Sec. 13. Registries.

In order to monitor allotments received, obligations incurred, NCAs received and utilized, public infrastructures, dormant accounts, accounts written-off, loans and grants, among others, registries shall be maintained by the concerned government agencies. Sec. 14. Registry of Appropriations and Allotments (RAPAL). The Registry of Appropriations and Allotments (Appendix 12) shall be maintained by the Department of Budget and Management (DBM) for each department of the National Government to control approved appropriations and allotments released. Sec. 15. Registry of Allotments and NCA Issued (RANCAI). The Registry of Allotments and NCA Issued (Appendix 13) shall be maintained by the DBM to control the funding of allotments. The Registry shall be kept by department/agency. Columns are provided for each allotment class and NCA released to the department/agency. A column for the unfunded allotment is provided to determine the balance of allotment without corresponding NCA. Sec. 16. Registry of NCA and Replenishments (RENREP). The Registry of NCA and Replenishments (Appendix 14) shall be used by the Bureau of the Treasury to record the NCA releases and the bank replenishments made to cover MDS checks issued by agencies. Sec. 17. Registries of Allotments and Obligations (RAO). The Registries of Allotments and Obligations (RAO) shall be prepared by agencies to record allotments and obligations. This record shall be maintained by the Budget Unit/Authorized Official of the agency to monitor allotments available for obligations. It shall show all the allotments received and the obligations incurred charged against the corresponding allotment. The balance is extracted every time an entry is made to prevent incurrence of obligations in excess of allotment received. The registries are as follows: Registry of Allotments and Obligations-Capital Outlay (RAOCO), Registry of Allotments and Obligations-Maintenance and Other Operating Expenses (RAOMO), Registry of Allotments and Obligations-Personal Services (RAOPS), Registry of Allotments and Obligations-Financial Expenses (RAOFE). Sec. 18. Registry of Allotments and Obligations-Capital Outlay (RAOCO). The Registry of Allotments and Obligations-Capital Outlay (Appendix 15) shall be used to record allotments received and obligations incurred for capital outlay. Sec. 19. Registry of Allotments and Obligations-Maintenance and Other Operating Expenses (RAOMO). The Registry of Allotments and ObligationsMaintenance and Other Operating Expenses (Appendix 16) shall be used to record allotments received and obligations incurred for expenses classified under Maintenance and Other Operating Expenses. Sec. 20. Registry of Allotments and Obligations-Personal Services (RAOPS). The Registry of Allotments and Obligations-Personal Services (Appendix 17) shall be used to record allotments received and obligations incurred for expenses classified under Personal Services. Sec. 21. Registry of Allotments and Obligations-Financial Expenses (RAOFE). The Registry of Allotments and Obligations-Financial Expenses (Appendix 18) shall be used to record allotments received and obligations incurred for financial expenses, such as commitment fees, bank charges, etc. so as to distinguish them from the regular maintenance and other operating expenses. Sec. 22. Registry of Allotments and NCA (RANCA). The Registry of Allotments and NCA (Appendix 19) shall be maintained by the agency particularly the Accounting Unit to monitor the allotment received and NCA received, utilized and the unfunded balance as of a given date. Sec. 23. Registry of Public Infrastructures (RPI). The Registry of Public Infrastructures (Appendix 20) shall be used to record properties for use by the general public. A separate Registry shall be maintained for each class of property or asset, example, Plaza, Parks and Monuments; Roads, Highways and Bridges; Ports, Harbors, Seawalls, River Walls and Others; Runways; Railways; Waterways, Aqueducts, etc; and Irrigation Canals and Laterals, etc. For proper costing, the original construction cost and any major repairs undertaken shall be posted in the respective Registry. It shall be maintained by the Accounting Unit of the agency. Sec. 24. Registry of Reforestation Projects (RRP). The Registry of Reforestation Projects (Appendix 21) shall be used to record expenses incurred on reforestation projects. It shall be maintained by the Accounting Unit of the agency implementing reforestation projects.

Sec. 25. Registry of Public Infrastructures-Summary (RPIS). The Registry of Public Infrastructures-Summary (Appendix 22) shall be used to summarize all the public infrastructures of the agency. The total of each registry shall be posted in the summary and the total public infrastructures shall be disclosed in the notes to the financial statements. Sec. 26. Registry of Dormant Accounts (RDA). The Registry of Dormant Accounts (Appendix 23) shall be used to record the transfer of dormant accounts from the RA books pursuant to existing COA rules and regulations. It shall be maintained by the Accounting Unit of the agency. Sec. 27. Registry of Accounts Written-Off (RAWO). The Registry of Accounts Written-Off (Appendix 24) shall be used to record the amount of accounts receivable written-off from the RA books. It shall be maintained by the Accounting Unit of the agency. Sec. 28. Registry of Loan Availments and Repayments Foreign, Individual (RLARFI). The Registry of Loan Availments and Repayments Foreign, Individual (Appendix 25) shall be used to record the amount of availments and repayments of the individual loan accounts of the Government of the Philippines (GOP) with foreign lending institutions. It shall be maintained by the Bureau of the Treasury (BTr) of the Department of Finance (DOF). Sec. 29. Registry of Loans Availments and Repayments Foreign, Summary (RLARFS). The Registry of Loans Availments and Repayments Foreign, Summary (Appendix 26) shall be used to summarize the amount of loan availments and repayments of the GOP with foreign lending institutions on a regular basis as recorded in the RLARFI. It shall be maintained by the BTr, DOF. Sec. 30. Registry of Loan Availments and Repayments Domestic, Individual (RLARDI). The Registry of Loan Availments and Repayments Domestic, Individual (Appendix 27) shall be used to record the amount of loan availments and repayments of the GOP with the domestic lending institutions. It shall be maintained by the BTr, DOF. Sec. 31. Registry of Loans Availments and Repayments Domestic, Summary (RLARDS). The Registry of Loans Availments and Repayments Domestic, Summary (Appendix 28) shall be used to summarize the amount of loans availments and repayments of the GOP with the domestic lending institutions as recorded in the RLARDI. It shall be maintained by the BTr, DOF. Sec. 32. Registry of Grant Availments and Utilization Foreign, Individual Donor (RGAUFID). The Registry of Grant Availments and Utilization Foreign, Individual Donor (Appendix 29) shall be used to record the amount of grants received by the GOP thru the BTr from individual foreign donor and utilization thereof. It shall be maintained by the BTr, DOF. Sec. 33. Registry of Grants Availments and Utilization -Foreign, Summary (RGAUFS). The Registry of Grants Availments and Utilization - Foreign, Summary (Appendix 30) shall be used to summarize the amount of grants received by the GOP thru the BTr from foreign donors and utilization thereof. It shall be maintained by the BTr, DOF. Sec. 34. Registry of Grants Availments and Utilization Domestic, Individual Donor (RGAUDID). The Registry of Grants Availments and Utilization Domestic Individual Donor (Appendix 31) shall be used to record the amount of grants received by the GOP thru the BTr from individual domestic donor and grant utilization. It shall be maintained by the BTr, DOF. Sec. 35. Registry of Grants Availments and Utilization Domestic, Summary (RGAUDS). The Registry of Grants Availments and Utilization Domestic Summary (Appendix 32) shall be used to summarize the amount of grants received by the GOP thru the BTr from domestic donors and grant utilization. It shall be maintained by the BTr, DOF. Sec. 36. Registry of Guaranteed Loans Domestic (RGLD). The Registry of Guaranteed Loans Domestic (Appendix 33) shall be used to summarize the amount of loans of private entities with domestic lending institutions as guaranteed by the GOP. It shall be maintained by the BTr, DOF. The total guaranteed loans shall be included in the notes to financial statements and any amount deemed uncollectible shall be treated as expense/liability of the National Government. Sec. 37. Registry of Guaranteed Loans Foreign (RGLF). The Registry of Guaranteed Loans Foreign (Appendix 34) shall be used to record the amount of loans of government agencies and private entities with the foreign lending institutions as guaranteed by the GOP. It shall be maintained by the BTr, DOF.