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Transcript of REPUBLIC OF THE PHILIPPINES - deped.gov.phdeped.gov.ph/sites/default/files/page/2017/PPSAS...
CIRCULAR
REPUBLIC OF THE PHILIPPINES
COMMISSION ON AUDIT Commonwealth Avenue, Quezon City, Philippines
No. :
2015-002 Date:
MAR 0 9 2015
T 0 : All Heads of Departments, Bureaus, Offices, Agencies and Instrumentalities
of National Government Agencies, Managing Heads of Government-Owned
and/or Controlled Corporation, Heads of Financial Management
Services/Comptrollership Departments, Heads of Accounting Units; Heads of
Budget Units; COA Assistant Commissioners, COA Directors, COA Auditors,
and All Others Concerned.
SUBJECT: Supplementary guidelines on the preparation of financial statements and
other financial reports, the transitional provisions on the implementation of
the Philippine Public Sector Accounting Standards, and the coding structure
1.0 RATIONALE/PURPOSE
The Unified Accounts Code Structure (UACS), a government-wide coding
framework that provides a harmonized budgetary and accounting code classification,
took effect on January 1, 2014. This was jointly developed by the Department of
Budget and Management (DBM), Commission on Audit (COA), Department of Finance
(DOE) and Bureau of the Treasury (BTr) and was prescribed under COA-DBM-DOF Joint
Circular No. 2013 - 1 dated August 6, 2013.
The account codes in the Revised Chart of Accounts for National Government
Agencies prescribed under COA Circular No. 2013-002 dated January 30, 2013, as
amended by COA Circular No. 2014-003 dated April 15, 2014, were adopted as an
integral part of the UACS or the object codes.
COA Resolution No. 2014-003 dated14n ary 24, 2014 prescribed the adoption
of 25 Philippine Public Sector Accounting Standards (PPSASs) effective January 1,
2014. These PPSASs were based on International Public Sector Accounting Standards
(IPSASs) which were published in the 2012 Handbook of International Public Sector
Accounting Pronouncements of the International Public Sector Accounting Standards
Board. Each IPSAS provides transitional guidelines on the proper implementation of
the IPSASs.
In view of these developments, there is a need to issue this Circular to
prescribe the guidelines on the:
1.1 preparation of the financial statements and other related financial reports
required for submission to COA and other oversight agencies for the reporting
period ending December 31, 2014 and onwards;
1.2 coding structure to be used for CY 2014 financial statements in accordance with
the UACS; and
1.3 implementation of the PPSASs in accordance with the IPSASs transitional
provisions.
2.0 COVERAGE
This Circular covers public sector entities, such as, the National Government
Agencies (NGAs) and Government-Owned and/or Controlled Corporations (GOCCs)
maintaining Special Accounts in the General Fund (SAGF). GOCCs not maintaining
SAGF and Local Government Units (LGUs) shall be covered by separate guidelines.
3.0 DEFINITIONS
For the purpose of this Circular, the following terms shall be construed to
mean as follows:
3.1 Entities — refer to NGAs and GOCCs maintaining SAGF. These may be a group of
NGAs and GOCCs combined as a single entity (e.g. central and regional offices
including their operating units)
3.2 NGAs — refers to the various units of the Government, including a department,
bureau, office and instrumentality.
3.3 GOCCs - refers to any agency organ s a stock or nonstock corporation,
vested with functions relating to public needs whether governmental or
proprietary in nature, and owned by the Government of the Republic of the
Philippines directly or through its instrumentalities either wholly or, where
applicable as in the case of stock corporations, to the extent of at least a
majority of its outstanding capital stock.
3.4 Fund cluster — refers to an accounting entity (similar to a bank account) for
recording expenditures and revenues associated with a specific activity for which
accounting records are maintained and periodic financial reports are prepared.
4.0 GENERAL GUIDELINES
4.1 The components of the financial statements, pursuant to PPSAS 1, are as follows:
a. Statement of Financial Position (Annexes A and Al)
b. Statement of Financial Performance (Annexes B and B1)
c. Statement of Cash Flows (Annexes C and C1)
d. Statement of Changes in Net Assets/Equity (Annex D)
e. Statement of Comparison of Budget and Actual Amounts(Annex E)
f. Notes to Financial Statements comprising a summary of significant
accounting policies and other explanatory notes
4.2 For the purpose of preparing the Annual Financial Report (AFR) and the annual
audit reports (AARs) for CY 2014, all NGAs shall submit to the COA Auditors and
the Government Accountancy Sector (GAS), COA, the detailed financial
statements and trial balances consolidated by fund cluster as follows:
a. Regular Agency Fund
b. Foreign Assisted Projects Fund
c. Special Accounts - Locally Funded/Domestic Grants Fund
d. Special Accounts - Foreign Assisted/Foreign Grants Fund
e. Internally Generated Funds
f. Business Related Funds
g. Trust Receipts/Inter-Agency Transferred Funds (IATF)
4.3 NGAs are required to upload the soft copies of the above required financial
statements at the COA website (www.coa.gov.ph)
4.4 GOCCs, such as NTA and PCA, shall submit to the COA Auditors and the
Government Accountancy Sector (GAS), COA, the trial balances and financial
statements stated in 4.2 of the SAGF as required by law, and upload the soft
copies of the same at the COA website.
4.5 The Budget and Financial Accountability ts (BEARs) prescribed under COA
DBM Joint Circular No. 2014-1 dated July 2, 2014 shall also be submitted to the
GAS, COA and Agency's COA Auditor, in addition to the financial statements and
reports stated in 4.1 and 4.2.
4.6 The NGAs, including the NTA and PCA, are likewise required to upload the BFARs
at the COA website following the deadlines prescribed in the COA-DBIVI Joint
Circular No. 2014-1 dated July 2, 2014.
4.7 The fund clusters and fund codes as prescribed in the UACS Manual per DBM-
COA-DOF Joint Circular No. 2013-1, as amended by DBM-COA-DOF Joint Circular
No. 2014-1 dated November 7, 2014, shall be used.
4,8 Upon the effectivity of this Circular, the following revised forms and registries
shall be used/maintained by the NGAs, including the NTA and PCA for their SAGF,
to facilitate the monitoring of budget information and the preparation of the
budget and accounting reports,:
a. Obligation Request and Status (ORS)
b. Budget Utilization Request and Status (BURS)
c. Registry of Revenue and Other Receipts (RROR)
d. Registry of Appropriations and Allotments (RAPAL)
e. Registry of Allotments, Obligations and Disbursements (RAOD)
f. Registry of Budget, Utilization and Disbursements (RBUD)
4.9 The guidelines on the implementation of PPSAS transitional provisions under
paragraphs 6.18 to 6.1m shall be implemented.
5.0 SPECIFIC GUIDELINES
5.1 All NGAs shall prepare and submit for the CY 2014 one set of financial statements
for all funds (combined all funds) as enumerated in paragraph 4.1 as their general
purpose financial statements.
5.2 The NTA and PCA shall submit the financial statements of the SAGF as stated
paragraph 4.4.
5.3 The Statement of Management Responsibility (Appendix A) shall be attached to
the financial statements.
5.4 To serve as guide to preparers of financial statements, a basic model or pro-forma
Notes to Financial Statements shall be included in the Government Accounting
Manual (GAM).
4
5.5 The guidelines in the submission of the financial statements and trial balances
for the preparation of the CY 2014 AFR and annual audit reports are as follows:
a. All the financial statements, except the Notes to Financial Statements, and
the trial balances shall be consolidated at the cluster level as follows:
1. Regular Agency Fund consisting of:
a. General Fund — New General Appropriations
b. General Fund — Continuing Appropriations
c. General Fund — Supplemental Appropriations
d. General Fund —Automatic Appropriations
e. General Fund — Unprogrammed Funds
2. Foreign Assisted Projects Fund consisting of:
a. General Fund — New General Appropriations
b. General Fund — Continuing Appropriations
c. General Fund — Unprogrammed Funds
3. Special Accounts - Locally Funded/Domestic Grants Fund
4. Special Accounts - Foreign Assisted/Foreign Grants Fund
5. Internally Generated Funds (Off-Budgetary Funds — Retained
Income Funds)
6. Business Related Funds
7. Trust Receipts/Inter-Agenc nsferred Fund (IATF)
a. Receipts Deposited with the National Treasury other
than IATF
b. Receipts Deposited with Authorized Government
Depository Banks (AGDB)
b. Pursuant to Executive Order No. 292 series of 1987, instituting the 1987
Administrative Code, the financial statements and trial balances enumerated
in paragraph 4.1 shall be submitted to GAS, COA and the Agency's COA
Auditor on or before February 14, 2015. In addition, the printed copies of the
detailed financial statements (Annexes Al, B1 and C1) shall be submitted to
GAS, COA and electronic copies uploaded to the COA website.
5
5.6 The following are the revised budget forms and registries to be used/maintained
by NGAs:
a. Obligation Request and Status (Annex F)
1. This form shall be used for:
a. Regular Agency Fund,
b. Foreign Assisted Projects Fund,
c. Special Accounts - Locally Funded/Domestic Grants Fund, and
d. Special Accounts - Foreign Assisted/Foreign Grants Fund.
2. The ORS shall be prepared by the Requesting/Originating Office based on
their approved budget allocation per General Appropriations Act (GAA)
and other budget laws/authority.
3. The Funding Source Code segmented by Fund Cluster, Fund
Authorization, Major Final Output, Program/Activity/Project, and Major
Programs/Projects shall be indicated on the face of the ORS using the
UACS Object Code.
4. Section C of the ORS shall serve as a subsidiary record for obligation to be
maintained by the Budget Unit. It shall contain the amounts of obligation,
actual disbursements/payments, and balances of due and demandable
obligations and not yet due and demandable obligations.
b. Budget Utilization Request and Status (Annex G)
1. This form shall be used for:
a. Special Accounts - Loca nded/Domestic Grants Fund, specifically
for income collections of agencies constituted as special accounts
b. Internally Generated Funds
c. Business Related Funds, and
d. Trust Receipts/IATF.
2. This shall be prepared by the Requesting/Originating Offices based on
their approved budget allocations for off budgetary and custodial funds.
3. Section C of the BURS shall serve as a subsidiary record for budget
utilization to be maintained by the Budget Unit. It shall contain the
amounts of budget utilizations, actual disbursements/payments, and
balances of due and demandable utilizations and not yet due and
demandable utilizations.
6
c. Registry of Revenue and Other Receipts (Annex H, Hl-H4) - This shall be
kept by the Budget Unit of the entity and shall be maintained by fund cluster
as provided in paragraph 5.5.a.
d. Registry of Appropriations and Allotments (Annex I) - This shall be
maintained to monitor the balance of unreleased appropriations for the
following funds:
1. Regular Agency Fund,
2. Foreign Assisted Projects Fund,
3. Special Accounts - Locally Funded/Domestic Grants Fund, and
4. Special Accounts - Foreign Assisted/Foreign Grants Fund.
e. Registry of Allotments, Obligations and Disbursements (Annex J) - This shall
be used to monitor the unobligated allotments and unpaid obligations (due
and demandable obligations and not yet due and demandable obligations)
for the following funds:
1. Regular Agency Fund,
2. Foreign Assisted Projects Fund,
3. Special Accounts - Locally Funded/Domestic Grants Fund, and
4. Special Accounts - Foreign Assisted/Foreign Grants Fund.
f. Registry of Budget, Utilization and Disbursements (Annex K) - This shall be
maintained to monitor the unutilized budget and unpaid utilizations (due and
demandable utilizations and not yet due and demandable utilizations) for the
following funds:
1. Special Accounts - Locally Fun.44S Domestic Grants Fund, specifically for
income collections of agencies constituted as special accounts
2. Internally Generated Funds
3. Business Related Funds, and
4. Trust Receipts/IATF.
6.0 GUIDELINES ON THE IMPLEMENTATION OF PPSASs TRANSITIONAL PROVISIONS
6.1. The guidelines for the implementation of the PPSAS transitional provisions are as
follows:
a. Presentation of Financial Statements (PPSAS 1)
1. Considering the significant changes in the accounting policies as a result
of the first time adoption of the PPSAS in CY 2014, comparative
7
information for CY 2013 and CY 2014 is not required. Thus, the CY 2014
financial statements shall reflect CY 2014 balances only. After CY 2014,
comparative information for the current and immediately preceding year
shall be reflected in the FS.
2. The effects of the changes in the accounting policies/estimates for all
accounts as result of the first time adoption of the PPSAS shall be
disclosed.
3. However, agencies may prepare comparative FS with proper disclosure, if
required for other purposes.
b. Borrowing Costs (PPSAS 5). The entity shall capitalize only those borrowing
costs incurred after January 1, 2014 that meets the criteria for capitalization.
c. Consolidated Financial Statements (PPSAS 6) and Interests in Joint Venture
(PPSAS 8). Entities with controlled entities or interest in joint ventures which
are required to prepare consolidated financial statements are allowed up to
three years from January 1, 2014 to fully eliminate the balances and
transactions between entities within the economic entity.
d. Leases (PPSAS 13)
1. Entities which have pre-existing leases shall determine whether these are
finance or operating leases.
2. The entity shall recognize a lease classified as a finance lease
retrospectively in accordance with PPSAS 3, Accounting Policies, Changes
in Accounting Estimates and Errors. Appropriate financial statement
presentation, disclosures and/or adjusting entries shall be
prepared/effected.
3. However, if an entity do t have the information necessary to apply
the amendments retrospectively, it shall:
a. Apply the amendments to those leases on the basis of the facts and
circumstances existing as of January 1, 2014; and
b. Recognize the asset and liability related to the lease classified as
finance lease at their fair values (FVs) on that date; any difference
between those FVs is recognized in accumulated surplus/(deficit).
8
e. Investment Property (PPSAS 16)
1. The entity shall recognize the effect of the initial recognition of
investment property acquired before CY 2014 as an adjustment to the
opening balance of "Accumulated Surplus/(Deficit)" for CY 2014.
2. The entity shall also recognize the accumulated depreciation and
accumulated impairment losses that relate to the depreciable
investment property, as if it had always applied those accounting
policies.
3. If the investment property is an existing asset or was previously
recognized as asset of an entity other than investment property,
recomputation of the accumulated depreciation and carrying amount
shall be made before effecting the reclassification.
4. The estimated useful life and the estimated residual value used for
Property, Plant and Equipment (PPE) shall be applied to depreciable
investment property.
f. Property, Plant and Equipment (PPSAS 17)
1. Public Infrastructures
a. An entity shall recognize the cost and the related accumulated
depreciation and impairment losses of existing public infrastructure
assets based on the data in the Registry of Public Infrastructures
(RPIs) previously maintained under the NGAS and the estimated
useful life as may be determined by competent authority, if
practicable. The RPIs shall no longer be maintained.
b. If not practicable, thee IJlternative approach of depreciated
replacement cost approach may be used to determine the cost and
the accumulated depreciation. The Depreciated Replacement Cost
Approach is an approach used to determine the value in use of a
non-cash generating asset. Under this approach, the present value of
the remaining service potential of an asset is determined as the
depreciated replacement cost of the asset. The replacement cost of
an asset is the cost to replace the asset's gross service potential. This
cost is depreciated to reflect the asset in its used condition.
c. The estimated life of the public infrastructure assets shall be 20-40
years. Based on this life span, the entity shall prepare the specific
estimated useful life for each specific assets based on their
9
experience, copy furnished the Agency COA Auditor and the
Government Accountancy Sector, COA.
d. The effect on the recognition of the public infrastructure assets shall
be applied retrospectively or directly to "Accumulated
Surplus/(Deficit)".
e. Starting January 1, 2014 an entity is allowed up to five years to fully
comply with the provisions of PPSAS 1.7.
2. PPE controlled but not owned by the entity
a. An entity shall, in accordance with PPSAS 17, recognize the cost and
the related accumulated depreciation and impairment losses of
existing PPE which were not previously recognized due to absence of
ownership/title based on contract, memorandum of agreements and
other reasons.
b. If no documents are available, an entity shall recognize the cost of
the PPE based on fair value as of: (a) the date of the acquisition, it
available, or (b) January 1, 2014, or (c) at the date the FV was
determined.
c. For PPE acquired in an exchange of asset, initial measurement shall
be applied prospectively or only to future transactions, as follows:
• The cost of such an item of PPE is measured at FV unless (a) the
exchange transaction lacks commercial substance, or (b) the FV of
neither the asset received nor the asset given up is reliably
measurable.
® The acquired item is me iftd in this way even if an entity cannot
immediately derecognize the asset given up.
• If the acquired item is not measured at FV, its cost is measured at
the carrying amount of the asset given up.
3. The effect on the recognition of depreciation as a result of the change in
the estimated residual value to 5 per cent of the cost shall be applied
prospectively.
4. The estimated useful lives of PPE prescribed under COA Circular No.
2003-007 dated December 11, 2003, as amended, shall continue to be
used until revoked/amended.
10
5. The accounting policy on tangible assets with serviceable life of more
than one year but small enough to be considered as PPE as provided
under COA Circular No. 2005-002 dated April 14, 2005, which revoked
the threshold of P10,000 for semi-expendable items, shall continue to
be applied until revoked/amended.
Provisions, Contingent Liabilities and Contingent Assets (PPSAS 19).
1. Entities shall adjust the opening balance of "Accumulated
Surplus/(Deficit)" for the Cy 2014 to recognize the provisions, if
applicable and practicable. If not practicable, this fact shall be disclosed in
the notes to financial statements.
h. Impairment of Cash and Non-Cash-Generating Assets (PPSAS 21 and
PPSAS 26).
1. The recognition of impairment and reversal of impairment shall he
applied prospectively.
i. Revenue from Non-Exchange Transactions (Taxes and Transfers) (PPSAS 23)
1. Revenue generating entities are not required to change their accounting
policies with respect to the recognition and measurement of taxation
revenue for reporting periods beginning on January 1, 2014 and five
years thereafter.
2. Entities are not required to change their accounting policies with respect
to the recognition and measurement of revenue from non exchange
transactions other than taxation revenue, for reporting periods beginning
on January 1, 2014 and three years thereafter.
3. Changes in accounting policies %espect to the recognition and
measurement of revenue from non-exchange transactions made before
the expiration of the five-year period permitted for taxation revenue, or
the three-year period permitted for revenue from non-exchange
transactions, other than taxation revenue, shall only be made to better
conform to the accounting policies prescribed in PPSAS 23. Entities may
change their accounting policies with respect to revenue from non-
exchange transactions on a class-by-class basis subject to the review and
approval of the Commission on Audit.
4. When an entity takes advantage of the above transitional provisions for
revenue from non-exchange transactions, that fact shall be disclosed. The
tl
ng computer software were
entity shall also disclose (a) which classes of revenue from non-exchange
transactions are recognized in accordance with PPSAS 23, (b) those that
have been recognized under an accounting policy that is not consistent
with the requirements of PPSAS 23, and (c) the entity's progress towards
implementation of accounting policies that are consistent with PPSAS 23.
The entity shall disclose its plan for implementing accounting policies that
are consistent with PPSAS 23 in the Notes to Financial Statements.
5. When an entity takes advantage of the transitional provisions for a
second or subsequent reporting period, details of the classes of revenue
from non-exchange transactions previously recognized on another basis
but which are now recognized in accordance with PPSAS 23 shall be
disclosed.
j. Agriculture (PPSAS 27).
1. An entity shall recognize the effect of initial recognition of the biological
assets and the produce as an adjustment to the opening balance of
"Accumulated Surplus/(Deficit)" for the period ending December 31,
2014.
k. Financial Instruments (PPSAS 28, 29 and 30).
2. An entity shall apply the transitional provisions in PPSAS 28, 29 and 30,
unless impracticable.
I. Intangible Assets (PPSAS 31)
1. An entity shall apply PPSAS 31 prospectively.
2. Where prior to January 1, 2014,
recognized as part of PPE and the carrying amount of which can be
determined separately from those of the PPE, these shall be recognized
as intangible assets. The carrying amount as of January 1, 2014 shall he
used in initial recognition. Those that cannot be determined separately
shall continue to be recognized as PPE.
m. Service Concession Arrangements: Grantor (PPSAS 32). A grantor
(government entity) with existing service concession arrangements as of
December 31, 2014 shall recognize and measure service concession assets
and the related liabilities in accordance PPSAS 32 from the effectivity of the
agreement.
12
7,0 Saving Clause
Procedural issues and other matters not covered in this Circular shall be
covered by supplemental issuances and/or shall be referred to the Government
Accountancy Sector of the Commission on Audit for resolution.
8.0 REPEALING CLAUSE
All circulars, memoranda and other issuances or parts thereof which are
inconsistent with the provisions of this Circular are hereby rescinded/
repealed/modified accordingly.
9.0 EFFECTIVE DATE
This Circular shall take effect immediately.
MENDOZA
Commissioner
Officer-in-Charge
JOS A IA
Commiss oner
13
Annex A
(NAME OF THE ENTITY) STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND) AS OF DECEMBER 31, 2014
Note Amount
ASSETS Current Assets
Cash and Cash Equivalents 6 xxx
Receivables 8 xxx Inventories 9 xxx
Investments 7 xxx
Other Current Assets 14 xxx Total Current Assets xxx
Non - Current Assets Investments 7 xxx Investment Property 10 xxx Property, Plant and Equipment 11 xxx Biological Assets 12 xxx Intangible Assets 13 xxx Other Non-Current Assets 14 xxx
Total Non-Current Assets xxx
Total Assets xxx
LIABILITIES
Current Liabilities Financial Liabilities 19 xxx Inter-Agency Payables e icy 20 xxx
Intra-Agency Payables 21 xxx Trust Liabilities 22 xxx Deferred Credits/Unearned Incom 23 xxx Provisions xxx
Other Payables xxx
Total Current Liabilities
Non- Current Liabilities Financial Liabilities 24 xxx Trust Liabilities 25 xxx Deferred Credits/Unearned Income 26 xxx Provisions 27 xxx Other Payables
Total Non- Current Liabilities
xxx
Total Liabilities
NET ASSETS/EQUITY Accumulated Surplus/(Deficit)
Total Net Assets/Equity
Total Liabilities and Net Assets/Equity
28
14
Annex Al ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION (ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
ASSETS
Current Assets
Cash and Cash Equivalents
Cash on Hand Cash - Collecting Officer Petty Cash
Cash in Bank - Local Currency Cash in Bank - Local Currency, Bangko Sentral Ng Pilipinas Cash in Bank - Local Currency, Current Account Cash in Bank - Local Currency, Savings Account Cash in Bank - Local Currency, Time Deposits
Cash in Bank - Foreign Currency Cash in Bank - Foreign Currency, Bangko Sentral Ng Pilipinas Cash in Bank - Foreign Currency, Current Account Cash in Bank - Foreign Currency, Savings Account Cash in Bank - Foreign Currency, Time Deposits
Treasury/Agency Cash Accounts Cash - Treasury/Agency Deposit, Regular Cash - Treasury/Agency Deposit, Special Ac Cash - Treasury/Agency Deposit, Trust Cash - Modified Disbursement System (MD ) egular Cash - Modified Disbursement System (MDS), Special Account Cash - Modified Disbursement System (MDS), Trust Cash - Tax Remittance Advice Cash - Constructive Income Remittance
Cash Equivalents Treasury Bills
Receivables
Amount
Loans and Receivable Accounts Accounts Receivable Allowance for Impairment - Accounts Receivable Net Value - Accounts Receivable Notes Receivable Allowance for Impairment - Notes Receivable Net Value - Notes Receivable
15
XXX
ENTITY NAME DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND) AS OF DECEMBER 31, 2014
Loans Receivable - Government-Owned and/or Controlled Corporations Allowance for Impairment - Loans Receivable - GOCCs Net Value - Loans Receivable - GOCCs Loans Receivable - Local Government Units Allowance for Impairment - Loans Receivable - Local Government Units Net Value - Loans Receivable - LGUs Interests Receivable Allowance for Impairment - Interests Receivable Net Value - Interests Receivable Dividends Receivable Loans Receivable - Others Allowance for Impairment - Loans Receivable - Others Net Value - Loans Receivable - Others
Lease Receivable Operating Lease Receivable Allowance for Impairment - Operating Lease Receivable Net Value - Operating Lease Receivable Finance Lease Receivable Allowance for Impairment - Finance Lease Receivable Net Value - Finance Lease Receivable
Inter-Agency Receivables ' Due from National Government Agencies •
Due from Government-Owned and/or Contr I orporations Due from Local Government Units Due from Joint Venture
Intra-Agency Receivables xxx
Due from Central Office xxx
Due from Bureaus xxx
Due from Regional Offices tF~ xxx
Due from Operating Units xxx
Other Receivables xxx
Receivables - Disallowances/Charges XXX
Due from Officers and Employees xxx
Due from Non-Government Organizations/People's Organizations xxx
Other Receivables xxx Allowance for Impairment - Other Receivables (xxx)
Net Value - Other Receivables xxx
Inventories
Inventory Held for Sale Merchandise Inventory
16
ENTITY NAME DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND) AS OF DECEMBER 31, 2014
Inventory Held for Distribution Food Supplies for Distribution Welfare Goods for Distribution Drugs and Medicines for Distribution Medical, Dental and Laboratory Supplies for Distribution Agricultural and Marine Supplies for Distribution Agricultural Produce for Distribution Textbooks and Instructional Materials for Distribution Construction Materials for Distribution Property and Equipment for Distribution Other Supplies and Materials for Distribution
Inventory Held for Manufacturing Raw Materials Inventory Work-in-Process Inventory Finished Goods Inventory
Inventory Held for Consumption
Office Supplies Inventory Accountable Forms, Plates and Stickers Inventory
Non-Accountable Forms Inventory Animal/Zoological Supplies Inventory Food Supplies Inventory Drugs and Medicines Inventory Medical, Dental and Laboratory Supplies I Fuel, Oil and Lubricants Inventory Agricultural and Marine Supplies Inventory Textbooks and Instructional Materials Inventory Military, Police and Traffic Supplies Inventory Chemical and Filtering Supplies Inventory Construction Materials Inventory Other Supplies and Materials Inventory
Investments
Amount xxx
Financial Assets at Fair Value Through Surplus or Deficit
Financial Assets Held for Trading Financial Assets Designated at Fair Value Through Surplus or Deficit
Derivative Financial Assets Held for Trading Derivative Financial Assets Designated at Fair Value Through Surplus or Deficit
Financial Assets - Held to Maturity Investments in Treasury Bills - Local Allowance for Impairment - Investments in Net Value - Investments in Treasury Bills -Investments in Treasury Bills - Foreign Allowance for Impairment - Investments in Net Value - Investments in Treasury Bills -
Treasury Bills - Local Local
Treasury Bills - Foreign Foreign
17
Deposits Deposit on Letters of Credi Guaranty Deposits Other Deposits
ENTITY NAME DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND) AS OF DECEMBER 31, 2014
Amount Investments in Treasury Bonds - Local xxx Allowance for Impairment - Investments in Treasury Bonds - Local (xxx)
Net Value - Investments in Treasury Bonds-Local xxx Investments in Treasury Bonds - Foreign xxx Allowance for Impairment - Investments in Treasury Bonds - Foreign (xxx) Net Value - Investments in Treasury Bonds - Foreign xxx
Other Current Assets xxx
Advances Advances for Operating Expenses Advances for Payroll Advances to Special Disbursing Officer Advances to Officers and Employees
Prepayments Advances to Contractors Prepaid Rent Prepaid Registration Prepaid Interest Prepaid Insurance Other Prepayments .
Total Current Assets
Non - Current Assets
Investments
xxx
Financial Assets - Held to Maturity Investments in Treasury Bonds-Local Allowance for Impairment - Investments in Treasury Bonds - Local Net Value - Investments in Treasury Bonds - Local Investments in Treasury Bonds - Foreign Allowance for Impairment - Investments in Treasury Bonds - Foreign Net Value - Investments in Treasury Bonds - Foreign
Financial Assets - Others Investments in Stocks Investments in Bonds Other Investments
18
ENTITY NAME DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND) AS OF DECEMBER 31, 2014
Amount
Investments in GOCCs xxx
Investments in GOCCs xxx Allowance for Impairment - Investments in GOCCs xxx Net Value - Investments in GOCCs xxx
Investments in Joint Venture xxx
Investments in Joint Venture xxx
Allowance for Impairment - Investments in Joint Venture (xxx)
Net Value - Investments in Joint Venture xxx
Sinking Fund
Investment Property
Land and Buildings Investment Property, Land Accumulated Impairment Losses - Investment Property, Land
Net Value
Investment Property, Buildings Accumulated Depreciation - Investment Property, Buildings Accumulated Impairment Losses - Investment Property, Buildings
Net Value
Property, Plant and Equipment
Land Land Accumulated Impairment Loss Net Value
Land Improvements Land Improvements, Aquaculture Structures Accumulated Depreciation - Land Improvements, Aquaculture Structures Accumulated Impairment Losses - Land Improvements, Aquaculture Structures Net Value Land Improvements, Reforestation Projects Accumulated Impairment Losses - Land Improvements, Reforestation Projects
Net Value Other Land Improvements Accumulated Depreciation - Other Land Improvements Accumulated Impairment Losses - Other Land Improvements Net Value
X)0(
xxx
Infrastructure Assets xxx
Road Networks xxx
Accumulated Depreciation - Road Networks (xxx)
Accumulated Impairment Losses - Road Networks (xxx)
Net Value xxx
19
ENTITY NAME DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND) AS OF DECEMBER 31, 2014
Amount Flood Control Systems xxx Accumulated Depreciation - Flood Control Systems (xxx) Accumulated Impairment Losses - Flood Control Systems (xxx) Net Value xxx Sewer Systems xxx Accumulated Depreciation - Sewer Systems (xxx) Accumulated Impairment Losses - Sewer Systems (xxx) Net Value xxx
Water Supply Systems xxx Accumulated Depreciation - Water Supply Systems (xxx) Accumulated Impairment Losses - Water Supply Systems (xxx) Net Value xxx Power Supply Systems xxx Accumulated Depreciation - Power Supply Systems (xxx) Accumulated Impairment Losses - Power Supply Systems (xxx) Net Value xxx Communication Networks xxx Accumulated Depreciation - Communication Networks (xxx) Accumulated Impairment Losses - Communication Networks (xxx)
Net Value xxx
Seaport Systems xxx
Accumulated Depreciation - Seaport Systems (xxx)
Accumulated Impairment Losses - Seaport Systems (xxx)
Net Value xxx
Airport Systems xxx Accumulated Depreciation - Airport Systems (xxx) Accumulated Impairment Losses - Airport Systems (xxx) Net Value xxx Parks, Plazas and Monuments xxx Accumulated Depreciation - Parks, and Monuments (xxx) Accumulated Impairment Losses - Par s, Plazas and Monuments (xxx) Net Value xxx Other Infrastructure Assets xxx Accumulated Depreciation - Other Infrastructure Assets (xxx)
Accumulated Impairment Losses - Other Infrastructure Assets (xxx)
Net Value xxx
Buildings and Other Structures xxx
Buildings txxx Accumulated Depreciation - Buildings (xxx)
Accumulated Impairment Losses - Buildings (xxx) Net Value xxx
School Buildings xxx Accumulated Depreciation - School Buildings (xxx)
Accumulated Impairment Losses - School Buildings (xxx) Net Value xxx
20
ENTITY NAME DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND) AS OF DECEMBER 31, 2014
Amount
Hospitals and Health Centers xxx
Accumulated Depreciation - Hospitals and Health Centers (xxx)
Accumulated Impairment Losses - Hospitals and Health Centers (xxx)
Net Value xxx
Markets xxx
Accumulated Depreciation - Markets (xxx)
Accumulated Impairment Losses - Markets (xxx)
Net Value xxx
Slaughterhouses xxx
Accumulated Depreciation - Slaughterhouses (xxx)
Accumulated Impairment Losses- Slaughterhouses (xxx)
Net Value xxx
Hostels and Dormitories xxx
Accumulated Depreciation - Hostels and Dormitories (xxx)
Accumulated Impairment Losses - Hostels and Dormitories (xxx)
Net Value xxx
Other Structures xxx
Accumulated Depreciation - Other Structures (xxx)
Accumulated Impairment Losses - Other Structures (xxx)
Net Value xxx
Machinery and Equipment xxx
Machinery xxx
Accumulated Depreciation - Machinery (xxx)
Accumulated Impairment Losses - Machinery (xxx)
Net Value xxx
Office Equipment xxx
Accumulated Depreciation - Office Equi (xxx)
Accumulated Impairment Losses - Office q ipment (xxx)
Net Value xxx
Information and Communication Technology Equipment xxx
Accumulated Depreciation - Information and Communication Technology Equipment (xxx)
Accumulated Impairment Losses - Information and Communication Technology Equipment (xxx)
Net Value xxx
Agricultural and Forestry Equipment xxx
Accumulated Depreciation - Agricultural and Forestry Equipment (xxx)
Accumulated Impairment Losses - Agricultural and Forestry Equipment (xxx)
Net Value xxx
Marine and Fishery Equipment xxx
Accumulated Depreciation - Marine and Fishery Equipment (xxx)
Accumulated Impairment Losses - Marine and Fishery Equipment (xxx)
Net Value xxx
Airport Equipment xxx
Accumulated Depreciation - Airport Equipment (xxx)
Accumulated Impairment Losses - Airport Equipment (xxx)
Net Value xxx
21
ENTITY NAME DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND) AS OF DECEMBER 31, 2014
Communication Equipment Accumulated Depreciation - Communication Equipment Accumulated Impairment Losses - Communication Equipment Net Value Construction and Heavy Equipment Accumulated Depreciation - Construction and Heavy Equipment Accumulated Impairment Losses - Construction and Heavy Equipment Net Value Disaster Response and Rescue Equipment Accumulated Depreciation - Disaster Response and Rescue Equipment Accumulated Impairment Losses - Disaster Response and Rescue Equipment Net Value Military, Police and Security Equipment Accumulated Depreciation - Military, Police and Security Equipment Accumulated Impairment Losses - Military, Police and Security Equipment Net Value Medical Equipment Accumulated Depreciation - Medical Equipment Accumulated Impairment Losses - Medical Equipment Net Value Printing Equipment Accumulated Depreciation - Printing Equipment Accumulated Impairment Losses - Printing Equipment Net Value Sports Equipment Accumulated Depreciation - Sports Es ,Ire 1 -nt Accumulated Impairment Losses - Spo euipment Net Value Technical and Scientific Equipment Accumulated Depreciation - Technical and Scientific Equipment Accumulated Impairment Losses - Technical and Scientific Equipment Net Value Other Machinery and Equipment Accumulated Depreciation - Other Machinery and Equipment Accumulated Impairment Losses - Other Machinery' and Equipment Net Value
Transportation Equipment Motor Vehicles Accumulated Depreciation - Motor Vehicles Accumulated Impairment Losses - Motor Vehicles Net Value Trains Accumulated Depreciation - Trains Accumulated Impairment Losses - Trains Net Value
Amount xxx
(xxx) (xxx) xxx xxx
(xxx) (xxx) xxx xxx
(xxx) (xxx) xxx xxx
(xxx) (xxx) xxx xxx
(xxx) (xxx) xxx xxx
(xxx) (xxx) xxx xxx
(xxx) (xxx) xxx xxx
(xxx) (xxx) xxx xxx
(xxx) (xxx) xxx
xxx xxx
(xxx) (xxx) xxx xxx
(xxx) (xxx) xxx
22
ENTITY NAME DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND) AS OF DECEMBER 31, 2014
Amount Aircrafts and Aircrafts Ground Equipment xxx Accumulated Depreciation - Aircrafts and Aircrafts Ground Equipment (xxx) Accumulated Impairment Losses - Aircrafts and Aircrafts Ground Equipment (xxx) Net Value xxx Watercrafts xxx Accumulated Depreciation - Watercrafts (xxx) Accumulated Impairment Losses - Watercraft (xxx) Net Value xxx Other Transportation Equipment xxx Accumulated Depreciation - Other Transportation Equipment (xxx) Accumulated Impairment Losses - Other Transportation Equipment (xxx) Net Value xxx
Furniture, Fixtures and Books Furniture and Fixtures Accumulated Depreciation - Furniture and Fixtures Accumulated Impairment Losses - Furniture and Fixtures Net Value Books Accumulated Depreciation - Books Accumulated Impairment Losses - Books Net Value
Leased Assets xxx
Leased Assets, Land , • xxx
Leased Assets, Buildings and Other Str xxx Accumulated Depreciation - Leased As uildings and Other Structures (xxx) Accumulated Impairment Losses - Leased Assets, Buildings and Other Structures (xxx)
Net Value xxx
Leased Assets, Machinery and Equipment xxx Accumulated Depreciation - Leased Assets, Machinery and Equipment (xxx) Accumulated Impairment Losses - Leased Assets, Machinery and Equipment (xxx) Net Value xxx
Leased Assets, Transportation Equipment xxx
Accumulated Depreciation - Leased Assets, Transportation Equipment (xxx) Accumulated Impairment Losses - Leased Assets, Transportation Equipment (xxx) Net Value xxx
Other Leased Assets xxx Accumulated Depreciation - Other Leased Assets (xxx) Accumulated Impairment Losses - Other Leased Assets (xxx)
Net Value k xxx
Leased Assets Improvements xxx Leased Assets Improvements, Land xxx Accumulated Depreciation - Leased Assets Improvements, Land (xxx) Accumulated Impairment Losses - Leased Assets Improvements, Land (xxx) Net Value xxx
23
ENTITY NAME DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND) AS OF DECEMBER 31, 2014
Leased Assets Improvements, Buildings Accumulated Depreciation - Leased Assets Improvements, Buildings Accumulated Impairment Losses - Leased Assets Improvements, Buildings Net Value Other Leased Assets Improvements Accumulated Depreciation - Other Leased Assets Improvements Accumulated Impairment Losses - Other Leased Assets Improvements Net Value
Construction in Progress Construction in Progress - Land Improvements Construction in Progress - Infrastructure Assets Construction in Progress - Buildings and Other Structures Construction in Progress - Leased Assets Construction in Progress - Leased Assets Improvements
Heritage Assets Historical Buildings Accumulated Depreciation - Historical Buildings Accumulated Impairment Losses - Historical Buildings Net Value Works of Arts and Archeological Specimens Accumulated Depreciation - Works of Arts and Archeological Specimens Accumulated Impairment Losses - Works of Arts and Archeological Specimens Net Value Other Heritage Assets Accumulated Depreciation - Other Herita ets Accumulated Impairment Losses - Otherririge Assets Net Value
Service Concession Assets Service Concession - Road Networks Accumulated Depreciation - Service Concession - Road Networks Accumulated Impairment Losses -Service Concession - Road Networks Net Value Service Concession - Flood Control Systems Accumulated Depreciation - Service Concession - Flood Control Systems Accumulated Impairment Losses - Service Concession - Flood Control Systems Net Value Service Concession - Sewer Systems Accumulated Depreciation - Service Concession - Sewer Systems Accumulated Impairment Losses - Service Concession - Sewer Systems Net Value Service Concession - Water Supply Systems Accumulated Depreciation - Service Concession - Water Supply Systems Accumulated Impairment Losses - Service Concession - Water Supply Systems Net Value
Amount xxx
(xxx) (xxx) xxx xxx
(xxx) (xxx) xxx
xxx xxx xxx xxx xxx xxx
xxx xxx
(xxx) (xxx) xxx xxx
(xxx) (xxx) xxx xxx
(xxx) (xxx) xxx
xxx xxx
(xxx) (xxx) xxx xxx
(xxx) (xxx) xxx xxx
(xxx) (xxx) xxx xxx
(xxx) (xxx) xxx
24
ENTITY NAME DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND) AS OF DECEMBER 31, 2014
Amount Service Concession - Power Supply Systems xxx Accumulated Depreciation - Service Concession - Power Supply Systems (xxx) Accumulated Impairment Losses - Service Concession - Power Supply Systems (xxx) Net Value xxx Service Concession - Communication Networks xxx Accumulated Depreciation - Service Concession - Communication Networks (xxx) Accumulated Impairment Losses -Service Concession - Communication Networks (xxx) Net Value xxx Service Concession - Seaport Systems xxx Accumulated Depreciation - Service Concession - Seaport Systems (xxx) Accumulated Impairment Losses - Service Concession - Seaport Systems (xxx) Net Value xxx Service Concession - Airport Systems xxx Accumulated Depreciation - Service Concession - Airport Systems (xxx) Accumulated Impairment Losses - Service Concession - Airport Systems (xxx)
Net Value xxx Service Concession - Parks, Plazas and Monuments xxx Accumulated Depreciation - Service Concession - Parks, Plazas and Monuments (xxx) Accumulated Impairment Losses - Service Concession - Parks, Plazas and Monuments (xxx) Net Value xxx
Other Service Concession Assets xxx Accumulated Depreciation - Other Service Concession Assets (xxx) Accumulated Impairment Losses - Other Service Concession Assets (xxx) Net Value xxx
Other Property, Plant and Equipment xxx
Work/Zoo Animals xxx Accumulated Depreciation - Work/Zoo Animals (xxx)
Accumulated Impairment Losses - rk/Zoo Animals (xxx)
Net Value xxx
Other Property, Plant and E t xxx Accumulated Depreciation - Ot r roperty, Plant and Equipment (xxx) Accumulated Impairment Losses - Other Property, Plant and Equipment (xxx) Net Value xxx
Biological Assets
Bearer Biological Assets Breeding Stocks Accumulated Impairment Losses - Breeding Stocks Net Value Livestock Accumulated Impairment Losses - Livestock Net Value Trees, Plants and Crops Accumulated Impairment Losses - Trees, Plants and Crops Net Value
25
ENTITY NAME DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND) AS OF DECEMBER 31, 2014
Aquaculture Accumulated Impairment Losses - Aquaculture Net Value Other Bearer Biological Assets Accumulated Impairment Losses - Other Bearer Biological Assets Net Value
Consumable Biological Assets Livestock Held for Consumption/Sale/Distribution Accumulated Impairment Losses - Livestock Held for Consumption/Sale/Distribution
Net Value Trees, Plants and Crops Held for Consumption/Sale/Distribution Accumulated Impairment Losses - Trees, Plants and Crops Held for Consumption/Sale/Distribution Net Value Agricultural Produce Held for Consumption/Sale/Distribution Accumulated Impairment Losses - Agricultural Produce Held for Consumption/Sale/Distribution Net Value Aquaculture Accumulated Impairment Losses - Aquaculture Net Value Other Consumable Biological Assets Accumulated Impairment Losses - Other Consumable Biological Assets
Net Value
Intangible Assets Intangible Assets
Patents/Copyrights Accumulated Amortization - Patents/Copyrights Net Value Computer Software Accumulated Amortization - Com ftware Net Value Other Intangible Assets Accumulated Amortization - Other Intangible Assets Net Value
Other Non-Current Assets Acquired Assets Accumulated Impairment Losses -Net Value Foreclosed Property/Assets Accumulated Impairment Losses -Net Value Forfeited Property/Assets Accumulated Impairment Losses -Net Value
Amount xxx
(xxx) xxx xxx xxx xxx
xxx xxx
(xxx) xxx xxx
(xxx) xxx xxx
(xxx) xxx xxx
(xxx) xxx xxx
(xxx) xxx
xxx xxx xxx
(xxx) xxx xxx
(xxx) xxx xxx
(xxx) xxx
xxx xxx
(xxx) xxx xxx
(xxx) xxx xxx
(xxx) xxx
Acquired Assets
Foreclosed Property/Assets
Forfeited Property/Assets
26
xxx
xxx
ENTITY NAME DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND) AS OF DECEMBER 31, 2014
Amount Confiscated Property/Assets xxx Accumulated Impairment Losses - Confiscated Property/Assets (xxx) Net Value xxx Abandoned/Surrendered Property/Assets xxx Accumulated Impairment Losses - Abandoned/Surrendered Property/Assets (xxx) Net Value xxx
Other Assets xxx Accumulated Impairment Losses - Other Assets (xxx)
Net Value xxx
Prepayments Advances to Contractors Prepaid Rent Prepaid Registration Prepaid Interest Prepaid Insurance Other Prepayments
Deposits Deposit on Letters of Credit Guaranty Deposits Other Deposits
Total Non-Current Assets
TOTAL ASSETS
LIABILITIES AND NET ASSETS/EQUITY
Liabilities
Current Liabilities
Financial Liabilities
Payables Accounts Payable Due to Officers and Employees Internal Revenue Allotment Payable Notes Payable Interest Payable Operating Lease Payable Finance Lease Payable Awards and Rewards Payable Service Concession Arrangements Payable
27
ENTITY NAME DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND) AS OF DECEMBER 31, 2014
Amount Bills/Bonds/Loans Payable xxx
Treasury Bills Payable xxx Bonds Payable - Domestic xxx Discount on Bonds Payable - Domestic xxx Premium on Bonds Payable - Domestic xxx
Bonds Payable - Foreign xxx
Discount on Bonds Payable - Foreign (xxx) Premium on Bonds Payable - Foreign xxx
Loans Payable - Domestic xxx
Loans Payable - Foreign xxx
Trust Liabilities xxx Bail Bonds Payable xxx
Guaranty/Security Deposits Payable xxx
Customers' Deposits Payable xxx
Other Payables xxx
Inter-Agency Payables xxx
Due to BIR xxx
Due to GSIS xxx
Due to Pag-IBIG xxx
Due to PhilHealth xxx Due to NGAs xxx
Due to GOCCs xxx
Due to LGUs xxx
Due to Joint Venture xxx
Infra-Agency Payables xxx
Due to Central Office xxx
Due to Bureaus xxx Due to Regional Offices xxx
Due to Operating Units xxx
Trust Liabilities xxx Trust Liabilities xxx
Trust Liabilities - Disaster Risk Reduction and Management Fund xxx
Deferred Credits/Unearned Income xxx
Deferred Finance Lease Revenue xxx
Other Deferred Credits xxx
Unearned Revenue - Investment Property xxx
Other Unearned Revenue xxx
Provisions xxx
Pension Benefits Payable xxx
Leave Benefits Payable xxx Retirement Gratuity Payable xxx
Other Provisions xxx
28
ENTITY NAME DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND) AS OF DECEMBER 31, 2014
Amount
Other Payables
Total Current Liabilities
Non- Current Liabilities
Financial Liabilities Payables
Notes Payable Finance Lease Payable Service Concession Arrangements Payable
Bills/Bonds/Loans Payable Treasury Bills Payable Bonds Payable - Domestic Discount on Bonds Payable - Domestic Premium on Bonds Payable - Domestic
Net Value Bonds Payable - Foreign Discount on Bonds Payable - Foreign Premium on Bonds Payable - Foreign
Net Value Loans Payable - Domestic Loans Payable - Foreign
Trust Liabilities Bail Bonds Payable Guaranty/Security Deposits Payable Customers' Deposits Payable
Other Payables
Trust Liabilities Trust Liabilities Trust Liabilities - Disaster Risk Reduction and Management Fund
Deferred Credits/Unearned Income Deferred Finance Lease Revenue Other Deferred Credits Unearned Revenue - Investment Property Other Unearned Revenue
xxx
xxx
29
ENTITY NAME DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND) AS OF DECEMBER 31, 2014
Amount Provisions xxx
Pension Benefits Payable xxx Leave Benefits Payable xxx
Retirement Gratuity Payable xxx
Other Provisions xxx
Other Payables
Total Non -Current Liabilities
Total Liabilities
Net Assets/Equity
Equity Accumulated Surplus/(Deficit)
Total Net Assets/Equity
TOTAL LIABILITIES AND NET ASSETS/EQUITY
XXX
XXX
XXX
XXX
XXX
XXX
XXX
30
Annex B
(NAME OF THE ENTITY) STATEMENT OF FINANCIAL PERFORMANCE
(ALL FUNDS OR NAME OF FUND) For theYear Ended December 31, 2014
Note Amount
Revenue Tax Revenue 29 xxx
Service and Business Income 30 xxx
Shares, Grants and Donations 31 xxx
Gains 39 xxx
Total Revenue
Less: Current Operating Expenses Personnel Services Maintenance and Other Operating Expenses Financial Expenses Direct Costs Non-Cash Expenses
Total Current Operating Expens s
Surplus/(Deficit) from Curren rations
Net Financial Assistance/Subsidy Sale of Assets Gains Losses
Surplus/(Deficit) for the period
xxx
32 xxx 33 xxx 34 xxx 35 xxx 36 xxx
xxx
xxx
37 xxx 38 xxx 39 xxx 40 (xxx)
xxx
31
XXX
Annex B1
ENTITY NAME DETAILED STATEMENT OF FINANCIAL PERFORMANCE
(ALL FUNDS OR NAME OF FUND) FOR THE YEAR ENDED DECEMBER 31, 2014
Amount
Revenue Tax Revenue
Tax Revenue - Individual and Corporation Income Tax xxx
Professional Tax xxx
Travel Tax xxx
Immigration Tax xxx
Tax Revenue - Property
Estate Tax xxx
Donors Tax xxx
Capital Gains Tax xxx
Tax Revenue - Goods and Services Import Duties xxx
Excise Tax xxx
Business Tax xxx
Tax on Sand, Gravel and Other Quarry Products xxx
Tax on Delivery Vans and Trucks xxx
Tax Revenue - Others Documentary Stamp Tax xxx
Motor Vehicles Users' Charge xxx
Other Taxes xxx
Tax Revenue - Fines and Pen
Taxes on Individual and Corporation xxx
Property Taxes xxx
Taxes on Goods and Services xxx
Other Taxes xxx
Total Tax Revenue xxx
Service and Business Income
Service Income Permit Fees
Registration Fees Registration Plates, Tags and Stickers Fees Clearance and Certification Fees
Franchising Fees Licensing Fees Supervision and Regulation Enforcement Fees
Spectrum Usage Fees
Legal Fees Inspection Fees Verification and Authentication Fees
Passport and Visa Fees Processing Fees
Fines and Penalties - Service Income
Other Service Income
Total Service Income
Business Income
32
xxx
Annex B1
School Fees Affiliation Fees
Examination Fees Seminar/Training Fees
Rent/Lease Income Communication Network Fees Transportation System Fees
Road Network Fees Waterworks System Fees Power Supply System Fees
Seaport System Fees
Landing and Parking Fees Income from Hostels/Dormitories and Other Like Facilities
Slaughterhouse Operation Income from Printing and Publication
Sales Revenue Less: Sales Discounts Net Sales
Hospital Fees Guarantee Income Fidelity Insurance Income
Dividend Income Interest Income Share in the Profit of Joint Venture
Fines and Penalties - Business Income
Service Concession Revenue Other Business Income
Total Business Income
Shares, Grants and Dona
Share from National Wealth
Share from PAGCOR/PCSO Share from Earnings of GOCCs
Grants and Donations Income from Grants and Donations in Cash Income from Grants and Donations in Kind
Total Shares, Grants and Donations
Gains
Gain on Initial Recognition of Biological Assets xxx
Gain on Sale of Biological Assets xxx Gain from Changes in Fair Value Less Cost to Sell of Biological Assets xxx Gain from Changes in Fair Value Less Cost to Sell of Biological Assets xxx
Gain on Sale of Agricultural Produce xxx
Total Gains xxx
Total Revenue xxx
33
Annex 81
Less: Current Operating Expenses Personnel Services
Salaries and Wages Salaries and Wages - Regular xxx
Salaries and Wages - Casual/Contractual xxx
Total Salaries and Wages xxx
Other Compensation Personal Economic Relief Allowance (PERA) xxx
Representation Allowance (RA) xxx
Transportation Allowance (TA) xxx
Clothing/Uniform Allowance xxx
Subsistence Allowance xxx
Laundry Allowance xxx
Quarters Allowance xxx
Productivity Incentive Allowance xxx
Overseas Allowance xxx
Honoraria xxx
Hazard Pay xxx
Longevity Pay xxx
Overtime and Night Pay xxx
Year End Bonus xxx
Cash Gift xxx
Other Bonuses and Allowances xxx
Total Other Compensation xxx
Personnel Benefit Contrib Retirement and Life Insurance Premiums xxx
Pag-IBIG Contributions xxx
Pag-IBIG Contributions xxx
PhilHealth Contributions xxx
Employees Compensation Insurance Premiums xxx
Provident/Welfare Fund Contributions xxx
Total Personnel Benefit Contributions xxx
Other Personnel Benefits
Pension Benefits
Retirement Gratuity
Terminal Leave Benefits
Other Personnel Benefits
Total Other Personnel Benefits
Total Personnel Services
Maintenance and Other Operating Expenses
Traveling Expenses Traveling Expenses - Local xxx
Traveling Expenses - Foreign xxx
Total Traveling Expenses xxx
Training and Scholarship Expenses Training Expenses xxx
Scholarship Grants/Expenses xxx
Total Training and Scholarship Expenses xxx
xxx
34
Annex B1
Supplies and Materials Expenses Office Supplies Expenses xxx
Accountable Forms Expenses xxx
Non-Accountable Forms Expenses xxx
Animal/Zoological Supplies Expenses xxx
Food Supplies Expenses xxx
Welfare Goods Expenses xxx
Drugs and Medicines Expenses xxx
Medical, Dental and Laboratory Supplies Expenses xxx
Fuel, Oil and Lubricants Expenses xxx
Agricultural and Marine Supplies Expenses xxx
Textbooks and Instructional Materials Expenses xxx
Military, Police and Traffic Supplies Expenses xxx
Chemical and Filtering Supplies Expenses xxx
Other Supplies and Materials Expenses xxx
Total Supplies and Materials Expenses xxx
Utility Expenses Water Expenses Electricity Expenses
Total Utility Expenses
Communication Expenses Postage and Courier Services xxx
.• • Telephone Expenses xxx
Internet Subscription Expe xxx
Cable, Satellite, Telegraph and Radio Expenses xxx
Total Communication Expenses xxx
Awards/Rewards and Prizes Awards/Rewards Expenses
Prizes
Total Awards/Rewards and Prizes
Survey, Research, Exploration and Development Expenses Survey Expenses xxx
Research, Exploration and Development Expenses xxx
Total Survey, Research, Exploration and Development Expenses xxx
Demolition/Relocation and Desilting/Dredging Expenses Demolition and Relocation Expenses xxx
Desilting and Dredging Expenses xxx
Total Demolition/Relocation and Desilting/Dredging Expenses xxx
Generation, Transmission and Distribution Expenses Generation, Transmission and Distribution Expenses xxx
Confidential, Intelligence and Extraordinary Expenses Confidential Expenses xxx
Intelligence Expenses xxx
Extraordinary and Miscellaneous Expenses xxx
Total Confidential, Intelligence and Extraordinary Expenses xxx
xxx
xxx
35
Annex B1
Professional Services Legal Services
Auditing Services
Consultancy Services
Other Professional Services
Total Professional Services xxx
General Services Environment/Sanitary Services
Janitorial Services
Security Services
Other General Services
Total General Services xxx
Repairs and Maintenance Repairs and Maintenance - Investment Property xxx
Repairs and Maintenance - Land Improvements xxx
Repairs and Maintenance - Infrastructure Assets xxx
Repairs and Maintenance - Buildings and Other Structures xxx
Repairs and Maintenance - Machinery and Equipment xxx
Repairs and Maintenance - Transportation Equipment xxx
Repairs and Maintenance - Furniture and Fixtures xxx
Repairs and Maintenance - Leased Assets xxx
Repairs and Maintenance - Leased Assets Improvements xxx
Restoration and Maintenance - Heritage Assets xxx
Repairs and Maintenance - Other Property, Plant and Equipment xxx
Total Repairs and Maintenance
Taxes, Insurance Premiums andel r Fees Taxes, Duties and Licenses xxx
Fidelity Bond Premiums xxx
Insurance Expenses xxx
Total Taxes, Insurance Premiums and Other Fees xxx
Labor and Wages
Labor and Wages xxx
Other Maintenance and Operating Expenses Advertising Expenses xxx
Printing and Publication Expenses xxx
Representation Expenses xxx
Transportation and Delivery Expenses xxx
Rent/Lease Expenses xxx
Membership Dues and Contributions to Organizations xxx
Subscription Expenses xxx
Donations xxx
Litigation/Acquired Assets Expenses xxx
Other Maintenance and Operating Expenses xxx
Total Other Maintenance and Other Operating Expenses xxx
Total Maintenance and Other Operating Expenses xxx
Financial Expenses
Financial Expenses
Management Supervision/Trusteeship Fees xxx
xxx
36
xxx
xxx
xxx
xxx
Annex B1
Interest Expenses Guarantee Fees Bank Charges Commitment Fees
Other Financial Charges Total Financial Expenses
Non-Cash Expenses
Depreciation
Depreciation - Investment Property Depreciation - Land Improvements
Depreciation - Infrastructure Assets Depreciation - Buildings and Other Structures Depreciation - Machinery and Equipment Depreciation - Transportation Equipment Depreciation - Furniture, Fixtures and Books
Depreciation - Leased Assets Depreciation - Leased Assets Improvements
Depreciation - Heritage Assets Depreciation - Service Concession Assets
Depreciation - Other Property, Plant and Equipment
Total Depreciation
Amortization
Amortization - Intangible Assets
Impairment Loss
Impairment Loss - Financial Assets o Maturity
Impairment Loss - Loans and Receivab es Impairment Loss - Lease Receivables Impairment Loss - Investments in GOCCs
Impairment Loss - Investments in Joint Venture Impairment Loss - Other Receivables
Impairment Loss - Inventories Impairment Loss - Investment Property Impairment Loss - Property, Plant and Equipment Impairment Loss - Biological Assets Impairment Loss - Intangible Assets Impairment Loss - Investments in Associates
Impairment Loss - Other Assets
Total Impairment Loss
Losses Loss on Sale of Biological Assets Loss on Sale of Agricultural Produce
Loss on Initial Recognition of Biological Assets
Total Losses
Total Non-Cash Expenses
Current Operating Expenses
Surplus (Deficit) from Current Operations
37
Annex 81
Financial Assistance/Subsidy from NGAs, LGUs, GOCCs Subsidy from National Government xxx
Subsidy from other NGAs xxx
Assistance from Local Government Units xxx
Assistance from Government-Owned and/or Controlled Corporations xxx
Subsidy from Other Funds xxx
Total Financial Assistance/Subsidy from NGAs, LGUs, GOCCs xxx
Less: Financial Assistance/Subsidy to NGAs, LGUs, GOCCs, NGOs/POs
Subsidy to NGAs (for BTr only) xxx
Financial Assistance to NGAs xxx
Financial Assistance to Local Government Units xxx
Budgetary Support to GOCCs xxx
Financial Assistance to NGOs/POs xxx
Subsidies - Others xxx
Total Financial Assistance/Subsidy to NGAs, LGUs, GOCCs xxx
Net Financial Assistance/Subsidy
XXX
Other Non-Operating Income Sale of Assets
Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties xxx
Gains Gain on Foreign Exchange (F(RREX xxx
Gain on Sale of Investments xxx
Gain on Sale of Investment Prope xxx
Gain on Sale of Property, Plant and Equipment xxx
Gain on Sale of Intangible Assets xxx
Other Gains xxx
Total Gains xxx
Losses Loss on Foreign Exchange (FOREX) xxx
Loss on Sale of Investments xxx
Loss on Sale of Investment Property xxx
Loss on Sale of Property, Plant and Equipment xxx
Loss on Sale of Intangible Assets xxx
Loss on Sale of Assets xxx
Loss of Assets xxx
Loss on Guaranty xxx
Other Losses xxx
Total Losses xxx
Surplus (Deficit) for the period XXX
38
Annex C
(NAME OF THE ENTITY) STATEMENT OF CASH FLOWS
(ALL FUNDS OR NAME OF FUND) FOR THE YEAR ENDED DECEMBER 31, 2014
Note Amount
Cash Flows From Operating Activities
Cash Inflows Receipt of Notice of Cash Allocation 29 xxx Collection of Income/Revenues 30 xxx Receipt of Assistance and Subsidy from Other NGAs, LGUs and GOCCs 31 xxx Collection of Receivables 32 xxx Receipt of Inter-Agency Fund Transfers 33 xxx Receipt of Intra-Agency Fund Transfers 34 xxx Trust Receipts 35 xxx Other Receipts 36 xxx Adjustments 37 xxx
Total Cash Inflows xxx
Cash Outflows xxx Replenishment of Negotiated MDS Checks (for BTr) 38 xxx Remittance to National Treasury 39 xxx Payment ofExpenses 40 xxx Purchase of Inventories 41 xxx Purchase of Consumable Biological Ass s 42 xxx Grant of Cash Advances 43 xxx Prepayments 44 xxx Refund of Deposits 45 xxx Payment of Accounts Payable 46 xxx Remittance of Personnel Benefit Contributions and Mandatory Deductions 47 xxx Grant of Financial Assistance/Subsidy 48 xxx Release of Inter-Agency Fund Transfers 49 xxx Release of Intra-Agency Fund Transfers 50 xxx Other Disbursements 51 xxx Reversal of Unutilized NCA 52 xxx Adjustments 53 xxx Total Cash Outflows xxx
Net Cash Provided by (Used in) Operating Activities xxx
Cash Flows from Investing Activities xxx
Cash Inflows xxx Proceeds from Sale of Investment Property 54 xxx Proceeds from Sale/Disposal of Property, Plant and Equipment 55 xxx Sale of Investments 56 xxx Receipt of Cash Dividends 57 xxx Proceeds from Matured/Return of Investments 58 xxx Collection of Long-Term Loans 59 xxx Proceeds from Sale of Other Assets 60 xxx
Total Cash Inflows xxx
39
67 68
xxx
Cash Outflows Purchase/Construction of Investment Property 61 xxx Purchase/Construction of Property, Plant and Equipment 62 xxx Investments 63 xxx Purchase of Bearer Biological Assets 64 xxx Purchase of Intangible Assets 65 xxx Grant of Loans 66 xxx
Total Cash Outflows xxx
Net Cash Provided by (Used in) Investing Activities
Cash Flows From Financing Activities
Cash Inflows Proceeds from issuance of bills and bonds Proceeds from Domestic and Foreign Loans
Total Cash Inflows
Cash Outflows Payment of Long-Term Liabilities Redemption of Bills/Bonds Issued Payment of Interest Expense (BTR/NG Debt)
Total Cash Outflows
Net Cash Provided by (Used in) Financing Activities
Increase (Decrease) in Cash and Cash Equivalents
Effects of Exchange Rate Changes on Cash and Cash Equivalents
Cash and Cash Equivalents, January 1, 2014
Cash and Cash Equivalents, December 31, 2014
xxx
40
Annex C1 (NAME OF THE ENTITY)
STATEMENT OF CASH FLOWS (ALL FUNDS OR NAME OF FUND)
FOR THE YEAR ENDED DECEMBER 31, 2014
Amount
Cash Flows From Operating Activities
Cash Inflows
Receipt of Notice of Cash Allocation Receipt of Notice of Cash Allocation Receipt of Notice of Transfer of Cash Allocation Receipt of NCA for Trust and other receipts Receipt of Working Fund for Foreign-Assisted Projects
Collection of Income/Revenues
Collection of tax revenue
Collection of service and business income
Collection of other income Receipt of shares, grants and donations Receipt of prior years' income
Receipt of Assistance and Subsidy from Other NGAs, LGUs and GOCCs Subsidy from Other National Government Agencies Assistance from Local Government Units Assistance from Government-Owned and/or Controlled Corporations
Collection of Receivables Collection of loans and receivables Collection of lease receivables Collection of receivable from audit disallowances Collection of other receivables
Receipt of Inter-Agency Fund Transfers Receipt of cash for the account of NGAs/ GUs/GOCCs Receipt of funds for the implementa'tio projects from NGAs/LGUs/GOCCs
Receipt of funds for other inter-agen nsactions
Receipt of Intra-Agency Fund Transfers Receipt of funds from CO/Bureaus/ROs/Ous for implementation of programs/projects Receipt of working fund for foreign-assisted projects Receipt of funds for other intra-agency transactions
Trust Receipts Receipt of Disaster Risk Reduction and Management Fund Receipt of bail bonds Receipt of guaranty/security deposits Receipt of customers' deposits Collection of other trust receipts
Other Receipts Advance collection of income Receipt of deposits on Letter of Credits Receipt of refund of guaranty deposits Receipt of payment for liquidated damages Unused Petty Cash Fund Other deferred credits Refund of overpayment of Personnel Services Refund of overpayment of Maintenance and Other Operating Expenses Receipt of refund of cash advances Proceeds from terminated treasury bills Collection from trust receipts from entities other than NGAs/LGUs/GOCCs Other miscellaneous receipts
Adjustments Restoration of cash for cancelled/lost/stale checks/ADA Restoration of cash for unreleased checks Other adjustments - Inflow
Total Cash Inflows
xxx xxx xxx XXX
xxx
xxx xxx xxx xxx xxx xxx
xxx xxx xxx xxx
xxx xxx xxx xxx xxx
xxx xxx xxx xxx
xxx xxx xxx xxx
xxx xxx xxx xxx xxx xxx
xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx xxx
xxx xxx xxx xxx
xxx
41
Cash Outflows
Replenishment of Negotiated MDS Checks (for BTr) xxx
Remittance to National Treasury xxx
Payment of Expenses xxx
Payment of personnel services xxx
Payment of maintenance and other operating expenses xxx
Payment of financial expenses xxx
Payment of expenses pertaining to/incurred in the prior years xxx
Liquidation of prior year's cash advances xxx
Purchase of Inventories xxx
Purchase of inventories for sale xxx
Purchase of inventories for distribution xxx
Purchase of inventory held for consumption xxx
Purchase of raw materials inventory xxx
Purchase of Consumable Biological Assets Purchase of livestock held for consumption/sale/distribution Purchase of trees, plants and crops held for consumption/sale/distribution Purchase of aquaculture Purchase of other consumable biological assets
Grant of Cash Advances Advances for operating expenses Advances for payroll Advances for special purpose/time-bound undertakings Advances to officers and employees
Prepayments L xxx
Advances to Contractors for repair and maintenance of property, plant and equipment (not capitalize xxx
Prepaid Rent xxx
Prepaid Registration xxx
Prepaid Interest xxx
Prepaid Insurance xxx
Other Prepayments xxx
Refund of Deposits xxx
Payment of deposits on letter o s xxx
Payment of guaranty deposits xxx
Payment of other deposits xxx
Payment of Accounts Payables xxx
Remittance of Personnel Benefit Contributions and Mandatory Deductions Remittance of taxes withheld not covered by TRA Remittance to GSIS/Pag-IBIG/PhilHealth Remittance of personnel benefits contributions Remittance of other payables
Grant of Financial Assistance/Subsidy xxx
Subsidy to NGAs xxx
Grant of financial assistance to NGAs/LGUs/GOCCs xxx
Grant of financial assistance to NG0s/POs xxx
Payment of Internal Revenue Allotment xxx
Grant of other subsidies xxx
Release of Inter-Agency Fund Transfers xxx
Advances to Procurement Service xxx Advances to other NGAs/GOCCs/LGUs for purchase of goods/services as authorized by law xxx
Release of funds to NGAs, GOCCs, LGUs for the implementation of projects xxx
Release of other inter-agency fund transfers xxx
Release of Intra-Agency Fund Transfers xxx
Issuance of Working Fund to foreign service posts and regional consular offices xxx
Issuance of NTCA by CO/ROs to ROs/OUs xxx
Issuance of funding checks by HO/CO/ROs to ROs/OUs xxx
Release of other infra-agency fund transfers xxx
Other Disbursements xxx
Refund of excess income xxx
42
Refund of excess Working Fund/fund transfers/Trust Fund Refund of bail bond Refund of guaranty/security deposits Refund of customers'deposit Refund of cash advances Other disbursements
Reversal of Unutilized NCA
Adjustments Reversion/Return of unused NCA Adjustment for dishonored checks Adjustment for cash shortage Reversing entry for unreleased checks in previous year Other adjustments - Outflow
Total Cash Outflows
Net Cash Provided by (Used in) Operating Activities
Cash Flows from Investing Activities
Cash Inflows
Proceeds from Sale of Investment Property
Proceeds from Sale/Disposal of Property, Plant and Equipment
Sale of Investments Proceeds from sale of stocks/bonds/marketable securities Sale of investment in joint venture Sale of investment in associates Sale of other investments
Receipt of Cash Dividends
Proceeds from Matured/Return of Investments Redemption of long term investments Proceeds from matured investments Proceeds from the return on investment in joint venture Proceeds from the return on investment in associates
Collection of Long-Term Loan Repayment of long term-loan OCC/GFI Collection of long-term loans
Proceeds from Sale of Other Assets
Total Cash Inflows
Cash Outflows Purchase/Construction of Investment Property
Purchase/Construction of Property, Plant and Equipment Purchase of land Payment for land improvements Construction of infrastructure assets Construction of buildings and other structures Purchase of machinery and equipment Purchase of transportation equipment Purchase of furniture, fixtures and books Payments for leased assets improvements Construction in progress Construction/Acquistion of heritage assets Purchase of other property, plant and equipment Payment of right-of-way Advances to contractors Payment of guaranty deposit Payment of retention fee to contractors Payment of other fees charged to the projects Payment of incidental expenses Payment for rehabilitation of property, plant and equipment (capitalized repair) Payment of accounts payable for the construction of property, plant and equipment
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
43
Investments Investment in stocks/bonds/marketable securities Investment in GOCC/GFI Investment in joint venture Investment in associates Other long-term investments
Purchase of Bearer Biological Assets Purchase of breeding stocks Purchase of livestock Purchase of trees, plants and crops Purchase of aquaculture Purchase of other bearer biological assets
Purchase of Intangible Assets Purchase of computer software Purchase of other intangible assets
Grant of Loans Release of funds for sub-loans Grant of loans
Total Cash Outflows
Net Cash Provided By (Used In) Investing Activities
Cash Flows From Financing Activities
Cash Inflows
Proceeds from issuance of bills and bond Proceeds from issuance of bill Proceeds from issuance of bonds
Proceeds from Domestic and Foreign Loans Proceeds from issuance of notes payable Proceeds from domestic loans Proceeds from foreign loans
Total Cash Inflows
Cash Outflows
Payment of Long-Term Lia Payment of notes payable Payment of domestic loans Payment of foreign loans Payment of finance lease payable Payment of other long-term liabilities
Redemption of Bills/Bonds Issued Payment for redemption of treasury bills Payment for redemption of bonds
Payment of Interest Expense (BTR/NG Debt)
Total Cash Outflows
Net Cash Provided By (Used In) Financing Activities
Increase (Decrese) in Cash and Cash Equivalents
Effects of Exchange Rate Changes on Cash and Cash Equivalents
Cash and Cash Equivalents, January 1, 2014
Cash and Cash Equivalents, December 31, 2014
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
44
Annex D
(NAME OF THE ENTITY) STATEMENT OF CHANGES IN NET ASSETS/EQUITY
(ALL FUNDS OR NAME OF FUND) FOR THE YEAR ENDED DECEMBER 31, 2014
Accumulated Surplus/ (Deficit)
Balance at January 1, 2014 xxx
Changes in accounting policy 73 (xxx)
Prior Period Adjustments/Unrecorded Income and Expenses 74 (xxx)
Other Adjustments 75 xxx
Restated balance xxx
Changes in Net Assets/Equity for the Calendar Year
Adjustment of net revenue recognized directly in net assets/equity 1 76 xxx
Surplus for the period xxx
Total recognized revenue and expense for the period xxx
Note
Others 2 77 xxx
Balance at December 31, 2014 XXX
*1 - Net revenue deposited with the National Treasury (revenue including constructive receipt of income by DFA
and income of BIR remitted by agencies thru TRA)
*2 - Direct adjustments to Net Assets/Equity which are not revenue or expense (e.g. transfer of PPE from one
of the agency to another directly charged to Accumulated Surplus/(Deficit))
45
Annex E
(NAME OF THE ENTITY) STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNT
(ALL FUNDS OR NAME OF FUND) FOR THE YEAR ENDED DECEMBER 31, 2014
(in thousand pesos)
Particulars Note Budgeted Amount
Actual Amounts on Comparable
Basis
Difference Final Budget and Actual
Original I Final
RECEIPTS Tax Revenue 3.13 & 3_15 xxx XXX XXX XXX
Services and Business Income 3.14 & 3.15 xxx XXX XXX XXX
Assistance and Subsidy 3.13 & 3.15 xxx XXX XXX XXX
Shares, Grants and Donations 3.13 & 3.15 xxx )0(X XXX XXX
Gains 3.14 & 3.15 xxx XXX )0(X XXX
Other Non-Operating Income 3.15 xxx XXX XXX XXX
Other Non-Operating Receipts 3.15 Loan Proceeds 3.15 xxx xxx XXX xxx
Refund of Petty Cash and Advances 3.15 xxx xxx xxx xxx
Others 3.15 xxx xxx xxx xxx
Total Receipts xxx xxx xxx xxx
PAYMENTS Personnel Services 3.15 xxx xxx xxx xxx
Maintenance and Other Operating Expenses 3.15 xxx xxx xxx xxx
Capital Outlay 3.15 xxx )0(X xxx xxx
Financial Expenses 3.15 xxx xxx xxx xxx
Other Disbursements 3.15 I • Loan Repayment 3.15 xxx xxx xxx xxx
Remittance to National Treasury 3.15 xxx xxx xxx )0(X
Others 3.15 xxx xxx xxx >30(
Total Payments xxx xxx xxx xxx
NET RECEIPTS/PAYMENTS XXX XXX XXX XXX
Certified Correct: Certified Correct:
Head of Budget Unit Head of Accounting Unit
46
Annex r
OBLIGATION REQUEST AND STATUS No. Date:
Agency Fund:
Payee
Office
Address
Responsibility Center Particulars MFO/PAP 1.1ACS Code/ Expenditure
Amount
Total
Certified: Charges to appropriationralloment
necessary, lawful and under my direct supervision; and
supporting documents valid, proper and legal
:
B.
for the
Certified:
indicated
Allotment available and obligated
purpose/adjustment necessary as above
Signature
Printed Name'
Position
Date
Signature
Printed Name.
Position
Date
Head, Requesting Office/Authorized Representative . Head, Budget Unit/Authorized t/Authorized Representative
C. STATUS OF OBLIGATION
Reference Amount
Date Particulars RCRADAI No. ORS/JEW U Obligation Payment Not Yet Due Due and
Demandable
1/13
1/22
1/28
1/31
Obligation
Receipt of ITC Equipt
Payment
Remittance of Wtax
ORS No. 6-101-101-2014-01-01 JEV No.2014-01-012
RCI No. 2014-01-028
TRA No. 001
50,000
44,000
6,000
50,000
(50,000) 50,000
(44,000)
(6.000)
Totals 50,000 50,000
47
OBLIGATION REQUEST AND STATUS (ORS)
INSTRUCTIONS
A. The form shall be accomplished as follows:
I. Serial No. - Number assigned to the ORS by the Budget Section/Unit, as follows:
011 00 1000{)100 10 0)000
I 1—■ Serial number (one series for each year) ll• Month
Year
Nt• VACS Funding Source Code
■ Allotment Class I — Personnel Services 2 — Maintenance & Other
Operating Expenses 3 — Financial Expenses 4 - Direct Costs
(manufacturing and trading)
6 - Capital Outlays 2. Date — Date of receipt 3. Fund—the fund code in which the obligation is
to be charged
NOTE: Items 1-3 shall be accomplished by the Budget Unit upon receipt of contracts, purchase orders, claim vouchers and other supporting documents
4. Agency - name of the entity 5. Payee - Name of payee or creditor 6. Office/Address - Name of the office/address of
payee/creditor 7. Responsibility Center — Code of the cost center
where expenses shall be charged 8. Particulars — Brief description of the obligation
requested code for 9. MFO/PAP — Major Final Output or Pr9grat /
Activity/Project as shown in. GAA/SARO/GARO
10. Account Code — the appropriate account code according to the Revised Chart of Accounts in which the object of obligation shall be charged
I I Amount — Amount of obligation
B. The three sections of the ORS shall be accomplished as follows:
Box A — Certification by the Head of Requesting Office/Authorized Representative that charges to the responsibility center are proper, necessary, and under his direct supervision.
Box B — Certification by the Head of Budget Unit/Authorized Representative that allotment is available for obligation based on the Registries of Allotments, Obligations and Disbursements (RAODs) maintained.
Box C— Status of Obligation. It shall serve as the subsidiary record for obligations to be maintained by the Budget Unit.
Obligations shall be posted in the Obligation Column and Not Yet Due and Demandable Column based on ORS issued. A Notice of Obligation Request and Status Adjustment (NORSA) shall be issued to the Budget Unit by the Accounting Unit for any correction made in the ORS, as the basis of the Budget Unit in effecting adjustment in the RAOD. Based on Journal Entry Voucher (JEV) drawn, services rendered/goods delivered per Inspection and Acceptance Report (EAR) shall be posted as addition to Due and Demandable Column and a reduction to Not Yet Due and Demandable Column. Amount of expenses paid shall be posted in the Payment Column based on JEV drawn and a reduction on Due and Demandable column. The money columns shall be footed, balances and ruled upon full payment/settlement.
After every transaction, pencil footing shall be made to determine available balance. At the end of the month, each column shall be footed to arrive at the balances. When the obligation is fully liquidated, any excess obligation shall be adjusted or negated both in the Obligation and Not Yet Due and Demandable columns.
C. ORS which have been fully liquidated or with zero balances shall be filed separately from those with balances.
D. This form shall be prepared in three copies to be distributed as follows:
Original —Budget Unit (as subsidiary record) Duplicate Copy — to be attached to the DV Triplicate Copy— Accounting Unit
NOTE: Items A.4 to A.1 I shall be accomplished by the Head of Requesting Office/Authorized Representative upon submission of claim based on the Budget/Allotment Allocation of the Office received from the Budget Unit.
48
Annex G
BUDGET UTILIZATION REQUEST AND STATUS Na Datei
Agency Fund:
Payee
Office
Address
Responsibility Center Particulars MFO/PAP HAGS Code Amount
Total
A. Certified: Charges to budget necessary, lawful
and under my direct supervision, and supporting
documents valid, proper and legal
:
B.
for the
:
Certified:
indicated
Budget available and utilized
purpose/adjustment necessary as above
Signature
Printed Name:
Position
Date
Signature
Printed Name:
Position
Date
Head, Requesting Office/Authorized Representative
Head, Budget Unit/Authorized Representative
C. STAT S OF OBLIGATION Reference Amount
Date Particulars BURS/JEV/RCI, et Utilization Payment Not Yet Due Due and Demandable
1/13 1/22 1/28 1/31
Utilization Receipt of ITC Equipt Payment Remittance of Wtax
HORS No.6-101-101-2014-01-0 JEV No.2014-01-012 RCI No. 2014-01-028 TRA No. 001
50,000
44,000 6,000
50,000 (50,000) 50,000
(44,000) (6,000)
Totals 50,000 50,000 -
49
[MAW ITILIZATION REQUICS'l' AND ST 'US (DUDS)
INsTRtICHONS
A. The form shall be accomplished as follows: I. Serial No. - Number assigned to the BURS by
the Budget Section/Unit, as follows: o tio0000 woo on 0000
Serial number (one series for each year)
10" Month
Year
HAGS Funding Source Code
Allotment Class - Personnel Services
2 Maintenance & Other Operating Expenses
3 - Financial Expenses 4 - Direct Costs
(manufacturing and trading)
6 - Capital Outlays
Date — Date of receipt 3
Fund - the hind code in which the obligation is to be charged
NOTE: Items 1-3 shall be accomplished by the Budget Unit upon receipt of contracts, purchase orders, claim vouchers and other supporting documents
4. Agency - name of the entity 5. Payee - Name of payee or creditor 6. Office/Address - Name of the office/address
of payee/creditor 7_ Responsibility Center - Code of the cost
center where expenses shall be charged 8_ Particulars - Brief description of the
Obligation requested code for 9. MFO/PAP — Major Final Output or Program/
Activity/Project as shown in the Approve Budget
10. Account Code — the appropriate account cc according to the Revised Chart of Accounts in which the object of obligation shall be charged
I I Amount — Amount of utilization
B. The three sections of the BURS shall be accomplished as follows:
Box A — Certification by the Head of Requesting Office/Authorized Representative that charges to the responsibility center are proper, necessary, and under his direct supervision.
Box B — Certification by the Head of Budget Unit/Authorized Representative that budget is available for utilization.
Box C— Status of Utilization. It shall serve as the subsidiary record for budget utilizations to be maintained by the Budget Unit.
Budget utilizations shall be posted in the Utilization Column and Not Yet Due and Demandable Column based on BURS issued. A Notice of Budget Utilization Request and Status Adjustment (NBURSA) shall be issued to the Budget Unit by the Accounting Unit for any correction made in the BURS, as the basis of the Budget Unit in effecting adjustment in the RBI ID_
Based on Journal Entry Voucher ()EV) drawn, services rendered/goods delivered per Inspection and Acceptance Report (IAR) shall be posted as addition to Due and Demandable Column and a reduction to Not Yet Due and Demandable Column. Amount of expenses paid shall be posted in the Payment Column based on JEV drawn and a
reduction on Due and Demandable column. The money enhimns shall be footed, balances and
ruled upon full payment/settlement.
After every transaction, pencil footing shall be made to determine available balance. At the end of the month, each column shall be footed to arrive at the balances. When the utilization is fully liquidated, any excess balance shall be adjusted or negated both in the Utilization ((Armin and Not Yet Due and Demandable column.
C. BURS which have been fully liquidated or with zero balances shall be filed separately from those with balances.
D. New BURS shall be prepared/ issued for additional utilization.
E. 'Ibis form shall be prepared in three copies to be distributed as follows:
Original Budget Unit (as subsidiary record) Duplicate Copy to be attached to the DV triplicate Copp — Accounting Hutt
NOTE: Items A.4 to A.11 shall be accomplished by the Head of Requesting Office/Authorized Representative upon ,submission of claim based on the Approved Budget received 'nom the Budget Unit.
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REGISTRYOF REVENUE AND OTII ER RECEIPTS (RI2012)
INSTRUCHONS
A. This form shall be accomplished as follows:
1. Agency - the name of the entity 2. Fund Cluster Code - the hind cluster code based on the Unified Accounts Code
Structure 01 Regular Agency Fund
02 Foreign Assisted Projects Fund
Special Accounts Funded / Domestic 03 Grants Fund
Special Accounts - Foreign Assisted / Foreign 04 Grants Fund 05 Internally Generated Funds
06 Business Related Funds
07 Trust Receipts/Inter-Agency Transferred Funds
3. Sheet No. - sheet number which shall be one series for each year 4. Date-the date of recording 5. Reference — the report number of the Report of Collections and Deposits, the
Cash Receipts Register, or the Journal Entry Voucher Number. 6. UACS Code - the object code provided in the -MACS Manual and in accordance
with the Revised Chart of Accounts 7. Estimated Revenue — the amount of estimated revenue as reflected in the
approved budget/other relevant document of the entity 8. Revenue Collections — the amount of collections received from revenue
transactions. In the case of collections for the General Fund, revenue collection is further divided to tax and non-tax.
9. Non-Revenue Collections — the amount of collections received from revenue transactions and other receipts (example is refund from overpayment of expenses)
10. Cumulative Revenue/Other Receipts — the sum of the revenue collections and non-revenue collections
11. Variance (Estimated Revenue r Cumulative Revenue and Other Receipts) the difference between the estimated revenue over the actual revenue collections and other receipts.
12. Remittance to 'far — the amount of collections remitted to the Bureau of the Treasury
13. Deposit with AGDB/AABs — the amount of collections deposited with the Authorized Government Depository Banks/Accredited Agent Banks
14. Cumulative Remittances and Deposits -- the sum of the remittances to the Bureau of the Treasury and the deposits with AGDBs/AABs
15. Unremitted/ Undeposited Revenue and Other Receipts the difference between the total of the revenue collections and other receipt and the total remittances to BIr and deposits with AGDB.
B. This Summary shall be kept by the Budget Unit for each of the fund clusters maintained by the entity.
52
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ficat
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tion
Plat
es, T
ags
&
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ker F
ees
(402
0103
0)
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istra
tion
Fees
(4
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Amin_ ttt
REGISTRY OF REVENUE AND OTHER RECEIPTS (Regular Agency/Foreign Assisted Projects Fund)
INSTRUCTIONS
A. 'this form shall be accomplished as follows:
I Name of Agency — the name of the department/agency/bureau/entity.
2. Fund Cluster Name and Code — name of the fund cluster and code based on the
UACS manual
3. Sheet No. — sheet number which shall be one series for each year
4. Date—the date of recording
5. Reference — the number of the source documents such as the approved budget/other document, number of the KCDs, the CRReg, or the
6. Estimated Revenue — the estimated revenue per approved budget/other
doucment of the entity
7. Revenue Collections — the amount of collections received from revenue transactions by account. In the case of collections for the Regular Agency/Foreign Assisted Projects Fund, revenue collections are classified as
follows:
• Tax Revenue Collections — includes income tax, professional tax, travel
tax, immigration tax.
• Non-Tax Revenue Collections — includes permit fees, registration fees, registration plates, lags and sticker lees, clearance and certification
fees, franchising fees.
8. Non-Revenue Collections — the amount of collections other than the collections received from revenue transactions (example is refund from overpayment of
expenses) by account.
9. Cumulative Revenue/Other Receipts — the sum of the revenue collections and
non-revenue collections u • I 0. Remittance to BTr— the amour collections remitted to the BTr
I I. Deposit with AGDB/AABs — amount of collections deposited with the
AGITBs/(AABs
12. Cumulative Remittances and Deposits—the sum of the remittances to the 1311
and the deposits with AGDI3s/AABs
13. Unremitted/ Undeposited Revenue and Other Receipts — the difference between the total of the revenue collections/other receipt and the total
remittances to BTr and deposits with AGDI-3.
B. Blank columns are intended for collections other than the collection that columns were
specifically provided.
C [his shall be maintained by the Budget Unit of the entity for the following fund clusters:
1. Regular Agency Fund
2. Foreign Assisted Projects Fund
56
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-Rev
enue
Col
lect
tons
lOth
er
Rec
eipt
s (b
)
n
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unds
of
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rpay
men
t of E
xpen
ses
Rev
enue
Col
lect
ions
ri< I -
Inco
me
fro
m 1
G
rant
s an
d D
o nat
ion
s in
C
ash
(404
0201
0)
Sha
re fr
om
Nat
iona
l W
ealth
(4
0401
010)
..._
Fran
chis
ing
Fees
'
(402
0105
0)
Reg
istr
a tio
n Fe
es
go2
0102
0)
Per
mit
Fees
( 4
0201
010)
o
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ii C E 1 LC
a [
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E E PY z
REGISTRY OF REVENUE AND OTHER RECEIPTS (Special Accounts Locally/Foreign Funded)
INSTRIK :TIONS
A This form shall be accomplished as follows:
1. Name of Agency — the name of the department/agency/bureau/entity
2. Name of Fund Cluster and Code—the name and code of the fund cluster based
on the VACS 3. Sheet No. — sheet number which shall he one series for each year
4. Date—the date of recording
5. Reference—the number of the I2CD, the CRReg, or the JEV.
6. Estimated Revenue — the amount of estimated revenue per approved budget/document of the entity
7. Revenue Collections — the amount of collections received from revenue transactions. Permit Fees, Registration Fees, Franchising Fees, Share from National Wealth, Income from Grants and Donations in Cash, Interest Income are examples of revenue collected by an entity under the Special
Account in the General Fund. 8. Non-Revenue Collections — the amount of collections other than the collections
received from revenue transactions (example is refund from overpayment of
expenses) 9. Cumulative Revenue/Other Receipts — the sum of the revenue collections and
non-revenue collections. It is computed as Column (a) plus Column (b).
10. Remittance to BTr —the amount of collections remitted to the BTr
11. Deposit with AGDB/AABs the 1amount of collections deposited with the
AGDI3s/AABs 12. Cumulative Remittances andre tsits — the sum of the remittances to the BTr
and the deposits with AGDI3s/AABs
B. Blank columns are intended for collections other than the collection that columns were
specifically provided.
C. This shall be maintained by the Budget Unit of the entity for the following fund clusters:
1. Special Accounts - Locally Funded/Domestic Grants Fund
1 Special Accounts - Foreign Assisted/Foreign Grants Fund
58
P ‘7' w E :a.'
E 2 . ' 'a w .., 5 6 2
7 ii; c'
r3
car;
p —
02
. . E
E
a Z >w17, t re ce
, CC 0
Non
-Rev
enue
Co
llect
ions
(6
)
-6"
cell
Rev
enue
Co
llect
ions
2 a A s
i E Fa s' 8 21
Sem
inar
and
Tra
inin
g F
ee
s
(402
0204
0)
Sch
ool
Fees
(4
0202
010)
Per
mit F
ees
(402
0101
0)
1 I in r e
2 cef'
std
Annex Hi
REGISTRY OF REVENUE AND OTHER RECEIPTS (Internally Generated Funds/Retained Income Funds;
Business Related/Revolving Fund)
INSTRUCTIONS
A. [his form shall be accomplished as follows: I. Name of Agency — the name of the agency/entity
2. Name of Fund Cluster and Code — the name and code of the fund cluster based
on the VACS
3. Sheet No. — sheet number which shall be one series for each year
4. Date—the date of recording 5. Reference the number of the RCD, the CRReg, or the MN.
6. Estimated Revenue — the amount of estimated revenue per approved
budget/document of the entity
7. Revenue Collections — the amount of collections received from revenue transactions. Permit Fees, School Fees, Seminar and Training Fees, Rent/Lease Income, Income from Grants and Donations in Cash are examples of revenue collections for entities with internally generated funds/retained income funds and business related/revolving 11111d.
8. Non-Revenue Collections — the amount of collections other than the receipts from revenue transactions (example is refund from overpayment of expenses)
9. Cumulative Revenue/Other Receipts — the sum of the revenue collections and non-revenue collections. It is computed as Column (a) plus Column (h).
10.Variance (Estimated Revenue over Cumulative Revenue/Other Receipts) - - the difference between the estimated revenue over the actual revenue collections and other receipts.
I I Remittance to BTr — the collect emitted to the Rift- 12 Deposit with AGDB/AABs — the collections deposited with the AGIA3s/AAtis
13. Cumulative Remittances and Deposits — the stun of the remittances to the Bureau of the Treasury and the deposits with AtiDBs/AABs
14. Unremitted/thadeposited Revenue and Other Receipts the difference
between the total of the revenue collections and other receipt and the total remittances to BTr and deposits with AGDB.
B. Blank columns are intended for collections other than the collection that columns were
specifically provided.
C. This shall be maintained by the Budget Unit of the entity for the following fund clusters:
I Internally Generated Funds
2. Business Related Funds
60
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LL
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> IA > TD — = o 0 ivr
Co
llect
ions
/Rece
ipts
To O 1-
-=
0
0 w o = 17 -j
2 at o C.) = 0 0 0
0 w < (a) 0 2
la a> e Et a E2 21 - ...... i-- o LLI en it
Ref
ere
nce
0 rel 0
Annex 1-1L
REGISTRY OF TRUST RECEIPTS/ INTER-AGENCY TRANSFERRED FUNDS
INSTRUCI7ONS
A. This form shall be accomplished as follows:
1. Name of Agency — the name of the department/agency/bureau/entity. 2. Fund Cluster Name and Code — name of the Mud cluster and code based on the
VACS manual 3. Sheet No. — sheet number which shall be one series for each year 4. Date—the date of recording 5. Reference — the number of the source documents such as the approved
budget/other document, number of the RCDs, the CRReg, or the JEV. 6. Estimated Trust Receipts — the estimated amount of trust receipts/inter-agency
transferred funds per approved project plan/agreement/other documents of the entity
7. Collections/Receipts includes collections of revenue/other receipts/constructive receipts of revenue from the accounts Due to NGAs, Due to GOCCs, Due to LGUs, Trust Liabilities. The blank columns arc intended for other receipts not distinctively identified.
8. Variance (Estimated Trust Receipts over Total Collections) - the difference between the estimated trust receipts over the total collections and other receipts.
9. Remittance to tar— the collections remitted to the I3Tr 10. Deposit with AGDB/AABs -- the collections eposited with the AGD13s/AABs
11. Cumulative Remittances and Depos the sum of the remittances to the
Bureau of the Treasury and the de with AGDBs/AABs 12. Unremitted/Undeposited Collections/Receipts the difference between the
total of the collections/receipt and the total remittances to Ear and deposits with AGDB.
B. Blank columns are intended for receipts that columns were not specifically provided.
C. This shall be maintained by the Budget Unit for the Trust Receipts/Inter-Agency Transferred Funds (IATF) fund cluster.hM
62
0 2
E
< a
Adj
ustm
ent
's o
n A
pp
rop
riatio
ns
Cap
ital O
utla
ys
(CO
)
(9)
Fin
an
cia
l E
xpen
ses
(FE
)
(8)
Mai
ntenanc
e a
nd
Oth
er O
pe
rati
ng
E
xpen
ses
(MO
DE
(
(7)
Pe
rso
nne
l S
erv
ice
s ( P
S)
(6)
-i--,_
App
rop
riatio
ns
Cap
ital O
utla
ys
(CO
)
(4)
Fin
an
cia
l E
xpe
nse
s (F
E)
(7)
■ :tisk{
—r—
Mai
nte
nan
ce a
nd
Oth
er
Ope
rati
ng
E
xpe
nses
( M
OO
S)
(2)
Pe
rso
nn
el
Serv
ices
(PS
)
a. a a a 2IL
0 c[ a w 0
° cC2 a
0
0 a■
Or Sii o
0
ti
0
0 0 FIr
0
a.
asa-
u_
0- a
W -J 0
a, (5 E w m
CO ti
0—
0
-CC (0
0
0a_ ce a_
>- <
;11"45., E
'11
Ad
just
me
nt's o
n A
llotm
en
ts
0 9
0
21
"2 ,
te,0,
-i t, 2 ,:!e, it
2 '', —Co
a ".
u,
i c2 7,
Allo
tmen
ts
O qU
U' O
CI a -0
tz i —
c 2 o . s ' 0 E ri ....
i S-- , 2,
CO
a 6 4 I-
Adju
sted
Ap
pro
pri
atio
ns
0 T. P-
- t! o
LI,
F
i Eil (0 — CL
. 23
a a a 6 a
a)
o ce ‘n•zt 2 26
0
o
2 '2, ce 0
.el
i 2
t ..5 D e re a
Unre
lea
sed
Ap
pro
pri
ati
on
s
Ca
pita
l Ou
tlays
(0
0)
Fin
ancia
l Exp
ense
s
(FE
)
Ma
inte
na
nce
an
d
Oth
er O
pe
rati
ng
Pe
rso
nn
el S
erv
ice
s
(PS
)
(34
) (3
3)
Expe
nses (
14000)
(32
) ( 3
1.
i 2
r
Adju
ste
d A
llotm
ent's
•1.
Ca
pita
l Outl
ay
s (C
O)
Fin
ancial
Expenses
Mai
nte
na
nce
an
d
Oth
er
Op
era
tin
g
Pe
rso
nn
el S
erv
ice
s
( 29)
(FE
)
(28)
— 1 -
r —
Expen
ses (
MO
DE
)
(27)
(PS
)
(25)
a- <
42 IL
Refe
ren
ce
K < 'Li
CC' [ d
0
1 O
e
re 0
re 0
Annex I
REGISTRY OF APPROPRIATIONS AND ALLOTMENTS (RAPAL)
INSTRUCTIONS
A. this form shall be accomplished as follows:
1 Name of Agency - name of the agency/entity 2. Fund Cluster — the fund cluster code in accordance with the Unified Accounts Code
Structure 01 Regular Agency Fund 02 Foreign Assisted Projects Fund 03 Special Account - Locally Funded 04 Special Account - Foreign Assisted / Grant
3. Sheet No. -- sheet number which shall he one series per year
4. Date — date of recording 5. Reference - Date the date/year of the appropriations law/other authority and the allotment
release documents such as: General Appropriations Act (GAA), Supplemental Appropriation (SA), Special Allotment Release Order (SARO) and General Allotment Release Order (CARO), etc.
6. Reference — GAA/GARO/SARO No. - the serial number of the General Appropriations Act (GAA) for comprehensive release, Special Allotment Release Order (SARO) and General Allotment Release Order (GARO)
7. M FO/ PAP - code for major final output (MFO) and Program/Activity/Project (PAP) of the entity per GAA/SARO/ GARO
8. Appropriations - Personnel Services (PS), Maintenance and Other Operating Expenses (MOOE), Financial Expenses (FE) and Capital Outlay (CO) — amounts of approved appropriation for each allotment class
9. Total Appropriations—the sum of the appropriation columns for PS, MODE, FE and CO 10. Adjustment/s on Appropriations -- amount of the adjustment on the appropriation like
realignment, transfers (to and from), withdrawals, and other adjustments based on SARO, and other authorities. '
11. Total Adjustment/s on Appropriations -- the s he Adjustment/s on Appropriation/s columns
12. Adjusted Appropriations amount of appropriation by allotment class after taking effect the adjustments
13 Total Adjusted Appropriations—the sum of the Adjusted Appropriation columns
14. Allotments - Personnel Services (PS), Maintenance and Other Operating Expenses (MOOE), Financial Expenses (FE) and Capital Outlay (CO) — amount of allotment released per GAA/SARO/GARO for each allotment class (PS, MOOS, FE and CO)
15. Total Allotments -- the sum of the allotment columns
16. Adjustment/s on Allotments amount of adjustments on allotments per allotment class based on SARO, and other authorities.
17. Total Adjustment/s on Allotments—the sum of the adjustment/s on allotments columns
18. Adjusted Allotments — amount of allotment atter taking effect the adjustment
19. Total Adjusted Allotments -- the sum of the Adjusted Allotment columns
20. Unreleased Appropriations — running balance of appropriations or the unalloted appropriation balance (Adjusted Appropriation Less Adjusted Allotment)
21. Total Unreleased Appropriations — the sum of the Unreleased Appropriations columns
13. This Registry shall be maintained by fund cluster by the Budget Unit of each government entity to ensure that allotment releases are within the authorized appropriation. Separate registry shall he
iaintained for prior year's appropriations.
66
a)
Fund C
luste
r
0
0
(0
` O LLS
2
m
C C
N Z — O F. co Q
m 0 E N. 2 )- :et z w 50 _J _J •ct
Ld
F-N C
Nam
e o
f A
ge
ncy
Un
paid
Ob
ligat
ion
s
Not
Yet D
ue a
nd
Dem
and
ab
le
Due
and
D
emand
abl
e
Dis
burs
em
ent
s O
blig
atio
ns
Unoblig
ate
d
Allo
tme
nts
Allo
tme
nts
UAC
S O
bje
ct
Co
de
/ E
xpenditu
re
Ref
ere
nce
Se
rial N
um
be
r D
ate
e .... 0 a
Annex J
REGISTRY OF ALLOTMENTS, OBLIGATIONS AND DISBURSEMENTS
INSTRUCTIONS
A. This form shall be accomplished as follows:
I. Entity Name — name of the entity 2. MFO/PAP — the code for Major Final Output (MFO) or Program/Activity/Project
(PAP) as shown in the GAA/SARO/GARO 3. Fund Cluster— the fund cluster code based on the Unified Accounts Code Structure
01 Regular Agency Fund 02 Foreign Assisted Projects Fund 03 Special Account - Locally Funded 04 Special Account - Foreign Assisted / Grant 05 Internally Generated Income 06 Business Type Income 07 Trust Fund
4. Sheet No. — sheet number which shall be one series per year 5. Date — the date of recording 6. Reference Date — the date of the reference document 7. Reference Serial Number- the number of the General Appropriations Act
(GAA)/General Allotment Release Order (GARO)/Special Allotment Release Order (SARO)/Obligation Request and Status (ORS)/Reports of Checks Issued (RCI)/Report of Advice to Debit Account Issued (RADAI)/ Tax Remittance Advice (TRA)/Journal Entry Voucher (JEV)/ Notice of Obligation Request and Status Adjustment (NORSA) with the original ORS number adjusted
8. UACS Object Code/Expenditures —the expenditure code based on the UACS 9. Allotments — amount of allotment received based on the General Appropriations Act
(GAA)/General Allotment Release r er (GARO)/Special Allotment Release
Order (SARO)/Tax Remittance e (IRA), etc. including adjustments on allotments based on SARO, and oth r obligational authorities. The amount herein should always tally with the corresponding allotment in the RA PAL.
10. Obligations — amount of obligation incurred based on the approved Obligation Request and Status (ORS) and adjustments based on Notice of Obligation Request and Status Adjustment (NORSA) supported by pertinent documents
I 1 . Unobligated Allotments — balance of available allotment that can still be obligated (Allotments less Obligations)
12. Disbursements — actual amounts paid based on RCI/RADAI/TRA/JEV including adjustments thereto supporting by pertinent documents
13. Unpaid Obligations — Due and Demandable - balance of obligation with delivered goods and services but not yet paid (Payable less Disbursement)
14. Unpaid Obligations - Not Yet Due and Demandable — the amount of obligations without delivered goods and services (Obligations less Payable)
B. This Registry shall be maintained by the Budget Unit of each entity. C. The RAOD shall be maintained by fund cluster, by Major Final Output (MFO) or
Program/Activity/Project (PAP), and by allotment class.
D. Separate Registry shall be maintained for Overdraft/Obligations Incurred in Excess of Allotment and for continuing appropriations (unreleased and unobligated allotments).
68
Nam
e o
f A
ge
ncy
RE
GIS
TR
Y O
F B
UD
GE
T. U
TIL
IZA
TIO
N A
ND
DIS
BU
RS
EM
EN
TS
Unp
aid
Utiliz
atio
n
Du
e a
nd
Not Y
et D
ue a
nd
Dem
and
abl
e D
em
an
da
ble
Un
utili
ze
d
Budg
eted
Am
ou
nt
0 = 0
=
Bu
dg
ete
d A
mount
UA
CS
Obje
ct
Code
/ E
xp
end
iture
0 U C V. S
eri
al N
um
be
r D
ate
Annex K
REGISTRY OF BUDGET, UTILIZATION AND DISBURSEM ENT
(RBUD)
INSTRUCTIONS
A. This form shall be accomplished as follows:
I. Name of Agency - name of the agency/entity
2. Fund Chaster— the fund cluster code based on the Unified Accounts Code
Structure 03 - Special Accounts - Locally Funded / Domestic Grants Fund,
specifically for income collections of agencies constituted as special accounts
05 - Internally Generated Funds 06 - Business Related Funds, and 07 - Trust Receipts/Inter-Agency Transferred Fund (IATF).
3. Sheet No. -- sheet number which shall be one series per year
4. Date— the date of recording
5. Reference - Date - the date of the reference date
6. Reference — Serial No. -- the serial number of the Budget Utilization Request and Status (BURS)/Reports of Checks Issued (RCO/Report of Advice to Debit Account (RADAI)/Tax Remittance Advice (TRA)/Notice of Budget Utilization Request and Status Adjustment (NBURSA)/Journal Entry Voucher (JEV)
7. -VACS Object code/Expenditure -- the expenditure code based on the
VACS Manual 8. Budgeted Amount — the amount of approved budget and any
supplemental/ additional budget as of a given date
9. Utilization — the amount of utilized budget/commitment made based on the
approved BURS supported by pertinent documents 10. Unutilized Budgeted Amount — t le amount of budget still available for
utilization (Budgeted Pad t less Utilization)
1 I Disbursement — the actual nt paid based on the Reports of Checks
Issued and Journal Entry Vouchers
12. Unpaid Utilization — Due and Demandable — balance of budget
utilization with goods delivered and/or services rendered yet to be paid
(Payable less Disbursement) 13. Unpaid Utilization -- Not Yet Due and Demandable — the amount of
budget utilization without goods delivered and/or services rendered
(Utilizations less Payable)
B. This Registry shall be maintained by the Budget Unit of each entity
C. The RUUD shall be maintained by fund cluster and by Major Final Output (MFG) or Program/Activity/Project (PAP) and by budget classification.
D. Separate Registry shall be maintained for Overdraft/Utilizations Incurred in Excess of Budgeted Amount.
rt.
70
Appendix A
Agency Letterhead
STATEMENT OF MANAGEMENT'S RESPONSIBILITY FOR FINANCIAL STATEMENTS
The management of (Name of Department/Agency) is
responsible for all information and representations contained in the accompanying Statement
of Financial Position as of and the related Statement of Financial
Performance, Statement of Cash Flows, Statement of Comparison of Budget and Actual
Amounts, Statement of Changes in Net Assets/Equity and the Notes to Financial Statements for
the year then ended. The financial statements have been prepared in conformity with the
Philippine Public Sector Accounting Standards and generally accepted state accounting
principles, arid reflect amounts that are based on the best estimates and informed judgment of
management with an appropriate consideration to materiality.
In this regard, management maintains a system of accounting and reporting which provides for
the necessary internal controls to ensure•tha transactions are properly authorized and
recorded, assets are safeguarded against thorized use or disposition and liabilities are
recognized.
Chief, Financial and Management Office/ Head of Agency/
Comptroller Authorized Representative
Date Signed Date Signed
71