REPUBLIC OF THE PHILIPPINES - deped.gov.phdeped.gov.ph/sites/default/files/page/2017/PPSAS Supplementary... · REPUBLIC OF THE PHILIPPINES COMMISSION ON AUDIT Commonwealth Avenue,

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.

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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.

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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.

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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).

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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.

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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.

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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

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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).

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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

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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.

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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

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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.

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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

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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

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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

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XXX

ENTITY NAME DETAILED STATEMENT OF FINANCIAL POSITION


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

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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

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Deposits Deposit on Letters of Credi Guaranty Deposits Other Deposits



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

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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



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



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



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



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



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



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



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



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



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



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



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


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

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


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


(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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ees

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Ref

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CD of a

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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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



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.



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

co a

LL

a

LL LL w LL co

>-

w 0

w H z

H

w w

H0 co

D ce H LL

t,

>- Z cc -rd

cc tr. `;',

C//

re -ig In 0 :•-• = al

a Ea 11 43 2 ,t'' 0 Cai = E o ce 7 = (...)

In co .-., 0 0 4-. c 0 cu — nI r i? Et• (, . -0 0 c2 g

-C

5 __

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0 0

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GY In

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0 ..... 0 .. co_

C co 0 0 2 ca E „c° 1-- 1.5 = — co " a @, 17; ..... _

> 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


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


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


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

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