(ropo and rtc=corporate)
TRANSCRIPT
Republic of the Philippines
TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY, REGION 02
Carig, TuguegaraO City
SSP FUND
(ROPO AND RTC=CORPORATE)
As at SEPTEMBER 30, 2017
ACCOUNT NAMES
1 ASSETS
1 CURRENT ASSETS 01 CASH and Cash Equivalents
01 Cash onh'and Cash - Collecting Officers Petty Cash
02 Cash in Hank - Local Currency
Cash in Bank - Local Currency, Current Account
04 Trsassury/AgeflCY Cash Accounts Cash- Treasury/Agency Deposit, Regular Cash- Modified Disbursement System (MDS), Regular
TOTAL CASH
ACCOUNT CODE
CORPORATE (ROPORTC)
DEBIT CREDIT
10101010 1 01 01 020
10102020
10104010 1 01 04 040
______________
P6,150.00 P0.00
P50,000.00 P0.00
P2,045,744.98 P0.00
P0.00 P0.00
P0.00
P2,101,894.98
P0.00 P0.00
03 RECEIVABLE 01 Loans and Receivable Accounts
Accounts Receivable Allowance for Impairment-Accounts Receivable
O3 Inter - Agency Receivables
Due from NGAS Due from GOCCS Due from LGU5
O4lntra- Agency Receivables Due from Central Office Due from Regional Offices Due from Operating Units
O5 Other Recevables Receivables - Disallowances/Charges Due from Officers and Employees Other Receivables
10301010
10303010
1 03 03020 1 03 03 030
10304010
1 03 04 040
10305010 1 03 05 020 1 03 05 990
P0.00 P0.00
10301011 P0.00 P0.00
P0.00 P0.00
P0.00 P0.00
P0.00 P0.00
P0.00 P0.00
10304030 P0.00 P0.00
P0.00 P0.00
P0.00 P0.00
P0.00 P0.00
P2,437.50 P0.00 TOTAL RECEIVABLE P2,437.50 P0.00
04 INVENTORIES 02 Inventory Held for Sale
Merchandise Inventory 02 Inventory Meld for Distilbution
Other Supplies and Materials for Distribution 04 Inventory Held For Consumption
Office Supplies Inventory
Accountable Forms, Plates and Stickers inventory Animal/Zoological Supplies inventory Food Supplies inventory
Drugs and Medicines Inventory
Medical, Dental and Laboratory Supplies inventory Fuel, Oil, and Lubricants inventory Agricultural and Manne Supplies Inventory Textbooks and Instructional Materials Inventory Construction Materials Inventory Other Supplies and materials Inventory Semi-Expendable Office Equipment
Semi-Expendable Information and Communication Technology Equipment Semi-Expendable Other Machinery and Equipment Semi-Expendable Furniture and Fixtures
TOTAL INVENTORIES
1 04 01 010
i 0402 990
1 04 04 010 i 0404020 1 04 04 040 1 0404 050
1 0404 060 1 04 04 070 10,404080 1 04 04 090 1040-4100 1 0404 130
104049% 1 04 04 020 1 04 05 030 1 04 05 190 1 04 06 010
__________
P240,741.05 P0.00
P0.00 P0.00
P54,328.70 P0.00 P194,320.00 P0,00
P0.00 1>0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
P0.00 P0.00 P0.00 P0.00
P0.00 P0.00 P0.00 P0.00
P570,336.67 P0.00 P36,558.00 P0.00
P190,220.00 P0.00 P0.00 P0.00
P56,000.00 P1,342,504.42
P0.00 P0.00 TOTAL CURRENT ASSETS
06 PROPERTY, PLANT AND EQUIPMENT 01 Land
Land 02 Land Im provements
Land Improvements, Aquacufture Structures Accumulated depredation-,'.and Improvement
Other Land Improvement Acaimu/ated de a/jon -Oftray- Land Improvement
Water Supply Systems
Accumulated depredatyori- Water Supply Systems 04 Buildings and Other Structures
____________
1 0601 010
1 06 02 010 10602011 1 06 02 990 1 0604 991 1 06 03 040 i 0603041
P3,446,836.90
P0.00
P0.00
- P0.00
P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 I P0.00 P0.00 P0.00
Republic of the Philippines TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY, REGION 02
Cang, Tuguegarao City
SSP FUND (ROPO AND RTC=CORPORATE)
As at SEPTEMBER 30, 2017
ACCOUNT NAMES Buildings
Accumulated depredatior7-&iiIdifl$ School Buildings
AcwmLlldtec/ a aoon-SchacY 5uilorig5
Hospitals and Health Centers Other Structures
Accumdated dePrWdb0n -0fhff SMAyures 05 Madhine,y and EqUlpifleflt
Machinery Accumulated ddadori4lachkieiy
Office Equipment Accumulated depredaUcvi-OffiCe Equipment
Information and Communication Technology Equipment Accumulated depreciation-ICrE
Agricultural Forestry Equipment Accumulated dati0r74giiCritrraI Forestry Equipment
Communication Equipment Accumulated depreciation-ComnninicabOfl Equipment
Construction and Heavy Equipment Accumulated d daUon-COristnictl and Heavy Equipment
Disaster Response and Rescue Equipment Accumulated depredat on-Disaster Response and Rescue Equl
Medical Equipment Accumulated depredaUon-M&,a/ Equipment
Sports Equipment Accumulated depredation Sports Equipment
Technical and Scientific Equipment Accumu/ateddepredation-Technica/ and Sdentthc Equipment
Other Machinery and Equipment Accumulated depredation-Other Machinery and Equipment
06 77anspos'aUon and Equipment Motor Vehicles
Acaimulateddepreoaiion-Motor Vehicles
ACCOUNT CODE
10604010 10604011 10604020 10504(121 10604030 10604990 10604991
10605010 10605011 1 0605 020 10605021 1 0605 030 10605031 10605 040 10605041 1 06 05 070 10605081 1 0605 080 10605081 1 0605 090 10605091 10605 110 10605111 1 0605 130 10605081 10605140 10505141 1 0605 990 10605991
10606010 10506011
CORPORATE (ROPORTC) DEBIT
P0.00
CREDIT P0.00
P0.00 P0.00
P19,056,279.00 P0.00 P0.00 P13,674,799.84
P0.00 P0.00
P0.00 P0.00
P0.00 P0.00
P0.00 P0.00
P0.00 P0.00 P1,864,687.45 P0.00
P0.00 P974,760.76 P988,474.07 P0.00
P0.00 P453,563.69 P0.00 P0.00 P0.00 P0.00
P118,243.50 P0.00 P0.00 P104,587%
P29,037.58 P0.00 P0.00 P16,496.87 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 PO. 00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
P1,245,416.85 P0.00 P0.00 P1,089,779.34
P145,000.00 P0.00 P0.00 P45,916.67
Other Transportation Equipment Aca1rnulateddepre,ation.Q1her Transportation EquØrnent
07Fu1n/bjres, Fixtwes and Books
10606 990 10606991
P441,000.00 P0.00 P0.00 P1251 590.00
Furnitures and Fixtures Accumulated depr ion-Furnitures a'ldflxturers
Books
AccunsJlateddepra,-cy O8LaasedAssetc
Leased Assets, Land Leased Assets, Buildings and Other structures
Construction in Progress-Buildings and Other Structures99 Other m -J/er4 Plant and Equ,j,n,eng
Work/Zoo Animals Other Property, Plant and Equipment
TOTAL PROPERTY, PLANT AND EQUIPMENT -
10607010 106 07 011 10607020 10607021
10608020
1 06 10 030
10699010
0699991
P151,662.26 P0.00 P0.00 P119,364.05 P0.00 P0.00 P0.00 P0.00
1 0608010
P0.00 P0.00 P0.00
P0.00 P0
P000 P0.00 P0.00 P0.00 P0.00 P0.00
P16,6O4,s9jj 07 BIOLOGICAL 01 Bearer Biological Assets
Breeding Stocks Trees, Plants and Ciop; 10701010
1 0701 030 P0.00 P0.00 P0.00 P0.00
P0.00 P0.00 TOTAL BIOLOGICAL
99 OTHER A$ST 01 Advances
Advances for Operating Expenses Advances for Payroll
Advances for Special Disbursing officer Advances to Officers and Employees
O2PI1payments Prepaid Rent Prepaid Insurance Prepaid Interest
P0.00 p
1 9901 010
1 9901 020 1 99 01 030 19901040
1 9902 020 1 9902 050 19902040
P0.00 P0.00
P0.00 P0.00
P0.00 P0.00
P0.00
P0.00 P0.00 F010 p P0 P0.00
Republic of the Philippines TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY, REGION 02
Cang, TuguegaraO City
SSP FUND
(ROPO AND RTC=CORPORATE)
As at SEPTEMBER 30, 2017
- Advances to Contractors 1 99 02 010 I s uu
Other Prepayments 1 9902 990 - P0.00 P0.00
Other Assets Accumulated Impairment Losses-Other Assets 19999991 P0.00 P0.00 199 99 990 P459,147.17 P0.00
03 DepositS Deposit on Letters of Credit .00 P0.00
Guaranty Deposits 19903020
- 1 9903 990 P10,000.00 P0.00 1 99 03 010 P0
2 LIABILITIES
2 LIABILITIES 01 Financial Liabilities
OlPayables 20101010 P0.00 P11,500.00
Accounts Payable Due to Officers and Employees 2 01 01 020 P0,00 P0.00
2 01 01 050 P0.00 P0.00 Interest Payable
02 Inter-Agency Payables 011nter-AgencyParab/es
20201010 P0.00 P212,840.66 Due to 8W 202 01 020 P0.00 P0.00 Due to GSIS 202 01 030 P0.00 P0.00 Due to PAG - IBIG 20201 040 P0.00 P0.00 Due to PHILHEALTH 20201 050 P0.00 P0.00 Due to Other NGAs
Due to GOCCs 2 02 01 060 P0.00 P0.00 Due to LGUs 202 01 070 P0.00 P0.00
03 Intra-Agency Payebles 01 Intra-Agency Payab/es
Due to Central Office 2 03 01 010 P0.00 P0.00 Due to Bureaus 2 03 01 020 P0.00 P0.00 Due to Operating Units
04 Deferred Credits/Unearned Income 203 01 040 P0.00 P0.00
01 Unearned Revenue Other Unearned Revenue
P0.00 P0.00 99 Other Payables 99 Other Payables P0.00
P0.00 Other Payabfes 2 99 99 990 P0.00 P0.00 TOTAL LIABILJTES
P000 P224,340.66
3 EQUITY
3 EQUITY 01 Government Equity
01 Government Equity
Accumulated Surplus (Deficit) 30101010 P0.00 P 03 Intermediate Accounts ___11,900,290.85_____________
01 Intermediate Accounts
Revenue and Expense Summary 3 03 01 010
4 INCOME
4 INCOME
02 Service and Business Income 01 Service Income
Permit Fees Registration Fees 40201 010
Clearance and Certification Fees 402 01 020
Accreditation Fees 4 02 01 040
Other service Income 4020111001 402019%
P0.00
178,
Republic of the Philippines
TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY, REGION 02 Cang, TuguegaraO City
SSP FUND
(ROPO AND RTC=CORPORATE)
As at SEPTEMBER 30, 2017
DEBIT CREDIT ACCOU NT NAMES
CODE
402 02010 40202030 40202 040 402 02 050 402 02 130 4 02 02 160 402 02 210 402029%
P0.00 P0.00 02 Business Income ol Fees School
Examination Fees Exam Semi narfTraiflinq Fees Rent/Lease Income Income from Hotels/Dormitories and Other Like Facilities
Sales Revenue
Interest Income Other Business Income
P0.00 P0.00
P0.00 P0.00
P0.00 P0.00
P0.00 P0.00
P0.00 P734,675.00
P0.00 P0.00
P0.00 P1,656 276.00 ,
03 Assistance and Subsidy 01 Assistance and Subsidy
Subsidy from National Government Subsidy fmm Other National Government Agencies
Assistance from LGU Subsidy from Central Office Subsidy from Regional Office/ Staff Bureau
403 01 010 403 01 020 4 03 01 030 403 01 060 403 01 070
P0.00 P0.00
P0.00 P0.00
P0.00 P0.00 P0.00 P0.00
04 Shares, Grants and Donations 02 Grants and Donations
Income from Grants and Donations in Kind 40402 020 P0.00 P0.00
05 Gains 01 Gains
Gain on Sale of PPE Gain on Initial Recognition of Biological Assets Gain from changes in FV less cost to sell of Biological Assets
Other Gains
405 01 040 4 05 01 050 405 01 070 4 05 01 990
P0.00 P0.00
P0.00 P0.00
P0.00 P0.00
P0.00 P100.00
TOTAL INCOME P0.00 P4,459,375.77
5 EXPENSES
5 EXPENSES 01 Personnel Services
01 Salaries and Wages Salaries and Wages - Regular 5 01 01 010 01 P0.00 P0.00 Salaries and Wages - Casual/Contractual
O 2Othercompensation
Personnel Economic and Relief Allowance (PERA) Representation Allownce (RA) Transportation Allowance (TA) Clothing/Uniform Allowance Subsistence Allowance
Laundry Allowance
Quarters Allowance Productivity Incentive Allowance Honoraria Hazard Pay Longevity Pay Overtime and Night Pay Year End Bonus Cash Gift
Other Bonuses and Allowances 03 Personnel Benefit Contributions
50101020
5 01 02 010 5 01 02 020 5 01 02 030 50102040 5 01 02 050 5 01 02 060 501 02 070
501 5 01 02 100 01 02 110
50102 120 5 01 02 130 5 0102 140 501 02 150 501 02990
P0.00 P0.00
P0.00 P0.00 P0.00 P0.00 P0.00 P0.00
P0.00 P0,00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 P0.00 PCt00
P0.00 50103010 P0.00 Life and Retirement Insurance Premiums PAG-IBIG Contributions
PHILHEALTH Contributions Employees Compensation Insurance Premiums
04 Other Personnel Benefits
5 01 03 020 501 03 030 50103040
P0.00 P0.00 P0.00 P0.00 P0.00 PO,OO
P0.00 P0.00
Retirement Gratuity
Terminal Leave Benefits Other Personnel Benefits
TOTAL PERSONAL SERVICES
5 01 04 020 5 01 04 030 5 01 04990
P0.00 P0.00 P0.00 - P0.00
P0.00 02 MAINTENANCE AND OTHER OPERA PENSE - 01 Travelling Expenses
Travelling Expenses - Local Travelling Expenses - Foreign
I ihip Expen
5 02 01 010 5 02 01 020
P85,574.64 P0.00 ____________
ACCOUNT NAMES CODE
50202010 Training Expenses 50202020 Scholarship Grants Expenses
03 5upplle-s and Materials 50203 010 Office Supplies Expense
50203020 Accountable Forms Expenses 50203040 Animal/Zoological Supplies Expenses 50203050 Food Supplies Expense 5 02 03 070 Drugs and Medicines Expenses
50203080 Medical, Dental and Laboratory Supplies Expense Fuel, Oil and Lubricants Expense
50203090 02 03 100
Agricultural and Marine Supplies Expenses 50203110
Textbooks and Instructional Materials Expenses Semi-Expendable Machinery and Equipment - Office Equipment 5020321001
Semi-Expendable Machinery and Equipment - ICT Equipment 5020321002
Semi-Expendable Machinery and Equipment - Agricultural and Forestry Eqt 5 02 03 210 03
Semi-Expendable Machinery and Equipment - Communication Equipment 5 02 03 210 07
Semi-Expendable Machinery and Equipment - Disaster and Resque Equiprr 5 02 03 21008
Semi-Expendable Machinery and Equipment - Printing Equipment 5 02 03 210 10
Semi-Expendable Machinery and Equipment - Technical and Scientific Equi 5 02 03 220 13
Semi-Expendable Machinery and Equipment - Other Machinery and Equipr 5020321099
Semi-Expendable Furniture, Fixtures and Books Expenses 5020322000
Other Supplies and Materials Expense 0203 990
04 Utility Expenses Water Expense 50204010
Electricity Expense 50204020
05 Communication Expenses Postage and Courier Services 50205010
Telephone Expenses - Mobile 5020502001
Telephone Expenses - Landline 5020502002 Internet Subscription Expenses 02 05 030 Cable, Satellite, Telegraph and Radio Expenses 50205040
06 Awards/Rewards and Prizes Awards/Rewards Expenses 5 02 06 010 Prizes 5 02 06 020
10 Confidential, Intelligence and Extaordinaiy Expenses Extraordinary and Miscellaneous Expenses 5 02 10 030
11 Professional Services
Legal Services 502 11 010 Auditing Services 502 11 020 Consultancy Services 5 02 11 030 Other Professional Services
5 02 11 990 12 General Services
Environment/Sanitary Services 5 02 12 010
Janitorial Services 502 12 020
Security Services 502 12 030
Other General Services 5 02 12 990 13 Repairs and Maintenance
Repairs and Maintenance - Land Improvements Repairs and Maintenance - infrastructure Assets
502 13 020
5 02 13 030 04 Repairs and Maintenance - Buildings and Other Structures 502 13 040 01 Repairs and Maintenance - Buildings and Other Structures 5 02 13 040 02 Repairs and Maintenance - Buildings and Other Structures 502 13 04099 Repairs and Maintenance - Machinery and Equipment 5 02 13 050 02 Repairs and Maintenance - Machinery and Equipment Repairs and Maintenance - Machinery and Equipment
5 02 13 050 03
Repairs and Maintenance - Machinery and Equipment 502 13 050 07 502 13 050 12
Repairs and Maintenance - Machinery and Equipment 5 02 13 050 99 Repairs and Maintenance - Transportation Equipment Repairs and Maintenance - Other Transportation Equipment
5 02 13 060 01
502 13 060 99 Repairs and Maintenance - Furnitures and Fixtures Repairs and Maintenance - Leased Assets Improvements
502 13 070
Repairs and Maintenance - Leased Assets Improvements 5 02 13 090 02
Repairs and Maintenance - Semi Expendable - Machinery and Equipment -
5021309099 5
Repairs and Maintenance - Other Property, Plant and Equipment 02 13 210
s 02 13 990 99 14 Financial Assistance/Subsidy Subsidy to National Govt Agencies
5 02 14 010 P0.00
3 0
P0.00 0 P0.00
00 P0.00
00 a P0.00
45 P0.00
00 P0.00
00 00P0.00
00 00P0.00
00 P0.00
.00 P0.00
P1100 P0.00
P0.00 P0.00
P0.00 P0.00
P0.00 P0.00
P3,500.00 P0.00
P0.00 P0.00
P202,891.00 P0.00
P0.00 130.00
P172,429,04 P0.00
P0.00 P0.00
P8,800.00 P0.00 P0.00 P0.00
P4,400.00 P0.00 P0.00 P000
P0.00 P0.00 P0.00 P0.00
P0.00 P0.00
P0.00 P0.00 P0.00 P0.00 P0.00
P0.00 P0.00 P0.00
P0.00 13.39 P0.00
0.00 Poloo P0.00 P0.00
34.01 P0.00 P0.00 P0.00
Republic of the Philippines
TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY, REGION 02
Carig, TuguegaraO City
SSP FUND
(ROPO AND RTC=CORPORATE)
As at SEPTEMBER 30, 2017
Republic of the Philippines TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY, REGION 02
Cang, Tuguegarao City
SSP FUND (ROPO AND RTC=CORPORATE)
As at SEPTEMBER 30, 201
Financial Assistance to NGAs 50214020 50214080
Subsidy to Operating Units 502 14 990
Subsidies-Others 15 Taxes; Insurance pmiums and C1w ANN
Taxes, Duties and Licences 50215010
Fidelity Bond Premiums S0215020 5 02 15 030
Insurance Expenses 16 Labor and Wages
50216010 Labor and Wages
99 Other Mainteiwnce and OperaUng Expenses Advertising Expenses 50299010
50299020 Printing and Publication Expenses Representations Expenses 50299030
Transportation and Delivery Expenses 50299 040
Rent/Lease Expenses 50299 050
Membership Dues and contributions to organizations 50299 060
Subscriptions Expenses 50299070
Other Maintenance and Operating Expenses 5 0299 990 TOTAL MAINTENANCE AND OTHER OPERATING EXPENSES
03 FINANCIAL EXPENSES 01 Financial Expenses
Bank Charges 5 040
Other Financial Charges 50301 990
TOTAL FINANCIAL EXPENSES 04 Direct Coats
O2 Cost ofSaies Depredation - Land Improvements 50501020 Depredation - Buildings and Other Structures 5050104001 Depreciation - Buildings and Other Structures 5 05 01 040 02 Depredation - Buildings and Other Structures 5 05 01 040 99 Cost of Sales 5 0402 010
TOTAL DIRECT COST 05 Non-Cash Expenses
01 Depreciation Depreciation - Land Improvements 50501020 Depredation - Buildings and Other Structures 5 05 01 030 01 Depredation - Buildings and Other Structures 5 05 01 040 01 Depredation - Buildings and Other Structures 5 05 01 040 02 Depredation - Buildings and Other Structures 5050104099 Depredation - Machinery and Equipment 5 05 01 05002 Depredation - Machinery and Equipment 50501 050 03 Depreciation - Machinery and Equipment 5 05 01 050 04 Depredation - Machinery and Equipment 5 05 01 050 07 Depreciation - Machinery and Equipment 5 05 01 050 08 Depreciation - Machinery and Equipment 5 05 01 050 11 Depredation - Machinery and Equipment
5050105012 Depredation - Machinery and Equipment 5 05 01 050 99 Depredation - Transportation Equipment 5050106001 Depredation - Other Transportation Equipment 5050106099 Depredation - Furniture, Fixtures and Books Depreciation - Furniture, Fixtures and Books
5050107001
Depreciation - Other Property, Plant and Equipment 50501 07002
,YTAI 505019%99
Certified Correct:
JOH?OR G. ORRO, CPA ACco nt IV
P0.00