Don Mariano Marcos Memorial State University Bacnotan, La Union SERICULTURE RESEARCH AND DEVELOPMENT INSTITUTE DETAILED STATEMENT

OF INCOME AND EXPENSES For the Year Ended December 2013 Fund 101 Income Subsidy Income from National Government Subsidy from Central Office Less: Expenses Salaries and Wages PERA Representation Allowance (RA) Transportation Allowance (TA) Clothing/Uniform Allowance Productivity Incentive Allowance Other Bonuses and Allowances Longevity Pay Overtime and Night Pay Cash Gift Year End Bonus Life and Retirement Insurance Contributions PAG-IBIG Contributions PHILHEALTH Contributions ECC Contributions Other Personnel Benefits Traveling Expenses-Local Training Expenses Scholarship Expenses Office Supplies Expenses Accountable Forms Expenses Medical, Dental and Laboratoty Supplies Expenses Gasoline, Oil, and Lubricants Expenses Agricultural Supplies Expenses Other Supplies Expenses Electricity Expenses Cooking Gas Expenses Postage and Deliveries Telephone Expenses-Mobile Awards and Indemnities Advertising Expenses Printing and Binding Expenses Representation Expenses General Services Other Professional Services Repairs and Maintenance- Other Structures Repairs and Maintenance-IT Equipment & Software Repairs and Maintenance-Other Machineries & Equip. Repairs and Maintenance-Motor Vehicles Taxes, Duties and Licenses Fidelity Bond Premiums Insurance Expenses Depreciation Expense-Other Structures Depreciation Expense-Office Equipment Depreciation Expense-IT Equipment & Software Depreciation Expense-Military & Police Equipment Depreciation Expense-Technical & Scientific Equipment Depreciation Expense-Other Machineries & Equipment Other Maintenance and Operating Expenses Excess of Subsidy Over Expenses Certified Correct: KATE C. POTINGAN Accountant

2,812,525.61 53,905,026.92

56,717,552.53

33,680,822.44 3,858,339.00 228,000.00 228,000.00 800,000.00 302,000.00 3,576,562.02 390,000.00 61,111.00 810,000.00 2,634,546.50 3,723,905.37 191,600.00 370,962.50 188,799.17 809,000.00 251,910.36 221,767.00 132,506.55 619,768.26 2,450.00 76,000.00 246,144.40 111,725.00 857,796.45 81,967.37 810.00 475.00 69,450.00 12,000.00 17,829.90 28,631.96 179,300.00 28,000.00 20,100.00 1,327,660.61 40,846.00 19,380.00 125,442.96 13,421.24 97,500.00 24,132.47 480,000.00 2,592.00 64,854.01 7,506.00 13,704.00 57,025.86 256,889.00

57,343,234.40 (625,681.87)