School Buildings
206 Hospitals and Health Centers
208 Other Structures
8-78-100 General Public Services
8-78-200 National Defense
8-78-300 Education, Culture and Sports/ Manpower Development
8-78-400 Health, Nutrition and Population Control
8-78-500 Labor and Employment
8-78-600 Housing and Community Development
8-78-700 Social Security, Social Services and Welfare
8-78-800 Economic Services
8-78-084 Held in Trust

8-78-900 In-Process 230 Construction in Progress (CIP) – Agency Assets

231 CIP – Plaza, Parks and Monuments

*For Use of the LGUs 5

 STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS
Account Account
Account Title Account Title
Code Code
232 CIP – Roads, Highways and Bridges
233 CIP – Ports, Lighthouses, Harbors, Seawalls, Riverwalls
and Others
234 CIP – Airports and Runways
235 CIP – Railways
236 CIP – Waterways and Aquaducts
237 CIP – Irrigations, Canals and Laterals
241 CIP – Other Public Infrastructures
8-79-000 Fixed Assets-Furniture, Fixtures, Equipment, Work Animals 209 Industrial Machineries
and Books 210 Other Machineries
211 Firefighting Equipment and Accessories
212 Construction and Heavy Equipment
214 Technical and Scientific Equipment
215 IT Equipment and Software
216 Telegraph, Telephone, Cable, TV and Radio Equipment
218 Motor Vehicles
219 Watercrafts
220 Trains
221 Aircrafts/Aircrafts Ground Equipment
222 Office Equipment
223 Other Equipment
224 Furnitures and Fixtures
225 Ordnance
226 Books
227 Other Property, Plant and Equipment
228 Work/Other Animals
229 Breeding Stocks
8-79-100 General Public Services
8-79-200 National Defense
8-79-300 Education, Culture and Sports/ Manpower Development
8-79-400 Health, Nutrition and Population
Control
8-79-500 Labor and Employment
8-79-600 Housing and Community
Development
8-79-700 Social Security, Social Services and
Welfare

*For Use of the LGUs 6

 STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS
Account Account
Account Title Account Title
Code Code
8-79-800 Economic Services
8-79-084 Held in Trust
8-79-900 In-Process

Deductions from Assets

8-80-000 Allowances for Valuation and Accumulated Depreciation/ 301 Allowance for Doubtful Accounts
Depletion 302 Accumulated Depreciations
327 Accumulated Depreciations-Other Property, Plant &
Equipment
8-80-710 Allowance for Doubtful Accounts 301 Allowance for Doubtful Accounts
8-80-720 Allowance for Inventory Variance
8-80-770 Land and Land Improvements
8-80-771 General Public Services
8-80-772 National Defense
8-80-773 Education, Culture and Sports/Manpower Development
8-80-774 Health, Nutrition and Population Control
8-80-775 Labor and Nutrition
8-80-776 Housing and Community Development
8-80-777 Social Security, Social Services and Welfare
8-80-778 Economic Services

8-80-780 Buildings and Structures

8-80-781 General Public Services
8-80-782 National Defense
8-80-783 Education, Culture and Sports/ Manpower Development
8-80-784 Health, Nutrition and Population Control
8-80-785 Labor and Nutrition
8-80-786 Housing and Community Development
8-80-787 Social Security, Social Services and Welfare

*For Use of the LGUs 7

 STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS
Account Account
Account Title Account Title
Code Code
8-80-788 Economic Services
8-80-790 Furniture, Fixtures, Equipment,
Work Animals and Books
8-80-791 General Public Services
8-80-792 National Defense
8-80-793 Education, Culture and Sports/ Manpower Development
8-80-794 Health, Nutrition and Population Control
8-80-795 Labor and Nutrition
8-80-796 Housing and Community Development
8-80-797 Social Security, Social Services and Welfare
8-80-798 Economic Services

LIABILITIES AND EQUITY LIABILITIES AND EQUITY

LIABILITIES LIABILITIES
Current Liabilities Current Liabilities
8-81-000 Payables -
8-81-100 National Government Agencies 430 Due to NGAs
8-81-170 Sub-Allotment Not Covered by Funding Check 435 Due to Central Office
436 Due to Regional Offices/Staff Bureaus
437 Due to Operating Units
8-81-200 Local Government Units* 431 Due to LGUs
8-81-201 Provincial/City Government
8-81-202 Municipal Government
8-81-203 Barangay Government

8-81-300 Government-Owned and/or Controlled Corporations 432 Due to GOCCs

8-81-400 Unliquidated Obligations 401 Accounts Payable
428 Due to Officers and Employees

8-81-440 Unliquidated Obligations - Due and Demandable 401 Accounts Payable

428 Due to Officers and Employees

*For Use of the LGUs 8

 STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS
Account Account
Account Title Account Title
Code Code
8-81-450 Unliquidated Obligations - Advances 501 Government Equity
8-81-455 Advances to Officers and Employees
8-81-456 Advances to Other Agencies
8-81-457 Funds Entrusted to NGOs/POs

8-81-460 Unliquidated Obligations - Direct Payments 401 Accounts Payable

8-81-470 Unliquidated Obligations - Prepayments and Deposits 501 Government Equity
8-81-471 Prepayments
8-81-472 Guaranty Deposits
8-81-474 Marginal Deposits
8-81-475 Deposit on Containers
8-81-477 Stocks and Securities of Service Enterprises
8-81-479 Miscellaneous

8-81-500 Letters of Credit none none

8-81-600 Trade/Business 401 Accounts Payable
8-81-700 Notes and Acceptances 402 Notes Payable
8-81-800 Supplies and Materials Requisitioned for Stock 401 Accounts Payable
8-81-900 Miscellaneous 450 Other Payables
0-82-000 Obligations Incurred none none
0-82-040 Obligations Incurred - Due and Demandable none none
0-82-050 Obligations Incurred - Advances none none
0-82-055 Advances to Officers and Employees
0-82-056 Advances to Other Agencies
0-82-057 Funds Entrusted to NGOs/POs

0-82-060 Obligations Incurred - Direct Payments none none

0-82-070 Obligations Incurred - Prepayments and Deposits none none
0-82-071 Prepayments
0-82-072 Guaranty Deposits
0-82-074 Marginal Deposits
0-82-075 Deposit on Containers
0-82-077 Stocks and Securities of Service Enterprises
0-82-079 Miscellaneous

0-82-400 Obligations Incurred – Interspecial Account Transfers* none

0-82-500 Obligations Incurred – Interfund Transfers* None
0-82-600 Obligations Incurred – Interlocal Government Transfers* None
8-82-700 Obligations Incurred in Excess of Allotments 401 Accounts Payable
0-83-000 Obligations Liquidated none none

*For Use of the LGUs 9

 STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS
Account Account
Account Title Account Title
Code Code
0-83-040 Obligations Liquidated - Due and Demandable none none
0-83-050 Obligations Liquidated - Advances none none
0-83-055 Advances to Officers and Employees
0-83-056 Advances to Other Agencies
0-83-057 Funds Entrusted to NGOs/POs

0-83-060 Obligations Liquidated - Direct Payments none none

0-83-070 Obligations Liquidated - Prepayments none none
0-83-071 Prepayments
0-83-072 Guaranty Deposits
0-83-074 Marginal Deposits
0-83-075 Deposit on Containers
0-83-077 Stocks and Securities of Service Enterprises
0-83-079 Miscellaneous

0-83-400 Obligations Liquidated – Interspecial Account Transfers* none none

0-83-500 Obligations Liquidated – Interfund Transfers* none none
0-83-600 Obligations Liquidated – Interlocal Government Transfers* none none
8-83-700 Obligations Liquidated in Excess of Allotment none none (Unliquidated balance to Accounts Payable)
8-84-000 Trust Liabilities -
8-84-100 National Government Agencies 430 Due to NGAs
National Government Agencies - Taxes Withheld Covered by
8-84-120 TRA 410 Withholding Taxes Payable
National Government Agencies - Taxes Withheld Not Covered
8-84-130 by TRA 410 Withholding Taxes Payable
8-84-110 National Government Agencies' Revolving Fund Operations
8-84-112 Schools' Manufacturing Operations 789 Other Income from School Business Operations
8-84-113 Schools' Agricultural Operations (Agriculture) 789 Other Income from School Business Operations
8-84-114 Schools' Agricultural Operations (Fishery) 789 Other Income from School Business Operations
8-84-115 Schools' Agricultural Operations (Hog/Cattle Raising)
789 Other Income from School Business Operations
8-84-116 Schools' Agricultural Operations (Poultry)
8-84-119 Other Revolving Fund Operations 789 Other Income from School Business Operations
Appropriate Appropriate Income Account
Code
8-84-200 Local Government Units 431 Due to LGUs
8-84-201 Provincial/City Government
8-84-202 Municipal Government
8-84-203 Barangay Government
8-84-204 Other Funds

*For Use of the LGUs 10

 STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS
Account Account
Account Title Account Title
Code Code
8-84-300 Government-Owned and/or Controlled Corporations
8-84-301 Life and Retirement Insurance Premiums 411 GSIS Payable
8-84-302 PAG-IBIG 412 PAG-IBIG Payable
8-84-303 Optional Insurance Premiums 411 GSIS Payable
8-84-304 Salary Loan Installments 411 GSIS Payable
8-84-305 Policy Loan Installments 411 GSIS Payable
8-84-306 Real Estate Loan Installments
411 GSIS Payable
8-84-307 Health Premiums (Medicare)
8-84-308 State Insurance Premiums 413 PHILHEALTH Payable
8-84-309 Others 411 GSIS Payable
432 Due to GOCCs
8-84-900 Miscellaneous 408 Guaranty Deposits Payable
414 Performance/Bidders/Bail Bonds Payable
450 Other Payables
8-85-000 Depository Liabilities
8-85-100 Creditor's Unclaimed Balances 450 Other Payables
8-85-900 Miscellaneous 450 Other Payables
8-86-000 Deferred Credits
8-86-100 Deferred Credits to Income 440 Deferred Credits to Income
8-86-200 Undistributed Collections 441 Other Deferred Credits
8-86-320 Insurance Claims 441 Other Deferred Credits
8-86-500 Goods/Merchandise Confiscated 501 Government Equity
8-86-600 Semi-Expendable Supplies, Containers and Property 501 Government Equity
8-86-650 Semi-Expendable-Information Technology Supplies, Softwares, 501 Government Equity
Accessories, Peripherals and Property
8-86-700 Supplies and Materials Charged to Appropriations 501 Government Equity
8-86-710 Gasoline, Oil and Lubricants 501 Government Equity
8-86-720 Accountable Forms with Face Value 501 Government Equity
8-86-730 Unused Construction Materials Charged to Capital Outlay 501 Government Equity
8-86-750 Information Technology - Supplies and Materials 501 Government Equity
8-86-800 Supplies and Materials Acquired Free of Charge 501 Government Equity
8-86-850 Livestock and Crops 501 Government Equity
8-86-900 Miscellaneous 441 Other Deferred Credits
8-87-000 Contingent Liabilities

*For Use of the LGUs 11

 STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS
Account Account
Account Title Account Title
Code Code
8-87-900 Miscellaneous 501 Government Equity
8-89-000 Public Debt
8-89-100 Loans and Advances Payable , Nat'l Govt. Agencies 451 Loans Payable - Long-Term, Domestic
8-89-200 Loans and Advances Payable , Local Govt. Agencies 451 Loans Payable - Long-Term, Domestic
8-89-300 Loans and Advances Payable , GOCCs 451 Loans Payable - Long-Term, Domestic
8-89-400 Loans Payable - Foreign 452 Loans Payable - Long-Term, Foreign
8-89-500 Loans Payable - Domestic 451 Loans Payable - Long-Term, Domestic
8-89-600 Contracts Payable 453 Mortgage Payable
8-89-700 Bonds Payable 454 Bonds Payable - Long Term, Domestic
455 Bonds Payable - Long Term, Foreign
8-89-800 Collateral Bonds 453 Mortgage Payable
8-89-900 Miscellaneous 460 Other Long-Term Liabilities

RESIDUAL EQUITY
CUMULATIVE RESULTS OF OPERATION
0-90-000 Appropriations Alloted/Expenditures none none
0-90-100 Continuing Appropriations - Personal Services
0-90-200 Continuing Appropriations - MOOE
0-90-300 Continuing Appropriations - Capital Outlay

0-90-400 Obligations Liquidated – Interspecial Account Transfers* none none

0-90-500 Appropriations Allotted/Expenditures – Interfund Transfers* none None
-501 To General Fund
-502 To Special Education Fund
Appropriations Allotted/Expenditures – Interlocal Government None
0-90-600 Transfers*
-601 To Provincial Government
-602 To City Government
-603 To Municipal Government
-604 To Barangay Government
8-90-000 Unexpended Allotments (Continuing Appropriations) 501 Government Equity

*For Use of the LGUs 12

 STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS
Account Account
Account Title Account Title
Code Code
8-90-070 Unexpended Allotments (Continuing Appropriations) - 501 Government Equity
8-90-071 Prepayments
8-90-072 Guaranty Deposits
8-90-074 Marginal Deposits
8-90-075 Deposits on Containers
8-90-077 Stocks and Securities of Service Enterprises
8-90-079 Miscellaneous

8-90-700 Overdraft in Appropriations 501 Government Equity

8-90-701 Current Year
8-90-702 Prior Year

0-91-100 Income (Summary Account) 433 Due to National Treasury

(For all Income to be remitted to National Treasury
whether authorized/or not authorized to use)
Appropriate Income Account
(For all Income the Agency is authorized to use and
to be remitted with Agency Depository Bank/s)
0-91-200 Grants and Aids (Summary Account) 433 Due to National Treasury
(For all Income to be remitted to National Treasury
whether authorized/or not authorized to use)
Appropriate Income Account
(For all Income the Agency is authorized to use and
to be remitted with Agency Depository Bank/s)
0-91-300 Extraordinary Receipts (Summary Account) 171 Loans Receivable - Long-Term, LGUs
(Credit) Loans Receivable - Long-Term, GOCCs
172 Loans Receivable - Long-Term, Others
(Credit)
173
(Credit)
0-91-400 Borrowings (Summary Account) 451 Loans Payable - Long-Term, Domestic
452 Loans Payable - Long-Term, Foreign
0-91-500 Interfund Transfers (Summary Account)* 605 Subsidy from Other Funds
0-91-600 Interlocal Government Transfers (Summary Account)* 604 Subsidy from Other LGUs
0-91-700 Interspecial Account Transfers (Summary Account)* 606 Subsidy from Special Accounts
8-92-000 Cumulative Results of Operations Unappropriated -
8-92-110 Balance/Retained Earnings 501 Government Equity

*For Use of the LGUs 13

 STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS
Account Account
Account Title Account Title
Code Code
0-92-210 Tax Revenue none none
0-92-220 Operating and Miscellaneous Revenue none none
0-92-230 Capital Revenue none none
0-92-240 Grants none none
0-92-250 Extraordinary Receipts none none
0-92-260 Borrowings none none
0-92-310 Legislative Appropriations - Current Year none none
0-92-330 Reversion of Unreleased Appropriations none none
0-92-331 Reversion of Unexpended Allotments (Contg. Apprns.)* none None
0-92-332 Reversion of Legislative Appropriations Unalloted
(Continuing Appropriations)* none none
0-92-333 Reversion of Appropriations of Receipts Automatically
Appropriated Unalloted (Contg. Appropriations)* none none
0-92-340 Receipts Automatically Appropriated none None
0-92-500 Interfund Transfers*
-510 From General Fund none none
-520 From Special Education Fund none none
0-92-600 Interlocal Government Transfers* 604 Subsidy from Other LGUs
-610 From Provincial Government 604 Subsidy from Other LGUs
-620 From City Government 604 Subsidy from Other LGUs
-630 From Municipal Government 604 Subsidy from Other LGUs
-640 From Barangay Government 604 Subsidy from Other LGUs
7-92-400 Adjustments for -
7-92-410 Excess Certification to Accounts Payable and 533 Prior Year's Adjustments
Reverted Claims, RA 3526
7-92-416 Losses of Current Assets 533 Prior Year's Adjustments
7-92-417 Prior Years ' Charges 533 Prior Year's Adjustments
7-92-418 Prior Years ' Credits 533 Prior Year's Adjustments
7-92-419 Others (Additions) 533 Prior Year's Adjustments
7-92-420 Others (Reductions) 533 Prior Year's Adjustments

*For Use of the LGUs 14

 STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS
Account Account
Account Title Account Title
Code Code
7-92-450 Replacement for Fixed Assets* 533 Prior Year's Adjustments
8-92-760 Sinking Fund Reserves - 501 Government Equity
8-92-761 National Government
8-92-762 Local Government
8-92-763 Gov’t Owned and/or Controlled Corporations

8-92-765 Backpay 501 Government Equity

8-92-790 Other Reserves* none None
0-93-000 Cumulative Results of Operations Appropriated -
0-93-310 Legislative Appropriations none None
0-93-320 Expenditures none None
0-93-330 Reversion of Unexpended Allotments none none
0-93-340 Receipts Automatically Appropriated none none
8-93-310 Legislative Appropriations Unalloted (Contg. Apprns.) 501 Government Equity
8-93-311 Legislative Appropriations – Overdraft 501 Government Equity
8-93-312 Legislative Appropriations Alloted (Contg. Apprns.) 501 Government Equity
8-93-340 Receipts Automatically Appropriated Unalloted –(Cont. Approp.) 501 Government Equity
8-99-000 National Clearing Account 501 Government Equity
8-94-000 Invested Capital 501 Government Equity
0-94-110 Purchase or Construction none none
0-94-120 Transfers from Other Government Agencies none none
0-94-130 Transfers from Other Funds none none
0-94-140 Free Acquisition none none
0-94-150 Donations Received none none
0-94-170 Adjustments (Addition) none none
0-94-180 Investments none none
0-94-190 Reductions in Long-Term Indebtedness none none
0-94-210 Sale none none
0-94-220 Transfers to Other Government Agencies none none
0-94-230 Transfers to Other Funds none none

*For Use of the LGUs 15

 STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS
Account Account
Account Title Account Title
Code Code
0-94-240 Losses, Destruction or Other Involuntary Dispositions none none
0-94-250 Donations Given none none
0-94-260 Depreciation none none
0-94-270 Adjustments (Reduction) none none
0-94-280 Reduction in Investments none none
0-94-290 Increase in Long-Term Indebtedness none none
8-94-384 Invested Capital – Held in Trust 501 Government Equity
8-96-000 Contingent Capital 501 Government Equity

REVENUE/INCOME
1-51-000 Income Taxes
-100 Individuals 701 Income Tax – Individuals
-200 Corporations and Partnerships 702 Income Tax – Partnerships
703 Income Tax – Corporations
-900 Miscellaneous none none
1-52-000 Property Taxes*
1-52-100 Real Property 711 Real Property Tax
1-52-200 Property Transfers 718 Donor’s Tax
719 Estate Tax
1-52-300 Special Assessments 714 Special Assessment Tax
1-52-400 Special Education Tax 713 Special Education Tax
-700 Stock Transfers 716 Stock Transfer Tax
-900 Miscellaneous none none
1-53-000 Taxes on Goods and Services
-100 Excises on Imports 721 Excise Taxes on Articles
-200 Excises on Domestic Articles 721 Excise Taxes on Articles
-300 Business Taxes and Licences 723 Business Taxes and Licences
-400 Franchise Tax 724 Franchise Tax

*For Use of the LGUs 16

 STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS
Account Account
Account Title Account Title
Code Code
-500 Motor Vehicle Taxes 735 Misc. Taxes on Goods and Services
-900 Miscellaneous 735 Misc. Taxes on Goods and Services
1-54-000 Taxes on International Trade and Transactions
-100 Import Duties 736 Import Duties
-200 Export and Premium Duties 759 Miscellaneous Other Taxes
-300 Foreign Exchange 759 Miscellaneous Other Taxes
-900 Miscellaneous 759 Miscellaneous Other Taxes

1-55-000 Other Taxes

-100 Documentary Stamp Taxes 741 Documentary Stamp Tax
-200 Charges on Forest Products* 754 Tax on Forest Products (but for use of NG)
-300 Wharfage Fees and Charges 759 Miscellaneous - Other Taxes
-400 Immigration Tax 755 Immigration Tax
-500 Mining Tax 759 Miscellaneous - Other Taxes
-600 Community Tax* 742 Community Tax
-700 Miscellaneous – Local Government Shares on Internal Revenue 746 Shares from Internal Revenue Collections
Collections*
-800 Miscellaneous – Local Government Shares in the Proceeds from 750 Shares from National Wealth
the Devt. & Utilization of the National Wealth*
-900 Miscellaneous 759 Miscellaneous - Other Taxes

1-56-000 Fines and Penalties on Tax Revenues

-100 Income Taxes 760 Fines and Penalties - Tax Revenues
-200 Property Taxes* 760 Fines and Penalties - Tax Revenues
-300 Taxes on Goods and Services 760 Fines and Penalties - Tax Revenues
-400 Taxes on International Trade and Transactions 760 Fines and Penalties - Tax Revenues
-500 Other Taxes 760 Fines and Penalties - Tax Revenues
OPERATING AND MISCELLANEOUS REVENUE
1-57-000 Operating and Service Income

*For Use of the LGUs 17

 STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS
Account Account
Account Title Account Title
Code Code
-100 Government Services 611 Income from Government Services
-200 Government Business Operations 612 Income from Government – Business Operation
-300 Interests 624 Interest on Income
-400 Commissions 624 Interest on Income
-500 Insurance/Fiduciary Bond Premiums 622 Insurance Income
-600 Rents 621 Rent Income
-700 Trading/Production 639 Misc. Operating and Service Income
-900 Miscellaneous 639 Misc. Operating and Service Income
1-58-000 Income from Public Enterprises/Investments
-100 Interest on Loans 624 Interest on Income
-200 Dividends on Stocks 623 Dividend Income
-300 Interest on Bonds 624 Interest on Income
-400 Interest on Treasury Notes/Bills 624 Interest on Income
-500 Interest on Promissory Notes 624 Interest on Income
-600 Interest on Receivables, Acceptances and Discounted Notes 639 Misc. Operating and Service Income
-700 Gain on Sale of Acquired Assets/Stocks/ Bonds 626 Gain on Sale of Assets
-800 Royalties 639 Misc. Operating and Service Income
-850 Government Share from Toll Fees and Casino Earnings 639 Misc. Operating and Service Income
-900 Miscellaneous 639 Misc. Operating and Service Income
1-59-000 Miscellaneous Income
-100 Sale of Goods/Merchandise Confiscated 627 Sale of Confiscated Goods and Properties
-200 Sale of Scrap Construction Materials 639 Misc. Operating and Service Income
-300 Gain on Foreign Exchange 628 Foreign Exchange (FOREX) Gain
-400 Contributions 639 Misc. Operating and Service Income
-500 Inventory Adjustments 639 Misc. Operating and Service Income
-600 Sweepstakes 639 Misc. Operating and Service Income
-700 Sale of Waste Materials 639 Misc. Operating and Service Income
-900 Miscellaneous 639 Misc. Operating and Service Income

*For Use of the LGUs 18

 STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS
Account Account
Account Title Account Title
Code Code

1-60-000 Fines and Penalties on Non-Tax Revenues

-100 Operating and Service Income 641 Fines and Penalties – Government Services and Business
Operation
-200 Income from Public Enterprises/Investments 641 Fines and Penalties – Government Services and Business
Operation

-300 Miscellaneous Income 641 Fines and Penalties – Government Services and Business
Operation
CAPITAL REVENUE
2-61-000 Sale of Assets
-100 Public Domain 626 Gain on Sale of Assets
-200 Fixed Assets 626 Gain on Sale of Assets
-300 Gain on Sale of Fixed Assets 626 Gain on Sale of Assets
-400 Scrap Fixed Assets 626 Gain on Sale of Assets
-500 Intangible Assets 626 Gain on Sale of Assets
-800 Investments/Stocks/Bonds 626 Gain on Sale of Assets
-850 Gain on Sale of Investments/Stocks/Bonds 626 Gain on Sale of Assets
GRANTS
2-62-000 Grants and Aids
-100 From Foreign Countries 651 Income from Grants and Donations
-200 From Other Levels of Government 651 Income from Grants and Donations
-300 Domestic 651 Income from Grants and Donations
EXTRAORDINARY RECEIPTS
2-63-000 Repayments of Advances/Loans and Other Extraordinary Receipts
-100 Government Corporations none
-200 Local Government Units none
-300 Government Shares from Central Bank Profits, RA 2702 none
-400 Receipts from Central Bank for Rural Banks Aid, RA 265 none

*For Use of the LGUs 19

 STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS
Account Account
Account Title Account Title
Code Code
-500 Receipts from Central Bank for Private Development Banks Aid none
-700 Income from Base Rentals none
-900 Miscellaneous none
BORROWINGS
2-64-000 Borrowings
-100 Domestic- 451 Loans Payable – Long Term, Domestic
-200 Foreign- 452 Loans Payable – Long Term, Foreign
EXPENSES
3-01-100 Personal Services Personal Services
3-01-110 Salaries and Wages-Regular Plantilla Items 801 Salaries and Wages-Regular Pay
3-01-120 Salaries and Wages-Lump Sum Appropriations 802 Salaries & Wages-Part Time Pay
803 Salaries & Wages-Casual/Contractual
3-01-130 Terminal Leave 822 Terminal Leave Benefits
3-01-200 Per Diem Compensation and Non-Commutable Allowances 831 Traveling Expenses-Local
832 Traveling Express-Foreign
3-01-310 Life and Retirement Insurance Premium 817 Life and Retirement Insurance Contributions
3-01-320 PAG-IBIG Contributions 818 PAG-IBIG Contributions
3-01-330 Medicare Premiums 819 PHILHEALTH Contributions
3-01-340 State Insurance Premiums 820 ECC Contributions
3-01-400 Overtime Pay 811 Overtime and Night Pay
812 Holiday Pay
3-01-500 Commutable Allowances/Fringe Benefits 804 Personnel Economic Relief Allowance (PERA)
805 Additional Compensation (ADCOM)
806 Representation Allowance (RA)
807 Transportation Allowance (TA)
3-01-600 Training and Personnel Improvement (Agencies with Schooling 833 Training and Seminar Expenses
Activities)
3-01-700 Consultants’ and Specialists’ Fees and Allowances 856 Consultancy Services
3-01-800 Bonuses and Incentives 813 Christmas Bonus
814 Cash Gift
815 Productivity Incentive Benefits
816 Other Bonuses and Allowances

*For Use of the LGUs 20

 STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS
Account Account
Account Title Account Title
Code Code
3-01-850 Pensions (whether paid to employees or to dependents or to 821 Pension and Retirement Benefits
beneficiaries)
3-01-900 Other Benefits 823 Health Workers’ Benefits
824 Subsistence and Quarters’ Allowances
825 Longevity Pay
830 Other Personnel Benefits
3-02-200 Maintenance and Other Operating Expenses Maintenance and Other Operating Expenses
3-02-100 Traveling Expenses – Local 831 Traveling Expenses – Local
3-02-200 Traveling Expenses – Foreign 832 Traveling Expenses – Foreign
3-03-000 Communication Services 837 Telephone/Telegraph and Internet
838 Postage and Deliveries
3-04-000 Repair and Maintenance of Government Facilities 862 Public Infrastructure Repairs and Maintenance
862 Public Infrastructure Repairs and Maintenance
863 Reforestation Project Maintenance
864 Buildings Maintenance
865 School Buildings Maintenance
866 Markets and Slaughterhouses Maintenance
867 Hospitals and Health Centers Maintenance
868 Other Structure Maintenance
869 Industrial Machineries Maintenance
870 Other Machinery Maintenance
871 Firefighting Equipment and Accessories Maintenance
872 Construction and Heavy Equipment Maintenance
874 Technical and Scientific Equipment Maintenance
875 IT Equipment Maintenance
876 Telegraph, Telephone, Cable, TV and Radio Equipment
Maintenance
877 Artesian Wells, Reservoirs, Pumping Stations and
Conduits Maintenance
882 Office Equipment Maintenance
883 Other Equipment Maintenance
884 Furniture and Fixtures Maintenance
3-05-000 Repair and Maintenance of Government Vehicles 878 Motor Vehicles Maintenance
879 Watercrafts Maintenance
880 Trains Maintenance
881 Aircrafts/Aircraft Ground Equipment Maintenance
3-06-000 Transportation Services 838 Postage and Deliveries

*For Use of the LGUs 21

 STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS
Account Account
Account Title Account Title
Code Code
845 Storage Expenses
3-07-000 Supplies and Materials 846 Zoological/Animal Maintenance Expenses
848 Accountable Forms Expenses
849 Office Supplies Expenses
850 Medical, Dental and Laboratory Supplies Expenses
851 Food/Non-food Expenses
3-08-000 Rents 841 Rent Expense
3-09-000 Interests 952 Interest Expenses
3-10-000 Grants, Subsidies and Contributions 894 Subsidy to National Government Agencies
895 Subsidy to Local Government Units
896 Subsidy to Government Corporations
3-11-000 Awards and Indemnities 887 Awards and Indemnities
3-12-000 Loan Repayments and Sinking Fund Contributions
3-13-100 Losses of Current Assets 948 Loss of Assets
3-13-200 Losses of Fixed Assets 948 Loss of Assets
3-13-300 Bad Debts 929 Bad Debts Expense
3-13-400 Provision for Market Decline of Inventory
3-13-500 Depreciation of Fixed Assets 902 Depreciation-Land Improvements
903 Depreciation-Leasehold Improvements
904 Depreciation-Buildings
905 Depreciation-School Buildings
906 Depreciation-Markets & Slaughterhouses
907 Depreciation-Hospitals and Health Centers
908 Depreciation-Other Structures
909 Depreciation-Industrial Machineries
910 Depreciation-Other Machineries
911 Depreciation-Firefighting Equipment and Accessories
912 Depreciation-Construction and Heavy Equipment
914 Depreciation-Technical and Scientific Equipment
915 Depreciation-IT Equipment
916 Depreciation-Telegraph, Telephone, Cable, TV and
Radio Equipment
917 Depreciation-Artesian Wells, Reservoirs, Pumping
Stations and Conduits
918 Depreciation-Motor Vehicles

*For Use of the LGUs 22

 STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS
Account Account
Account Title Account Title
Code Code
919 Depreciation-Watercrafts
920 Depreciation-Trains
921 Depreciation-Aircrafts/Aircraft Ground Equipment
922 Depreciation-Office Equipment
923 Depreciation-Other Equipment
924 Depreciation-Furnitures and Fixtures
925 Depreciation-Ordnance]
926 Depreciation-Books
927 Depreciation-Other Property, Plant and Equipment

3-13-600 Depletion of Fixed Assets 928 Depreciation-Obsolescence-IT Software

3-13-700 Amortization-Organization Costs
3-14-000 Water/Illumination, & Power Services 834 Water
835 Electricity
836 Cooking Gas
3-15-000 Social Security Benefits, Rewards and Other Claims
3-16-000 Auditing Services 855 Auditing Services
3-17-000 Training and Seminar Expenses 833 Training and Seminar Expenses
3-18-000 Extraordinary and Miscellaneous Expenses 890 Representation Expenses
891 Extraordinary and Miscellaneous Expenses
3-19-000 Confidential and Intelligence Expenses 892 Confidential and Intelligence Expenses
3-20-000 Anti-Insurgency/Contingency/Emergency Expenses 893 Anti-Insurgency/Contingency Expenses
3-21-000 Taxes, Duties and Fees 859 Taxes, Duties and Licenses
860 Tax Credit Subsidy
3-22-000 Trading/Production
3-23-000 Gasoline, Oil and Lubricants 852 Gasoline, Oil and Lubricants Expenses
3-24-000 Fidelity Bond and Insurance Premium 842 Insurance Expense
843 Fidelity Bond Premiums
3-25-000 Loss on Foreign Exchange 956 Foreign Exchange(FOREX ) Loss
3-26-000 Commitment Fees and Other Charges 951 Bank Charges
3-27-000 Library Books and Materials 839 Subscription Expenses
3-29-000 Other Services 840 Advertising Expenses
844 Survey Expenses
845 Storage Expenses

*For Use of the LGUs 23

 STANDARD GOVERNMENT CHART OF ACCOUNTS NGAS CHART OF ACCOUNTS
Account Account
Account Title Account Title
Code Code
847 Printing and Binding Expenses
856 Consultancy Expenses
857 General Services
858 Security and Janitorial Services

*For Use of the LGUs 24