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 Description

Traveling Expenses

This account is used to recognize the costs incurred in the movement/transport of government officers and employees
Traveling Expenses-Local 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
Traveling Expenses-Foreign within the country. This includes transportation, travel per diems, ferriage, and all other related expenses.

Training and Scholarship Expenses

This account is used to recognize the costs incurred for the participation/attendance in and conduct of trainings,
Training Expenses 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
Scholarship Grants/Expenses
learning, study or research.
Supplies and Materials Expenses

This account is used to recognize the cost or value of office supplies such as bond paper, ink, and small tangible items like
Office Supplies Expenses 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,
Accountable Forms Expenses
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
Non-Accountable Forms Expenses
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
Animal/Zoological Supplies Expenses for use in government parks, zoos, wildlife sanctuaries and botanical gardens. This also includes
supplies issued for zoological researches, preservations, breeding and other purposes.

Food Supplies Expenses 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
Welfare Goods Expenses 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.

Drugs and Medicines Expenses 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
Medical, Dental and Laboratory Supplies Expenses
operations.
This account is used to recognize the costs of fuel, oil and lubricants issued for use of government vehicles and other
Fuel, Oil and Lubricants Expenses
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
Agricultural and Marine Supplies Expenses 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
Textbooks and Instructional Materials Expenses
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
Military, Police and Traffic Supplies Expenses such as clubs/cudgels, night sticks, police/traffic gears, flashlights, truncheons, ammunitions and the like.

Chemical and Filtering Supplies Expenses This account is used to recognize the cost of chemical and filtering supplies used in government operations
Semi-Expendable Machinery and Equipment Expenses This account is used to recognize the cost of semi-expendable machinery and equipment used in operation.
Semi-Expendable Furniture, Fixtures and Books Expenses 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
Other Supplies and Materials Expenses
inventory expense accounts.
Utility Expenses
Water Expenses This account is used to recognize the cost of water consumed in government operations/projects.
Electricity Expenses 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
Gas/Heating Expenses
months.
This account is used to recognize the cost of utilities consumed in government operations/projects not falling in under any
Other Utility Expenses
specific utility expense account.
Communication Expenses
This account is used to recognize the cost of delivery/transmission of official messages, mails, documents, recognizes and
Postage and Courier Expenses
the like.
This account is used to recognize the cost of transmitting messages thru telephone lines (mobile or landlines), faxes, telex
Telephone Expenses
and the like whether prepaid or postpaid.
Internet Subscription Expenses This account is used to recognize the cost of using internet services in government operations.
Cable, Satellite, Telegraph and Radio Expenses This account is used to recognize the cost of using cable/satellite/telegram/radio services.
Awards/Rewards, Prizes and Indemnities

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
Awards/Rewards Expenses 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.

Prizes 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
Indemnities
destruction of property/death/injury.

Survey, Research, Exploration and Development Expenses

This account is used to recognize the cost incurred in the conduct of cadastral, structural, topographical, statistical and other
Survey Expenses
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
Research, Exploration and Development Expenses 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
Demolition and Relocation Expenses
government projects.
This account is used to recognize the costs incurred in removing large accumulation of decomposed litters and other organic
Desilting and Dredging Expenses
debris in and deepening of canals, sewerage, rivers, creeks, and the like.
Generation, Transmission and Distribution Expenses
This account is used to recognize the costs of generation, transmission and distribution of water, electricity,
Generation, Transmission and Distribution Expenses
information/communications, power and other related services intended for sale and/or redistribution.
Confidential, Intelligence and Extraordinary Expenses
This account is used to recognize the amount paid for expenses related to surveillance activities in civilian government
Confidential Expenses
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
Intelligence Expenses 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:
Extraordinary and Miscellaneous Expenses meetings and conferences, public relations, educational, cultural and athletic activities,
membership fees in government organizations, etc.
Professional Services
This account is used to recognize the cost incurred for authorized legal services rendered by private lawyers. This includes
Legal Services 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
Auditing Services
Commission on Audit.
This account is used to recognize the cost of services rendered by consultants contracted to perform particular outputs or
Consultancy Services 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
Other Professional Services
under any of the specific professional services accounts.
General Services
This account is used to recognize the cost of services contracted for the upkeep and sanitation of the public places. This
Environment/Sanitary Services
includes the cost of garbage and hospital waste collection and disposal.
Janitorial Services This account is used to recognize the cost of janitorial services contracted by the government.
Security Services 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
Other General Services
any of the specific general services accounts.
Repairs and Maintenance
This account is used to recognize the cost of repairs and maintenance on buildings/warehouses and other structures held
Repairs and Maintenance-Investment Property
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
Repairs and Maintenance-Land Improvements
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
Repairs and Maintenance-Infrastructure Assets 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
Repairs and Maintenance-Buildings and Other Structures
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
Repairs and Maintenance-Machinery and Equipment 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
Repairs and Maintenance-Transportation Equipment
other transportation equipment.
Repairs and Maintenance-Furniture and Fixtures 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
Repairs and Maintenance-Leased Assets
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
Repairs and Maintenance-Leased Assets Improvements
occupied by a lessee under an operating lease.
Restoration and Maintenance-Heritage Assets This account is used to recognize the cost of restoration and maintenance of heritage assets.
Repairs and Maintenance-Semi-Expendable Machinery and
This account is used to recognize the cost of repairs and maintenance of semi-expendable machinery and equipment.
Equipment
Repairs and Maintenance-Semi-Expendable Furniture, Fixtures
This account is used to recognize the cost of repairs and maintenance of semi-expendable furniture, fixtures and books.
and Books
This account is used to recognize the cost of repairs and maintenance of other property, plant and equipment not falling
Repairs and Maintenance-Other Property, Plant and Equipment
under any of the specific property, plant and equipment account.
Financial Assistance/Subsidy

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
Subsidy to NGAs 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.

Financial Assistance to 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
Financial Assistance to Local Government Units
programs/projects/activities.

This account is used to recognize the NG’s budgetary support to GOCCs/GFIs for operating expenses; conversion to subsidy
Budgetary Support to Government-Owned or Controlled
of advances and interest on advances of the NG on GOCCs/GFIs’ loans; internal revenue taxes and customs duties; and
Corporations
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
Financial Assistance to NGOs/Pos
implementation of government programs/projects.
Internal Revenue Allotment 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
Subsidy to Regional Offices/Staff Bureaus
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
Subsidy to Operating Units
Bureaus to the Operating Units of an agency or department.
Subsidy to Other Funds 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
Subsidies-Others
agencies or NGOs/Pos for government programs/projects/activities.
Taxes, Insurance Premiums and Other Fees
 This account is used to recognize the amount of taxes, duties, licenses and other fees due to regulatory agencies. This also
Taxes, Duties and Licenses includes taxes on interest income on savings deposits, time deposits, and government securities of the bond sinking
fund/other funds.

Fidelity Bond Premiums 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
Insurance Expenses
properties.
Labor and Wages
This account is used to recognize the costs incurred for labor and wages. These include labor payroll paid for projects
Labor and Wages
undertaken by administration, for agricultural activities involving hired labor, student wages, etc.
Other Maintenance and Operating Expenses

This account is used to recognize the costs incurred for advertisement, such as expenses to (a) promote and market
Advertising Expenses 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,
Printing and Publication Expenses
pamphlets, and the like.

Representation Expenses 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
Transportation and Delivery Expenses
includes the cost of moving agency’s own people and properties from one station to another.

Rent/Lease Expenses This account is used to recognize rental/lease of land, buildings, facilities, equipment, vehicles, machineries, and the like.

Membership Dues and Contributions to Organizations This account is used to recognize membership fees/dues/contributions to recognized/authorized professional organizations.

Subscription Expenses This account is used to recognize the cost of subscriptions to library and other reading materials.

Donations 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
Litigation/Acquired Assets Expenses 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
Loss on Guaranty 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.

Other Maintenance and Operating Expenses D

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