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Government Accounting
Chapter 4
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Cards (4)
Four Allotments
Maintenance
and
Other
Operating
Expense
(MOOE)
Capital
Outlays
(CO)
Financial
Expense (FE)
Person
Services
(PS)
Four Appropriations
New
General
Appropriations
Continuing
Appropriations
Supplemental
Appropriations
Automatic
Appropriations
Five Funds
General
Funds
Special Release
Funds
Debt Service
Funds
Capital Project
Funds
Permanent
Funds
Budgetary Accounts
Appropriations
- authorizations made by law
Allotment
- issued by DBM
Obligation
- commitment by a government agency