LGU: How to compute for Unappropriated Surplus? Q: Hello. What is the formula in the computation of yearly unappropriated surplus? Click the comment button to read the responses to this question. Post Views: 1,431 Related Posted on 4 Feb 2020 Posted in Accounting 101, Government Budgeting About GABOTAF Government Accountants, Budget Officers, Treasurers and Auditors’ Forum