Account Titles under Maintenance and Other Operating Expenses (MOOE) as per Government Accounting Manual

ACCOUNT TITLE UACS CODE

Traveling Expenses
Traveling Expenses-Local 5020101000
Traveling Expenses-Foreign 5020102000

Training and Scholarship Expenses

Training Expenses 5020201000
Scholarship Grants/Expenses 5020202000

Supplies and Materials Expenses

Office Supplies Expenses 5020301000
Accountable Forms Expenses 5020302000
Non-Accountable Forms Expenses 5020303000
Animal/Zoological Supplies Expenses 5020304000
Food Supplies Expenses 5020305000
Welfare Goods Expenses 5020306000
Drugs and Medicines Expenses 5020307000
Medical, Dental and Laboratory Supplies Expenses 5020308000
Fuel, Oil and Lubricants Expenses 5020309000
Agricultural and Marine Supplies Expenses 5020310000
Textbooks and Instructional Materials Expenses 5020311000
Textbooks and Instructional Materials Expenses 5020311001
Chalk Allowance 5020311002
Military, Police and Traffic Supplies Expenses 5020312000
Chemical and Filtering Supplies Expenses 5020313000
Semi-Expendable Machinery and Equipment Expenses 5020321000
Machinery 5020321001
Office Equipment 5020321002
Information and Communications Technology Equipment 5020321003
Agricultural and Forestry Equipment 5020321004
Marine and Fishery Equipment 5020321005
Airport Equipment 5020321006
Communications Equipment 5020321007
Disaster Response and Rescue Equipment 5020321008
Military, Police and Security Equipment 5020321009
Medical Equipment 5020321010
Printing Equipment 5020321011
Sports Equipment 5020321012
Technical and Scientific Equipment 5020321013
Other Machinery and Equipment 5020321099
Semi-Expendable Furniture, Fixtures and Books Expenses 5020322000
Furniture and Fixtures 5020322001
Books 5020322002
Other Supplies and Materials Expenses 5020399000

Utility Expenses
Water Expenses 5020401000
Electricity Expenses 5020402000
Gas/Heating Expenses 5020403000
Other Utility Expenses 5020499000
Communication Expenses
Postage and Courier Expenses 5020501000
Telephone Expenses 5020502000
Mobile 5020502001
Landline 5020502002
Internet Subscription Expenses 5020503000
Cable, Satellite, Telegraph and Radio Expenses 5020504000

Awards/Rewards, Prizes and Indemnities

Awards/Rewards Expenses 5020601000
Awards/Rewards Expenses 5020601001
Rewards and Incentives 5020601002
Prizes 5020602000
Indemnities 5020603000

Survey, Research, Exploration and Development Expenses

Survey Expenses 5020701000
Research, Exploration and Development Expenses 5020702000
Demolition and Relocation Expenses 5020801000
Desilting and Dredging Expenses 5020802000

Generation, Transmission and Distribution Expenses

Generation, Transmission and Distribution Expenses 5020901000

Confidential, Intelligence and Extraordinary Expenses

Confidential Expenses 5021001000
Intelligence Expenses 5021002000
Extraordinary and Miscellaneous Expenses 5021003000

Professional Services
Legal Services 5021101000
Auditing Services 5021102000
Consultancy Services 5021103000
Other Professional Services 5021199000

General Services
Environment/Sanitary Services 5021201000
Janitorial Services 5021202000
Security Services 5021203000
Other General Services 5021299000

Repairs and Maintenance

Repairs and Maintenance-Investment Property 5021301000
Repairs and Maintenance-Land Improvements 5021302000
Aquaculture Structures 5021302001
Reforestation Projects 5021302002
Other Land Improvements 5021302099
Repairs and Maintenance-Infrastructure Assets 5021303000
Road Networks 5021303001
Flood Control Systems 5021303002
Sewer Systems 5021303003
Water Supply Systems 5021303004
Power Supply Systems 5021303005
 Communications Networks 5021303006
Seaport Systems 5021303007
Airport Systems 5021303008
Parks, Plazas and Monuments 5021303009
Railway Systems 5021303010
Other Infrastructure Assets 5021303099
Repairs and Maintenance-Buildings and Other Structures 5021304000
Buildings 5021304001
School Buildings 5021304002
Hospitals and Health Centers 5021304003
Markets 5021304004
Slaughterhouses 5021304005
Hostels and Dormitories 5021304006
Other Structures 5021304099
Repairs and Maintenance-Machinery and Equipment 5021305000
Machinery 5021305001
Office Equipment 5021305002
ICT Equipment 5021305003
Agricultural and Forestry Equipment 5021305004
Marine and Fishery Equipment 5021305005
Airport Equipment 5021305006
Communication Equipment 5021305007
Construction and Heavy Equipment 5021305008
Disaster Response and Rescue Equipment 5021305009
Military, Police and Security Equipment 5021305010
Medical Equipment 5021305011
Printing Equipment 5021305012
Sports Equipment 5021305013
Technical and Scientific Equipment 5021305014
Other Machinery and Equipment 5021305099
Repairs and Maintenance-Transportation Equipment 5021306000
Motor Vehicles 5021306001
Trains 5021306002
Aircrafts and Aircrafts Ground Equipment 5021306003
Watercrafts 5021306004
Other Transportation Equipment 5021306099
Repairs and Maintenance-Furniture and Fixtures 5021307000
Repairs and Maintenance-Leased Assets 5021308000
Buildings and Other Structures 5021308001
Machinery and Equipment 5021308002
Transportation Equipment 5021308003
Other Leased Assets 5021308099
Repairs and Maintenance-Leased Assets Improvements 5021309000
Land 5021309001
Buildings 5021309002
Other Leased Assets Improvements 5021309003
Restoration and Maintenance-Heritage Assets 5021310000
Historical Buildings 5021310001
Works of Arts and Archeological Specimens 5021310002
Other Heritage Assets 5021310003
Repairs and Maintenance-Semi-Expendable Machinery and Equipment 5021321000
Machinery 5021321001
Office Equipment 5021321002
Information and Communications Technology Equipment 5021321003
 Agricultural and Forestry Equipment 5021321004
Marine and Fishery Equipment 5021321005
Airport Equipment 5021321006
Communication Equipment 5021321007
Disaster Response and Rescue Equipment 5021321008
Military, Police and Security Equipment 5021321009
Medical Equipment 5021321010
Printing Equipment 5021321011
Sports Equipment 5021321012
Technical and Scientific Equipment 5021321013
Other Machinery and Equipment 5021321099
Repairs and Maintenance-Semi-Expendable Furniture, Fixtures and Books 5021322000
Furniture and Fixture 5021322001
Books 5021322002
Repairs and Maintenance-Other Property, Plant and Equipment 5021399000
Work/Zoo Animals 5021399001
Other Property, Plant and Equipment 5021399099

Financial Assistance/Subsidy
Subsidy to NGAs 5021401000
Financial Assistance to NGAs 5021402000
Financial Assistance to Local Government Units 5021403000
Tobacco Excise Tax (Virginia) per R.A. 7171 5021403001
Tobacco Excise Tax (Burley and Native) per R.A. 8240 5021403002
Mining Taxes per R.A. 7160 5021403003
Royalties per R.A. 7160 5021403004
Forestry Charges per R.A. 7160 5021403005
Fishery Charges per R.A. 7160 5021403006
Renewable Energy charges per R.A. 9513 5021403007
Income Tax Collections in ECO ZONES per R.A. 7922 and R.A. 8748 5021403008
Value Added Tax per R.A. 7643 5021403009
Value Added Tax in lieu of Franchise Tax per R.A. 7953 and R.A. 8407 5021403010
Budgetary Support to Government-Owned or Controlled Corporations 5021404000
Subsidy Support to Operations of GOCCs 5021404001
Road Networks 5021404002
Flood Control Systems 5021404003
Sewer Systems 5021404004
Water Supply Systems 5021404005
Power Supply Systems 5021404006
Communications Networks 5021404007
Seaport Systems 5021404008
Airport Systems 5021404009
Parks, Plazas and Monuments 5021404010
Other Infrastructure Assets 5021404099
Financial Assistance to NGOs/Pos 5021405000
Internal Revenue Allotment 5021406000
Subsidy to Regional Offices/Staff Bureaus 5021407000
Subsidy to Operating Units 5021408000
Subsidy to Other Funds 5021409000
Subsidies-Others 5021499000

Taxes, Insurance Premiums and Other Fees

Taxes, Duties and Licenses 5021501000
Taxes, Duties and Licenses 5021501001
 Tax Refund 5021501002
Fidelity Bond Premiums 5021502000
Insurance Expenses 5021503000

Labor and Wages

Labor and Wages 5021601000

Other Maintenance and Operating Expenses

Advertising Expenses 5029901000
Printing and Publication Expenses 5029902000
Representation Expenses 5029903000
Transportation and Delivery Expenses 5029904000
Rent/Lease Expenses 5029905000
Rents-Buildings and Structures 5029905001
Rents-Land 5029905002
Rents-Motor Vehicles 5029905003
Rents-Equipment 5029905004
Rents-Living Quarters 5029905005
Operating Lease 5029905006
Financial Lease 5029905007
Membership Dues and Contributions to Organizations 5029906000
Subscription Expenses 5029907000
Donations 5029908000
Litigation/Acquired Assets Expenses 5029909000
Loss on Guaranty 5029910000
Other Maintenance and Operating Expenses 5029999000
Website Maintenance 5029999001
Other Maintenance and Operating Expenses 5029999002

Reference: Government Accounting Manual Volume III pp. 29-34

Maintenance and Other Operating Expenses

Account Title
Traveling Expenses

Traveling Expenses-Local

Traveling Expenses-Foreign

Training and Scholarship Expenses

Training Expenses

Scholarship Grants/Expenses

Supplies and Materials Expenses

Office Supplies Expenses

Accountable Forms Expenses

Non-Accountable Forms Expenses

Animal/Zoological Supplies Expenses

Food Supplies Expenses

Welfare Goods Expenses

Drugs and Medicines Expenses

Medical, Dental and Laboratory Supplies Expenses

Fuel, Oil and Lubricants Expenses

Agricultural and Marine Supplies Expenses

Textbooks and Instructional Materials Expenses

Military, Police and Traffic Supplies Expenses

Chemical and Filtering Supplies Expenses

Semi-Expendable Machinery and Equipment Expenses

Semi-Expendable Furniture, Fixtures and Books Expenses

Other Supplies and Materials Expenses

Utility Expenses
Water Expenses
Electricity Expenses

Gas/Heating Expenses

Other Utility Expenses

Communication Expenses

Postage and Courier Expenses

Telephone Expenses

Internet Subscription Expenses

Cable, Satellite, Telegraph and Radio Expenses
Awards/Rewards, Prizes and Indemnities

Awards/Rewards Expenses

Prizes

Indemnities

Survey, Research, Exploration and Development Expenses

Survey Expenses
Research, Exploration and Development Expenses

Demolition and Relocation Expenses

Desilting and Dredging Expenses

Generation, Transmission and Distribution Expenses

Generation, Transmission and Distribution Expenses

Confidential, Intelligence and Extraordinary Expenses

Confidential Expenses

Intelligence Expenses

Extraordinary and Miscellaneous Expenses

Professional Services

Legal Services

Auditing Services

Consultancy Services

Other Professional Services

General Services

Environment/Sanitary Services

Janitorial Services
Security Services

Other General Services

Repairs and Maintenance

Repairs and Maintenance-Investment Property

Repairs and Maintenance-Land Improvements

Repairs and Maintenance-Infrastructure Assets

Repairs and Maintenance-Buildings and Other Structures

Repairs and Maintenance-Machinery and Equipment

Repairs and Maintenance-Transportation Equipment

Repairs and Maintenance-Furniture and Fixtures

Repairs and Maintenance-Leased Assets

Repairs and Maintenance-Leased Assets Improvements

Restoration and Maintenance-Heritage Assets

Repairs and Maintenance-Semi-Expendable Machinery and
Equipment
Repairs and Maintenance-Semi-Expendable Furniture, Fixtures
and Books

Repairs and Maintenance-Other Property, Plant and Equipment

Financial Assistance/Subsidy

Subsidy to NGAs

Financial Assistance to NGAs

Financial Assistance to Local Government Units

Budgetary Support to Government-Owned or Controlled

Corporations

Financial Assistance to NGOs/Pos

Internal Revenue Allotment

Subsidy to Regional Offices/Staff Bureaus

Subsidy to Operating Units

Subsidy to Other Funds

Subsidies-Others

Taxes, Insurance Premiums and Other Fees

Taxes, Duties and Licenses

Fidelity Bond Premiums

Insurance Expenses

Labor and Wages

Labor and Wages

Other Maintenance and Operating Expenses

Advertising Expenses

Printing and Publication Expenses

Representation Expenses

Transportation and Delivery Expenses

Rent/Lease Expenses

Membership Dues and Contributions to Organizations

Subscription Expenses

Donations

Litigation/Acquired Assets Expenses

Loss on Guaranty

Other Maintenance and Operating Expenses

Reference: Government Accounting Manual Volume III pp. 127-142

 Description

This account is used to recognize the costs incurred in the movement/transport of

government officers and employees within the country. This includes transportation, travel
per diems, ferriage, and all other related expenses.

This account is used to recognize the costs incurred in the movement/transport of

government officers and employees within the country. This includes transportation, travel
per diems, ferriage, and all other related expenses.

This account is used to recognize the costs incurred for the participation/attendance in and
conduct of trainings, conventions and seminars/workshops. It includes training fees,
honoraria of lecturers, cost of handouts, supplies, materials, meals, snacks and all other
training related expenses.

This account is used to recognize the costs of scholarships granted by the government to
individuals in the pursuit of further learning, study or research.

This account is used to recognize the cost or value of office supplies such as bond paper,
ink, and small tangible items like staple wire remover, puncher, stapler and other similar
items issued to end-users for government operations.
This account is used to recognize the cost of accountable forms with or without money
value such as official receipts, passports, tickets, permit/license plates, LTO plates, and the
like, issued to end-users.
This account is used to recognize the cost of non-accountable forms such as pre-printed
application forms, tax returns forms, accounting forms and the like, issued to end-users.

This account is used to recognize the costs of food, medicines, veterinary and other
maintenance needs of animals issued for use in government parks, zoos, wildlife
sanctuaries and botanical gardens. This also includes
supplies issued for zoological researches, preservations, breeding and other purposes.

This account is used to recognize the cost of food issued to hospital/rehabilitation patients,
jail inmates and the like.

This account is used to recognize the cost of goods issued/distributed to people affected
by calamities/disasters/ground conflicts such as canned goods, blankets, mats, kitchen
utensils, flashlights and other similar items. This also includes the cost of food served to
people affected by calamities/disasters/ground conflicts.

This account is used to recognize the costs of drugs and medicines issued to end-users for
government operations.
This account is used to recognize the costs of medical, dental and laboratory supplies
issued to end-users for government operations.
This account is used to recognize the costs of fuel, oil and lubricants issued for use of
government vehicles and other equipment in connection with government
operations/projects.

This account is used to recognize the cost of fertilizers, pesticides and other marine and
agricultural supplies issued in government operations/projects. This includes supplies
issued for aquaculture researches, environment protections/ preservations and the like.
This account is used to recognize the cost of books and instructional materials distributed
to public schools including flipcharts, video clips/slides, and the like.
This account is used to recognize the cost or value of military and police supplies
issued/used in government operations such as clubs/cudgels, night sticks, police/traffic
gears, flashlights, truncheons, ammunitions and the like.
This account is used to recognize the cost of chemical and filtering supplies used in
government operations
This account is used to recognize the cost of semi-expendable machinery and equipment
used in operation.
This account is used to recognize the cost of semi-expendable machinery and equipment
used in operation.
This account is used to recognize the cost of inventories issued to endusers not otherwise
classified under the specific inventory expense accounts.

This account is used to recognize the cost of water consumed in government

operations/projects.
This account is used to recognize the cost of electricity consumed in government
operations/projects.
This account is used to recognize the gas/heating costs incurred by foreign-based
government agencies during winter months.
This account is used to recognize the cost of utilities consumed in government
operations/projects not falling in under any specific utility expense account.

This account is used to recognize the cost of delivery/transmission of official messages,

mails, documents, recognizes and the like.
This account is used to recognize the cost of transmitting messages thru telephone lines
(mobile or landlines), faxes, telex and the like whether prepaid or postpaid.
This account is used to recognize the cost of using internet services in government
operations.
This account is used to recognize the cost of using cable/satellite/telegram/radio services.

This account is used to recognize the amount given in recognition of any civic or
professional achievement, excellent performance and rewards to informers for the receipt
of reliable information leading to the successful arrest/capture of fugitives,
seizure/confiscation of smuggled goods, or collection of unpaid
taxes/surcharges/fines/penalties. It also includes amount awarded by
courts/administrative bodies to persons affected by the destruction of
property/death/injury.
This account is used to recognize the amount paid to winners of competitive and
promotional activities.
This account is used to recognize the amount awarded by courts/administrative bodies to
persons affected by the destruction of property/death/injury.

This account is used to recognize the cost incurred in the conduct of cadastral, structural,
topographical, statistical and other type of surveys conducted by government agencies.
This account is used to recognize the cost incurred in the conduct of studies to gain
scientific or technical knowledge on future projects including development, refinement or
evaluation of policies for use of management.
This account is used to recognize the costs of demolition of structures and relocation of
settlers and structures affected by government projects.
This account is used to recognize the costs incurred in removing large accumulation of
decomposed litters and other organic debris in and deepening of canals, sewerage, rivers,
creeks, and the like.

This account is used to recognize the costs of generation, transmission and distribution of
water, electricity, information/communications, power and other related services intended
for sale and/or redistribution.

This account is used to recognize the amount paid for expenses related to surveillance
activities in civilian government agencies that are intended to support the mandate or
operations of the agency.
This account is used to recognize the amount paid for expenses related to intelligence
information gathering activities of uniformed and military personnel, and intelligence
practitioners that have direct impact to national
security. The release of Intelligence Fund is subject to the approval of the President of the
Philippines.
This account is used to recognize the amount paid for expenses incidental to the
performance of official functions, such as: meetings and conferences, public relations,
educational, cultural and athletic activities,
membership fees in government organizations, etc.

This account is used to recognize the cost incurred for authorized legal services rendered
by private lawyers. This includes special counsel allowance granted to government lawyers
deputized to represent the government in court as special counsel.
This account is used to recognize the cost of operating expenses provided by auditees for
auditing services rendered by the Commission on Audit.

This account is used to recognize the cost of services rendered by consultants contracted
to perform particular outputs or services primarily advisory in nature and requiring highly
specialized or technical expertise which cannot be provided by the regular staff of the
agency.

This account is used to recognize the cost of other professional services contracted by the
agency not otherwise classified under any of the specific professional services accounts.

This account is used to recognize the cost of services contracted for the upkeep and
sanitation of the public places. This includes the cost of garbage and hospital waste
collection and disposal.
This account is used to recognize the cost of janitorial services contracted by the
government.
This account is used to recognize the cost of security services contracted by the
government.
This account is used to recognize the cost of other general services contracted by the
agency not otherwise classified under any of the specific general services accounts.

This account is used to recognize the cost of repairs and maintenance on

buildings/warehouses and other structures held for rent/lease or held for capital
appreciation or both.
This account is used to recognize the cost of repairs and maintenance on aquaculture
structures and other land improvements constructed/ acquired/ developed for public use.
This account is used to recognize the cost of repairs and maintenance on road networks;
flood control systems; sewer systems; water supply systems; power supply systems;
communications networks; seaport systems; airport systems; parks, plazas, monuments;
and other infrastructure assets.
This account is used to recognize the cost of repairs and maintenance on office buildings;
school buildings; hospitals and health centers; markets; slaughterhouses; hostels and
dormitories; and other structures.
This account is used to recognize the cost of repairs and maintenance on machinery; office
equipment; information and communications technology (ICT) equipment; agricultural and
forestry equipment; marine and fishery equipment; airport equipment; communication
equipment; construction and heavy equipment; disaster response and rescue equipment;
military, police and security equipment; medical equipment; printing equipment; sports
equipment; technical and scientific equipment; and other machinery and equipment.

This account is used to recognize the cost of repairs and maintenance on motor vehicles;
trains; aircrafts; watercrafts; and other transportation equipment.
This account is used to recognize the cost of repairs and maintenance on furniture and
fixtures.
This account is used to recognize the cost of repairs and maintenance of buildings; and
other leased assets acquired by a lessee under a finance lease contract/agreement.
This account is used to recognize the cost of repairs and maintenance of improvements on
land, buildings and other assets occupied by a lessee under an operating lease.
This account is used to recognize the cost of restoration and maintenance of heritage
assets.
This account is used to recognize the cost of repairs and maintenance of semi-expendable
machinery and equipment.
This account is used to recognize the cost of repairs and maintenance of semi-expendable
furniture, fixtures and books.
This account is used to recognize the cost of repairs and maintenance of other property,
plant and equipment not falling under any of the specific property, plant and equipment
account.

This account is used by the Bureau of the Treasury to recognize replenishments made to
Authorized Government Servicing Banks for negotiated MDS checks and other payments
on accounts of NGAs; constructive issuance of NCAA for advanced payments made by
foreign creditors and donors; constructive issuance of CDC to Foreign Service Posts;
Working Fund deposited to the foreign currency accounts of implementing NGAs for FAPs;
constructive issuance of NCA for TRAs to BIR and Tax Expenditure Fund (TEF) Subsidy to
GOCCs and NGAs.
This account is used by NGAs to recognize financial assistance to other NGAs through
transfer of funds or assets.
This account is used to recognize financial assistance to LGUs through transfer of funds or
assets for government programs/projects/activities.

This account is used to recognize the NG’s budgetary support to GOCCs/GFIs for operating
expenses; conversion to subsidy of advances and interest on advances of the NG on
GOCCs/GFIs’ loans; internal revenue taxes and customs duties; and tariffs on importation
of the GOCCs chargeable against the tax expenditure subsidy.

This account is used to recognize the financial assistance to NGOs/Pos through transfer of
funds or assets for implementation of government programs/projects.
This account is used to recognize the amount of internal revenue allotment (IRA) due to
LGUs.
This account is used to recognize the amount of funds/assets transferred by the Central
Office to the Regional Offices/Staff Bureaus of an agency or department.
This account is used to recognize the amount of funds/assets transferred by the Central
Office/Regional Offices/Staff Bureaus to the Operating Units of an agency or department.
This account is used to recognize the amount of funds/assets transferred to other funds.
This account is used to recognize the financial assistance given to individuals and
institutions other than government agencies or NGOs/Pos for government
programs/projects/activities.

This account is used to recognize the amount of taxes, duties, licenses and other fees due
to regulatory agencies. This also includes taxes on interest income on savings deposits,
time deposits, and government securities of the bond sinking fund/other funds.
This account is used to recognize the amount of premiums paid by the agency for the
fidelity bonds of accountable officers.
This account is used to recognize the amount of premiums paid by the agency for the
insurable risks of government properties.

This account is used to recognize the costs incurred for labor and wages. These include
labor payroll paid for projects undertaken by administration, for agricultural activities
involving hired labor, student wages, etc.

This account is used to recognize the costs incurred for advertisement, such as expenses to
(a) promote and market products and services; and (b) publish invitations to bid and other
authorized government advertisements.

This account is used to recognize the costs of printing and binding of

manuscripts/documents, forms, manuals, brochures, pamphlets, and the like.

This account is used to recognize the expenses incurred for official meetings/conferences
and other official functions.

This account is used to recognize the cost of transporting goods/merchandise sold in the
course of business operations. This includes the cost of moving agency’s own people and
properties from one station to another.
This account is used to recognize rental/lease of land, buildings, facilities, equipment,
vehicles, machineries, and the like.
This account is used to recognize membership fees/dues/contributions to
recognized/authorized professional organizations.
This account is used to recognize the cost of subscriptions to library and other reading
materials.
This account is used to recognize the amount of donations to other levels of government
and individuals and institutions.

This account is used to recognize expenses incurred in connection with litigation

proceedings and registration/consolidation of ownership of acquired assets, as well as
those incurred in their preservation/maintenance.
This account is used to recognize the losses incurred for loans/indebtedness guaranteed by
the government as authorized by law or competent authority. This also includes claims for
foreign exchange risk cover and credit risk
cover on foreign loans of GFIs; debt service payments on projects under the Build-Operate-
Transfer (BOT) scheme or its variants assumed by the NG; and amount paid by the NG for
guaranteed GOCC loans due to insolvency.

This account is used to recognize other operating expenses not falling under any of the
specific maintenance and other operating expense accounts.