SOP Exhibits

Title:

Drawing Accounts

SOP Number : FS-CS08

Annex A


Drawing Accounts


The following bank accounts shall be maintained for the drawing accounts:

1. Cereal Procurement Fund (CPF) - for procurement of grains.

2. General Operation Fund (GOF) - this bank account shall be opened
under the combo accounts to be utilized for grains operations.
This account shall cover the following fund control accounts:

a. Grains Operations Expense (GOE) - for payment of personal
services and maintenance and other operating expenses
including those expenses for importation activities.

b. Capital Outlay Fund (COF) - for purchase/construction of
fixed assets necessary for grains operations.