Bednet Utilization Survey in the Philippines

Bednet Utilization Survey in the Philippines Bednet Utilization and Knowledge-Attitude-Practice Survey among Selected Barangays in 40 41 Malaria Endemic Provinces in the Philippines Survey Protocol Introduction: The Philippines has 80 provinces comprising 1,634 municipalities. These municipalities are further subdivided into barangays (villages) which is the smallest administrative unit. At the start of 2003, malaria was endemic in 66 provinces in the Philippines. The population at risk, defined at that time as the entire population of the province where malaria cases were found, was estimated to be 70,687,400. By 2010, malaria was endemic in 57 provinces and 843 municipalities in the Philippines. The population at most risk was 6,387,734, or 12.5% of the total national population. At this time, the population at risk was defined as the people living in barangays with stable, unstable and sporadic transmission based on the most recent stratification system of the National Program. By 2013, there was further reduction in the number of malaria endemic provinces to 53. Just 47 higher-incidence municipalities in 13 provinces contributed about 97% of the total malaria cases reported in 2011-2013 Malaria has historically been one of the 10 leading causes of morbidity and mortality in the Philippines. Over an 8-year period, and in particular, the recent years of 2010-2013 – there has been a significant reduction in malaria cases, annual parasite incidence (API) and mortality rates throughout most of the country (Malaria Program Review 2013). Incidence of malaria has declined rapidly due to the intensified strategies implemented in the endemic areas by the Philippine Department of Health (DOH) and Local Government Units with the support from The Global Fund (TGF), World Health Organization (WHO), Pilipinas Shell Foundation Inc. (PSFI) and other partners. Recent report indicates malaria cases to be less than seven thousand five hundred in 2013 down from more than twenty thousand cases at the start of the project. The national goal of malaria elimination by 2020, in the light of current developments, is attainable. Fine tuning the program strategies and activities can be f urther enhanced with the data gathered in this study. Review of Literature Insecticide treated nets (ITN) are an effective tool for preventing the transmission of malaria[Lengeler C. Insecticide-treated bed nets and curtains for preventing malaria. Cochrane Database of Systematic Reviews 2004, Issue 2.]. Efforts promoting the use of LLIN are geared towards the broader objective of universal coverage, defined at the household level as the use of insecticide-treated nets by all household members regardless of age or gender, and with a coverage at the community level reaching at least 80% of those at risk [WHO, Insecticide Treated Mosquito Nets: A WHO Position Statement]. In a bednet utilization survey conducted in 2012 by Dela Cruz et. al, ninety-eight percent (98%) of households in the areas surveyed owned a mosquito net. On the average, there were 2.72 or roughly 3 nets present in every household. The survey revealed further that eighty-four percent (84%) of total sample population have slept inside a mosquito net the previous night. Also, approximately ninety-seven per cent (97%) of children 5 years old and below in the sample population slept under a mosquito net the previous night and approximately eighty-eight (88%) of pregnant women in the same sample population did likewise. This current survey seeks to determine the current rates of use and roughly validate such practice as revealed in the previous surveys. Objectives of the Survey: The survey aims to: 1. To determine the coverage and usage of LLINs by general populations, by pregnant women, by children less than five years of age in the target provinces, municipalities, and barangays identified. 2. To assess the interviewees’ knowledge, attitudes, and practices with respect to malaria. 3. Generate data for program monitoring and evaluation. The results of this survey will likewise be used as baseline for the 13 provinces to which change will be evaluated against in 2016. Key Indicators to measure: Proportion of population who slept under the mosquito net the previous night Proportion of children under 5 who slept under the mosquito net the previous night Proportion of pregnant women who slept under the mosquito net the previous night Percentage of population at risk covered by LLINs Proportion of population owning a mosquito net (ITN/ LLIN) Proportion of population who know the cause of, symptoms of, treatment for, and preventive measures for malaria stratified by people owning and not owning nets Study area and study population: The BUS-KAP will be conducted in a total of 41 malaria endemic provinces in the country. The 41 provinces will be divided into 2 groups of provinces with each cluster having a sample obtained from them. One group will be composed of 13 provinces while the other group will be of 28 provinces. The 13 provinces in the first group represent the provinces that will be covered in 2015 to 2017 under the GFATM New Funding Model (NFM) Grant. These are the provinces with a three-year average API of more than 1 per 1,000 pop. In these provinces, there are approximately 3,352,465 people living in the stable, unstable and, sporadic transmission barangays (population-at-risk). The second group of provinces of 28 is those with a three-year average API falling below 1 per 1,000 pop. These provinces will no longer be fully covered in the NFM Grant in 2015 to 2017. These provinces have a total at-risk population of 3,094,007. Study Methodology: The study will be a cross-sectional survey. The 41 provinces will be divided into 2 groups – one group with 13 provinces and the other group with 28 provinces. The group of 13 provinces are those with average 3-year API of 1 per 1,000 pop and above; the group of 28 provinces are those with a 3-year average API of less than 1 per 1,000 pop. The group of 13 provinces represents the provinces that will be covered under the NFM Grant in 2015-2017. From each group, only the barangays with stable, unstable and sporadic transmission will be included as source of the household samples. By definition, the people residing in these barangays within the provinces are the population-at-risk. Sample size will be computed using the estimated population-at-risk and household number in the identified stable, unstable, and sporadic transmission barangays. Both groups of provinces will have a sample of their own. The household will be the unit to be sampled or surveyed. The household number in the barangays will be obtained by dividing the population by 5, which is the estimated household size. The barangays in each group of provinces will be clustered according to stratification – a cluster of stable transmission barangays, a cluster for unstable, and another cluster for sporadic transmission. The household samples will be taken from the clusters of the stable, unstable, and sporadic transmission barangays in the provinces. A sample will be taken from each stratification area – a number from all stable transmission barangays, another number will be taken from the unstable, and another from the sporadic areas. The number of barangays per stratification area that are to be included in the survey is 30 (the minimum number statistically requested). and average number of households to be surveyed in each barangay is equal to total number of households per stratification area divided by 30. The barangays to be surveyed will be randomly selected. Likewise, the households to be interviewed in each barangay will be randomly selected. Sample Size: The sample size figures were produced using StatCalc of Epi Info 7. The factors considered in determining sample size are the following: (1) A desired confidence level of 95% (2) An assumed prevalence of 50% in the target population. (3) The Design Effect (DEFF), which expresses the increase of the sample size needed over that of a simple random sample as a multiplier. A DEFF of 2 will be used. (4) The desired precision, typically equal to one half of the confidence interval width. We will assume that an overall precision of 5% is desired. (5) A 10% non-response rate is also assumed Data Gathering: A team will be trained to conduct the interviews among the selected samples. The survey questionnaire form, attached as Annex B, will be used in the interviews. Two sets of questionnaires will be utilized. The first set is the household-level questionnaire that will be answered by the head of the household or, in the event that the head of the household is not present, the person next in authority who residing in the household will be interviewed. The questions to be answered pertains to household composition, characteristics of the house, household health seeking behavior, net ownership, net use, and others (refer to Annex A Questionnaire). The second set is the individual-level questionnaire that will be answered by all eligible adults ranging from 15 years old and above who are residing in the household and are present at the time of visit. The questions in this set pertain to knowledge and attitudes of the respondents. The trained team of interviewers will fill-up the printed questionnaires with the answers provided by the respondents Inclusion Criteria: For the household level questionnaire, the household head, father or mother, will be the eligible respondent. In the absence of either, any resident of the household above 15 years old may answer. For the individual level questionnaire, all individuals residing in the household at the time of survey who are above 15 years old are eligible respondents. Data Management and Analysis: The data from the completed questionnaires will be entered into excel software or other capable data management software. Means and proportions will be computed/ generated to establish the values for the identified indicators: Proportion of population who slept under the mosquito net the previous night Proportion of children under 5 who slept under the mosquito net the previous night Proportion of pregnant women who slept under the mosquito net the previous night Percentage of population at risk covered by LLINs Proportion of population who know the cause of, symptoms of, treatment for, and preventive measures for malaria Ethical Considerations: Confidentiality will be observed and maintained at all times possible. Data gatherers and encoders will be made familiar with the questions and its implications and will be trained on delivering the questions and handling responses gathered. Wherever possible, responses are coded and known only to the research team. All these measures are to minimize the risk of breech in confidentiality that may produce negative consequences to the respondent/s reputation or status. Further, informed consent will be utilized for the respondents of the survey. The respondents will be briefed on the purpose and process of the survey and only if they fully understand and agree to what was explained will they be considered as participant. This will be documented with a signed informed consent form. The data gatherers will likewise be trained in obtaining the informed consent form. Where appropriate, the questionnaires and informed consent form will be translated to the local dialect or dominant dialect understood in the community. The translated versions will be tested for understandability or validity. Review and clearance from a recognized Ethical Review Board will be sought. In addition, review and affirmation from the National Commission on Indigenous Peoples and other governing groups of the affected populations will be obtained as needed. Time Frame: The study will take about 4 months to complete and will be contracted out to a third party entity who will closely work with the malaria Technical Working Group spearheaded by the National Program Coordinator of the Department of Health. Budget: This conduct of this survey will be contracted out to a third party. Estimated budget and its breakdown are as follows:

Ngas Manual

MANUAL ON THE NEW GOVERNMENT ACCOUNTING SYSTEM For National Government Agencies ACCOUNTING POLICIES Volume I Chapter 1. Introduction Objectives of the Manual. The New Government Accounting System (NGAS) Manual presents the basic policies and procedures; the new coding system; the accounting systems, books, registries, records, forms, reports, and financial statements; and illustrative accounting entries to be adopted by all national government agencies effective January 1, 2002. The objectives of the Manual are to prescribe the following: . Uniform guidelines and procedures in accounting for government funds and property; b. New coding structure and chart of accounts; c. Accounting books, registries, records, forms, reports and financial statements; and d. Accounting entries. Coverage. This Manual shall be used by all national government agencies. Legal Basis. This Manual is prescribed by the Commission on Audit pursuant to Article IX-D, Section 2 par. (2) of the 1987 Constitution of the Republic of the Philippines which provides that: The Commission on Audit shall have exclusive authority, subject to the limitations in this Article, to define the scope of its audit and examination, establish the techniques and methods required therefor, and promulgate accounting and auditing rules and regulations, including those for the prevention and disallowance of irregular, unnecessary, excessive, extravagant, or unconscionable expenditures, or uses of government funds and properties†. (underscoring supplied) Chapter 2. Basic Features and Policies Basic Features and Policies. The NGAS has the following basic features and policies, to wit: a.Accrual Accounting. A modified accrual basis of accounting shall be used. Under this method, all expenses shall be recognized when incurred and reported in the financial statements in the period to which they relate. Income shall be on accrual basis except for transactions where accrual basis is impractical or when other methods are required by law. b. One Fund Concept. This system adopts the one fund concept. Separate fund accounting shall be done only when specifically required by law or by a donor agency or when otherwise necessitated by circumstances subject to prior approval of the Commission. . Chart of Accounts and Account Codes. A new chart of accounts and coding structure with a three-digit account numbering system shall be adopted. (See Volume III, The Chart of Accounts) d. Books of Accounts. All national agencies shall maintain two sets of books, namely: Regular Agency (RA) Books. These shall be used to record the receipt and utilization of Notice of Cash Allocation (NCA) and other income/receipts which the agencies are authorized to use and to deposit with Authorized Government Depository Bank (AGDB) and the National Treasury.These shall consist of journals and ledgers, as follows: Journals †¢ Cash Receipts Journal (CRJ) †¢ Cash Disbursements Journal (CDJ) †¢ Check Disbursements J ournal (CkDJ) †¢ General Journal (GJ) Ledgers †¢ General Ledger (GL) †¢ Subsidiary Ledgers (SL) for: ? Cash ? Receivables ? Inventories ? Investments ? Property, Plant and Equipment ? Construction in Progress ? Liabilities ? Income ? Expenses National Government (NG) Books. These shall be used to record income which the agencies are not authorized to use and are required to be remitted to the National Treasury.These shall consist of: †¢ Cash Journal (CJ) †¢ General Journal (GJ) †¢ General Ledger (GL) †¢ Subsidiary Ledger (SL) With the implementation of the computerized agency accounting system, only the General Journal shall be used together with the ledgers by both books. e. Financial Statements. The following statements shall be prepared: †¢ Balance Sheet †¢ Statement of Government Equity †¢ Statement of Income and Expenses †¢ Statement of Cash Flows Notes to Financial Statements shall accompany the above tatements. f. Two-Mon ey Column Trial Balance. The two – money column trial balance showing the account balances shall be used. g. Allotment and Obligation. Obligation accounting is modified to simplify procedures in the incurrence and liquidation of obligations and the recording of the budgetary accounts (allotments and obligations incurred and liquidated). Separate registries shall be maintained to control the allotments and obligations for each of the four classes of allotments, namely: Registry of Allotments and Obligations – Capital Outlay (RAOCO) †¢ Registry of Allotments and Obligations – Maintenance and Other Operating Expenses (RAOMO) †¢ Registry of Allotments and Obligations – Personal Services (RAOPS) †¢ Registry of Allotments and Obligations- Financial Expenses (RAOFE). h. Notice of Cash Allocation (NCA). The receipt of NCA by the agency shall be recorded in the books as debit to account â€Å"Cash-National Treasury, Modified Disbursement System (MD S)† and credit to account â€Å"Subsidy Income from National Government†. i. Financial Expenses.Financial expenses such as bank charges, interest expenses, commitment charges and other related expenses shall be separately classified from Maintenance and Other Operating Expenses (MOOE). j. Perpetual Inventory of Supplies and Materials. Supplies and materials purchased for inventory purpose shall be recorded using the perpetual inventory system. Regular purchases shall be coursed thru the inventory account and issuances thereof shall be recorded as they take place except those purchased out of Petty Cash Fund which shall be charged directly to the appropriate expense accounts. k. Valuation of Inventory.Cost of ending inventory of supplies and materials shall be computed using the moving average method. l. Maintenance of Supplies and Property, Plant and Equipment Ledger Cards. For appropriate check and balance, the Accounting Units of agencies, as well as the Property Offi ces, shall maintain Supplies Ledger Cards/Stock Cards by stock number and Property, Plant and Equipment Ledger Cards/Property Cards by category of property, plant and equipment, respectively. m. Construction of Assets. For assets under construction, the Construction Period Theory shall be applied for costing purposes.Bonus paid to the contractor for completing the work ahead of time shall be added to the total cost of the project. Liquidated damages charged and paid for by the contractor shall be deducted from the total cost of the project. Any related expenses incurred during the construction of the project, such as taxes, interest, license fees, permit fees, clearance fee, etc. shall be capitalized, and those incurred after the construction shall form part of operating cost. n. Registry of Public Infrastructures/Registry of Reforestation Projects.For agencies that construct public infrastructures, such as roads, bridges, waterways, railways, plaza, monuments, etc. , and invest on reforestation projects, a Registry of Public Infrastructures (RPI)/Registry of Reforestation Projects (RRP) shall be maintained for each category of infrastructures/reforestation projects. Examples are: †¢ Registry of Public Infrastructures – Bridges (RPIB) †¢ Registry of Public Infrastructures – Roads (RPIR) †¢ Registry of Public Infrastructures – Parks (RPIP) †¢ Registry of Reforestation Projects (RRP)A Summary of Public Infrastructures/Reforestation Projects shall be prepared and included in the Notes to Financial Statements. o. Depreciation. The straight-line method of depreciation shall be used. Depreciation shall start on the second month after purchase of the property, plant and equipment, and a residual value equivalent to ten percent of the purchase cost shall be set-up. Public infrastructures/reforestation projects as well as serviceable assets that are no longer being used shall not be charged any depreciation. . Reclassification o f Assets. Serviceable assets no longer being used shall be reclassified to â€Å"Other Assets† account and shall not be subject to depreciation. q. Allowance for Doubtful Accounts. An Allowance for Doubtful Accounts shall be set up for estimated uncollectible trade receivables to allow for their fair valuation. r. Elimination of Contingent Accounts. Contingent accounts shall no longer be used. All financial transactions shall be recorded using the appropriate accounts.Cash shortages and disallowed payments, which become final and executory, shall be recorded under receivable accounts â€Å"Due From Officers and Employees† or â€Å"Receivables-Disallowances/ Charges†, as the case may be. s. Recognition of Liability. Liability shall be recognized at the time goods and services are accepted or rendered and supplier/creditor bills are received. t. Interest Accrual. Whenever practical and appropriate, interest income and/or expense shall be accrued and recognized in the books of accounts. u. Accounting for Borrowings and Loans. All borrowings and loans incurred shall be recorded to the appropriate liability accounts. . Elimination of corollary and negative journal entries. The use of corollary and negative journal entries shall be stopped. Acquisition/Disposition of assets shall be debited/credited to the appropriate asset accounts. If an error is committed, a correcting entry to adjust the original entry shall be prepared. w. Petty Cash Fund. The Petty Cash Fund shall be maintained under the imprest system. As such, all replenishments shall be directly charged to the expense account and at all times, the Petty Cash Fund shall be equal to the total cash on hand and the unreplenished expenses.The Petty Cash Fund shall not be used to purchase regular inventory/items for stock. x. Foreign Currency Adjustment. Cash deposits in foreign currency and outstanding foreign loans shall be computed at the exchange rate prescribed by the Bangko Sentral ng P ilipinas at balance sheet date. The total cash deposits and foreign loans payable shall be adjusted at the end of each month and any gain or loss on foreign exchange shall be recognized. The subsidiary ledger for foreign currency obligations shall reflect the appropriate foreign currency in which the loan is payable.The liability shall be expressed both in the foreign and local currency. Chapter 3. Accounting Systems General Accounting Plan. The General Accounting Plan (GAP) shows the overall accounting system of a government agency/unit. It includes the source documents, the flow of transactions and its accumulation in the books of accounts and finally their conversion into financial information/data presented in the financial reports. Presented on next page is the General Accounting Plan for national government agencies. The following accounting systems are: . Budgetary Accounts System; b. Receipts/Income and Deposit System; c. Disbursement System; and d. Financial Reporting Syste m. 4 BUDGETARY ACCOUNTS Budgetary Accounts System. The Budgetary Accounts System encompasses the processes of preparing Agency Budget Matrix (ABM), monitoring and recording of allotments received by the agency from the DBM, releasing of Sub-Allotment Release Order (Sub-SARO) to Regional Offices (RO) by the Central Office (CO); issuance of Sub-SARO to Operating Units (OU) by the RO; and recording and monitoring of obligations.Budgetary Accounts. Budgetary accounts consist of the appropriations, allotments and obligations. Appropriations refer to authorizations made by law or other legislative enactment for payments to be made with funds of the government under specified conditions and/or for specified purposes. Appropriations shall be monitored and controlled through registries and control worksheets by the DBM and COA, respectively.Budgetary accounts allotments and obligations are discussed in the succeeding sections. INSERT GENERAL ACCOUNTING PLAN for National Government Agencies A gency Budget Matrix (ABM). The ABM refers to a document showing the disaggregation of agency expenditures into components like, among others, by source of appropriations, by allotment class and by need of clearance. Procedures for the Preparation of the ABM |Area of |Seq. | |Responsibility |No. |Activity | | | | | |Budget Unit | | | | Concerned Staff |1 |Based on the approved General Appropriations Act (GAA) and | | |in coordination with the DBM, prepares the ABM by | | | |appropriations/financing sources to support expenditures to| | | |be made during the year broken down by allotment | | | |class/expenses. | | |Note 1 | | | |The ABM shall contain, among others, the following | | | |information: | | | |The amount to be released categorized under â€Å"Not Needing | | | |Clearance† column, and | | | |The amount that will be released through the issuance of | | | |Special Allotment Release Order (SARO) categorized under | | | |†Needing Clearance† column including continuing | | | |appropriations based on the Statement of Allotments, | | | |Obligations and Balances (SAOB). | | | | | |2 |Initials under ‘Prepared by' portion of the ABM. | | | | | |Head, Budget Unit |3 |Reviews and signs ‘Prepared by’ portion of the ABM. | |Concerned Staff |4 |Forwards the ABM together with a transmittal letter for the| | | |DBM to the Head of the Agency for signature/approval. | | | | | |Head of the Agency |5 |Approves/Signs the ABM and the transmittal letter. | | | | |Concerned Staff |6 |Records in the logbook maintained and submits the signed | | | |ABM to the DBM for approval. | Allotment Release Order (ARO). The ARO is a formal document issued by the DBM to the head of the agency containing the authorization, conditions and amount of an agency allocation. The document may be the ABM, where the amount of allocation not needing clearance is indicated, or the Special Allotment Release Order (SARO), where the release of which is subject to c ompliance with specific laws or regulations or is subject to separate approval or clearance by competent authority. In the case of agencies with decentralized accounting procedures, Sub-ARO/Sub-SARO is issued/released. Recording of Allotments.Upon receipt of the approved ABM and ARO, the Budget Officer/Head of the Budget Unit/Designated Budget Officer shall record the allotment in the respective registries through the Allotment and Obligations Slip (ALOBS). Separate registries shall be maintained for the four allotment classes by Program/Project/Activity (P/P/A), to wit: 1. Registry of Allotments and Obligations – Capital Outlay (RAOCO) 2. Registry of Allotments and Obligations – Maintenance and Other Operating Expenses (RAOMO) 3. Registry of Allotments and Obligations – Personal Services (RAOPS) 4. Registry of Allotments and Obligations – Financial Expenses (RAOFE) Procedures in the Monitoring and Recording of Allotments Received from DBM |Area of |Seq. | | |Responsibility |No. Activity | | | | | |Budget Unit |1 |Receives the approved ABM/SARO from the DBM. Records the | |Concerned Staff | |same in the logbook and forwards the ABM/SARO to Budget | | | |Staff for preparation of an Allotment and Obligation Slip | | | |(ALOBS). | | Budget Staff |2 |Prepares ALOBS in two copies, assigns number and initials | | | |the same. Forwards the ALOBS and ABM/SARO to the Head of | | | |the Budget Unit for review and signature. | | | | | | |Note 1 | | | |The numbering structure of the ALOBS shall be as follows: | | | |PS 00 00 0000 | | | |Serial Number | | | |(One series for | | | | | | | |the whole year) | | | |Month | | | | | | | |Year | | | | | | | |Allotment Class | | | |(PS, MOOE, CO and FE) shall be| | | |used only when obligations are recorded in the ALOBS | | | | | | | |Note 2 | | | |The ALOBS shall be prepared in two copies and shall be | | | |distributed as follows: | | | |Original-Retained by the Budget Unit to support recording | | | |in the registries | | | |Copy 2 -Accounting Unit | | Head of the Budget Unit |3 |Reviews, checks the mall box opposite the ‘Received' | | | |portion in Box A of the ALOBS and affixes signature | | | |certifying receipt of allotment. Returns to the Budget | | | |Staff for recording in the appropriate Registry of | | | |Allotments and Obligations (RAOs). | | | | | | Budget Staff |4 |Records the ALOBS in the appropriate RAOs. Files the ALOBS | | | |for reference. | | | | | | |Note 3 | | | |The following RAOs shall be maintained by the Budget Unit: | | | |Registry of Allotments and Obligations – Personal Services | | | |(RAOPS) | | | |Registry of Allotments and Obligations -Maintenance and | | | |Other Operating Expenses (RAOMO) | | | |Registry of Allotments and Obligations -Capital Outlays | | | |(RAOCO) | | | |Registry of Allotments and Obligations – Financial Expenses| | | |(RAOFE) | | |5 |Forwards Copy 2 of the ALOBS to the Accounting Unit for | | | |refere nce. | Procedures for the Recording of Sub-Allotment Release Order (Sub-ARO) by RO/ OU |Area of |Seq. | | |Responsibility |No. |Activity | | | | |Central Office/ | | | |Regional Office | | | |Budget Unit |1 |Based on the approved ABM received from the DBM, prepares | |Budget Staff | |Sub-ARO for RO/OU. Forwards the Sub-ARO to the Head of the | | | |Budget Unit CO/RO for review. | | | | | |Head of the Budget Unit |2 |Reviews and signs Sub-ARO. Forwards the same to the Head of| | | |the CO/RO for approval. | | | | | |Head of Central |3 |Approves the Sub-ARO. |Office/Regional Office/ | | | |Authorized | | | |Officer | | | |Budget Staff |4 |Based on the approved Sub-ARO, prepares ALOBS in two | | | |copies. Assigns number and initials the ALOBS. Forwards the| | | |same with a copy of approved Sub-ARO to the Head of the | | | |Budget Unit for review and signature. | | | | | | |Note 1 | | | | Distribution of ALOBS shall be as follows: | | | | Original – CO/RO Budget Unit | | | |C opy 2 – CO/RO Accounting Unit | | | | | | | |Note 2 | | | |Refer to ALOBS numbering structures in Note 1 Sec. 12, | | |Procedures in the Monitoring and Recording of Allotments | | | |Received from DBM | |Head of the Budget Unit |5 |Reviews, checks the small box opposite the ‘Sub-allotted’ | | | |portion of Box A of the ALOBS and affixes signature | | | |certifying as to the amount sub-allotted to RO/OU. Forwards| | | |the same with the approved Sub-ARO to Budget Staff for | | | |recording in the appropriate RAOs. | | | | | |Budget Staff |6 |Records the ALOBS in the appropriate RAOs. Files the ALOBS | | | |and a copy of the Sub-ARO. | | | | | | |Note 3 | | | |The ALOBS covering sub-allotment for the RO/OU shall be | | | |entered in the RAOs as negative entry in the ‘Allotment’ | | | |column and shall be deducted from the allotment balance. | | | | | | | |Note 4 | | | |A copy of the ALOBS covering allotment of the RO/OU shall | | | |be furnished the Accounting Unit for reference. | | | | | |Concerned Staff |7 |Records in the logbook the release of the Sub-ARO to RO/OU. | | | | |Regional Offices/ | | | |Operating Units | | | |Budget Unit | | | |Concerned Staff |8 |Receives the approved Sub-ARO from the CO/RO. Records the | | | |same in the logbook maintained. Forwards the Sub-ARO to the| | | |Budget Staff for the preparation of ALOBS. | | | | | Budget Staff |9 |Prepares ALOBS in two copies, assigns number and initials | | | |the same. Forwards the ALOBS and Sub-ARO to the Head of the| | | |Budget Unit for review and signature. | | | | | | | |Note 5 | | | |Refer to Notes 1 and 2 of Sec. 2, Procedures for the | | | |Monitoring and Recording of Allotments Received from the | | | |DBM. | | | | | |Head of the Budget Unit |10 |Reviews the ALOBS based on the Sub-ARO. Checks | | | |the small box opposite the â€Å"Received† portion of Box A of | | | |the ALOBS and affixes signature certifying that the | | | |allotment was recei ved. Forwards the ALOBS and Sub-ARO to | | | |the Budget Staff for recording in the appropriate RAOs. | | | | | | |Note 6 | | | |Refer to Note 3, of Sec. 12, Procedures for the Monitoring | | | |and Recording of Allotments Received from the DBM. | | | | | | Budget Staff |11 |Records the ALOBS in the RAOs. Files the Sub-ARO and | | | |original of the ALOBS. | | | | | |12 |Forwards copy 2 of the ALOBS to the Accounting Unit for | | | |reference. | Accounting for Obligation. Obligation refers to a commitment by a government agency arising from an act of a duly authorized official which binds the government to the immediate or eventual payment of a sum of money. The agency is authorized to incur obligations only in the performance of activities which are in pursuits of its functions and programs authorized in appropriation acts/laws within the limit of the ARO. Obligations shall be taken up in the registries through the ALOBS prepared/processed by the Budget Unit.The Budget Officer/ He ad of the Budget Unit/designated Budget Officer shall certify to the availability of allotment and such is duly obligated by signing in the appropriate box of the ALOBS. On the other hand, the Accountant/Head of the Accounting Unit shall certify to the correctness and validity of obligations, and availability of funds. Both Budget and Accounting Units shall coordinate in the filling up of the Status of the Obligation in their respective copies of the ALOBS Procedures for the Recording of Obligations |Area of |Seq. | | |Responsibility |No. Activity | | | | | | Budget Unit | | | |Concerned Staff |1 |Receives the Disbursement Voucher/Payroll (DV/P), and | | | |supporting documents, Contract/ Purchase Order (C/PO) from | | | |concerned offices/personnel. Verifies completeness of the | | | |documents. If incomplete, returns the documents to | | | |concerned offices for completion. If complete, records the | | | |same in the logbook maintained.Forwards the documents to | | | |Budget Staf f for the preparation of the ALOBS. | | | | | | Budget Staff |2 |Verifies availability of allotment based on the RAOs. If no| | | |allotment is available, returns the documents to the | | | |office/personnel concerned except as authorized by the DBM. | | |3 |If there is an available balance of allotment to cover the | | | |obligations, prepares an ALOBS in three copies.Initials | | | |the ALOBS and forwards the same to the Head of the Budget | | | |Unit for review and signature. | | | | | | | |Note 1 | | | |Copy 3 of ALOBS shall be attached to the DV. Refer to Note | | | |2, Sec. 12, Procedures for the Monitoring and Recording of | | | |Allotments Received from DBM for the distribution of the | | | |other copies of ALOBS. | | | | | Head of the Budget Unit |4 |Reviews, checks the small box opposite the ‘Available and | | | |duly obligated’ portion of Box A of the ALOBS and affixes | | | |signature. Forwards the ALOBS and documents to the Budget | | | |Staff for recordin g in the appropriate RAOs. | | | | | | Budget Staff |5 |Records the amount obligated under the ‘Obligation’ column| | | |of the RAOs. Forwards all copies of the ALOBS and the | | | |documents to the Accounting Unit for processing and | | | |signature. | | | | | | |Note 2 | | | |Obligations shall be posted in the ‘Obligation Incurred’ | | | |column of the RAOs to arrive at the balance of allotment | | | |still available at a given period. | | | | | | |6 |Receives original of ALOBS from the Accounting Unit. If | | | |there is no correction, files the same to support the RAOs. | | | |Otherwise, effects correction in the RAOs or prepares a new| | | |ALOBS, as the case may be. | | |Note 3 | | | |For the succeeding activities, refer to Sec. 34, | | | |Procedures for Disbursements By Checks. | | | | | | | |Note 4 | | | |There is no need to prepare a new ALOBS for | | | |corrections/adjustments made by the Accounting Unit after | | | |the processing of the claim s but before payment is made. | | |Adjustment in the RAOs shall be effected thru a positive | | | |entry (if additional obligation is necessary) or a negative| | | |entry (if reduction) in the ‘Obligation Incurred’ column. | | | | | | | |Note 5 | | | |Preparation of new ALOBS for the following adjustments of | | | |obligations as negative entries in the ‘Obligation | | | |Incurred’ column shall be made: | | | | | | |refund of cash advance granted during the year | | | |overpayment of expenses during the year | | | |disallowances/charges which become final and executory | | | | | | | |Certified copies of official receipts for the | | | |overpayments/refunds, copies of bills for overpayments | | | |and Notice that the disallowances are final and | | | |executory shall be furnished the Budget Unit by the | | | |Accounting Unit for the preparation of new ALOBS taking up | | | |the adjustments. | 16 INCOME/COLLECTIONS AND DEPOSITS Receipts/Income Collections an d Deposits System. The Receipts/Income Collections and Deposits System covers the processes of acknowledging and reporting income/collections, deposits of collections with Authorized Government Depository Bank (AGDB) or through the AGDB for the account of Treasurer of the Philippines, and recording of collections and deposits in the books of accounts of the agency. Sources of Income of the National Government.The income of the National Government are classified into general income accounts and specific income accounts. The following comprise the general income accounts, among others: Subsidy Income from National Government 1. Subsidy from Central Office 2. Subsidy from Regional Office/Staff Bureaus 3. Income from Government Services 4. Income from Government Business Operations 5. Sales Revenue 6. Rent Income 7. Insurance Income 8. Dividend Income 9. Interest Income 10. Sale of Confiscated Goods and Properties 11. Foreign Exchange (FOREX) Gains 12. Miscellaneous Operating and Servic e Income 13. Fines and Penalties-Government Services and Business Operations 14. Income from Grants and DonationsThe specific income accounts of national government agencies are classified as follows: 1. Income Taxes 2. Property Taxes 3. Taxes on Goods and Services 4. Taxes on International Trade and Transactions 5. Other Taxes 6. Fines and Penalties-Tax Revenue 7. Other Specific Income The descriptions of all the accounts and the instructions as to when these are to be debited and credited are provided in Volume III of the NGAS Manual. Methods of Accounting for Income. National government agencies adopt the following accounting methods of recording income: 1. Accrual Method – Accrual method of accounting shall be used by national government agencies when income is realized (earned) during the accounting period regardless of cash receipt.Accounts receivable is set up and the general or specific income accounts according to nature and classification are credited. 2. Modified A ccrual – Under the modified accrual basis, income of an agency is recorded as â€Å"Deferred Credits to Income† and the appropriate receivable account is debited. The income account is recognized upon receipt of collection and the â€Å"Deferred Credits to Income† account is adjusted accordingly. 3. Cash Basis – Cash basis of accounting shall be used for all other taxes, fees, charges and other revenues where accrual method is impractical. The income account is credited upon collection of the cash or its equivalent.Fines and Penalties. Fines and penalties, either on tax revenues or other specific income accounts, shall be recognized as income of the year these were collected. Other Receipts. Other receipts of national government agencies shall be comprised of, but not limited to the following: 1. Refund of cash advances – When cash advances for official travels are granted, the account â€Å"Due from Officers and Employees† is debited and wh en refunds are made, the same account is credited. Cash advances for salaries and wages shall be recorded as debits to the account â€Å"Cash-Disbursing Officers† and any refunds thereof shall be credited to the same account. 2.Receipts of performance/bidders/bail bonds – Performance bond posted by contractor or supplier to guaranty full and faithful performance of their contract may be in the form of cash or certified checks or surety. Performance bond in cash or certified check shall be acknowledged by the issuance of official receipt and recorded in the book of accounts by the Accountant thru a Journal Entry Voucher (JEV) for the purpose. In case of surety bond, an acknowledgement receipt shall be issued by the authorized official. 3. Refund for overpayment of expenses – Refunds as a result of overpayment of expenses shall be recorded as a credit to the appropriate expense account if paid in the same year or to Prior Years’ Adjustments if paid in the e nsuing year. This transaction shall reduce the amount of expense previously recorded. 4.Collections made on behalf of another agency or private companies – Collections made on behalf of other agencies which are later remitted to them are recorded under accounts â€Å"Due to NGAs†, â€Å"Due to LGUs† or â€Å" Due to GOCCs† as the case maybe. Authorized collections made on behalf of private entities, like shares of proponents of Built-Operate-Transfer (BOT) Projects are recorded as â€Å"Other Payables†. 5. Inter-agency transferred funds – Cash received from another agency for the purpose of implementing projects of that agency is recorded in the books as a credit to account â€Å"Due to NGAs† or â€Å"Due to LGUs†, as the case maybe. Deposit of Collections. All Collecting Officers shall deposit intact all their collections, as well as collections turned over to them by sub-collectors/tellers, with AGDB daily or not later than t he next banking day.They shall record all deposits made in the Cash Receipts Record. Reporting of Collections and Deposits. At the close of each business day, the Collecting Officers shall accomplish the Report of Collections and Deposits (RCD) in accordance with the instructions provided in Volume II of the NGAS Manual for the RCD. All collections shall be deposited with AGDB for the account of the agency or the Treasurer of the Philippines daily or not later than the next banking day. Procedures for Collections and Deposits Through the Collecting Officer |Area of |Seq. | | |Responsibility |No. Activity | | | | | |Cash Unit | |Daily | | Designated Staff |1 |Receives cash/check from payor representing collection | | | |based on the Order of Payment (OP) prepared by the | | | |Accounting Unit. | | | | | | |2 |Issues Official Receipt (OR) to acknowledge receipt of | | | |cash/check. | | | | | | | | | | |Note 1 | | | |Funding Checks received by the Cashier/ Collecting Officer | | | | of the RO/OU for its operational requirements shall be | | | |issued corresponding OR.. | | | | | | | |Note 2 | | | |Separate sets of ORs shall be used for the RA and NG Books. | | | | | | |Note 3 | | | |The OR shall be prepared in three copies and shall be | | | |distributed as follows: | | | | Original – Payor | | | | Copy 2 – To be attached to the Report of Collections| | | |and Deposits (RCD) | | | | Copy 3 – Cash Unit file | | | | | | |3 |Records collections in the Cash Receipts Record (CRR). | | | | | | | |Note 4 | | | |Separate CRR shall be maintained for collections under the | | | |RA and NG Books. | | | | | | |4 |Prepares Deposit Slip (DS) in three copies. | | | | | | |Note 5 | | | |The DS shall be distributed as follows: | | | | Original – AGDB | | | | Copy 2 – To be attached to RCD | | | | Copy 3 – Cash Unit file | | | | | | |5 |Deposits collections with AGDB. | | | | | | |Note 6 | | | |Collections pertaining to NG Books sh all be deposited with | | | |the AGDB for the account of the Treasurer of the | | | |Philippines | | | | | | |6 |Based on the validated DS from the AGDB and copy of the ORs| | | |on file, prepares Report of Collections and Deposits (RCD) | | | |in two copies. Initials on the RCD and forwards the same | | | |together with Copy 2 of the ORs and DS to the Head of the | | | |Cash Unit for review and signature. | | | | |Head of the Cash Unit |7 |Reviews and signs the RCD. Forwards original of RCD, Copy 2| | | |of the ORs and DS to the Designated Staff for submission to| | | |the Accounting Unit. | | | | | | | |Note 7 | | | |The RCD shall be distributed as follows: | | | |Original – Accounting Unit together with Copy No. of the | | | |ORs and DS – to support the JEV | | | |Copy 2 – Cash Unit file | | | | | |Designated Staff |8 |Records the RCD in the logbook maintained and forwards the | | | |same with the ORs and DS to the Accounting Unit for | | | |recording in the books of accounts. | | | | | |Accounting Unit | | | |Accounting Staff |9 |Receives original of RCD with Copy 2 of the ORs and DS from| | | |the Cash Unit. Records receipt in the logbook maintained | | | |for the purpose and forwards the same to the Bookkeeper for| | | |review and preparation of the JEV. | | | | |Bookkeeper |10 |Based on the RCD, prepares JEV in two copies and signs | | | |â€Å"Prepared by† portion of the JEV. Forwards the JEV and | | | |documents to the Head of the Accounting Unit for review and| | | |signature. | |Head of the Accounting Unit|11 |Reviews and signs ‘Certified Correct by’ portion of the | | | |JEV. Forwards the JEV and documents to the Bookkeeper for | | | |recording in the Cash Receipt Journal (CRJ) and/or Cash | | | |Journal (CJ) as the case may be. | | |Note 8 | | | |CRJ shall be used to record collection under the RA Books | | | |while the CJ shall be used to record collections under the | | | |NG Books. | | | | | | | |Note 9 | | | |For the succeeding activities, refer to Sec. 1, | | | |Preparation and Submission of Trial Balances and Other | | | |Reports. | Procedures for Collections through Accredited Agent Banks (AAB) |Area of |Seq. | | |Responsibility |No. |Activity | | | | | |Accounting Unit | | | |Receiving/ Releasing Staff |1 |Receives collection documents from the AAB/AGDB.Records | | | |receipt in the logbook maintained for the purpose. Forwards| | | |the same to the Bookkeeper for preparation of the JEV. | | | | | | Bookkeeper |2 |Based on the received collection documents, prepares JEV in| | | |two copies, Signs â€Å"Prepared by† portion of the JEV. | | | |Forwards the JEV and documents to the Head of the | | | |Accounting Unit for review and signature. | | | | |Head of the Accounting Unit |3 |Reviews and signs â€Å"Certified Correct by† portion of the | | | |JEV. Forwards the JEV and documents to the Bookkeeper for | | | |recording in the General Journal (GJ). | | | | | | | |Note 1 | | | |For the succeeding activities, refer to Sec. 71, | | | |Preparation and Submission of Trial Balances and Other | | | |Reports. | | | | Dishonored Checks. There are instances that checks received by Collecting Officers in payment of taxes, fees and other debt due the government are dishonored by the drawee banks. A check is said to be dishonored by non-payment when, upon its being duly presented for payment, such payment is refused or cannot be obtained. (Sec. 83, RA No. 2031, Negotiable Instrument Law). It may also be defined as those checks paid to the agency, which were dishonored by the AGDB due to Drawn Against Insufficient Fund (DAIF) or Drawn Against Uncleared Deposits (DAUD).Procedures in Recording Dishonored Checks |Area of |Seq. | | |Responsibility |No. |Activity | | | | | |Cash Unit | | | |Designated Staff |1 |Receives from AGDB the Debit Memo (DM) and copies of | | | |dishonored checks. | | | | | |2 |Verifies the dishonored checks against the previous m onths’| | | |RCDs maintained on file to ascertain that the checks were | | | |included in the previous months’ collections. If not | | | |included, verifies from AGDB the details of the dishonored | | | |checks. | | | | | | |3 |If dishonored checks are included in the RCDs, prepares | | | |Notice of Dishonor to inform the drawers/indorsers/payors | | | |that the checks were dishonored by the AGDB. | | | | | | |Note 1 | | | |The Notice of Dishonor shall be prepared in three copies | | | |and shall be distributed as follows: | | | | Original – Drawer (To be delivered personally or thru | | | |registered mail) | | | | Copy 2 – Accounting Unit file | | | | Copy 3 – Cash Unit file | | | | | | |4 |Retrieves from file copy of the OR covering the dishonored | | | |check and indicates in the OR the following notation: | | | | | | | |â€Å"Cancelled (date of Notice of Dishonor) per Bank | | | |Debit/Voucher No. _____ dated _________† | | | | | | |5 | Retrieves CRR on file and records the dishonored checks | | | |with the ollowing notation: | | | | | | | |â€Å"To take up Bank’s Debit Memo No. ___ dated ____ covering | | | |Check No. ___ for P ____________ acknowledged under OR No. | | | |_____ dated _______†. | | | | | | |6 |Prepares list of dishonored checks in two copies. Forwards | | | |Copy 2 of the list and the dishonored checks to the | | | |Accounting Unit for preparation of the JEV. | | | | |Accounting Unit |7 |Receives the list together with originals of dishonored | |Accounting Staff | |checks and the Debit Memo from the Cash Unit and records | | | |the same in the logbook maintained for the purpose. | | |8 |Based on the list, prepares the JEV in two copies. Signs | | | |â€Å"Prepared by† portion of the JEV and forwards the same to | | | |the Head of the Accounting Unit for review and signature. | | | | | |Head of the Accounting Unit |9 |Reviews and signs â€Å"Certified Correct by† portion of the | | | |JEV.Forwards the JEV supported by the list, originals of | | | |dishonored checks and notice of dishonor to the Bookkeeper | | | |for recording in the books of accounts. | | | | | | | |Note 2 | | | |For the succeeding activities, refer to Sec. 71, | | | |Preparation and Submission of Trial Balances and Other | | | |Reports. | 30 DISBURSEMENTS Disbursements Defined.Disbursements constitute all cash paid out during a given period either in currency (cash) or by check. It may also mean the settlement of government payables/obligations by cash or by check. It shall be covered by Disbursement Voucher (DV)/Petty Cash Voucher (PCV) or payroll. Basic Requirements for Disbursements. The basic requirements applicable to all types of disbursements made by national government agencies are as follows: 1. Existence of a lawful and sufficient allotment certified as available by the Budget Officer; 2. Existence of a valid obligation certified by the Chief Accountant/Head of Accounti ng Unit; 3. Legality of transactions and conformity with laws, rules and regulation; 4.Approval of the expense by the Chief of Office or by his duly authorized representative; and 5. Submission of proper evidence to establish the claim. Disbursements System. The Disbursements System involves the preparation and processing of disbursement voucher (DV); preparation and issuance of check; payment by cash; granting, utilization, and liquidation/replenishment of cash advances. Certification on Disbursements. Disbursements from government funds shall require the following certifications on the DV: 1. Certification and approval of vouchers and payrolls as to validity, propriety and legality of the claim (Box A of DV) by head of the department or office who has administrative control of the fund concerned; 2.Necessary documents supporting the DV and payrolls as certified and reviewed by the Accountant/Head of Accounting Unit (Box B of DV); and 3. Certification that funds are available for t he purpose by the Accountant/Head of Accounting Unit (Box B of DV). Disbursements by Checks. Checks shall be drawn only on duly approved DV or PCV. These shall be reported and recorded in the books of accounts only when actually released to the respective payees. Two types of checks are being issued by government agencies as follows: 1. Modified Disbursement System (MDS) Checks – issued by government agencies chargeable against the account of the Treasurer of the Philippines, which are maintained with different MDS – Government Servicing Banks (GSBs).These are covered by Notice of Cash Allocation, an authorization issued by the DBM to government agencies to withdraw cash from the National Treasury through the issuance of MDS checks or other authorized mode of disbursements. 2. Commercial Checks – issued by government agencies chargeable against the Agency Checking Account with GSBs. These are covered by income/receipts authorized to be deposited with AGDBs; and funding checks received by RO/OUs from COs/ROs, respectively. Recording of Check Disbursements in the Check Disbursements Record (CkDR). All checks issued including cancelled checks shall be recorded chronologically in the CkDR. The dates checks were actually released shall be indicated in the appropriate column provided for in the CkDR. Reporting of Checks Issued/Released.All checks actually released to claimants shall be included in the Report of Checks Issued (RCI), which shall be prepared daily by the Cashier. The RCI shall be submitted to the Accounting Unit for the preparation of JEV. All unreleased checks as of the report date shall be enumerated in a â€Å"List of Unreleased Checks† to be attached to the RCI. Procedures for Disbursements by Checks. |Area of |Seq. | | |Responsibility |

The Effects of HIV on the Body

HIV is a fascinating disease because of the fact that you do not actually die from the disease itself; you die from another, potentially harmless, disease, which your body cannot protect against due to its weakened immune system. In order to understand this better, it is important to understand how HIV affects the body. HIV weakens the body’s immune system by attacking T4 lymphocytes, a type of white blood cell. These T4 helper cells are called this because they have a receptor molecule on their surface called, CD4. The T4 cells don’t create antibody but they are responsible for chemically communicating, using chemokine, with other white blood cells in order to â€Å"launch an attack† on a virus. The HIV cells contain two viral proteins that are directly involved in the process of infecting someone, these proteins are called gp41 and gp120. The â€Å"CD4 on the surface of the T cell allows for the docking of gp120; once docked, the gp120 changes its shape so that it can bind to the chemokine receptor (called CCR5), and fusion and entry of HIV take place after binding. Sherman p. 178)† It is not known exactly how the viral proteins deplete T4 cells but it is believed to â€Å"involve a depression in the ability to expand their numbers. (Sherman p. 178)† Once the T4 cells reach 400 to 800 cells/mm^3, as opposed to the healthy 1,000 or more T4 cells/mm^3, the first opportunistic infections can arise. This refers to infections that would normally not cause a disease, or a t least nothing life threatening, but given the bodies weakened immune system begins to cause serious health problems for the individual. After this point things become dangerous, but can still be turned around, however if a persons T4 count reaches 200, they officially have AIDS. Once someone has gotten AIDS, there is little to nothing a doctor can do because their immune system is so damaged that they can barely fight off a cold. At this point the person’s immune system is so damaged that they could very easily die from something like pneumonia or meningitis. As the infected decline further they become more and more susceptible to disease and even something like herpes, which is almost always not fatal, can cause death. Once a person reaches the 100 T4 cells/mm^3 mark there is no telling what could kill them, it could even be something as simple as a cold or influenza. The good news is that, although there are no cures for AIDS, there are some options for controlling HIV before it reaches the AIDS state. The first AIDS treatment, which is still used today, is an antitumor compound called azidothymidine (AZT). AZT was developed in 1964 by a pair of chemists-pharmacologists named George Hitchings and Gertrude Elion who had created several other antitumor drugs. AZT works by delaying â€Å"the onset of AIDS by inhibiting viral multiplication†¦AZT jam’s the cell’s copier and, in do doing, blocks the synthesis of new virus particles. (Sherman p. 184)† There are several other drugs called nucleoside analogs that also block the synthesis of viral nucleic acids, and are generally used along with AZT to make the famous â€Å"drug cocktail. † Another treatment option is a combination of protease inhibitors and reverse transcriptase inhibitors. The protease inhibitors work by preventing the viral enzyme, protease, from cutting viral proteins into shorter pieces. If short viral proteins cannot be produced then a complete virus cannot be assembled. The reverse transcriptase inhibitors work by blocking viral replication. This combination of drugs is able to significantly reduce virus production, up to 90-99%. The only problem with these treatments is that they are expensive and need to be taken daily. Although there is no cure for HIV/AIDS there is constant research being done on the possibility of creating some sort of vaccine that would be able to prevent HIV and, at least, slow the development of new HIV cell in those who are already infected. So far there have been some advancements but nothing has been created that would be effective or stable enough. That being said, the continuing efforts of the medical field and breakthroughs in treatment, we are moving closer and closer to the possibility of having some kind of vaccine and maybe someday a cure.

John Updikes AP Essay - 767 Words

In John Updike’s short story, AP the writer takes you on a youths memory that involves the choices and consequences that life can deal to anyone who has not had time to test a rash decision. The narrator is an immature nineteen-year-old cashier who is about to make a giant leap from adolescence to manhood. Sammy narrates with opinions of not only his life, but also the people in the town. Sammy opposes with the way these people live their lives, and is determined to set a different course for his future. The author uses characterization, symbolism, and setting to explain Sammys life issues such as decision-making, result of action, and responsibility. The story illustrates that part of growing up is about making choices and a willingness†¦show more content†¦Although at first glance, the link between the characters and items are not clear. Uniquely, Updike uses Sammy to link items in the store to develop characterization with the store manager, the customers and the t hree girls. Updike uses symbolization to further emphasize and develop the actions and spirit of the characters. Cookies and applesauce have a sweet and youthful appeal, whereas oatmeal is primitive. Oatmeal is depicted bland, and having a dated influence on society like Mr. Lengel and the customers, whereas Sammy and the girls have a sweet and youthful allure. When Sammy quits in protest of how the girls treatment by the stores manager, he perceives that from now on, the world will be a more difficult place. As Sammy tells the story, his language indicates that, at age nineteen, he is both cynical and romantic. He sees his co-worker Stokesie as a glimpse of what Sammy’s future might be like; Stokesie’s family â€Å"is the only difference† between them, Sammy comments. When Mr. Lengel addresses the girls attire by telling the girls, â€Å"Girls, this is not the beach† (Updike 100). We see the manager; Lengel as a square peg. He will obey society’s rules, and is not one to make an impulsive decision. In AP, he is a hard-working person with much ambition in contrast with Sammy. It is at this point in the story that we see the climax, and biggest change. The use of irony is in John Updike’s APShow MoreRelatedJohn Updike’s AP1429 Words   |  6 Pageseven in usage of language. The new generation s try to express themselves as something different from the old, embracing new slang, trying to form a separation between themselves and the previous generation. In John Updike’s â€Å"A P†, a teenage boy named Sammy works at a local store called AP. Sammy is a young casher, that stands up to his boss and he stands up for three girls who are dressed in bathing suits. Sammy lives in a small town, where nothing really happens. 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Instead of old vs. new, an observation closer to the heart of the story is conflict between the worlds of the rich and the middle class. ?A P? is the setting for one man to decide in which way he will seekRead MoreEssay on John Updikes AP865 Words   |  4 PagesJohn Updikes AP Many of the events that take place in John Updikes AP would not have happened had the town lived under a Marxist society. Marxism is a socio-economic ideal where all people work for the good of the community and is characterized by not having any social class distinctions. The division of Classes in AP is very apparent, especially between Sammy, the protagonist and first person narrator, and the three girls, one of the three antagonists, who walk into the storeRead MoreJohn Updikes AP Essay1355 Words   |  6 Pages Winners Sometimes Quit Try and remember what it was like to be a teenager. The short story â€Å"Aamp;P† tells the coming of age story of a nineteen year old boy named Sammy. 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Throughout the story, Sammy describes and interprets the scenes around him, consequently revealing his own character, by which can be related through the use of Thomas Chous Ennegram, to distinguish his personality type. nbsp; John Updike gives the reader an inside look into the adolescent mindRead MoreAnalysis Of John Updikes AP Essay1544 Words   |  7 PagesJohn Updikes story AP talks about a 19-year old lad, Sammy, who has a job at the local grocery store, the AP. Sammy works at the register in the store and is always observing the people who walk in and out each day. On this particular day that the story takes place, Sammy is caught off guard when a cluster of girls walk into the store wearing just their bathing suits. This caught Sammys attention because the nearest beach is five miles away and he could not figure out why they would still beRead MoreChanges (John Updikes AP) Essay914 Words   |  4 PagesEnglish 1302.2E1 Changes Breaking away from the traditional is a struggle that contains several sacrifices and consequences. In John Updike’s â€Å"AP,† Sammy is a young teenager who transforms his wishes into reality. At first glance, he seems like a normal teenage boy, but instead he is an observational character who is trying to find a way to stand up for himself. Throughout the story, he undergoes changes toRead MoreJohn Updikes aP : Sammys Growth1545 Words   |  7 PagesJohn Updikes AP : Sammys Growth John Updikes story AP is about a nineteen year old boy, Sammy, who has a job at the local grocery store, the AP. Sammy works at the register in the store and is always observing the people who walk in and out each day. On this particular day that the story takes place, Sammy is caught off guard when a cluster of girls walk into the store wearing just their bathing suits. This caught Sammys attention because the nearest beach is five miles away and he couldRead MoreRebellion And Symbolism In John Updikes A P1842 Words   |  8 PagesThe short story â€Å"A P,† tells the story of a nineteen-year-old boy named Sammy who works in the local town grocery store. Sammy is the narrator of the story; one day while he was working at the cash register, three girls wearing nothing but bathing suits walk in. He instantaneously notices the girls, one in particular. He named her Queenie and she is seen as the leader or ‘queen bee’ of the three girls. As these girls walk th rough the grocery store they start to create a scene and get the attention