REQUEST FOR OBLIGATION OF ALLOTMENT amount requested shall be shown in the

(National) spaces provided therefor.

(Annex C)
INSTRUCTIONS b. Section B shall be completed in the
Accounting Division. The amount requested
1. This form shall be accomplished for each shall be checked against the balance of the
obligation incurred. unobligated allotment, to see if there is
sufficient fund to cover the expenditure. If
2. The Request for Obligation of Allotment (ROA) funds are available the ROA shall be
shall be numbered in the following manner: assigned an obligation number and the
amount approved written both in words and
109-101-1-1-92 in figures on the space provided duly
year certified by the Chief Accountant.
serial number (start from one (1)
every month) c. Section C is accomplished by the subsidiary
month ledger keeper who shall post in the
fund appropriate columns the date, particulars,
type of creditor details of obligations incurred and the
01 – National Govt. amount of obligations. Liquidation of the
02 – Local Govt. obligation shall likewise be posted therein
03 – Govt. Corp. by indicating the date, number and amount
09 – Others of the check issued, number and amount of
allotment classification the Report of Disbursement or other
1–Personal Services reference if paid in cash. The balance shall
2-Maintenance and be written at the last column.
Other Operating
Expenses When the obligation is fully liquidated, any
3-Capital Outlay excess certification shall be adjusted by posting
the amount in the credit column in parenthesis to
3. It shall be accompanied by supporting documents bring the balance to zero. This shall be
such as payrolls, requisition and issue vouchers, communicated to the JAO keeper who will also
etc. record the adjustment directly in the JAO without
the need for a Journal Voucher.
4. The ROA shall be prepared in triplicate: the
original, after it has been recorded in the JAO by 6. ROAs which have been fully liquidated or with
the JAOkeeper shall be forwarded to the zero balances shall be filed separately from
subsidiary ledger keeper as a Subsidiary Ledger unliquidated ROAs.
for Obligations Incurred, Obligations Liquidated
and Unliquidated Obligations; the duplicate to be
attached to the Disbursement Voucher (DV) with
the supporting documents; and the triplicate to be
retained by the requestor.

5. The three sections of the ROA shall be

accomplished as follows:

a. Section A is for the requesting official to

complete. The name of the payee, a brief
description of the obligation, the program
code, allotment class, expense code and
corresponding amount as well as the total