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16 Cards in this Set

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COA

Commissio on Audit

INTOSAI

International Organization of Supreme Audit Institutions

GAM

Government Accounting Manual

NGAs

National Government Agencies

PPSAS

Phil Pub Sector Acct Stndrd

NGAS

New gov acctng standards

Pursuant to Sect 109 of PD1445

Gov Acct

GBE

Government Bus. Enterprise

Emanates from the constitu, laws policies rules and regulation

Acct. Responsibility

Keeps the general accounts of the Gov promulgates acct rules and regulations

COA

Shall be responsible for the formulation and implementation of the National budget

Department of Budget and Management

Plays a pivotal role in the cash operations of the nat. Gov.

Bureau of Treasury

UACS

Unified accounts code structures

Maintained by the budget division/unit of NGA to monitor the revenue.

Registry of Revenue and other receipts - Summary

RRORS

Refers to an accounting entitt for recording expenditures and rev assoc with a specific activity

Fund Cluster

A System that relates the financial results to a responsibility center.

Responsibility acct.