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FY 2014

Annual Financial Report

National Government

Volume II

TABLE OF CONTENTS
Page
I.

STATEMENT OF FINANCIAL POSITION


Detailed Statement of Financial Position
Detailed Statement of Financial Position - By Department/Office

II.

1
11

STATEMENT OF FINANCIAL PERFORMANCE


Detailed Statement of Financial Performance
Detailed Statement of Financial Performance - By Department/Office

110
115

III. STATEMENT OF CASH FLOWS


Detailed Statement of Cash Flows
Detailed Statement of Cash Flows - By Department/Office

160
162

IV. STATEMENT OF CHANGES IN NET ASSETS/EQUITY


Statement of Changes in Net Assets/Equity
Statement of Changes in Net Assets/Equity - By Department/Office
V.

182
183

STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNT


Statement of Comparison of Budget and Actual Amount
Statement of Comparison of Budget and Actual Amount - By Department/Office

188
189

VI. STATEMENT OF CURRENT SURPLUS


Statement of Current Surplus
Statement of Current Surplus - By Department/Office

207
208

VII. SCHEDULES
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22

Schedule of Appropriations, Allotments, Obligations and Balances, By Source,


Current Year Appropriations
Schedule of Appropriations, Allotments, Obligations and Balances, By Source,
Prior Year (Continuing Appropriations)
Schedule of Appropriations, Allotments, Obligations and Balances, By Department/Office,
Current Year Appropriations
Schedule of Appropriations, Allotments, Obligations and Balances, By Department/Office,
Prior Year (Continuing Appropriations)
Schedule of Allotments from Special Purpose Funds, By Department/Office
Schedule of Allotments from Automatic Appropriations, By Department/Office
Schedule of Continuing Appropriations, By Department/Office/By Agency/By Act
Schedule of Overdraft in Allotments, By Department/Office/Agency
Schedule of Cash - Collecting Officer, By Department/Office/Agency
Schedule of Cash in Bank - Local Currency, By Department/Office/Agency
Schedule of Cash in Bank - Foreign Currency, By Department/Office/Agency
Schedule of Treasury/Agency Cash Accounts, By Department/Office/Agency
Schedule of Net Receivables, By Department/Office/Agency
Schedule of Intra-Agency Receivables, By Department/Office/Agency
Schedule of Investments, By Department/Office/Agency
Schedule of Advances, By Department/Office/Agency
Schedule of Property, Plant and Equipment, By Department/Office/Agency
Schedule of Financial Liabilities, By Department/Office/Agency
Schedule of Intra-Agency Payables, By Department/Office/Agency
Schedule of Revenue, By Department/Office
Schedule of Expenses and Subsidies to LGUs, GOCCs and NGOs/POs,
By Account and By Department/Office
Schedule of Commitment Fees Paid, By Creditor/Agency/Project

221
237
246
249
252
256
258
270
271
276
282
284
292
304
306
310
316
340
346
348
366
393

I. STATEMENT OF
FINANCIAL POSITION

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
As of December 31, 2014
(in thousand pesos)

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, Special Account
Cash - Treasury/Agency Deposit, Trust
Cash - Modified Disbursement System (MDS), Regular
Cash - Modified Disbursement System (MDS), Special Account
Cash - Modified Disbursement System (MDS), Trust
Cash Equivalents
Treasury Bills
Receivables
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
Loans Receivable - Government-Owned and/or Controlled Corporations
Allowance for Impairment - Loans Receivable- Government-Owned and/or Controlled
Corporations
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 - Interest 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
Inter - Agency Receivables
Due from National Government Agencies
Due from Government-Owned and/or Controlled Corporations
Due from Local Government Units
Intra - Agency Receivables
Due from Central Office
Due from Bureaus
Due from Regional Offices
Due from Operating Units
Other Receivables
Receivables - Disallowances/Charges
Due from Officers and Employees
Due from Non-Government Organizations/People's Organizations

748,985,211.58
2,680,895.22
2,445,872.51
235,022.71
632,245,124.39
393,899,946.08
150,136,653.99
48,074,665.04
40,133,859.27
62,899,984.41
19,350,379.45
4,813,318.27
7,690,398.46
31,045,888.23
47,763,882.42
21,740,909.81
15,715,144.13
9,716,077.52
280,584.63
311,166.34
3,395,325.14
3,395,325.14
808,375,104.23
84,257,518.37
21,023,668.47
(2,323,184.52)
18,700,483.95
45,062.97
45,062.97
6,920,439.92
6,920,439.92
4,599,797.28
(1,469.87)
4,598,327.40
43,143,025.19
(2,521.04)
43,140,504.15
12,251,919.94
(1,399,219.96)
10,852,699.98
1,230,558.73
1,231,935.67
(1,376.93)
1,230,558.73
651,201,877.84
81,753,670.29
525,176,022.22
44,272,185.34
11,535,339.55
1,613,917.55
113,593.91
3,812,481.29
5,995,346.79
60,149,809.73
5,405,782.77
728,883.27
7,573,245.63

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
As of December 31, 2014
(in thousand pesos)

46,454,236.55
(12,338.49)
46,441,898.06

Other Receivables
Allowance for Impairment - Other Receivables
Net Value - Other Receivables
Inventories
Inventory Held for Sale
Merchandise Inventory
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 Inventory
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
Financial Asstes - Held to Maturity
Investments in Treasury Bills - Local
Allowance for Impairment - Investments in Treasury Bills - Local
Net Value - Investment in Treasury Bills - Local
Investments in Treasury Bonds - Local
Allowance for Impairment - Investments in Treasury Bonds - Local
Net Value - Investments in Treasury Bonds-Local
Sinking Fund
Sinking Fund
Other Current Asset

39,741,398.20
1,541,378.39
1,541,378.39
10,810,549.02
231.09
1,081,335.68
6,132,610.24
822,293.57
457,113.26
130,707.69
499,379.19
111,305.03
1,114,825.54
460,747.73
703,218.18
382,842.29
202,566.44
117,809.45
26,686,252.61
3,658,666.22
1,221,607.26
98,045.45
14,344.39
289,962.26
2,070,995.01
2,393,249.29
2,328,091.33
593,312.77
2,127,265.73
4,425,499.93
41,707.10
704,281.33
6,719,224.57
89,173,012.59
13,538,181.97
13,378,951.75
13,378,951.75
159,230.22
159,230.22
75,634,830.62
75,634,830.62
50,949,350.73
13,016,840.82

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

3,639,141.48
1,902,787.27
3,436,676.08
4,038,235.99
28,403,732.61
25,471,374.61
706,464.57
1,554.89
2,119.75

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
As of December 31, 2014
(in thousand pesos)

Prepaid Insurance
Other Prepayments
Deposits
Deposit on Letters of Credit
Guaranty Deposits
Other Deposits

195,550.49
2,026,668.30
9,528,777.30
2,645,091.90
6,848,743.60
34,941.80

Total Current Assets

1,737,224,077.32

Non - Current Assets


Receivables
Loans and Receivable Accounts
Notes Receivable
Allowance for Impairment - Notes Receivable
Net Value - Notes Receivable
Loans Receivable - Government-Owned and/or Controlled Corporations
Allowance for Impairment - Loans Receivable- Government-Owned and/or Controlled
Corporations
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 - Interest Receivable
Loans Receivable - Others
Allowance for Impairment - Loans Receivable - Others
Net Value - Loans Receivable - Others
Long-term Investments
Investments
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
Financial Assets - Others
Investments in Stocks
Investments in Bonds
Other Investments
Investments in GOCCs
Investments in GOCCs
Allowance for Impairment - Investments in GOCCs
Net Value - Investments in GOCCs
Sinking Fund
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

205,277,557.14
205,277,557.14
137,012,596.00
137,012,596.00
66,945,437.22
66,945,437.22
697,472.10
697,472.10
142,776.06
142,776.06
479,275.76
479,275.76
1,097,891,783.28
1,097,814,160.82
44,947,211.46
44,947,211.46
44,947,211.46
89,993,798.84
74,597,675.70
4,873,173.44
10,522,949.71
227,180,209.24
227,180,209.24
227,180,209.24
735,692,941.27
735,692,941.27
77,622.47
77,622.47
1,628.61
1,628.61
192,784.15
(116,790.29)
75,993.86
1,300,424,146.12
209,946,648.58
209,946,648.58
209,946,648.58

Land
Land
Accumulated Impairment Losses- Land
Net Value

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
As of December 31, 2014
(in thousand pesos)

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
Infrastructure Assets
Road Networks
Accumulated Depreciation - Road Networks
Accumulated Impairment Losses - Road Networks
Net Value
Flood Control Systems
Accumulated Depreciation - Flood Control Systems
Accumulated Impairment Losses - Flood Control Systems
Net Value
Sewer Systems
Accumulated Depreciation - Sewer Systems
Accumulated Impairment Losses - Sewer Systems
Net Value
Water Supply Systems
Accumulated Depreciation - Water Supply Systems
Accumulated Impairment Losses - Water Supply Systems
Net Value
Power Supply Systems
Accumulated Depreciation - Power Supply Systems
Accumulated Impairment Losses - Power Supply Systems
Net Value
Communication Networks
Accumulated Depreciation - Communication Networks
Accumulated Impairment Losses - Communication Networks
Net Value
Seaport Systems
Accumulated Depreciation - Seaport Systems
Accumulated Impairment Losses - Seaport Systems
Net Value
Airport Systems
Accumulated Depreciation - Airport Systems
Accumulated Impairment Losses - Airport Systems
Net Value
Parks, Plazas and Monuments
Accumulated Depreciation - Parks, Plazas and Monuments
Accumulated Impairment Losses - Parks, Plazas and Monuments
Net Value
Other Infrastructure Assets
Accumulated Depreciation - Other Infrastructure Assets
Accumulated Impairment Losses - Other Infrastructure Assets
Net Value
Buildings and Other Structures
Buildings
Accumulated Depreciation - Buildings
Accumulated Impairment Losses - Buildings
Net Value
School Buildings
Accumulated Depreciation - School Buildings
Accumulated Impairment Losses - School Buildings
Net Value

28,928,888.81
720,714.76
(268,084.45)
452,630.32
3,762,258.46
(310.32)
3,761,948.14
30,670,163.64
(5,954,902.64)
(950.65)
24,714,310.35
114,797,508.21
52,839,394.41
(96,949.11)
(22.54)
52,742,422.76
15,370,572.46
(455.70)
15,370,116.77
69,579.09
(10,270.24)
59,308.85
35,218,928.18
(476,093.38)
34,742,834.80
1,048,744.78
(306,036.31)
(167.59)
742,540.89
5,282.75
(862.49)
4,420.26
5,353,496.54
(2,944,756.83)
2,408,739.70
4,370,904.61
(1,205,825.54)
3,165,079.07
1,029,790.88
(5,591.68)
1,024,199.20
4,539,015.30
(1,169.39)
4,537,845.91
152,405,435.93
69,275,553.37
(22,250,915.17)
(693.25)
47,023,944.95
94,384,453.15
(23,469,311.88)
(12,780.94)
70,902,360.33

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
As of December 31, 2014
(in thousand pesos)

Hospitals and Health Centers


Accumulated Depreciation - Hospitals and Health Centers
Accumulated Impairment Losses - Hospitals and Health Centers
Net Value
Markets
Accumulated Depreciation - Markets
Accumulated Impairment Losses - Markets
Net Value
Slaughterhouses
Accumulated Depreciation - Slaughterhouses
Accumulated Impairment Losses- Slaughterhouses
Net Value
Hostels and Dormitories
Accumulated Depreciation - Hostels and Dormitories
Accumulated Impairment Losses - Hostels and Dormitories
Net Value
Other Structures
Accumulated Depreciation - Other Structures
Accumulated Impairment Losses - Other Structures
Net Value
Machinery and Equipment
Machinery
Accumulated Depreciation - Machinery
Accumulated Impairment Losses - Machinery
Net Value
Office Equipment
Accumulated Depreciation - Office Equipment
Accumulated Impairment Losses - Office Equipment
Net Value
Information and Communication Technology Equipment
Accumulated Depreciation - Information and Communication Technology Equipment
Accumulated Impairment Losses - Information and Communication Technology Equipment
Net Value
Agricultural and Forestry Equipment
Accumulated Depreciation - Agricultural and Forestry Equipment
Accumulated Impairment Losses - Agricultural and Forestry Equipment
Net Value
Marine and Fishery Equipment
Accumulated Depreciation - Marine and Fishery Equipment
Accumulated Impairment Losses - Marine and Fishery Equipment
Net Value
Airport Equipment
Accumulated Depreciation - Airport Equipment
Accumulated Impairment Losses - Airport Equipment
Net Value
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

15,394,090.42
(4,183,685.20)
11,210,405.22
115,327.57
(11,327.06)
104,000.51
229,323.90
(31.95)
229,291.95
614,656.36
(164,005.57)
(138.84)
450,511.95
33,383,412.94
(10,892,802.92)
(5,688.99)
22,484,921.02
82,778,377.04
3,152,237.67
(1,520,514.89)
(24.18)
1,631,698.60
14,723,159.21
(7,530,435.14)
(4,802.39)
7,187,921.68
43,838,779.54
(24,754,910.72)
(47,304.77)
19,036,564.05
1,857,326.39
(485,956.69)
(472.88)
1,370,896.82
221,801.38
(48,087.92)
173,713.46
931,612.17
(537,411.02)
394,201.15
16,189,445.03
(7,892,672.73)
(60.37)
8,296,711.93
7,330,660.38
(4,106,808.61)
3,223,851.77
6,814,771.83
(3,921,735.78)
2,893,036.05
17,141,170.04
(8,238,819.51)
8,902,350.53
19,986,048.74
(8,819,499.75)

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
As of December 31, 2014
(in thousand pesos)

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 Equipment
Accumulated Impairment Losses - Sports Equipment
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
Aircrafts and Aircrafts Ground Equipment
Accumulated Depreciation - Aircrafts and Aircrafts Ground Equipment
Accumulated Impairment Losses - Aircrafts and Aircrafts Ground Equipment
Net Value
Watercrafts
Accumulated Depreciation - Watercrafts
Accumulated Impairment Losses - Watercrafts
Net Value
Other Transportation Equipment
Accumulated Depreciation - Other Transportation Equipment
Accumulated Impairment Losses - Other Transportation Equipment
Net Value
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
Leased Assets, Land
Leased Assets, Buildings and Other Structures
Accumulated Depreciation - Leased Assets, Buildings and Other Structures
Accumulated Impairment Losses - Leased Assets, Buildings and Other Structures
Net Value
Leased Assets, Machinery and Equipment
Accumulated Depreciation - Leased Assets, Machinery and Equipment
Accumulated Impairment Losses - Leased Assets, Machinery and Equipment
Net Value
Other Leased Assets
Accumulated Depreciation - Other Leased Assets
Accumulated Impairment Losses - Other Leased Assets
Net Value

(699.36)
11,165,849.62
31,312.58
(17,252.39)
14,060.19
238,071.86
(98,992.76)
(45.99)
139,033.10
18,723,098.04
(8,112,013.33)
(17.85)
10,611,066.86
12,332,015.38
(4,594,526.40)
(67.77)
7,737,421.22
29,893,121.50
27,717,586.08
(15,906,889.52)
(236.29)
11,810,460.26
354,421.13
354,421.13
11,230,220.66
(4,511,210.24)
6,719,010.42
20,827,009.30
(10,096,289.95)
10,730,719.34
549,541.60
(271,001.14)
(30.13)
278,510.34
10,426,723.69
15,477,659.68
(6,267,158.94)
(3,528.66)
9,206,972.08
3,100,863.17
(1,880,135.28)
(976.29)
1,219,751.61
247,374.99
2,045.13
250,463.20
(9,577.34)
240,885.86
5,387.06
(949.62)
4,437.44
6.56
6.56

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
As of December 31, 2014
(in thousand pesos)

Leased Assets Improvements


Leased Assets Improvements, Land
Accumulated Depreciation - Leased Assets Improvements, Land
Accumulated Impairment Losses - Leased Assets Improvements, Land
Net Value
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 Heritage Assets
Accumulated Impairment Losses - Other Heritage Assets
Net Value
Other Property Plant and Equiptment
Work/Zoo Animals
Accumulated Depreciation - Work/Zoo Animals
Accumulated Impairment Losses - Work/Zoo Animals
Net Value
Other Property, Plant and Equipment
Accumulated Depreciation - Other Property, Plant and Equipment
Accumulated Impairment Losses - Other Property, Plant and Equipment
Net Value
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
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

330,679.21
28,287.16
(10,765.03)
17,522.14
451,661.94
(174,850.72)
276,811.22
38,383.48
(2,037.63)
36,345.85
665,321,471.18
1,943,099.95
616,762,099.98
46,440,395.02
175,829.76
46.47
565,166.02
101,766.20
101,766.20
427,346.67
(198.10)
427,148.57
36,251.25
36,251.25
4,782,750.98
127,447.21
(1,577.19)
125,870.02
7,514,337.14
(2,856,450.45)
(1,005.72)
4,656,880.96
2,080,937.86
1,554,332.65
1,417,810.16
(1.70)
1,417,808.46
77,220.33
77,220.33
53,072.16
53,072.16
4,748.95
4,748.95
1,482.75
1,482.75
526,605.22
516,109.32
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
As of December 31, 2014
(in thousand pesos)

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
Patents/Copyrights
Accumulated Amortization - Patents/Copyrights
Net Value
Computer Software
Accumulated Amortization - Computer Software
Net Value

516,109.32
7,326.49
7,326.49
2,046.17
2,046.17
549.03
549.03
574.20
574.20
756,610.72
30.53
30.53
1,187,717.54
(431,137.35)
756,580.20

Other Non-Current Assets


Other Assets
Acquired Assets
Accumulated Impairment Losses - Acquired Assets
Net Value
Foreclosed Property/Assets
Accumulated Impairment Losses - Foreclosed Property/Assets
Net Value
Forfeited Property/Assets
Accumulated Impairment Losses - Forfeited Property/Assets
Net Value
Confiscated Property/Assets
Accumulated Impairment Losses - Confiscated Property/Assets
Net Value
Abandoned/Surrendered Property/Assets
Accumulated Impairment Losses - Abandoned/Surrendered Property/Assets
Net Value
Other Assets
Accumulated Impairment Losses - Other Assets
Net Value
Prepayments
Advances to Contractors
Prepaid Rent
Prepaid Registration
Prepaid Insurance
Other Prepayments
Deposits
Deposit on Letters of Credit
Guaranty Deposits
Other Deposits
Total Non-Current Assets

144,915,073.52
105,293,706.18
75,749,257.75
75,749,257.75
8,145.20
8,145.20
147,103.81
147,103.81
315,422.68
315,422.68
256.89
256.89
29,099,354.73
(25,834.86)
29,073,519.87
2,496,253.66
1,490,649.99
28,500.78
36.41
7,695.81
969,370.67
37,125,113.68
31,473,671.17
5,541,510.79
109,931.72
2,751,346,108.66

TOTAL ASSETS

4,488,570,185.98

LIABILITIES AND NET ASSETS/EQUITY


LIABILITIES
Current Liabilities
Financial Liabilities

630,162,812.46
139,877,358.05

Payables

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
As of December 31, 2014
(in thousand pesos)

101,680,552.81
19,950,433.86
2,237.02
16,713,637.30
227,688.32
5,281.26
1,297,527.48
490,285,454.41
281,752,648.22
136,121,232.52
(22.50)
136,121,210.02
21,733,170.84
21,733,170.84
1,245,206.70
49,433,218.63

Accounts Payable
Due to Officers and Employees
Internal Revenue Allotment Payable
Notes Payable
Interest Payable
Finance Lease Payable
Awards and Rewards 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
Inter-Agency Payables
Inter-Agency Payables
Due to BIR
Due to GSIS
Due to Pag-IBIG
Due to PhilHealth
Due to NGAs
Due to GOCCs
Due to LGUs

178,070,783.12
178,070,783.12
5,162,907.56
5,790,545.62
369,064.76
1,023,892.12
112,940,159.48
45,298,450.43
7,485,763.14

Intra - Agency Payables


Intra - Agency Payables
Due to Central Office
Due to Bureaus
Due to Regional Offices
Due to Operating Units

6,521,341.52
6,521,341.52
3,868,643.04
77,117.43
1,683,170.49
892,410.56

Trust Liabilities
Trust Liabilities
Trust Liabilities
Trust Liabilities - Disaster Risk Reduction and Management Fund
Bail Bonds Payable
Guaranty/Security Deposits Payable
Customers' Deposits Payable
Deferred Credits/Unearned Income
Deferred Credits/Unearned Income
Deferred Finance Lease Revenue
Deferred Service Concession Revenue
Other Deferred Credits
Other Unearned Revenue

38,983,113.30
38,983,113.30
11,398,301.55
788,411.10
9,554,495.57
16,942,237.08
299,668.00
4,989,351.30
4,989,351.30
1,544.95
1,565.62
4,913,911.99
72,328.75

Other Payables
Other Payables

126,734,918.55
126,734,918.55

Total Current Liabilities

985,462,320.25

Non- Current Liabilities


Financial Liabilities

5,165,940,855.64
5,165,940,855.64
3,404,808,975.76
(54,432,542.15)
3,524,997.33
3,353,901,430.94
1,210,262,744.80
(33,934,969.78)
2,018,864.07

Bills/Bonds/Loans 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

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
As of December 31, 2014
(in thousand pesos)

1,178,346,639.08
542,479.27
633,150,306.35

Net Value
Loans Payable - Domestic
Loans Payable - Foreign
Deferred Credits/Unearned Income

16,725,264.76
16,725,264.76
20,026.96
16,648,928.12
56,309.67

Deferred Credits/Unearned Income


Deferred Finance Lease Revenue
Other Deferred Credits
Other Unearned Revenue
Provisions

82,303.37
82,303.37
4,313.81
77,559.07
375.30
55.19

Provisions
Pension Benefits Payable
Leave Benefits Payable
Retirement Gratuity Payable
Other Provisions
Trust Liabilities

812,163.18
812,163.18
269,868.27
41,485.48
500,809.43

Trust Liabilities
Trust Liabilities
Bail Bonds Payable
Guaranty/Security Deposits Payable
Other Payables
Other Payables

8,420,430.25
8,420,430.25

Total Non--Current Liabilities

5,191,981,017.20

TOTAL LIABILITIES

6,177,443,337.45

NET ASSETS/EQUITY
Equity
Accumulated Surplus/(Deficit)

(1,688,873,151.46)
(1,688,873,151.46)

TOTAL NET ASSETS/EQUITY

(1,688,873,151.46)

TOTAL LIABILITIES AND NET ASSETS/EQUITY

4,488,570,185.98

Difference between totals and sum of components is due to rounding off

10

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
1.00

Total
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, Special Account
Cash - Treasury/Agency Deposit, Trust
Cash - Modified Disbursement System (MDS), Regular
Cash - Modified Disbursement System (MDS), Special Account
Cash - Modified Disbursement System (MDS), Trust
Cash Equivalents
Treasury Bills
Receivables
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
Loans Receivable - Government-Owned and/or Controlled
Corporations
Allowance for Impairment - Loans Receivable- Government-Owned
and/or Controlled Corporations
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 - Interest 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
Inter - Agency Receivables
Due from National Government Agencies
Due from Government-Owned and/or Controlled Corporations
Due from Local Government Units
Intra - Agency Receivables
Due from Central Office
Due from Bureaus
Due from Regional Offices
Due from Operating Units

11

2.00

Congress
of the
Philippines

3.00
Office
of the
President

4.00
Office
of the
VicePresident

748,985,211.58
2,680,895.22
2,445,872.51
235,022.71
632,245,124.39
393,899,946.08
150,136,653.99
48,074,665.04
40,133,859.27
62,899,984.41
19,350,379.45
4,813,318.27
7,690,398.46
31,045,888.23
47,763,882.42
21,740,909.81
15,715,144.13
9,716,077.52
280,584.63
311,166.34
3,395,325.14
3,395,325.14

164,857.78
1,214.42
969.19
245.23
14,737.88
14,737.88
148,905.48
5,028.09
143,877.39
-

10,108,761.37
4,833.46
1,745.33
3,088.13
8,688,619.12
8,688,619.12
1,415,308.79
1,412,943.85
2,364.94
-

106.78
41.24
41.24
65.54
65.54
-

808,375,104.23
84,257,518.37
21,023,668.47
(2,323,184.52)
18,700,483.95
45,062.97
45,062.97

12,116.77
-

1,543,200.39
6,868.26
6,868.26
6,868.26
-

108,683.77
-

6,920,439.92

6,920,439.92
4,599,797.28

(1,469.87)
4,598,327.40
43,143,025.19
(2,521.04)
43,140,504.15
12,251,919.94
(1,399,219.96)
10,852,699.98
1,230,558.73
1,231,935.67
(1,376.93)
1,230,558.73
651,201,877.84
81,753,670.29
525,176,022.22
44,272,185.34
11,535,339.55
1,613,917.55
113,593.91
3,812,481.29
5,995,346.79

4,459.20
3,712.40
746.80
-

1,147,410.89
970,597.11
38,223.30
138,590.47
-

102,626.69
84,880.76
121.21
17,624.72
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
1.00

Total
Other Receivables
Receivables - Disallowances/Charges
Due from Officers and Employees
Due from Non-Government Organizations/People's Organizations
Other Receivables
Allowance for Impairment - Other Receivables
Net Value - Other Receivables
Inventories
Inventory Held for Sale
Merchandise Inventory
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 Inventory
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
Financial Asstes - Held to Maturity
Investments in Treasury Bills - Local
Allowance for Impairment - Investments in Treasury Bills - Local
Net Value - Investment in Treasury Bills - Local
Investments in Treasury Bonds - Local
Allowance for Impairment - Investments in Treasury Bonds - Local
Net Value - Investments in Treasury Bonds-Local
Sinking Fund
Sinking Fund
Other Current Asset
Advances
Advances for Operating Expenses
Advances for Payroll
Advances to Special Disbursing Officer
Advances to Officers and Employees

12

2.00

Congress
of the
Philippines

3.00
Office
of the
President

4.00
Office
of the
VicePresident

60,149,809.73

7,657.57

388,921.24

6,057.08

5,405,782.77
728,883.27
7,573,245.63
46,454,236.55
(12,338.49)
46,441,898.06

560.00
7,097.57
7,097.57

573.18
1,162.75
24,562.30
362,623.00
362,623.00

276.16
11.93
5,768.99
5,768.99

39,741,398.20
1,541,378.39
1,541,378.39
10,810,549.02
231.09
1,081,335.68
6,132,610.24
822,293.57
457,113.26
130,707.69
499,379.19
111,305.03
1,114,825.54
460,747.73
703,218.18
382,842.29
202,566.44
117,809.45

7,498.26
-

21,853.11
-

1,898.82
1,173.58
1,173.58
-

26,686,252.61

7,498.26

21,853.11

725.24

3,658,666.22
1,221,607.26
98,045.45
14,344.39
289,962.26
2,070,995.01
2,393,249.29
2,328,091.33
593,312.77
2,127,265.73
4,425,499.93
41,707.10
704,281.33
6,719,224.57

6,825.50
672.76

9,896.90
444.83
4,568.09
6,943.29

725.24
-

89,173,012.59
13,538,181.97

13,378,951.75
13,378,951.75
159,230.22

159,230.22

75,634,830.62
75,634,830.62

50,949,350.73
13,016,840.82

64,542.63
30,708.95

7,240.60
5,152.47

214.55
53.82

3,639,141.48
1,902,787.27
3,436,676.08
4,038,235.99

16,893.80
457.12
4,955.39
8,402.63

5,152.47

53.82

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
1.00

Total
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 Current Assets

2.00

Congress
of the
Philippines

3.00
Office
of the
President

4.00
Office
of the
VicePresident

28,403,732.61
25,471,374.61

32,501.46
30,784.43

2,088.13
2,022.98

160.72
-

706,464.57
1,554.89
2,119.75
195,550.49
2,026,668.30
9,528,777.30
2,645,091.90
6,848,743.60
34,941.80

764.72
324.28
628.02
1,332.22
1,332.22

65.15
-

160.72
-

1,737,224,077.32

249,015.44

11,681,055.48

110,903.91

Non - Current Assets


Receivables
Loans and Receivable Accounts
Notes Receivable
Allowance for Impairment - Notes Receivable
Net Value - Notes Receivable
Loans Receivable - Government-Owned and/or Controlled
Corporations
Allowance for Impairment - Loans Receivable- Government-Owned
and/or Controlled Corporations
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 - Interest Receivable
Loans Receivable - Others
Allowance for Impairment - Loans Receivable - Others
Net Value - Loans Receivable - Others
Long-term Investments
Investments
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
Financial Assets - Others
Investments in Stocks
Investments in Bonds
Other Investments
Investments in GOCCs
Investments in GOCCs
Allowance for Impairment - Investments in GOCCs
Net Value - Investments in GOCCs
Sinking Fund
Sinking Fund
Investment Property

205,277,557.14
205,277,557.14
137,012,596.00
137,012,596.00

66,945,437.22

66,945,437.22
697,472.10

697,472.10
142,776.06
142,776.06
479,275.76
479,275.76

24.50
24.50
24.50
24.50
-

1,097,891,783.28
1,097,814,160.82
44,947,211.46
44,947,211.46
44,947,211.46
89,993,798.84
74,597,675.70
4,873,173.44
10,522,949.71
227,180,209.24
227,180,209.24
227,180,209.24
735,692,941.27
735,692,941.27
77,622.47
77,622.47
1,628.61
1,628.61
192,784.15
(116,790.29)

Land and Buildings


Investment Property, Land
Accumulated Impairment Losses - Investment Property, Land
Net Value
Investment Property, Buildings
Accumulated Depreciation - Investment Property, Buildings

13

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
1.00

Total
Accumulated Impairment Losses - Investment Property, Buildings
Net Value
Property, Plant and Equipment
Land
Land
Accumulated Impairment Losses- Land
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
Infrastructure Assets
Road Networks
Accumulated Depreciation - Road Networks
Accumulated Impairment Losses - Road Networks
Net Value
Flood Control Systems
Accumulated Depreciation - Flood Control Systems
Accumulated Impairment Losses - Flood Control Systems
Net Value
Sewer Systems
Accumulated Depreciation - Sewer Systems
Accumulated Impairment Losses - Sewer Systems
Net Value
Water Supply Systems
Accumulated Depreciation - Water Supply Systems
Accumulated Impairment Losses - Water Supply Systems
Net Value
Power Supply Systems
Accumulated Depreciation - Power Supply Systems
Accumulated Impairment Losses - Power Supply Systems
Net Value
Communication Networks
Accumulated Depreciation - Communication Networks
Accumulated Impairment Losses - Communication Networks
Net Value
Seaport Systems
Accumulated Depreciation - Seaport Systems
Accumulated Impairment Losses - Seaport Systems
Net Value
Airport Systems
Accumulated Depreciation - Airport Systems
Accumulated Impairment Losses - Airport Systems
Net Value
Parks, Plazas and Monuments
Accumulated Depreciation - Parks, Plazas and Monuments
Accumulated Impairment Losses - Parks, Plazas and Monuments
Net Value
Other Infrastructure Assets
Accumulated Depreciation - Other Infrastructure Assets

14

75,993.86
1,300,424,146.12
209,946,648.58
209,946,648.58
209,946,648.58
28,928,888.81
720,714.76
(268,084.45)
452,630.32
3,762,258.46
(310.32)
3,761,948.14
30,670,163.64
(5,954,902.64)
(950.65)
24,714,310.35
114,797,508.21
52,839,394.41
(96,949.11)
(22.54)
52,742,422.76
15,370,572.46
(455.70)
15,370,116.77
69,579.09
(10,270.24)
59,308.85
35,218,928.18
(476,093.38)
34,742,834.80
1,048,744.78
(306,036.31)
(167.59)
742,540.89
5,282.75
(862.49)
4,420.26
5,353,496.54
(2,944,756.83)
2,408,739.70
4,370,904.61
(1,205,825.54)
3,165,079.07
1,029,790.88
(5,591.68)
1,024,199.20
4,539,015.30
(1,169.39)

2.00

Congress
of the
Philippines
2,212,703.35
1,304.88
1,304.88
1,304.88
27,769.93
-

3.00
Office
of the
President
1,187,882.64
566,044.84
566,044.84
566,044.84
10,024.60
-

4.00
Office
of the
VicePresident
11,865.63
-

40,600.40
(12,830.47)
27,769.93
-

13,899.50
(3,874.90)
10,024.60
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
1.00

15

3.00

4.00
Office
of the
VicePresident

Congress
of the
Philippines

Office
of the
President

4,537,845.91
152,405,435.93
69,275,553.37
(22,250,915.17)
(693.25)
47,023,944.95
94,384,453.15
(23,469,311.88)
(12,780.94)
70,902,360.33
15,394,090.42
(4,183,685.20)
11,210,405.22
115,327.57
(11,327.06)
104,000.51
229,323.90
(31.95)
229,291.95
614,656.36
(164,005.57)
(138.84)
450,511.95
33,383,412.94
(10,892,802.92)
(5,688.99)
22,484,921.02
82,778,377.04
3,152,237.67
(1,520,514.89)
(24.18)
1,631,698.60
14,723,159.21
(7,530,435.14)
(4,802.39)
7,187,921.68

1,530,894.89
2,164,662.11
(648,911.93)
1,515,750.18
38,050.34
(22,905.64)
15,144.70
277,791.08
84,033.38
(69,078.39)
14,954.99

272,789.92
665,241.22
(436,677.39)
228,563.83
17,681.40
17,681.40
71,362.23
(44,817.54)
26,544.69
134,574.35
29,063.54
(19,716.63)
9,346.92

3,118.56
1,137.96
(1,033.78)
104.18

43,838,779.54

349,628.29

97,631.22

6,449.16

(24,754,910.72)

(261,316.33)

(57,576.85)

(5,271.47)

(47,304.77)
19,036,564.05
1,857,326.39
(485,956.69)

88,311.96
-

40,054.37
-

1,177.69
-

(472.88)
1,370,896.82
221,801.38
(48,087.92)
173,713.46
931,612.17
(537,411.02)
394,201.15
16,189,445.03
(7,892,672.73)
(60.37)
8,296,711.93

39,965.62
(26,362.95)
13,602.66

78,577.26
(32,529.87)
46,047.39

2,798.64
(1,964.18)
834.46

Total
Accumulated Impairment Losses - Other Infrastructure Assets
Net Value
Buildings and Other Structures
Buildings
Accumulated Depreciation - Buildings
Accumulated Impairment Losses - Buildings
Net Value
School Buildings
Accumulated Depreciation - School Buildings
Accumulated Impairment Losses - School Buildings
Net Value
Hospitals and Health Centers
Accumulated Depreciation - Hospitals and Health Centers
Accumulated Impairment Losses - Hospitals and Health Centers
Net Value
Markets
Accumulated Depreciation - Markets
Accumulated Impairment Losses - Markets
Net Value
Slaughterhouses
Accumulated Depreciation - Slaughterhouses
Accumulated Impairment Losses- Slaughterhouses
Net Value
Hostels and Dormitories
Accumulated Depreciation - Hostels and Dormitories
Accumulated Impairment Losses - Hostels and Dormitories
Net Value
Other Structures
Accumulated Depreciation - Other Structures
Accumulated Impairment Losses - Other Structures
Net Value
Machinery and Equipment
Machinery
Accumulated Depreciation - Machinery
Accumulated Impairment Losses - Machinery
Net Value
Office Equipment
Accumulated Depreciation - Office Equipment
Accumulated Impairment Losses - Office Equipment
Net Value
Information and Communication Technology Equipment
Accumulated Depreciation - Information and Communication
Technology Equipment
Accumulated Impairment Losses - Information and Communication
Technology Equipment
Net Value
Agricultural and Forestry Equipment
Accumulated Depreciation - Agricultural and Forestry Equipment
Accumulated Impairment Losses - Agricultural and Forestry
Equipment
Net Value
Marine and Fishery Equipment
Accumulated Depreciation - Marine and Fishery Equipment
Accumulated Impairment Losses - Marine and Fishery Equipment
Net Value
Airport Equipment
Accumulated Depreciation - Airport Equipment
Accumulated Impairment Losses - Airport Equipment
Net Value
Communication Equipment
Accumulated Depreciation - Communication Equipment
Accumulated Impairment Losses - Communication Equipment
Net Value

2.00

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
1.00

Total
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 Equipment
Accumulated Impairment Losses - Sports Equipment
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
Aircrafts and Aircrafts Ground Equipment
Accumulated Depreciation - Aircrafts and Aircrafts Ground Equipment
Accumulated Impairment Losses - Aircrafts and Aircrafts Ground
Equipment
Net Value
Watercrafts
Accumulated Depreciation - Watercrafts
Accumulated Impairment Losses - Watercrafts
Net Value
Other Transportation Equipment
Accumulated Depreciation - Other Transportation Equipment
Accumulated Impairment Losses - Other Transportation Equipment
Net Value
Furniture, Fixtures and Books
Furniture and Fixtures
Accumulated Depreciation - Furniture and Fixtures

16

2.00

Congress
of the
Philippines

3.00
Office
of the
President

4.00
Office
of the
VicePresident

7,330,660.38
(4,106,808.61)
3,223,851.77
6,814,771.83

22,985.91

3,664.55
(1,454.87)
2,209.67
30,825.80

14.30

(3,921,735.78)

(15,222.35)

(27,111.63)

(5.97)

2,893,036.05

7,763.56

3,714.18

8.33

17,141,170.04
(8,238,819.51)

112,430.03
(68,987.14)

3,789.20
(1,208.63)

8,902,350.53
19,986,048.74

43,442.89
10,805.63

2,580.57
180.50

(8,819,499.75)
(699.36)
11,165,849.62

(6,112.63)
4,693.00

(86.03)
94.47

31,312.58
(17,252.39)
14,060.19
238,071.86
(98,992.76)
(45.99)
139,033.10
18,723,098.04
(8,112,013.33)

7,471.05
(6,170.21)
1,300.84
81.43
(53.29)
28.14
-

2,509.84
(2,124.70)
385.14
-

(17.85)
10,611,066.86
12,332,015.38
(4,594,526.40)
(67.77)
7,737,421.22
29,893,121.50
27,717,586.08
(15,906,889.52)
(236.29)
11,810,460.26
354,421.13
354,421.13
11,230,220.66
(4,511,210.24)

188,365.25
(84,672.21)
103,693.04
54,649.99
155,065.91
(100,415.92)
54,649.99
-

90,749.29
(60,607.64)
30,141.65
150,337.55
363,463.38
(213,125.83)
150,337.55
-

2,169.36
(1,175.46)
993.91
7,148.52
14,635.80
(7,498.44)
7,137.35
-

6,719,010.42
20,827,009.30
(10,096,289.95)
10,730,719.34
549,541.60
(271,001.14)
(30.13)
278,510.34
10,426,723.69

59,406.54

39,528.74

81.32
(70.15)
11.17
1,163.08

15,477,659.68
(6,267,158.94)

171,221.96
(117,072.62)

152,245.83
(113,015.41)

4,311.51
(3,148.43)

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
1.00

Total
Accumulated Impairment Losses - Furniture and Fixtures
Net Value
Books
Accumulated Depreciation - Books
Accumulated Impairment Losses - Books
Net Value
Leased Assets
Leased Assets, Land
Leased Assets, Buildings and Other Structures
Accumulated Depreciation - Leased Assets, Buildings and Other
Structures
Accumulated Impairment Losses - Leased Assets, Buildings and
Other Structures
Net Value
Leased Assets, Machinery and Equipment
Accumulated Depreciation - Leased Assets, Machinery and
Equipment
Accumulated Impairment Losses - Leased Assets, Machinery and
Equipment
Net Value
Other Leased Assets
Accumulated Depreciation - Other Leased Assets
Accumulated Impairment Losses - Other Leased Assets
Net Value
Leased Assets Improvements
Leased Assets Improvements, Land
Accumulated Depreciation - Leased Assets Improvements, Land
Accumulated Impairment Losses - Leased Assets Improvements,
Land
Net Value
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 Heritage Assets
Accumulated Impairment Losses - Other Heritage Assets
Net Value
Other Property Plant and Equiptment
Work/Zoo Animals

17

(3,528.66)
9,206,972.08
3,100,863.17
(1,880,135.28)
(976.29)
1,219,751.61
247,374.99
2,045.13
250,463.20
(9,577.34)
240,885.86
5,387.06
(949.62)

2.00

Congress
of the
Philippines
54,149.35
26,104.90
(20,847.71)
5,257.19
-

3.00
Office
of the
President
39,230.42
1,512.66
(1,214.33)
298.33
-

4.00
Office
of the
VicePresident
1,163.08
-

4,437.44
6.56
6.56
330,679.21
28,287.16
(10,765.03)

6,483.21
-

17,522.14
451,661.94
(174,850.72)

28,390.54
(21,907.33)

276,811.22
38,383.48
(2,037.63)

6,483.21
-

226,279.98
226,279.98
915.00
1,000.00

36,345.85
665,321,471.18
1,943,099.95
616,762,099.98
46,440,395.02
175,829.76
46.47
565,166.02
101,766.20
101,766.20
427,346.67
(198.10)
427,148.57
36,251.25
36,251.25
4,782,750.98
127,447.21

(85.00)
915.00
27,207.85
1,075.00

14,582.63
-

435.46
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
1.00

Total
Accumulated Depreciation - Work/Zoo Animals
Accumulated Impairment Losses - Work/Zoo Animals
Net Value
Other Property, Plant and Equipment
Accumulated Depreciation - Other Property, Plant and Equipment
Accumulated Impairment Losses - Other Property, Plant and
Equipment
Net Value
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
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
Patents/Copyrights
Accumulated Amortization - Patents/Copyrights
Net Value
Computer Software
Accumulated Amortization - Computer Software
Net Value

18

Office
of the
President

(1,021.25)
53.75
101,562.73
(74,408.63)

38,636.10
(24,053.47)

(1,005.72)
4,656,880.96

27,154.10

14,582.63

4.00
Office
of the
VicePresident
2,852.65
(2,417.19)
435.46

2,080,937.86
1,554,332.65
1,417,810.16
(1.70)
1,417,808.46
77,220.33
77,220.33
53,072.16
53,072.16
4,748.95
4,748.95
1,482.75
1,482.75
526,605.22
516,109.32

516,109.32
7,326.49

7,326.49
2,046.17

2,046.17
549.03
549.03
574.20

574.20

144,915,073.52
105,293,706.18
75,749,257.75
75,749,257.75
8,145.20
8,145.20

Other Assets
Acquired Assets
Accumulated Impairment Losses - Acquired Assets
Net Value
Foreclosed Property/Assets
Accumulated Impairment Losses - Foreclosed Property/Assets
Net Value

Congress
of the
Philippines

3.00

(1,577.19)
125,870.02
7,514,337.14
(2,856,450.45)

756,610.72
30.53
30.53
1,187,717.54
(431,137.35)
756,580.20

Other Non-Current Assets

2.00

6,364.03
29,306.48
(22,942.45)
6,364.03
10,408.01
4,688.78
-

295,408.11
281,625.45
-

3,414.84
601.28
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
1.00

Total
147,103.81
147,103.81
315,422.68
315,422.68
256.89

Forfeited Property/Assets
Accumulated Impairment Losses - Forfeited Property/Assets
Net Value
Confiscated Property/Assets
Accumulated Impairment Losses - Confiscated Property/Assets
Net Value
Abandoned/Surrendered Property/Assets
Accumulated Impairment Losses - Abandoned/Surrendered
Property/Assets
Net Value
Other Assets
Accumulated Impairment Losses - Other Assets
Net Value
Prepayments
Advances to Contractors
Prepaid Rent
Prepaid Registration
Prepaid Insurance
Other Prepayments
Deposits
Deposit on Letters of Credit
Guaranty Deposits
Other Deposits

256.89
29,099,354.73
(25,834.86)
29,073,519.87
2,496,253.66
1,490,649.99
28,500.78
36.41
7,695.81
969,370.67
37,125,113.68
31,473,671.17
5,541,510.79
109,931.72

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
Finance Lease Payable
Awards and Rewards 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
Inter-Agency Payables
Inter-Agency Payables
Due to BIR
Due to GSIS
Due to Pag-IBIG
Due to PhilHealth
Due to NGAs
Due to GOCCs
Due to LGUs

19

2.00

Congress
of the
Philippines
-

3.00
Office
of the
President
-

4.00
Office
of the
VicePresident
-

4,688.78
4,688.78
1,556.03
1,550.51
5.52
4,163.20
4,163.20
-

281,625.45
281,625.45
13,782.66
618.28
13,164.38
-

601.28
601.28
2,401.76
2,401.76
411.80
411.80
-

2,751,346,108.66

2,229,499.89

1,483,290.74

15,280.47

4,488,570,185.98

2,478,515.33

13,164,346.22

126,184.38

630,162,812.46
139,877,358.05

198,645.19
198,645.19

42,827.06
42,827.06

18,922.95
18,922.95

101,680,552.81
19,950,433.86
2,237.02
16,713,637.30
227,688.32
5,281.26
1,297,527.48
490,285,454.41
281,752,648.22
136,121,232.52
(22.50)
136,121,210.02
21,733,170.84
21,733,170.84
1,245,206.70
49,433,218.63

145,186.04
53,459.15
-

37,298.92
5,528.13
-

15,296.05
3,626.90
-

178,070,783.12
178,070,783.12
5,162,907.56
5,790,545.62
369,064.76
1,023,892.12
112,940,159.48
45,298,450.43
7,485,763.14

55,385.88
55,385.88
48,438.46
6,058.48
549.59
297.07
12.06
30.22
-

23,305.84
23,305.84
20,069.00
2,379.04
74.45
325.54
140.00
1.37
316.43

7.40
7.40
0.63
6.78
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
1.00

Total
Intra - Agency Payables
Intra - Agency Payables
Due to Central Office
Due to Bureaus
Due to Regional Offices
Due to Operating Units

6,521,341.52
6,521,341.52
3,868,643.04
77,117.43
1,683,170.49
892,410.56

Trust Liabilities
Trust Liabilities
Trust Liabilities
Trust Liabilities - Disaster Risk Reduction and Management Fund
Bail Bonds Payable
Guaranty/Security Deposits Payable
Customers' Deposits Payable
Deferred Credits/Unearned Income
Deferred Credits/Unearned Income
Deferred Finance Lease Revenue
Deferred Service Concession Revenue
Other Deferred Credits
Other Unearned Revenue

38,983,113.30
38,983,113.30
11,398,301.55
788,411.10
9,554,495.57
16,942,237.08
299,668.00
4,989,351.30
4,989,351.30
1,544.95
1,565.62
4,913,911.99
72,328.75

2.00

Congress
of the
Philippines
7,232.85
7,232.85
7,232.85
-

3.00
Office
of the
President
-

4.00
Office
of the
VicePresident
-

16,310.87
16,310.87
20.60
16,290.28
-

255.38
255.38
255.38
-

Other Payables
Other Payables

126,734,918.55
126,734,918.55

36,711.12
36,711.12

21,612.18
21,612.18

3.93
3.93

Total Current Liabilities

985,462,320.25

297,975.04

104,311.33

18,934.28

Non- Current Liabilities


Financial Liabilities

5,165,940,855.64
5,165,940,855.64
3,404,808,975.76
(54,432,542.15)
3,524,997.33
3,353,901,430.94
1,210,262,744.80
(33,934,969.78)
2,018,864.07
1,178,346,639.08
542,479.27
633,150,306.35

Bills/Bonds/Loans 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
Deferred Credits/Unearned Income
Deferred Credits/Unearned Income
Deferred Finance Lease Revenue
Other Deferred Credits
Other Unearned Revenue
Provisions
Provisions
Pension Benefits Payable
Leave Benefits Payable
Retirement Gratuity Payable
Other Provisions
Trust Liabilities
Trust Liabilities
Trust Liabilities
Bail Bonds Payable
Guaranty/Security Deposits Payable
Other Payables
Other Payables
Total Non--Current Liabilities
TOTAL LIABILITIES

20

16,725,264.76
16,725,264.76
20,026.96
16,648,928.12
56,309.67

82,303.37
82,303.37
4,313.81
77,559.07
375.30
55.19

812,163.18
812,163.18
269,868.27
41,485.48
500,809.43

8,420,430.25
8,420,430.25

35,805.48
35,805.48

5,191,981,017.20

35,805.48

6,177,443,337.45

333,780.53

104,311.33

18,934.28

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
1.00

Congress
of the
Philippines

Office
of the
President

4.00
Office
of the
VicePresident

(1,688,873,151.46)
(1,688,873,151.46)

2,144,734.80
2,144,734.80

13,060,034.89
13,060,034.89

107,250.10
107,250.10

(1,688,873,151.46)

2,144,734.80

13,060,034.89

107,250.10

4,488,570,185.98

2,478,515.33

13,164,346.22

126,184.38

Total

2.00

3.00

NET ASSETS/EQUITY
Equity
Accumulated Surplus/(Deficit)
TOTAL NET ASSETS/EQUITY
TOTAL LIABILITIES AND NET ASSETS/EQUITY
Difference between totals and sum of components is due to rounding off

21

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
5.00

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, Special Account
Cash - Treasury/Agency Deposit, Trust
Cash - Modified Disbursement System (MDS), Regular
Cash - Modified Disbursement System (MDS), Special Account
Cash - Modified Disbursement System (MDS), Trust
Cash Equivalents
Treasury Bills
Receivables
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
Loans Receivable - Government-Owned and/or Controlled
Corporations
Allowance for Impairment - Loans Receivable- Government-Owned
and/or Controlled Corporations
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 - Interest 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
Inter - Agency Receivables
Due from National Government Agencies
Due from Government-Owned and/or Controlled Corporations
Due from Local Government Units
Intra - Agency Receivables
Due from Central Office
Due from Bureaus
Due from Regional Offices
Due from Operating Units

22

Department
of Agrarian
Reform

Department
of
Agriculture

7.00
Department
of Budget
and
Management

3,943,535.04
2,208.16
559.39
1,648.78
3,578,022.02
3,573,013.28
5,008.74
32,348.55
32,348.55
330,956.31
136,067.52
194,888.80
-

14,785,823.38
21,626.73
18,264.74
3,361.98
12,242,745.19
2.16
12,188,861.03
53,882.00
77,962.02
77,556.97
405.04
2,443,489.44
439,714.35
215,880.14
1,629,511.22
156,953.15
1,430.58
-

13,051,835.12
192,351.97
191,947.71
404.27
12,843,371.77
9,341,443.23
1,928.54
3,500,000.00
1,975.52
1,975.52
14,135.85
6,554.70
7,581.15
-

7,725,933.23
303,181.72
30,337.37
(0.65)
30,336.72
-

37,029,249.44
8,733,102.42
609,675.17
(177,544.72)
432,130.46
44,891.03
44,891.03

122,972.94

1,906,923.14

7,751.49

122,972.94
-

1,906,923.14
258,598.74

7,751.49
-

2,666.86
2,666.86
147,205.19
147,205.19
6,636,254.76
3,769,491.54
811,254.50
2,055,508.72
128,982.44
75,609.45
1,725.40
17,688.61
33,958.99

6.00

258,598.74
1,672.40
1,672.40
6,146,989.08
(58,102.42)
6,088,886.65
6,343.60
6,343.60
6,343.60
25,042,609.27
9,005,022.42
6,070,618.38
9,966,968.47
362,535.50
26,429.43
89,543.71
246,562.37

613,615.65
14.51
14.51
14.51
-

542,452.68
537,425.60
0.73
5,026.35
3,858.57
3,858.57
-

8.00
Department
of
Education

15,688,216.40
61,092.38
55,294.95
5,797.43
14,545,716.71
14,473,518.00
12,137.98
60,060.73
0.17
0.17
1,081,407.13
449,114.18
347,068.86
166,275.80
85,299.04
33,649.25
13,443,634.19
2,944,883.52
26,489.24
(122.54)
26,366.70
3.50
3.50

14,250.01
14,250.01
2,896,725.03
(213.22)
2,896,511.81
6,682,408.46
5,927,015.22
178,054.47
577,338.78
3,259,894.19
123,081.90
58,579.08
759,999.04
2,318,234.18

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
5.00
Department
of Agrarian
Reform
Other Receivables
Receivables - Disallowances/Charges
Due from Officers and Employees
Due from Non-Government Organizations/People's Organizations
Other Receivables
Allowance for Impairment - Other Receivables
Net Value - Other Receivables
Inventories
Inventory Held for Sale
Merchandise Inventory
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 Inventory
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
Financial Asstes - Held to Maturity
Investments in Treasury Bills - Local
Allowance for Impairment - Investments in Treasury Bills - Local
Net Value - Investment in Treasury Bills - Local
Investments in Treasury Bonds - Local
Allowance for Impairment - Investments in Treasury Bonds - Local
Net Value - Investments in Treasury Bonds-Local
Sinking Fund
Sinking Fund
Other Current Asset
Advances
Advances for Operating Expenses
Advances for Payroll
Advances to Special Disbursing Officer
Advances to Officers and Employees

23

6.00

Department
of
Agriculture

7.00
Department
of Budget
and
Management

8.00
Department
of
Education

657,514.31

2,884,658.66

67,289.89

556,448.02

106,265.75
5,526.18
509,613.97
36,108.41
36,108.41

349,653.65
128,829.31
2,119,554.14
286,621.55
286,621.55

4,877.22
1,675.28
60,737.40
60,737.40

372,915.88
38,114.09
37,517.50
107,900.55
107,900.55

200,045.64
265.80
265.80
-

1,753,219.90
1,034,338.46
166.77
452,658.56
20,769.05
533.24
13,808.70
475,014.67
71,387.47
46.77
46.77
-

559,920.43
554,721.89
554,721.89
-

3,781,866.17
693.64
693.64
544,031.06
2,221.16
1,942.10
498,620.05
18,525.61
22,722.14
-

199,779.84

718,834.67

5,198.54

3,237,141.48

112,848.50
1,039.15
1,075.69
192.89
5,804.10
3,535.27
584.23
5,510.74
69,189.27

91,644.89
1,833.79
41.40
6,150.30
15,824.38
73,709.26
11,246.29
420,278.13
88.00
26,090.88
71,927.36

5,054.61
0.36
143.58

471,041.73
5,231.00
102.85
54.50
16,395.05
34,696.71
306.48
317.16
1,977,423.38
42.28
5,155.92
726,374.42

55,446.21
43,717.13

9,664,906.65
692,490.90

32,369.59
257.96

3,976,324.74
3,548,521.81

142.88
11,042.93
9,406.42
23,124.90

290,223.17
63,494.96
247,853.85
90,918.92

257.96

1,687,124.40
764,507.17
354,610.10
742,280.13

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
5.00
Department
of Agrarian
Reform
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 Current Assets

6.00

Department
of
Agriculture

7.00
Department
of Budget
and
Management

8.00
Department
of
Education

6,225.39
2,482.69

2,326,114.34
2,127,843.82

30,459.79
28,818.07

420,334.33
348,782.25

1,207.27
6.02
8.21
607.59
1,913.62
5,503.69
5,503.69
-

2,642.61
333.35
21,682.28
173,612.28
6,646,301.42
123,289.46
6,522,898.29
113.67

735.34
887.98
18.40
1,651.85
58.58
1,592.71
0.56

1,835.47
115.74
6,030.98
63,569.88
7,468.60
59.87
7,298.58
110.15

11,924,960.12

63,233,199.37

14,257,740.78

36,890,041.50

Non - Current Assets


Receivables
Loans and Receivable Accounts
Notes Receivable
Allowance for Impairment - Notes Receivable
Net Value - Notes Receivable
Loans Receivable - Government-Owned and/or Controlled
Corporations
Allowance for Impairment - Loans Receivable- Government-Owned
and/or Controlled Corporations
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 - Interest Receivable
Loans Receivable - Others
Allowance for Impairment - Loans Receivable - Others
Net Value - Loans Receivable - Others
Long-term Investments
Investments
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
Financial Assets - Others
Investments in Stocks
Investments in Bonds
Other Investments
Investments in GOCCs
Investments in GOCCs
Allowance for Impairment - Investments in GOCCs
Net Value - Investments in GOCCs
Sinking Fund
Sinking Fund
Investment Property

1,429,891.29
1,429,891.29
-

1,022,983.03

1,022,983.03
-

406,908.26
406,908.26

693,567.99
692,768.79
692,768.79
315.58
692,453.21
799.20
799.20
799.20
799.20
-

Land and Buildings


Investment Property, Land
Accumulated Impairment Losses - Investment Property, Land
Net Value
Investment Property, Buildings
Accumulated Depreciation - Investment Property, Buildings

24

124,306.40
124,306.40
124,306.40
605.74
123,700.66
-

1.00
1.00
1.00
1.00
-

125,775.41
125,775.41
9,312.40
9,312.40
116,463.02
116,463.02
116,463.02
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
5.00
Department
of Agrarian
Reform
Accumulated Impairment Losses - Investment Property, Buildings
Net Value
Property, Plant and Equipment
Land
Land
Accumulated Impairment Losses- Land
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
Infrastructure Assets
Road Networks
Accumulated Depreciation - Road Networks
Accumulated Impairment Losses - Road Networks
Net Value
Flood Control Systems
Accumulated Depreciation - Flood Control Systems
Accumulated Impairment Losses - Flood Control Systems
Net Value
Sewer Systems
Accumulated Depreciation - Sewer Systems
Accumulated Impairment Losses - Sewer Systems
Net Value
Water Supply Systems
Accumulated Depreciation - Water Supply Systems
Accumulated Impairment Losses - Water Supply Systems
Net Value
Power Supply Systems
Accumulated Depreciation - Power Supply Systems
Accumulated Impairment Losses - Power Supply Systems
Net Value
Communication Networks
Accumulated Depreciation - Communication Networks
Accumulated Impairment Losses - Communication Networks
Net Value
Seaport Systems
Accumulated Depreciation - Seaport Systems
Accumulated Impairment Losses - Seaport Systems
Net Value
Airport Systems
Accumulated Depreciation - Airport Systems
Accumulated Impairment Losses - Airport Systems
Net Value
Parks, Plazas and Monuments
Accumulated Depreciation - Parks, Plazas and Monuments
Accumulated Impairment Losses - Parks, Plazas and Monuments
Net Value
Other Infrastructure Assets
Accumulated Depreciation - Other Infrastructure Assets

25

5,383,556.25
186,198.96
186,198.96
186,198.96
100,393.57
10,814.28

6.00

Department
of
Agriculture
173,661,267.95
700,605.89
700,605.89
700,605.89
15,065,274.36
340,258.43

7.00
Department
of Budget
and
Management
1,217,659.59
66,556.45
66,556.45
66,556.45
11,143.15
-

8.00
Department
of
Education
91,784,775.24
11,746,981.44
11,746,981.44
11,746,981.44
200,893.39
16,738.91

(7,745.87)

(100,005.06)

(6,040.71)

3,068.40
-

240,253.37
9,285.52

10,698.20
-

105,313.13
(7,987.96)
97,325.17
129,940.25
96,266.26
96,266.26
29,980.08
(88.79)
29,891.29
878.50
(9.89)
(45.15)
823.46
2,959.23
-

9,285.52
15,027,255.87
(211,520.40)
14,815,735.48
34,917,481.18
637,806.69
(3,233.71)
634,572.98
1,506.50
(23.85)
1,482.65
34,571,658.72
(429,057.79)
34,142,600.93
3,723.96
(537.30)
3,186.66
136,083.46
(445.50)

31,993.59
(20,850.43)
11,143.15
-

317,063.78
(126,868.59)
190,195.19
14,670.22
10,135.36
(1,887.21)
8,248.15
7,104.99
(682.92)
6,422.07
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
5.00

Accumulated Impairment Losses - Other Infrastructure Assets


Net Value
Buildings and Other Structures
Buildings
Accumulated Depreciation - Buildings
Accumulated Impairment Losses - Buildings
Net Value
School Buildings
Accumulated Depreciation - School Buildings
Accumulated Impairment Losses - School Buildings
Net Value
Hospitals and Health Centers
Accumulated Depreciation - Hospitals and Health Centers
Accumulated Impairment Losses - Hospitals and Health Centers
Net Value
Markets
Accumulated Depreciation - Markets
Accumulated Impairment Losses - Markets
Net Value
Slaughterhouses
Accumulated Depreciation - Slaughterhouses
Accumulated Impairment Losses- Slaughterhouses
Net Value
Hostels and Dormitories
Accumulated Depreciation - Hostels and Dormitories
Accumulated Impairment Losses - Hostels and Dormitories
Net Value
Other Structures
Accumulated Depreciation - Other Structures
Accumulated Impairment Losses - Other Structures
Net Value
Machinery and Equipment
Machinery
Accumulated Depreciation - Machinery
Accumulated Impairment Losses - Machinery
Net Value
Office Equipment
Accumulated Depreciation - Office Equipment
Accumulated Impairment Losses - Office Equipment
Net Value
Information and Communication Technology Equipment
Accumulated Depreciation - Information and Communication
Technology Equipment
Accumulated Impairment Losses - Information and Communication
Technology Equipment
Net Value
Agricultural and Forestry Equipment
Accumulated Depreciation - Agricultural and Forestry Equipment
Accumulated Impairment Losses - Agricultural and Forestry
Equipment
Net Value
Marine and Fishery Equipment
Accumulated Depreciation - Marine and Fishery Equipment
Accumulated Impairment Losses - Marine and Fishery Equipment
Net Value
Airport Equipment
Accumulated Depreciation - Airport Equipment
Accumulated Impairment Losses - Airport Equipment
Net Value
Communication Equipment
Accumulated Depreciation - Communication Equipment
Accumulated Impairment Losses - Communication Equipment
Net Value

26

6.00

7.00
Department
of Budget
and
Management

8.00

Department
of Agrarian
Reform

Department
of
Agriculture

Department
of
Education

2,959.23
206,201.54
236,650.45
(82,628.98)
154,021.47
268.78
268.78
463.30
(416.97)
46.33
71.54
71.54
52,339.55
(546.12)
51,793.43
1,000,036.40
3,990.85
(2,045.04)
1,945.81
305,723.11
(162,898.89)
142,824.22

135,637.96
4,439,223.05
4,234,665.48
(1,044,441.94)
(492.48)
3,189,731.06
12,956.05
(1,519.11)
11,436.94
1,800.00
(31.95)
1,768.05
1,809.69
(687.68)
1,122.01
1,680,540.76
(445,375.78)
1,235,164.99
5,087,336.58
379,606.77
(39,471.80)
340,134.97
1,033,416.84
(524,032.46)
(609.30)
508,775.08

226,984.77
361,467.76
(145,590.27)
215,877.49
13,968.85
(2,861.57)
11,107.28
131,137.58
317.68
(57.18)
260.50
56,795.83
(37,543.15)
19,252.68

57,163,821.28
5,026,456.52
(1,208,897.06)
(32.49)
3,817,526.97
69,128,383.25
(16,866,103.67)
(12,008.48)
52,250,271.10
17,608.38
(8,390.24)
9,218.14
1,345,607.32
(258,739.52)
(62.73)
1,086,805.07
4,254,160.44
43,457.46
(26,379.09)
17,078.36
2,126,796.04
(1,090,060.75)
(2,694.47)
1,034,040.81

732,560.51

1,599,755.45

277,066.65

6,198,402.41

(398,747.98)

(901,466.78)

(186,182.20)

(3,747,027.02)

333,812.53
84,192.73
(47,284.56)

(65.80)
698,222.87
1,527,381.91
(325,854.74)

90,884.45
-

(30.54)
2,451,344.85
8,850.70
(6,121.59)

(470.29)
36,437.88
80,095.40
(38,196.70)
41,898.69

1,201,527.16
212,862.24
(44,325.04)
168,537.20
434,482.04
(179,187.14)
(15.69)
255,279.20

21,014.13
(8,026.42)
12,987.71

2,729.11
273,969.28
(142,602.76)
131,366.53

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
5.00
Department
of Agrarian
Reform
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 Equipment
Accumulated Impairment Losses - Sports Equipment
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
Aircrafts and Aircrafts Ground Equipment
Accumulated Depreciation - Aircrafts and Aircrafts Ground Equipment
Accumulated Impairment Losses - Aircrafts and Aircrafts Ground
Equipment
Net Value
Watercrafts
Accumulated Depreciation - Watercrafts
Accumulated Impairment Losses - Watercrafts
Net Value
Other Transportation Equipment
Accumulated Depreciation - Other Transportation Equipment
Accumulated Impairment Losses - Other Transportation Equipment
Net Value
Furniture, Fixtures and Books
Furniture and Fixtures
Accumulated Depreciation - Furniture and Fixtures

27

6.00

Department
of
Agriculture

7.00
Department
of Budget
and
Management

8.00
Department
of
Education

213.53
(192.18)
21.35
219.55

57,790.67
(34,353.66)
23,437.01
6,416.60

1,916.67
(584.64)
1,332.02
5,255.88

4,213.46
(2,533.86)
1,679.60
20,190.56

(104.21)

(2,027.71)

(2,730.30)

(9,764.48)

115.34

4,388.89

2,525.58

10,426.08

441.23
(99.06)

3,087.07
(923.25)

84.25
(74.11)

645.97
(430.72)

342.17
789.16

2,163.83
501,384.74

10.13
16.03

215.25
62,761.57

(49.30)
739.86

(292,145.93)
209,238.81

(7.69)
8.34

(41,241.41)
21,520.16

985.88
(177.66)
808.22
91,635.50
(44,180.89)

26.00
(4.12)
21.88
831.61
(254.42)
577.19
1,426,618.34
(597,133.96)

1,292.41
(462.02)
830.38
-

282.80
(44.92)
237.88
39,955.53
(14,095.31)
25,860.22
622,437.46
(310,999.16)

47,454.62
411,703.56
(18,067.84)
393,635.72
184,791.52
443,802.16
(259,441.87)
184,360.29
-

(4.34)
829,480.04
1,183,551.85
(337,999.41)
845,552.45
1,180,547.54
1,323,423.25
(619,472.01)
703,951.23
15,482.88
(13,934.59)

4,527.41
(1,481.63)
3,045.78
50,080.85
118,700.15
(68,619.30)
50,080.85
-

311,438.30
421,162.11
(174,871.06)
(67.77)
246,223.27
135,990.85
360,319.07
(224,929.94)
(206.70)
135,182.43
-

768.73
(487.56)
281.18
160.00
(9.94)
150.06
92,033.99

1,548.29
2,826,730.41
(2,370,612.08)
456,118.33
23,034.46
(4,104.77)
18,929.69
515,818.43

59,093.86

925.29
(313.90)
611.39
270.42
(73.39)
197.02
3,356,103.10

187,518.92
(95,166.74)

729,560.36
(217,725.07)

102,279.48
(43,410.84)

4,946,333.62
(1,839,262.62)

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
5.00
Department
of Agrarian
Reform
Accumulated Impairment Losses - Furniture and Fixtures
Net Value
Books
Accumulated Depreciation - Books
Accumulated Impairment Losses - Books
Net Value
Leased Assets
Leased Assets, Land
Leased Assets, Buildings and Other Structures
Accumulated Depreciation - Leased Assets, Buildings and Other
Structures
Accumulated Impairment Losses - Leased Assets, Buildings and
Other Structures
Net Value
Leased Assets, Machinery and Equipment
Accumulated Depreciation - Leased Assets, Machinery and
Equipment
Accumulated Impairment Losses - Leased Assets, Machinery and
Equipment
Net Value
Other Leased Assets
Accumulated Depreciation - Other Leased Assets
Accumulated Impairment Losses - Other Leased Assets
Net Value
Leased Assets Improvements
Leased Assets Improvements, Land
Accumulated Depreciation - Leased Assets Improvements, Land
Accumulated Impairment Losses - Leased Assets Improvements,
Land
Net Value
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 Heritage Assets
Accumulated Impairment Losses - Other Heritage Assets
Net Value
Other Property Plant and Equiptment
Work/Zoo Animals

28

(1,497.05)
90,855.13
4,141.56
(2,962.70)
1,178.85
-

6.00

Department
of
Agriculture
511,835.29
8,256.40
(4,273.26)
3,983.14
-

7.00
Department
of Budget
and
Management
58,868.65
709.84
(484.63)
225.21
-

3,926.67
-

6,854.39
6,657.74
(3,917.10)

5,425.05
-

4,395.86
(469.19)

2,740.63
7,987.96
(3,874.21)

6,430.84
(1,283.14)

3,926.67
-

4,113.75
-

5,147.70
277.34
-

3,423,391.82
3,377,112.96
46,278.86
-

110,190,087.19
179,022.19
107,125,898.69
2,885,166.31
170.55
170.55

277.34
650,022.50
650,022.50
-

56,641.54
93.50

170.55
1,557,868.80
10,989.52

17,215.38
-

8.00
Department
of
Education
3,107,071.00
527,691.23
(278,651.41)
(7.71)
249,032.10
221,401.33
221,401.33
221,401.33
3,210.65
4,631.60
(1,420.95)
3,210.65
14,223,384.59
10,401.86
2,599.00
14,210,383.74
199,012.56
199,012.56
199,012.56
265,145.38
2,288.51

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
5.00
Department
of Agrarian
Reform
Accumulated Depreciation - Work/Zoo Animals
Accumulated Impairment Losses - Work/Zoo Animals
Net Value
Other Property, Plant and Equipment
Accumulated Depreciation - Other Property, Plant and Equipment
Accumulated Impairment Losses - Other Property, Plant and
Equipment
Net Value
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
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
Patents/Copyrights
Accumulated Amortization - Patents/Copyrights
Net Value
Computer Software
Accumulated Amortization - Computer Software
Net Value

29

8.00
Department
of
Education

10,989.52
1,606,199.63
(59,314.98)

28,461.01
(11,245.63)

2,288.51
546,015.90
(283,159.04)

56,548.04

(5.37)
1,546,879.28

17,215.38

262,856.87

282.00
282.00
250.00
250.00
32.00
32.00
-

1,945,079.36
1,438,375.33
1,376,816.16
1,376,816.16
60,097.43
60,097.43
4.99
4.99
1,456.75
1,456.75
506,704.03
504,149.45

293.41
279.20
60.70
60.70
218.50
218.50
14.21
14.21

504,149.45
2,554.58

14.21
-

2,554.58
-

161,076.55
161,076.55
-

Other Assets
Acquired Assets
Accumulated Impairment Losses - Acquired Assets
Net Value
Foreclosed Property/Assets
Accumulated Impairment Losses - Foreclosed Property/Assets
Net Value

Department
of
Agriculture

7.00
Department
of Budget
and
Management

93.50
76,184.74
(19,636.70)

780.12
1,077.89
(297.76)
780.12

Other Non-Current Assets

6.00

57,364.10
61,921.62
(4,557.53)
57,364.10
1,808,982.95
1,806,771.45
734.00
734.00
-

16,121.98
133,815.93
(117,693.95)
16,121.98

9,193.34
32,243.64
(23,050.30)
9,193.34

87,886.52
87,886.52
-

283,355.00
283,355.00
1,138.74
1,138.74
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
5.00
Department
of Agrarian
Reform
1.25

Forfeited Property/Assets
Accumulated Impairment Losses - Forfeited Property/Assets
Net Value
Confiscated Property/Assets
Accumulated Impairment Losses - Confiscated Property/Assets
Net Value
Abandoned/Surrendered Property/Assets
Accumulated Impairment Losses - Abandoned/Surrendered
Property/Assets
Net Value
Other Assets
Accumulated Impairment Losses - Other Assets
Net Value
Prepayments
Advances to Contractors
Prepaid Rent
Prepaid Registration
Prepaid Insurance
Other Prepayments
Deposits
Deposit on Letters of Credit
Guaranty Deposits
Other Deposits

1.25
161,081.91
(6.61)
161,075.30
-

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
Finance Lease Payable
Awards and Rewards 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
Inter-Agency Payables
Inter-Agency Payables
Due to BIR
Due to GSIS
Due to Pag-IBIG
Due to PhilHealth
Due to NGAs
Due to GOCCs
Due to LGUs

30

6.00

Department
of
Agriculture
19.60

7.00
Department
of Budget
and
Management
-

8.00
Department
of
Education
236.04

19.60
1,806,017.84
1,806,017.84
1,961.51
1,425.00
536.51
250.00
250.00
-

87,886.52
87,886.52
-

236.04
283,816.05
(1,835.83)
281,980.22
-

6,239,262.92

179,026,892.05

1,321,669.08

92,203,392.40

18,164,223.04

242,260,091.42

15,579,409.87

129,093,433.90

729,558.20
729,538.41

5,954,274.02
5,954,271.72

1,448,636.75
1,448,636.75

11,502,223.10
11,501,796.58

696,271.54
33,266.86
19.79
19.79
19.79
-

5,845,484.87
108,786.85
2.30
2.30
2.30
-

1,444,334.45
4,302.30
-

4,008,719.23
7,492,959.41
117.94
426.53
0.12
424.44
424.44
1.97
-

139,465.28
139,465.28
63,998.18
11,789.06
950.54
1,056.33
19,325.25
8,757.67
33,588.26

3,568,796.77
3,568,796.77
334,343.74
14,722.31
7,919.30
4,756.51
2,733,081.09
139,014.44
334,959.38

12,706,910.94
12,706,910.94
21,384.05
318.88
17.38
6.20
11,752,542.98
128,727.58
803,913.87

7,957,027.83
7,957,027.83
472,852.52
5,014,378.37
251,201.14
900,394.65
1,270,257.77
7,892.26
40,051.10

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
5.00
Department
of Agrarian
Reform
Intra - Agency Payables
Intra - Agency Payables
Due to Central Office
Due to Bureaus
Due to Regional Offices
Due to Operating Units
Trust Liabilities
Trust Liabilities
Trust Liabilities
Trust Liabilities - Disaster Risk Reduction and Management Fund
Bail Bonds Payable
Guaranty/Security Deposits Payable
Customers' Deposits Payable
Deferred Credits/Unearned Income
Deferred Credits/Unearned Income
Deferred Finance Lease Revenue
Deferred Service Concession Revenue
Other Deferred Credits
Other Unearned Revenue
Other Payables
Other Payables
Total Current Liabilities
Non- Current Liabilities
Financial Liabilities
Bills/Bonds/Loans 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
Deferred Credits/Unearned Income
Deferred Credits/Unearned Income
Deferred Finance Lease Revenue
Other Deferred Credits
Other Unearned Revenue
Provisions

6.00

Department
of
Agriculture

7.00
Department
of Budget
and
Management

8.00
Department
of
Education

24,282.70
24,282.70
4,998.68
9,924.36
9,359.66

36,006.89
36,006.89
21,022.94
9,416.99
3,383.93
2,183.04

13.12
13.12
6.17
6.95
-

851,219.75
851,219.75
108,893.67
40,729.76
459,184.12
242,412.20

525,463.99
525,463.99
4,921.38
360,754.14
159,788.47
-

1,140,259.28
1,140,259.28
336,986.24
1,676.77
708,657.13
92,939.14

59,523.85
59,523.85
453.49
59,070.37
-

800,171.11
800,171.11
89,702.52
422.39
3,826.46
705,590.79
628.95

22,164.94
22,164.94
22,164.94
-

1,302,810.33
1,302,810.33
1,544.95
1,301,265.38
-

10.40
10.40
10.40
-

526,051.26
526,051.26

1,120,845.54
1,120,845.54

191,209.15
191,209.15

4,748,448.85
4,748,448.85

1,966,986.37

13,122,992.85

14,406,304.21

25,877,801.10

18,710.47
18,710.47
19,236.04
(525.57)

32,022.91
32,022.91
32,022.91
-

89.03
89.03
89.03
-

164.32
164.32
164.32

Other Payables
Other Payables

72,077.29
72,077.29

Total Non--Current Liabilities

104,264.53

89.03

Provisions
Pension Benefits Payable
Leave Benefits Payable
Retirement Gratuity Payable
Other Provisions
Trust Liabilities
Trust Liabilities
Trust Liabilities
Bail Bonds Payable
Guaranty/Security Deposits Payable

TOTAL LIABILITIES

1,966,986.37

31

13,227,257.37

14,406,304.21

25,877,890.13

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
5.00

6.00

Department
of Agrarian
Reform

Department
of
Agriculture

7.00
Department
of Budget
and
Management

8.00

16,197,236.66
16,197,236.66

229,032,834.05
229,032,834.05

1,173,105.66
1,173,105.66

103,215,543.77
103,215,543.77

TOTAL NET ASSETS/EQUITY

16,197,236.66

229,032,834.05

1,173,105.66

103,215,543.77

TOTAL LIABILITIES AND NET ASSETS/EQUITY

18,164,223.04

242,260,091.42

15,579,409.87

129,093,433.90

Department
of
Education

NET ASSETS/EQUITY
Equity
Accumulated Surplus/(Deficit)

Difference between totals and sum of components is due to rounding off

32

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
9.00
10.00

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, Special Account
Cash - Treasury/Agency Deposit, Trust
Cash - Modified Disbursement System (MDS), Regular
Cash - Modified Disbursement System (MDS), Special Account
Cash - Modified Disbursement System (MDS), Trust
Cash Equivalents
Treasury Bills
Receivables
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
Loans Receivable - Government-Owned and/or Controlled
Corporations
Allowance for Impairment - Loans Receivable- Government-Owned
and/or Controlled Corporations
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 - Interest 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
Inter - Agency Receivables
Due from National Government Agencies
Due from Government-Owned and/or Controlled Corporations
Due from Local Government Units
Intra - Agency Receivables
Due from Central Office
Due from Bureaus
Due from Regional Offices
Due from Operating Units

33

State
Universities
and Colleges

Department
of
Energy

11.00
Department of
Environment
and Natural
Resources

45,437,217.26
176,469.26
128,856.24
47,613.02
44,292,470.19
19,859,629.37
1,856,309.71
22,576,531.11
744,234.97
351,923.25
214,498.52
177,813.19
224,042.85
20,205.87
13,422.53
170,701.12
122.59
19,590.73
-

5,902,925.02
94.60
92.95
1.65
1,590,549.15
1,577,169.81
13,379.35
864,930.05
864,930.05
52,026.08
37,408.81
12,039.18
2,578.08
3,395,325.14
3,395,325.14

1,499,867.33
6,318.07
4,127.09
2,190.97
789,239.52
789,167.81
71.71
457,453.56
457,453.56
246,856.18
39,886.88
53,478.75
146,246.64
7,243.91
-

464,599,398.09
631,689.07
629,715.58
1,973.49
468,123,960.20
393,872,337.69
29,340,951.91
34,089,601.56
10,821,069.03
51,387,824.92
19,350,379.45
124,896.95
1,702,723.81
30,209,824.71
(55,544,076.10)
1,468,220.98
(57,101,466.20)
75,190.54
13,978.59
-

2,680,032.24
1,701,264.74
1,668,441.69
1,668,441.69
-

4,109,778.49
741,248.14
750,665.01
(9,416.87)
741,248.14
-

607,050,571.80
60,138,742.84
10,205,855.69
(1,544,016.84)
8,661,838.85
-

8,582,917.49
3,695,559.62
3,787,216.81
(283,112.32)
3,504,104.50
154.58
154.58

12.00
Department
of
Finance

3,912.05

8,195.55

4,870,684.75

3,912.05
233.00

8,195.55
-

4,870,684.75
4,334,965.54

233.00
24,649.32
24,649.32
163,679.47
(1,173.29)
162,506.18
8,957.12
8,957.12
8,957.12
930,802.83
888,756.94
20,521.10
21,524.78
756,430.06
667,951.44
184.48
29,672.88
58,621.27

24,627.50
24,627.50
892,733.39
277,050.36
243,013.32
372,669.70
-

3,075,160.80
2,278,413.47
405,234.08
391,513.25
50,384.56
2,745.33
5,141.31
27,681.68
14,816.24

4,334,965.54
42,061,571.84
(1,832.30)
42,059,739.55
1,548,514.29
(1,337,000.14)
211,514.15
510,333,316.90
13,544,050.64
496,314,492.29
474,773.98
445,314.24
231,901.02
195.00
5,851.51
207,366.72

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
9.00
10.00
Department
of
Energy

11.00
Department of
Environment
and Natural
Resources

3,191,167.86

86,034.12

242,984.99

36,133,197.82

264,897.70
55,907.80
7,146.55
2,863,711.19
(495.38)
2,863,215.81

1,352.83
394.62
32,662.53
51,624.13
51,624.13

99,392.44
21,474.97
22,249.78
99,867.80
99,867.80

1,910,320.28
95,437.55
320,813.13
33,816,572.42
(9,945.56)
33,806,626.86

1,609,002.21
165,607.00
165,607.00
12,673.70
2,902.60
2,702.10
4,527.13
198.49
182.53
730.27
1,430.58
48,424.14
7,733.11
31,004.45
9,686.59

1,236.48
-

583,611.22
106,943.87
1,707.81
105,145.70
90.36
-

697,271.76
1,414.53
14.32
1,400.21
-

1,382,297.36

1,236.48

476,667.35

695,857.23

323,282.38
16,619.74
1,556.24
5,873.02
6,409.63
81,964.27
250,951.64
13,068.04
32,448.45
73,054.36
822.60
74.22
180,173.00
395,999.76

407.53
621.41
207.54

159,096.21
67,758.16
9,896.91
13,267.47
83,656.19
51,315.37
449.31
2,487.78
88,739.95

192,097.44
362,009.25
80,878.40
2,714.86
497.56
14.24
304.26
21.06
57,320.17

329,199.33
329,199.33

297,570.31
297,570.31

88,049,186.87
12,414,356.25

296,969.11
296,969.11
32,230.22

297,570.31
297,570.31
-

12,414,356.25
12,414,356.25
-

State
Universities
and Colleges
Other Receivables
Receivables - Disallowances/Charges
Due from Officers and Employees
Due from Non-Government Organizations/People's Organizations
Other Receivables
Allowance for Impairment - Other Receivables
Net Value - Other Receivables
Inventories
Inventory Held for Sale
Merchandise Inventory
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 Inventory
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
Financial Asstes - Held to Maturity
Investments in Treasury Bills - Local
Allowance for Impairment - Investments in Treasury Bills - Local
Net Value - Investment in Treasury Bills - Local
Investments in Treasury Bonds - Local
Allowance for Impairment - Investments in Treasury Bonds - Local
Net Value - Investments in Treasury Bonds-Local
Sinking Fund
Sinking Fund
Other Current Asset
Advances
Advances for Operating Expenses
Advances for Payroll
Advances to Special Disbursing Officer
Advances to Officers and Employees

34

32,230.22
-

12.00
Department
of
Finance

75,634,830.62
75,634,830.62

1,134,848.38
500,881.91

15,711.25
9,045.42

418,448.93
160,562.95

119,058.03
50,761.14

11,877.39
242,006.30
83,487.74
163,510.49

5,525.60
3,519.82

17,303.09
69,898.28
22,147.87
51,213.71

9,245.18
6,482.77
5,712.71
29,320.48

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
9.00
10.00
Department
of
Energy

11.00
Department of
Environment
and Natural
Resources

602,557.60
556,913.91

6,665.83
2,897.55

241,953.03
212,896.09

64,556.07
44,674.42

8,227.58
161.66
16,066.28
21,188.18
31,408.86
243.08
30,620.30
545.48

1,167.70
2,600.58
-

652.94
232.21
7,922.12
20,249.66
15,932.96
50.00
15,877.96
5.00

1,989.19
1.30
12,224.97
5,666.19
3,740.82
3,459.67
281.15

57,093,184.67

8,897,475.30

6,611,705.97

1,160,515,486.55

State
Universities
and Colleges
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 Current Assets

12.00
Department
of
Finance

Non - Current Assets


Receivables
Loans and Receivable Accounts
Notes Receivable
Allowance for Impairment - Notes Receivable
Net Value - Notes Receivable
Loans Receivable - Government-Owned and/or Controlled
Corporations
Allowance for Impairment - Loans Receivable- Government-Owned
and/or Controlled Corporations
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 - Interest Receivable
Loans Receivable - Others
Allowance for Impairment - Loans Receivable - Others
Net Value - Loans Receivable - Others
Long-term Investments
Investments
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
Financial Assets - Others
Investments in Stocks
Investments in Bonds
Other Investments
Investments in GOCCs
Investments in GOCCs
Allowance for Impairment - Investments in GOCCs
Net Value - Investments in GOCCs
Sinking Fund
Sinking Fund
Investment Property

203,847,665.85
203,847,665.85
137,012,596.00
137,012,596.00

65,922,454.19

65,922,454.19
697,472.10

697,472.10
142,776.06
142,776.06
72,367.50
72,367.50

1,399,366.30
1,353,041.44
469,182.17
6,006.13
407,500.25
55,675.79
883,415.59
883,415.59
883,415.59
443.68
443.68
46,324.87
46,324.87
14.40
14.40
53,925.25
(7,614.79)

Land and Buildings


Investment Property, Land
Accumulated Impairment Losses - Investment Property, Land
Net Value
Investment Property, Buildings
Accumulated Depreciation - Investment Property, Buildings

35

14.00
14.00
14.00
14.00
-

1,494.84
1,494.84
1,494.84
1,494.84
-

1,093,801,350.03
1,093,801,350.03
44,947,211.46
44,947,211.46
44,947,211.46
86,981,310.33
73,646,121.91
4,341,967.91
8,993,220.51
226,180,330.64
226,180,330.64
226,180,330.64
735,692,497.59
735,692,497.59
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
9.00
10.00
State
Universities
and Colleges
Accumulated Impairment Losses - Investment Property, Buildings
Net Value
Property, Plant and Equipment
Land
Land
Accumulated Impairment Losses- Land
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
Infrastructure Assets
Road Networks
Accumulated Depreciation - Road Networks
Accumulated Impairment Losses - Road Networks
Net Value
Flood Control Systems
Accumulated Depreciation - Flood Control Systems
Accumulated Impairment Losses - Flood Control Systems
Net Value
Sewer Systems
Accumulated Depreciation - Sewer Systems
Accumulated Impairment Losses - Sewer Systems
Net Value
Water Supply Systems
Accumulated Depreciation - Water Supply Systems
Accumulated Impairment Losses - Water Supply Systems
Net Value
Power Supply Systems
Accumulated Depreciation - Power Supply Systems
Accumulated Impairment Losses - Power Supply Systems
Net Value
Communication Networks
Accumulated Depreciation - Communication Networks
Accumulated Impairment Losses - Communication Networks
Net Value
Seaport Systems
Accumulated Depreciation - Seaport Systems
Accumulated Impairment Losses - Seaport Systems
Net Value
Airport Systems
Accumulated Depreciation - Airport Systems
Accumulated Impairment Losses - Airport Systems
Net Value
Parks, Plazas and Monuments
Accumulated Depreciation - Parks, Plazas and Monuments
Accumulated Impairment Losses - Parks, Plazas and Monuments
Net Value
Other Infrastructure Assets
Accumulated Depreciation - Other Infrastructure Assets

36

46,310.47
67,830,521.85
21,806,620.65
21,806,620.65
21,806,620.65
941,378.52
150,209.93

Department
of
Energy
890,711.78
47,756.00
47,756.00
47,756.00
-

11.00
Department of
Environment
and Natural
Resources
20,685,014.01
168,816.89
168,816.89
168,816.89
4,208,366.71
116,590.67

Department
of
Finance
65,000,487.56
54,076,965.15
54,076,965.15
54,076,965.15
11,548.61
2,141.67

(72,356.36)

77,853.57
446.96

75,047.93
3,752,525.98

2,141.67
-

3,752,525.98
396,467.24
(15,674.44)
380,792.80
124,413.78
5,642.12
5,642.12
4,789.78
4,789.78
21,429.51
21,429.51
3,457.95
(1,837.51)
1,620.44
112.01
112.01
90,819.92
-

20,043.33
(9,726.78)
(909.61)
9,406.94
54.41
98.49
(44.08)
54.41
-

(310.32)
136.64
1,477,719.47
(614,290.12)
(41.04)
863,388.31
227,187.05
66,235.31
(14,197.43)
52,037.88
739.02
(17.71)
721.32
35,924.52
(15,180.55)
20,743.97
180,697.75
(54,695.66)
(4.01)
125,998.08
10,564.29
(314.13)
10,250.16
17,435.64
-

(41,542.74)

12.00

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
9.00
10.00
State
Universities
and Colleges
Accumulated Impairment Losses - Other Infrastructure Assets
Net Value
Buildings and Other Structures
Buildings
Accumulated Depreciation - Buildings
Accumulated Impairment Losses - Buildings
Net Value
School Buildings
Accumulated Depreciation - School Buildings
Accumulated Impairment Losses - School Buildings
Net Value
Hospitals and Health Centers
Accumulated Depreciation - Hospitals and Health Centers
Accumulated Impairment Losses - Hospitals and Health Centers
Net Value
Markets
Accumulated Depreciation - Markets
Accumulated Impairment Losses - Markets
Net Value
Slaughterhouses
Accumulated Depreciation - Slaughterhouses
Accumulated Impairment Losses- Slaughterhouses
Net Value
Hostels and Dormitories
Accumulated Depreciation - Hostels and Dormitories
Accumulated Impairment Losses - Hostels and Dormitories
Net Value
Other Structures
Accumulated Depreciation - Other Structures
Accumulated Impairment Losses - Other Structures
Net Value
Machinery and Equipment
Machinery
Accumulated Depreciation - Machinery
Accumulated Impairment Losses - Machinery
Net Value
Office Equipment
Accumulated Depreciation - Office Equipment
Accumulated Impairment Losses - Office Equipment
Net Value
Information and Communication Technology Equipment
Accumulated Depreciation - Information and Communication
Technology Equipment
Accumulated Impairment Losses - Information and Communication
Technology Equipment
Net Value
Agricultural and Forestry Equipment
Accumulated Depreciation - Agricultural and Forestry Equipment
Accumulated Impairment Losses - Agricultural and Forestry
Equipment
Net Value
Marine and Fishery Equipment
Accumulated Depreciation - Marine and Fishery Equipment
Accumulated Impairment Losses - Marine and Fishery Equipment
Net Value
Airport Equipment
Accumulated Depreciation - Airport Equipment
Accumulated Impairment Losses - Airport Equipment
Net Value
Communication Equipment
Accumulated Depreciation - Communication Equipment
Accumulated Impairment Losses - Communication Equipment
Net Value

37

Department
of
Energy

11.00
Department of
Environment
and Natural
Resources

12.00
Department
of
Finance

17,435.64
23,406,174.23
7,929,826.72
(3,272,646.46)
(168.28)
4,657,011.99
19,929,670.77
(5,857,097.44)
(772.46)
14,071,800.87
1,760,841.51
(151,335.06)
1,609,506.45
11,022.72
(9,093.11)
1,929.61
81.40
81.40
282,311.85
(91,271.07)
(138.84)
190,901.94
4,456,155.17
(1,575,586.93)
(5,626.26)
2,874,941.98
10,566,136.50
631,384.39
(203,622.80)
(24.18)
427,737.41
3,267,272.06
(1,846,088.46)
(56.60)
1,421,127.00

103,435.44
144,544.97
(41,109.53)
103,435.44
689,354.37
697.69
697.69
180,065.62
(689.62)
179,376.00

90,819.92
2,511,063.55
2,863,895.91
(594,035.61)
2,269,860.30
930.00
(773.18)
156.82
5,091.38
(1,782.96)
3,308.42
312,804.39
(75,066.38)
237,738.00
3,535,035.29
19,266.81
(8,079.04)
11,187.77
633,473.77
(329,481.84)
(1,442.01)
302,549.92

3,655,569.41
4,590,053.66
(975,151.08)
3,614,902.58
23.00
(6.21)
16.79
42,988.78
(2,338.73)
40,650.04
4,963,413.19
18,060.58
(7,760.18)
10,300.41
773,893.43
(200,941.33)
572,952.10

6,510,528.71

110,020.94

2,693,348.65

3,388,097.62

(3,580,533.83)

(13,856.25)

(1,485,338.11)

(1,184,918.93)

(132.55)
2,929,862.34
158,616.39
(62,566.61)

96,164.69
1,358.60
(876.29)

1,208,010.54
2,288.57
(616.68)

2,203,178.69
-

(2.60)
96,047.19
8,523.14
(3,388.48)
5,134.66
540,842.24
(278,836.59)
(44.68)
261,960.97

482.30
1,434.16
(52.91)
1,381.26

1,671.90
135,532.77
(62,258.57)
73,274.21

132,737.74
(21,778.59)
110,959.16

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
9.00
10.00
State
Universities
and Colleges
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 Equipment
Accumulated Impairment Losses - Sports Equipment
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
Aircrafts and Aircrafts Ground Equipment
Accumulated Depreciation - Aircrafts and Aircrafts Ground Equipment
Accumulated Impairment Losses - Aircrafts and Aircrafts Ground
Equipment
Net Value
Watercrafts
Accumulated Depreciation - Watercrafts
Accumulated Impairment Losses - Watercrafts
Net Value
Other Transportation Equipment
Accumulated Depreciation - Other Transportation Equipment
Accumulated Impairment Losses - Other Transportation Equipment
Net Value
Furniture, Fixtures and Books
Furniture and Fixtures
Accumulated Depreciation - Furniture and Fixtures

38

Department
of
Energy

11.00
Department of
Environment
and Natural
Resources

12.00
Department
of
Finance

53,937.17
(18,529.59)
35,407.57
59,063.08

11,921.66
(10,465.44)
1,456.22
11,539.22

312.17
312.17
7,044.15

(30,805.03)

(6,394.97)

(3,555.62)

28,258.05

5,144.25

3,488.53

23,088.87
(9,802.25)

487.59
(19.60)

1,664.98
(1,155.87)

13,286.62
3,281,863.27

53,279.26

467.98
18,375.10

509.11
5,757.12

(1,472,119.42)
(3.96)
1,809,739.90

(2,061.49)
51,217.77

(9,417.72)
8,957.37

(2,732.76)
3,024.36

4,470.74
(1,725.53)
2,745.22
78,966.17
(31,501.07)
(45.99)
47,419.11
4,218,245.90
(1,786,115.87)

381,131.95
(22,597.29)

184.96
(55.94)
129.02
2,597,484.12
(790,117.15)

1,116.34
(269.38)
846.96
48,409.05
(19,040.91)

(13.52)
2,432,116.51
1,820,219.50
(764,925.54)
1,055,293.95
579,006.71
1,158,058.67
(627,113.05)
(29.59)
530,916.02
13,808.36
(11,009.07)

358,534.66
1,500.00
1,500.00
38,581.94
43,570.65
(4,988.71)
38,581.94
-

1,807,366.96
153,141.45
(38,322.31)
114,819.15
1,029,929.97
1,078,755.80
(534,168.88)
544,586.93
189.41
(17.05)

29,368.14
2,077,802.58
(49,329.01)
2,028,473.57
169,062.87
439,985.15
(270,922.28)
169,062.87
-

172.36
1,940,612.73
(1,459,830.49)
480,782.24
12,196.39
(7,807.94)
4,388.45
339,764.28

602,621.55

2,799.29
104,822.95
(64,895.48)
39,927.47
7,815.55
(2,421.50)
(30.13)
5,363.93
1,910,043.09

1,495.60

1,970,497.32
(772,449.44)

4,263.61
(2,768.02)

509,369.81
(176,392.57)

1,015,865.91
(420,754.05)

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
9.00
10.00
State
Universities
and Colleges
Accumulated Impairment Losses - Furniture and Fixtures
Net Value
Books
Accumulated Depreciation - Books
Accumulated Impairment Losses - Books
Net Value
Leased Assets
Leased Assets, Land
Leased Assets, Buildings and Other Structures
Accumulated Depreciation - Leased Assets, Buildings and Other
Structures
Accumulated Impairment Losses - Leased Assets, Buildings and
Other Structures
Net Value
Leased Assets, Machinery and Equipment
Accumulated Depreciation - Leased Assets, Machinery and
Equipment
Accumulated Impairment Losses - Leased Assets, Machinery and
Equipment
Net Value
Other Leased Assets
Accumulated Depreciation - Other Leased Assets
Accumulated Impairment Losses - Other Leased Assets
Net Value
Leased Assets Improvements
Leased Assets Improvements, Land
Accumulated Depreciation - Leased Assets Improvements, Land
Accumulated Impairment Losses - Leased Assets Improvements,
Land
Net Value
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 Heritage Assets
Accumulated Impairment Losses - Other Heritage Assets
Net Value
Other Property Plant and Equiptment
Work/Zoo Animals

39

(1,062.91)
1,196,984.97
1,654,970.66
(940,943.97)
(968.58)
713,058.11
2,045.13
2,045.13
-

Department
of
Energy

11.00
Department of
Environment
and Natural
Resources

1,495.60
-

332,977.24
11,198.26
(4,411.21)
6,787.05
-

12.00
Department
of
Finance
595,111.86
14,264.01
(6,754.32)
7,509.69
85.39

85.39

748.08
241.93
-

12,360.46
11,092.48
-

85.39
1,786.85
-

241.93
-

11,092.48
1,864.27
(596.29)

2,130.54
(349.14)

586.19
(80.03)

1,267.98
-

1,781.40
54.57
(49.11)

8,333,294.55
446,729.34
6,979,068.43
907,496.79
31,448.85
2,097.60
2,097.60
-

506.16
7,610,635.75
236,889.43
228,442.96
7,145,256.89
46.47
129,577.09
129,577.09
129,577.09
650,969.05
12,177.70

10,088.43
-

29,351.25
29,351.25
390,519.67
850.54

5.46
1,515,356.25
95,761.07
29,882.34
1,389,712.84
1,887.35
1,887.35
1,887.35
2,136.53
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
9.00
10.00
State
Universities
and Colleges
Accumulated Depreciation - Work/Zoo Animals
Accumulated Impairment Losses - Work/Zoo Animals
Net Value
Other Property, Plant and Equipment
Accumulated Depreciation - Other Property, Plant and Equipment
Accumulated Impairment Losses - Other Property, Plant and
Equipment
Net Value
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
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
Patents/Copyrights
Accumulated Amortization - Patents/Copyrights
Net Value
Computer Software
Accumulated Amortization - Computer Software
Net Value

(3.76)
12,173.94
1,106,727.37
(467,878.46)
(53.81)
638,795.11

40

Department
of
Finance

13,957.75
(3,869.33)

850.54
500,064.97
(110,395.85)

99,245.71
(97,109.17)

10,088.43

389,669.13

2,136.53

1,989.47
182.32
182.32
182.32
1,807.14
120.00

11,272.89
4,771.91

120.00
-

4,771.91
895.06

1,151.11

895.06
13.00
13.00
555.70

1,151.11
536.03
536.03
-

555.70

1,286,386.50
1,129,305.71
24.50
24.50
-

Other Assets
Acquired Assets
Accumulated Impairment Losses - Acquired Assets
Net Value
Foreclosed Property/Assets
Accumulated Impairment Losses - Foreclosed Property/Assets
Net Value

12.00

126,158.08
108,649.52
33,936.70
(1.70)
33,935.00
16,872.40
16,872.40
53,067.18
53,067.18
4,748.95
4,748.95
26.00
26.00
17,508.56
11,272.89

26,678.63
30.53
30.53
36,214.41
(9,566.30)
26,648.11

Other Non-Current Assets

Department
of
Energy

11.00
Department of
Environment
and Natural
Resources

27,142.74
27,142.74
-

155,377.48
166,876.53
(11,499.05)
155,377.48
526,929.53
475,148.90
202.72
202.72
-

163,346.71
277,699.36
(114,352.65)
163,346.71
76,325,969.80
76,204,370.64
74,893,522.89
74,893,522.89
8,145.20
8,145.20

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
9.00
10.00
State
Universities
and Colleges
-

Forfeited Property/Assets
Accumulated Impairment Losses - Forfeited Property/Assets
Net Value
Confiscated Property/Assets
Accumulated Impairment Losses - Confiscated Property/Assets
Net Value
Abandoned/Surrendered Property/Assets
Accumulated Impairment Losses - Abandoned/Surrendered
Property/Assets
Net Value
Other Assets
Accumulated Impairment Losses - Other Assets
Net Value
Prepayments
Advances to Contractors
Prepaid Rent
Prepaid Registration
Prepaid Insurance
Other Prepayments
Deposits
Deposit on Letters of Credit
Guaranty Deposits
Other Deposits

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
Finance Lease Payable
Awards and Rewards 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
Inter-Agency Payables
Inter-Agency Payables
Due to BIR
Due to GSIS
Due to Pag-IBIG
Due to PhilHealth
Due to NGAs
Due to GOCCs
Due to LGUs

41

12.00
Department
of
Finance

174,363.20
174,363.20
-

147,103.81
147,103.81
-

27,142.74
27,142.74
-

300,582.98
300,582.98
45,805.90
43,481.42
122.64
2,201.84
5,974.74
5,974.74
-

1,155,598.74
1,155,598.74
38,965.92
14,901.55
19.71
24,044.67
82,633.24
8,779.68
73,853.55

70,669,111.36

917,868.51

21,370,805.34

1,439,138,819.95

127,762,296.03

9,815,343.82

27,982,511.31

2,599,654,306.50

8,541,772.61
7,806,520.24

218,736.94
218,736.94

1,413,175.43
1,413,175.43

516,252,398.72
26,793,708.27

7,281,007.72
523,991.97
1,520.55
735,252.36
2,696.10
8,883.82
8,883.82
723,672.44
-

187,262.49
31,474.45
-

1,305,629.11
107,546.32
-

8,379,128.63
175,751.01
16,713,635.46
227,629.10
36.60
1,297,527.48
489,458,690.45
281,749,952.00
136,112,230.62
136,112,230.62
21,733,170.84
21,733,170.84
448,359.87
49,414,977.11

6,294,607.17
6,294,607.17
423,619.56
80,405.94
18,206.41
12,791.09
5,634,321.64
53,923.16
71,339.38

5,816,044.43
5,816,044.43
4,213.94
3,478.98
381.03
217.05
146,093.51
70,205.45
5,591,454.47

345,775.68
345,775.68
110,368.86
11,939.14
4,842.00
1,562.63
210,451.95
2,444.19
4,166.92

102,867,336.60
102,867,336.60
151,698.53
39,089.39
1,632.69
6,013.71
61,673,056.15
40,995,364.74
481.38

1,139,773.21
(10,492.00)
1,129,281.21
87,469.87
84,026.91
27.12
15.85
2,918.61
481.39
69,610.92
44.52
36,055.06
33,511.35

Total Non-Current Assets

Department
of
Energy

11.00
Department of
Environment
and Natural
Resources

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
9.00
10.00
State
Universities
and Colleges
Intra - Agency Payables
Intra - Agency Payables
Due to Central Office
Due to Bureaus
Due to Regional Offices
Due to Operating Units

962,905.11
962,905.11
27,735.01
15,334.68
865,989.78
53,845.64

Trust Liabilities
Trust Liabilities
Trust Liabilities
Trust Liabilities - Disaster Risk Reduction and Management Fund
Bail Bonds Payable
Guaranty/Security Deposits Payable
Customers' Deposits Payable

5,112,582.76
5,112,582.76
4,732,702.38
29,788.63
343,170.86
6,920.90

Deferred Credits/Unearned Income


Deferred Credits/Unearned Income
Deferred Finance Lease Revenue
Deferred Service Concession Revenue
Other Deferred Credits
Other Unearned Revenue

1,067,960.06
1,067,960.06
1,003,029.71
64,930.35

Department
of
Energy
22,120.37
22,120.37
22,120.37
-

11.00
Department of
Environment
and Natural
Resources

12.00
Department
of
Finance

149,840.93
149,840.93
23,169.03
5,841.96
48,875.07
71,954.87

400,547.63
400,547.63
315,196.91
24,673.36
60,677.35

304,118.58
304,118.58
1,083.12
27,102.68
273,904.08
2,028.70

5,565,330.04
5,565,330.04
2,021,678.75
1,227.82
3,519,868.71
22,554.76

583.68
583.68
583.68
-

1,903,785.96
1,903,785.96
1,903,779.96
6.00

Other Payables
Other Payables

12,517,275.40
12,517,275.40

274,249.81
274,249.81

245,722.36
245,722.36

22,685,251.77
22,685,251.77

Total Current Liabilities

34,497,103.11

6,331,151.55

2,459,216.66

649,674,650.72

Non- Current Liabilities


Financial Liabilities

398,930.60
398,930.60
255.95
255.95
398,674.65
-

746,652.06
746,652.06
20,026.96
670,315.43
56,309.67

924.26
924.26
924.26
-

19,501.62
19,501.62
19,446.43
55.19

223,305.75
223,305.75
316.16
5,481.36
217,508.23

17.06
17.06
17.06

83,405.36
83,405.36
12,377.13
71,028.22

Other Payables
Other Payables

6,389,732.27
6,389,732.27

20,057.11
20,057.11

252,912.00
252,912.00

Total Non--Current Liabilities

7,778,122.30

20,998.42

5,181,372,562.60

2,480,215.08

5,831,047,213.32

Bills/Bonds/Loans 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
Deferred Credits/Unearned Income
Deferred Credits/Unearned Income
Deferred Finance Lease Revenue
Other Deferred Credits
Other Unearned Revenue
Provisions
Provisions
Pension Benefits Payable
Leave Benefits Payable
Retirement Gratuity Payable
Other Provisions
Trust Liabilities
Trust Liabilities
Trust Liabilities
Bail Bonds Payable
Guaranty/Security Deposits Payable

TOTAL LIABILITIES

42,275,225.41

42

6,331,151.55

5,165,124,811.91
5,165,124,811.91
3,404,808,719.82
(54,432,542.15)
3,524,997.33
3,353,901,175.00
1,210,262,744.80
(33,934,969.78)
2,018,864.07
1,178,346,639.08
632,876,997.83
15,910,702.17
15,910,702.17
15,910,702.17
731.16
731.16
731.16
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
9.00
10.00
State
Universities
and Colleges

Department
of
Energy

11.00
Department of
Environment
and Natural
Resources

12.00

85,487,070.63
85,487,070.63

3,484,192.27
3,484,192.27

25,502,296.23
25,502,296.23

(3,231,392,906.82)
(3,231,392,906.82)

85,487,070.63

3,484,192.27

25,502,296.23

(3,231,392,906.82)

127,762,296.03

9,815,343.82

27,982,511.31

2,599,654,306.50

Department
of
Finance

NET ASSETS/EQUITY
Equity
Accumulated Surplus/(Deficit)
TOTAL NET ASSETS/EQUITY
TOTAL LIABILITIES AND NET ASSETS/EQUITY
Difference between totals and sum of components is due to rounding off

43

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
13.00

Department
of
Health

15.00
Department
of the Interior
and Local
Government

Department
of
Justice

4,793,414.29
5,480.11
4,733.68
746.43
368,791.72
203,343.13
165,448.59
4,418,989.01
3,970,270.08
242,844.14
205,874.78
153.45
153.45
-

12,668,728.68
222,690.86
203,869.05
18,821.81
8,454,497.97
8,442,193.60
12,304.37
56,979.82
7,896.30
49,083.52
3,934,560.04
1,742,752.64
849,332.73
1,314,657.74
2,107.58
25,709.35
-

8,388,278.36
28,798.05
9,240.30
19,557.75
2,634,291.14
2,623,425.69
10,865.45
56.75
56.75
5,725,132.42
4,772,014.22
896,771.12
56,347.08
-

65,163,174.62
174,656.63
169,040.06
5,616.57
604,235.27
587,271.39
16,963.88
301,373.33
301,373.33
64,082,909.39
2,751,910.44
61,292,258.59
34,781.99
3,958.37
-

1,866,948.22
112.23
112.23
112.23
-

11,114,419.35
2,841,661.76
3,037,273.60
(195,611.84)
2,841,661.76
-

13,426,039.10
350.04
350.04
350.04
-

Department
of Foreign
Affairs
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, Special Account
Cash - Treasury/Agency Deposit, Trust
Cash - Modified Disbursement System (MDS), Regular
Cash - Modified Disbursement System (MDS), Special Account
Cash - Modified Disbursement System (MDS), Trust
Cash Equivalents
Treasury Bills
Receivables
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
Loans Receivable - Government-Owned and/or Controlled
Corporations
Allowance for Impairment - Loans Receivable- Government-Owned
and/or Controlled Corporations
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 - Interest 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
Inter - Agency Receivables
Due from National Government Agencies
Due from Government-Owned and/or Controlled Corporations
Due from Local Government Units
Intra - Agency Receivables
Due from Central Office
Due from Bureaus
Due from Regional Offices
Due from Operating Units

44

14.00

16.00

1,228,889.93
50,096.04
50,101.10
(5.05)
50,096.04
-

976,979.70
793,925.51
181,245.50
1,808.69
726,917.89
397,331.79
296,511.07
33,075.03

6,789,113.32
1,229,960.55
1,843,219.25
3,715,933.52
339,974.78
24,247.88
4,054.69
264,498.02
47,174.20

13,055,028.19
7,527,909.73
4,806.96
5,522,311.50
52,825.66
62.98
51,732.35
1,030.32

1,074,746.22
1,027,368.32
45,466.09
1,911.81
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
13.00
Department
of Foreign
Affairs
Other Receivables
Receivables - Disallowances/Charges
Due from Officers and Employees
Due from Non-Government Organizations/People's Organizations
Other Receivables
Allowance for Impairment - Other Receivables
Net Value - Other Receivables
Inventories
Inventory Held for Sale
Merchandise Inventory
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 Inventory
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
Financial Asstes - Held to Maturity
Investments in Treasury Bills - Local
Allowance for Impairment - Investments in Treasury Bills - Local
Net Value - Investment in Treasury Bills - Local
Investments in Treasury Bonds - Local
Allowance for Impairment - Investments in Treasury Bonds - Local
Net Value - Investments in Treasury Bonds-Local
Sinking Fund
Sinking Fund
Other Current Asset

162,938.40
37,593.38
93,166.20
4,272.14
27,906.68
27,906.68

1,143,669.49
290,260.94
27,962.50
240,185.10
587,151.52
(1,890.56)
585,260.96

16.00
Department
of
Justice

317,835.21

104,047.66

241,734.68
20,710.90
4,467.41
50,922.22
50,922.22

8,589.73
18,887.65
1,837.58
74,732.71
74,732.71

13,105,547.89
747,471.35
747,471.35
7,325,950.57
231.09
6,130,090.67
781,366.68
235,753.02
178,509.11
9,724.95
106.40
9,618.55

1,257,838.83
-

169,330.40
-

201,302.38

5,022,401.03

1,257,838.83

169,330.40

13,842.41
184,103.99
3,355.98

326,972.89
25,014.26
1,159.13
29.07
20,201.67
1,690,069.05
1,755,638.91
3,781.04
81,739.58
1,767.11
21,101.07
1,094,927.26

159,827.57
16,163.01
144,159.77
10,362.75
32,221.08
388,819.21
285.89
207,872.18
51.67
298,075.70

51,451.35
65,417.20
4,200.00
3,184.75
17,925.09
693.36
1,460.41
37.16
1,188.29
6,641.47
17,131.33

(13,078.53)
13.16
8,446.19
109,665.80

45

Department
of
Health

15.00
Department
of the Interior
and Local
Government

201,302.38
-

742,640.36
105,046.62

Advances
Advances for Operating Expenses
Advances for Payroll
Advances to Special Disbursing Officer
Advances to Officers and Employees

14.00

4,475,312.00
303,575.17

1,961,925.62
1,677,774.22

772,466.31
749,108.51

7,297.67
121,826.76
58,865.85
115,584.89

1,161,590.42
325,431.39
83,045.17
107,707.23

41,081.43
4,375.11
633,646.78
70,005.18

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
13.00
Department
of Foreign
Affairs
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 Current Assets

14.00

Department
of
Health

15.00
Department
of the Interior
and Local
Government

16.00
Department
of
Justice

556,309.22
6,272.41

3,856,777.13
3,799,126.97

262,829.19
247,762.14

16,136.81
9,980.82

529,359.64
8,344.12
12,333.04
81,284.52
53,224.69
28,059.82

1,430.27
28.67
34,201.83
21,989.39
314,959.70
288,639.72
25,872.99
447.00

4,056.20
95.74
1,765.97
9,149.14
21,322.20
19,910.47
1,411.73

287.87
2,030.37
3,837.75
7,220.99
7,220.99
-

7,604,305.24

41,364,007.93

25,034,081.91

67,333,861.25

Non - Current Assets


Receivables
Loans and Receivable Accounts
Notes Receivable
Allowance for Impairment - Notes Receivable
Net Value - Notes Receivable
Loans Receivable - Government-Owned and/or Controlled
Corporations
Allowance for Impairment - Loans Receivable- Government-Owned
and/or Controlled Corporations
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 - Interest Receivable
Loans Receivable - Others
Allowance for Impairment - Loans Receivable - Others
Net Value - Loans Receivable - Others
Long-term Investments
Investments
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
Financial Assets - Others
Investments in Stocks
Investments in Bonds
Other Investments
Investments in GOCCs
Investments in GOCCs
Allowance for Impairment - Investments in GOCCs
Net Value - Investments in GOCCs
Sinking Fund
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

46

378.54
378.54
378.54
278.25
100.29
-

190.67
190.67
190.67
190.67
-

943,747.13
943,747.13
943,747.13
943,353.83
393.30
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
13.00
Department
of Foreign
Affairs
Accumulated Impairment Losses - Investment Property, Buildings
Net Value
Property, Plant and Equipment
Land
Land
Accumulated Impairment Losses- Land
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
Infrastructure Assets
Road Networks
Accumulated Depreciation - Road Networks
Accumulated Impairment Losses - Road Networks
Net Value
Flood Control Systems
Accumulated Depreciation - Flood Control Systems
Accumulated Impairment Losses - Flood Control Systems
Net Value
Sewer Systems
Accumulated Depreciation - Sewer Systems
Accumulated Impairment Losses - Sewer Systems
Net Value
Water Supply Systems
Accumulated Depreciation - Water Supply Systems
Accumulated Impairment Losses - Water Supply Systems
Net Value
Power Supply Systems
Accumulated Depreciation - Power Supply Systems
Accumulated Impairment Losses - Power Supply Systems
Net Value
Communication Networks
Accumulated Depreciation - Communication Networks
Accumulated Impairment Losses - Communication Networks
Net Value
Seaport Systems
Accumulated Depreciation - Seaport Systems
Accumulated Impairment Losses - Seaport Systems
Net Value
Airport Systems
Accumulated Depreciation - Airport Systems
Accumulated Impairment Losses - Airport Systems
Net Value
Parks, Plazas and Monuments
Accumulated Depreciation - Parks, Plazas and Monuments
Accumulated Impairment Losses - Parks, Plazas and Monuments
Net Value
Other Infrastructure Assets
Accumulated Depreciation - Other Infrastructure Assets

47

4,004,432.96
441,705.37
441,705.37
441,705.37
1,692.03
-

14.00

Department
of
Health
31,547,826.57
827,316.30
827,316.30
827,316.30
100,705.53
8,148.23

15.00
Department
of the Interior
and Local
Government
26,972,458.02
9,915,801.80
9,915,801.80
9,915,801.80
39,836.74
-

16.00
Department
of
Justice
18,334,602.63
15,565,911.85
15,565,911.85
15,565,911.85
3,532.97
967.92

(6,988.62)

1,159.61
-

967.92
-

12,394.83
(10,702.79)
1,692.03
-

233,186.51
(133,640.59)
99,545.92
122,609.33
39,210.15
(10,270.24)
28,939.91
11,567.71
(7,036.74)
4,530.97
72,234.04
(14,221.95)
(118.43)
57,893.66
4,158.00
(103.95)
4,054.05
27,913.43
(722.68)

102,598.86
(62,762.12)
39,836.74
85,531.51
38,084.84
(1,779.18)
36,305.66
81,051.41
(53,714.81)
27,336.59
22,672.75
(5,277.56)
17,395.19
4,494.06
-

14,386.86
(11,821.81)
2,565.05
11.89
14.50
(2.61)
11.89
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
13.00

Department
of
Health

15.00
Department
of the Interior
and Local
Government

Department
of
Justice

2,465,961.19
2,504,100.04
(635,564.72)
1,868,535.32
650,749.96
(53,324.09)
597,425.87
263,406.10
111,032.91
(24,230.38)
86,802.53

27,190.75
10,055,851.04
1,361,121.66
(494,580.30)
866,541.36
12,175,847.37
(3,318,039.92)
8,857,807.45
414,231.09
(82,728.87)
331,502.23
10,267,685.18
113,800.11
(92,420.88)
21,379.23
1,008,622.04
(454,131.24)
554,490.79

4,494.06
5,077,212.11
5,034,445.79
(1,679,662.25)
3,354,783.54
98,052.56
(89,670.68)
8,381.88
87,459.76
(50,264.23)
37,195.53
34,503.77
34,503.77
2,505,572.13
(863,224.74)
1,642,347.39
8,148,341.47
1,276.23
(1,119.94)
156.29
456,344.35
(368,368.40)
87,975.95

1,063,297.57
1,228,640.11
(376,123.14)
852,516.96
29,678.79
(2,587.99)
27,090.80
252,527.15
(68,837.34)
183,689.81
1,196,069.36
97.54
(1.54)
96.00
723,022.07
(518,958.38)
204,063.69

474,464.48

1,462,226.73

1,879,551.60

1,327,035.03

Department
of Foreign
Affairs
Accumulated Impairment Losses - Other Infrastructure Assets
Net Value
Buildings and Other Structures
Buildings
Accumulated Depreciation - Buildings
Accumulated Impairment Losses - Buildings
Net Value
School Buildings
Accumulated Depreciation - School Buildings
Accumulated Impairment Losses - School Buildings
Net Value
Hospitals and Health Centers
Accumulated Depreciation - Hospitals and Health Centers
Accumulated Impairment Losses - Hospitals and Health Centers
Net Value
Markets
Accumulated Depreciation - Markets
Accumulated Impairment Losses - Markets
Net Value
Slaughterhouses
Accumulated Depreciation - Slaughterhouses
Accumulated Impairment Losses- Slaughterhouses
Net Value
Hostels and Dormitories
Accumulated Depreciation - Hostels and Dormitories
Accumulated Impairment Losses - Hostels and Dormitories
Net Value
Other Structures
Accumulated Depreciation - Other Structures
Accumulated Impairment Losses - Other Structures
Net Value
Machinery and Equipment
Machinery
Accumulated Depreciation - Machinery
Accumulated Impairment Losses - Machinery
Net Value
Office Equipment
Accumulated Depreciation - Office Equipment
Accumulated Impairment Losses - Office Equipment
Net Value
Information and Communication Technology Equipment
Accumulated Depreciation - Information and Communication
Technology Equipment
Accumulated Impairment Losses - Information and Communication
Technology Equipment
Net Value
Agricultural and Forestry Equipment
Accumulated Depreciation - Agricultural and Forestry Equipment
Accumulated Impairment Losses - Agricultural and Forestry
Equipment
Net Value
Marine and Fishery Equipment
Accumulated Depreciation - Marine and Fishery Equipment
Accumulated Impairment Losses - Marine and Fishery Equipment
Net Value
Airport Equipment
Accumulated Depreciation - Airport Equipment
Accumulated Impairment Losses - Airport Equipment
Net Value
Communication Equipment
Accumulated Depreciation - Communication Equipment
Accumulated Impairment Losses - Communication Equipment
Net Value

48

14.00

(363,647.50)

(776,385.89)

110,816.98
-

(44,762.81)
641,078.03
-

227,805.92
(185,782.70)
42,023.22

225,330.43
(106,779.61)
118,550.82

(1,264,865.08)
614,686.52
47,225.02
(44,863.77)
2,361.25
2,348,935.49
(1,602,541.04)
746,394.45

16.00

(744,524.13)
582,510.90
50,036.95
(26,836.49)
23,200.45
142,994.26
(40,349.63)
102,644.63

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
13.00
Department
of Foreign
Affairs
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 Equipment
Accumulated Impairment Losses - Sports Equipment
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
Aircrafts and Aircrafts Ground Equipment
Accumulated Depreciation - Aircrafts and Aircrafts Ground Equipment
Accumulated Impairment Losses - Aircrafts and Aircrafts Ground
Equipment
Net Value
Watercrafts
Accumulated Depreciation - Watercrafts
Accumulated Impairment Losses - Watercrafts
Net Value
Other Transportation Equipment
Accumulated Depreciation - Other Transportation Equipment
Accumulated Impairment Losses - Other Transportation Equipment
Net Value
Furniture, Fixtures and Books
Furniture and Fixtures
Accumulated Depreciation - Furniture and Fixtures

49

14.00

Department
of
Health

15.00
Department
of the Interior
and Local
Government

16.00
Department
of
Justice

2,161.29

2,625.77
(2,112.25)
513.52
124,893.84

1,078.78
(621.96)
456.81
6,287,723.12

4,193.65

(1,245.37)

(55,212.69)

(3,629,356.89)

(1,990.16)

915.92

69,681.15

2,658,366.23

2,203.49

11,733.75
(2,971.97)

6,298,304.78
(2,454,696.12)

126,829.69
(42,363.59)

3,843,608.66
232,105.30

84,466.10
94,234.50

423.65

8,761.78
13,392,727.31

(141.76)
281.89

(5,547,692.57)
7,845,034.74

(149,454.51)
82,650.80

(52,307.03)
41,927.47

553.33
(66.80)

529.32
(297.34)
231.98
828,719.15
(242,504.78)

2,112.46
(1,123.37)
989.09
207,337.54
(159,100.73)

53.91
(31.08)
22.83
140,735.88
(44,903.64)

486.53
43,418.39
(21,339.35)
22,079.03
167,633.15
345,279.73
(177,703.91)
167,575.82
-

586,214.36
742,076.78
(320,328.02)
421,748.76
307,032.92
702,413.24
(419,661.58)
282,751.66
-

48,236.81
324,642.30
(262,183.68)
62,458.61
2,184,179.31
6,262,451.71
(4,555,892.05)
1,706,559.67
303,494.50
(232,303.19)

95,832.24
111,930.78
(52,829.22)
59,101.56
236,334.66
486,304.08
(250,234.09)
236,069.99
-

208.24
(150.91)
57.32
171,014.82

33,765.51
(9,880.21)
23,885.29
463.77
(67.80)
395.97
284,671.50

71,191.31
558,176.20
(356,459.39)
201,716.81
443,408.98
(238,697.47)
204,711.52
188,192.48

2,646.72
(2,382.05)
264.67
113,669.33

205,441.33
(35,072.99)

495,675.35
(219,883.25)

288,759.41
(159,439.57)

249,547.01
(152,031.84)

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
13.00
Department
of Foreign
Affairs
Accumulated Impairment Losses - Furniture and Fixtures
Net Value
Books
Accumulated Depreciation - Books
Accumulated Impairment Losses - Books
Net Value
Leased Assets
Leased Assets, Land
Leased Assets, Buildings and Other Structures
Accumulated Depreciation - Leased Assets, Buildings and Other
Structures
Accumulated Impairment Losses - Leased Assets, Buildings and
Other Structures
Net Value
Leased Assets, Machinery and Equipment
Accumulated Depreciation - Leased Assets, Machinery and
Equipment
Accumulated Impairment Losses - Leased Assets, Machinery and
Equipment
Net Value
Other Leased Assets
Accumulated Depreciation - Other Leased Assets
Accumulated Impairment Losses - Other Leased Assets
Net Value
Leased Assets Improvements
Leased Assets Improvements, Land
Accumulated Depreciation - Leased Assets Improvements, Land
Accumulated Impairment Losses - Leased Assets Improvements,
Land
Net Value
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 Heritage Assets
Accumulated Impairment Losses - Other Heritage Assets
Net Value
Other Property Plant and Equiptment
Work/Zoo Animals

50

170,368.35
3,498.75
(2,852.28)
646.47
-

14.00

Department
of
Health
275,792.10
13,317.78
(4,438.38)
8,879.40
4,048.38

15.00
Department
of the Interior
and Local
Government
129,319.84
71,544.46
(12,671.83)
58,872.64
303.67

16.00
Department
of
Justice
97,515.17
39,827.05
(23,672.89)
16,154.16
-

303.67

129,687.04
-

4,998.00
(949.62)
4,048.38
303.73
-

303.67
165.45
-

168,461.87
(38,774.83)

375.01
(71.27)

129,687.04
-

303.73
-

165.45
-

2.38
3,934.90
-

352,907.20
352,907.20
307.76
307.76

9,281,293.13
122,447.57
536,589.43
8,622,256.14
-

1,178,264.42
2,108.93
1,176,155.49
-

3,934.90
133,789.01
63,504.30
70,284.71
10.00
10.00

307.76
10,118.30
-

296,309.53
-

1,654.54
(1,489.09)

3,937.27
-

154,629.07
52,598.14

23.75
(21.38)

10.00
18,038.71
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
13.00
Department
of Foreign
Affairs
Accumulated Depreciation - Work/Zoo Animals
Accumulated Impairment Losses - Work/Zoo Animals
Net Value
Other Property, Plant and Equipment
Accumulated Depreciation - Other Property, Plant and Equipment
Accumulated Impairment Losses - Other Property, Plant and
Equipment
Net Value
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
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
Patents/Copyrights
Accumulated Amortization - Patents/Copyrights
Net Value
Computer Software
Accumulated Amortization - Computer Software
Net Value

51

16.00
Department
of
Justice

690,325.26
(393,069.19)

52,598.14
168,860.71
(66,829.78)

109,595.11
(91,556.40)

10,118.30

(946.55)
296,309.53

102,030.93

18,038.71

4.62
4.62
4.62
4.62
-

4,459.50
4,459.50
4,459.50
4,459.50
-

8,354.52
8,354.52
-

Other Assets
Acquired Assets
Accumulated Impairment Losses - Acquired Assets
Net Value
Foreclosed Property/Assets
Accumulated Impairment Losses - Foreclosed Property/Assets
Net Value

Department
of
Health

15.00
Department
of the Interior
and Local
Government

10,575.83
(457.53)

216.14
1,930.18
(1,714.04)
216.14

Other Non-Current Assets

14.00

1,839.74
3,386.90
(1,547.16)
1,839.74
1,415,886.89
1,415,475.24
-

30.00
30.00
30.00
370,746.05
279,080.99
-

975.11
2,482.28
(1,507.17)
975.11
682,087.93
677,956.65
520,855.91
520,855.91
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
13.00
Department
of Foreign
Affairs
-

Forfeited Property/Assets
Accumulated Impairment Losses - Forfeited Property/Assets
Net Value
Confiscated Property/Assets
Accumulated Impairment Losses - Confiscated Property/Assets
Net Value
Abandoned/Surrendered Property/Assets
Accumulated Impairment Losses - Abandoned/Surrendered
Property/Assets
Net Value
Other Assets
Accumulated Impairment Losses - Other Assets
Net Value
Prepayments
Advances to Contractors
Prepaid Rent
Prepaid Registration
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
Finance Lease Payable
Awards and Rewards 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
Inter-Agency Payables
Inter-Agency Payables
Due to BIR
Due to GSIS
Due to Pag-IBIG
Due to PhilHealth
Due to NGAs
Due to GOCCs
Due to LGUs

52

14.00

Department
of
Health
-

15.00
Department
of the Interior
and Local
Government
279,163.00
(82.01)
279,080.99
13,796.51
3,663.61
6,417.17
3,715.73
77,868.55
66,060.34
11,808.21
-

16.00
Department
of
Justice
137,500.70
137,500.70
-

8,354.52
8,354.52
-

1,415,475.24
1,415,475.24
375.65
185.51
115.68
51.34
23.13
36.00
36.00
-

19,600.04
19,600.04
2,071.19
2,071.19
2,060.08
2,060.08
-

4,013,003.62

32,965,936.37

27,343,424.75

19,965,872.30

11,617,308.86

74,329,944.30

52,377,506.65

87,299,733.55

815,871.72
815,871.72

6,645,214.70
6,645,214.70

7,789,318.76
7,789,318.76

337,125.45
337,125.45

571,053.22
244,759.27
59.22
-

6,000,405.88
641,080.98
1.89
1.84
3,724.11
-

2,052,685.56
5,736,633.20
-

213,633.47
123,491.97
-

3,333,000.33
3,333,000.33
20,622.01
11,701.96
1,181.23
2,889.60
150,089.28
3,146,500.26
15.99

675,826.35
675,826.35
411,426.89
39,278.57
11,493.55
5,455.68
122,069.47
29,518.48
56,583.71

1,032,621.46
1,032,621.46
148,222.31
74,688.78
41,910.50
41,202.60
572,921.47
68,615.14
85,060.65

267,079.29
267,079.29
95,750.55
21,016.81
11,044.65
4,229.70
66,077.68
68,631.44
328.46

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
13.00
Department
of Foreign
Affairs
Intra - Agency Payables
Intra - Agency Payables
Due to Central Office
Due to Bureaus
Due to Regional Offices
Due to Operating Units

14.00

Department
of
Health

15.00
Department
of the Interior
and Local
Government

16.00
Department
of
Justice

389,472.21
389,472.21
8,263.04
40.35
381,168.83

247,887.03
247,887.03
204,151.04
1,034.50
25,415.26
17,286.23

30,468.94
30,468.94
27,639.30
749.95
1,049.37
1,030.32

Trust Liabilities
Trust Liabilities
Trust Liabilities
Trust Liabilities - Disaster Risk Reduction and Management Fund
Bail Bonds Payable
Guaranty/Security Deposits Payable
Customers' Deposits Payable

15,207.40
15,207.40
4,778.02
10,429.38
-

1,417,065.55
1,417,065.55
180,913.38
1,538.25
1,234,613.92
-

43,459.48
43,459.48
2,973.73
47.03
17.69
40,412.31
8.73

116,672.50
116,672.50
287.86
84,930.98
8,674.99
22,778.66

Deferred Credits/Unearned Income


Deferred Credits/Unearned Income
Deferred Finance Lease Revenue
Deferred Service Concession Revenue
Other Deferred Credits
Other Unearned Revenue

13,961.28
13,961.28
13,961.28
-

439,567.76
439,567.76
431,649.80
7,917.97

24,225.07
24,225.07
24,225.07
-

50,054.01
50,054.01
50,054.01
-

682,384.83
682,384.83

1,933,954.24
1,933,954.24

343,607.88
343,607.88

62,179,151.41
62,179,151.41

5,249,897.76

11,359,515.63

9,263,701.58

62,950,082.66

Other Payables
Other Payables
Total Current Liabilities
Non- Current Liabilities
Financial Liabilities

273,308.52
273,308.52
273,308.52

Bills/Bonds/Loans 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
Deferred Credits/Unearned Income
Deferred Credits/Unearned Income
Deferred Finance Lease Revenue
Other Deferred Credits
Other Unearned Revenue
Provisions
Provisions
Pension Benefits Payable
Leave Benefits Payable
Retirement Gratuity Payable
Other Provisions
Trust Liabilities
Trust Liabilities
Trust Liabilities
Bail Bonds Payable
Guaranty/Security Deposits Payable
Other Payables
Other Payables
Total Non--Current Liabilities

239.21
239.21
239.21
-

132,375.09
132,375.09
30.69
132,344.40

77,657.89
77,657.89

5,523,206.28

53

81,230.43
81,230.43
81,230.43
-

273,308.52

TOTAL LIABILITIES

11,359,515.63

81,230.43

210,272.19

9,344,932.01

63,160,354.85

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
13.00

Department
of
Health

15.00
Department
of the Interior
and Local
Government

Department
of
Justice

6,094,102.58
6,094,102.58

62,970,428.67
62,970,428.67

43,032,574.64
43,032,574.64

24,139,378.71
24,139,378.71

6,094,102.58

62,970,428.67

43,032,574.64

24,139,378.71

11,617,308.86

74,329,944.30

52,377,506.65

87,299,733.55

Department
of Foreign
Affairs

14.00

16.00

NET ASSETS/EQUITY
Equity
Accumulated Surplus/(Deficit)
TOTAL NET ASSETS/EQUITY
TOTAL LIABILITIES AND NET ASSETS/EQUITY
Difference between totals and sum of components is due to rounding off

54

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
17.00
Department
of Labor and
Employment
ASSETS
Current Assets
Cash and Cash Equivalents

4,912,439.68
58,177.28
56,821.89
1,355.39
3,741,619.52
3,595,916.83
145,702.69
465,958.33
180,461.50
285,496.84
646,684.55
403.19
297,655.74
348,100.10
525.52
-

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, Special Account
Cash - Treasury/Agency Deposit, Trust
Cash - Modified Disbursement System (MDS), Regular
Cash - Modified Disbursement System (MDS), Special Account
Cash - Modified Disbursement System (MDS), Trust
Cash Equivalents
Treasury Bills
Receivables
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
Loans Receivable - Government-Owned and/or Controlled
Corporations
Allowance for Impairment - Loans Receivable- Government-Owned
and/or Controlled Corporations
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 - Interest 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
Inter - Agency Receivables
Due from National Government Agencies
Due from Government-Owned and/or Controlled Corporations
Due from Local Government Units
Intra - Agency Receivables
Due from Central Office
Due from Bureaus
Due from Regional Offices
Due from Operating Units

55

2,716,695.71
241,309.46
59,719.81
(1,515.40)
58,204.41
-

18.00

Department
of National
Defense

12,785,326.33
4,709.68
1,753.12
2,956.56
8,376,045.83
7,095,856.70
933,230.15
346,958.98
264,919.88
8.33
264,911.55
4,139,650.94
2,367,667.26
1,679,598.30
86,675.41
4,446.00
1,263.97
8,066,695.47
254,504.33
45,658.71
(70.97)
45,587.74
-

19.00
Department
of Public
Works and
Highways

20.00
Department
of Science

8,823,239.29
73,044.54
70,155.36
2,889.18
4,115,401.40
3,907,974.89
207,426.51
252,487.42
252,487.42
4,382,305.92
6,742.60
4,206,255.73
167,597.96
1,709.64
-

3,606,412.43
19,657.06
16,105.04
3,552.01
1,935,319.26
1,934,641.44
651.66
26.17
1,805.05
1,805.05
1,649,631.06
29,339.29
738,330.24
655,289.94
3,215.14
223,456.45
-

12,942,224.40
68,690.57
68,690.57
68,690.57
-

12,686,357.93
298,954.50
254,415.14
(44,935.20)
209,479.94
-

and
Technology

16,744.91
16,744.91
166,557.24
(197.11)
166,360.13
1,681,012.83
347,552.11
67,103.38
1,266,357.34
154,543.89
12.07
367.67
88,289.96
65,874.19

208,916.60
208,916.60
6,525,801.99
4,313,670.32
2,141,907.51
70,224.16
556,592.65
556,592.65

9,177,045.77
5,308,248.36
2,223,738.36
1,645,059.05
2,642,171.97
45,906.82
1,600.32
811,753.93
1,782,910.89

291.62
291.62
89,182.94
89,182.94
10,608,919.53
10,099,233.20
441,201.71
68,484.62
36,742.10
476.14
1,691.02
31,000.74
3,574.20

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
17.00
Department
of Labor and
Employment
Other Receivables
Receivables - Disallowances/Charges
Due from Officers and Employees
Due from Non-Government Organizations/People's Organizations
Other Receivables
Allowance for Impairment - Other Receivables
Net Value - Other Receivables
Inventories
Inventory Held for Sale
Merchandise Inventory
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 Inventory
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
Financial Asstes - Held to Maturity
Investments in Treasury Bills - Local
Allowance for Impairment - Investments in Treasury Bills - Local
Net Value - Investment in Treasury Bills - Local
Investments in Treasury Bonds - Local
Allowance for Impairment - Investments in Treasury Bonds - Local
Net Value - Investments in Treasury Bonds-Local
Sinking Fund
Sinking Fund
Other Current Asset
Advances
Advances for Operating Expenses
Advances for Payroll
Advances to Special Disbursing Officer
Advances to Officers and Employees

56

18.00

Department
of National
Defense

639,829.53

729,796.49

51,016.74
11,143.81
420,725.38
156,943.60
156,943.60

53,700.98
65,787.81
610,314.69
(6.99)
610,307.70

19.00
Department
of Public
Works and
Highways

20.00
Department
of Science

1,054,316.09

1,741,741.81

972,035.73
1,421.84
43,663.19
37,195.33
37,195.33

37,227.55
22,639.12
923,503.84
758,371.29
758,371.29

and
Technology

206,636.98
19.50
19.50
142.15
44.80
97.35
1,221.36
1.82
1,010.71
208.84

9,990,015.13
66,249.21
66,249.21
44,843.03
8,521.58
362.04
25,857.61
10,101.80
502,864.56
309,454.36
135,576.44
57,833.76

882,067.58
160,707.49
88,990.77
43,506.48
28,210.23
-

84,013.64
855.82
855.82
-

205,253.96

9,376,058.33

721,360.09

83,157.82

62,978.48
55,415.28
108.57
68.66
294.11
742.71
387.55
20,151.04
47.60
3,047.74
62,012.22

478,320.93
3,760.10
2,050.11
25,555.79
224,052.94
198,157.77
1,685,258.80
843.07
4,212,807.41
41,306.18
86,169.89
2,417,775.35

69,853.16
142.99
269.32
1,085.94
103,144.61
3,983.94
2.72
324,020.34
218,857.08

72,585.16
994.47
52.16
175.68
5,707.24
844.72
32,366.70
234.10
3,481.18
(33,283.59)

270,085.99
270,085.99

270,085.99
270,085.99
-

421,242.98
360,276.37

4,725,753.62
786,810.29

14,270,265.78
99,585.79

214,237.88
58,638.33

47,988.05
13,793.54
288,275.43
10,219.36

148,919.60
120,643.27
459,560.86
57,686.56

66,469.98
7.57
33,108.24

29,112.84
1,340.98
8,042.23
20,142.28

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
17.00
Department
of Labor and
Employment
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 Current Assets

18.00

Department
of National
Defense

19.00
Department
of Public
Works and
Highways

20.00
Department
of Science
and
Technology

43,719.47
8,778.17

1,708,601.63
42,751.46

14,170,679.99
14,137,324.54

84,656.23
46,802.26

29,390.40
1.75
4,157.87
1,391.28
17,247.13
16,461.57
785.56

826.26
4,771.67
1,660,252.24
2,230,341.70
2,192,230.85
38,110.86
-

337.42
31,314.00
1,704.04
-

26,152.90
182.00
5,974.46
5,544.62
70,943.32
40,270.40
30,459.05
213.88

8,527,101.34

35,567,790.55

36,917,797.04

16,591,021.88

Non - Current Assets


Receivables
Loans and Receivable Accounts
Notes Receivable
Allowance for Impairment - Notes Receivable
Net Value - Notes Receivable
Loans Receivable - Government-Owned and/or Controlled
Corporations
Allowance for Impairment - Loans Receivable- Government-Owned
and/or Controlled Corporations
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 - Interest Receivable
Loans Receivable - Others
Allowance for Impairment - Loans Receivable - Others
Net Value - Loans Receivable - Others
Long-term Investments
Investments
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
Financial Assets - Others
Investments in Stocks
Investments in Bonds
Other Investments
Investments in GOCCs
Investments in GOCCs
Allowance for Impairment - Investments in GOCCs
Net Value - Investments in GOCCs
Sinking Fund
Sinking Fund
Investment Property

827.32
12.31
12.31
12.31
-

815.01
815.01
815.01
815.01
-

158,795.64
158,795.64
158,795.64
158,795.64
-

Land and Buildings


Investment Property, Land
Accumulated Impairment Losses - Investment Property, Land
Net Value
Investment Property, Buildings
Accumulated Depreciation - Investment Property, Buildings

57

146,709.75
146,709.75
146,709.75
13.98
146,695.77
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
17.00
Department
of Labor and
Employment
Accumulated Impairment Losses - Investment Property, Buildings
Net Value
Property, Plant and Equipment
Land
Land
Accumulated Impairment Losses- Land
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
Infrastructure Assets
Road Networks
Accumulated Depreciation - Road Networks
Accumulated Impairment Losses - Road Networks
Net Value
Flood Control Systems
Accumulated Depreciation - Flood Control Systems
Accumulated Impairment Losses - Flood Control Systems
Net Value
Sewer Systems
Accumulated Depreciation - Sewer Systems
Accumulated Impairment Losses - Sewer Systems
Net Value
Water Supply Systems
Accumulated Depreciation - Water Supply Systems
Accumulated Impairment Losses - Water Supply Systems
Net Value
Power Supply Systems
Accumulated Depreciation - Power Supply Systems
Accumulated Impairment Losses - Power Supply Systems
Net Value
Communication Networks
Accumulated Depreciation - Communication Networks
Accumulated Impairment Losses - Communication Networks
Net Value
Seaport Systems
Accumulated Depreciation - Seaport Systems
Accumulated Impairment Losses - Seaport Systems
Net Value
Airport Systems
Accumulated Depreciation - Airport Systems
Accumulated Impairment Losses - Airport Systems
Net Value
Parks, Plazas and Monuments
Accumulated Depreciation - Parks, Plazas and Monuments
Accumulated Impairment Losses - Parks, Plazas and Monuments
Net Value
Other Infrastructure Assets
Accumulated Depreciation - Other Infrastructure Assets

58

4,754,070.25
782,761.87
782,761.87
782,761.87
37,609.04
31,150.57

18.00

Department
of National
Defense
82,279,773.27
37,278,047.91
37,278,047.91
37,278,047.91
2,731,644.33
-

19.00
Department
of Public
Works and
Highways
561,641,292.63
3,974,669.42
3,974,669.42
3,974,669.42
3,793,127.76
-

(11,667.18)

19,483.39
-

35,563.27
(17,437.62)
18,125.65
3,969.57
89.51
(44.65)
44.85
5,377.13
(1,452.42)
3,924.72
-

5,848,376.60
(3,116,732.26)
2,731,644.33
590,672.59
165,495.23
(2,421.15)
163,074.07
67,128.31
(20,778.59)
46,349.72
326,322.56
(177,710.34)
148,612.22
1,124.75
(758.54)
366.21
729,621.28
(503,638.92)
225,982.36
1,127.00
1,127.00
5,161.00
-

3,809,887.00
(16,759.24)
3,793,127.76
64,305,497.28
49,830,602.82
(76,872.00)
(22.54)
49,753,708.29
10,425,614.93
(414.14)
10,425,200.80
30,368.95
30,368.95
420,611.36
420,611.36
2,962.50
2,962.50
3,672,646.60
(1.21)

20.00
Department
of Science
and
Technology
10,016,760.66
225,352.16
225,352.16
225,352.16
151,652.33
13,072.01
13,072.01
177,944.44
(39,364.12)
138,580.32
23,526.74
7,494.19
(224.82)
7,269.37
10,336.50
10,336.50
6,636.00
(715.14)
5,920.86
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
17.00

Accumulated Impairment Losses - Other Infrastructure Assets


Net Value
Buildings and Other Structures
Buildings
Accumulated Depreciation - Buildings
Accumulated Impairment Losses - Buildings
Net Value
School Buildings
Accumulated Depreciation - School Buildings
Accumulated Impairment Losses - School Buildings
Net Value
Hospitals and Health Centers
Accumulated Depreciation - Hospitals and Health Centers
Accumulated Impairment Losses - Hospitals and Health Centers
Net Value
Markets
Accumulated Depreciation - Markets
Accumulated Impairment Losses - Markets
Net Value
Slaughterhouses
Accumulated Depreciation - Slaughterhouses
Accumulated Impairment Losses- Slaughterhouses
Net Value
Hostels and Dormitories
Accumulated Depreciation - Hostels and Dormitories
Accumulated Impairment Losses - Hostels and Dormitories
Net Value
Other Structures
Accumulated Depreciation - Other Structures
Accumulated Impairment Losses - Other Structures
Net Value
Machinery and Equipment
Machinery
Accumulated Depreciation - Machinery
Accumulated Impairment Losses - Machinery
Net Value
Office Equipment
Accumulated Depreciation - Office Equipment
Accumulated Impairment Losses - Office Equipment
Net Value
Information and Communication Technology Equipment
Accumulated Depreciation - Information and Communication
Technology Equipment
Accumulated Impairment Losses - Information and Communication
Technology Equipment
Net Value
Agricultural and Forestry Equipment
Accumulated Depreciation - Agricultural and Forestry Equipment
Accumulated Impairment Losses - Agricultural and Forestry
Equipment
Net Value
Marine and Fishery Equipment
Accumulated Depreciation - Marine and Fishery Equipment
Accumulated Impairment Losses - Marine and Fishery Equipment
Net Value
Airport Equipment
Accumulated Depreciation - Airport Equipment
Accumulated Impairment Losses - Airport Equipment
Net Value
Communication Equipment
Accumulated Depreciation - Communication Equipment
Accumulated Impairment Losses - Communication Equipment
Net Value

59

Department
of Labor and
Employment

Department
of National
Defense

19.00
Department
of Public
Works and
Highways

1,943,182.67
2,358,365.55
(1,036,551.86)
1,321,813.69
812,136.70
(296,724.64)
515,412.06
2,823.74
(323.30)
2,500.44
155,295.46
(51,838.99)
103,456.48
1,298,603.46
188,142.47
(141,235.76)
46,906.71
344,927.47
(195,662.40)
149,265.07

5,161.00
11,326,458.78
6,678,090.30
(2,178,668.80)
4,499,421.50
286,313.90
(149,548.59)
136,765.31
1,225,677.07
(659,638.45)
566,038.63
11,887,325.29
(5,763,091.94)
6,124,233.35
12,691,737.70
921,955.38
(621,638.27)
300,317.11
236,017.91
(128,773.00)
107,244.91

3,672,645.39
10,863,693.59
8,761,749.42
(3,362,521.01)
5,399,228.41
2,679,583.55
(5,106.48)
2,674,477.07
84,336.96
(658.57)
83,678.39
50,969.56
50,969.56
227,442.50
227,442.50
2,509,425.49
(81,527.83)
2,427,897.66
4,209,428.60
70,297.88
(55,292.15)
15,005.73
1,083,454.14
(346,493.89)
736,960.25

3,031,240.70
2,497,695.31
(641,897.12)
1,855,798.20
911,491.26
(185,237.05)
726,254.21
141,604.56
(17,649.36)
123,955.20
405,466.49
(80,233.40)
325,233.09
5,308,654.84
181,571.26
(71,870.86)
109,700.40
561,491.01
(260,878.66)
300,612.35

1,535,940.05

1,538,164.82

1,484,258.07

18.00

991,428.29

20.00
Department
of Science
and
Technology

(926,077.40)

(630,590.50)

(861,883.01)

(651,504.98)

558,180.67
18,391.73
(14,010.23)

360,837.78
178.00
(160.20)

674,057.04
-

886,659.84
-

4,381.51
55,394.92
(37,889.45)
17,505.47

17.80
6,783.87
(5,522.22)
1,261.65
8,684,042.76
(4,530,621.98)
4,153,420.78

102,229.36
(53,702.70)
48,526.66

416.00
(374.40)
41.60
1,257,007.21
(68,138.65)
1,188,868.56

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
17.00
Department
of Labor and
Employment
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 Equipment
Accumulated Impairment Losses - Sports Equipment
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
Aircrafts and Aircrafts Ground Equipment
Accumulated Depreciation - Aircrafts and Aircrafts Ground Equipment
Accumulated Impairment Losses - Aircrafts and Aircrafts Ground
Equipment
Net Value
Watercrafts
Accumulated Depreciation - Watercrafts
Accumulated Impairment Losses - Watercrafts
Net Value
Other Transportation Equipment
Accumulated Depreciation - Other Transportation Equipment
Accumulated Impairment Losses - Other Transportation Equipment
Net Value
Furniture, Fixtures and Books
Furniture and Fixtures
Accumulated Depreciation - Furniture and Fixtures

60

18.00

Department
of National
Defense

19.00
Department
of Public
Works and
Highways

20.00
Department
of Science
and
Technology

1,657.68
(1,308.10)
349.59
37,490.25

1,071,778.50
(480,698.78)
591,079.72
139,106.99

5,438,757.63
(3,172,016.83)
2,266,740.80
5,619.75

9.76
(7.03)
2.73
4,381.13

(24,207.49)

(76,600.09)

(2,318.86)

(2,266.59)

13,282.76

62,506.91

3,300.90

2,114.54

10,384,602.61
(5,630,013.95)

4,451.08
(1,100.51)

79.19
(60.56)

2,685.18

4,754,588.66
1,785,142.97

3,350.57
3,031.47

18.63
370,060.14

(1,943.91)
741.26

(1,025,235.81)
759,907.16

(1,532.28)
1,499.19

(156,050.99)
214,009.15

293.76
(23.96)
269.80
915.32
(625.46)
289.86
800,573.23
(448,533.26)

29,576.95
(13,051.51)
16,525.44
1,556,365.69
(889,715.54)

7,090.09
(2,672.13)
4,417.96
634.04
(146.66)
487.37
620,299.01
(259,612.54)

20.28
(1.67)
18.61
2,384.45
(961.24)
1,423.22
4,188,249.89
(1,933,235.82)

352,039.97
356,020.71
(200,629.92)
155,390.79
288,506.31
532,970.94
(257,452.34)
275,518.60
-

666,650.15
2,010,666.79
(1,093,287.15)
917,379.64
14,898,937.43
8,582,234.20
(4,171,417.38)
4,410,816.82
10,440,458.52
(4,250,027.33)

360,686.47
286,390.35
(191,994.69)
94,395.66
1,383,265.38
1,702,735.82
(990,432.03)
712,303.79
-

2,255,014.07
565,660.66
(215,489.52)
350,171.14
152,380.52
368,363.74
(216,543.84)
151,819.90
-

23,220.94
(10,264.26)
12,956.68
39.70
(8.67)
31.03
155,302.62

6,190,431.18
7,061,528.14
(2,801,935.82)
4,259,592.32
52,748.10
(14,650.99)
38,097.11
177,449.56

2,106,484.06
(1,435,635.60)
670,848.45
179.79
(66.66)
113.13
259,327.87

888.50
(449.13)
439.37
173.49
(52.24)
121.25
439,185.31

327,735.22
(195,903.26)

728,592.88
(555,830.91)

404,923.90
(146,055.45)

508,604.37
(89,604.34)

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
17.00
Department
of Labor and
Employment
Accumulated Impairment Losses - Furniture and Fixtures
Net Value
Books
Accumulated Depreciation - Books
Accumulated Impairment Losses - Books
Net Value
Leased Assets
Leased Assets, Land
Leased Assets, Buildings and Other Structures
Accumulated Depreciation - Leased Assets, Buildings and Other
Structures
Accumulated Impairment Losses - Leased Assets, Buildings and
Other Structures
Net Value
Leased Assets, Machinery and Equipment
Accumulated Depreciation - Leased Assets, Machinery and
Equipment
Accumulated Impairment Losses - Leased Assets, Machinery and
Equipment
Net Value
Other Leased Assets
Accumulated Depreciation - Other Leased Assets
Accumulated Impairment Losses - Other Leased Assets
Net Value
Leased Assets Improvements
Leased Assets Improvements, Land
Accumulated Depreciation - Leased Assets Improvements, Land
Accumulated Impairment Losses - Leased Assets Improvements,
Land
Net Value
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 Heritage Assets
Accumulated Impairment Losses - Other Heritage Assets
Net Value
Other Property Plant and Equiptment
Work/Zoo Animals

61

131,831.96
67,095.71
(43,625.06)
23,470.66
11,843.21

18.00

Department
of National
Defense
172,761.97
20,070.46
(15,382.86)
4,687.59
-

19.00
Department
of Public
Works and
Highways
258,868.45
3,051.41
(2,591.99)
459.42
-

20.00
Department
of Science
and
Technology
(968.70)
418,031.34
62,989.08
(41,835.11)
21,153.97
6,087.89

16,732.06

8,952.78

(4,888.85)

(2,864.89)

11,843.21
-

6,087.89
-

7,937.03
-

2,935.42
7,725.02
(4,995.33)

10,364.91
(3,199.92)

2,729.70
-

7,164.99
846.24
(74.20)

772.04
83,975.21
375.00
83,600.21
140,379.26
655.49

2,455,361.56
93,508.72
331,682.17
2,030,170.66
659.83
659.83
659.83
128,803.58
37,221.61

472,828,674.11
470,647,112.18
2,181,561.93
23,608.62
-

467.79
(262.07)
205.72
558,283.93
42,448.15
22,858.23
492,977.55
117,460.84
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
17.00
Department
of Labor and
Employment
Accumulated Depreciation - Work/Zoo Animals
Accumulated Impairment Losses - Work/Zoo Animals
Net Value
Other Property, Plant and Equipment
Accumulated Depreciation - Other Property, Plant and Equipment
Accumulated Impairment Losses - Other Property, Plant and
Equipment
Net Value
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
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
Patents/Copyrights
Accumulated Amortization - Patents/Copyrights
Net Value
Computer Software
Accumulated Amortization - Computer Software
Net Value

62

20.00
Department
of Science
and
Technology

(552.18)
36,669.43
327,287.84
(235,153.69)

50,137.95
(26,529.33)

152,087.07
(34,626.24)

139,723.77

92,134.15

23,608.62

117,460.84

2,504.94
2,051.17
2,051.17
2,051.17
453.77
435.27

435.27
-

18.50

18.50

1,000,455.70
1,000,455.70
-

Other Assets
Acquired Assets
Accumulated Impairment Losses - Acquired Assets
Net Value
Foreclosed Property/Assets
Accumulated Impairment Losses - Foreclosed Property/Assets
Net Value

Department
of National
Defense

19.00
Department
of Public
Works and
Highways

655.49
297,790.54
(158,066.77)

72,158.75
84,653.23
(12,494.48)
72,158.75

Other Non-Current Assets

18.00

545.22
734.44
(189.23)
545.22
40,922,568.50
3,209,225.94
-

6,701.78
8,760.15
(2,058.37)
6,701.78
2,196,864.55
1,340,217.93
2,336.02
2,336.02
-

3,733.83
32,130.69
(28,396.86)
3,733.83
955,166.64
950,595.68
329,682.02
329,682.02
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
17.00
Department
of Labor and
Employment
-

Forfeited Property/Assets
Accumulated Impairment Losses - Forfeited Property/Assets
Net Value
Confiscated Property/Assets
Accumulated Impairment Losses - Confiscated Property/Assets
Net Value
Abandoned/Surrendered Property/Assets
Accumulated Impairment Losses - Abandoned/Surrendered
Property/Assets
Net Value
Other Assets
Accumulated Impairment Losses - Other Assets
Net Value
Prepayments
Advances to Contractors
Prepaid Rent
Prepaid Registration
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
Finance Lease Payable
Awards and Rewards 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
Inter-Agency Payables
Inter-Agency Payables
Due to BIR
Due to GSIS
Due to Pag-IBIG
Due to PhilHealth
Due to NGAs
Due to GOCCs
Due to LGUs

63

18.00

Department
of National
Defense
-

19.00
Department
of Public
Works and
Highways
1,339,881.75
(1,999.85)
1,337,881.91
674,891.00
144,375.83
530,515.18
181,755.61
744.86
180,468.70
542.05

20.00
Department
of Science
and
Technology
-

1,008,371.76
(7,916.06)
1,000,455.70
-

3,209,225.94
3,209,225.94
1,553,387.60
1,153,167.93
400,219.67
36,159,954.96
31,378,313.89
4,781,599.07
42.00

620,913.66
620,913.66
2,699.18
2,610.93
88.25
1,871.78
14.15
1,539.62
318.01

5,987,985.27

123,203,714.30

563,844,858.96

11,122,370.89

14,515,086.61

158,771,504.86

600,762,656.00

27,713,392.77

1,613,575.34
1,613,575.34

2,491,425.44
2,491,425.44

34,995,114.73
34,995,137.23

1,825,501.47
1,825,501.47

1,538,317.76
75,257.58
-

1,051,418.23
1,440,007.21
-

34,770,202.36
224,934.87
(22.50)
(22.50)
(22.50)
-

1,788,527.91
36,973.55
-

165,344.46
165,344.46
38,601.90
9,708.80
2,176.86
1,100.33
97,003.54
14,223.09
2,529.95

5,163,106.01
5,163,106.01
472,247.23
4,566.66
1,427.79
1,644.69
4,660,329.25
9,729.22
13,161.16

16,685,635.16
16,685,635.16
1,469,258.24
31,580.09
7,746.36
4,953.69
15,045,681.56
5,656.48
120,758.73

2,057,755.71
2,057,755.71
47,850.02
5,649.74
1,002.99
1,398.77
1,986,811.24
10,617.67
4,425.27

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
17.00
Department
of Labor and
Employment
Intra - Agency Payables
Intra - Agency Payables
Due to Central Office
Due to Bureaus
Due to Regional Offices
Due to Operating Units
Trust Liabilities
Trust Liabilities
Trust Liabilities
Trust Liabilities - Disaster Risk Reduction and Management Fund
Bail Bonds Payable
Guaranty/Security Deposits Payable
Customers' Deposits Payable
Deferred Credits/Unearned Income
Deferred Credits/Unearned Income
Deferred Finance Lease Revenue
Deferred Service Concession Revenue
Other Deferred Credits
Other Unearned Revenue
Other Payables
Other Payables
Total Current Liabilities
Non- Current Liabilities
Financial Liabilities
Bills/Bonds/Loans 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
Deferred Credits/Unearned Income
Deferred Credits/Unearned Income
Deferred Finance Lease Revenue
Other Deferred Credits
Other Unearned Revenue
Provisions
Provisions
Pension Benefits Payable
Leave Benefits Payable
Retirement Gratuity Payable
Other Provisions
Trust Liabilities

18.00

Department
of National
Defense

19.00
Department
of Public
Works and
Highways

20.00
Department
of Science
and
Technology

94,290.30
94,290.30
40,159.89
2,590.82
49,592.80
1,946.79

194,590.95
194,590.95
165,783.88
28,807.07

2,613,437.56
2,613,437.56
2,421,314.92
357.02
175,237.03
16,528.58

25,845.37
25,845.37
25,306.24
197.80
235.62
105.71

2,237,575.39
2,237,575.39
2,172,461.07
41,043.40
24,070.92
-

1,256,690.64
1,256,690.64
596,239.65
414,464.54
245,986.45
-

8,717,885.10
8,717,885.10
1,621.16
8,705,386.76
10,877.18

225,940.98
225,940.98
94,174.34
96.93
20,857.11
108,834.16
1,978.44

2,634.57
2,634.57
2,634.57
-

19,808.65
19,808.65
19,808.65
-

7,789.19
7,789.19
7,789.19
-

238,975.84
238,975.84

256,729.48
256,729.48

807,137.97
807,137.97

161,800.02
161,800.02

4,352,395.91

9,382,351.16

63,826,999.71

4,296,843.54

278.67
278.67
278.67
-

22,781.69
22,781.69
22,781.69
-

4,349.28
4,349.28
4,349.28
-

6,247.72
6,247.72
5,729.51
518.22

183,631.23
183,631.23
175,125.65
8,505.58

36,809.80
36,809.80
36,809.80

Other Payables
Other Payables

12,425.05
12,425.05

591,036.41
591,036.41

539.23
539.23

Total Non--Current Liabilities

18,672.77

774,946.31

37,349.04

27,130.98

4,371,068.68

10,157,297.47

63,864,348.74

4,323,974.51

Trust Liabilities
Trust Liabilities
Bail Bonds Payable
Guaranty/Security Deposits Payable

TOTAL LIABILITIES

64

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
17.00

18.00

Department
of Labor and
Employment

Department
of National
Defense

19.00
Department
of Public
Works and
Highways

20.00
Department
of Science

10,144,017.93
10,144,017.93

148,614,207.39
148,614,207.39

536,898,307.26
536,898,307.26

23,389,418.26
23,389,418.26

TOTAL NET ASSETS/EQUITY

10,144,017.93

148,614,207.39

536,898,307.26

23,389,418.26

TOTAL LIABILITIES AND NET ASSETS/EQUITY

14,515,086.61

158,771,504.86

600,762,656.00

27,713,392.77

and
Technology

NET ASSETS/EQUITY
Equity
Accumulated Surplus/(Deficit)

Difference between totals and sum of components is due to rounding off

65

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
21.00
22.00
Department
of Social

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, Special Account
Cash - Treasury/Agency Deposit, Trust
Cash - Modified Disbursement System (MDS), Regular
Cash - Modified Disbursement System (MDS), Special Account
Cash - Modified Disbursement System (MDS), Trust
Cash Equivalents
Treasury Bills
Receivables
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
Loans Receivable - Government-Owned and/or Controlled
Corporations
Allowance for Impairment - Loans Receivable- Government-Owned
and/or Controlled Corporations
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 - Interest 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
Inter - Agency Receivables
Due from National Government Agencies
Due from Government-Owned and/or Controlled Corporations
Due from Local Government Units
Intra - Agency Receivables
Due from Central Office
Due from Bureaus
Due from Regional Offices
Due from Operating Units

66

23.00
Department
of Trade

24.00
Department of
Transportation

and
Industry

and
Communications

Welfare and
Development

Department
of Tourism

11,423,883.73
20,424.65
3,813.30
16,611.36
5,090,064.86
5,084,412.15
5,652.71
2,547,707.88
2,547,707.88
3,765,686.33
0.19
48,952.25
3,716,733.89
-

967,780.95
4,823.85
3,887.83
936.03
670,517.20
670,475.80
41.40
202,072.19
152,348.87
49,723.32
90,367.71
32.80
89,253.45
1,081.46
-

1,362,392.32
1,479.56
753.74
725.82
1,233,757.18
165,800.06
1,067,957.13
54,539.17
54,539.17
72,616.40
124.68
12,820.27
59,671.45
-

3,714,361.26
67,061.75
65,719.19
1,342.57
3,394,462.05
2,318,054.62
38,578.52
1,037,828.91
125,425.50
10.00
125,415.50
127,411.96
2,344.27
112,796.08
12,271.62
-

30,595,052.43
146,962.41
427.15
427.15
-

1,790,097.12
9,490.15
18,667.72
(9,177.57)
9,490.15
-

1,321,551.30
341,544.31
1,156.99
(264.38)
892.61
-

4,786,806.88
1,089,768.61
77,608.48
77,608.48
13.86
13.86

146,535.26
146,535.26
28,613,321.22
1,707,139.46
13,026,775.78
13,879,405.99
43,864.85
526.04
43,338.81
-

36,280.15
37,657.09
(1,376.93)
36,280.15
1,695,878.64
1,563,649.44
2,485.43
129,743.77
24,555.49
13,549.04
10,919.14
87.30

2,211.20
2,211.20
340,067.93
(1,627.42)
338,440.51
734,010.47
83,617.14
456,883.47
193,509.86
106,119.26
8,074.79
64,808.10
33,236.37

1,012,146.27
1,012,146.27
1,178,977.86
1,178,977.86
1,178,977.86
1,910,815.19
1,444,230.95
206,932.88
259,651.35
129,610.89
29.16
129,581.73

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
21.00
22.00
Department
of Social

Other Receivables
Receivables - Disallowances/Charges
Due from Officers and Employees
Due from Non-Government Organizations/People's Organizations
Other Receivables
Allowance for Impairment - Other Receivables
Net Value - Other Receivables
Inventories
Inventory Held for Sale
Merchandise Inventory
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 Inventory
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
Financial Asstes - Held to Maturity
Investments in Treasury Bills - Local
Allowance for Impairment - Investments in Treasury Bills - Local
Net Value - Investment in Treasury Bills - Local
Investments in Treasury Bonds - Local
Allowance for Impairment - Investments in Treasury Bonds - Local
Net Value - Investments in Treasury Bonds-Local
Sinking Fund
Sinking Fund
Other Current Asset
Advances
Advances for Operating Expenses
Advances for Payroll
Advances to Special Disbursing Officer
Advances to Officers and Employees

67

23.00
Department
of Trade

24.00
Department of
Transportation

and
Industry

and
Communications

Welfare and
Development

Department
of Tourism

1,790,903.95

23,892.68

139,877.26

477,634.33

15,533.46
1,985.96
1,702,920.74
70,463.80
70,463.80

11,286.02
470.18
9,677.27
2,459.21
2,459.21

16,145.64
7,077.09
96,528.30
20,126.23
20,126.23

117,058.40
35,328.54
325,247.39
325,247.39

1,718,048.65
1,250,107.55
1,071,640.53
283.90
35,553.37
8,288.30
12.40
134,329.05
-

32,607.86
2,032.25
2,032.25
827.46
827.46
-

41,791.14
11,270.35
0.19
27.41
34.73
11,208.03
-

1,111,338.78
315,311.73
315,311.73
32,106.37
22,369.35
1,953.27
7,783.75

467,941.10

29,748.15

30,520.79

763,920.68

137,054.09
1,066.06
93,635.39
4,740.97
1,381.94
2.00
257.19
13,648.22
216,155.25

10,664.83
104.44
1,522.77
17,456.11

15,830.40
8,806.01
244.97
229.89
0.76
56.28
5,352.48

51,427.95
375,116.99
10,054.62
78.82
668.01
1,612.41
2,651.74
606.33
1,102.87
10,841.49
309,759.45

837,504.74
835,460.96

42,705.69
20,752.48

141,329.14
102,476.56

3,487,069.34
109,950.71

9,398.57
803,333.92
22,728.47

38.12
556.55
3,309.62
16,848.19

92,219.13
80.50
745.55
9,431.38

33,594.94
27,347.58
30,226.80
18,781.38

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
21.00
22.00
Department
of Social

Prepayments
Advances to Contractors
Prepaid Rent
Prepaid Registration
Prepaid Interest
Prepaid Insurance
Other Prepayments
Deposits
Deposit on Letters of Credit
Guaranty Deposits
Other Deposits

Welfare and
Development

Department
of Tourism

1,619.32
-

21,953.21
21,953.21

1,372.15
182.16
65.00
424.47
424.47
-

Total Current Assets

44,574,489.56

2,833,191.62

23.00
Department
of Trade

24.00
Department of
Transportation

and
Industry

and
Communications

38,852.59
127.35

3,352,882.99
3,324,002.18

28,509.72
1,222.85
8,992.67
-

10,171.58
34.25
17,858.64
816.34
24,235.64
24,187.34
48.30

2,867,063.90

13,099,576.27

Non - Current Assets


Receivables
Loans and Receivable Accounts
Notes Receivable
Allowance for Impairment - Notes Receivable
Net Value - Notes Receivable
Loans Receivable - Government-Owned and/or Controlled
Corporations
Allowance for Impairment - Loans Receivable- Government-Owned
and/or Controlled Corporations
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 - Interest Receivable
Loans Receivable - Others
Allowance for Impairment - Loans Receivable - Others
Net Value - Loans Receivable - Others
Long-term Investments
Investments
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
Financial Assets - Others
Investments in Stocks
Investments in Bonds
Other Investments
Investments in GOCCs
Investments in GOCCs
Allowance for Impairment - Investments in GOCCs
Net Value - Investments in GOCCs
Sinking Fund
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

68

370.75
370.75
370.75
368.00
2.76
-

29,683.39
-

809.52
809.52
809.52
478.80
330.72
-

29,683.39
29,683.39
138,858.90
(109,175.51)

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
21.00
22.00
Department
of Social
Welfare and
Development
Accumulated Impairment Losses - Investment Property, Buildings
Net Value
Property, Plant and Equipment
Land
Land
Accumulated Impairment Losses- Land
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
Infrastructure Assets
Road Networks
Accumulated Depreciation - Road Networks
Accumulated Impairment Losses - Road Networks
Net Value
Flood Control Systems
Accumulated Depreciation - Flood Control Systems
Accumulated Impairment Losses - Flood Control Systems
Net Value
Sewer Systems
Accumulated Depreciation - Sewer Systems
Accumulated Impairment Losses - Sewer Systems
Net Value
Water Supply Systems
Accumulated Depreciation - Water Supply Systems
Accumulated Impairment Losses - Water Supply Systems
Net Value
Power Supply Systems
Accumulated Depreciation - Power Supply Systems
Accumulated Impairment Losses - Power Supply Systems
Net Value
Communication Networks
Accumulated Depreciation - Communication Networks
Accumulated Impairment Losses - Communication Networks
Net Value
Seaport Systems
Accumulated Depreciation - Seaport Systems
Accumulated Impairment Losses - Seaport Systems
Net Value
Airport Systems
Accumulated Depreciation - Airport Systems
Accumulated Impairment Losses - Airport Systems
Net Value
Parks, Plazas and Monuments
Accumulated Depreciation - Parks, Plazas and Monuments
Accumulated Impairment Losses - Parks, Plazas and Monuments
Net Value
Other Infrastructure Assets
Accumulated Depreciation - Other Infrastructure Assets

69

41,956,404.35
40,277,148.21
40,277,148.21
40,277,148.21
19,052.45
-

Department
of Tourism
952,047.07
34,631.04
34,631.04
34,631.04
170,378.26
-

23.00
Department
of Trade

24.00
Department of
Transportation

and
Industry

and
Communications

29,683.39
1,369,239.66
291.31
291.31
291.31
774.10
-

50,942,141.17
8,125,902.13
8,125,902.13
8,125,902.13
1,206,680.77
-

26,262.98
(7,210.53)
19,052.45
253.71
155.02
155.02
245.40
(146.71)
98.69
-

363,626.48
(193,248.22)
170,378.26
17,370.30
17,147.51
17,147.51
222.80
-

4,677.37
(3,903.28)
774.10
-

2,454,748.22
(1,248,067.46)
1,206,680.77
7,444,152.70
1,951,912.38
1,951,912.38
359,495.41
359,495.41
5,137,966.43
(2,944,318.23)
2,193,648.20
3,641,283.33
(702,186.62)
2,939,096.71
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
21.00
22.00
Department
of Social
Welfare and
Development
Accumulated Impairment Losses - Other Infrastructure Assets
Net Value
Buildings and Other Structures
Buildings
Accumulated Depreciation - Buildings
Accumulated Impairment Losses - Buildings
Net Value
School Buildings
Accumulated Depreciation - School Buildings
Accumulated Impairment Losses - School Buildings
Net Value
Hospitals and Health Centers
Accumulated Depreciation - Hospitals and Health Centers
Accumulated Impairment Losses - Hospitals and Health Centers
Net Value
Markets
Accumulated Depreciation - Markets
Accumulated Impairment Losses - Markets
Net Value
Slaughterhouses
Accumulated Depreciation - Slaughterhouses
Accumulated Impairment Losses- Slaughterhouses
Net Value
Hostels and Dormitories
Accumulated Depreciation - Hostels and Dormitories
Accumulated Impairment Losses - Hostels and Dormitories
Net Value
Other Structures
Accumulated Depreciation - Other Structures
Accumulated Impairment Losses - Other Structures
Net Value
Machinery and Equipment
Machinery
Accumulated Depreciation - Machinery
Accumulated Impairment Losses - Machinery
Net Value
Office Equipment
Accumulated Depreciation - Office Equipment
Accumulated Impairment Losses - Office Equipment
Net Value
Information and Communication Technology Equipment
Accumulated Depreciation - Information and Communication
Technology Equipment
Accumulated Impairment Losses - Information and Communication
Technology Equipment
Net Value
Agricultural and Forestry Equipment
Accumulated Depreciation - Agricultural and Forestry Equipment
Accumulated Impairment Losses - Agricultural and Forestry
Equipment
Net Value
Marine and Fishery Equipment
Accumulated Depreciation - Marine and Fishery Equipment
Accumulated Impairment Losses - Marine and Fishery Equipment
Net Value
Airport Equipment
Accumulated Depreciation - Airport Equipment
Accumulated Impairment Losses - Airport Equipment
Net Value
Communication Equipment
Accumulated Depreciation - Communication Equipment
Accumulated Impairment Losses - Communication Equipment
Net Value

70

Department
of Tourism

23.00
Department
of Trade

24.00
Department of
Transportation

and
Industry

and
Communications

580,778.62
832,909.75
(294,343.85)
538,565.90
81,835.60
(39,622.88)
42,212.72
551,401.06
18,491.93
(13,030.52)
5,461.41
163,262.20
(101,477.86)
61,784.34

222.80
375,672.86
239,797.43
(21,862.43)
217,935.00
214,828.80
(57,090.94)
157,737.86
119,924.68
138.03
(28.67)
109.36
40,378.68
(25,586.74)
14,791.94

65,345.42
284,343.29
(221,128.99)
63,214.29
5,441.86
(3,310.73)
2,131.13
661,074.37
112,714.89
(12,905.14)
99,809.75
85,704.15
(46,883.74)
38,820.41

4,481,881.81
994,855.15
(269,294.05)
725,561.11
4,451,440.31
(695,119.61)
3,756,320.70
1,823,349.29
90,448.25
(60,290.85)
30,157.40
289,386.76
(99,225.99)
190,160.77

932,740.01

42,323.55

447,269.28

717,945.44

(510,396.81)

(17,906.21)

(193,450.79)

(218,456.42)

422,343.21
-

24,417.33
-

253,818.49
-

499,489.02
-

43,011.48
(26,117.01)
16,894.48

4,252.04
(2,326.31)
1,925.73

40,313.22
(11,326.34)
28,986.88

877,603.29
(487,025.04)
390,578.25
395,816.84
(110,836.63)
284,980.21

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
21.00
22.00
Department
of Social
Welfare and
Development
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 Equipment
Accumulated Impairment Losses - Sports Equipment
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
Aircrafts and Aircrafts Ground Equipment
Accumulated Depreciation - Aircrafts and Aircrafts Ground Equipment
Accumulated Impairment Losses - Aircrafts and Aircrafts Ground
Equipment
Net Value
Watercrafts
Accumulated Depreciation - Watercrafts
Accumulated Impairment Losses - Watercrafts
Net Value
Other Transportation Equipment
Accumulated Depreciation - Other Transportation Equipment
Accumulated Impairment Losses - Other Transportation Equipment
Net Value
Furniture, Fixtures and Books
Furniture and Fixtures
Accumulated Depreciation - Furniture and Fixtures

71

Department
of Tourism

23.00
Department
of Trade

24.00
Department of
Transportation

and
Industry

and
Communications

8,644.45
(5,452.04)
3,192.42
1,712.82

14.70

(1,138.93)

(13.23)

(117.63)

(17,000.83)

1.47

32.08

4,415.14

18,263.98
(2,225.39)

573.89
-

1,340.16
(1,206.14)

100,815.50
(90,733.95)
10,081.55
149.71

21,415.97

3,851.10

134.02
35.53

461.50

16,038.59
21,701.97

(1,695.29)
(695.41)
1,460.40

(32.14)
3.38

(48.37)
413.13

(1,058.05)
20,643.93

814.87
(664.08)
150.79
10,659.10
(6,982.78)

14.72
(13.24)
1.47
-

68.96
(36.32)
32.64
8,938.89
(3,375.05)

748.48
(292.97)
455.51
349.32
(60.99)
288.34
478,223.14
(257,476.66)

3,676.32
71,349.33
(35,485.52)
35,863.81
130,224.95
258,221.84
(131,335.96)
126,885.88
-

123,732.61
(45,192.64)
78,539.98
33,604.91
82,789.30
(49,184.39)
33,604.91
-

5,563.84
265,142.97
(41,627.38)
223,515.59
146,926.30
244,415.53
(97,489.23)
146,926.30
-

220,746.48
371,938.06
(206,542.41)
165,395.66
5,546,388.09
454,483.86
(281,426.10)
173,057.76
354,421.13
354,421.13
456,787.00
(3,919.00)

393.00
(218.03)
174.98
3,283.14
(119.04)
3,164.10
92,019.26

82,235.11

156,241.16

452,868.00
6,119,249.67
(1,553,873.42)
4,565,376.25
1,988.32
(1,323.38)
664.95
129,169.98

186,165.83
(94,569.93)

97,889.36
(15,900.11)

202,269.02
(47,678.28)

202,081.67
(75,084.24)

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
21.00
22.00
Department
of Social
Welfare and
Development
Accumulated Impairment Losses - Furniture and Fixtures
Net Value
Books
Accumulated Depreciation - Books
Accumulated Impairment Losses - Books
Net Value
Leased Assets
Leased Assets, Land
Leased Assets, Buildings and Other Structures
Accumulated Depreciation - Leased Assets, Buildings and Other
Structures
Accumulated Impairment Losses - Leased Assets, Buildings and
Other Structures
Net Value
Leased Assets, Machinery and Equipment
Accumulated Depreciation - Leased Assets, Machinery and
Equipment
Accumulated Impairment Losses - Leased Assets, Machinery and
Equipment
Net Value
Other Leased Assets
Accumulated Depreciation - Other Leased Assets
Accumulated Impairment Losses - Other Leased Assets
Net Value
Leased Assets Improvements
Leased Assets Improvements, Land
Accumulated Depreciation - Leased Assets Improvements, Land
Accumulated Impairment Losses - Leased Assets Improvements,
Land
Net Value
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 Heritage Assets
Accumulated Impairment Losses - Other Heritage Assets
Net Value
Other Property Plant and Equiptment
Work/Zoo Animals

72

91,595.90
1,897.92
(1,474.56)
423.36
6.56

Department
of Tourism
81,989.26
372.49
(126.64)
245.85
-

23.00
Department
of Trade

24.00
Department of
Transportation

and
Industry

and
Communications

154,590.75
4,226.83
(2,576.42)
1,650.41
-

126,997.42
2,882.17
(709.61)
2,172.56
1,553.44

3,377.03

(1,823.60)

1,553.44
-

6.56
6.56
-

2,525.36
-

36,252.92
-

7,828.71
717.64
(260.00)

6,825.31
(4,299.94)

51,693.31
(15,570.56)

457.64
9,790.97
(2,419.91)

2,525.36
-

36,122.75
155.54
(25.36)

7,371.06
-

277,936.92
277,936.92
27,582.61
-

69,683.89
5,888.47
28,121.71
35,673.71
37,500.94
37,500.94
37,500.94
8,519.71
-

130.18
197,914.82
22,085.06
175,829.76
104,419.26
-

21,814,050.44
701,420.80
20,381,124.85
731,504.79
361,183.84
2,494.52

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
21.00
22.00
Department
of Social
Welfare and
Development
Accumulated Depreciation - Work/Zoo Animals
Accumulated Impairment Losses - Work/Zoo Animals
Net Value
Other Property, Plant and Equipment
Accumulated Depreciation - Other Property, Plant and Equipment
Accumulated Impairment Losses - Other Property, Plant and
Equipment
Net Value
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
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

Department
of Tourism

23.00
Department
of Trade

24.00
Department of
Transportation

and
Industry

and
Communications

62,941.12
(35,358.51)

15,592.06
(7,072.35)

121,392.31
(16,973.05)

2,494.52
441,834.43
(83,145.11)

27,582.61

8,519.71

104,419.26

358,689.32

166.50
49.00
49.00
49.00
117.50
117.50

117.50
-

Intangible Assets
Patents/Copyrights
Accumulated Amortization - Patents/Copyrights
Net Value
Computer Software
Accumulated Amortization - Computer Software
Net Value

70,263.84
72,034.34
(1,770.50)
70,263.84

2,182.22
2,182.22
2,182.22

4,606.29
18,603.43
(13,997.14)
4,606.29

Other Non-Current Assets

38,664.31
15,673.66
-

43,536.26
15,923.10
-

75,310.42
31,017.06
-

Other Assets
Acquired Assets
Accumulated Impairment Losses - Acquired Assets
Net Value
Foreclosed Property/Assets
Accumulated Impairment Losses - Foreclosed Property/Assets
Net Value

73

10,034.06
42,670.31
(32,636.25)
10,034.06
4,277,088.14
4,244,225.95
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
21.00
22.00
Department
of Social
Welfare and
Development
-

Forfeited Property/Assets
Accumulated Impairment Losses - Forfeited Property/Assets
Net Value
Confiscated Property/Assets
Accumulated Impairment Losses - Confiscated Property/Assets
Net Value
Abandoned/Surrendered Property/Assets
Accumulated Impairment Losses - Abandoned/Surrendered
Property/Assets
Net Value
Other Assets
Accumulated Impairment Losses - Other Assets
Net Value
Prepayments
Advances to Contractors
Prepaid Rent
Prepaid Registration
Prepaid Insurance
Other Prepayments
Deposits
Deposit on Letters of Credit
Guaranty Deposits
Other Deposits

15,673.66
15,673.66
14,535.44
6,086.82
1,166.43
17.78
2,859.57
4,404.85
8,455.21
8,363.46
91.75

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
Finance Lease Payable
Awards and Rewards 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
Inter-Agency Payables
Inter-Agency Payables
Due to BIR
Due to GSIS
Due to Pag-IBIG
Due to PhilHealth
Due to NGAs
Due to GOCCs
Due to LGUs

74

Department
of Tourism
17,148.12
(1,225.01)
15,923.10
5,393.15
3,368.65
1,373.27
58.58
592.65
22,220.00
22,056.00
164.00

23.00
Department
of Trade

24.00
Department of
Transportation

and
Industry

and
Communications

2,155.63
2,155.63
28,861.44
28,861.44
9,872.78
270.80
8,882.48
719.49
34,420.58
34,036.77
383.81

4,245,748.86
(1,522.92)
4,244,225.95
32,862.19
27,875.13
4,006.76
980.31

42,065,499.00

998,136.30

1,478,839.76

55,230,072.89

86,639,988.56

3,831,327.93

4,345,903.66

68,329,649.16

9,998,639.58
9,998,639.58

209,588.69
209,588.69

323,648.11
323,648.11

3,700,966.34
3,700,966.34

9,803,535.18
195,104.40
-

188,482.37
21,106.32
-

128,301.19
195,346.91
-

3,560,183.53
138,665.63
2,117.19
-

641,103.22
641,103.22
58,963.82
3,807.38
1,691.09
1,685.93
544,167.53
7,801.16
22,986.31

64,805.78
64,805.78
8,556.43
746.22
214.57
122.29
40,062.82
13,740.17
1,363.26

53,004.16
53,004.16
18,169.10
6,243.64
957.68
491.93
25,016.22
529.34
1,596.25

941,011.83
941,011.83
52,606.63
21,341.09
1,970.50
434.55
429,127.68
435,220.62
310.76

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
21.00
22.00
Department
of Social

Intra - Agency Payables


Intra - Agency Payables
Due to Central Office
Due to Bureaus
Due to Regional Offices
Due to Operating Units
Trust Liabilities
Trust Liabilities
Trust Liabilities
Trust Liabilities - Disaster Risk Reduction and Management Fund
Bail Bonds Payable
Guaranty/Security Deposits Payable
Customers' Deposits Payable
Deferred Credits/Unearned Income
Deferred Credits/Unearned Income
Deferred Finance Lease Revenue
Deferred Service Concession Revenue
Other Deferred Credits
Other Unearned Revenue

Total Current Liabilities


Non- Current Liabilities
Financial Liabilities

Deferred Credits/Unearned Income

Provisions

and
Communications

50,529.85
50,529.85
48,317.98
816.63
1,395.24
-

9,463.85
9,463.85
9,263.85
200.00

7,109.77
7,109.77
5,629.35
1,480.42
-

21.69
21.69
21.69
-

420,413.85
420,413.85
28,636.53
373,136.14
18,641.19
-

22,881.02
22,881.02
1,700.69
100.00
16,599.13
4,481.20

70,078.21
70,078.21
128.72
232.80
69,716.69
-

230,023.01
230,023.01
43,286.11
729.91
186,007.00
-

3,029.60
3,029.60
3,029.60
-

88,693.70
88,693.70
88,693.70
-

523,148.54
523,148.54

53,055.02
53,055.02

28,465.66
28,465.66

5,958,054.17
5,958,054.17

11,633,835.05

359,794.36

485,335.52

10,918,770.74

Deferred Credits/Unearned Income


Deferred Finance Lease Revenue
Other Deferred Credits
Other Unearned Revenue

and
Industry

Department
of Tourism

Bills/Bonds/Loans 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

24.00
Department of
Transportation

Welfare and
Development

Other Payables
Other Payables

23.00
Department
of Trade

14,810.79
14,810.79
14,810.79
-

423.96
423.96
423.96
6,443.25
6,443.25
4,313.81
1,754.14
375.30
-

Other Payables
Other Payables

Total Non--Current Liabilities

Provisions
Pension Benefits Payable
Leave Benefits Payable
Retirement Gratuity Payable
Other Provisions
Trust Liabilities
Trust Liabilities
Trust Liabilities
Bail Bonds Payable
Guaranty/Security Deposits Payable

TOTAL LIABILITIES

11,633,835.05

75

14,810.79
374,605.15

485,335.52

6,867.21
10,925,637.95

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
21.00
22.00
Department
of Social

23.00
Department
of Trade

24.00
Department of
Transportation
and
Communications

Welfare and
Development

Department
of Tourism

and
Industry

75,006,153.52
75,006,153.52

3,456,722.77
3,456,722.77

3,860,568.14
3,860,568.14

57,404,011.21
57,404,011.21

TOTAL NET ASSETS/EQUITY

75,006,153.52

3,456,722.77

3,860,568.14

57,404,011.21

TOTAL LIABILITIES AND NET ASSETS/EQUITY

86,639,988.56

3,831,327.93

4,345,903.66

68,329,649.16

NET ASSETS/EQUITY
Equity
Accumulated Surplus/(Deficit)

Difference between totals and sum of components is due to rounding off

76

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
25.00
26.00
National
Presidential
Economic and Communications
Development
Operations
Authority
Office
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, Special Account
Cash - Treasury/Agency Deposit, Trust
Cash - Modified Disbursement System (MDS), Regular
Cash - Modified Disbursement System (MDS), Special Account
Cash - Modified Disbursement System (MDS), Trust
Cash Equivalents
Treasury Bills
Receivables
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
Loans Receivable - Government-Owned and/or Controlled
Corporations
Allowance for Impairment - Loans Receivable- Government-Owned
and/or Controlled Corporations
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 - Interest 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
Inter - Agency Receivables
Due from National Government Agencies
Due from Government-Owned and/or Controlled Corporations
Due from Local Government Units
Intra - Agency Receivables
Due from Central Office
Due from Bureaus
Due from Regional Offices
Due from Operating Units

77

27.00
Other
Executive
Offices

28.00
Autonomous
Region in
Muslim
Mindanao

477,152.41
5,615.86
3,863.47
1,752.39
335,379.16
332,786.96
2,592.20
59,152.41
59,152.41
77,004.98
5,516.06
26,546.13
44,892.64
50.15
-

205,355.68
4,003.82
1,315.00
2,688.82
191,687.34
191,617.75
69.59
9,664.51
4,612.70
5,051.80
-

11,378,711.42
7,866.70
368.85
7,497.85
3,195,396.81
27,606.23
1,376,204.49
1,708.62
1,789,877.48
4,046.91
4,046.91
8,171,401.00
7,581,967.28
142,653.55
443,398.75
682.17
2,699.24
-

2,488,899.99
55,477.97
304.96
55,173.01
2,431,659.91
2,426,267.12
5,392.78
1,762.11
1,762.11
-

234,026.72
58.11
58.11
58.11
-

483,671.00
59,201.99
109,331.38
(50,129.39)
59,201.99
-

12,831,419.86
580,119.71
212,311.26
(7,259.72)
205,051.54
-

4,112,188.89
7,464.10
10.85
10.85
-

218,671.11
84,110.44
123,520.74
11,039.93
149.66
149.66
-

395,388.94
190,293.69
204,951.77
143.47
17,803.33
17,803.33
-

5,261.29
5,261.29
370,713.23
(906.36)
369,806.87
7,310,171.34
6,377,485.31
62,218.79
870,467.25
98,370.00
1,883.92
81,264.57
15,221.51

6,000.00
(1,469.87)
4,530.13
1,405.67
(688.75)
716.92
2,206.19
2,206.19
2,545,973.77
1,238,741.47
1,307,232.30
1,373,876.40
6,627.74
47.31
919,772.71
447,428.64

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
25.00
26.00
National
Presidential
Economic and Communications
Development
Operations
Authority
Office
Other Receivables
Receivables - Disallowances/Charges
Due from Officers and Employees
Due from Non-Government Organizations/People's Organizations
Other Receivables
Allowance for Impairment - Other Receivables
Net Value - Other Receivables
Inventories
Inventory Held for Sale
Merchandise Inventory
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 Inventory
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
Financial Asstes - Held to Maturity
Investments in Treasury Bills - Local
Allowance for Impairment - Investments in Treasury Bills - Local
Net Value - Investment in Treasury Bills - Local
Investments in Treasury Bonds - Local
Allowance for Impairment - Investments in Treasury Bonds - Local
Net Value - Investments in Treasury Bonds-Local
Sinking Fund
Sinking Fund
Other Current Asset
Advances
Advances for Operating Expenses
Advances for Payroll
Advances to Special Disbursing Officer
Advances to Officers and Employees

78

27.00
Other
Executive
Offices

28.00
Autonomous
Region in
Muslim
Mindanao

15,147.84

11,276.74

4,842,758.81

184,874.63

12,002.88
453.25
991.20
1,700.51
1,700.51

694.74
2,142.38
8,439.62
8,439.62

113,943.14
6,824.63
1,049,515.51
3,672,475.54
3,672,475.54

173,511.08
10,413.83
725.00
224.71
224.71

44,473.27
735.06
735.06
154.95
113.75
41.20
-

118,007.95
108,830.03
43,177.25
32,974.81
32,677.97

119,344.33
2,992.67
2,992.67
349.22
349.22
-

24,159.14
-

43,583.26

9,177.93

116,002.45

24,159.14

36,836.17
204.63
95.19
522.62
5,924.66

7,286.46
33.00
44.31
1,814.15

43,296.95
4,794.36
56.74
2,079.39
4,840.77
14,960.50
1,706.59
44,267.13

16,211.21
153.45
3,550.20
142.18
1,830.86
2,271.25

127,000.00
127,000.00

127,000.00

127,000.00

66,923.22
4,648.69

49,511.28
41,267.57

531,202.67
402,777.47

135,441.52
34,394.78

5.12
1,021.24
2,663.35
958.99

15,161.07
13,404.73
3,611.90
9,089.87

16,317.79
23,427.82
278,437.18
84,594.68

3,632.41
17,953.12
1,140.19
11,669.06

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
25.00
26.00
National
Presidential
Economic and Communications
Development
Operations
Authority
Office
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 Current Assets

27.00
Other
Executive
Offices

28.00
Autonomous
Region in
Muslim
Mindanao

59,226.53
11,262.30

4,906.48
1,486.71

101,155.32
77,322.91

98,624.32
98,055.23

45,361.68
4.88
1,617.30
980.36
3,047.99
2,892.99
155.00

51.38
2,326.74
1,041.66
3,337.22
193.95
3,103.27
40.00

8,937.42
19.52
4,291.47
10,583.99
27,269.88
56.00
25,860.17
1,353.71

505.95
15.24
47.91
2,422.42
2,383.84
38.58

949,575.62

856,545.90

24,860,678.29

6,760,689.54

Non - Current Assets


Receivables
Loans and Receivable Accounts
Notes Receivable
Allowance for Impairment - Notes Receivable
Net Value - Notes Receivable
Loans Receivable - Government-Owned and/or Controlled
Corporations
Allowance for Impairment - Loans Receivable- Government-Owned
and/or Controlled Corporations
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 - Interest Receivable
Loans Receivable - Others
Allowance for Impairment - Loans Receivable - Others
Net Value - Loans Receivable - Others
Long-term Investments
Investments
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
Financial Assets - Others
Investments in Stocks
Investments in Bonds
Other Investments
Investments in GOCCs
Investments in GOCCs
Allowance for Impairment - Investments in GOCCs
Net Value - Investments in GOCCs
Sinking Fund
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

79

233.12
233.12
233.12
44.68
188.44
-

461,731.38
461,731.38
461,731.38
461,731.38
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
25.00
26.00
National
Presidential
Economic and Communications
Development
Operations
Authority
Office
Accumulated Impairment Losses - Investment Property, Buildings
Net Value
Property, Plant and Equipment
Land
Land
Accumulated Impairment Losses- Land
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
Infrastructure Assets
Road Networks
Accumulated Depreciation - Road Networks
Accumulated Impairment Losses - Road Networks
Net Value
Flood Control Systems
Accumulated Depreciation - Flood Control Systems
Accumulated Impairment Losses - Flood Control Systems
Net Value
Sewer Systems
Accumulated Depreciation - Sewer Systems
Accumulated Impairment Losses - Sewer Systems
Net Value
Water Supply Systems
Accumulated Depreciation - Water Supply Systems
Accumulated Impairment Losses - Water Supply Systems
Net Value
Power Supply Systems
Accumulated Depreciation - Power Supply Systems
Accumulated Impairment Losses - Power Supply Systems
Net Value
Communication Networks
Accumulated Depreciation - Communication Networks
Accumulated Impairment Losses - Communication Networks
Net Value
Seaport Systems
Accumulated Depreciation - Seaport Systems
Accumulated Impairment Losses - Seaport Systems
Net Value
Airport Systems
Accumulated Depreciation - Airport Systems
Accumulated Impairment Losses - Airport Systems
Net Value
Parks, Plazas and Monuments
Accumulated Depreciation - Parks, Plazas and Monuments
Accumulated Impairment Losses - Parks, Plazas and Monuments
Net Value
Other Infrastructure Assets
Accumulated Depreciation - Other Infrastructure Assets

80

1,816,104.10
639,525.13
639,525.13
639,525.13
9,072.48
-

1,246,081.61
91,972.52
91,972.52
91,972.52
-

27.00
Other
Executive
Offices
11,899,443.21
466,576.01
466,576.01
466,576.01
36,235.51
480.00

480.00
-

20,646.92
(11,574.44)
9,072.48
-

40,595.85
(4,840.35)
35,755.51
6,565,412.99
4,936,145.80
4,936,145.80
290.00
(212.06)
77.94
660.68
(267.58)
393.11
207,769.32
207,769.32
978,167.32
978,167.32
442,859.50
-

28.00
Autonomous
Region in
Muslim
Mindanao
6,578,113.10
22,612.44
22,612.44
22,612.44
31,200.54
6,550.00
(504.98)
6,045.03
35,277.03
(10,121.51)
25,155.51
152,663.55
31,170.15
31,170.15
1,776.43
1,776.43
1,522.24
(25.20)
1,497.04
760.50
760.50
4,798.29
(438.61)
4,359.68
113,099.75
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
25.00
26.00
National
Presidential
Economic and Communications
Development
Operations
Authority
Office
Accumulated Impairment Losses - Other Infrastructure Assets
Net Value
Buildings and Other Structures
Buildings
Accumulated Depreciation - Buildings
Accumulated Impairment Losses - Buildings
Net Value
School Buildings
Accumulated Depreciation - School Buildings
Accumulated Impairment Losses - School Buildings
Net Value
Hospitals and Health Centers
Accumulated Depreciation - Hospitals and Health Centers
Accumulated Impairment Losses - Hospitals and Health Centers
Net Value
Markets
Accumulated Depreciation - Markets
Accumulated Impairment Losses - Markets
Net Value
Slaughterhouses
Accumulated Depreciation - Slaughterhouses
Accumulated Impairment Losses- Slaughterhouses
Net Value
Hostels and Dormitories
Accumulated Depreciation - Hostels and Dormitories
Accumulated Impairment Losses - Hostels and Dormitories
Net Value
Other Structures
Accumulated Depreciation - Other Structures
Accumulated Impairment Losses - Other Structures
Net Value
Machinery and Equipment
Machinery
Accumulated Depreciation - Machinery
Accumulated Impairment Losses - Machinery
Net Value
Office Equipment
Accumulated Depreciation - Office Equipment
Accumulated Impairment Losses - Office Equipment
Net Value
Information and Communication Technology Equipment
Accumulated Depreciation - Information and Communication
Technology Equipment
Accumulated Impairment Losses - Information and Communication
Technology Equipment
Net Value
Agricultural and Forestry Equipment
Accumulated Depreciation - Agricultural and Forestry Equipment
Accumulated Impairment Losses - Agricultural and Forestry
Equipment
Net Value
Marine and Fishery Equipment
Accumulated Depreciation - Marine and Fishery Equipment
Accumulated Impairment Losses - Marine and Fishery Equipment
Net Value
Airport Equipment
Accumulated Depreciation - Airport Equipment
Accumulated Impairment Losses - Airport Equipment
Net Value
Communication Equipment
Accumulated Depreciation - Communication Equipment
Accumulated Impairment Losses - Communication Equipment
Net Value

81

27.00
Other
Executive
Offices

28.00
Autonomous
Region in
Muslim
Mindanao

231,920.73
284,788.07
(53,465.87)
231,322.21
1,304.23
(705.71)
598.52
340,698.51
147,082.85
(89,183.42)
57,899.42

214,752.35
319,543.28
(107,476.17)
212,067.11
3,381.98
(696.74)
2,685.24
840,367.71
333,422.01
(149,722.00)
183,700.01
148,798.24
(29,193.51)
119,604.73

442,859.50
2,433,457.78
1,696,108.07
(511,516.16)
1,184,591.91
202,128.15
(16,424.35)
185,703.80
9,743.81
(837.67)
8,906.14
4,137.18
(297.88)
3,839.30
1,578,115.41
(527,698.78)
1,050,416.63
865,675.92
9,312.29
(3,643.78)
5,668.51
271,333.74
(164,794.88)
106,538.86

113,099.75
657,878.32
234,288.79
(62,432.49)
171,856.31
335,494.23
(2,625.80)
332,868.43
1,275.00
1,275.00
154,010.51
(2,131.92)
151,878.59
239,958.17
777.00
(139.86)
637.14
40,666.14
(27,189.57)
13,476.56

683,992.02

69,407.03

1,047,270.45

72,391.43

(416,168.05)

(43,698.18)

(694,421.05)

(46,268.76)

(2,313.07)
265,510.90
-

25,708.85
-

352,849.40
1.55
(1.40)

26,122.67
6,029.27
(1,627.90)

20,760.83
(10,226.07)
10,534.76

449,742.62
(82,801.66)
366,940.96

0.16
223,344.14
(105,420.55)
117,923.59

4,401.37
422.42
(326.28)
96.14

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
25.00
26.00
National
Presidential
Economic and Communications
Development
Operations
Authority
Office
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 Equipment
Accumulated Impairment Losses - Sports Equipment
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
Aircrafts and Aircrafts Ground Equipment
Accumulated Depreciation - Aircrafts and Aircrafts Ground Equipment
Accumulated Impairment Losses - Aircrafts and Aircrafts Ground
Equipment
Net Value
Watercrafts
Accumulated Depreciation - Watercrafts
Accumulated Impairment Losses - Watercrafts
Net Value
Other Transportation Equipment
Accumulated Depreciation - Other Transportation Equipment
Accumulated Impairment Losses - Other Transportation Equipment
Net Value
Furniture, Fixtures and Books
Furniture and Fixtures
Accumulated Depreciation - Furniture and Fixtures

82

27.00
Other
Executive
Offices

531.65

9.60
9.60
496.33

1.54
(0.97)
0.57
4,651.26

(438.39)

(449.94)

(2,152.64)

93.26

46.39

2,498.62

28.00
Autonomous
Region in
Muslim
Mindanao
175,274.30
(56,726.25)
118,548.05
3,784.00
3,784.00

3,088.83
(262.92)

144,671.18
(19,581.50)

2,825.91
884.65

125,089.68
85,121.11

28,675.98

(36,924.89)
48,196.22

(5,563.91)
23,112.07

(720.42)
164.22

401.52
(166.88)
234.64
1,680.89
(427.44)

5,605.21
(2,047.76)
3,557.45
400.18
(112.82)
287.35
330,346.76
(201,110.14)

67,894.05
(29,092.25)
38,801.80
137,571.34
(84,916.46)

122.71
(33.13)
89.58
6,786.77
(2,041.12)

1,253.45
3,552.63
(1,370.69)
2,181.94
82,568.57
239,176.42
(156,618.93)
82,557.49
-

129,236.62
38,603.86
(27,328.11)
11,275.74
77,305.18
161,433.53
(84,134.88)
77,298.65
-

52,654.88
48,530.18
(33,076.54)
15,453.64
265,497.07
665,001.48
(400,245.99)
264,755.49
-

4,745.65
84,053.78
(39,108.83)
44,944.95
28,914.99
68,942.68
(40,986.19)
27,956.49
-

49.90
(38.82)
11.08
61,056.50

130.60
(124.07)
6.53
7,952.57

1,323.00
(809.73)
513.27
542.48
(314.17)
228.31
198,698.51

606.00
(545.40)
60.60
986.70
(88.80)
897.90
192,531.66

108,542.71
(47,904.83)

14,849.56
(7,014.68)

289,474.78
(148,729.73)

350,907.12
(168,743.31)

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
25.00
26.00
National
Presidential
Economic and Communications
Development
Operations
Authority
Office
Accumulated Impairment Losses - Furniture and Fixtures
Net Value
Books
Accumulated Depreciation - Books
Accumulated Impairment Losses - Books
Net Value
Leased Assets
Leased Assets, Land
Leased Assets, Buildings and Other Structures
Accumulated Depreciation - Leased Assets, Buildings and Other
Structures
Accumulated Impairment Losses - Leased Assets, Buildings and
Other Structures
Net Value
Leased Assets, Machinery and Equipment
Accumulated Depreciation - Leased Assets, Machinery and
Equipment
Accumulated Impairment Losses - Leased Assets, Machinery and
Equipment
Net Value
Other Leased Assets
Accumulated Depreciation - Other Leased Assets
Accumulated Impairment Losses - Other Leased Assets
Net Value
Leased Assets Improvements
Leased Assets Improvements, Land
Accumulated Depreciation - Leased Assets Improvements, Land
Accumulated Impairment Losses - Leased Assets Improvements,
Land
Net Value
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 Heritage Assets
Accumulated Impairment Losses - Other Heritage Assets
Net Value
Other Property Plant and Equiptment
Work/Zoo Animals

83

60,637.89
1,117.61
(699.00)
418.61
-

7,834.88
187.75
(70.06)
117.69
-

27.00
Other
Executive
Offices
140,745.05
350,534.83
(292,581.36)
57,953.47
-

28.00
Autonomous
Region in
Muslim
Mindanao
182,163.81
103,678.48
(93,310.64)
10,367.85
-

30,377.77
266.85
(220.15)

7,870.75
1,585.50
(1,372.44)

46.70
7,105.52
(4,072.36)

213.06
17,774.46
(10,122.27)

3,033.16
27,423.81
(125.90)

7,652.19
5.50
-

27,297.91
395,241.88
8,582.36
176,593.71
210,065.81
25,642.54
-

3.91
3.91
13,727.38
-

5.50
791,310.93
278,504.59
512,806.33
161,084.92
99,668.60
99,668.60
54,616.80
(100.49)
54,516.32
6,900.00
6,900.00
107,622.82
7,002.67

5,239,093.14
3,955,128.05
1,283,965.09
13,260.30
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
25.00
26.00
National
Presidential
Economic and Communications
Development
Operations
Authority
Office
Accumulated Depreciation - Work/Zoo Animals
Accumulated Impairment Losses - Work/Zoo Animals
Net Value
Other Property, Plant and Equipment
Accumulated Depreciation - Other Property, Plant and Equipment
Accumulated Impairment Losses - Other Property, Plant and
Equipment
Net Value
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
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

Muslim
Mindanao

26,411.18
(12,683.80)

7,002.67
284,596.91
(183,976.76)

27,611.83
(14,351.54)

25,642.54

13,727.38

100,620.15

13,260.30

2,890.65
3,918.24
(1,027.59)
2,890.65

Other Non-Current Assets

72,608.39
67,287.27
760.94
760.94
-

84

Other
Executive
Offices

28.00
Autonomous
Region in

60,487.42
(34,844.87)

Intangible Assets
Patents/Copyrights
Accumulated Amortization - Patents/Copyrights
Net Value
Computer Software
Accumulated Amortization - Computer Software
Net Value

Other Assets
Acquired Assets
Accumulated Impairment Losses - Acquired Assets
Net Value
Foreclosed Property/Assets
Accumulated Impairment Losses - Foreclosed Property/Assets
Net Value

27.00

15.80
15.80
15.80
10,081.62
10,026.62
-

25,844.49
40,164.62
(14,320.13)
25,844.49
40,404.89
35,096.97
-

10,348.06
10,348.06
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
25.00
26.00
National
Presidential
Economic and Communications
Development
Operations
Authority
Office
-

Forfeited Property/Assets
Accumulated Impairment Losses - Forfeited Property/Assets
Net Value
Confiscated Property/Assets
Accumulated Impairment Losses - Confiscated Property/Assets
Net Value
Abandoned/Surrendered Property/Assets
Accumulated Impairment Losses - Abandoned/Surrendered
Property/Assets
Net Value
Other Assets
Accumulated Impairment Losses - Other Assets
Net Value
Prepayments
Advances to Contractors
Prepaid Rent
Prepaid Registration
Prepaid Insurance
Other Prepayments
Deposits
Deposit on Letters of Credit
Guaranty Deposits
Other Deposits

66,526.33
66,526.33
4,618.50
206.99
4,369.75
2.78
18.45
20.54
702.62
702.62
-

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
Finance Lease Payable
Awards and Rewards 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
Inter-Agency Payables
Inter-Agency Payables
Due to BIR
Due to GSIS
Due to Pag-IBIG
Due to PhilHealth
Due to NGAs
Due to GOCCs
Due to LGUs

85

10,781.20
(754.57)
10,026.62
55.00
55.00
-

27.00
Other
Executive
Offices
1,403.15
1,403.15
-

28.00
Autonomous
Region in
Muslim
Mindanao
-

33,693.82
33,693.82
3,086.53
797.04
2,075.12
37.55
176.81
2,221.39
2,176.50
44.89

10,348.06
10,348.06
-

1,891,836.26

1,256,179.03

12,427,423.96

6,588,461.15

2,841,411.88

2,112,724.93

37,288,102.25

13,349,150.69

518,556.60
518,556.60

135,983.72
135,983.72

7,524,075.42
7,521,347.78

728,565.53
728,565.53

500,472.04
18,084.56
-

134,873.00
1,110.72
-

7,485,132.68
36,215.10
2,727.64
(328.46)
(328.46)
3,056.10
-

438,215.71
290,349.82
-

190,385.95
190,385.95
41,077.45
3,808.59
769.08
493.11
139,426.21
120.42
4,691.10

407,366.57
407,366.57
18,128.23
2,909.99
(1,011.26)
81.31
363,053.38
23,876.73
328.19

3,727,935.77
3,727,935.77
43,797.19
9,874.91
1,541.40
1,161.32
3,542,993.98
33,904.24
94,662.73

1,669,901.82
1,669,901.82
48,950.98
408,944.10
8,697.14
11,745.62
1,130,158.36
61,405.63

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
25.00
26.00
National
Presidential
Economic and Communications
Development
Operations
Authority
Office
Intra - Agency Payables
Intra - Agency Payables
Due to Central Office
Due to Bureaus
Due to Regional Offices
Due to Operating Units

14,731.95
14,731.95
3,648.33
11,083.62
-

Trust Liabilities
Trust Liabilities
Trust Liabilities
Trust Liabilities - Disaster Risk Reduction and Management Fund
Bail Bonds Payable
Guaranty/Security Deposits Payable
Customers' Deposits Payable
Deferred Credits/Unearned Income
Deferred Credits/Unearned Income
Deferred Finance Lease Revenue
Deferred Service Concession Revenue
Other Deferred Credits
Other Unearned Revenue

Total Current Liabilities


Non- Current Liabilities
Financial Liabilities

Muslim
Mindanao
218,162.43
218,162.43
213,226.40
47.31
4,888.71

150,938.53
150,938.53
938.84
229.00
15,299.36
134,471.34

179,973.32
179,973.32
130,834.64
773.44
48,365.25
-

90,758.93
90,758.93
101.19
244.07
3,741.71
86,671.95
-

8,271.08
8,271.08
8,271.08
-

9,265.08
9,265.08
1,565.62
7,699.46
-

2,573.28
2,573.28
2,573.28
-

21,294.65
21,294.65

9,769.84
9,769.84

258,527.78
258,527.78

137,744.26
137,744.26

874,027.24

712,329.75

11,703,435.04

2,847,706.26

Other Payables
Other Payables

Other
Executive
Offices

28.00
Autonomous
Region in

3,657.67
3,657.67
2,718.40
939.27
-

129,058.10
129,058.10
126,885.85
25.71
2,146.55
-

27.00

18,014.50
18,014.50
18,014.50
-

25,254.67
25,254.67
25,254.67
-

19,166.11
19,166.11
19,166.11
-

23,288.47
23,288.47
13,269.68
0.75
10,018.04

473.48
473.48
135.01
338.47

Other Payables
Other Payables

10,687.70
10,687.70

13,678.84
13,678.84

Total Non--Current Liabilities

36,419.53

76,587.61

Bills/Bonds/Loans 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
Deferred Credits/Unearned Income

2,443.36
2,443.36
2,443.36
-

Deferred Credits/Unearned Income


Deferred Finance Lease Revenue
Other Deferred Credits
Other Unearned Revenue
Provisions

Provisions
Pension Benefits Payable
Leave Benefits Payable
Retirement Gratuity Payable
Other Provisions
Trust Liabilities
Trust Liabilities
Trust Liabilities
Bail Bonds Payable
Guaranty/Security Deposits Payable

TOTAL LIABILITIES

910,446.78

86

712,329.75

11,780,022.65

2,847,706.26

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
25.00
26.00
National
Presidential
Economic and Communications
Development
Operations
Authority
Office

27.00
Other
Executive
Offices

28.00
Autonomous
Region in
Muslim
Mindanao

NET ASSETS/EQUITY
Equity
Accumulated Surplus/(Deficit)

1,930,965.10
1,930,965.10

1,400,395.18
1,400,395.18

25,508,079.60
25,508,079.60

10,501,444.43
10,501,444.43

TOTAL NET ASSETS/EQUITY

1,930,965.10

1,400,395.18

25,508,079.60

10,501,444.43

TOTAL LIABILITIES AND NET ASSETS/EQUITY

2,841,411.88

2,112,724.93

37,288,102.25

13,349,150.69

Difference between totals and sum of components is due to rounding off

87

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
29.00
30.00
Joint
LegislativeExecutive
The
Councils
Judiciary
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, Special Account
Cash - Treasury/Agency Deposit, Trust
Cash - Modified Disbursement System (MDS), Regular
Cash - Modified Disbursement System (MDS), Special Account
Cash - Modified Disbursement System (MDS), Trust
Cash Equivalents
Treasury Bills
Receivables
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
Loans Receivable - Government-Owned and/or Controlled
Corporations
Allowance for Impairment - Loans Receivable- Government-Owned
and/or Controlled Corporations
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 - Interest 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
Inter - Agency Receivables
Due from National Government Agencies
Due from Government-Owned and/or Controlled Corporations
Due from Local Government Units
Intra - Agency Receivables
Due from Central Office
Due from Bureaus
Due from Regional Offices
Due from Operating Units

88

148.24
33.49
3.49
30.00
114.75
114.75
-

13,966,758.64
789,233.96
788,888.48
345.48
12,273,158.62
2,845,449.42
9,427,709.20
478,809.35
25,502.82
1,336.03
451,970.50
425,556.71
25,543.83
301,515.35
98,497.53
-

7.86
-

516,011.71
825.27
671.48
671.48
-

31.00

32.00

Civil
Service
Commission

Commission

627,657.04
2,634.19
2,409.06
225.13
625,022.85
623,465.99
50.00
1,506.86
-

2,583,975.96
3,782.45
3,331.39
451.06
2,461,593.70
2,461,593.70
96,248.51
96,248.51
22,351.30
22,351.30
-

112,609.06
1,539.03
1,540.08
(1.05)
1,539.03
-

on
Audit

258,327.07
-

0.02
0.02
-

153.80
153.80
234,585.57
94,266.11
108.97
140,210.49
-

8,215.68
4,866.91
2.48
3,346.29
67,066.21
16,073.88
50,992.33
-

64,184.11
2,969.56
61,032.23
182.32
141,911.21
141,911.21
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
29.00
30.00
Joint
LegislativeExecutive
The
Councils
Judiciary
Other Receivables
Receivables - Disallowances/Charges
Due from Officers and Employees
Due from Non-Government Organizations/People's Organizations
Other Receivables
Allowance for Impairment - Other Receivables
Net Value - Other Receivables
Inventories
Inventory Held for Sale
Merchandise Inventory
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 Inventory
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
Financial Asstes - Held to Maturity
Investments in Treasury Bills - Local
Allowance for Impairment - Investments in Treasury Bills - Local
Net Value - Investment in Treasury Bills - Local
Investments in Treasury Bonds - Local
Allowance for Impairment - Investments in Treasury Bonds - Local
Net Value - Investments in Treasury Bonds-Local
Sinking Fund
Sinking Fund
Other Current Asset
Advances
Advances for Operating Expenses
Advances for Payroll
Advances to Special Disbursing Officer
Advances to Officers and Employees

89

31.00

32.00

Civil
Service
Commission

Commission
on
Audit

7.85

280,600.87

35,788.14

52,231.74

7.85
-

255.75
44,608.37
235,736.75
235,736.75

1,033.75
347.70
34,406.70
34,406.70

524.74
7,128.10
43.69
44,535.21
44,535.21

13.86
-

442,600.52
-

10,012.74
-

16,016.02
-

13.86

442,600.52

10,012.74

16,016.02

10.29
3.57

314,593.41
20,285.11
3,950.72
2,064.19
2,588.32
99,118.77

6,128.05
3,125.52
4.73
46.98
60.43
647.03

15,454.69
0.66
365.75
194.92

99,970.08
99,970.08

99,970.08
99,970.08
-

12,294.26
5,130.47

15,591.70
3,251.95

28,029.93
10,249.31

155.91
71.46
370.95
4,532.15

9.36
15.00
3,227.59

33.54
3,765.47
6,450.31

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
29.00
30.00
Joint
LegislativeExecutive
The
Councils
Judiciary
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 Current Assets

31.00

32.00

Civil
Service
Commission

Commission
on
Audit

2,042.48
38.45

10,690.21
8,945.06

17,780.61
14,784.41

784.32
1,185.87
33.84
5,121.31
5,121.31
-

914.35
830.80
1,649.54
1,649.54
-

2,937.11
59.09
-

15,037,635.21

765,870.54

2,886,348.98

169.97

Non - Current Assets


Receivables
Loans and Receivable Accounts
Notes Receivable
Allowance for Impairment - Notes Receivable
Net Value - Notes Receivable
Loans Receivable - Government-Owned and/or Controlled
Corporations
Allowance for Impairment - Loans Receivable- Government-Owned
and/or Controlled Corporations
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 - Interest Receivable
Loans Receivable - Others
Allowance for Impairment - Loans Receivable - Others
Net Value - Loans Receivable - Others
Long-term Investments
Investments
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
Financial Assets - Others
Investments in Stocks
Investments in Bonds
Other Investments
Investments in GOCCs
Investments in GOCCs
Allowance for Impairment - Investments in GOCCs
Net Value - Investments in GOCCs
Sinking Fund
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

90

6.30
6.30
6.30
3.30
3.00
-

599.32
599.32
599.32
47.00
552.32
-

1,798.12
1,798.12
1,798.12
1,798.12
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
29.00
30.00
Joint
LegislativeExecutive
The
Councils
Judiciary
Accumulated Impairment Losses - Investment Property, Buildings
Net Value
Property, Plant and Equipment
Land
Land
Accumulated Impairment Losses- Land
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
Infrastructure Assets
Road Networks
Accumulated Depreciation - Road Networks
Accumulated Impairment Losses - Road Networks
Net Value
Flood Control Systems
Accumulated Depreciation - Flood Control Systems
Accumulated Impairment Losses - Flood Control Systems
Net Value
Sewer Systems
Accumulated Depreciation - Sewer Systems
Accumulated Impairment Losses - Sewer Systems
Net Value
Water Supply Systems
Accumulated Depreciation - Water Supply Systems
Accumulated Impairment Losses - Water Supply Systems
Net Value
Power Supply Systems
Accumulated Depreciation - Power Supply Systems
Accumulated Impairment Losses - Power Supply Systems
Net Value
Communication Networks
Accumulated Depreciation - Communication Networks
Accumulated Impairment Losses - Communication Networks
Net Value
Seaport Systems
Accumulated Depreciation - Seaport Systems
Accumulated Impairment Losses - Seaport Systems
Net Value
Airport Systems
Accumulated Depreciation - Airport Systems
Accumulated Impairment Losses - Airport Systems
Net Value
Parks, Plazas and Monuments
Accumulated Depreciation - Parks, Plazas and Monuments
Accumulated Impairment Losses - Parks, Plazas and Monuments
Net Value
Other Infrastructure Assets
Accumulated Depreciation - Other Infrastructure Assets

91

1,425.04
-

4,089,062.21
112,894.40
112,894.40
112,894.40
96.30
-

31.00

32.00

Civil
Service
Commission

Commission

568,209.43
33,431.41
33,431.41
33,431.41
2,997.15
-

on
Audit
1,317,291.48
27,701.60
27,701.60
27,701.60
13,448.46
-

448.49
(352.20)
96.30
-

5,858.54
(2,861.39)
2,997.15
-

53,327.06
(39,878.60)
13,448.46
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
29.00
30.00
Joint
LegislativeExecutive
The
Councils
Judiciary
Accumulated Impairment Losses - Other Infrastructure Assets
Net Value
Buildings and Other Structures
Buildings
Accumulated Depreciation - Buildings
Accumulated Impairment Losses - Buildings
Net Value
School Buildings
Accumulated Depreciation - School Buildings
Accumulated Impairment Losses - School Buildings
Net Value
Hospitals and Health Centers
Accumulated Depreciation - Hospitals and Health Centers
Accumulated Impairment Losses - Hospitals and Health Centers
Net Value
Markets
Accumulated Depreciation - Markets
Accumulated Impairment Losses - Markets
Net Value
Slaughterhouses
Accumulated Depreciation - Slaughterhouses
Accumulated Impairment Losses- Slaughterhouses
Net Value
Hostels and Dormitories
Accumulated Depreciation - Hostels and Dormitories
Accumulated Impairment Losses - Hostels and Dormitories
Net Value
Other Structures
Accumulated Depreciation - Other Structures
Accumulated Impairment Losses - Other Structures
Net Value
Machinery and Equipment
Machinery
Accumulated Depreciation - Machinery
Accumulated Impairment Losses - Machinery
Net Value
Office Equipment
Accumulated Depreciation - Office Equipment
Accumulated Impairment Losses - Office Equipment
Net Value
Information and Communication Technology Equipment
Accumulated Depreciation - Information and Communication
Technology Equipment
Accumulated Impairment Losses - Information and Communication
Technology Equipment
Net Value
Agricultural and Forestry Equipment
Accumulated Depreciation - Agricultural and Forestry Equipment
Accumulated Impairment Losses - Agricultural and Forestry
Equipment
Net Value
Marine and Fishery Equipment
Accumulated Depreciation - Marine and Fishery Equipment
Accumulated Impairment Losses - Marine and Fishery Equipment
Net Value
Airport Equipment
Accumulated Depreciation - Airport Equipment
Accumulated Impairment Losses - Airport Equipment
Net Value
Communication Equipment
Accumulated Depreciation - Communication Equipment
Accumulated Impairment Losses - Communication Equipment
Net Value

92

31.00

32.00

Civil
Service
Commission

Commission
on
Audit

319.35
625.04
(543.73)
81.31

2,642,764.92
3,611,492.07
(979,508.06)
2,631,984.02
21,900.04
(11,119.14)
10,780.90
509,859.08
197,263.40
(143,455.20)
53,808.20

222,689.85
268,474.35
(47,533.14)
220,941.21
10,818.65
(9,070.02)
1,748.64
147,947.90
2,374.29
(646.40)
1,727.88
53,812.45
(33,806.59)
20,005.86

563,399.11
891,470.43
(471,949.55)
419,520.88
166,135.95
(44,218.05)
121,917.90
28,897.07
(6,936.74)
21,960.33
264,015.33
91,162.48
(61,219.19)
29,943.29

819.89

1,077,603.66

247,180.00

578,518.36

(581.85)

(746,624.68)

(142,399.73)

(391,175.52)

238.04
-

330,978.98
-

104,780.27
-

187,342.84
-

30,901.85
(13,095.28)
17,806.56

17,795.32
(8,546.28)
9,249.04

39,517.48
(26,950.16)
12,567.32

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
29.00
30.00
Joint
LegislativeExecutive
The
Councils
Judiciary
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 Equipment
Accumulated Impairment Losses - Sports Equipment
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
Aircrafts and Aircrafts Ground Equipment
Accumulated Depreciation - Aircrafts and Aircrafts Ground Equipment
Accumulated Impairment Losses - Aircrafts and Aircrafts Ground
Equipment
Net Value
Watercrafts
Accumulated Depreciation - Watercrafts
Accumulated Impairment Losses - Watercrafts
Net Value
Other Transportation Equipment
Accumulated Depreciation - Other Transportation Equipment
Accumulated Impairment Losses - Other Transportation Equipment
Net Value
Furniture, Fixtures and Books
Furniture and Fixtures
Accumulated Depreciation - Furniture and Fixtures

93

31.00

32.00

Civil
Service
Commission

Commission
on
Audit

9,336.26

372.85

545.13
(355.70)
189.43
-

(6,540.40)

(243.32)

2,795.86

129.53

128.93
(89.98)

151.90
(133.68)

845.85
(549.54)

296.31
7,580.96

38.96
88.90

18.22
5,856.91

(3,839.93)
3,741.04

(44.74)
44.16

(2,879.88)
2,977.02

645.36
(473.53)
171.83
-

350.84
(167.21)
183.63
64.50
(20.25)

5,304.17
(4,269.13)
1,035.04
4,510.21
(2,813.64)
1,696.57
12,580.14
(5,761.53)

199,041.04
(98,780.75)
100,260.30
173,132.32
406,508.36
(233,376.04)
173,132.32
-

44.25
23,870.89
(12,126.56)
11,744.33
23,224.21
62,287.18
(39,070.33)
23,216.85
-

6,818.61
42,753.90
(21,326.91)
21,426.99
55,651.73
164,923.13
(109,271.40)
55,651.73
-

29.17

522,510.66

7.90
(0.53)
7.37
19,491.99

23,160.07

126.90
(98.63)

639,175.78
(135,925.10)

38,967.91
(19,653.90)

55,221.48
(34,087.67)

1,076.52
1,604.50
(527.98)
1,076.52
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
29.00
30.00
Joint
LegislativeExecutive
The
Councils
Judiciary
Accumulated Impairment Losses - Furniture and Fixtures
Net Value
Books
Accumulated Depreciation - Books
Accumulated Impairment Losses - Books
Net Value
Leased Assets
Leased Assets, Land
Leased Assets, Buildings and Other Structures
Accumulated Depreciation - Leased Assets, Buildings and Other
Structures
Accumulated Impairment Losses - Leased Assets, Buildings and
Other Structures
Net Value
Leased Assets, Machinery and Equipment
Accumulated Depreciation - Leased Assets, Machinery and
Equipment
Accumulated Impairment Losses - Leased Assets, Machinery and
Equipment
Net Value
Other Leased Assets
Accumulated Depreciation - Other Leased Assets
Accumulated Impairment Losses - Other Leased Assets
Net Value
Leased Assets Improvements
Leased Assets Improvements, Land
Accumulated Depreciation - Leased Assets Improvements, Land
Accumulated Impairment Losses - Leased Assets Improvements,
Land
Net Value
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 Heritage Assets
Accumulated Impairment Losses - Other Heritage Assets
Net Value
Other Property Plant and Equiptment
Work/Zoo Animals

94

28.27
9.06
(8.15)
0.91
-

503,250.68
86,513.96
(67,253.98)
19,259.98
-

31.00

32.00

Civil
Service
Commission

Commission

19,314.01
1,248.96
(1,070.98)
177.98
-

on
Audit
21,133.81
6,571.54
(4,545.28)
2,026.26
-

917.84
-

18,356.88
(17,439.03)

917.84
-

125,030.09
125,030.09
-

1,856.60
-

117,067.64
1,283.00
115,784.64
1,359.27
-

366,767.82
366,767.82
2,581.37
2,593.98
(12.61)
2,581.37
565.99
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
29.00
30.00
Joint
LegislativeExecutive
The
Councils
Judiciary
Accumulated Depreciation - Work/Zoo Animals
Accumulated Impairment Losses - Work/Zoo Animals
Net Value
Other Property, Plant and Equipment
Accumulated Depreciation - Other Property, Plant and Equipment
Accumulated Impairment Losses - Other Property, Plant and
Equipment
Net Value
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
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
Patents/Copyrights
Accumulated Amortization - Patents/Copyrights
Net Value
Computer Software
Accumulated Amortization - Computer Software
Net Value

Other Assets
Acquired Assets
Accumulated Impairment Losses - Acquired Assets
Net Value
Foreclosed Property/Assets
Accumulated Impairment Losses - Foreclosed Property/Assets
Net Value

95

32.00

Civil
Service
Commission

Commission

5,088.39
(3,231.78)

3,636.12
(2,276.85)

1,856.60

1,359.27

on
Audit
1,825.58
(1,259.59)
565.99

Other Non-Current Assets

31.00

116.62
113.63
-

8,520.57
23,604.19
(15,083.62)
8,520.57
3,794,042.63
3,769,726.24
-

338.42
773.23
(434.81)
338.42
415,289.13
415,289.13
-

110,487.41
110,487.41
110,487.41
890,613.38
887,326.03
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
29.00
30.00
Joint
LegislativeExecutive
The
Councils
Judiciary
Forfeited Property/Assets
Accumulated Impairment Losses - Forfeited Property/Assets
Net Value
Confiscated Property/Assets
Accumulated Impairment Losses - Confiscated Property/Assets
Net Value
Abandoned/Surrendered Property/Assets
Accumulated Impairment Losses - Abandoned/Surrendered
Property/Assets
Net Value
Other Assets
Accumulated Impairment Losses - Other Assets
Net Value
Prepayments
Advances to Contractors
Prepaid Rent
Prepaid Registration
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
Finance Lease Payable
Awards and Rewards 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
Inter-Agency Payables
Inter-Agency Payables
Due to BIR
Due to GSIS
Due to Pag-IBIG
Due to PhilHealth
Due to NGAs
Due to GOCCs
Due to LGUs

96

31.00

32.00

Civil
Service
Commission

Commission

on
Audit
-

113.63
113.63
3.00
3.00
-

3,769,726.24
3,769,726.24
22,591.29
22,503.29
88.00
1,725.11
1,725.11
-

415,289.13
415,289.13
-

887,326.03
887,326.03
3,287.35
3,287.35
-

1,541.66

7,891,631.72

984,436.31

2,320,190.39

1,711.63

22,929,266.93

1,750,306.84

5,206,539.36

268.41
268.41

576,085.03
576,085.03

15,963.56
15,963.56

718,052.83
718,052.83

150.93
117.49
-

128,677.51
447,407.52
-

11,694.93
4,268.62
-

122,402.05
595,650.78
-

41.85
41.85
31.94
9.29
0.50
0.11
-

(2,402.40)
(2,402.40)
34,778.24
(130,642.27)
(1,631.40)
13,457.45
81,977.67
(763.27)
421.19

27,795.53
27,795.53
23,381.57
3,646.82
505.59
198.65
55.09
7.82
-

206,209.54
206,209.54
182,551.46
16,276.20
1,250.65
1,667.68
4,456.87
6.69
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
29.00
30.00
Joint
LegislativeExecutive
The
Councils
Judiciary

32.00

Civil
Service
Commission

Commission

54,623.58
54,623.58
50,133.93
4,474.08
15.57

141,911.21
141,911.21
141,911.21
311,796.09
311,796.09
308,641.03
3,155.06
-

on
Audit

Intra - Agency Payables


Intra - Agency Payables
Due to Central Office
Due to Bureaus
Due to Regional Offices
Due to Operating Units

Trust Liabilities
Trust Liabilities
Trust Liabilities
Trust Liabilities - Disaster Risk Reduction and Management Fund
Bail Bonds Payable
Guaranty/Security Deposits Payable
Customers' Deposits Payable

9,521,125.16
9,521,125.16
517,792.04
8,972,726.25
30,606.87
-

1,632.28
1,632.28
1,531.06
101.23
-

Deferred Credits/Unearned Income


Deferred Credits/Unearned Income
Deferred Finance Lease Revenue
Deferred Service Concession Revenue
Other Deferred Credits
Other Unearned Revenue

18.50
18.50
18.50
-

3,178.31
3,178.31
3,178.31
-

4.26
4.26

4,126,074.15
4,126,074.15

36,427.81
36,427.81

1,175,563.96
1,175,563.96

314.53

14,220,900.45

139,621.07

2,553,533.64

Other Payables
Other Payables
Total Current Liabilities
Non- Current Liabilities
Financial Liabilities
Bills/Bonds/Loans 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
Deferred Credits/Unearned Income
Deferred Credits/Unearned Income
Deferred Finance Lease Revenue
Other Deferred Credits
Other Unearned Revenue
Provisions
Provisions
Pension Benefits Payable
Leave Benefits Payable
Retirement Gratuity Payable
Other Provisions
Trust Liabilities

31.00

7,122.97
7,122.97
7,122.97
-

238.07
238.07
238.07
-

58,496.37
58,496.37
347.46
35,837.67
22,311.24

Other Payables
Other Payables

15,910.26
15,910.26

Total Non--Current Liabilities

81,767.67

Trust Liabilities
Trust Liabilities
Bail Bonds Payable
Guaranty/Security Deposits Payable

TOTAL LIABILITIES

314.53

97

14,302,668.11

139,621.07

2,553,533.64

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
29.00
30.00
Joint
LegislativeExecutive
The
Councils
Judiciary

31.00

32.00

Civil
Service
Commission

Commission
on
Audit

NET ASSETS/EQUITY
Equity
Accumulated Surplus/(Deficit)

1,397.10
1,397.10

8,626,598.81
8,626,598.81

1,610,685.78
1,610,685.78

2,653,005.73
2,653,005.73

TOTAL NET ASSETS/EQUITY

1,397.10

8,626,598.81

1,610,685.78

2,653,005.73

TOTAL LIABILITIES AND NET ASSETS/EQUITY

1,711.63

22,929,266.93

1,750,306.84

5,206,539.36

Difference between totals and sum of components is due to rounding off

98

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
33.00

Office
of the
Ombudsman

35.00
Commission
on
Human
Rights

Development
Authority

2,277,085.70
32,284.01
7,009.75
25,274.26
2,244,801.68
2,244,801.68
-

157,513.90
20.87
13.83
7.04
144,858.67
144,858.67
2,683.13
2,683.13
9,951.24
9,951.24
-

29,445.06
100.00
100.00
29,345.06
29,345.06
-

1,000,532.04
898.50
898.50
983,785.42
983,785.42
15,848.12
15,848.12
-

3,278,799.05
-

19,348.45
-

8,455.98
-

1,078,727.27
-

Commission
on
Elections
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, Special Account
Cash - Treasury/Agency Deposit, Trust
Cash - Modified Disbursement System (MDS), Regular
Cash - Modified Disbursement System (MDS), Special Account
Cash - Modified Disbursement System (MDS), Trust
Cash Equivalents
Treasury Bills
Receivables
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
Loans Receivable - Government-Owned and/or Controlled
Corporations
Allowance for Impairment - Loans Receivable- Government-Owned
and/or Controlled Corporations
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 - Interest 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
Inter - Agency Receivables
Due from National Government Agencies
Due from Government-Owned and/or Controlled Corporations
Due from Local Government Units
Intra - Agency Receivables
Due from Central Office
Due from Bureaus
Due from Regional Offices
Due from Operating Units

99

34.00

36.00
Metropolitan
Manila

1,139,566.16
1,005,617.22
85.90
133,863.05
-

1,646.06
1,646.06
14,843.75
11,404.38
3,439.37
-

8,383.60
8,383.60
-

1,042,182.54
12,368.34
54.82
1,029,759.39
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
33.00

Office
of the
Ombudsman

35.00
Commission
on
Human
Rights

Development
Authority

2,139,232.89

2,858.64

72.38

36,544.73

140,792.43
214.73
1,998,225.72
1,998,225.72

94.39
128.05
2,636.20
2,636.20

69.39
2.99
2.99

221.51
938.28
35,384.94
35,384.94

909,789.52
43.53
43.53
-

11,281.28
-

1,063.05
-

26,673.25
-

909,745.99

11,281.28

1,063.05

26,673.25

383,587.67
1,012.80
730.50
811.58
5,589.50
518,013.94

8,925.82
451.51
437.34
230.24
1,236.37

1,063.05
-

1,542.28
950.64
561.25
256.62
22,722.41
640.05

Commission
on
Elections
Other Receivables
Receivables - Disallowances/Charges
Due from Officers and Employees
Due from Non-Government Organizations/People's Organizations
Other Receivables
Allowance for Impairment - Other Receivables
Net Value - Other Receivables
Inventories
Inventory Held for Sale
Merchandise Inventory
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 Inventory
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
Financial Asstes - Held to Maturity
Investments in Treasury Bills - Local
Allowance for Impairment - Investments in Treasury Bills - Local
Net Value - Investment in Treasury Bills - Local
Investments in Treasury Bonds - Local
Allowance for Impairment - Investments in Treasury Bonds - Local
Net Value - Investments in Treasury Bonds-Local
Sinking Fund
Sinking Fund
Other Current Asset
Advances
Advances for Operating Expenses
Advances for Payroll
Advances to Special Disbursing Officer
Advances to Officers and Employees

100

34.00

36.00
Metropolitan
Manila

2,206,592.53
2,206,592.53

53,401.57
8,378.90

13,980.82
13,815.56

254,816.21
34,723.13

3.63
2,206,588.91

8,306.86
72.03

12,897.03
918.53

1,568.41
32,685.13
469.58

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
33.00
Commission
on
Elections
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 Current Assets

34.00

Office
of the
Ombudsman

35.00
Commission
on
Human
Rights

36.00
Metropolitan
Manila
Development
Authority

45,022.67
41,313.65

44.00
0.37
2,111.55
1,449.36
103.75
-

165.26
165.26
-

481.31
4,443.59
4,443.59
-

241,545.19

52,944.91

2,360,748.78

8,672,266.80

215,649.50
215,168.19

Non - Current Assets


Receivables
Loans and Receivable Accounts
Notes Receivable
Allowance for Impairment - Notes Receivable
Net Value - Notes Receivable
Loans Receivable - Government-Owned and/or Controlled
Corporations
Allowance for Impairment - Loans Receivable- Government-Owned
and/or Controlled Corporations
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 - Interest Receivable
Loans Receivable - Others
Allowance for Impairment - Loans Receivable - Others
Net Value - Loans Receivable - Others
Long-term Investments
Investments
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
Financial Assets - Others
Investments in Stocks
Investments in Bonds
Other Investments
Investments in GOCCs
Investments in GOCCs
Allowance for Impairment - Investments in GOCCs
Net Value - Investments in GOCCs
Sinking Fund
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

101

1.86
1.86
1.86
1.86
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
33.00
Commission
on
Elections
Accumulated Impairment Losses - Investment Property, Buildings
Net Value
Property, Plant and Equipment
Land
Land
Accumulated Impairment Losses- Land
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
Infrastructure Assets
Road Networks
Accumulated Depreciation - Road Networks
Accumulated Impairment Losses - Road Networks
Net Value
Flood Control Systems
Accumulated Depreciation - Flood Control Systems
Accumulated Impairment Losses - Flood Control Systems
Net Value
Sewer Systems
Accumulated Depreciation - Sewer Systems
Accumulated Impairment Losses - Sewer Systems
Net Value
Water Supply Systems
Accumulated Depreciation - Water Supply Systems
Accumulated Impairment Losses - Water Supply Systems
Net Value
Power Supply Systems
Accumulated Depreciation - Power Supply Systems
Accumulated Impairment Losses - Power Supply Systems
Net Value
Communication Networks
Accumulated Depreciation - Communication Networks
Accumulated Impairment Losses - Communication Networks
Net Value
Seaport Systems
Accumulated Depreciation - Seaport Systems
Accumulated Impairment Losses - Seaport Systems
Net Value
Airport Systems
Accumulated Depreciation - Airport Systems
Accumulated Impairment Losses - Airport Systems
Net Value
Parks, Plazas and Monuments
Accumulated Depreciation - Parks, Plazas and Monuments
Accumulated Impairment Losses - Parks, Plazas and Monuments
Net Value
Other Infrastructure Assets
Accumulated Depreciation - Other Infrastructure Assets

102

3,710,512.15
1,387,591.60
1,387,591.60
1,387,591.60
-

34.00

Office
of the
Ombudsman
1,143,225.09
280,278.60
280,278.60
280,278.60
-

35.00
Commission
on
Human
Rights
52,653.74
-

36.00
Metropolitan
Manila
Development
Authority
3,364,529.85
66,674.36
66,674.36
66,674.36
2,359.21
23,592.14

(21,232.93)

2,359.21
-

72,089.17
46,769.26
46,769.26
25,319.91
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
33.00

Office
of the
Ombudsman

35.00
Commission
on
Human
Rights

27,793.54
29,998.42
(2,204.88)
27,793.54
1,897,741.44
34,896.71
(7,812.82)
27,083.89

507,423.71
764,520.92
(262,372.68)
502,148.24
5,863.74
(588.27)
5,275.47
70,754.22
37,509.18
(28,520.18)
8,988.99

5,678.48
6,483.96
(805.47)
5,678.48
11,998.24
9,077.43
(7,709.64)
1,367.79

25,319.91
50,942.70
174,806.39
(89,361.94)
85,444.46
31,164.26
(65,666.02)
(34,501.76)
407,270.71
10,635.90
(9,113.14)
1,522.75
95,616.28
(84,770.41)
10,845.87

4,875,772.65

143,181.88

19,872.27

225,932.94

(3,006,730.00)

(88,222.33)

(16,323.33)

(180,372.77)

1,869,042.65
-

54,959.55
-

3,548.94
-

45,560.17
-

Commission
on
Elections
Accumulated Impairment Losses - Other Infrastructure Assets
Net Value
Buildings and Other Structures
Buildings
Accumulated Depreciation - Buildings
Accumulated Impairment Losses - Buildings
Net Value
School Buildings
Accumulated Depreciation - School Buildings
Accumulated Impairment Losses - School Buildings
Net Value
Hospitals and Health Centers
Accumulated Depreciation - Hospitals and Health Centers
Accumulated Impairment Losses - Hospitals and Health Centers
Net Value
Markets
Accumulated Depreciation - Markets
Accumulated Impairment Losses - Markets
Net Value
Slaughterhouses
Accumulated Depreciation - Slaughterhouses
Accumulated Impairment Losses- Slaughterhouses
Net Value
Hostels and Dormitories
Accumulated Depreciation - Hostels and Dormitories
Accumulated Impairment Losses - Hostels and Dormitories
Net Value
Other Structures
Accumulated Depreciation - Other Structures
Accumulated Impairment Losses - Other Structures
Net Value
Machinery and Equipment
Machinery
Accumulated Depreciation - Machinery
Accumulated Impairment Losses - Machinery
Net Value
Office Equipment
Accumulated Depreciation - Office Equipment
Accumulated Impairment Losses - Office Equipment
Net Value
Information and Communication Technology Equipment
Accumulated Depreciation - Information and Communication
Technology Equipment
Accumulated Impairment Losses - Information and Communication
Technology Equipment
Net Value
Agricultural and Forestry Equipment
Accumulated Depreciation - Agricultural and Forestry Equipment
Accumulated Impairment Losses - Agricultural and Forestry
Equipment
Net Value
Marine and Fishery Equipment
Accumulated Depreciation - Marine and Fishery Equipment
Accumulated Impairment Losses - Marine and Fishery Equipment
Net Value
Airport Equipment
Accumulated Depreciation - Airport Equipment
Accumulated Impairment Losses - Airport Equipment
Net Value
Communication Equipment
Accumulated Depreciation - Communication Equipment
Accumulated Impairment Losses - Communication Equipment
Net Value

103

2,788.55
(2,002.96)
785.59

34.00

8,674.77
(3,673.51)
5,001.25

382.84
(278.67)
104.17

36.00
Metropolitan
Manila
Development
Authority

126,530.99
(71,142.59)
55,388.40

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
33.00
Commission
on
Elections
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 Equipment
Accumulated Impairment Losses - Sports Equipment
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
Aircrafts and Aircrafts Ground Equipment
Accumulated Depreciation - Aircrafts and Aircrafts Ground Equipment
Accumulated Impairment Losses - Aircrafts and Aircrafts Ground
Equipment
Net Value
Watercrafts
Accumulated Depreciation - Watercrafts
Accumulated Impairment Losses - Watercrafts
Net Value
Other Transportation Equipment
Accumulated Depreciation - Other Transportation Equipment
Accumulated Impairment Losses - Other Transportation Equipment
Net Value
Furniture, Fixtures and Books
Furniture and Fixtures
Accumulated Depreciation - Furniture and Fixtures

104

34.00

Office
of the
Ombudsman

35.00
Commission
on
Human
Rights

36.00
Metropolitan
Manila
Development
Authority

25.32
(22.52)
2.80
31.59

395,466.54
(228,637.98)
166,828.57
3,149.61

(5.59)

(2,714.47)

26.00

435.14

958.93
(863.04)

95.89
795.20

2,224.71

7,002.42

6,144.92

(90.57)
704.63

(867.88)
1,356.83

(2,172.05)
4,830.38

(3,228.39)
2,916.53

368.51
(128.21)
240.30
-

7,450.49
(2,043.57)

4,454.95
59,692.22
(55,237.27)
4,454.95
-

660.49
(453.20)
207.30
42,426.80
90,044.40
(47,617.60)
42,426.80
-

4,413.58
(2,266.61)
2,146.97
8,977.05
23,724.47
(14,747.42)
8,977.05
-

5,406.92
258,672.94
(140,306.59)
118,366.35
74,349.86
251,803.76
(195,586.40)
56,217.36
-

163,558.92

14,972.37

1,268.59

44,867.44
(27,697.39)
17,170.05
1,772.36
(809.91)
962.46
(4,058.56)

172,832.60
(10,777.53)

39,192.81
(25,814.55)

6,250.15
(5,144.23)

70,964.18
(75,044.82)

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
33.00
Commission
on
Elections
Accumulated Impairment Losses - Furniture and Fixtures
Net Value
Books
Accumulated Depreciation - Books
Accumulated Impairment Losses - Books
Net Value
Leased Assets
Leased Assets, Land
Leased Assets, Buildings and Other Structures
Accumulated Depreciation - Leased Assets, Buildings and Other
Structures
Accumulated Impairment Losses - Leased Assets, Buildings and
Other Structures
Net Value
Leased Assets, Machinery and Equipment
Accumulated Depreciation - Leased Assets, Machinery and
Equipment
Accumulated Impairment Losses - Leased Assets, Machinery and
Equipment
Net Value
Other Leased Assets
Accumulated Depreciation - Other Leased Assets
Accumulated Impairment Losses - Other Leased Assets
Net Value
Leased Assets Improvements
Leased Assets Improvements, Land
Accumulated Depreciation - Leased Assets Improvements, Land
Accumulated Impairment Losses - Leased Assets Improvements,
Land
Net Value
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 Heritage Assets
Accumulated Impairment Losses - Other Heritage Assets
Net Value
Other Property Plant and Equiptment
Work/Zoo Animals

105

162,055.07
2,035.32
(531.47)
1,503.85
-

34.00

Office
of the
Ombudsman

35.00
Commission
on
Human
Rights

13,378.26
7,796.54
(6,202.43)
1,594.11
-

1,105.92
1,084.11
(921.44)
162.67
-

36.00
Metropolitan
Manila
Development
Authority
(4,080.64)
461.39
(439.31)
22.08
-

34,413.16
-

24,731.38
-

74,679.48
(40,266.32)

33,355.91
(8,624.54)

34,413.16
-

24,731.38
-

0.30
0.30
194,958.25
-

223,431.78
223,431.78
9.82
9.82
9.82
3,927.80
-

2,658,936.44
2,594,105.54
64,830.89
35,965.97
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
33.00
Commission
on
Elections
Accumulated Depreciation - Work/Zoo Animals
Accumulated Impairment Losses - Work/Zoo Animals
Net Value
Other Property, Plant and Equipment
Accumulated Depreciation - Other Property, Plant and Equipment
Accumulated Impairment Losses - Other Property, Plant and
Equipment
Net Value
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
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
Patents/Copyrights
Accumulated Amortization - Patents/Copyrights
Net Value
Computer Software
Accumulated Amortization - Computer Software
Net Value
Other Non-Current Assets
Other Assets
Acquired Assets
Accumulated Impairment Losses - Acquired Assets
Net Value
Foreclosed Property/Assets
Accumulated Impairment Losses - Foreclosed Property/Assets
Net Value

106

34.00

Office
of the
Ombudsman

35.00
Commission
on
Human
Rights

36.00
Metropolitan
Manila
Development
Authority

457,717.21
(262,758.96)

15,063.28
(11,135.48)

63,570.43
(27,604.46)

194,958.25

3,927.80

35,965.97

4,904,279.47
4,476,356.94
-

1,805,842.59
1,804,203.60
-

1,489.10
1,489.10
-

166,267.20
166,267.20
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
33.00
Commission
on
Elections
Forfeited Property/Assets
Accumulated Impairment Losses - Forfeited Property/Assets
Net Value
Confiscated Property/Assets
Accumulated Impairment Losses - Confiscated Property/Assets
Net Value
Abandoned/Surrendered Property/Assets
Accumulated Impairment Losses - Abandoned/Surrendered
Property/Assets
Net Value
Other Assets
Accumulated Impairment Losses - Other Assets
Net Value
Prepayments
Advances to Contractors
Prepaid Rent
Prepaid Registration
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
Finance Lease Payable
Awards and Rewards 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
Inter-Agency Payables
Inter-Agency Payables
Due to BIR
Due to GSIS
Due to Pag-IBIG
Due to PhilHealth
Due to NGAs
Due to GOCCs
Due to LGUs

107

34.00

Office
of the
Ombudsman
-

35.00
Commission
on
Human
Rights
-

36.00
Metropolitan
Manila
Development
Authority
-

4,476,356.94
4,476,356.94
10,770.83
7,381.00
1,672.00
181.38
1,536.45
417,151.70
417,151.70
-

1,804,203.60
1,804,203.60
1,638.99
1,638.99
-

1,489.10
1,489.10
-

166,267.20
166,267.20
-

8,614,791.62

2,949,067.69

54,142.84

3,530,798.91

17,287,058.42

3,190,612.88

107,087.75

5,891,547.69

67,018.41
67,018.41

879,428.23
879,428.23

12,444.95
12,444.95

1,919,208.48
1,830,850.64

60,736.22
6,282.20
-

34,193.16
845,235.07
-

873.17
11,571.77
-

1,750,765.70
80,084.95
88,357.84
70,116.32
18,241.52

386,337.53
386,337.53
211,392.93
45,666.59
1,650.30
1,861.85
10,237.05
115,528.81

39,801.83
39,801.83
25,389.43
3,869.42
1,068.41
569.94
8,900.13
4.50
-

1,774.42
1,774.42
1,563.01
151.53
39.29
17.22
3.37
-

560,677.13
560,677.13
38,603.17
11,140.49
(12,414.04)
(392.68)
480,260.59
24,145.80
19,333.81

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
33.00
Commission
on
Elections
Intra - Agency Payables
Intra - Agency Payables
Due to Central Office
Due to Bureaus
Due to Regional Offices
Due to Operating Units

Trust Liabilities
Trust Liabilities
Trust Liabilities
Trust Liabilities - Disaster Risk Reduction and Management Fund
Bail Bonds Payable
Guaranty/Security Deposits Payable
Customers' Deposits Payable
Deferred Credits/Unearned Income
Deferred Credits/Unearned Income
Deferred Finance Lease Revenue
Deferred Service Concession Revenue
Other Deferred Credits
Other Unearned Revenue

244,378.83
244,378.83
244,378.83
-

Other Payables
Other Payables

5,313,333.25
5,313,333.25

Total Current Liabilities

6,011,068.02

Non- Current Liabilities


Financial Liabilities

Bills/Bonds/Loans 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
Deferred Credits/Unearned Income
Deferred Credits/Unearned Income
Deferred Finance Lease Revenue
Other Deferred Credits
Other Unearned Revenue
Provisions
Provisions
Pension Benefits Payable
Leave Benefits Payable
Retirement Gratuity Payable
Other Provisions
Trust Liabilities
Trust Liabilities
Trust Liabilities
Bail Bonds Payable
Guaranty/Security Deposits Payable
Other Payables
Other Payables
Total Non--Current Liabilities
TOTAL LIABILITIES

108

34.00

Office
of the
Ombudsman

35.00
Commission
on
Human
Rights

321.06
321.06
131.18
189.88
-

108.10
108.10
108.10
-

919,551.11

36.00
Metropolitan
Manila
Development
Authority
26,337.09
26,337.09
26,337.09
-

7,095.21
7,095.21

115,236.94
115,236.94

21,422.67

2,621,459.64

37,436.71
37,436.71
37,436.71
-

146.90
146.90
146.90
-

368.94
368.94
368.94
-

63,948.54
63,948.54
62,702.69
1,245.85

927,910.71
927,910.71

146.90

1,029,664.91

6,011,214.92

1,949,216.02

21,422.67

2,621,459.64

National Government of the Republic of the Philippines


Detailed Statement of Financial Position
By Department/Office
As of December 31, 2014
(in thousand pesos)
33.00

34.00

Commission
on
Elections

Office
of the
Ombudsman

35.00
Commission
on
Human
Rights

36.00
Metropolitan
Manila

11,275,843.50
11,275,843.50

1,241,396.86
1,241,396.86

85,665.08
85,665.08

3,270,088.05
3,270,088.05

TOTAL NET ASSETS/EQUITY

11,275,843.50

1,241,396.86

85,665.08

3,270,088.05

TOTAL LIABILITIES AND NET ASSETS/EQUITY

17,287,058.42

3,190,612.88

107,087.75

5,891,547.69

Development
Authority

NET ASSETS/EQUITY
Equity
Accumulated Surplus/(Deficit)

Difference between totals and sum of components is due to rounding off

109

II. STATEMENT OF
FINANCIAL
PERFORMANCE

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance
For the Year Ended December 31, 2014
(in thousand pesos)

REVENUE
Tax Revenue
Tax Revenue - Individual and Corporation
Income Tax
Immigration Tax
Tax Revenue - Property
Estate Tax
Donors Tax
Capital Gains Tax
Tax Revenue - Goods and Services
Import Duties
Excise Tax
Business Tax
Tax Revenue - Others
Documentary Stamp Tax
Motor Vehicles Users' Charge
Other Taxes
Tax Revenue - Fines and Penalties
Taxes on Individual and Corporation
Property Taxes
Taxes on Goods and Services
Other Taxes
Total Tax Revenue
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
Business Income
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
Landing and Parking Fees
Income from Hostels/Dormitories and Other Like Facilities
Slaughterhouse Operation
Income from Printing and Publication
Sales Revenue
Less: Sales Discounts
Cost of Sales
Net Sales

110

571,630,586.27
571,558,837.97
71,748.30
13,666,796.27
11,498,828.67
1,104,068.23
1,063,899.37
1,042,272,427.59
56,207,676.75
211,750,511.19
774,314,239.64
98,705,331.67
72,410,612.73
24,048,822.85
2,245,896.09
1,347,690.59
323,517.05
56,361.05
365,051.43
602,761.06
1,727,622,832.39
55,243,074.43
729,872.41
9,999,546.75
1,091,764.42
1,652,466.09
959,502.57
2,264,712.58
3,194,277.82
2,420,443.87
128,398.32
609,868.94
2,633,409.61
5,090,321.88
2,607,367.00
1,430,732.79
20,430,389.37
111,252,695.10
11,720,382.97
88,891.62
690,105.46
513,080.11
741,704.44
7,077.08
287.43
31,776.14
4,314.92
2,858.13
267.80
278,824.63
291.06
61,088.96
9,287,985.08
4,891.72
8,431,599.30
851,494.07

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance
For the Year Ended December 31, 2014
(in thousand pesos)

Hospital Fees
Guarantee Income
Fidelity Insurance Income
Dividend Income
Interest Income
Fines and Penalties - Business Income
Other Business Income
Total Service and Business Income
Shares, Grants and Donations
Shares
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
Gain on Sale of Biological Assets
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due to Physical Change
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due to Price Change
Gain on Sale of Agricultural Produce
Total Gains
TOTAL REVENUE
LESS: CURRENT OPERATING EXPENSES
Personnel Services
Salaries and Wages
Salaries and Wages - Regular
Salaries and Wages - Casual/Contractual
Other Compensation
Personnel Economic Relief Allowance (PERA)
Representation Allowance (RA)
Transportation Allowance (TA)
Clothing/Uniform Allowance
Subsistence Allowance
Laundry Allowance
Quarters Allowance
Productivity Incentive Allowance
Overseas Allowance
Honoraria
Hazard Pay
Longevity Pay
Overtime and Night Pay
Year End Bonus
Cash Gift
Other Bonuses and Allowances
Personnel Benefit Contributions
Retirement and Life Insurance Premiums
Pag-IBIG Contributions
PhilHealth Contributions
Employees Compensation Insurance Premiums
Provident/Welfare Fund Contributions
Other Personnel Benefits
Pension Benefits
Retirement Gratuity
Terminal Leave Benefits
Other Personnel Benefits
Total Personnel Services

111

8,884,148.45
5,273,826.69
681,202.20
22,813,922.23
52,699,367.65
192,120.28
5,715,662.78
166,495,769.53
42,099,288.94
23,571,177.12
15,334,176.61
3,193,935.20
10,959,240.98
9,212,090.25
1,747,150.73
53,058,529.92
37,482.68
3,108.25
9,610.83
34.10
1,165.84
51,401.69
1,947,228,533.52

330,571,785.94
320,947,223.68
9,624,562.26
137,884,284.77
29,612,643.26
1,837,096.11
1,590,512.39
7,277,605.55
12,859,278.97
211,339.01
1,867,123.64
2,768,447.33
4,556,981.21
3,265,491.62
3,724,244.25
16,959,477.17
1,564,091.53
26,869,852.12
6,316,219.22
16,603,881.40
40,385,919.69
33,645,291.78
1,586,425.64
3,637,661.25
1,500,880.69
15,660.33
127,842,594.48
68,748,609.57
13,192,378.27
20,861,026.20
25,040,580.43
636,684,584.88

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance
For the Year Ended December 31, 2014
(in thousand pesos)

Maintenance and Other Operating Expenses


Traveling Expenses
Traveling Expenses - Local
Traveling Expenses - Foreign
Training and Scholarship Expenses
Training Expenses
Scholarship Grants/Expenses
Supplies and Materials Expenses
Office Supplies Expenses
Accountable Forms Expenses
Non-Accountable Forms Expenses
Animal/Zoological Supplies Expenses
Food Supplies Expenses
Welfare Goods Expenses
Drugs and Medicines Expenses
Medical, Dental and Laboratory Supplies Expenses
Fuel, Oil and Lubricants Expenses
Agricultural and Marine Supplies Expenses
Textbooks and Instructional Materials Expenses
Military, Police and Traffic Supplies Expenses
Chemical and Filtering Supplies Expenses
Other Supplies and Materials Expenses
Utility Expenses
Water Expenses
Electricity Expenses
Communication Expenses
Postage and Courier Services
Telephone Expenses
Internet Subscription Expenses
Cable, Satellite, Telegraph and Radio Expenses
Awards/Rewards and Prizes
Awards/Rewards Expenses
Prizes
Survey, Research, Exploration and Development Expenses
Survey Expenses
Research, Exploration and Development Expenses
Demolition/Relocation and Desilting/Dredging Expenses
Demolition and Relocation Expenses
Desilting and Dredging Expenses
Generation, Transmission and Distribution Expenses
Generation, Transmission and Distribution Expenses
Confidential, Intelligence and Extraordinary Expenses
Confidential Expenses
Intelligence Expenses
Extraordinary and Miscellaneous Expenses
Professional Services
Legal Services
Auditing Services
Consultancy Services
Other Professional Services
General Services
Environment/Sanitary Services
Janitorial Services
Security Services
Other General Services
Repairs and Maintenance
Repairs and Maintenance - Investment Property
Repairs and Maintenance - Land Improvements
Repairs and Maintenance - Infrastructure Assets

112

9,870,201.94
8,129,407.42
1,740,794.52
15,117,656.62
10,196,374.74
4,921,281.88
41,443,820.78
8,417,664.09
2,493,013.29
16,963.05
149,671.23
4,567,847.45
595,987.72
2,394,751.87
3,949,315.86
6,985,408.88
1,665,884.65
692,833.61
1,226,091.91
17,363.33
8,271,023.84
12,295,966.03
2,347,980.02
9,947,986.01
3,308,013.79
303,016.54
1,878,690.59
991,105.87
135,200.79
626,575.48
502,815.58
123,759.91
1,417,079.87
1,370,945.27
46,134.61
27,376.77
26,651.05
725.72
11,315.34
11,315.34
2,794,311.97
373,815.74
154,795.79
2,265,700.45
17,495,321.70
460,151.23
70,169.67
3,546,188.18
13,418,812.62
11,646,043.61
2,123,469.20
2,093,506.47
3,276,426.65
4,152,641.29
20,991,550.17
1,344.43
367,630.35
7,796,515.80

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance
For the Year Ended December 31, 2014
(in thousand pesos)

Repairs and Maintenance - Buildings and Other Structures


Repairs and Maintenance - Machinery and Equipment
Repairs and Maintenance - Transportation Equipment
Repairs and Maintenance - Furniture and Fixtures
Repairs and Maintenance - Leased Assets
Repairs and Maintenance - Leased Assets Improvements
Restoration and Maintenance - Heritage Assets
Repairs and Maintenance - Other Property, Plant and Equipment
Taxes, Insurance Premiums and Other Fees
Taxes, Duties and Licenses
Fidelity Bond Premiums
Insurance Expenses
Labor and Wages
Labor and Wages
Other Maintenance and Operating Expenses
Advertising Expenses
Printing and Publication Expenses
Representation Expenses
Transportation and Delivery Expenses
Rent/Lease Expenses
Membership Dues and Contributions to Organizations
Subscription Expenses
Donations
Litigation/Acquired Assets Expenses
Other Maintenance and Operating Expenses
Total Maintenance and Other Operating Expenses
Financial Expenses
Financial Expenses
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
Amortization
Amortization - Intangible Assets
Impairment Loss
Impairment Loss - Loans and Receivables
Impairment Loss - Lease Receivables
Impairment Loss - Other Receivables
Impairment Loss - Inventories
Impairment Loss - Property, Plant and Equipment
Impairment Loss - Biological Assets
Impairment Loss - Intangible Assets
Impairment Loss - Other Assets
Losses

113

6,628,618.00
2,008,718.30
3,946,188.81
111,965.57
7,632.04
34,366.95
3,606.20
84,963.71
12,977,308.60
11,907,722.20
238,899.10
830,687.29
1,341,102.01
1,341,102.01
39,990,350.96
712,644.08
1,571,428.99
3,181,170.13
717,440.52
4,179,255.07
1,393,315.64
230,614.38
9,457,810.32
2,822.90
18,543,848.93
191,353,995.64
325,094,569.36
319,806,532.12
4.48
848,329.68
192,131.18
4,247,571.89
325,094,569.36
20,365,761.74
8,863.01
680,831.67
247,992.03
5,251,532.05
8,990,417.07
3,713,618.66
889,625.24
952.39
28,232.69
94.79
8.95
553,593.18
67,562.32
67,562.32
379,082.89
343,382.63
102.00
21,364.91
245.89
10,372.84
340.39
712.60
2,561.63
783.79

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance
For the Year Ended December 31, 2014
(in thousand pesos)

Loss on Sale of Biological Assets


Loss on Sale of Agricultural Produce
Total Non-Cash Expenses
TOTAL CURRENT OPERATING EXPENSES
SURPLUS (DEFICIT) FROM CURRENT OPERATIONS
FINANCIAL ASSISTANCE/SUBSIDY
Financial Assistance/Subsidy from NGAs, LGUs, GOCCs
Subsidy from National Government
Subsidy from other NGAs
Assistance from Local Government Units
Assistance from Government-Owned and/or Controlled Corporations
Subsidy from Other Funds
Less: Financial Assistance/Subsidy to NGAs, LGUs, GOCCs, NGOs/POs
Subsidy to NGAs (for BTr only)
Financial Assistance to NGAs
Financial Assistance to Local Government Units
Budgetary Support to GOCCs
Financial Assistance to NGOs/POs
Internal Revenue Allotment
Subsidies - Others
NET FINANCIAL ASSISTANCE/SUBSIDY
Other Non-Operating Income
Sale of Assets
Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties
Gains
Gain on Foreign Exchange (FOREX)
Gain on Sale of Investments
Gain on Sale of Investment Property
Gain on Sale of Property, Plant and Equipment
Other Gains
Losses
Loss on Foreign Exchange (FOREX)
Loss on Sale of Investment Property
Loss on Sale of Property, Plant and Equipment
Loss on Sale of Assets
Loss of Assets
Loss on Guaranty
Other Losses

767.29
16.50
20,813,190.74
1,173,946,340.63
773,282,192.90
1,535,479,925.20
1,512,611,748.00
18,802,519.58
2,761,135.45
6,497.01
1,298,025.16
2,076,917,403.26
1,542,046,359.69
21,714,345.62
36,899,326.45
103,151,943.18
729,510.62
318,417,576.16
53,958,341.54
(541,437,478.06)
817,812.34
817,812.34
40,120,862.64
32,069,346.15
7,189,541.49
19.34
18,822.58
843,133.08
(1,315,543.87)
(137,319.99)
(0.99)
(45,558.68)
(13,373.55)
(38,738.40)
(1,070,000.23)
(10,552.03)
271,467,845.95

SURPLUS (DEFICIT) FOR THE PERIOD


Difference between totals and sum of components is due to rounding off.

114

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Office
of the
President

571,630,586.27

571,558,837.97
71,748.30
13,666,796.27

11,498,828.67
1,104,068.23
1,063,899.37
1,042,272,427.59
56,207,676.75
211,750,511.19
774,314,239.64
98,705,331.67

72,410,612.73
24,048,822.85
2,245,896.09
1,347,690.59
323,517.05
56,361.05
365,051.43
602,761.06
1,727,622,832.39

Total
REVENUE
Tax Revenue
Tax Revenue - Individual and Corporation
Income Tax
Immigration Tax
Tax Revenue - Property
Estate Tax
Donors Tax
Capital Gains Tax
Tax Revenue - Goods and Services
Import Duties
Excise Tax
Business Tax
Tax Revenue - Others
Documentary Stamp Tax
Motor Vehicles Users' Charge
Other Taxes
Tax Revenue - Fines and Penalties
Taxes on Individual and Corporation
Property Taxes
Taxes on Goods and Services
Other Taxes
Total Tax Revenue
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
Business Income
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
Landing and Parking Fees
Income from Hostels/Dormitories and Other Like Facilities
Slaughterhouse Operation
Income from Printing and Publication
Sales Revenue
Less: Sales Discounts
Cost of Sales
Net Sales
Hospital Fees
Guarantee Income
Fidelity Insurance Income
Dividend Income
Interest Income
Fines and Penalties - Business Income
Other Business Income
Total Service and Business Income

55,243,074.43
729,872.41
9,999,546.75
1,091,764.42
1,652,466.09
959,502.57
2,264,712.58
3,194,277.82
2,420,443.87
128,398.32
609,868.94
2,633,409.61
5,090,321.88
2,607,367.00
1,430,732.79
20,430,389.37
111,252,695.10
11,720,382.97
88,891.62
690,105.46
513,080.11
741,704.44
7,077.08
287.43
31,776.14
4,314.92
2,858.13
267.80
278,824.63
291.06
61,088.96
9,287,985.08
4,891.72
8,431,599.30
851,494.07
8,884,148.45
5,273,826.69
681,202.20
22,813,922.23
52,699,367.65
192,120.28
5,715,662.78
166,495,769.53

115

Office
of the
VicePresident

Congress
of the
Philippines

4,049.01
4,049.01
1,690.88
1,168.95
43.28
47.74
430.92
5,739.89

1,695.06
168.78
1,526.28
97.20
1.83
95.37
1,792.26

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Total
Shares, Grants and Donations
Shares
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
Gain on Sale of Biological Assets
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due
to Physical Change
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due
to Price Change
Gain on Sale of Agricultural Produce
Total Gains
TOTAL REVENUE
LESS: CURRENT OPERATING EXPENSES
Personnel Services
Salaries and Wages
Salaries and Wages - Regular
Salaries and Wages - Casual/Contractual
Other Compensation
Personnel Economic Relief Allowance (PERA)
Representation Allowance (RA)
Transportation Allowance (TA)
Clothing/Uniform Allowance
Subsistence Allowance
Laundry Allowance
Quarters Allowance
Productivity Incentive Allowance
Overseas Allowance
Honoraria
Hazard Pay
Longevity Pay
Overtime and Night Pay
Year End Bonus
Cash Gift
Other Bonuses and Allowances
Personnel Benefit Contributions
Retirement and Life Insurance Premiums
Pag-IBIG Contributions
PhilHealth Contributions
Employees Compensation Insurance Premiums
Provident/Welfare Fund Contributions
Other Personnel Benefits
Pension Benefits
Retirement Gratuity
Terminal Leave Benefits
Other Personnel Benefits
Total Personnel Services
Maintenance and Other Operating Expenses
Traveling Expenses
Traveling Expenses - Local
Traveling Expenses - Foreign
Training and Scholarship Expenses
Training Expenses
Scholarship Grants/Expenses
Supplies and Materials Expenses
Office Supplies Expenses
Accountable Forms Expenses
Non-Accountable Forms Expenses
Animal/Zoological Supplies Expenses
Food Supplies Expenses

116

42,099,288.94

Congress
of the
Philippines

Office
of the
President

Office
of the
VicePresident

23,571,177.12
15,334,176.61
3,193,935.20
10,959,240.98

1,316.18

9,212,090.25
1,747,150.73
53,058,529.92

1,316.18
1,316.18

37,482.68
3,108.25

9,610.83

34.10
1,165.84
51,401.69
1,947,228,533.52

7,056.07

1,792.26

330,571,785.94
320,947,223.68
9,624,562.26
137,884,284.77

2,634,885.51
2,472,786.76
162,098.74
675,186.51

469,520.39
265,804.76
203,715.62
129,542.06

36,258.21
31,539.03
4,719.18
12,580.88

29,612,643.26
1,837,096.11
1,590,512.39
7,277,605.55
12,859,278.97
211,339.01
1,867,123.64
2,768,447.33
4,556,981.21
3,265,491.62
3,724,244.25
16,959,477.17
1,564,091.53
26,869,852.12
6,316,219.22
16,603,881.40
40,385,919.69
33,645,291.78
1,586,425.64
3,637,661.25
1,500,880.69
15,660.33
127,842,594.48

137,351.44
29,224.19
28,100.35
28,606.00
241.85
11,939.00
1,381.66
450.64
48,963.36
47,684.30
191,046.82
28,861.88
121,335.03
345,609.43
308,495.68
7,157.74
22,767.80
7,188.21
699,962.10

28,147.69
22,045.75
15,064.88
5,915.84
2,238.00
1,606.72
84.93
371.76
37,292.12
6,011.00
10,763.38
58,147.95
51,658.76
1,523.21
3,562.21
1,403.77
54,234.61

2,553.92
852.75
747.00
530.00
196.00
39.08
3,054.38
536.25
4,071.50
4,954.01
4,374.05
128.40
323.83
127.74
1,785.03

68,748,609.57
13,192,378.27
20,861,026.20
25,040,580.43
636,684,584.88

947.37
69,329.36
629,685.38
4,355,643.56

298.00
8,163.43
45,773.17
711,445.01

970.71
814.32
55,578.14

9,870,201.94
8,129,407.42
1,740,794.52
15,117,656.62
10,196,374.74
4,921,281.88
41,443,820.78
8,417,664.09
2,493,013.29
16,963.05
149,671.23
4,567,847.45

421,261.85
383,538.31
37,723.55
8,156.08
8,139.06
17.02
112,367.59
88,368.21
779.36
0.11
-

236,952.18
34,697.86
202,254.32
69,441.36
69,441.36
97,308.02
13,674.46
81.39
10,417.07

13,673.70
12,327.43
1,346.27
708.68
708.68
6,378.59
2,345.49
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Total
Welfare Goods Expenses
Drugs and Medicines Expenses
Medical, Dental and Laboratory Supplies Expenses
Fuel, Oil and Lubricants Expenses
Agricultural and Marine Supplies Expenses
Textbooks and Instructional Materials Expenses
Military, Police and Traffic Supplies Expenses
Chemical and Filtering Supplies Expenses
Other Supplies and Materials Expenses
Utility Expenses
Water Expenses
Electricity Expenses
Communication Expenses
Postage and Courier Services
Telephone Expenses
Internet Subscription Expenses
Cable, Satellite, Telegraph and Radio Expenses
Awards/Rewards and Prizes
Awards/Rewards Expenses
Prizes
Survey, Research, Exploration and Development Expenses
Survey Expenses
Research, Exploration and Development Expenses
Demolition/Relocation and Desilting/Dredging Expenses
Demolition and Relocation Expenses
Desilting and Dredging Expenses
Generation, Transmission and Distribution Expenses
Generation, Transmission and Distribution Expenses
Confidential, Intelligence and Extraordinary Expenses
Confidential Expenses
Intelligence Expenses
Extraordinary and Miscellaneous Expenses
Professional Services
Legal Services
Auditing Services
Consultancy Services
Other Professional Services
General Services
Environment/Sanitary Services
Janitorial Services
Security Services
Other General Services
Repairs and Maintenance
Repairs and Maintenance - Investment Property
Repairs and Maintenance - Land Improvements
Repairs and Maintenance - Infrastructure Assets
Repairs and Maintenance - Buildings and Other Structures
Repairs and Maintenance - Machinery and Equipment
Repairs and Maintenance - Transportation Equipment
Repairs and Maintenance - Furniture and Fixtures
Repairs and Maintenance - Leased Assets
Repairs and Maintenance - Leased Assets Improvements
Restoration and Maintenance - Heritage Assets
Repairs and Maintenance - Other Property, Plant and Equipment
Taxes, Insurance Premiums and Other Fees
Taxes, Duties and Licenses
Fidelity Bond Premiums
Insurance Expenses
Labor and Wages
Labor and Wages
Other Maintenance and Operating Expenses
Advertising Expenses
Printing and Publication Expenses
Representation Expenses
Transportation and Delivery Expenses
Rent/Lease Expenses
Membership Dues and Contributions to Organizations

117

Congress
of the
Philippines

Office
of the
President

Office
of the
VicePresident

595,987.72
2,394,751.87
3,949,315.86
6,985,408.88
1,665,884.65
692,833.61
1,226,091.91
17,363.33
8,271,023.84
12,295,966.03

231.41
1,390.01
11,452.07
6.00
10,140.41
152,997.72

480.44
213.89
42,172.25
30,268.51
92,075.40

3,980.81
52.29
5,203.83

2,347,980.02
9,947,986.01
3,308,013.79
303,016.54
1,878,690.59
991,105.87
135,200.79
626,575.48

14,873.93
138,123.79
102,815.01
2,185.04
84,833.92
14,211.07
1,584.99
5.80

19,403.27
72,672.13
22,032.15
190.94
13,413.47
7,505.41
922.34
140.00

851.77
4,352.06
2,866.61
5.25
2,190.72
603.58
67.06
-

502,815.58
123,759.91
1,417,079.87
1,370,945.27
46,134.61
27,376.77
26,651.05
725.72
11,315.34

5.80
-

140.00
-

11,315.34
2,794,311.97
373,815.74
154,795.79
2,265,700.45
17,495,321.70

1,484,507.31
1,484,507.31
841,981.28

433,515.48
315,000.00
105,000.00
13,515.48
110,786.66

429.60
429.60
12,766.85

460,151.23
70,169.67
3,546,188.18
13,418,812.62
11,646,043.61

648.46
2,284.93
838,571.73
476.15
89,880.07

0.17
71,110.42
39,676.07
21,925.33

134.56
4,166.57
8,465.72
-

2,123,469.20
2,093,506.47
3,276,426.65
4,152,641.29
20,991,550.17
1,344.43
367,630.35
7,796,515.80
6,628,618.00
2,008,718.30
3,946,188.81
111,965.57
7,632.04
34,366.95
3,606.20
84,963.71
12,977,308.60
11,907,722.20
238,899.10
830,687.29
1,341,102.01
1,341,102.01
39,990,350.96
712,644.08
1,571,428.99
3,181,170.13
717,440.52
4,179,255.07

52,283.67
37,163.25
433.14
31,513.64
18,358.23
2,437.34
9,829.64
722.11
163.04
3.28
6,528.65
88.34
1,085.87
5,354.44
2,638,882.57
2,153.20
12,180.32
255,711.78
44.86
194,515.24

99.22
8,659.69
12,145.01
1,021.41
24,322.13
311.08
3,219.73
258.76
20,398.97
60.60
73.00
19,257.02
1,996.60
514.31
16,746.12
261,571.22
2,851.98
7,066.59
125,340.85
377.72
81,987.39

1,973.38
458.69
1,298.92
215.77
177.80
15.06
57.62
105.12
21,386.89
12,171.32
8,855.08

1,393,315.64

3,556.76

2,804.57

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Total
Subscription Expenses
Donations
Litigation/Acquired Assets Expenses
Other Maintenance and Operating Expenses
Total Maintenance and Other Operating Expenses
Financial Expenses
Financial Expenses
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
Amortization
Amortization - Intangible Assets
Impairment Loss
Impairment Loss - Loans and Receivables
Impairment Loss - Lease Receivables
Impairment Loss - Other Receivables
Impairment Loss - Inventories
Impairment Loss - Property, Plant and Equipment
Impairment Loss - Biological Assets
Impairment Loss - Intangible Assets
Impairment Loss - Other Assets
Losses
Loss on Sale of Biological Assets
Loss on Sale of Agricultural Produce
Total Non-Cash Expenses
TOTAL CURRENT OPERATING EXPENSES
SURPLUS (DEFICIT) FROM CURRENT OPERATIONS
FINANCIAL ASSISTANCE/SUBSIDY
Financial Assistance/Subsidy from NGAs, LGUs, GOCCs
Subsidy from National Government
Subsidy from other NGAs
Assistance from Local Government Units
Assistance from Government-Owned and/or Controlled Corporations
Subsidy from Other Funds
Less: Financial Assistance/Subsidy to NGAs, LGUs, GOCCs, NGOs/POs
Subsidy to NGAs (for BTr only)
Financial Assistance to NGAs
Financial Assistance to Local Government Units
Budgetary Support to GOCCs
Financial Assistance to NGOs/POs
Internal Revenue Allotment
Subsidies - Others
NET FINANCIAL ASSISTANCE/SUBSIDY
Other Non-Operating Income
Sale of Assets
Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties
Gains
Gain on Foreign Exchange (FOREX)
Gain on Sale of Investments

118

Congress
of the
Philippines

Office
of the
President

Office
of the
VicePresident

230,614.38
9,457,810.32
2,822.90
18,543,848.93
191,353,995.64

9,591.54
7,584.94
2,153,543.94
5,890,897.57

4,031.79
5,074.91
32,035.41
1,389,326.94

327.77
32.71
65,565.93

325,094,569.36

210.00

444.09

319,806,532.12
4.48
848,329.68
192,131.18
4,247,571.89
325,094,569.36

210.00
210.00

331.19
112.91
444.09

20,365,761.74

165,832.16

103,924.22

3,436.80

8,863.01
680,831.67
247,992.03
5,251,532.05
8,990,417.07
3,713,618.66
889,625.24
952.39
28,232.69
94.79
8.95
553,593.18
67,562.32

1,536.65
64,775.95
62,862.03
13,274.14
10,333.02
2,286.03
10,764.33
5,738.85

13,549.41
29,537.20
52,783.95
5,267.68
2,785.97
-

1,063.10
1,817.15
338.73
217.82
-

67,562.32
379,082.89
343,382.63
102.00
21,364.91
245.89
10,372.84
340.39
712.60
2,561.63
783.79
767.29
16.50
20,813,190.74
1,173,946,340.63
773,282,192.90

5,738.85
171,571.01
10,418,322.14
(10,411,266.07)

103,924.22
2,205,140.27
(2,203,348.01)

3,436.80
124,580.87
(124,580.87)

1,535,479,925.20
1,512,611,748.00
18,802,519.58
2,761,135.45
6,497.01
1,298,025.16
2,076,917,403.26
1,542,046,359.69
21,714,345.62
36,899,326.45
103,151,943.18
729,510.62
318,417,576.16
53,958,341.54
(541,437,478.06)

10,559,435.81
10,559,435.81
-

2,320,085.57
2,320,085.57
-

200,945.99
200,945.99
85,360.80
-

10,559,435.81

2,320,085.57

85,360.80
115,585.20

817,812.34
817,812.34
40,120,862.64
32,069,346.15

14.52
-

13.45
13.45

44.46
-

7,189,541.49

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Total
Gain on Sale of Investment Property
Gain on Sale of Property, Plant and Equipment
Gain on Sale of Intangible Assets
Other Gains
Losses
Loss on Foreign Exchange (FOREX)
Loss on Sale of Investment Property
Loss on Sale of Property, Plant and Equipment
Loss on Sale of Assets
Loss of Assets
Loss on Guaranty
Other Losses

19.34
18,822.58
843,133.08
(1,315,543.87)
(137,319.99)
(0.99)
(45,558.68)
(13,373.55)
(38,738.40)
(1,070,000.23)
(10,552.03)
271,467,845.95

SURPLUS (DEFICIT) FOR THE PERIOD


Difference between totals and sum of components is due to rounding off.

119

Congress
of the
Philippines
13.62
0.90
(2,395.77)
(24.98)
(291.77)
(2,079.02)
145,788.49

Office
of the
President
(5,110.64)
(5,110.64)
111,640.37

Office
of the
VicePresident
44.46
(8,951.21)

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

REVENUE
Tax Revenue
Tax Revenue - Individual and Corporation
Income Tax
Immigration Tax
Tax Revenue - Property
Estate Tax
Donors Tax
Capital Gains Tax
Tax Revenue - Goods and Services
Import Duties
Excise Tax
Business Tax
Tax Revenue - Others
Documentary Stamp Tax
Motor Vehicles Users' Charge
Other Taxes
Tax Revenue - Fines and Penalties
Taxes on Individual and Corporation
Property Taxes
Taxes on Goods and Services
Other Taxes
Total Tax Revenue
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
Business Income
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
Landing and Parking Fees
Income from Hostels/Dormitories and Other Like Facilities
Slaughterhouse Operation
Income from Printing and Publication
Sales Revenue
Less: Sales Discounts
Cost of Sales
Net Sales
Hospital Fees
Guarantee Income
Fidelity Insurance Income
Dividend Income
Interest Income
Fines and Penalties - Business Income
Other Business Income
Total Service and Business Income

Department
of Agrarian
Reform

Department
of
Agriculture

Department
of
Education

0.14

0.14
0.14

15,455.87
24.20
1,493.21
1,309.53
5,153.00
0.30
304.35
198.82
6,972.46
7,001.01
6,978.06
22.95
22,456.88

120

Department
of Budget
and
Management

651,889.42
68,326.38
45,079.08
43.86
8,112.83
3,297.47
20,372.39
1,115.70
382,817.23
10.03
6,311.26
11,425.99
104,977.20
239,079.23
1,675.03
23,693.48
2,701.07
291.06
513.30
21.66
21.66
44.13
72,774.41
275.62
137,089.47
890,968.65

76,745.45
46,800.50
29,359.90
585.05
262,891.32
3,254.73
5,369,588.01
5,109,974.50
259,613.51
3.98
19.10
339,636.77

457,618.77
9,018.02
14,894.11
42.57
16.90
13.00
3,603.78
2.75
96.83
4,069.02
425,861.79
538,121.48
17.17
49.40
2,020.84
132,565.35
41,461.62
107,688.76
4,925.76
13.00
13.00
183,218.09
7,683.71
58,477.79
995,740.25

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Shares, Grants and Donations


Shares
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
Gain on Sale of Biological Assets
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due
to Physical Change
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due
to Price Change
Gain on Sale of Agricultural Produce
Total Gains
TOTAL REVENUE
LESS: CURRENT OPERATING EXPENSES
Personnel Services
Salaries and Wages
Salaries and Wages - Regular
Salaries and Wages - Casual/Contractual
Other Compensation
Personnel Economic Relief Allowance (PERA)
Representation Allowance (RA)
Transportation Allowance (TA)
Clothing/Uniform Allowance
Subsistence Allowance
Laundry Allowance
Quarters Allowance
Productivity Incentive Allowance
Overseas Allowance
Honoraria
Hazard Pay
Longevity Pay
Overtime and Night Pay
Year End Bonus
Cash Gift
Other Bonuses and Allowances
Personnel Benefit Contributions
Retirement and Life Insurance Premiums
Pag-IBIG Contributions
PhilHealth Contributions
Employees Compensation Insurance Premiums
Provident/Welfare Fund Contributions
Other Personnel Benefits
Pension Benefits
Retirement Gratuity
Terminal Leave Benefits
Other Personnel Benefits
Total Personnel Services
Maintenance and Other Operating Expenses
Traveling Expenses
Traveling Expenses - Local
Traveling Expenses - Foreign
Training and Scholarship Expenses
Training Expenses
Scholarship Grants/Expenses
Supplies and Materials Expenses
Office Supplies Expenses
Accountable Forms Expenses
Non-Accountable Forms Expenses
Animal/Zoological Supplies Expenses
Food Supplies Expenses

121

Department
of Agrarian
Reform

Department
of
Agriculture

Department
of Budget
and
Management

Department
of
Education

375,858.84

21,406.95

11,480.60

1,379.70

375,858.84
2,422,433.49

282.37
21,124.58
21,406.95

981.06
10,499.54
11,480.60

1,379.70
1,379.70

2,315,103.65
107,329.85
2,798,292.34

43,863.83

902,449.39

341,016.48

106.61
106.61
3,794,139.19

2,428,617.53

2,226,614.14

1,228,002.57

163,502,379.54

2,370,061.61
58,555.92
740,178.35
189,966.56
72,594.30
67,360.07
36,256.05
54.00
7.02
169.50
21,075.37
19,626.49
150.46
4,826.86
7,729.41
167,908.85
35,741.54
116,711.88
283,764.81
241,309.07
10,105.79
22,485.42
9,859.13
5.38
2,660,272.22

2,219,313.42
7,300.73
653,196.66
183,506.33
30,803.24
17,752.56
44,705.27
5,191.21
1,806.11
52.28
22,845.63
50,831.82
2,504.78
3,794.60
13,388.49
2,314.15
165,766.00
37,351.81
70,582.39
289,976.00
240,729.27
10,376.46
24,419.41
12,233.12
2,217.74
1,534,202.92

1,164,540.54
63,462.03
138,743.39
24,129.72
14,429.35
9,987.29
5,075.00
2,057.00
1,895.24
80.00
20,239.31
30,898.62
5,733.11
24,218.75
4,289,060.70
4,283,380.89
1,221.39
3,247.92
1,210.50
144,965.29

162,343,602.30
1,158,777.24
44,232,276.39
15,076,666.81
65,584.84
56,455.63
3,169,866.27
44,030.66
6,515.94
501.91
1,262,327.64
36,861.36
284,941.95
256,454.64
107,036.38
13,508,695.17
3,222,387.29
7,133,949.88
22,703,462.22
19,282,213.83
805,701.14
1,847,767.71
767,241.92
537.63
6,238,406.71

1,608,753.09
890,964.67
160,554.46
6,112,832.91

26,679.19
539,331.37
439,885.36
528,307.00
4,703,989.72

10,663.48
53,383.19
80,918.61
5,800,771.94

9,188.17
590,119.34
1,569,666.34
4,069,432.86
236,676,524.86

505,996.35
504,382.94
1,613.41
520,345.20
511,694.79
8,650.40
308,608.77
168,913.49
1,148.10
6.64
437.90
-

866,597.85
792,666.14
73,931.71
1,295,364.96
1,247,382.61
47,982.34
2,569,082.49
279,469.55
4,691.53
2,917.75
79,930.87
808.59

25,862.17
22,042.70
3,819.47
21,708.49
21,708.49
44,713.80
24,473.57
1,070.95
-

1,134,726.70
1,129,814.62
4,912.08
2,378,644.36
2,364,291.98
14,352.38
4,895,786.91
2,342,446.50
12,829.31
3,586.78
552.91
187,408.80

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Department
of Agrarian
Reform
Welfare Goods Expenses
Drugs and Medicines Expenses
Medical, Dental and Laboratory Supplies Expenses
Fuel, Oil and Lubricants Expenses
Agricultural and Marine Supplies Expenses
Textbooks and Instructional Materials Expenses
Military, Police and Traffic Supplies Expenses
Chemical and Filtering Supplies Expenses
Other Supplies and Materials Expenses
Utility Expenses
Water Expenses
Electricity Expenses
Communication Expenses
Postage and Courier Services
Telephone Expenses
Internet Subscription Expenses
Cable, Satellite, Telegraph and Radio Expenses
Awards/Rewards and Prizes
Awards/Rewards Expenses
Prizes
Survey, Research, Exploration and Development Expenses
Survey Expenses
Research, Exploration and Development Expenses
Demolition/Relocation and Desilting/Dredging Expenses
Demolition and Relocation Expenses
Desilting and Dredging Expenses
Generation, Transmission and Distribution Expenses
Generation, Transmission and Distribution Expenses
Confidential, Intelligence and Extraordinary Expenses
Confidential Expenses
Intelligence Expenses
Extraordinary and Miscellaneous Expenses
Professional Services
Legal Services
Auditing Services
Consultancy Services
Other Professional Services
General Services
Environment/Sanitary Services
Janitorial Services
Security Services
Other General Services
Repairs and Maintenance
Repairs and Maintenance - Investment Property
Repairs and Maintenance - Land Improvements
Repairs and Maintenance - Infrastructure Assets
Repairs and Maintenance - Buildings and Other Structures
Repairs and Maintenance - Machinery and Equipment
Repairs and Maintenance - Transportation Equipment
Repairs and Maintenance - Furniture and Fixtures
Repairs and Maintenance - Leased Assets
Repairs and Maintenance - Leased Assets Improvements
Restoration and Maintenance - Heritage Assets
Repairs and Maintenance - Other Property, Plant and Equipment
Taxes, Insurance Premiums and Other Fees
Taxes, Duties and Licenses
Fidelity Bond Premiums
Insurance Expenses
Labor and Wages
Labor and Wages
Other Maintenance and Operating Expenses
Advertising Expenses
Printing and Publication Expenses
Representation Expenses
Transportation and Delivery Expenses
Rent/Lease Expenses

122

Department
of
Agriculture

Department
of Budget
and
Management

Department
of
Education

649.79
7,098.22
87,765.26
2,524.71
93.50
39,971.16
123,659.85

1.68
20,290.15
138,294.97
287,336.48
1,503,335.35
500.59
634.17
250,870.82
444,778.14

0.76
11,578.92
14.52
7,575.07
46,681.30

2,698.73
44,493.36
31,027.49
104,342.74
1,023.70
535,276.29
344.90
1,629,755.39
1,612,311.94

24,888.59
98,771.27
75,845.18
11,499.15
49,159.64
13,973.05
1,213.35
20.02

41,379.24
403,398.89
145,425.72
12,756.63
100,163.25
26,030.00
6,475.85
179,171.58

3,856.26
42,825.04
34,018.77
1,775.56
9,355.24
22,808.38
79.59
-

345,849.67
1,266,462.27
510,411.58
8,787.61
225,981.94
271,033.60
4,608.42
8,958.16

20.02
350,588.20
348,989.39
1,598.82
-

146,492.66
32,678.92
9,292.10
559.05
8,733.05
-

180.00
180.00
-

6,920.68
2,037.48
1,198.35
912.93
285.43
822.72
97.00
725.72
-

8,865.46
8,865.46
606,457.45
10,989.23
2,378.85
253,874.46
339,214.91
281,035.99
64,057.63
74,347.77
142,630.59
120,886.07
11.41
27,503.47
25,801.22
62,941.37
2,423.40
1,136.56
1,068.63
17,659.21
3,019.51
2,577.27
12,062.44
64.73
64.73
473,563.74
44,768.75
19,702.70
60,989.99
7,187.01
148,161.60

9,552.13
9,552.13
901,552.49
4,533.71
4,470.41
99,631.65
792,916.73
416,098.88
203.31
49,076.96
182,766.84
184,051.77
399,652.15
91.52
13,772.96
24,336.10
130,417.13
54,666.19
167,307.39
4,333.47
1,169.17
3,558.22
49,504.26
8,248.22
8,262.83
32,993.21
553,249.31
553,249.31
4,539,809.53
41,432.96
47,194.14
105,895.47
34,257.30
155,961.19

5,829.01
5,829.01
175,097.96
770.16
314.89
146,264.57
27,748.34
73,801.48
14.00
20,071.24
26,320.00
27,396.24
12,275.58
10.95
5,233.19
1,758.11
4,804.17
103.76
365.40
11,040.15
2,293.42
1,371.19
7,375.54
86,584.73
4,790.17
22,384.37
17,551.76
412.72
13,318.69

23,786.84
23,786.84
855,194.42
8,876.71
6,949.81
107,228.12
732,139.77
928,690.43
3,600.72
218,136.19
302,488.14
404,465.38
3,071,037.71
10.58
16,822.02
9,087.19
2,885,240.40
85,602.05
34,100.33
24,505.03
14.70
6.33
15,649.07
81,240.45
4,257.59
63,651.39
13,331.48
67,347.89
67,347.89
2,723,346.08
7,162.56
553,998.67
54,370.35
49,586.10
27,035.98

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Department
of Agrarian
Reform
Membership Dues and Contributions to Organizations
Subscription Expenses
Donations
Litigation/Acquired Assets Expenses
Other Maintenance and Operating Expenses
Total Maintenance and Other Operating Expenses
Financial Expenses
Financial Expenses
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
Amortization
Amortization - Intangible Assets
Impairment Loss
Impairment Loss - Loans and Receivables
Impairment Loss - Lease Receivables
Impairment Loss - Other Receivables
Impairment Loss - Inventories
Impairment Loss - Property, Plant and Equipment
Impairment Loss - Biological Assets
Impairment Loss - Intangible Assets
Impairment Loss - Other Assets
Losses
Loss on Sale of Biological Assets
Loss on Sale of Agricultural Produce
Total Non-Cash Expenses
TOTAL CURRENT OPERATING EXPENSES
SURPLUS (DEFICIT) FROM CURRENT OPERATIONS
FINANCIAL ASSISTANCE/SUBSIDY
Financial Assistance/Subsidy from NGAs, LGUs, GOCCs
Subsidy from National Government
Subsidy from other NGAs
Assistance from Local Government Units
Assistance from Government-Owned and/or Controlled Corporations
Subsidy from Other Funds
Less: Financial Assistance/Subsidy to NGAs, LGUs, GOCCs, NGOs/POs
Subsidy to NGAs (for BTr only)
Financial Assistance to NGAs
Financial Assistance to Local Government Units
Budgetary Support to GOCCs
Financial Assistance to NGOs/POs
Internal Revenue Allotment
Subsidies - Others
NET FINANCIAL ASSISTANCE/SUBSIDY
Other Non-Operating Income
Sale of Assets
Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties
Gains
Gain on Foreign Exchange (FOREX)

123

Department
of
Agriculture

Department
of Budget
and
Management

Department
of
Education

220.56
3,231.29
1,418.75
187,883.09
3,393,596.23

5,949.41
5,049.05
3,043,309.40
1,100,760.61
12,379,131.59

18.59
678.77
60.87
27,368.78
537,793.44

1,251.77
17,051.14
1,839.63
39.22
2,011,010.66
18,293,504.55

28.89
2.32
26.57
28.89

990.49
4.48
694.37
291.64
990.49

200.07
28.77
171.30
200.07

1,417.54
15.46
1,110.46
291.62
1,417.54

142,615.08
1,734.64
32.47
2,207.88
96,025.16
32,106.73
8,341.94
504.46
1,661.80
20.52

956,551.02
101,830.47
3,027.39
162,734.05
428,326.89
217,070.97
28,704.10
1,049.28
13,807.87
626.70

72,059.89
929.94
11,616.92
36,685.79
11,423.98
8,391.70
347.13
2,664.44
13,651.58

2,417,002.41
4.83
5,106.44
150.42
1,681,361.55
370,105.01
18,154.26
273,918.05
941.61
67,260.24
1,563.96

20.52
142,635.60
9,649,093.63
(9,605,229.80)

626.70
12,373.65
11,120.17
1,192.98
5.00
55.50
969,551.37
18,053,663.17
(17,151,213.79)

13,923,014.62
13,897,131.92
25,343.27
539.43
1,393,069.67
1,172,401.97
78,876.80
98,228.91

49,391,057.07
49,375,934.73
61.11
15,061.22
947,124.82
53,084.08
640,426.45
168,345.00

43,561.98
12,529,944.95
3,099.60
2,827.08

13,651.58
85,711.47
6,424,476.91
(6,083,460.43)

1,563.96
191.05
191.05
19.97
19.97
2,418,777.40
257,390,224.34
(253,596,085.15)
274,076,981.05
271,919,113.76
1,581,412.97
52,526.53
523,927.79
9,924,950.79
58.81
3,639,184.99
19,536.25
58,287.21

85,269.28
48,443,932.25

353,768,846.81
353,768,136.01
710.80
347,349,508.90
17,695.44
28,770,172.20
10,000.00
318,417,576.16
134,065.09
6,419,337.91

39,047.92
2,987.78

172.60
-

47.48
47.48
29,840.25
2,348.32

6,207,883.52
264,152,030.27

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Department
of Agrarian
Reform
Gain on Sale of Investments
Gain on Sale of Investment Property
Gain on Sale of Property, Plant and Equipment
Other Gains
Losses
Loss on Foreign Exchange (FOREX)
Loss on Sale of Investment Property
Loss on Sale of Property, Plant and Equipment
Loss on Sale of Assets
Loss of Assets
Loss on Guaranty
Other Losses

140.59
131.94
(2,975.22)
(1,780.02)
(793.85)
(401.35)
2,924,839.52

SURPLUS (DEFICIT) FOR THE PERIOD


Difference between totals and sum of components is due to rounding off.

124

Department
of
Agriculture
19.34
86.88
35,953.92
(63,866.81)
(48,961.24)
(1,534.37)
(1,745.76)
(11,620.45)
(5.00)
31,267,899.57

Department
of Budget
and
Management
172.60
(5,793.85)
(0.69)
(911.67)
(4,881.49)
330,256.23

Department
of
Education
88.84
27,403.09
(6,394.34)
(696.74)
(846.44)
(3,270.71)
(1,580.46)
10,579,438.51

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

State
Universities
and Colleges
REVENUE
Tax Revenue
Tax Revenue - Individual and Corporation
Income Tax
Immigration Tax
Tax Revenue - Property
Estate Tax
Donors Tax
Capital Gains Tax
Tax Revenue - Goods and Services
Import Duties
Excise Tax
Business Tax
Tax Revenue - Others
Documentary Stamp Tax
Motor Vehicles Users' Charge
Other Taxes
Tax Revenue - Fines and Penalties
Taxes on Individual and Corporation
Property Taxes
Taxes on Goods and Services
Other Taxes
Total Tax Revenue
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
Business Income
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
Landing and Parking Fees
Income from Hostels/Dormitories and Other Like Facilities
Slaughterhouse Operation
Income from Printing and Publication
Sales Revenue
Less: Sales Discounts
Cost of Sales
Net Sales
Hospital Fees
Guarantee Income
Fidelity Insurance Income
Dividend Income
Interest Income
Fines and Penalties - Business Income
Other Business Income
Total Service and Business Income

Department of
Environment
and Natural
Resources

Department
of
Finance

571,558,837.97
571,558,837.97
13,666,796.27

0.21

2,975.42
2,975.42
-

11,498,828.67
1,104,068.23
1,063,899.37
1,042,269,452.16
56,207,676.75
211,750,511.19
774,311,264.22
74,597,766.75

0.21
0.21

3.54
3.54
2,978.97

72,409,634.77
2,188,131.98
1,243,062.36
323,513.50
56,361.05
365,051.43
498,136.38
1,703,335,915.51

713,189.44
70,110.21
6,782.13
26,211.41
59.03
355,522.55
401.36
5,838.74
30,676.01
35,896.84
53,006.78
128,684.38
157,381.22
2,259.15
112,054.06
444.09
7,784.25
14,645.07
14,645.07
672.67
104.70
19,417.23
870,570.67

6,178,093.55
34,112.05
2,300,454.36
101,675.02
2,961.90
33,993.25
1.00
2,575.71
772,876.57
326,452.10
2,602,991.59
83,157,251.83
1,489.00
26,017.44
13,611.76
18,463.92
1.45
82,942.69
32,161.72
50,780.96
5,269,748.04
675,228.50
22,813,896.96
52,015,136.19
27,051.85
2,245,825.76
89,335,345.38

1,670,822.18
1,811.56
62,384.17
49,370.98
599.01
3,200.28
44,111.85
1,509,344.33
14,814,010.72
11,691,895.55
53,130.42
37,479.75
34,946.11
250,825.54
5,902.44
287.43
89.75
4,271.64
2,807.52
185.94
136,926.31
40,820.28
619,473.53
1,966.80
511,547.74
105,958.99
872,617.75
60.43
22.66
223,478.80
18,845.22
1,333,458.21
16,484,832.90

125

Department
of
Energy

2,369,502.54
500.78
32.40
8,944.25
10,948.60
3,033.25
2,346,043.25
17,434.82
1,400.00
567.34
4,078.66
11,388.82
2,386,937.36

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

State
Universities
and Colleges
Shares, Grants and Donations
Shares
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
Gain on Sale of Biological Assets
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due
to Physical Change
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due
to Price Change
Gain on Sale of Agricultural Produce
Total Gains
TOTAL REVENUE
LESS: CURRENT OPERATING EXPENSES
Personnel Services
Salaries and Wages
Salaries and Wages - Regular
Salaries and Wages - Casual/Contractual
Other Compensation
Personnel Economic Relief Allowance (PERA)
Representation Allowance (RA)
Transportation Allowance (TA)
Clothing/Uniform Allowance
Subsistence Allowance
Laundry Allowance
Quarters Allowance
Productivity Incentive Allowance
Overseas Allowance
Honoraria
Hazard Pay
Longevity Pay
Overtime and Night Pay
Year End Bonus
Cash Gift
Other Bonuses and Allowances
Personnel Benefit Contributions
Retirement and Life Insurance Premiums
Pag-IBIG Contributions
PhilHealth Contributions
Employees Compensation Insurance Premiums
Provident/Welfare Fund Contributions
Other Personnel Benefits
Pension Benefits
Retirement Gratuity
Terminal Leave Benefits
Other Personnel Benefits
Total Personnel Services
Maintenance and Other Operating Expenses
Traveling Expenses
Traveling Expenses - Local
Traveling Expenses - Foreign
Training and Scholarship Expenses
Training Expenses
Scholarship Grants/Expenses
Supplies and Materials Expenses
Office Supplies Expenses
Accountable Forms Expenses
Non-Accountable Forms Expenses
Animal/Zoological Supplies Expenses
Food Supplies Expenses

126

Department
of
Energy

Department of
Environment
and Natural
Resources

Department
of
Finance

23,568,186.51

2,990.61

15,124,881.62

551,020.94

23,568,186.51
-

2,990.61
26,840.56

14,020,896.25
1,103,985.36
3,313,236.79

401,080.79
149,940.16
551,020.94

23,568,186.51

9,761.86
17,078.70
29,831.17

3,292,376.34
20,860.45
18,438,118.41

37,482.68
3,107.43

9,610.83

34.10
942.79
51,177.82
17,087,031.88

25,955,123.87

903,380.81

1,811,109,379.30

18,787,451.29

231,803.29

3,293,843.53

4,393,552.43

16,998,436.89
1,789,014.40
7,161,047.28
1,353,096.07
155,942.05
138,442.54
288,934.91
17,738.44
1,603.70
1,674.85
157,315.91
1,866,501.95
62,966.85
18,149.44
287,998.18
1,483,823.81
316,437.87
1,010,420.70
2,488,077.38
2,149,096.17
74,147.82
189,696.75
71,912.75
3,223.89
2,703,922.64

231,803.29
85,422.32
15,119.69
5,713.92
4,035.80
3,205.00
7,493.00
1,214.00
6,534.35
46.50
104.82
19,449.87
3,160.38
19,345.00
32,023.09
28,057.88
768.55
2,563.06
633.60
13,483.35

3,168,971.24
124,872.29
1,118,414.86
319,600.64
46,487.28
35,655.26
61,519.17
17,834.72
1,264.13
1,787.11
41,376.86
18,269.41
252.53
20,723.87
6,696.82
218,366.81
61,960.22
266,620.04
397,356.44
333,111.51
15,978.78
33,720.98
14,545.18
3,014,426.05

4,388,861.86
4,690.56
1,193,617.37
352,390.84
62,748.32
40,596.44
77,499.54
6,720.50
208.04
35,749.37
6,789.11
1,160.00
437.84
1,301.61
24,884.02
351,083.96
77,007.39
155,040.37
596,150.28
514,335.11
18,003.44
45,871.18
17,940.55
818,309.79

2,105.95
27,965.06
814,491.95
1,859,359.68
31,140,498.58

2,908.43
10,574.93
362,732.06

104,124.55
497,180.08
845,179.03
1,567,942.38
7,824,040.88

7,493.94
45,734.23
448,650.99
316,430.63
7,001,629.87

624,161.39
581,695.14
42,466.26
2,661,328.93
461,181.96
2,200,146.97
2,575,511.85
773,582.65
31,881.29
2,359.94
28,816.79
167,775.44

50,177.58
50,064.38
113.20
461.04
461.04
33,400.84
11,459.98
75.10
-

787,114.11
768,654.69
18,459.41
357,986.86
353,690.62
4,296.24
621,011.30
262,527.60
17,943.80
23.56
3,073.67
165.27

295,619.78
259,426.58
36,193.20
77,226.00
77,226.00
395,922.44
223,690.73
43,648.32
147.98
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

State
Universities
and Colleges
Welfare Goods Expenses
Drugs and Medicines Expenses
Medical, Dental and Laboratory Supplies Expenses
Fuel, Oil and Lubricants Expenses
Agricultural and Marine Supplies Expenses
Textbooks and Instructional Materials Expenses
Military, Police and Traffic Supplies Expenses
Chemical and Filtering Supplies Expenses
Other Supplies and Materials Expenses
Utility Expenses
Water Expenses
Electricity Expenses
Communication Expenses
Postage and Courier Services
Telephone Expenses
Internet Subscription Expenses
Cable, Satellite, Telegraph and Radio Expenses
Awards/Rewards and Prizes
Awards/Rewards Expenses
Prizes
Survey, Research, Exploration and Development Expenses
Survey Expenses
Research, Exploration and Development Expenses
Demolition/Relocation and Desilting/Dredging Expenses
Demolition and Relocation Expenses
Desilting and Dredging Expenses
Generation, Transmission and Distribution Expenses
Generation, Transmission and Distribution Expenses
Confidential, Intelligence and Extraordinary Expenses
Confidential Expenses
Intelligence Expenses
Extraordinary and Miscellaneous Expenses
Professional Services
Legal Services
Auditing Services
Consultancy Services
Other Professional Services
General Services
Environment/Sanitary Services
Janitorial Services
Security Services
Other General Services
Repairs and Maintenance
Repairs and Maintenance - Investment Property
Repairs and Maintenance - Land Improvements
Repairs and Maintenance - Infrastructure Assets
Repairs and Maintenance - Buildings and Other Structures
Repairs and Maintenance - Machinery and Equipment
Repairs and Maintenance - Transportation Equipment
Repairs and Maintenance - Furniture and Fixtures
Repairs and Maintenance - Leased Assets
Repairs and Maintenance - Leased Assets Improvements
Restoration and Maintenance - Heritage Assets
Repairs and Maintenance - Other Property, Plant and Equipment
Taxes, Insurance Premiums and Other Fees
Taxes, Duties and Licenses
Fidelity Bond Premiums
Insurance Expenses
Labor and Wages
Labor and Wages
Other Maintenance and Operating Expenses
Advertising Expenses
Printing and Publication Expenses
Representation Expenses
Transportation and Delivery Expenses
Rent/Lease Expenses

Department of
Environment
and Natural
Resources

Department
of
Finance

0.26
145,175.32
269,603.16
191,167.43
82,785.58
76,546.32
247.03
559.49
805,011.15
1,726,149.71

365.76
2,081.16
4,983.86
14,434.99
26,602.96

4.53
285.89
13,910.22
141,511.23
5,906.12
196.29
636.71
174,826.42
249,696.39

1,771.31
514.39
35,928.74
90,220.97
491,331.85

337,986.26
1,388,163.45
284,221.19
15,580.90
135,097.38
130,271.22
3,271.69
45,173.52

6,079.41
20,523.55
10,178.75
329.44
5,841.83
3,731.80
275.68
-

37,375.34
212,321.05
118,075.94
11,044.25
85,464.40
19,028.04
2,539.26
612.89

55,874.51
435,457.34
148,067.95
33,199.85
92,142.40
22,499.87
225.84
30.67

239.09
373.80
972,578.06
972,578.06
-

30.67
35.00
35.00
-

8,369.57
8,369.57
1,574,395.94
3,030.38
4,852.56
170,976.04
1,395,536.96
517,028.74
133.42
46,074.86
70,421.99
400,398.46
469,939.17
87.97
230,213.33
1,937.54
94,859.34
44,117.65
92,375.68
2,247.58
3,057.47
1,042.61
35,541.53
2,896.16
5,275.00
27,370.36
14,582.72
14,582.72
2,467,620.22
14,919.53
25,723.23
88,879.99
15,101.54
100,391.36

34,172.66
6,806.68
2,508.20
24,857.77
338,589.66
6,199.89
1,622.44
26,649.59
304,117.74
442,266.38
74.60
166,473.75
187,003.30
88,714.72
575,251.55
335.04
181,294.59
367,126.14
14,417.30
3,326.85
1,501.09
7,250.55
8,286,223.44
8,255,772.50
10,316.69
20,134.25
1,830,184.17
41,068.96
28,864.38
8,912.92
3,295.20
437,043.34

40,528.23
4,645.30
4,652.17
2,136.89
2,515.28
127.00
127.00
10,931.34
10,931.34
95,040.42
1.20
95,039.22
1,411,230.98
9,309.73
9,603.21
24,895.90
1,367,422.14
1,776,505.83
13,509.05
301,858.10
493,303.98
967,834.69
885,333.37
1,032.69
12,796.26
15,358.82
657,481.15
96,146.86
74,276.43
14,539.87
16.30
60.76
13,624.22
127,440.85
15,852.83
16,275.06
95,312.95
270,127.65
270,127.65
1,953,187.72
18,315.65
136,711.80
234,647.61
23,359.36
68,417.19

127

Department
of
Energy

2,780.47
2,780.47
41,626.96
131.25
396.52
41,099.20
65,073.63
13,825.28
16,970.53
34,277.81
15,079.70
1,176.57
9,618.25
3,345.23
939.65
4,627.38
1,197.79
237.75
3,191.84
90,625.80
2,906.21
705.03
22,334.52
477.23
26,061.63

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

State
Universities
and Colleges
Membership Dues and Contributions to Organizations
Subscription Expenses
Donations
Litigation/Acquired Assets Expenses
Other Maintenance and Operating Expenses
Total Maintenance and Other Operating Expenses
Financial Expenses
Financial Expenses
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
Amortization
Amortization - Intangible Assets
Impairment Loss
Impairment Loss - Loans and Receivables
Impairment Loss - Lease Receivables
Impairment Loss - Other Receivables
Impairment Loss - Inventories
Impairment Loss - Property, Plant and Equipment
Impairment Loss - Biological Assets
Impairment Loss - Intangible Assets
Impairment Loss - Other Assets
Losses
Loss on Sale of Biological Assets
Loss on Sale of Agricultural Produce
Total Non-Cash Expenses
TOTAL CURRENT OPERATING EXPENSES
SURPLUS (DEFICIT) FROM CURRENT OPERATIONS
FINANCIAL ASSISTANCE/SUBSIDY
Financial Assistance/Subsidy from NGAs, LGUs, GOCCs
Subsidy from National Government
Subsidy from other NGAs
Assistance from Local Government Units
Assistance from Government-Owned and/or Controlled Corporations
Subsidy from Other Funds
Less: Financial Assistance/Subsidy to NGAs, LGUs, GOCCs, NGOs/POs
Subsidy to NGAs (for BTr only)
Financial Assistance to NGAs
Financial Assistance to Local Government Units
Budgetary Support to GOCCs
Financial Assistance to NGOs/POs
Internal Revenue Allotment
Subsidies - Others
NET FINANCIAL ASSISTANCE/SUBSIDY
Other Non-Operating Income
Sale of Assets
Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties
Gains
Gain on Foreign Exchange (FOREX)

62,217.30
34,860.83
52,139.74
1.39
1,322,516.84
14,451,123.93
48,274.57
41,327.23
1,367.00
1,805.80
3,774.55
48,274.57
2,441,977.15
4,613.17
60,864.67
23,257.65
766,319.99
1,244,981.96
73,562.06
214,921.58
14.49
53,441.58
3,052.97

128

Department
of
Energy
9,282.99
28,779.04
79.15
340,635.11
27,552.16
2,199.37
23,329.92
398.63
334.46
1,289.78
-

Department of
Environment
and Natural
Resources

Department
of
Finance

1,090.58
4,158.94
26,561.99
2,190,793.05
8,194,553.45

1,444.15
7,098.61
913,512.91
1,084.64
387,859.05
12,914,921.54

378.31
2.53
372.64
3.14
378.31

324,734,462.38
319,736,895.58
568,066.45
190,322.20
4,239,178.15
324,734,462.38

758,575.08
5,498.99
648.17
77,199.13
546,524.91
90,974.10
27,353.49
78.85
10,297.44
7,367.25

395,532.67
404.16
3.45
97,401.88
231,299.05
30,506.98
28,450.43
180.07
8.95
7,277.70
10,518.01

3,052.97
33,848.16
30,594.76
102.00
173.37
245.89
2,371.81
335.39
24.95
763.82
747.32
16.50
2,479,642.09
48,119,539.17
(31,032,507.30)

27,552.16
730,919.33
25,224,204.54

7,367.25
765,942.33
16,784,914.96
(15,881,534.15)

10,518.01
223,829.86
223,829.86
629,880.54
345,280,894.34
1,465,828,484.96

40,983,149.61
38,042,508.73
2,520,188.87
23,919.04
396,532.97
2,845,681.95
15,041.68
2,251,732.09
994.07
577,914.11
38,137,467.66

2,090,120.29
2,090,120.29
-

25,965,144.23
25,247,625.92
712,262.91
1,404.74
3,850.66
760,335.22
731,754.04
27,487.68
1,093.50

17,135,191.93
16,402,882.45
732,040.33
269.16
1,645,501,579.56
1,542,015,929.77
493,085.57
102,961,842.77
422.00

2,090,120.29

25,204,809.01

30,299.45
(1,628,366,387.63)

290.69
290.69
129,905.61
2,823.36

445.02
445.02

5,485.79
5,485.79
13,215.72
23.49

634,379.90
634,379.90
38,792,025.82
31,580,171.29

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

State
Universities
and Colleges
Gain on Sale of Investments
Gain on Sale of Investment Property
Gain on Sale of Property, Plant and Equipment
Other Gains
Losses
Loss on Foreign Exchange (FOREX)
Loss on Sale of Investment Property
Loss on Sale of Property, Plant and Equipment
Loss on Sale of Assets
Loss of Assets
Loss on Guaranty
Other Losses

6,064.52
646.23
120,371.50
(12,996.31)
(258.18)
(0.99)
(2,613.14)
(6,979.29)
(3,144.71)
7,222,160.35

SURPLUS (DEFICIT) FOR THE PERIOD


Difference between totals and sum of components is due to rounding off.

129

Department
of
Energy
27,314,769.85

Department of
Environment
and Natural
Resources
199.34
12,992.90
(13,889.67)
(7,889.32)
(5,673.93)
(196.24)
(108.62)
(21.56)
9,328,086.71

Department
of
Finance
7,183,476.97
529.00
27,848.56
(1,103,788.26)
(32,484.02)
(423.62)
(506.32)
(374.07)
(1,070,000.23)
(124,215,285.21)

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Department
of Foreign
Affairs
REVENUE
Tax Revenue
Tax Revenue - Individual and Corporation
Income Tax
Immigration Tax
Tax Revenue - Property
Estate Tax
Donors Tax
Capital Gains Tax
Tax Revenue - Goods and Services
Import Duties
Excise Tax
Business Tax
Tax Revenue - Others
Documentary Stamp Tax
Motor Vehicles Users' Charge
Other Taxes
Tax Revenue - Fines and Penalties
Taxes on Individual and Corporation
Property Taxes
Taxes on Goods and Services
Other Taxes
Total Tax Revenue
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
Business Income
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
Landing and Parking Fees
Income from Hostels/Dormitories and Other Like Facilities
Slaughterhouse Operation
Income from Printing and Publication
Sales Revenue
Less: Sales Discounts
Cost of Sales
Net Sales
Hospital Fees
Guarantee Income
Fidelity Insurance Income
Dividend Income
Interest Income
Fines and Penalties - Business Income
Other Business Income
Total Service and Business Income

Department
of the Interior
and Local
Government

6,336,366.61
1,256,385.88
5,073,281.89
6,698.84
2,851.04
2.78
2,848.04
0.22
6,339,217.65

130

Department
of
Health

721,768.16
7,143.51
168,506.71
20,150.59
3,642.92
85,091.90
138.06
6.00
11,859.16
1,264.90
52,584.73
371,379.68
9,637,568.40
26,140.02
1,423.10
20,076.62
20,478.12
50.61
1,712.03
2,257,912.27
2,924.91
1,997,979.53
257,007.82
7,690,604.63
3,442.67
18,688.47
1,597,944.33
10,359,336.56

1,951,325.12
1,093.03
3,669.69
8,015.94
1,938,546.46
34,809.77
14.32
30,648.60
387.60
298.79
391.98
11.50
11.50
3,056.99
1,986,134.89

Department
of
Justice

71,748.30
71,748.30
71,748.30
11,010,563.23
6,059,920.06
1,092,386.41
59,681.73
12,658.90
579,196.86
291,498.08
2,915,221.19
64,815.44
1,854.20
1,532.70
58,582.61
1,520.50
1,520.50
397.99
927.17
0.27
11,075,378.67

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Department
of Foreign
Affairs
Shares, Grants and Donations
Shares
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
Gain on Sale of Biological Assets
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due
to Physical Change
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due
to Price Change
Gain on Sale of Agricultural Produce
Total Gains
TOTAL REVENUE
LESS: CURRENT OPERATING EXPENSES
Personnel Services
Salaries and Wages
Salaries and Wages - Regular
Salaries and Wages - Casual/Contractual
Other Compensation
Personnel Economic Relief Allowance (PERA)
Representation Allowance (RA)
Transportation Allowance (TA)
Clothing/Uniform Allowance
Subsistence Allowance
Laundry Allowance
Quarters Allowance
Productivity Incentive Allowance
Overseas Allowance
Honoraria
Hazard Pay
Longevity Pay
Overtime and Night Pay
Year End Bonus
Cash Gift
Other Bonuses and Allowances
Personnel Benefit Contributions
Retirement and Life Insurance Premiums
Pag-IBIG Contributions
PhilHealth Contributions
Employees Compensation Insurance Premiums
Provident/Welfare Fund Contributions
Other Personnel Benefits
Pension Benefits
Retirement Gratuity
Terminal Leave Benefits
Other Personnel Benefits
Total Personnel Services
Maintenance and Other Operating Expenses
Traveling Expenses
Traveling Expenses - Local
Traveling Expenses - Foreign
Training and Scholarship Expenses
Training Expenses
Scholarship Grants/Expenses
Supplies and Materials Expenses
Office Supplies Expenses
Accountable Forms Expenses
Non-Accountable Forms Expenses
Animal/Zoological Supplies Expenses
Food Supplies Expenses

131

Department
of
Health

41,152.04

Department
of the Interior
and Local
Government

Department
of
Justice

784.00

41,152.04
1,002,557.22

33,614.64

15,850.32

784.00
784.00

348,033.38
654,523.84
1,043,709.26

9,673.75
23,940.89
33,614.64

2,573.96
13,276.36
15,850.32

6,340,001.65

11,403,045.82

2,019,749.53

11,162,977.29

1,336,221.92

7,401,250.75

44,776,159.34

5,602,886.74

833,412.62
502,809.31
4,203,230.71
38,892.68
9,600.78
6,430.42
7,356.23
39.60
18,900.17
3,973,135.07
2,320.69
101.53
10.00
53,088.55
78,535.99
14,260.25
558.75
127,261.79
111,157.17
3,434.50
9,240.14
3,429.98
449,051.02

7,116,482.61
284,768.15
4,427,541.25
606,334.26
35,999.00
24,932.60
128,221.61
405,395.89
36,132.75
299.35
110,971.39
440,085.47
1,150,597.11
451,980.31
18,932.03
600,853.80
135,203.81
281,601.87
1,016,967.30
866,286.57
33,550.12
85,729.69
31,400.92
1,647,050.31

44,762,347.32
13,812.02
31,663,067.50
4,652,150.47
46,521.77
39,334.11
1,878,814.17
5,893,873.43
70,700.31
956,630.13
367,648.12
140,398.33
744,487.91
9,965,057.47
6,820.36
3,841,316.96
941,898.83
2,117,415.11
1,362,840.60
345,121.07
247,880.00
544,893.97
224,945.56
40,875,446.29

5,538,112.06
64,774.68
1,990,047.02
358,340.78
357,043.62
349,487.36
74,930.62
2,541.69
386.87
2,613.32
32,185.56
9,114.66
42,360.56
11,483.43
1,210.84
442,684.32
71,761.24
233,902.12
517,721.62
432,237.53
22,590.91
44,666.97
18,226.21
1,884,447.13

236,299.45
212,751.57
6,115,765.44

41,726.06
64,738.60
562,474.89
978,110.76
14,492,809.61

25,061,688.30
5,180,190.14
8,219,702.73
2,413,865.12
118,677,513.73

759,660.74
398,781.29
364,324.79
361,680.30
9,995,102.51

579,307.49
8,280.47
571,027.02
27,480.72
25,582.36
1,898.36
1,964,023.64
62,247.63
1,792,173.76
-

433,083.90
411,048.25
22,035.65
1,334,476.32
1,295,937.24
38,539.08
5,842,465.30
274,622.75
34,174.70
1,945.34
1,181.60
597,501.10

292,242.10
287,964.98
4,277.12
1,040,988.51
1,035,138.63
5,849.88
6,991,532.50
1,130,069.09
18,205.71
2,151,402.87

140,037.78
115,990.99
24,046.79
61,548.59
61,548.59
1,393,528.38
122,816.99
198,641.36
8.35
1,045.16
839,891.04

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Department
of Foreign
Affairs
Welfare Goods Expenses
Drugs and Medicines Expenses
Medical, Dental and Laboratory Supplies Expenses
Fuel, Oil and Lubricants Expenses
Agricultural and Marine Supplies Expenses
Textbooks and Instructional Materials Expenses
Military, Police and Traffic Supplies Expenses
Chemical and Filtering Supplies Expenses
Other Supplies and Materials Expenses
Utility Expenses
Water Expenses
Electricity Expenses
Communication Expenses
Postage and Courier Services
Telephone Expenses
Internet Subscription Expenses
Cable, Satellite, Telegraph and Radio Expenses
Awards/Rewards and Prizes
Awards/Rewards Expenses
Prizes
Survey, Research, Exploration and Development Expenses
Survey Expenses
Research, Exploration and Development Expenses
Demolition/Relocation and Desilting/Dredging Expenses
Demolition and Relocation Expenses
Desilting and Dredging Expenses
Generation, Transmission and Distribution Expenses
Generation, Transmission and Distribution Expenses
Confidential, Intelligence and Extraordinary Expenses
Confidential Expenses
Intelligence Expenses
Extraordinary and Miscellaneous Expenses
Professional Services
Legal Services
Auditing Services
Consultancy Services
Other Professional Services
General Services
Environment/Sanitary Services
Janitorial Services
Security Services
Other General Services
Repairs and Maintenance
Repairs and Maintenance - Investment Property
Repairs and Maintenance - Land Improvements
Repairs and Maintenance - Infrastructure Assets
Repairs and Maintenance - Buildings and Other Structures
Repairs and Maintenance - Machinery and Equipment
Repairs and Maintenance - Transportation Equipment
Repairs and Maintenance - Furniture and Fixtures
Repairs and Maintenance - Leased Assets
Repairs and Maintenance - Leased Assets Improvements
Restoration and Maintenance - Heritage Assets
Repairs and Maintenance - Other Property, Plant and Equipment
Taxes, Insurance Premiums and Other Fees
Taxes, Duties and Licenses
Fidelity Bond Premiums
Insurance Expenses
Labor and Wages
Labor and Wages
Other Maintenance and Operating Expenses
Advertising Expenses
Printing and Publication Expenses
Representation Expenses
Transportation and Delivery Expenses
Rent/Lease Expenses

Department
of the Interior
and Local
Government

Department
of
Justice

142.01
32,427.37
83.50
76,949.37
127,498.77

36,863.74
1,433,523.32
2,846,924.10
104,571.42
6.77
545.12
60.00
510,545.34
1,195,621.90

189,815.66
108,999.03
1,564,302.94
313.82
496,276.50
1,332,146.88
1,065,238.29

179.67
761.47
45,164.38
42,778.94
3,445.74
2.73
6,824.43
131,968.11
250,443.78

22,700.17
104,798.60
131,931.64
49,822.90
56,219.18
23,105.27
2,784.29
-

258,416.28
937,205.62
126,160.31
10,028.09
80,979.62
27,692.30
7,460.29
24,578.64

243,049.73
822,188.56
191,641.68
11,177.37
145,059.63
31,482.80
3,921.87
31,665.81

38,433.72
212,010.05
102,061.82
14,247.13
56,183.94
30,377.62
1,253.13
17,069.23

13,594.42
10,984.23
1,229.12
103.20
1,125.92
-

31,562.37
103.44
352.05
205.00
147.05
-

17,069.23
-

30,790.72
30,790.72
3,777,730.16
7,704.97
3,068.78
281,584.92
3,485,371.48
976,506.12
33,369.39
348,187.51
321,433.86
273,515.36
365,398.67
1,005.09
918.64
187,031.75
122,801.96
32,805.90
9,026.89
325.80
352.40
11,130.25
381,770.23
295,128.98
11,502.85
75,138.40
166,122.46
166,122.46
2,905,853.53
230,907.03
32,879.84
76,860.53
192,061.42
118,992.11

24,055.41
16,217.57
7,837.84
63,824.11
1,006.79
4,457.82
34,464.83
23,894.66
238,592.25
1,565.93
27,428.86
34,403.36
175,194.11
1,322,709.56
6,663.70
1,954.03
665,355.59
396,345.92
244,076.98
7,512.48
26.23
774.61
85,439.97
16,776.92
17,426.09
51,236.96
724.43
724.43
814,814.40
4,048.07
303,829.25
33,249.90
12,029.52
381,751.10

18,367.08
18,367.08
519,351.81
365,426.56
1,041.99
27,614.99
125,268.27
141,829.48
2,183.90
55,270.21
56,954.68
27,420.68
92,097.69
7.01
58,189.08
15,880.34
13,846.93
2,562.17
1,484.67
127.50
12,652.84
915.98
4,139.09
7,597.77
1,816.02
1,816.02
383,380.86
8,471.13
156,917.84
37,873.15
13,446.51
76,129.87

11,414.71
11,414.71
117,857.61
19,617.50
57.41
1,743.15
96,439.54
216,742.65
1,119.65
72,743.71
118,429.80
24,449.49
67,434.44
48,755.77
2,821.81
15,312.83
510.64
33.39
117,183.80
12,974.62
2,836.26
101,372.93
2,432,291.79
3,924.61
10,399.11
182,516.56
3,066.04
572,954.30

132

Department
of
Health

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Department
of Foreign
Affairs
Membership Dues and Contributions to Organizations
Subscription Expenses
Donations
Litigation/Acquired Assets Expenses
Other Maintenance and Operating Expenses
Total Maintenance and Other Operating Expenses
Financial Expenses
Financial Expenses
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
Amortization
Amortization - Intangible Assets
Impairment Loss
Impairment Loss - Loans and Receivables
Impairment Loss - Lease Receivables
Impairment Loss - Other Receivables
Impairment Loss - Inventories
Impairment Loss - Property, Plant and Equipment
Impairment Loss - Biological Assets
Impairment Loss - Intangible Assets
Impairment Loss - Other Assets
Losses
Loss on Sale of Biological Assets
Loss on Sale of Agricultural Produce
Total Non-Cash Expenses
TOTAL CURRENT OPERATING EXPENSES
SURPLUS (DEFICIT) FROM CURRENT OPERATIONS
FINANCIAL ASSISTANCE/SUBSIDY
Financial Assistance/Subsidy from NGAs, LGUs, GOCCs
Subsidy from National Government
Subsidy from other NGAs
Assistance from Local Government Units
Assistance from Government-Owned and/or Controlled Corporations
Subsidy from Other Funds
Less: Financial Assistance/Subsidy to NGAs, LGUs, GOCCs, NGOs/POs
Subsidy to NGAs (for BTr only)
Financial Assistance to NGAs
Financial Assistance to Local Government Units
Budgetary Support to GOCCs
Financial Assistance to NGOs/POs
Internal Revenue Allotment
Subsidies - Others
NET FINANCIAL ASSISTANCE/SUBSIDY
Other Non-Operating Income
Sale of Assets
Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties
Gains
Gain on Foreign Exchange (FOREX)

133

Department
of
Health

Department
of the Interior
and Local
Government

Department
of
Justice

1,261,748.57
8,661.02
342,355.81
46,665.78
5,793,167.26

31,811.57
6,910.12
1,072,873.90
1,142,557.01
17,561,787.38

178.03
10,183.05
496.88
69,048.62
12,163,821.08

570.13
4,727.48
63,310.76
21,933.99
3,134,185.36

26,505.28
13,325.85
13,179.43
26,505.28

243.31
186.13
3.18
54.00
243.31

20.00
20.00
20.00

3.68
3.68
3.68

213,431.55
515.65
85,879.02
81,648.76
31,706.54
6,205.61
7,359.09
116.88
343.38

1,783,467.92
8,820.71
5,956.83
650,612.07
993,504.95
45,697.27
29,336.68
949.62
15.29
48,574.50
125.54

2,045,148.24
5,349.34
12,506.23
256,096.24
1,182,317.73
558,712.55
24,097.42
6,068.73
-

303,343.68
88.68
53,514.16
166,866.24
49,695.59
15,077.39
18,101.62
304.80

343.38
213,774.93
12,149,212.91
(5,809,211.26)

125.54
102,131.65
72,846.08
21,136.27
6,680.97
1,468.33
1,885,725.10
33,940,565.40
(22,537,519.58)

2,045,148.24
132,886,503.05
(130,866,753.52)

304.80
303,648.48
13,432,940.03
(2,269,962.74)

6,301,621.25
6,301,621.25
-

44,886,314.96
41,586,699.71
3,143,778.70
26.50
155,810.05
6,017,422.82
2,683,722.37
3,095,302.68
100,542.80
86,809.81

149,182,445.97
142,700,851.40
6,444,357.36
37,232.21
5.00
10,087,748.23
6,559,515.20
3,212,933.42
7.50

13,551,016.60
12,420,781.46
1,130,235.14
141,169.69
141,169.69
-

6,301,621.25

51,045.17
38,868,892.14

315,292.11
139,094,697.74

13,409,846.92

344,992.46
344,388.53

55,031.35
42,800.47

2,554.56
-

175,770.28
175,770.28
56,804.96
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Department
of Foreign
Affairs
Gain on Sale of Investments
Gain on Sale of Investment Property
Gain on Sale of Property, Plant and Equipment
Other Gains
Losses
Loss on Foreign Exchange (FOREX)
Loss on Sale of Investment Property
Loss on Sale of Property, Plant and Equipment
Loss on Sale of Assets
Loss of Assets
Loss on Guaranty
Other Losses

593.81
10.13
837,402.45

SURPLUS (DEFICIT) FOR THE PERIOD


Difference between totals and sum of components is due to rounding off.

134

Department
of
Health
57.72
12,173.17
(19,008.08)
(656.56)
(8,871.49)
(5,352.38)
(847.02)
(3,280.64)
16,367,395.83

Department
of the Interior
and Local
Government
546.61
2,007.95
(8,660.00)
(6,458.17)
(98.54)
(2,085.92)
(17.37)
8,221,838.78

Department
of
Justice
101.75
56,703.21
(446.95)
(89.24)
(320.41)
(37.31)
11,372,012.46

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Department
of National
Defense

Department
of Public
Works and
Highways

11,872,875.95

11,872,875.95
11,872,875.95

Department
of Labor and
Employment
REVENUE
Tax Revenue
Tax Revenue - Individual and Corporation
Income Tax
Immigration Tax
Tax Revenue - Property
Estate Tax
Donors Tax
Capital Gains Tax
Tax Revenue - Goods and Services
Import Duties
Excise Tax
Business Tax
Tax Revenue - Others
Documentary Stamp Tax
Motor Vehicles Users' Charge
Other Taxes
Tax Revenue - Fines and Penalties
Taxes on Individual and Corporation
Property Taxes
Taxes on Goods and Services
Other Taxes
Total Tax Revenue
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
Business Income
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
Landing and Parking Fees
Income from Hostels/Dormitories and Other Like Facilities
Slaughterhouse Operation
Income from Printing and Publication
Sales Revenue
Less: Sales Discounts
Cost of Sales
Net Sales
Hospital Fees
Guarantee Income
Fidelity Insurance Income
Dividend Income
Interest Income
Fines and Penalties - Business Income
Other Business Income
Total Service and Business Income

2,199,723.46
139,770.33
161,462.64
24,947.33
475,586.76
6.00
2.64
3,175.60
549,057.81
448,421.37
61,321.91
335,971.08
691,527.26
27,944.48
11.20
388,309.83
92,556.08
3,428.91
12,208.89
8,217.14
3,035.97
5,181.17
2,384.12
1,151.60
11,642.18
146,708.81
2,891,250.72

135

357,602.08
208,040.52
131,433.79
18,127.78
474,015.96
5,550.77
11.00
56,950.46
5.70
1,294.18
156.43
7,173.59
7,173.59
318,497.81
48,789.77
2,739.64
32,846.59
831,618.04

1,142,108.46
249.23
29.95
365.26
1.45
5,543.67
1,135,918.90
84,884.85
1,654.09
124.71
31,686.39
3,931.87
817.67
46,670.12
1,226,993.31

Department
of Science
and
Technology

97,493.20
1,432.63
383.91
308.50
0.10
1.40
2,340.12
93,026.55
21,804.68
519.88
334.78
10,200.08
6,378.61
81.86
1,153.90
1,691.90
17.79
266.97
1,158.92
119,297.88

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Department
of Labor and
Employment
Shares, Grants and Donations
Shares
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
Gain on Sale of Biological Assets
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due
to Physical Change
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due
to Price Change
Gain on Sale of Agricultural Produce
Total Gains
TOTAL REVENUE
LESS: CURRENT OPERATING EXPENSES
Personnel Services
Salaries and Wages
Salaries and Wages - Regular
Salaries and Wages - Casual/Contractual
Other Compensation
Personnel Economic Relief Allowance (PERA)
Representation Allowance (RA)
Transportation Allowance (TA)
Clothing/Uniform Allowance
Subsistence Allowance
Laundry Allowance
Quarters Allowance
Productivity Incentive Allowance
Overseas Allowance
Honoraria
Hazard Pay
Longevity Pay
Overtime and Night Pay
Year End Bonus
Cash Gift
Other Bonuses and Allowances
Personnel Benefit Contributions
Retirement and Life Insurance Premiums
Pag-IBIG Contributions
PhilHealth Contributions
Employees Compensation Insurance Premiums
Provident/Welfare Fund Contributions
Other Personnel Benefits
Pension Benefits
Retirement Gratuity
Terminal Leave Benefits
Other Personnel Benefits
Total Personnel Services
Maintenance and Other Operating Expenses
Traveling Expenses
Traveling Expenses - Local
Traveling Expenses - Foreign
Training and Scholarship Expenses
Training Expenses
Scholarship Grants/Expenses
Supplies and Materials Expenses
Office Supplies Expenses
Accountable Forms Expenses
Non-Accountable Forms Expenses
Animal/Zoological Supplies Expenses
Food Supplies Expenses

136

Department
of National
Defense

Department
of Public
Works and
Highways

Department
of Science
and
Technology

25,045.62

409,469.13

21,336.42

104,620.82

6,317.18
18,728.44
25,045.62

6,172.94
403,296.19
409,469.13

21,336.42
21,336.42

33,922.72
70,698.10
104,620.82

116.44
116.44
2,916,412.77

1,241,087.17

13,121,205.68

223,918.70

2,562,882.02

29,349,096.05

6,621,203.51

1,608,869.33

2,539,434.04
23,447.98
1,094,660.79
173,865.69
71,606.13
62,235.83
37,132.32
2,726.15
5.64
65.50
18,629.50
184,369.42
170,030.56
302.67
2,118.16
4,690.67
207,144.82
38,363.62
121,374.13
329,544.76
285,011.13
9,142.02
25,551.83
9,839.78
388,957.73

29,232,161.41
116,934.64
24,439,309.62
2,988,172.19
11,834.70
3,959.62
809,144.99
6,024,377.07
58,927.60
836,424.34
247,164.40
152,225.52
136,481.92
1,058,849.25
5,601,057.54
13,145.23
2,450,620.41
640,477.72
3,406,447.10
831,639.34
179,370.68
148,184.40
343,462.01
160,622.25
49,435,136.84

4,210,354.63
2,410,848.88
1,751,759.77
389,758.21
29,307.52
11,277.29
83,822.71
570.91
11.48
847.63
48,664.47
201,189.48
4,331.24
6,306.83
133,946.89
371,675.46
83,062.01
386,987.65
601,251.40
511,032.38
20,300.14
50,017.59
19,901.28
557,328.99

1,578,288.06
30,581.28
1,139,242.01
130,145.87
19,851.43
14,920.88
23,657.33
161,629.73
27,790.62
8.00
14,675.35
14,090.85
269,809.00
209,703.88
13,297.35
128,270.13
32,628.07
78,763.51
219,422.01
187,983.33
6,588.93
18,097.57
6,707.77
44.40
311,273.00

20,654.18
70,216.69
104,193.97
193,892.90
4,376,045.30

40,534,371.60
3,440,935.74
4,316,406.31
1,143,423.19
104,055,181.85

4,920.10
17,606.34
187,604.80
347,197.76
9,531,543.67

484.59
11,682.81
108,518.37
190,587.24
3,278,806.34

229,193.79
168,204.31
60,989.47
2,408,648.72
553,344.82
1,855,303.90
450,625.51
175,957.52
66,813.76
46.25
106.09
20,847.78

684,428.16
522,923.77
161,504.39
547,793.38
516,413.36
31,380.02
6,668,232.61
612,141.74
2,454.09
351.78
12,931.59
187,480.46

361,247.12
357,514.90
3,732.22
32,767.52
31,570.79
1,196.72
1,349,091.98
255,974.95
694.93
26.83
181.81

169,221.23
135,277.66
33,943.57
773,834.63
71,561.95
702,272.68
457,883.85
94,142.25
2,818.00
173.87

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Department
of Labor and
Employment
Welfare Goods Expenses
Drugs and Medicines Expenses
Medical, Dental and Laboratory Supplies Expenses
Fuel, Oil and Lubricants Expenses
Agricultural and Marine Supplies Expenses
Textbooks and Instructional Materials Expenses
Military, Police and Traffic Supplies Expenses
Chemical and Filtering Supplies Expenses
Other Supplies and Materials Expenses
Utility Expenses
Water Expenses
Electricity Expenses
Communication Expenses
Postage and Courier Services
Telephone Expenses
Internet Subscription Expenses
Cable, Satellite, Telegraph and Radio Expenses
Awards/Rewards and Prizes
Awards/Rewards Expenses
Prizes
Survey, Research, Exploration and Development Expenses
Survey Expenses
Research, Exploration and Development Expenses
Demolition/Relocation and Desilting/Dredging Expenses
Demolition and Relocation Expenses
Desilting and Dredging Expenses
Generation, Transmission and Distribution Expenses
Generation, Transmission and Distribution Expenses
Confidential, Intelligence and Extraordinary Expenses
Confidential Expenses
Intelligence Expenses
Extraordinary and Miscellaneous Expenses
Professional Services
Legal Services
Auditing Services
Consultancy Services
Other Professional Services
General Services
Environment/Sanitary Services
Janitorial Services
Security Services
Other General Services
Repairs and Maintenance
Repairs and Maintenance - Investment Property
Repairs and Maintenance - Land Improvements
Repairs and Maintenance - Infrastructure Assets
Repairs and Maintenance - Buildings and Other Structures
Repairs and Maintenance - Machinery and Equipment
Repairs and Maintenance - Transportation Equipment
Repairs and Maintenance - Furniture and Fixtures
Repairs and Maintenance - Leased Assets
Repairs and Maintenance - Leased Assets Improvements
Restoration and Maintenance - Heritage Assets
Repairs and Maintenance - Other Property, Plant and Equipment
Taxes, Insurance Premiums and Other Fees
Taxes, Duties and Licenses
Fidelity Bond Premiums
Insurance Expenses
Labor and Wages
Labor and Wages
Other Maintenance and Operating Expenses
Advertising Expenses
Printing and Publication Expenses
Representation Expenses
Transportation and Delivery Expenses
Rent/Lease Expenses

137

Department
of National
Defense

Department
of Public
Works and
Highways

Department
of Science
and
Technology

887.37
858.28
57,638.10
3,261.59
18,241.74
105,967.02
232,852.34

326,393.07
481,646.00
331,447.62
2,601,168.33
109.34
332.22
699,207.85
14,101.78
1,398,466.75
1,919,203.87

127.95
603.68
826,229.89
17,940.12
16.50
247,295.32
334,015.70

949.38
115,758.86
32,603.43
411.15
6,127.50
40.93
204,858.47
216,412.11

25,386.61
207,465.73
119,589.04
29,158.85
60,278.97
29,218.71
932.51
1,587.52

558,492.95
1,360,710.92
327,518.07
8,997.35
196,837.22
57,324.02
64,359.48
136,636.28

42,982.22
291,033.48
83,804.20
5,641.95
33,368.78
40,391.71
4,401.76
4.90

23,621.18
192,790.93
104,491.62
8,831.69
36,268.10
53,204.39
6,187.44
26,895.11

1,455.52
132.00
936.14
925.98
10.16
2.20
2.20
-

135,471.01
1,165.27
976.65
676.65
300.00
1,227.50
1,227.50
-

4.90
61,902.70
30,788.48
31,114.22
25,015.35
25,015.35
-

26,594.11
301.00
310.04
33.04
277.00
-

34,880.22
34,880.22
187,282.68
1,696.20
3,261.04
11,429.46
170,895.97
355,265.06
31.50
62,172.22
113,821.05
179,240.29
133,826.65
774.62
28.16
85,570.73
15,915.71
23,195.65
3,615.20
85.78
1,780.45
2,860.37
48,601.96
3,526.82
7,463.83
37,611.32
2,881.41
2,881.41
1,236,089.55
7,354.71
25,749.12
82,476.01
10,142.95
198,587.25

133,723.22
45,000.00
36.00
88,687.22
182,573.72
723.17
3,473.46
9,475.19
168,901.91
160,254.12
5,011.04
52,050.73
31,779.03
71,413.33
3,798,479.29
12,644.92
30,192.64
725,471.18
520,647.69
2,488,266.46
18,387.82
204.00
10.00
2,654.58
813,427.27
735,380.96
12,315.81
65,730.50
72,940.60
72,940.60
1,394,474.82
5,464.42
31,810.36
997,308.79
45,843.05
84,384.12

5,114.80
5,114.80
137,374.63
7,593.79
5,300.65
84,814.75
39,665.43
152,009.80
112.78
47,772.33
97,261.79
6,862.91
7,970,469.69
67,780.76
7,586,507.08
95,957.69
81,510.63
137,682.21
169.16
856.82
5.35
79,852.89
11,687.96
32,335.53
35,829.40
132,645.35
132,645.35
266,384.49
17,495.51
5,767.83
1,441.47
4,495.15
42,899.71

9,186.36
9,186.36
445,176.02
1,237.09
2,827.49
103,854.62
337,256.81
192,924.84
42.14
56,859.30
95,373.09
40,650.32
152,925.59
1,640.23
101,492.12
24,628.21
20,396.00
596.84
0.80
4,171.40
40,754.86
11,689.05
4,593.33
24,472.48
882.53
882.53
646,446.97
4,208.39
17,254.88
55,556.70
4,171.56
74,657.42

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Department
of National
Defense

Department
of Public
Works and
Highways

827.83
4,956.66
131,794.31
774,200.71
5,442,262.79

796.90
12,871.40
5,829.19
210,166.58
16,841,889.57

94.60
2,148.66
4,325.90
187,715.66
10,991,701.13

2,322.87
2,726.15
436,203.26
49,345.75
3,237,345.75

6,790.14
3,090.03
3,665.26
34.86
6,790.14

478.18
52.07
426.12
478.18

265.69
265.69
265.69

73.50
68.43
5.07
73.50

442,478.06
3,265.95
397.25
81,280.99
286,669.49
33,844.51
18,771.35
2,833.03
15,415.47
308.79

3,659,966.44
223,993.53
12,040.08
427,544.56
1,213,946.54
1,762,127.56
11,750.26
1.04
8,562.85
110.59

890,825.47
2,379.33
19,961.44
251,978.26
442,534.33
147,935.20
22,701.32
3,335.60
513.34

527,249.18
10,913.80
822.06
84,267.53
252,111.01
22,799.54
16,534.94
298.29
139,502.01
-

Department
of Labor and
Employment
Membership Dues and Contributions to Organizations
Subscription Expenses
Donations
Litigation/Acquired Assets Expenses
Other Maintenance and Operating Expenses
Total Maintenance and Other Operating Expenses
Financial Expenses
Financial Expenses
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
Amortization
Amortization - Intangible Assets
Impairment Loss
Impairment Loss - Loans and Receivables
Impairment Loss - Lease Receivables
Impairment Loss - Other Receivables
Impairment Loss - Inventories
Impairment Loss - Property, Plant and Equipment
Impairment Loss - Biological Assets
Impairment Loss - Intangible Assets
Impairment Loss - Other Assets
Losses
Loss on Sale of Biological Assets
Loss on Sale of Agricultural Produce
Total Non-Cash Expenses
TOTAL CURRENT OPERATING EXPENSES
SURPLUS (DEFICIT) FROM CURRENT OPERATIONS
FINANCIAL ASSISTANCE/SUBSIDY
Financial Assistance/Subsidy from NGAs, LGUs, GOCCs
Subsidy from National Government
Subsidy from other NGAs
Assistance from Local Government Units
Assistance from Government-Owned and/or Controlled Corporations
Subsidy from Other Funds
Less: Financial Assistance/Subsidy to NGAs, LGUs, GOCCs, NGOs/POs
Subsidy to NGAs (for BTr only)
Financial Assistance to NGAs
Financial Assistance to Local Government Units
Budgetary Support to GOCCs
Financial Assistance to NGOs/POs
Internal Revenue Allotment
Subsidies - Others
NET FINANCIAL ASSISTANCE/SUBSIDY
Other Non-Operating Income
Sale of Assets
Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties
Gains
Gain on Foreign Exchange (FOREX)

138

308.79
10.50
10.50
442,797.35
10,267,895.59
(7,351,482.82)

110.59
3,660,077.03
124,557,626.63
(123,316,539.46)

11,866,166.34
11,796,717.44
58,040.34
2,205.06
9,203.50
769,074.16
120,691.12
138,357.70
488.30
28,574.49
480,962.56
11,097,092.18

146,468,859.59
145,971,757.46
491,090.92
550.00
5,092.26
368.95
2,021,792.72
2,018,992.41
2,800.32
144,447,066.87

167,041,480.48
167,041,480.48
15.00
15.00
-

12,811,307.05
12,778,958.56
32,348.48
33,680.18
16,826.23
353.59

167,041,465.48

16,500.36
12,777,626.87

359,909.55
6,596.64

3.00
3.00
8,236.30
-

894.76
18.42

117,823.93
5,841.36

513.34
891,338.80
21,414,849.29
(8,293,643.62)

Department
of Science
and
Technology

2,698.29
2,698.29
529,947.47
7,046,173.06
(6,822,254.36)

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Department
of Labor and
Employment
Gain on Sale of Investments
Gain on Sale of Investment Property
Gain on Sale of Property, Plant and Equipment
Other Gains
Losses
Loss on Foreign Exchange (FOREX)
Loss on Sale of Investment Property
Loss on Sale of Property, Plant and Equipment
Loss on Sale of Assets
Loss of Assets
Loss on Guaranty
Other Losses

111,982.58
(2,066.99)
(356.03)
(364.81)
(116.34)
(1,229.80)
3,861,366.30

SURPLUS (DEFICIT) FOR THE PERIOD


Difference between totals and sum of components is due to rounding off.

139

Department
of National
Defense
52.24
353,260.67
(2,692.63)
(276.09)
(1,837.44)
(579.10)
21,487,744.33

Department
of Public
Works and
Highways
350.65
7,885.65
(921.14)
(198.26)
(722.88)
158,755,140.03

Department
of Science
and
Technology
50.00
826.34
(809.81)
(733.40)
(76.41)
5,955,457.45

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
Department of
Social Welfare
and
Development
REVENUE
Tax Revenue
Tax Revenue - Individual and Corporation
Income Tax
Immigration Tax
Tax Revenue - Property
Estate Tax
Donors Tax
Capital Gains Tax
Tax Revenue - Goods and Services
Import Duties
Excise Tax
Business Tax
Tax Revenue - Others
Documentary Stamp Tax
Motor Vehicles Users' Charge
Other Taxes
Tax Revenue - Fines and Penalties
Taxes on Individual and Corporation
Property Taxes
Taxes on Goods and Services
Other Taxes
Total Tax Revenue
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
Business Income
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
Landing and Parking Fees
Income from Hostels/Dormitories and Other Like Facilities
Slaughterhouse Operation
Income from Printing and Publication
Sales Revenue
Less: Sales Discounts
Cost of Sales
Net Sales
Hospital Fees
Guarantee Income
Fidelity Insurance Income
Dividend Income
Interest Income
Fines and Penalties - Business Income
Other Business Income
Total Service and Business Income

Department of
Transportation
and
Communications

12,234,321.24

610.22
12,175,946.91
57,764.11
320.85
320.85
12,234,642.09

52,403.68
792.68
72.50
8,144.05
152.80
5.50
39,644.96
940.76
2,650.42
12,818.24
5.90
268.30
7.00
551.95
136.39
136.39
7,392.99
67.41
4,388.30
65,221.91

140

Department
of Tourism

Department
of Trade
and
Industry

31,267.45
984.38
496.41
1,270.84
110.33
28,405.50
97,618.91
57,829.58
933.13
38,856.20
128,886.36

620,239.24
7,095.52
571,454.04
338.11
2,494.84
1,374.29
3,116.19
1,178.24
22,224.26
10,963.75
56,647.60
25,254.15
13,803.09
4,751.23
10,770.96
2,068.17
676,886.84

9,372,309.14
75,060.12
356,040.35
1,037,767.70
212,999.56
205,985.36
1,406,838.11
1,343,854.75
41,785.88
158,234.88
287,846.05
4,245,896.39
115,166.35
38,283.92
2.60
34,566.00
6,262.71
36,051.11
9,487,475.49

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
Department of
Social Welfare
and
Development
Shares, Grants and Donations
Shares
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
Gain on Sale of Biological Assets
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due
to Physical Change
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due
to Price Change
Gain on Sale of Agricultural Produce
Total Gains
TOTAL REVENUE
LESS: CURRENT OPERATING EXPENSES
Personnel Services
Salaries and Wages
Salaries and Wages - Regular
Salaries and Wages - Casual/Contractual
Other Compensation
Personnel Economic Relief Allowance (PERA)
Representation Allowance (RA)
Transportation Allowance (TA)
Clothing/Uniform Allowance
Subsistence Allowance
Laundry Allowance
Quarters Allowance
Productivity Incentive Allowance
Overseas Allowance
Honoraria
Hazard Pay
Longevity Pay
Overtime and Night Pay
Year End Bonus
Cash Gift
Other Bonuses and Allowances
Personnel Benefit Contributions
Retirement and Life Insurance Premiums
Pag-IBIG Contributions
PhilHealth Contributions
Employees Compensation Insurance Premiums
Provident/Welfare Fund Contributions
Other Personnel Benefits
Pension Benefits
Retirement Gratuity
Terminal Leave Benefits
Other Personnel Benefits
Total Personnel Services
Maintenance and Other Operating Expenses
Traveling Expenses
Traveling Expenses - Local
Traveling Expenses - Foreign
Training and Scholarship Expenses
Training Expenses
Scholarship Grants/Expenses
Supplies and Materials Expenses
Office Supplies Expenses
Accountable Forms Expenses
Non-Accountable Forms Expenses
Animal/Zoological Supplies Expenses
Food Supplies Expenses

141

Department
of Tourism

Department
of Trade
and
Industry

Department of
Transportation
and
Communications

2,835,019.50

7.88

2,871.98

11,985.79

2,674,701.92
160,317.58
2,835,019.50

7.88
7.88

2,871.98
2,871.98

51.85
11,933.94
11,985.79

0.82
-

0.82
2,900,242.23

128,894.24

679,758.82

21,734,103.36

2,299,747.23

212,903.81

860,831.55

2,949,556.31

748,427.14
1,551,320.09
659,009.21
130,804.48
14,343.28
10,687.31
28,798.34
5,676.61
48.67
150.18
31,576.18
17,567.73
8,557.86
8,262.66
603.30
19,962.21
152,213.32
33,180.40
196,576.68
193,921.39
164,799.15
6,382.00
15,785.24
6,954.99
76,340.25

208,858.62
4,045.19
149,131.12
17,396.74
5,715.30
3,138.50
4,318.28
2,373.42
26,911.97
1,933.20
46,917.41
1,484.18
75.00
3,702.64
17,932.23
3,755.63
13,476.61
28,903.90
24,888.34
893.27
2,240.64
881.65
28,629.71

833,213.49
27,618.06
314,095.90
53,576.95
31,575.01
22,668.20
11,386.53
1,849.50
348.23
4,342.30
94,421.09
1,350.31
2,190.27
5,992.72
70,966.52
12,117.78
1,310.50
116,294.80
93,770.47
2,725.62
8,615.93
2,700.65
8,482.12
410,767.26

2,653,233.49
296,322.82
1,718,032.98
316,372.45
27,806.01
21,303.29
42,089.86
256,843.35
2,741.49
31,811.61
22,430.85
12,393.81
1,826.76
82,681.40
200,827.89
52,040.07
242,903.90
65,728.35
338,231.88
224,205.46
170,269.00
14,533.02
33,825.55
5,577.88
953,410.05

22,712.97
53,627.27
3,229,018.08

11,466.19
17,163.52
419,568.54

59,616.84
101,750.35
249,400.08
1,701,989.52

580,302.03
115,056.73
183,674.19
74,377.10
5,845,204.79

529,825.19
518,512.78
11,312.41
786,286.74
786,019.95
266.79
930,487.02
140,042.98
1,973.07
365,156.42

109,147.43
30,938.93
78,208.50
30,206.44
30,206.44
77,992.31
15,768.91
194.71
93.18
-

125,991.80
69,589.56
56,402.23
118,774.89
117,839.76
935.12
126,008.83
88,534.25
1,305.76
-

117,893.71
92,960.40
24,933.31
70,703.69
66,776.77
3,926.91
1,849,948.61
386,934.11
223,490.82
5,521.94
19,786.28
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
Department of
Social Welfare
and
Development
Welfare Goods Expenses
Drugs and Medicines Expenses
Medical, Dental and Laboratory Supplies Expenses
Fuel, Oil and Lubricants Expenses
Agricultural and Marine Supplies Expenses
Textbooks and Instructional Materials Expenses
Military, Police and Traffic Supplies Expenses
Chemical and Filtering Supplies Expenses
Other Supplies and Materials Expenses
Utility Expenses
Water Expenses
Electricity Expenses
Communication Expenses
Postage and Courier Services
Telephone Expenses
Internet Subscription Expenses
Cable, Satellite, Telegraph and Radio Expenses
Awards/Rewards and Prizes
Awards/Rewards Expenses
Prizes
Survey, Research, Exploration and Development Expenses
Survey Expenses
Research, Exploration and Development Expenses
Demolition/Relocation and Desilting/Dredging Expenses
Demolition and Relocation Expenses
Desilting and Dredging Expenses
Generation, Transmission and Distribution Expenses
Generation, Transmission and Distribution Expenses
Confidential, Intelligence and Extraordinary Expenses
Confidential Expenses
Intelligence Expenses
Extraordinary and Miscellaneous Expenses
Professional Services
Legal Services
Auditing Services
Consultancy Services
Other Professional Services
General Services
Environment/Sanitary Services
Janitorial Services
Security Services
Other General Services
Repairs and Maintenance
Repairs and Maintenance - Investment Property
Repairs and Maintenance - Land Improvements
Repairs and Maintenance - Infrastructure Assets
Repairs and Maintenance - Buildings and Other Structures
Repairs and Maintenance - Machinery and Equipment
Repairs and Maintenance - Transportation Equipment
Repairs and Maintenance - Furniture and Fixtures
Repairs and Maintenance - Leased Assets
Repairs and Maintenance - Leased Assets Improvements
Restoration and Maintenance - Heritage Assets
Repairs and Maintenance - Other Property, Plant and Equipment
Taxes, Insurance Premiums and Other Fees
Taxes, Duties and Licenses
Fidelity Bond Premiums
Insurance Expenses
Labor and Wages
Labor and Wages
Other Maintenance and Operating Expenses
Advertising Expenses
Printing and Publication Expenses
Representation Expenses
Transportation and Delivery Expenses
Rent/Lease Expenses

142

Department
of Tourism

Department
of Trade
and
Industry

Department of
Transportation
and
Communications

229,776.04
18,956.21
1,444.69
52,047.41
109.64
219.02
120,761.53
118,955.93

422.41
8,006.73
20.85
53,485.54
53,004.31

18.10
252.26
26,829.01
69.88
8,999.57
86,086.10

70.00
3,534.93
11,834.30
420,390.68
12,780.03
22,989.04
1,028.86
741,587.63
600,271.22

29,604.48
89,351.45
123,564.89
11,351.55
84,163.16
27,388.59
661.58
1,387.32

11,870.48
41,133.82
34,742.40
6,347.35
16,009.07
10,159.79
2,226.20
199.86

9,852.98
76,233.13
59,372.10
5,843.15
32,303.23
20,896.77
328.95
-

54,081.48
546,189.73
64,706.26
6,515.12
41,553.30
11,648.99
4,988.85
1,117.30

865.66
521.65
-

9.42
190.45
-

6,881.21
6,881.21
3,050,180.41
2,039.13
859.51
77,865.04
2,969,416.73
125,302.59
32,833.54
92,355.76
113.29
101,369.81
0.29
58.02
23.00
71,649.93
9,257.29
17,438.43
2,320.75
16.63
605.48
20,390.37
192.93
11,134.77
9,062.67
19,725.05
19,725.05
1,472,025.40
12,041.63
31,545.45
76,216.60
45,756.46
44,402.49

5,602.19
5,602.19
292,273.81
772.10
1,043.70
64,719.12
225,738.89
103,089.21
33,610.99
65,661.79
3,816.43
50,279.95
39,790.80
3,968.32
5,015.74
434.60
56.60
550.00
463.88
4,229.33
1,724.74
1,079.53
1,425.06
389,576.23
135,362.59
7,656.56
91,464.25
3,585.69
138,293.85

7,066.31
7,066.31
137,113.25
502.45
2,247.78
41,717.05
92,645.97
263,473.14
520.55
40,839.74
42,035.21
180,077.65
41,422.08
109.97
6,886.93
12,314.26
10,738.36
1,793.88
9,484.56
94.13
6,589.93
753.52
2,388.54
3,447.88
438,749.32
40,852.24
13,250.74
53,321.27
5,177.10
289,982.67

1,117.30
10.00
10.00
182.00
182.00
384.00
384.00
21,448.32
10,834.02
10,614.30
404,276.38
680.43
3,325.40
356,545.77
43,724.77
1,032,465.71
4,203.50
107,535.41
271,487.60
649,239.21
489,157.80
33.47
3,793.68
100,050.37
44,052.49
329,609.71
2,136.70
345.00
9,136.37
2,631,348.95
2,501,463.55
6,137.64
123,747.76
30,074.35
30,074.35
5,102,531.98
18,102.48
6,925.27
88,978.71
9,784.13
196,893.40

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
Department of
Social Welfare
and
Development
Membership Dues and Contributions to Organizations
Subscription Expenses
Donations
Litigation/Acquired Assets Expenses
Other Maintenance and Operating Expenses
Total Maintenance and Other Operating Expenses
Financial Expenses
Financial Expenses
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
Amortization
Amortization - Intangible Assets
Impairment Loss
Impairment Loss - Loans and Receivables
Impairment Loss - Lease Receivables
Impairment Loss - Other Receivables
Impairment Loss - Inventories
Impairment Loss - Property, Plant and Equipment
Impairment Loss - Biological Assets
Impairment Loss - Intangible Assets
Impairment Loss - Other Assets
Losses
Loss on Sale of Biological Assets
Loss on Sale of Agricultural Produce
Total Non-Cash Expenses
TOTAL CURRENT OPERATING EXPENSES
SURPLUS (DEFICIT) FROM CURRENT OPERATIONS
FINANCIAL ASSISTANCE/SUBSIDY
Financial Assistance/Subsidy from NGAs, LGUs, GOCCs
Subsidy from National Government
Subsidy from other NGAs
Assistance from Local Government Units
Assistance from Government-Owned and/or Controlled Corporations
Subsidy from Other Funds
Less: Financial Assistance/Subsidy to NGAs, LGUs, GOCCs, NGOs/POs
Subsidy to NGAs (for BTr only)
Financial Assistance to NGAs
Financial Assistance to Local Government Units
Budgetary Support to GOCCs
Financial Assistance to NGOs/POs
Internal Revenue Allotment
Subsidies - Others
NET FINANCIAL ASSISTANCE/SUBSIDY
Other Non-Operating Income
Sale of Assets
Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties
Gains
Gain on Foreign Exchange (FOREX)

143

Department
of Tourism

Department
of Trade
and
Industry

Department of
Transportation
and
Communications

91.37
33,652.16
1,064,718.77
4.50
163,595.97
7,286,381.94

2,238.51
688.19
8,308.28
1,978.31
1,150,343.46

95.88
18,536.14
141.30
17,391.99
1,410,647.76

7,887.45
1,860.27
546.17
1,524.75
4,770,029.35
12,416,520.28

247,807.26
349.85
247,457.41
247,807.26

1,596.04
1,596.04
1,596.04

2,119.16
2,119.16
2,119.16

6,823.74
19.04
5,326.00
1,478.70
6,823.74

277,884.61
54.02
966.11
14.19
45,143.62
186,850.29
22,366.58
16,933.65
5,556.14
1,710.74

80,595.72
30,405.59
6,845.73
28,799.49
6,747.43
6,362.51
1,228.56
206.41
-

88,867.66
4,190.99
23.72
8,036.90
44,257.08
13,265.80
6,749.18
4,573.69
7,770.29
677.97

1,091,274.05
208,110.63
161,579.07
144,648.92
250,455.18
285,448.82
16,987.88
826.53
23,217.02
1,150.98

1,710.74
279,595.36
11,042,802.64
(8,142,560.41)

878.33
878.33
81,474.05
1,652,982.10
(1,524,087.86)

677.97
338.92
338.92
89,884.55
3,204,640.99
(2,524,882.17)

1,150.98
758.78
657.10
101.68
1,093,183.81
19,361,732.63
2,372,370.73

79,306,987.11
79,302,586.57
45.00
29.85
4,325.68
45,106,548.78
19,346.55
79,298.83
2,996.80

1,860,630.05
1,850,234.29
10,395.76
104,342.35
25.00
11,743.90
78,989.22
10,710.19

3,704,520.56
3,690,113.65
14,115.91
291.00
151,843.31
592.10
3.95
-

26,980,602.89
26,549,214.36
431,388.54
812,234.81
675,293.37
136,941.44
-

45,004,906.61
34,200,438.33

2,874.03
1,756,287.70

151,247.26
3,552,677.25

26,168,368.08

85.56
85.56
68,075.23
66,942.79

4.32
-

397.09
331.93

439.61
439.61
18,608.42
4,970.32

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
Department of
Social Welfare
and
Development
Gain on Sale of Investments
Gain on Sale of Investment Property
Gain on Sale of Property, Plant and Equipment
Other Gains
Losses
Loss on Foreign Exchange (FOREX)
Loss on Sale of Investment Property
Loss on Sale of Property, Plant and Equipment
Loss on Sale of Assets
Loss of Assets
Loss on Guaranty
Other Losses

1,132.44
(37,403.61)
(36,942.51)
(365.17)
(95.93)
26,088,635.10

SURPLUS (DEFICIT) FOR THE PERIOD


Difference between totals and sum of components is due to rounding off.

144

Department
of Tourism
4.32
(353.36)
(7.86)
(156.18)
(189.32)
231,850.80

Department
of Trade
and
Industry
65.16
(9,243.45)
(49.56)
(9,193.89)
1,018,948.72

Department of
Transportation
and
Communications
13,558.09
80.01
(5,456.56)
(4,399.90)
(367.09)
(440.96)
(248.61)
28,554,330.29

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
National
Economic
and Dev't
Authority
REVENUE
Tax Revenue
Tax Revenue - Individual and Corporation
Income Tax
Immigration Tax
Tax Revenue - Property
Estate Tax
Donors Tax
Capital Gains Tax
Tax Revenue - Goods and Services
Import Duties
Excise Tax
Business Tax
Tax Revenue - Others
Documentary Stamp Tax
Motor Vehicles Users' Charge
Other Taxes
Tax Revenue - Fines and Penalties
Taxes on Individual and Corporation
Property Taxes
Taxes on Goods and Services
Other Taxes
Total Tax Revenue
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
Business Income
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
Landing and Parking Fees
Income from Hostels/Dormitories and Other Like Facilities
Slaughterhouse Operation
Income from Printing and Publication
Sales Revenue
Less: Sales Discounts
Cost of Sales
Net Sales
Hospital Fees
Guarantee Income
Fidelity Insurance Income
Dividend Income
Interest Income
Fines and Penalties - Business Income
Other Business Income
Total Service and Business Income

Other
Executive
Offices

Metro
Manila
Development
Authority

367.40

367.40
104,303.83
104,303.83
104,671.23

1,029,714.34
4,700.05
780,744.53
354.89
243,914.87
22,613.37
8,842.58
1,882.04
403.75
403.75
5,957.77
97.64
5,429.58
1,052,327.71

145

Presidential
Communications
Operations
Office

32,446.24
16.07
32,430.17
149,318.72
925,925.99
776,899.84
149,026.16
166.53
118.42
7.62
181,764.96

6,350,890.09
307,774.98
247,502.45
53,952.85
6,976.49
743,614.93
239,912.61
1,493,230.99
2,420,443.87
0.50
161,959.37
402.91
335,425.58
76,997.88
262,694.68
60,536.22
384.00
748.45
398.00
32,733.89
133.50
1,190.85
21,371.17
231.83
3,344.54
6,411,426.31

9,230.29
5,690.04
67.00
2,097.21
194.00
25.00
1,157.04
108,181.69
879.10
343.13
105,641.31
1,318.15
117,411.98

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
National
Economic
and Dev't
Authority
Shares, Grants and Donations
Shares
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
Gain on Sale of Biological Assets
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due
to Physical Change
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due
to Price Change
Gain on Sale of Agricultural Produce
Total Gains
TOTAL REVENUE
LESS: CURRENT OPERATING EXPENSES
Personnel Services
Salaries and Wages
Salaries and Wages - Regular
Salaries and Wages - Casual/Contractual
Other Compensation
Personnel Economic Relief Allowance (PERA)
Representation Allowance (RA)
Transportation Allowance (TA)
Clothing/Uniform Allowance
Subsistence Allowance
Laundry Allowance
Quarters Allowance
Productivity Incentive Allowance
Overseas Allowance
Honoraria
Hazard Pay
Longevity Pay
Overtime and Night Pay
Year End Bonus
Cash Gift
Other Bonuses and Allowances
Personnel Benefit Contributions
Retirement and Life Insurance Premiums
Pag-IBIG Contributions
PhilHealth Contributions
Employees Compensation Insurance Premiums
Provident/Welfare Fund Contributions
Other Personnel Benefits
Pension Benefits
Retirement Gratuity
Terminal Leave Benefits
Other Personnel Benefits
Total Personnel Services
Maintenance and Other Operating Expenses
Traveling Expenses
Traveling Expenses - Local
Traveling Expenses - Foreign
Training and Scholarship Expenses
Training Expenses
Scholarship Grants/Expenses
Supplies and Materials Expenses
Office Supplies Expenses
Accountable Forms Expenses
Non-Accountable Forms Expenses
Animal/Zoological Supplies Expenses
Food Supplies Expenses

146

Presidential
Communications
Operations
Office

Other
Executive
Offices

Metro
Manila
Development
Authority

2,986,219.32

22,976.11

483.30

937,421.52
2,048,797.80
110,699.13

1,080.00

3,329.04
19,647.07
22,976.11

483.30
483.30

96,946.64
13,752.49
3,096,918.44

1,080.00
1,080.00

1,075,303.82

182,248.26

9,613,015.98

118,491.98

997,698.39

407,261.43

2,626,190.05

595,515.73

975,328.65
22,369.74
411,220.28
84,754.67
25,733.93
16,039.52
18,087.04
48.80
7.85
37.50
9,470.95
9,061.31
155.60
97.91
21,337.17
82,266.76
19,356.26
124,765.01
138,685.40
118,952.13
4,344.51
10,476.08
4,912.68
98,355.88

405,982.13
1,279.30
125,693.65
39,096.00
5,933.42
4,158.95
8,356.53
11.70
1.60
3,352.00
29.00
38,438.14
8,237.98
18,078.34
64,287.42
55,177.76
1,997.00
5,089.88
2,022.79
48,394.17

2,527,408.80
98,781.25
894,668.15
188,199.22
80,291.40
65,232.77
40,166.75
2,223.55
60.05
1,302.46
26,002.66
18,330.23
15,042.34
49.77
64,956.34
13,523.28
217,830.98
40,966.81
120,489.54
357,596.34
311,328.47
9,753.19
26,132.02
9,792.66
590.00
280,400.95

505,250.32
90,265.41
219,073.47
87,943.74
4,404.25
3,174.75
18,918.65
81.56
7,360.00
2,663.54
402.78
24,616.25
49,649.87
19,858.09
88,190.73
72,449.41
4,444.06
6,904.09
4,393.17
145,758.01

896.38
34,780.84
62,678.66
1,645,959.95

748.78
19,627.05
28,018.34
645,636.68

23,165.57
620.64
130,880.55
125,734.19
4,158,855.49

1,525.81
17,213.09
127,019.11
1,048,537.94

145,881.71
123,956.46
21,925.24
85,527.36
85,364.28
163.09
107,359.88
63,923.90
166.95
-

118,078.22
40,806.02
77,272.20
7,654.86
7,654.86
63,133.14
32,362.75
80.17
-

401,299.73
320,290.70
81,009.03
117,934.19
117,129.27
804.91
372,844.78
160,420.05
17,293.98
12.91
1,714.00
3,460.60

7,078.00
1,142.21
5,935.79
1,789.64
1,789.64
164,000.19
8,440.19
1,768.83
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
National
Economic
and Dev't
Authority
Welfare Goods Expenses
Drugs and Medicines Expenses
Medical, Dental and Laboratory Supplies Expenses
Fuel, Oil and Lubricants Expenses
Agricultural and Marine Supplies Expenses
Textbooks and Instructional Materials Expenses
Military, Police and Traffic Supplies Expenses
Chemical and Filtering Supplies Expenses
Other Supplies and Materials Expenses
Utility Expenses
Water Expenses
Electricity Expenses
Communication Expenses
Postage and Courier Services
Telephone Expenses
Internet Subscription Expenses
Cable, Satellite, Telegraph and Radio Expenses
Awards/Rewards and Prizes
Awards/Rewards Expenses
Prizes
Survey, Research, Exploration and Development Expenses
Survey Expenses
Research, Exploration and Development Expenses
Demolition/Relocation and Desilting/Dredging Expenses
Demolition and Relocation Expenses
Desilting and Dredging Expenses
Generation, Transmission and Distribution Expenses
Generation, Transmission and Distribution Expenses
Confidential, Intelligence and Extraordinary Expenses
Confidential Expenses
Intelligence Expenses
Extraordinary and Miscellaneous Expenses
Professional Services
Legal Services
Auditing Services
Consultancy Services
Other Professional Services
General Services
Environment/Sanitary Services
Janitorial Services
Security Services
Other General Services
Repairs and Maintenance
Repairs and Maintenance - Investment Property
Repairs and Maintenance - Land Improvements
Repairs and Maintenance - Infrastructure Assets
Repairs and Maintenance - Buildings and Other Structures
Repairs and Maintenance - Machinery and Equipment
Repairs and Maintenance - Transportation Equipment
Repairs and Maintenance - Furniture and Fixtures
Repairs and Maintenance - Leased Assets
Repairs and Maintenance - Leased Assets Improvements
Restoration and Maintenance - Heritage Assets
Repairs and Maintenance - Other Property, Plant and Equipment
Taxes, Insurance Premiums and Other Fees
Taxes, Duties and Licenses
Fidelity Bond Premiums
Insurance Expenses
Labor and Wages
Labor and Wages
Other Maintenance and Operating Expenses
Advertising Expenses
Printing and Publication Expenses
Representation Expenses
Transportation and Delivery Expenses
Rent/Lease Expenses

147

Presidential
Communications
Operations
Office

Other
Executive
Offices

Metro
Manila
Development
Authority

57.91
168.23
21,763.37
21,279.51
96,687.31

21.12
244.00
14,643.84
0.50
15,780.76
70,777.00

1,763.66
5,335.91
86,070.01
232.05
465.64
96,075.98
278,646.87

1,135.53
963.58
87,244.68
0.97
64,446.41
108,485.26

10,223.25
86,464.06
42,273.01
9,026.29
18,968.29
13,778.94
499.50
26.55

10,081.81
60,695.18
42,226.40
2,875.52
25,081.14
6,921.47
7,348.27
-

48,455.25
230,191.61
131,595.66
11,246.70
83,680.23
34,412.78
2,255.95
138,993.19

12,654.93
95,830.33
6,252.11
8.26
6,127.76
116.09
177.80

12.00
14.55
-

97.45
97.45
-

68,479.06
70,514.13
11,237.97
11,210.30
27.67
-

177.80
442.00
442.00
-

8,516.20
8,516.20
538,901.64
134.10
1,261.88
529,856.22
7,649.44
202,331.68
19,654.48
62,210.12
120,467.08
26,515.69
3,005.83
6,959.73
11,999.78
1,168.96
2,903.39
477.99
7,107.42
796.74
2,290.72
4,019.95
355.07
355.07
325,491.93
1,693.58
16,429.88
33,748.31
751.46
178,792.51

1,850.07
1,850.07
59,374.26
831.22
5.22
21,380.75
37,157.07
39,672.28
8,392.26
27,738.53
3,541.48
22,932.84
9,033.59
5,679.10
7,784.53
192.36
133.95
109.32
4,756.45
489.89
983.48
3,283.08
117,432.89
4,365.62
977.71
33,780.79
3,566.75
36,204.46

59,104.32
2,916.19
20,200.00
35,988.13
475,839.41
4,152.79
2,483.71
90,327.85
378,875.07
253,830.38
11,564.62
54,720.67
113,303.44
74,241.65
97,492.03
204.18
64.79
19,509.44
20,485.96
36,406.13
1,846.89
5,195.12
1,490.97
2,773.58
9,514.96
23,875.66
6,195.46
4,961.99
12,718.20
959.92
959.92
3,216,081.04
18,423.49
20,396.36
180,494.38
12,582.69
275,815.65

405.80
405.80
11,248.29
33.74
532.41
10,085.32
596.82
2,086,352.51
2,046,095.53
39,913.74
343.25
45,839.65
3,259.84
1,941.11
17,737.88
22,900.51
0.30
1,000.74
198.47
213.34
588.92
393,704.74
1,934.11
19,535.53
2.50
27,670.39

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
National
Economic
and Dev't
Authority
Membership Dues and Contributions to Organizations
Subscription Expenses
Donations
Litigation/Acquired Assets Expenses
Other Maintenance and Operating Expenses
Total Maintenance and Other Operating Expenses
Financial Expenses
Financial Expenses
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
Amortization
Amortization - Intangible Assets
Impairment Loss
Impairment Loss - Loans and Receivables
Impairment Loss - Lease Receivables
Impairment Loss - Other Receivables
Impairment Loss - Inventories
Impairment Loss - Property, Plant and Equipment
Impairment Loss - Biological Assets
Impairment Loss - Intangible Assets
Impairment Loss - Other Assets
Losses
Loss on Sale of Biological Assets
Loss on Sale of Agricultural Produce
Total Non-Cash Expenses
TOTAL CURRENT OPERATING EXPENSES
SURPLUS (DEFICIT) FROM CURRENT OPERATIONS
FINANCIAL ASSISTANCE/SUBSIDY
Financial Assistance/Subsidy from NGAs, LGUs, GOCCs
Subsidy from National Government
Subsidy from other NGAs
Assistance from Local Government Units
Assistance from Government-Owned and/or Controlled Corporations
Subsidy from Other Funds
Less: Financial Assistance/Subsidy to NGAs, LGUs, GOCCs, NGOs/POs
Subsidy to NGAs (for BTr only)
Financial Assistance to NGAs
Financial Assistance to Local Government Units
Budgetary Support to GOCCs
Financial Assistance to NGOs/POs
Internal Revenue Allotment
Subsidies - Others
NET FINANCIAL ASSISTANCE/SUBSIDY
Other Non-Operating Income
Sale of Assets
Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties
Gains
Gain on Foreign Exchange (FOREX)

148

Presidential
Communications
Operations
Office

Other
Executive
Offices

Metro
Manila
Development
Authority

713.85
2,342.96
599.15
90,420.24
1,586,975.44

790.75
2,261.35
389.09
35,096.37
547,985.85

2,717.52
13,525.07
2,190,916.31
168.40
501,041.15
5,579,735.14

162.66
648.33
343,751.22
2,826,776.71

515.01
217.40
297.61
515.01

0.13
0.13
0.13

313.53
5.83
307.40
0.30
313.53

1,232.71
1,232.71
1,232.71

129,756.77
500.84
6,572.69
88,116.76
23,105.86
6,311.67
1.73
173.94
4,973.29
645.22

66,164.46
4,535.41
50,814.19
9,386.84
678.68
749.34
-

338,400.14
1,479.44
530.27
74,812.97
145,118.70
68,047.44
16,351.35
613.61
94.79
31,351.57
17,055.70

74,589.82
1,946.35
6,621.94
36,771.39
24,043.79
1,572.24
3,634.11
-

645.22
143.58
122.53
21.05
130,545.58
3,363,995.98
(2,288,692.17)

992.86
238.29
754.57
67,157.33
1,260,779.99
(1,078,531.73)

17,055.70
667.04
617.72
44.77
4.55
356,122.88
10,095,027.05
(482,011.06)

74,589.82
3,951,137.17
(3,832,645.19)

3,568,433.91
3,562,912.50
4,531.41
990.00
-

1,365,632.37
1,365,632.37
-

11,225,641.34
11,206,811.11
18,140.49
310.00
379.73
200,950.74
15,329.42
71,518.80
6,057.99
76.14
86,611.86

4,982,916.76
2,338,871.51
2,644,045.26
-

3,568,433.91

1,365,632.37

21,356.53
11,024,690.59

4,982,916.76

121.67
121.67
2,596.76
2,341.70

48.42
-

1,188.35
1,188.35
25,311.68
7.28

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
National
Economic
and Dev't
Authority
Gain on Sale of Investments
Gain on Sale of Investment Property
Gain on Sale of Property, Plant and Equipment
Other Gains
Losses
Loss on Foreign Exchange (FOREX)
Loss on Sale of Investment Property
Loss on Sale of Property, Plant and Equipment
Loss on Sale of Assets
Loss of Assets
Loss on Guaranty
Other Losses

175.52
79.55
(1,860.90)
(17.49)
(1,832.01)
(10.94)
(0.47)
1,280,599.27

SURPLUS (DEFICIT) FOR THE PERIOD


Difference between totals and sum of components is due to rounding off.

149

Presidential
Communications
Operations
Office
48.25
0.17
(977.66)
(977.66)
286,171.40

Other
Executive
Offices
535.03
24,769.37
(1,044.56)
(571.48)
(346.11)
(17.95)
(109.03)
10,568,135.00

Metro
Manila
Development
Authority
1,150,271.57

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
LegislativeExecutive
Dev't Advisory
Council
REVENUE
Tax Revenue
Tax Revenue - Individual and Corporation
Income Tax
Immigration Tax
Tax Revenue - Property
Estate Tax
Donors Tax
Capital Gains Tax
Tax Revenue - Goods and Services
Import Duties
Excise Tax
Business Tax
Tax Revenue - Others
Documentary Stamp Tax
Motor Vehicles Users' Charge
Other Taxes
Tax Revenue - Fines and Penalties
Taxes on Individual and Corporation
Property Taxes
Taxes on Goods and Services
Other Taxes
Total Tax Revenue
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
Business Income
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
Landing and Parking Fees
Income from Hostels/Dormitories and Other Like Facilities
Slaughterhouse Operation
Income from Printing and Publication
Sales Revenue
Less: Sales Discounts
Cost of Sales
Net Sales
Hospital Fees
Guarantee Income
Fidelity Insurance Income
Dividend Income
Interest Income
Fines and Penalties - Business Income
Other Business Income
Total Service and Business Income

Civil
Service
Commission

Commission
on
Audit

150

The
Judiciary

1,390,586.42
56,540.33
7.79
1,334,038.30
24,232.53
1,954.00
21,704.34
284.02
290.17
1,414,818.95

34,954.71
170.50
16,624.71
7,231.00
735.67
10,192.82
338,147.69
203,122.68
130,658.43
456.52
73.04
218.19
10.45
1,989.96
1,618.41
373,102.40

297,224.06
10,462.23
2.57
286,759.25
58,555.90
31,242.65
3,496.50
13,544.94
1,334.38
5,098.93
6.62
3,831.87
355,779.96

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
LegislativeExecutive
Dev't Advisory
Council
Shares, Grants and Donations
Shares
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
Gain on Sale of Biological Assets
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due
to Physical Change
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due
to Price Change
Gain on Sale of Agricultural Produce
Total Gains
TOTAL REVENUE
LESS: CURRENT OPERATING EXPENSES
Personnel Services
Salaries and Wages
Salaries and Wages - Regular
Salaries and Wages - Casual/Contractual
Other Compensation
Personnel Economic Relief Allowance (PERA)
Representation Allowance (RA)
Transportation Allowance (TA)
Clothing/Uniform Allowance
Subsistence Allowance
Laundry Allowance
Quarters Allowance
Productivity Incentive Allowance
Overseas Allowance
Honoraria
Hazard Pay
Longevity Pay
Overtime and Night Pay
Year End Bonus
Cash Gift
Other Bonuses and Allowances
Personnel Benefit Contributions
Retirement and Life Insurance Premiums
Pag-IBIG Contributions
PhilHealth Contributions
Employees Compensation Insurance Premiums
Provident/Welfare Fund Contributions
Other Personnel Benefits
Pension Benefits
Retirement Gratuity
Terminal Leave Benefits
Other Personnel Benefits
Total Personnel Services
Maintenance and Other Operating Expenses
Traveling Expenses
Traveling Expenses - Local
Traveling Expenses - Foreign
Training and Scholarship Expenses
Training Expenses
Scholarship Grants/Expenses
Supplies and Materials Expenses
Office Supplies Expenses
Accountable Forms Expenses
Non-Accountable Forms Expenses
Animal/Zoological Supplies Expenses
Food Supplies Expenses

151

The
Judiciary

Civil
Service
Commission

Commission
on
Audit

3,300.33

7,186.26

12.06

1,269.35
2,030.98
3,300.33

7,186.26
7,186.26

12.06
12.06

1,418,119.27

380,288.66

355,792.01

1,460.56

7,879,518.26

532,567.41

3,789,238.74

1,460.56
259.73
65.55
20.00
19.27
139.91
15.00
188.65
171.23
3.40
10.63
3.40
86.37

7,752,098.66
127,419.60
2,486,509.80
671,333.37
336,936.60
324,000.51
132,070.68
631.83
28.88
52,650.00
16,461.73
3,153.30
76,586.14
49,548.43
665,823.89
144,768.27
12,516.18
951,306.30
803,124.88
33,799.45
80,592.18
33,789.80
7,420,962.95

532,349.64
217.77
240,785.98
28,805.56
23,561.85
21,976.77
4,140.61
96.15
7,366.00
34,354.35
90.98
1,416.35
3,594.92
43,505.86
6,244.10
65,632.47
68,571.77
60,442.47
1,447.50
4,678.76
1,453.87
549.17
125,272.26

3,789,238.74
888,556.77
195,463.92
115,529.15
94,113.79
43,934.18
192.05
30.60
17,255.00
5,715.36
937.24
12,444.36
285,942.03
46,520.21
70,478.89
460,581.12
410,914.49
9,879.53
28,638.34
11,148.77
2,502,005.81

50.98
35.39
1,995.31

1,479,282.10
493,999.48
378,630.82
5,069,050.54
18,738,297.31

13,059.18
14,633.72
97,579.36
967,197.41

18,960.77
8,514.17
374,276.38
2,100,254.48
7,640,382.44

19.79
19.79
69.63
69.63
120.65
69.10
-

62,648.54
50,893.26
11,755.28
18,193.25
18,193.25
103,099.05
47,653.64
6,532.92
6.73
-

39,168.00
32,974.87
6,193.13
88,548.03
88,278.97
269.06
53,294.10
21,607.05
6,504.54
-

135,779.69
89,252.49
46,527.21
44,947.59
44,947.59
44,652.36
30,184.67
16.55
0.17
-

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
LegislativeExecutive
Dev't Advisory
Council
Welfare Goods Expenses
Drugs and Medicines Expenses
Medical, Dental and Laboratory Supplies Expenses
Fuel, Oil and Lubricants Expenses
Agricultural and Marine Supplies Expenses
Textbooks and Instructional Materials Expenses
Military, Police and Traffic Supplies Expenses
Chemical and Filtering Supplies Expenses
Other Supplies and Materials Expenses
Utility Expenses
Water Expenses
Electricity Expenses
Communication Expenses
Postage and Courier Services
Telephone Expenses
Internet Subscription Expenses
Cable, Satellite, Telegraph and Radio Expenses
Awards/Rewards and Prizes
Awards/Rewards Expenses
Prizes
Survey, Research, Exploration and Development Expenses
Survey Expenses
Research, Exploration and Development Expenses
Demolition/Relocation and Desilting/Dredging Expenses
Demolition and Relocation Expenses
Desilting and Dredging Expenses
Generation, Transmission and Distribution Expenses
Generation, Transmission and Distribution Expenses
Confidential, Intelligence and Extraordinary Expenses
Confidential Expenses
Intelligence Expenses
Extraordinary and Miscellaneous Expenses
Professional Services
Legal Services
Auditing Services
Consultancy Services
Other Professional Services
General Services
Environment/Sanitary Services
Janitorial Services
Security Services
Other General Services
Repairs and Maintenance
Repairs and Maintenance - Investment Property
Repairs and Maintenance - Land Improvements
Repairs and Maintenance - Infrastructure Assets
Repairs and Maintenance - Buildings and Other Structures
Repairs and Maintenance - Machinery and Equipment
Repairs and Maintenance - Transportation Equipment
Repairs and Maintenance - Furniture and Fixtures
Repairs and Maintenance - Leased Assets
Repairs and Maintenance - Leased Assets Improvements
Restoration and Maintenance - Heritage Assets
Repairs and Maintenance - Other Property, Plant and Equipment
Taxes, Insurance Premiums and Other Fees
Taxes, Duties and Licenses
Fidelity Bond Premiums
Insurance Expenses
Labor and Wages
Labor and Wages
Other Maintenance and Operating Expenses
Advertising Expenses
Printing and Publication Expenses
Representation Expenses
Transportation and Delivery Expenses
Rent/Lease Expenses

Civil
Service
Commission

Commission
on
Audit

46.81
4.74
-

7,451.82
1,321.88
26,271.22
20.25
21.42
13,819.17
347,323.69

4.25
1.03
5,443.76
10.96
19,722.51
34,339.00

1.74
1,656.92
9,045.38
3,746.94
66,694.69

18.32
18.32
-

32,996.42
314,327.27
54,906.52
1,362.12
29,863.77
23,666.63
14.00
434.00

3,742.75
30,596.24
15,681.47
4,281.49
7,834.10
3,447.19
118.69
11,001.63

4,421.45
62,273.25
34,519.62
4,598.23
26,927.77
2,807.55
186.07
-

434.00
-

11,001.63
63.50
63.50
-

217,709.37
217,709.37
61,154.12
0.03
2.01
6,481.67
54,670.41
303,073.81
96,679.50
205,606.48
787.83
184,335.78
34.81
153,134.08
7,944.20
22,871.82
141.82
62.36
146.67
30,770.97
1,409.09
1,937.20
27,424.68
288,997.09
2,553.01
4,522.99
6,003.45
1,854.20
48,146.14

18,179.84
18,179.84
20,554.14
119.35
71.93
1,247.67
19,115.20
29,542.68
14.35
7,749.11
9,518.32
12,260.89
16,556.80
145.00
11,763.42
1,613.89
2,694.05
115.35
225.08
2,949.22
342.76
559.32
2,047.14
50,168.16
2,651.70
11,342.70
12,562.48
780.71
3,075.38

0.45
0.45
13.32
13.32
11.56
2.58
8.99
60.60
49.93
-

152

The
Judiciary

10,912.22
2,500.00
8,412.22
8,904.93
24.00
1,042.59
7,838.35
53,738.65
6,524.50
30,001.63
17,212.51
40,689.78
2,528.90
32,410.67
2,480.72
3,168.04
101.45
7,093.70
541.31
981.02
5,571.37
245.00
245.00
53,164.92
1,154.13
248.96
29,119.75
6.76
2,476.63

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
LegislativeExecutive
Dev't Advisory
Council
Membership Dues and Contributions to Organizations
Subscription Expenses
Donations
Litigation/Acquired Assets Expenses
Other Maintenance and Operating Expenses
Total Maintenance and Other Operating Expenses
Financial Expenses
Financial Expenses
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
Amortization
Amortization - Intangible Assets
Impairment Loss
Impairment Loss - Loans and Receivables
Impairment Loss - Lease Receivables
Impairment Loss - Other Receivables
Impairment Loss - Inventories
Impairment Loss - Property, Plant and Equipment
Impairment Loss - Biological Assets
Impairment Loss - Intangible Assets
Impairment Loss - Other Assets
Losses
Loss on Sale of Biological Assets
Loss on Sale of Agricultural Produce
Total Non-Cash Expenses
TOTAL CURRENT OPERATING EXPENSES
SURPLUS (DEFICIT) FROM CURRENT OPERATIONS
FINANCIAL ASSISTANCE/SUBSIDY
Financial Assistance/Subsidy from NGAs, LGUs, GOCCs
Subsidy from National Government
Subsidy from other NGAs
Assistance from Local Government Units
Assistance from Government-Owned and/or Controlled Corporations
Subsidy from Other Funds
Less: Financial Assistance/Subsidy to NGAs, LGUs, GOCCs, NGOs/POs
Subsidy to NGAs (for BTr only)
Financial Assistance to NGAs
Financial Assistance to Local Government Units
Budgetary Support to GOCCs
Financial Assistance to NGOs/POs
Internal Revenue Allotment
Subsidies - Others
NET FINANCIAL ASSISTANCE/SUBSIDY
Other Non-Operating Income
Sale of Assets
Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties
Gains
Gain on Foreign Exchange (FOREX)

153

10.67
314.31
143.23
44.91
96.43
1.89
-

The
Judiciary

3,706.12
-

Commission
on
Audit

38.08
3,387.83
272.72
222,218.66
1,672,646.19

118.54
371.64
401.78
18,863.23
380,046.57

350.83
1,621.82
234.49
17,951.56
501,343.16

3,060.98
2,977.93
83.05
3,060.98

153.26
1.97
118.62
32.67
153.26

15.40
15.40
15.40

294,917.08
45.45
112,541.74
121,302.86
31,447.21
28,115.11
917.84
546.87
2,016.78

30,847.78
323.89
4.50
4,191.45
22,077.23
2,378.41
1,553.78
318.51
58.64

109,124.90
1,908.00
40,489.54
51,477.73
10,781.71
4,204.95
262.97
-

2,016.78
143.23
296,933.86
2,452.85 20,710,938.34
(2,452.85) (19,292,819.07)
3,706.12
3,706.12
-

Civil
Service
Commission

58.64
30,906.41
1,378,303.65
(998,014.99)

109,124.90
8,250,865.91
(7,895,073.90)

20,235,950.85
20,212,620.38
10,930.48
12,400.00
18,216.79
5,816.79
12,400.00
20,217,734.07

1,439,722.04
1,287,244.86
152,477.19
150,375.35
150,375.35
-

8,580,083.31
8,580,083.31
-

1,289,346.69

8,580,083.31

134.37
-

37,478.64
-

9,261.99
3,182.07

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
LegislativeExecutive
Dev't Advisory
Council
Gain on Sale of Investments
Gain on Sale of Investment Property
Gain on Sale of Property, Plant and Equipment
Other Gains
Losses
Loss on Foreign Exchange (FOREX)
Loss on Sale of Investment Property
Loss on Sale of Property, Plant and Equipment
Loss on Sale of Assets
Loss of Assets
Loss on Guaranty
Other Losses

1,253.27

SURPLUS (DEFICIT) FOR THE PERIOD


Difference between totals and sum of components is due to rounding off.

154

The
Judiciary
134.37
0.00
925,049.36

Civil
Service
Commission
863.00
36,615.64
(716.31)
(635.67)
(80.64)
328,094.02

Commission
on
Audit
6,079.92
(4,624.94)
(2,938.14)
(6.34)
(1,680.47)
689,646.47

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Commission
on
Elections
REVENUE
Tax Revenue
Tax Revenue - Individual and Corporation
Income Tax
Immigration Tax
Tax Revenue - Property
Estate Tax
Donors Tax
Capital Gains Tax
Tax Revenue - Goods and Services
Import Duties
Excise Tax
Business Tax
Tax Revenue - Others
Documentary Stamp Tax
Motor Vehicles Users' Charge
Other Taxes
Tax Revenue - Fines and Penalties
Taxes on Individual and Corporation
Property Taxes
Taxes on Goods and Services
Other Taxes
Total Tax Revenue
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
Business Income
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
Landing and Parking Fees
Income from Hostels/Dormitories and Other Like Facilities
Slaughterhouse Operation
Income from Printing and Publication
Sales Revenue
Less: Sales Discounts
Cost of Sales
Net Sales
Hospital Fees
Guarantee Income
Fidelity Insurance Income
Dividend Income
Interest Income
Fines and Penalties - Business Income
Other Business Income
Total Service and Business Income

Commission
on
Human
Rights

Autonomous
Regions in
Muslim
Mindanao

54,222.27
18,253.78
16,036.27
19,932.22
789.53
789.53
55,011.79

155

Office
of the
Ombudsman

6,381.15
4,893.78
1,252.98
234.39
396.76
101.46
295.30
6,777.91

5,193.76
5,193.76
434.48
74.00
353.87
6.61
5,628.24

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Commission
on
Elections
Shares, Grants and Donations
Shares
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
Gain on Sale of Biological Assets
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due
to Physical Change
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets Due
to Price Change
Gain on Sale of Agricultural Produce
Total Gains
TOTAL REVENUE
LESS: CURRENT OPERATING EXPENSES
Personnel Services
Salaries and Wages
Salaries and Wages - Regular
Salaries and Wages - Casual/Contractual
Other Compensation
Personnel Economic Relief Allowance (PERA)
Representation Allowance (RA)
Transportation Allowance (TA)
Clothing/Uniform Allowance
Subsistence Allowance
Laundry Allowance
Quarters Allowance
Productivity Incentive Allowance
Overseas Allowance
Honoraria
Hazard Pay
Longevity Pay
Overtime and Night Pay
Year End Bonus
Cash Gift
Other Bonuses and Allowances
Personnel Benefit Contributions
Retirement and Life Insurance Premiums
Pag-IBIG Contributions
PhilHealth Contributions
Employees Compensation Insurance Premiums
Provident/Welfare Fund Contributions
Other Personnel Benefits
Pension Benefits
Retirement Gratuity
Terminal Leave Benefits
Other Personnel Benefits
Total Personnel Services
Maintenance and Other Operating Expenses
Traveling Expenses
Traveling Expenses - Local
Traveling Expenses - Foreign
Training and Scholarship Expenses
Training Expenses
Scholarship Grants/Expenses
Supplies and Materials Expenses
Office Supplies Expenses
Accountable Forms Expenses
Non-Accountable Forms Expenses
Animal/Zoological Supplies Expenses
Food Supplies Expenses

156

Office
of the
Ombudsman

Commission
on
Human
Rights

Autonomous
Regions in
Muslim
Mindanao

1,225.27

1,225.27
1,225.27

55,011.79

6,777.91

6,853.50

1,388,651.12

632,582.74

175,046.01

6,731,518.49

1,234,019.38
154,631.74
949,230.17
127,926.43
10,180.78
10,180.78
26,070.00
10,403.00
35,324.68
590,947.32
111,756.68
26,440.51
167,946.27
141,778.94
6,423.86
14,285.97
5,457.50
1,468,961.89

632,582.74
203,010.42
30,012.14
41,748.53
40,797.02
6,089.00
2,238.20
105.60
322.26
125.00
2,328.71
45,261.26
6,185.47
27,797.24
72,012.01
64,380.24
1,452.46
4,735.79
1,443.52
590,742.67

172,304.65
2,741.36
46,733.66
12,854.71
3,245.89
2,549.91
2,745.00
1,038.00
10.00
14,396.57
2,985.96
6,907.62
23,935.24
20,759.27
653.40
1,873.77
648.80
36,544.21

6,510,612.78
220,905.72
1,729,208.73
607,847.47
21,899.79
23,714.37
125,221.09
1,503.00
5,836.00
153,836.00
63,450.66
4,307.60
764.26
13,967.18
532,335.87
127,014.15
47,511.29
934,061.76
777,123.44
50,909.61
75,690.37
30,328.34
10.00
223,300.03

39,638.00
87,610.26
1,341,713.63
3,974,789.45

15,865.15
6,553.80
18,066.65
550,257.07
1,498,347.84

4,941.41
10,996.24
20,606.56
282,259.12

211,537.17
11,762.86
9,618,089.01

26,981.20
20,661.03
6,320.16
7,723.33
7,723.33
87,978.43
69,886.16
1,644.00
-

16,001.84
11,307.39
4,694.45
4,404.86
4,399.86
5.00
20,666.45
12,913.63
362.17
-

9,062.22
7,900.71
1,161.51
3,571.51
3,571.51
6,951.87
3,477.22
40.30
-

174,439.67
171,684.69
2,754.98
112,410.28
109,385.28
3,025.00
657,806.74
416,520.31
1,513.05
1.20
35,176.32

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Welfare Goods Expenses


Drugs and Medicines Expenses
Medical, Dental and Laboratory Supplies Expenses
Fuel, Oil and Lubricants Expenses
Agricultural and Marine Supplies Expenses
Textbooks and Instructional Materials Expenses
Military, Police and Traffic Supplies Expenses
Chemical and Filtering Supplies Expenses
Other Supplies and Materials Expenses
Utility Expenses
Water Expenses
Electricity Expenses
Communication Expenses
Postage and Courier Services
Telephone Expenses
Internet Subscription Expenses
Cable, Satellite, Telegraph and Radio Expenses
Awards/Rewards and Prizes
Awards/Rewards Expenses
Prizes
Survey, Research, Exploration and Development Expenses
Survey Expenses
Research, Exploration and Development Expenses
Demolition/Relocation and Desilting/Dredging Expenses
Demolition and Relocation Expenses
Desilting and Dredging Expenses
Generation, Transmission and Distribution Expenses
Generation, Transmission and Distribution Expenses
Confidential, Intelligence and Extraordinary Expenses
Confidential Expenses
Intelligence Expenses
Extraordinary and Miscellaneous Expenses
Professional Services
Legal Services
Auditing Services
Consultancy Services
Other Professional Services
General Services
Environment/Sanitary Services
Janitorial Services
Security Services
Other General Services
Repairs and Maintenance
Repairs and Maintenance - Investment Property
Repairs and Maintenance - Land Improvements
Repairs and Maintenance - Infrastructure Assets
Repairs and Maintenance - Buildings and Other Structures
Repairs and Maintenance - Machinery and Equipment
Repairs and Maintenance - Transportation Equipment
Repairs and Maintenance - Furniture and Fixtures
Repairs and Maintenance - Leased Assets
Repairs and Maintenance - Leased Assets Improvements
Restoration and Maintenance - Heritage Assets
Repairs and Maintenance - Other Property, Plant and Equipment
Taxes, Insurance Premiums and Other Fees
Taxes, Duties and Licenses
Fidelity Bond Premiums
Insurance Expenses
Labor and Wages
Labor and Wages
Other Maintenance and Operating Expenses
Advertising Expenses
Printing and Publication Expenses
Representation Expenses
Transportation and Delivery Expenses
Rent/Lease Expenses

Commission
on
Elections

Office
of the
Ombudsman

Commission
on
Human
Rights

530.64
129.80
9,212.37
6,575.46
35,680.89

420.63
109.46
4,694.21
262.04
1,904.32
44,226.07

72.00
2,396.62
965.73
8,281.83

38,763.56
11,964.35
27,362.59
62,964.96
22,996.79
40,543.62
33,730.03

6,528.21
29,152.68
14,900.67
11,330.77
3,181.45
388.46
-

7,576.28
36,649.79
10,582.46
1,182.64
7,335.95
2,045.86
18.02
-

1,692.92
6,588.91
5,311.70
492.38
3,531.63
1,287.69
-

2,696.20
31,033.83
26,202.93
2,625.79
15,122.48
4,853.26
3,601.41
687.69

4,509.33
4,509.33
4,853.88
3.44
4,850.44
2,623.51
2,623.51
16,221.58
9,207.15
1,186.67
3,388.95
2,438.82
1,168.40
115.23
502.50
550.67
564,092.84
3,075.17
5.63
2,522.37
186,350.13
65,298.46

157

9,825.44
192.67
9,632.76
2,468.69
348.09
2,086.00
34.60
58,572.08
16,282.00
27,995.32
14,294.77
4,550.85
749.43
272.75
3,148.92
116.21
2.55
260.99
5,687.15
1,143.39
1,616.04
2,927.72
28,048.57
183.57
504.38
12,160.79
62.34
9,957.47

2,926.96
1,000.00
1,926.96
769.63
104.03
665.60
6,945.78
2,081.15
3,885.71
978.92
1,789.49
287.60
157.93
1,343.95
603.52
165.61
119.25
318.66
13,927.45
153.32
602.15
1,053.60
134.72
8,422.51

Autonomous
Regions in
Muslim
Mindanao

590.00
97.69
998.35
998.35
44,992.93
399.00
44,593.93
126,557.06
1,262.14
1,884.30
39,235.18
84,175.44
38,598.51
3,600.88
9,702.01
25,295.62
341,776.66
118,902.27
196,589.93
6,063.59
6,988.16
3,358.50
1,004.48
8,869.73
10,800.68
8,467.65
1,755.99
577.04
6,357.50
6,357.50
369,798.72
7,853.60
17,880.74
86,068.25
27,689.63
41,718.50

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Membership Dues and Contributions to Organizations


Subscription Expenses
Donations
Litigation/Acquired Assets Expenses
Other Maintenance and Operating Expenses
Total Maintenance and Other Operating Expenses
Financial Expenses
Financial Expenses
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
Amortization
Amortization - Intangible Assets
Impairment Loss
Impairment Loss - Loans and Receivables
Impairment Loss - Lease Receivables
Impairment Loss - Other Receivables
Impairment Loss - Inventories
Impairment Loss - Property, Plant and Equipment
Impairment Loss - Biological Assets
Impairment Loss - Intangible Assets
Impairment Loss - Other Assets
Losses
Loss on Sale of Biological Assets
Loss on Sale of Agricultural Produce
Total Non-Cash Expenses
TOTAL CURRENT OPERATING EXPENSES
SURPLUS (DEFICIT) FROM CURRENT OPERATIONS
FINANCIAL ASSISTANCE/SUBSIDY
Financial Assistance/Subsidy from NGAs, LGUs, GOCCs
Subsidy from National Government
Subsidy from other NGAs
Assistance from Local Government Units
Assistance from Government-Owned and/or Controlled Corporations
Subsidy from Other Funds
Less: Financial Assistance/Subsidy to NGAs, LGUs, GOCCs, NGOs/POs
Subsidy to NGAs (for BTr only)
Financial Assistance to NGAs
Financial Assistance to Local Government Units
Budgetary Support to GOCCs
Financial Assistance to NGOs/POs
Internal Revenue Allotment
Subsidies - Others
NET FINANCIAL ASSISTANCE/SUBSIDY
Other Non-Operating Income
Sale of Assets
Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties
Gains
Gain on Foreign Exchange (FOREX)

158

Commission
on
Elections

Office
of the
Ombudsman

Commission
on
Human
Rights

12,492.45
294,348.63
766,734.04

1,889.89
107.56
3,182.56
205,034.47

363.48
437.74
2,166.48
593.46
60,141.94

8.80
8.80
8.80

8,465.58
8,446.18
19.40
8,465.58

293,253.25
539.97
221,267.58
4,830.29
2,570.83
1,217.88
62,826.69
-

52,341.05
24,829.97
15,515.48
9,033.39
2,056.16
906.04
-

7,248.40
205.71
2,499.44
1,488.47
281.78
2,773.00
-

Autonomous
Regions in
Muslim
Mindanao
1,005.20
1,329.38
38,362.54
147,890.88
1,945,157.77
1,671.62
72.32
180.03
1,419.26
1,671.62
79,383.65
1,888.72
438.61
7,598.48
34,708.67
6,558.47
28,063.41
127.31
-

293,253.25
5,034,785.54
(4,979,773.74)

52,341.05
1,764,188.95
(1,757,411.04)

7,248.40
349,649.47
(349,649.47)

220.22
220.22
79,603.87
11,644,522.26
(11,637,668.76)

6,535,206.97
6,535,206.97
-

2,488,443.96
1,834,090.54
623,734.53
30,618.89
605,056.04
573,228.92
-

371,988.28
371,988.28
-

6,535,206.97

31,827.13
1,883,387.92

371,988.28

20,306,273.46
19,497,642.22
664,889.09
143,742.14
1,889,320.58
324,095.33
682,191.11
180,258.89
702,775.25
18,416,952.88

3,003.89
-

64.15
-

203.70
-

1,601.11
284.87

National Government of the Republic of the Philippines


Detailed Statement of Financial Performance - By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Commission
on
Elections
Gain on Sale of Investments
Gain on Sale of Investment Property
Gain on Sale of Property, Plant and Equipment
Other Gains
Losses
Loss on Foreign Exchange (FOREX)
Loss on Sale of Investment Property
Loss on Sale of Property, Plant and Equipment
Loss on Sale of Assets
Loss of Assets
Loss on Guaranty
Other Losses

3,003.89
(2,032.14)
(2,032.14)
1,556,404.98

SURPLUS (DEFICIT) FOR THE PERIOD


Difference between totals and sum of components is due to rounding off.

159

Office
of the
Ombudsman
51.05
13.11
(7.01)
(7.01)
126,034.02

Commission
on
Human
Rights
203.70
22,542.51

Autonomous
Regions in
Muslim
Mindanao
1,316.24
(6.89)
(6.89)
6,780,878.34

III. STATEMENT OF
CASH FLOWS

National Government of the Republic of the Philippines


Detailed Statement of Cash Flows
For the Year Ended December 31, 2014
(in thousand pesos)
Amount
posted to conso
Cash Flows from Operating Activities
Cash Inflows
Receipt of Notice of Cash Allocation
Collection of Income/Revenues
Receipt of Subsidy from Other NGAs, LGUs and GOCCs
Collection of Receivables
Receipt of Inter-Agency Fund Transfers
Receipt of Trust Liabilities
Other Receipts
Adjustments
Total Cash Inflows

1,613,322,718.45
1,874,919,298.39
6,610,808.92
23,602,719.30
53,048,168.55
47,059,882.62
29,619,593.89
102,632,206.89
3,750,815,397.03

Cash Outflows
Replenishment of negotiated MDS checks (for BTr only)
Payment of operating expenses
Purchase of Inventories
Purchase of Consumable Biological Assets
Grant of Cash Advances (Unliquidated During the Year)
Prepayments
Payment of Deposits
Payment of Prior Year's Accounts Payable
Remittance of Personnel Benefit Contributions and Mandatory Deductions
Grant of Financial Assistance/Subsidy
Release of Inter-Agency Fund Transfers
Payment from Trust Liabilities/Fund Transfers
Other Disbursements
Adjustments
Total Cash Outflows

1,467,563,145.51
626,235,757.04
17,747,940.47
353,978.19
39,670,150.81
10,055,365.71
1,213,992.39
55,172,648.24
207,889,385.21
449,892,742.01
68,575,116.46
79,547,018.32
63,019,790.86
256,409,749.95
3,343,346,781.17

Net Cash Provided by (Used in) Operating Activities

407,468,615.86

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
Receipt of Cash Dividends
Proceeds from Matured/Return of Investments
Collection of Long-Term Loans
Total Cash Inflows

263.61
210,115.14
64,387,502.69
24,374,658.39
69,597,945.38
15,581,641.85
174,152,127.07

Cash Outflows
Purchase/Construction of Investment Property
Purchase/Construction of Property, Plant and Equipment
Investments
Purchase of Bearer Biological Assets
Purchase of Intangible Assets
Grant of loans
Total Cash Outflows

8,772.20
210,238,969.41
75,615,863.01
78,372.80
314,794.26
3,412,941.47
289,669,713.16

Net Cash Provided by (Used in) Investing Activities

(115,517,586.09)

Cash Flows From Financing Activities


Cash Inflows
Proceeds from issuance of bills and bonds
Proceeds from Domestic and Foreign Loans
Total Cash Inflows

928,076,369.61
68,897,405.38
996,973,775.00

160

National Government of the Republic of the Philippines


Detailed Statement of Cash Flows
For the Year Ended December 31, 2014
(in thousand pesos)
Amount
posted to conso
Cash Outflows
Payment of Long-Term Liabilities
Redemption of Bills/Bonds Issued
Payment of Financial Expenses
Total Cash Outflows

62,258,380.25
888,084,574.19
277,574,663.72
1,227,917,618.16

Net Cash Provided by (Used in) Financing Activities

(230,943,843.16)

Increase (Decrease) in Cash and Cash Equivalents

61,007,186.61

Effects of Exchange Rate Changes on Cash and Cash Equivalents

3,342,460.58

Cash and Cash Equivalents, January 1, 2014

757,202,738.19

Cash and Cash Equivalents, December 31, 2014

821,552,385.38

Difference between totals and sum of components is due to rounding off

161

National Government of the Republic of the Philippines


Detailed Statement of Cash Flows
By Department/Office
For the Year Ended December 31, 2014
(In Thousand Pesos)

Total
0

posted to conso
Cash Flows from Operating Activities

Congress

Office

of the

of the

Office of the
Vice-

Philippines
President
ok Sept 14/2015 ok 9/14/15

Cash Inflows
Receipt of Notice of Cash Allocation
Collection of Income/Revenues
Receipt of Subsidy from Other NGAs, LGUs and GOCCs
Collection of Receivables
Receipt of Inter-Agency Fund Transfers
Receipt of Trust Liabilities
Other Receipts
Adjustments
Total Cash Inflows

1,613,322,718.45
1,874,919,298.39
6,610,808.92
23,602,719.30
53,048,168.55
47,059,882.62
29,619,593.89
102,632,206.89
3,750,815,397.03

10,883,288.39
5,732.88
1,975.08
1,118.41
33,745.45
440,369.96
11,366,230.17

Cash Outflows
Replenishment of negotiated MDS checks (for BTr only)
Payment of operating expenses
Purchase of Inventories
Purchase of Consumable Biological Assets
Grant of Cash Advances (Unliquidated During the Year)
Prepayments
Payment of Deposits
Payment of Prior Year's Accounts Payable

1,467,563,145.51
626,235,757.04
17,747,940.47
353,978.19
39,670,150.81
10,055,365.71
1,213,992.39
55,172,648.24

Remittance of Personnel Benefit Contributions and Mandatory


Deductions
Grant of Financial Assistance/Subsidy
Release of Inter-Agency Fund Transfers
Payment from Trust Liabilities/Fund Transfers
Other Disbursements
Adjustments
Total Cash Outflows

President
k 9/14/15

12,471,089.84
1,792.26
23,899.86
29,247.89
1,388,802.99
13,914,832.83

211,404.16
28.02
966.77
312.87
76.30
212,788.12

7,748,302.83
21,663.14
1,005,264.41
6,725.14
9,187.71
111,224.05

1,990,036.17
10,340.23
127,094.33
-

107,697.19
34,883.77
8,016.11
231.45
9,748.91

207,889,385.21
449,892,742.01
68,575,116.46
79,547,018.32
63,019,790.86
256,409,749.95
3,343,346,781.17

1,282,937.39
10,114.26
901,276.03
11,096,694.98

99,512.90
162,305.33
1,407,916.47
3,797,205.43

9,648.81
20,037.62
1,014.07
21,000.62
212,278.56

407,468,615.86

269,535.20

10,117,627.40

509.56

Cash Inflows
Proceeds from Sale of Investment Property
Proceeds from Sale/Disposal of Property, Plant and Equipment
Sale of Investments
Receipt of Cash Dividends
Proceeds from Matured/Return of Investments
Collection of Long-Term Loans
Total Cash Inflows

263.61
210,115.14
64,387,502.69
24,374,658.39
69,597,945.38
15,581,641.85
174,152,127.07

81.33
81.33

Cash Outflows
Purchase/Construction of Investment Property
Purchase/Construction of Property, Plant and Equipment
Investments
Purchase of Bearer Biological Assets
Purchase of Intangible Assets
Grant of loans
Total Cash Outflows

8,772.20
210,238,969.41
75,615,863.01
78,372.80
314,794.26
3,412,941.47
289,669,713.16

281,746.34
183.99
281,930.33

64,904.61
64,904.61

495.11
495.11

(115,517,586.09)

(281,849.00)

(64,904.61)

(495.11)

Net Cash Provided by (Used in) Operating Activities


Cash Flows from Investing Activities

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

928,076,369.61
68,897,405.38
996,973,775.00

162

National Government of the Republic of the Philippines


Detailed Statement of Cash Flows
By Department/Office
For the Year Ended December 31, 2014
(In Thousand Pesos)

Total
0

posted to conso
Cash Outflows
Payment of Long-Term Liabilities
Redemption of Bills/Bonds Issued
Payment of Financial Expenses
Total Cash Outflows

Office

of the

of the

Office of the
Vice-

Philippines
President
ok Sept 14/2015 ok 9/14/15

President
k 9/14/15

62,258,380.25
888,084,574.19
277,574,663.72

1,227,917,618.16

Net Cash Provided by (Used in) Financing Activities

(230,943,843.16)

Increase (Decrease) in Cash and Cash Equivalents

61,007,186.61

Effects of Exchange Rate Changes on Cash and Cash Equivalents

Congress

3,342,460.58

(12,313.80)

10,052,722.80

14.45
-

Cash and Cash Equivalents, January 1, 2014

757,202,738.19

177,171.58

56,038.58

92.33

Cash and Cash Equivalents, December 31, 2014

821,552,385.38

164,857.78

10,108,761.37

106.78

Difference between totals and sum of components is due to rounding off

163

National Government of the Republic of the Philippines


Detailed Statement of Cash Flows
By Department/Office
For the Year Ended December 31, 2014
(In Thousand Pesos)

Department of

Department

Department of

Agrarian

of

Budget and

Reform
ok 9/14/15

posted to conso
Cash Flows from Operating Activities

Agriculture
Management
9/14/2015 ok Sept 14

Cash Inflows
Receipt of Notice of Cash Allocation
Collection of Income/Revenues
Receipt of Subsidy from Other NGAs, LGUs and GOCCs
Collection of Receivables
Receipt of Inter-Agency Fund Transfers
Receipt of Trust Liabilities
Other Receipts
Adjustments
Total Cash Inflows

20,031,212.83
33,832.42
4,727.04
98,958.88
17,606.95
118,359.03
24,394.36
262,997.80
20,592,089.33

58,648,123.36
856,112.86
256,433.99
556,208.08
134,113.85
183,262.04
1,798,880.47
62,433,134.65

353,828,402.08
339,717.16
2,054.93
4,882,033.35
280,462.07
5,305,553.77
364,638,223.36

Cash Outflows
Replenishment of negotiated MDS checks (for BTr only)
Payment of operating expenses
Purchase of Inventories
Purchase of Consumable Biological Assets
Grant of Cash Advances (Unliquidated During the Year)
Prepayments
Payment of Deposits
Payment of Prior Year's Accounts Payable

7,160,593.64
110,824.49
478,364.88
338,393.43
235.14
2,390,161.25

13,773,605.46
1,430,812.17
9,379.12
1,437,121.16
1,270,438.52
45,952.69
2,574,840.26

5,843,293.90
31,708.54
23,679.28
2,479.82
120,004.30

947,374.68
1,319,774.36
793,664.11
8,992.30
51,457.39
7,299,706.69
20,899,542.35

1,092,208.49
4,065,160.38
5,557,324.80
353,243.41
1,137,912.64
15,185,776.29
47,933,775.38

5,451,089.74
347,375,630.39
8,208.00
759,752.54
249,797.97
140,793.63
360,006,438.09

14,499,359.27

4,631,785.27

115.82
115.82

945.10
562,984.42
563,929.51

732.56
732.56

7,660.32
218,528.43
2,231.03
228,419.77

17,325,744.77
247,757.01
24,453.94
414.69
293,695.74
17,892,066.14

111,841.76
111,841.76

(228,303.95)

(17,328,136.63)

(111,109.21)

Remittance of Personnel Benefit Contributions and Mandatory


Deductions
Grant of Financial Assistance/Subsidy
Release of Inter-Agency Fund Transfers
Payment from Trust Liabilities/Fund Transfers
Other Disbursements
Adjustments
Total Cash Outflows
Net Cash Provided by (Used in) Operating Activities

(307,453.02)

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
Receipt of Cash Dividends
Proceeds from Matured/Return of Investments
Collection of Long-Term Loans
Total Cash Inflows
Cash Outflows
Purchase/Construction of Investment Property
Purchase/Construction of Property, Plant and Equipment
Investments
Purchase of Bearer Biological Assets
Purchase of Intangible Assets
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 bonds
Proceeds from Domestic and Foreign Loans
Total Cash Inflows

164

879.51
879.51

National Government of the Republic of the Philippines


Detailed Statement of Cash Flows
By Department/Office
For the Year Ended December 31, 2014
(In Thousand Pesos)

Department of

Department

Department of

Agrarian

of

Budget and

Reform
ok 9/14/15

posted to conso

Agriculture
Management
9/14/2015 ok Sept 14

Cash Outflows
Payment of Long-Term Liabilities
Redemption of Bills/Bonds Issued
Payment of Financial Expenses

Total Cash Outflows

879.51

Net Cash Provided by (Used in) Financing Activities


Increase (Decrease) in Cash and Cash Equivalents

(535,756.97)

Effects of Exchange Rate Changes on Cash and Cash Equivalents

(2,827,897.85)
(2,075.36)

4,520,676.06
-

Cash and Cash Equivalents, January 1, 2014

4,479,292.02

17,615,796.59

8,531,159.06

Cash and Cash Equivalents, December 31, 2014

3,943,535.04

14,785,823.38

13,051,835.12

Difference between totals and sum of components is due to rounding off

165

National Government of the Republic of the Philippines


Detailed Statement of Cash Flows
By Department/Office
For the Year Ended December 31, 2014
(In Thousand Pesos)
State
Department

Universities

of

and

Education
ok sept 14. 2015

posted to conso
Cash Flows from Operating Activities

Colleges
K 09/14/15

Department
of
Energy
ok 09/14/15

Cash Inflows
Receipt of Notice of Cash Allocation
Collection of Income/Revenues
Receipt of Subsidy from Other NGAs, LGUs and GOCCs
Collection of Receivables
Receipt of Inter-Agency Fund Transfers
Receipt of Trust Liabilities
Other Receipts
Adjustments
Total Cash Inflows

272,939,666.44
4,038,133.34
5,888,390.32
3,687,290.66
88,755.29
9,648,240.40
25,476,714.38
321,767,190.82

42,070,432.16
15,689,519.64
1,096,263.90
3,188,654.90
2,161,542.54
3,970,952.49
545,219.59
146,515.26
68,869,100.48

1,201,435.15
25,962,712.25
271,455.26
20,862.82
477,813.51
17,384.15
16,805.96
27,968,469.10

Cash Outflows
Replenishment of negotiated MDS checks (for BTr only)
Payment of operating expenses
Purchase of Inventories
Purchase of Consumable Biological Assets
Grant of Cash Advances (Unliquidated During the Year)
Prepayments
Payment of Deposits
Payment of Prior Year's Accounts Payable

159,627,201.32
1,062,701.63
10,002,232.64
547,267.03
1,586.18
35,886,552.34

36,097,761.18
1,415,837.55
3,597.77
4,484,943.77
121,604.05
52,251.32
736,777.40

426,854.43
14,272.40
55,650.52
695.20
197,143.95

Remittance of Personnel Benefit Contributions and Mandatory


Deductions
Grant of Financial Assistance/Subsidy
Release of Inter-Agency Fund Transfers
Payment from Trust Liabilities/Fund Transfers
Other Disbursements
Adjustments
Total Cash Outflows

94,406,431.87
1,584,775.54
9,210,353.94
1,533,620.87
313,862,723.38

8,684,721.89
795,773.17
1,150,567.33
2,589,465.90
668,401.60
1,499,328.49
58,301,031.42

136,001.94
302,381.44
1,174.87
23,757,179.28
25,107,991.60
49,999,345.63

7,904,467.45

10,568,069.06

(22,030,876.53)

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
Receipt of Cash Dividends
Proceeds from Matured/Return of Investments
Collection of Long-Term Loans
Total Cash Inflows
Cash Outflows
Purchase/Construction of Investment Property
Purchase/Construction of Property, Plant and Equipment
Investments
Purchase of Bearer Biological Assets
Purchase of Intangible Assets
Grant of loans
Total Cash Outflows
Net Cash Provided by (Used in) Investing Activities

21.78
1,086.33
131,860.55
20,138.58
5.75
153,112.98

24,036,575.76
24,036,575.76

2,929,833.83
1,474,809.28
4,404,643.11

500.07
4,282,454.00
108,635.24
1,412.39
9,247.13
2,554.79
4,404,803.63

54,544.39
54,544.39

(4,404,643.11)

(4,251,690.65)

23,982,031.37

Cash Flows From Financing Activities


Cash Inflows
Proceeds from issuance of bills and bonds
Proceeds from Domestic and Foreign Loans
Total Cash Inflows

166

131,084.55
131,084.55

National Government of the Republic of the Philippines


Detailed Statement of Cash Flows
By Department/Office
For the Year Ended December 31, 2014
(In Thousand Pesos)
State
Department

Universities

of

and

Education
ok sept 14. 2015

posted to conso

Department
of

Colleges
K 09/14/15

Energy
ok 09/14/15

Cash Outflows
Payment of Long-Term Liabilities
Redemption of Bills/Bonds Issued
Payment of Financial Expenses

98,345.36
53.57
11,879.14

Total Cash Outflows

110,278.07

20,806.49

Net Cash Provided by (Used in) Financing Activities


Increase (Decrease) in Cash and Cash Equivalents

3,499,824.33

Effects of Exchange Rate Changes on Cash and Cash Equivalents

6,337,184.90
488.53

1,951,154.84
(470.01)

Cash and Cash Equivalents, January 1, 2014

12,188,392.06

39,099,543.84

3,952,240.19

Cash and Cash Equivalents, December 31, 2014

15,688,216.40

45,437,217.26

5,902,925.02

Difference between totals and sum of components is due to rounding off

167

National Government of the Republic of the Philippines


Detailed Statement of Cash Flows
By Department/Office
For the Year Ended December 31, 2014
(In Thousand Pesos)

Department of

Department

Department

Environment and

of

of Foreign

Natural Resources
9/14/2015

posted to conso
Cash Flows from Operating Activities

Finance
Affairs
14-Sep-15 k 9/14/15

Cash Inflows
Receipt of Notice of Cash Allocation
Collection of Income/Revenues
Receipt of Subsidy from Other NGAs, LGUs and GOCCs
Collection of Receivables
Receipt of Inter-Agency Fund Transfers
Receipt of Trust Liabilities
Other Receipts
Adjustments
Total Cash Inflows

26,689,065.52
946,147.83
173,381.10
23,985.99
81,144.63
233,686.07
68,223.15
169,607.21
28,385,241.50

18,589,131.03
1,730,284,893.06
7,684,526.95
26,164,983.04
18,453,481.01
1,821,944.54
90,633.49
1,803,089,593.12

7,974,834.89
6,410,449.56
37,951.98
9,429.93
12,046.25
564,595.21
1,414.46
15,010,722.27

Cash Outflows
Replenishment of negotiated MDS checks (for BTr only)
Payment of operating expenses
Purchase of Inventories
Purchase of Consumable Biological Assets
Grant of Cash Advances (Unliquidated During the Year)

14,231,506.73
210,928.13
982,593.27

1,467,563,145.51
9,562,561.74
273,219.15
113,667.43

7,822,392.63
55,154.06
320,913.93

92,187.52
59,610.57
1,795,455.11

1,397,148.27
23,294.23
2,013,438.99

84,947.26
0.01
200,119.56

1,490,388.89
37,918.56
1,201,885.31
19,730.71
819,849.97
2,702,291.73
23,644,346.50

2,002,534.08
80,443,301.99
12,297,668.55
61,954,251.00
2,120,220.33
36,419,162.13
1,676,183,613.39

1,697,609.59
34,225.47
256,632.57
22,020.07
2,577,599.69
4,203,228.24
17,274,843.07

4,740,895.00

126,905,979.73

Cash Inflows
Proceeds from Sale of Investment Property
Proceeds from Sale/Disposal of Property, Plant and Equipment
Sale of Investments

172.21
-

7,484.35
64,248,853.65

2,195.92
-

Receipt of Cash Dividends


Proceeds from Matured/Return of Investments
Collection of Long-Term Loans
Total Cash Inflows

172.21

24,374,288.32
45,541,007.81
15,018,651.68
149,190,285.82

2,195.92

4,288,045.75
52,506.47
162,906.12
4,503,458.35

733,956.75
75,042,638.72
128,718.44
1,424,031.00
77,329,344.92

251,964.41
251,964.41

(4,503,286.13)

71,860,940.90

(249,768.49)

Prepayments
Payment of Deposits
Payment of Prior Year's Accounts Payable
Remittance of Personnel Benefit Contributions and Mandatory
Deductions
Grant of Financial Assistance/Subsidy
Release of Inter-Agency Fund Transfers
Payment from Trust Liabilities/Fund Transfers
Other Disbursements
Adjustments
Total Cash Outflows
Net Cash Provided by (Used in) Operating Activities

(2,264,120.80)

Cash Flows from Investing Activities

Cash Outflows
Purchase/Construction of Investment Property
Purchase/Construction of Property, Plant and Equipment
Investments
Purchase of Bearer Biological Assets
Purchase of Intangible Assets
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 bonds
Proceeds from Domestic and Foreign Loans
Total Cash Inflows

168

928,075,490.10
68,766,320.83
996,841,810.93

National Government of the Republic of the Philippines


Detailed Statement of Cash Flows
By Department/Office
For the Year Ended December 31, 2014
(In Thousand Pesos)

Department of

Department

Department

Environment and

of

of Foreign

Natural Resources
9/14/2015

posted to conso

Finance
Affairs
14-Sep-15 k 9/14/15

Cash Outflows
Payment of Long-Term Liabilities
Redemption of Bills/Bonds Issued
Payment of Financial Expenses

71.30

61,898,352.67
888,084,520.62
277,559,165.01

66,142.50
-

Total Cash Outflows

71.30

1,227,542,038.29

66,142.50

(71.30)

Net Cash Provided by (Used in) Financing Activities


Increase (Decrease) in Cash and Cash Equivalents

237,537.57

Effects of Exchange Rate Changes on Cash and Cash Equivalents

(1,207.91)

(230,700,227.36)

(66,142.50)

(31,933,306.73)

(2,580,031.79)

2,950,850.07

374,608.56

Cash and Cash Equivalents, January 1, 2014

1,263,537.67

567,069,565.36

6,998,837.53

Cash and Cash Equivalents, December 31, 2014

1,499,867.33

538,087,108.70

4,793,414.29

Difference between totals and sum of components is due to rounding off

169

National Government of the Republic of the Philippines


Detailed Statement of Cash Flows
By Department/Office
For the Year Ended December 31, 2014
(In Thousand Pesos)
Department of
Department

the Interior and

Department

of

Local

of

Health
Government
as of Sept 12 revision k 9/14/15

posted to conso
Cash Flows from Operating Activities

Department of
Labor and

Justice
ok 9/14/15

Employment
ok 9/14/15

Cash Inflows
Receipt of Notice of Cash Allocation
Collection of Income/Revenues
Receipt of Subsidy from Other NGAs, LGUs and GOCCs
Collection of Receivables
Receipt of Inter-Agency Fund Transfers
Receipt of Trust Liabilities
Other Receipts
Adjustments
Total Cash Inflows

53,304,299.91
10,135,619.66
53,986.13
3,677,532.32
602,258.35
961,050.52
369,107.66
1,507,516.58
70,611,371.13

148,629,114.29
2,004,233.71
22,122.48
17,842.06
494,356.69
116,614.99
1,168,242.71
3,556,261.10
156,008,788.04

13,378,027.77
11,582,702.65
120.70
115,365.90
641,000.85
6,229,416.05
72,391.36
47,638,114.02
79,657,139.30

12,666,869.80
3,213,934.12
31,385.53
53,958.52
818,686.02
1,927,081.14
125,803.65
279,145.86
19,116,864.64

Cash Outflows
Replenishment of negotiated MDS checks (for BTr only)
Payment of operating expenses
Purchase of Inventories
Purchase of Consumable Biological Assets
Grant of Cash Advances (Unliquidated During the Year)

30,941,605.68
2,845,584.70
81,496.52

84,776,037.81
2,363,105.44
6,240,847.50

11,385,309.11
291,831.39
1,115,919.97

6,003,598.15
200,397.14
1,156,035.68

213,173.42
171,346.31
911,985.42

2,432,512.74
1,264.17
744,788.67

18,193.59
539.67
87,556.12

19,967.04
1,322.03
279,665.55

4,533,804.01
1,031,087.50
14,576.76
1,514,413.29
15,785,829.23
4,075,801.71
62,120,704.53

34,011,386.84
171,566.42
624,108.01
2,740,270.32
141,008.23
12,271,332.72
146,518,228.88

1,614,795.79
868.45
636,803.21
36,624.29
506,147.01
15,694,588.59

906,052.73
1,217,200.35
1,638,477.70
8,417.77
2,087,174.74
3,947,912.61
17,466,221.50

8,490,666.60

9,490,559.16

63,962,550.72

1,650,643.14

Cash Inflows
Proceeds from Sale of Investment Property
Proceeds from Sale/Disposal of Property, Plant and Equipment
Sale of Investments

270.16

1,068.41
-

175,936.28
-

105.96
4,526.58

Receipt of Cash Dividends


Proceeds from Matured/Return of Investments
Collection of Long-Term Loans
Total Cash Inflows

203.61
473.77

1,068.41

175,936.28

4,632.54

4,122,596.88
4,122,596.88

4,758,605.20
4,758,605.20

106,277.01
106,277.01

611.81
145,345.05
100,000.00
245,956.86

(4,122,123.11)

(4,757,536.79)

69,659.28

(241,324.32)

Prepayments
Payment of Deposits
Payment of Prior Year's Accounts Payable
Remittance of Personnel Benefit Contributions and Mandatory
Deductions
Grant of Financial Assistance/Subsidy
Release of Inter-Agency Fund Transfers
Payment from Trust Liabilities/Fund Transfers
Other Disbursements
Adjustments
Total Cash Outflows
Net Cash Provided by (Used in) Operating Activities
Cash Flows from Investing Activities

Cash Outflows
Purchase/Construction of Investment Property
Purchase/Construction of Property, Plant and Equipment
Investments
Purchase of Bearer Biological Assets
Purchase of Intangible Assets
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 bonds
Proceeds from Domestic and Foreign Loans
Total Cash Inflows

170

National Government of the Republic of the Philippines


Detailed Statement of Cash Flows
By Department/Office
For the Year Ended December 31, 2014
(In Thousand Pesos)
Department of
Department

the Interior and

Department

of

Local

of

Health
Government
as of Sept 12 revision k 9/14/15

posted to conso

Department of
Labor and

Justice
ok 9/14/15

Employment
ok 9/14/15

Cash Outflows
Payment of Long-Term Liabilities
Redemption of Bills/Bonds Issued
Payment of Financial Expenses

709.99

259.49
-

Total Cash Outflows

709.99

259.49

(709.99)

(259.49)

Net Cash Provided by (Used in) Financing Activities


Increase (Decrease) in Cash and Cash Equivalents

4,367,833.49

Effects of Exchange Rate Changes on Cash and Cash Equivalents


Cash and Cash Equivalents, January 1, 2014
Cash and Cash Equivalents, December 31, 2014
Difference between totals and sum of components is due to rounding off

171

4,733,022.37
(6.17)

64,032,209.99
10,417.17

1,409,059.33
(186.79)

7,380,358.38

3,655,262.16

1,120,547.46

3,503,567.14

11,748,191.88

8,388,278.36

65,163,174.62

4,912,439.68

National Government of the Republic of the Philippines


Detailed Statement of Cash Flows
By Department/Office
For the Year Ended December 31, 2014
(In Thousand Pesos)

posted to conso
Cash Flows from Operating Activities

Department of

Department of

Department of

National

Public Works

Science and

Defense
k 9/15/2015

and Highways
ok 9/14/15

Technology
ok 09/14/15

Cash Inflows
Receipt of Notice of Cash Allocation
Collection of Income/Revenues
Receipt of Subsidy from Other NGAs, LGUs and GOCCs
Collection of Receivables
Receipt of Inter-Agency Fund Transfers
Receipt of Trust Liabilities
Other Receipts
Adjustments
Total Cash Inflows

133,512,181.75
658,471.75
38,750.49
271,493.86
1,187,829.43
1,321,618.71
951,746.49
13,919,059.62
151,861,152.10

200,643,818.62
13,087,421.59
166,465.14
1,136,349.86
4,483,886.68
399,055.80
77,194.09
3,133.87
219,997,325.65

17,113,655.88
186,130.28
17,472.42
126,789.29
1,406,105.50
124,920.81
76,141.07
688,695.78
19,739,911.04

Cash Outflows
Replenishment of negotiated MDS checks (for BTr only)
Payment of operating expenses
Purchase of Inventories
Purchase of Consumable Biological Assets
Grant of Cash Advances (Unliquidated During the Year)

80,285,948.37
4,680,439.16
341,001.30
3,021,181.55

20,756,174.26
1,093,672.27
3,062,326.72

4,718,050.51
186,229.18
625,448.17

1,392,499.70
712,347.01
714,695.71

604,220.58
50,323.66
332,292.30

100,122.50
50,673.26
540,223.96

30,840,327.94
14,990.41
1,723,037.43
1,503,178.65
87,554.64
2,345,562.79
127,662,764.66

2,255,321.27
3,248.00
3,794,342.95
1,561,470.16
52,467.84
59,480,670.71
93,046,530.70

808,154.58
2,042,868.75
3,897,756.24
262,007.86
272,969.25
3,171,305.53
16,675,809.79

24,198,387.44

126,950,794.95

3,064,101.26

Cash Inflows
Proceeds from Sale of Investment Property
Proceeds from Sale/Disposal of Property, Plant and Equipment
Sale of Investments

4,323.38
-

58.86
7,779.87
-

15.20
27.74
-

Receipt of Cash Dividends


Proceeds from Matured/Return of Investments
Collection of Long-Term Loans
Total Cash Inflows

4,323.38

7,838.74

42.94

27,889,090.44
216,538.51
28,105,628.95

123,084,024.60
123,084,024.60

1,152,588.84
10,000.00
73.91
1,162,662.75

Prepayments
Payment of Deposits
Payment of Prior Year's Accounts Payable
Remittance of Personnel Benefit Contributions and Mandatory
Deductions
Grant of Financial Assistance/Subsidy
Release of Inter-Agency Fund Transfers
Payment from Trust Liabilities/Fund Transfers
Other Disbursements
Adjustments
Total Cash Outflows
Net Cash Provided by (Used in) Operating Activities
Cash Flows from Investing Activities

Cash Outflows
Purchase/Construction of Investment Property
Purchase/Construction of Property, Plant and Equipment
Investments
Purchase of Bearer Biological Assets
Purchase of Intangible Assets
Grant of loans
Total Cash Outflows

(28,101,305.57) (123,076,185.86)

Net Cash Provided by (Used in) Investing Activities

(1,162,619.80)

Cash Flows From Financing Activities


Cash Inflows
Proceeds from issuance of bills and bonds
Proceeds from Domestic and Foreign Loans
Total Cash Inflows

172

National Government of the Republic of the Philippines


Detailed Statement of Cash Flows
By Department/Office
For the Year Ended December 31, 2014
(In Thousand Pesos)

posted to conso

Department of

Department of

Department of

National

Public Works

Science and

Defense
k 9/15/2015

and Highways
ok 9/14/15

Technology
ok 09/14/15

Cash Outflows
Payment of Long-Term Liabilities
Redemption of Bills/Bonds Issued
Payment of Financial Expenses

Total Cash Outflows

Net Cash Provided by (Used in) Financing Activities


Increase (Decrease) in Cash and Cash Equivalents

(3,902,918.13)

Effects of Exchange Rate Changes on Cash and Cash Equivalents

3,874,609.09

1,773.43

1,901,481.45
-

Cash and Cash Equivalents, January 1, 2014

16,686,471.03

4,948,630.20

1,704,930.97

Cash and Cash Equivalents, December 31, 2014

12,785,326.33

8,823,239.29

3,606,412.43

Difference between totals and sum of components is due to rounding off

173

National Government of the Republic of the Philippines


Detailed Statement of Cash Flows
By Department/Office
For the Year Ended December 31, 2014
(In Thousand Pesos)
Department of

Department of

Social Welfare

Department

Department of

and

of

Trade and

Development
Tourism
Industry
9/14/2015 ok Sept 14, 2015Sept/15/15

posted to conso
Cash Flows from Operating Activities

Transportation
and
Communications
ok 9/14/15

Cash Inflows
Receipt of Notice of Cash Allocation
Collection of Income/Revenues
Receipt of Subsidy from Other NGAs, LGUs and GOCCs
Collection of Receivables
Receipt of Inter-Agency Fund Transfers
Receipt of Trust Liabilities
Other Receipts
Adjustments
Total Cash Inflows

92,201,809.40
2,004,744.37
16,815.91
163,006.32
664,890.32
1,258,679.12
1,623,377.22
3,595,581.48
101,528,904.15

2,063,036.48
96,880.11
60,000.00
42,649.53
341,284.92
24,075.56
266.03
396,309.23
3,024,501.84

4,138,947.84
740,613.41
685.00
9,639.20
52,877.19
19,535.73
39,712.77
95,507.70
5,097,518.85

28,107,730.20
28,953,263.47
1,041.50
26,057.51
117,004.32
146,644.94
2,030,298.51
438,950.09
59,820,990.55

Cash Outflows
Replenishment of negotiated MDS checks (for BTr only)
Payment of operating expenses
Purchase of Inventories
Purchase of Consumable Biological Assets
Grant of Cash Advances (Unliquidated During the Year)

48,306,758.19
862,824.42
2,172,694.23

2,409,018.79
15,195.66
90,396.32

2,327,736.39
16,278.43
249,486.51

15,568,371.13
66,782.14
831,719.99

671,859.41
3,112.36
127,945.09

4.87
1,045.39
255,306.22

2,941.63
1,107.24
260,600.05

621,682.39
27,931.94
514,151.01

653,489.63
9,065,538.89
13,948,751.76
16,338.55
6,360,371.55
16,335,586.88
98,525,270.96

68,842.70
8,108.10
151,172.20
45.95
16,132.85
275,950.10
3,291,219.13

555,302.31
136,608.41
148,275.14
4,218.19
40,761.85
1,031,529.81
4,774,845.96

3,513,999.04
429,335.74
475.37
1,644.11
34,762,779.56
56,338,872.41

322,672.88

3,482,118.14

Prepayments
Payment of Deposits
Payment of Prior Year's Accounts Payable
Remittance of Personnel Benefit Contributions and Mandatory
Deductions
Grant of Financial Assistance/Subsidy
Release of Inter-Agency Fund Transfers
Payment from Trust Liabilities/Fund Transfers
Other Disbursements
Adjustments
Total Cash Outflows

3,003,633.19

Net Cash Provided by (Used in) Operating Activities

(266,717.29)

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

148.17
1,991.75

58.86
181.67
-

Receipt of Cash Dividends


Proceeds from Matured/Return of Investments
Collection of Long-Term Loans
Total Cash Inflows

2,139.92

240.53

Cash Outflows
Purchase/Construction of Investment Property
Purchase/Construction of Property, Plant and Equipment
Investments
Purchase of Bearer Biological Assets
Purchase of Intangible Assets
Grant of loans
Total Cash Outflows
Net Cash Provided by (Used in) Investing Activities

77,908.71
679.01
78,587.71

100,295.73
100,295.73

213,712.16
213,712.16

4,634,147.93
4,634,147.93

(78,587.71)

(100,295.73)

(211,572.24)

(4,633,907.40)

Cash Flows From Financing Activities


Cash Inflows
Proceeds from issuance of bills and bonds
Proceeds from Domestic and Foreign Loans
Total Cash Inflows

174

National Government of the Republic of the Philippines


Detailed Statement of Cash Flows
By Department/Office
For the Year Ended December 31, 2014
(In Thousand Pesos)
Department of

Department of

Social Welfare

Department

Department of

and

of

Trade and

Development
Tourism
Industry
9/14/2015 ok Sept 14, 2015Sept/15/15

posted to conso

Transportation
and
Communications
ok 9/14/15

Cash Outflows
Payment of Long-Term Liabilities
Redemption of Bills/Bonds Issued
Payment of Financial Expenses

Total Cash Outflows

Net Cash Provided by (Used in) Financing Activities


Increase (Decrease) in Cash and Cash Equivalents

2,925,045.48

Effects of Exchange Rate Changes on Cash and Cash Equivalents


Cash and Cash Equivalents, January 1, 2014
Cash and Cash Equivalents, December 31, 2014
Difference between totals and sum of components is due to rounding off

175

(367,013.02)
-

111,100.65

(1,151,789.26)

331.93

5,034.41

8,498,838.25

1,334,793.98

1,250,959.74

4,861,116.12

11,423,883.73

967,780.95

1,362,392.32

3,714,361.26

National Government of the Republic of the Philippines


Detailed Statement of Cash Flows
By Department/Office
For the Year Ended December 31, 2014
(In Thousand Pesos)
National
Presidential

Other

Development

Communications

Executive

Authority
ok 9/14/15

posted to conso
Cash Flows from Operating Activities

Autonomous

Economic &

Region in

Operations Office
Offices
ok 9/14/15
ok 9/09/15

Muslim
Mindanao
14-Sep-15

Cash Inflows
Receipt of Notice of Cash Allocation
Collection of Income/Revenues
Receipt of Subsidy from Other NGAs, LGUs and GOCCs
Collection of Receivables
Receipt of Inter-Agency Fund Transfers
Receipt of Trust Liabilities
Other Receipts
Adjustments
Total Cash Inflows

4,065,270.08
810,830.72
48,132.87
521.11
12,652.45
2,487,608.14
267,732.22
45,338.80
7,738,086.39

1,483,218.22
135,567.52
35,723.93
14,351.49
840,916.77
3,006.45
3,834.61
2,516,618.99

15,770,082.50
13,430,302.62
777,284.77
66,038.87
3,034,019.35
1,048,980.51
115,587.94
454,435.36
34,696,731.93

21,351,035.83
219,309.99
596,889.56
49,120.78
1,205,611.00
1,463,553.83
67,338.07
614.83
24,953,473.88

Cash Outflows
Replenishment of negotiated MDS checks (for BTr only)
Payment of operating expenses
Purchase of Inventories
Purchase of Consumable Biological Assets
Grant of Cash Advances (Unliquidated During the Year)
Prepayments
Payment of Deposits
Payment of Prior Year's Accounts Payable

2,546,384.26
7,686.25
54,498.07
36,335.97
475.20
28,740.80

1,561,474.10
74,655.22
157,012.66
5,434.49
8.28
4,574.40

7,783,163.90
96,574.97
753,527.01
33,085.03
278.00
424,508.05

12,070,201.95
42,246.44
239,006.05
547,250.75

Remittance of Personnel Benefit Contributions and Mandatory


Deductions
Grant of Financial Assistance/Subsidy
Release of Inter-Agency Fund Transfers
Payment from Trust Liabilities/Fund Transfers
Other Disbursements
Adjustments
Total Cash Outflows

855,558.10
4,184.36
1,388,257.31
35,345.14
2,647,149.25
7,604,614.73

290,146.35
79,843.41
973.26
21,716.31
102,475.53
2,298,314.01

778,631.78
366,663.25
10,279,224.42
26,037.89
101,793.79
12,959,669.46
33,603,157.54

976,365.19
5,410.69
735,842.68
1,846,656.97
16,666.31
737,085.91
17,216,732.94

133,471.65

218,304.99

1,093,574.39

7,736,740.94

1,412.64
1,412.64

22.90
22.90

108.91
4,459.11
166.46
4,734.48

171,421.98
7,000.00
306.42
178,728.40

150,769.16
150,769.16

494,336.00
0.16
9,945.61
1,312.15
505,593.91

7,428,505.72
7,428,505.72

(177,315.75)

(150,746.26)

(500,859.43)

(7,428,505.72)

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
Receipt of Cash Dividends
Proceeds from Matured/Return of Investments
Collection of Long-Term Loans
Total Cash Inflows
Cash Outflows
Purchase/Construction of Investment Property
Purchase/Construction of Property, Plant and Equipment
Investments
Purchase of Bearer Biological Assets
Purchase of Intangible Assets
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 bonds
Proceeds from Domestic and Foreign Loans
Total Cash Inflows

176

National Government of the Republic of the Philippines


Detailed Statement of Cash Flows
By Department/Office
For the Year Ended December 31, 2014
(In Thousand Pesos)
National
Presidential

Other

Development

Communications

Executive

Authority
ok 9/14/15

posted to conso

Autonomous

Economic &

Operations Office
Offices
ok 9/14/15
ok 9/09/15

Region in
Muslim
Mindanao
14-Sep-15

Cash Outflows
Payment of Long-Term Liabilities
Redemption of Bills/Bonds Issued
Payment of Financial Expenses

14,837.75
2,838.29

Total Cash Outflows

17,676.04

(17,676.04)

Net Cash Provided by (Used in) Financing Activities


Increase (Decrease) in Cash and Cash Equivalents

(43,844.10)

Effects of Exchange Rate Changes on Cash and Cash Equivalents

2,324.21

67,558.73
-

575,038.92

308,235.22

71.72

513.80

Cash and Cash Equivalents, January 1, 2014

518,672.30

137,796.95

10,803,600.78

2,180,150.97

Cash and Cash Equivalents, December 31, 2014

477,152.41

205,355.68

11,378,711.42

2,488,899.99

Difference between totals and sum of components is due to rounding off

177

National Government of the Republic of the Philippines


Detailed Statement of Cash Flows
By Department/Office
For the Year Ended December 31, 2014
(In Thousand Pesos)
Joint
LegislativeExecutive

Civil
The

Councils
Judiciary
9/14/2015 ok Sept 14

posted to conso
Cash Flows from Operating Activities

Commission

Service
Commission
Sept 14 w unsub

on
Audit
9/14/2015

Cash Inflows
Receipt of Notice of Cash Allocation
Collection of Income/Revenues
Receipt of Subsidy from Other NGAs, LGUs and GOCCs
Collection of Receivables
Receipt of Inter-Agency Fund Transfers
Receipt of Trust Liabilities
Other Receipts
Adjustments
Total Cash Inflows

4,291.12
33.85
114.75
4,439.71

19,745,293.43
2,044,292.22
10,930.48
5,552.73
170,254.35
2,893,734.28
583,017.43
212,943.34
25,666,018.25

1,194,851.57
404,384.69
106,634.84
2,883.46
990.53
180,864.22
235.06
1,890,844.37

8,350,851.45
367,997.29
743,627.00
320,587.23
2,377.46
108,227.83
3,483,835.75
13,377,504.02

Cash Outflows
Replenishment of negotiated MDS checks (for BTr only)
Payment of operating expenses
Purchase of Inventories
Purchase of Consumable Biological Assets
Grant of Cash Advances (Unliquidated During the Year)
Prepayments
Payment of Deposits
Payment of Prior Year's Accounts Payable

554.49
1,158.75
-

14,655,005.46
108,039.04
109,888.81
26,135.98
100.00
104,877.87

1,094,825.79
17,391.88
87,988.56
6,244.82
12,430.92

6,329,914.89
45,638.94
107,225.09
5,855.34
280,898.15

Remittance of Personnel Benefit Contributions and Mandatory


Deductions
Grant of Financial Assistance/Subsidy
Release of Inter-Agency Fund Transfers
Payment from Trust Liabilities/Fund Transfers
Other Disbursements
Adjustments
Total Cash Outflows

771.69
627.97
3,112.89

5,166,240.63
158,427.19
2,196,990.03
33,766.08
3,910,718.82
26,470,189.91

210,069.83
152,853.76
880.81
3,166.05
14,071.33
1,599,923.73

1,739,647.46
3,956.09
46,613.04
4,624,276.27
13,184,025.27

290,920.64

193,478.75

1,326.82

Net Cash Provided by (Used in) Operating Activities

(804,171.66)

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
Receipt of Cash Dividends
Proceeds from Matured/Return of Investments
Collection of Long-Term Loans
Total Cash Inflows
Cash Outflows
Purchase/Construction of Investment Property
Purchase/Construction of Property, Plant and Equipment
Investments
Purchase of Bearer Biological Assets
Purchase of Intangible Assets
Grant of loans
Total Cash Outflows
Net Cash Provided by (Used in) Investing Activities

223.23
223.23

1,535.51
1,535.51

1,219.61
1,219.61

163,373.91
99,831.88
263,205.79

105,187.70
87.92
105,275.62

328,374.80
328,374.80

(1,219.61)

(262,982.56)

(103,740.12)

(328,374.80)

Cash Flows From Financing Activities


Cash Inflows
Proceeds from issuance of bills and bonds
Proceeds from Domestic and Foreign Loans
Total Cash Inflows

178

National Government of the Republic of the Philippines


Detailed Statement of Cash Flows
By Department/Office
For the Year Ended December 31, 2014
(In Thousand Pesos)
Joint
LegislativeExecutive

Civil
The

Councils
Judiciary
9/14/2015 ok Sept 14

posted to conso

Commission

Service
Commission
Sept 14 w unsub

on
Audit
9/14/2015

Cash Outflows
Payment of Long-Term Liabilities
Redemption of Bills/Bonds Issued
Payment of Financial Expenses

164,320.34
-

Total Cash Outflows

164,320.34

Net Cash Provided by (Used in) Financing Activities

(164,320.34)

Increase (Decrease) in Cash and Cash Equivalents

107.21

Effects of Exchange Rate Changes on Cash and Cash Equivalents


Cash and Cash Equivalents, January 1, 2014
Cash and Cash Equivalents, December 31, 2014
Difference between totals and sum of components is due to rounding off

179

(1,231,474.56)

187,180.52

(134,896.05)

41.02

15,198,233.21

440,476.52

2,718,872.01

148.24

13,966,758.64

627,657.04

2,583,975.96

National Government of the Republic of the Philippines


Detailed Statement of Cash Flows
By Department/Office
For the Year Ended December 31, 2014
(In Thousand Pesos)
Commission
Office

on

Manila

on

of the

Human

Development

Elections
ok 9/14/15

posted to conso
Cash Flows from Operating Activities

Metropolitan

Commission

Ombudsman
OK Sept 14

Rights
ok 9/14/15

Authority
ok 9/14/15

Cash Inflows
Receipt of Notice of Cash Allocation
Collection of Income/Revenues
Receipt of Subsidy from Other NGAs, LGUs and GOCCs
Collection of Receivables
Receipt of Inter-Agency Fund Transfers
Receipt of Trust Liabilities
Other Receipts
Adjustments
Total Cash Inflows

5,983,612.38
112,876.23
58,537.02
81,868.66
3,596.52
6,240,490.82

1,714,255.42
10,011.48
46.81
2,320.55
1,857,724.20
2,355.92
3,586,714.37

127,732.85
31.35
128.17
41,700.28
169,592.64

2,234,645.81
150,639.24
2,644,045.26
217,620.17
15,848.12
5,262,798.59

Cash Outflows
Replenishment of negotiated MDS checks (for BTr only)
Payment of operating expenses
Purchase of Inventories
Purchase of Consumable Biological Assets
Grant of Cash Advances (Unliquidated During the Year)
Prepayments
Payment of Deposits
Payment of Prior Year's Accounts Payable

1,898,463.61
52,619.90
331,168.15
2,854,945.73

1,210,034.65
8,378.63
80,716.81
2,978.53
109,745.34

70,084.95
24.02
15,014.89
-

5,145,233.35
45,851.08
-

Remittance of Personnel Benefit Contributions and Mandatory


Deductions
Grant of Financial Assistance/Subsidy
Release of Inter-Agency Fund Transfers
Payment from Trust Liabilities/Fund Transfers
Other Disbursements
Adjustments
Total Cash Outflows

564,260.14
73,687.93
5,404.23
8,901.98
5,789,451.67

230,949.21
317.43
521.01
1,878,193.02
1,393,745.32
4,915,579.96

14,807.73
613.09
34,506.23
8,539.69
143,590.60

15.72
92.47
5,191,192.62

(1,328,865.59)

26,002.05

71,605.97

451,039.15

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
Receipt of Cash Dividends
Proceeds from Matured/Return of Investments
Collection of Long-Term Loans
Total Cash Inflows
Cash Outflows
Purchase/Construction of Investment Property
Purchase/Construction of Property, Plant and Equipment
Investments
Purchase of Bearer Biological Assets
Purchase of Intangible Assets
Grant of loans
Total Cash Outflows
Net Cash Provided by (Used in) Investing Activities

299.88
299.88

4,491,444.19
4,491,444.19

41,369.73
41,369.73

5,096.68
5,096.68

29,217.23
29,217.23

(4,491,144.31)

(41,369.73)

(5,096.68)

(29,217.23)

Cash Flows From Financing Activities


Cash Inflows
Proceeds from issuance of bills and bonds
Proceeds from Domestic and Foreign Loans
Total Cash Inflows

180

National Government of the Republic of the Philippines


Detailed Statement of Cash Flows
By Department/Office
For the Year Ended December 31, 2014
(In Thousand Pesos)
Commission
Office

on

Manila

on

of the

Human

Development

Elections
ok 9/14/15

posted to conso

Metropolitan

Commission

Ombudsman
OK Sept 14

Rights
ok 9/14/15

Authority
ok 9/14/15

Cash Outflows
Payment of Long-Term Liabilities
Redemption of Bills/Bonds Issued
Payment of Financial Expenses

16,122.15
-

Total Cash Outflows

16,122.15

(16,122.15)

Net Cash Provided by (Used in) Financing Activities


Increase (Decrease) in Cash and Cash Equivalents

(4,040,105.16)

Effects of Exchange Rate Changes on Cash and Cash Equivalents

(1,386,357.46)
(7.01)

20,905.37
-

42,388.75
-

Cash and Cash Equivalents, January 1, 2014

6,317,190.86

1,543,878.37

8,539.69

958,143.29

Cash and Cash Equivalents, December 31, 2014

2,277,085.70

157,513.90

29,445.06

1,000,532.04

Difference between totals and sum of components is due to rounding off

181

IV. STATEMENT OF
CHANGES IN NET
ASSETS/EQUITY

National Government of the Republic of the Philippines


Statement of Changes in Net Assets/Equity
For the Year Ended December 31, 2014
(in thousand pesos)

Amount
Balance at December 31, 2013
Changes in Accounting Policy
Prior Period Adjustments/Unrecorded Income and Expenses
Other Adjustments
Restated Balance
Changes in Net Assets/Equity for the Calendar Year
Adjustment of Net Revenue recognized directly in Net Assets/Equity
Surplus/(Deficit) for the Period
Total Recognized Revenue and Expenses for the Period
Others

(1,997,855,359.26)
18,817,142.46
(64,226,991.35)
59,422,499.91
(1,983,842,708.24)

(61,889,245.80)
271,467,845.95
209,578,600.16
85,390,956.62

Balance at December 31, 2014

(1,688,873,151.46)

Difference between totals and sum of components is due to rounding off

182

National Government of the Republic of the Philippines


Statement of Changes in Net Assets/Equity
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Congress
of the
Philippines

GRAND
TOTAL
Balance at December 31, 2013
Changes in Accounting Policy
Prior Period Adjustments/Unrecorded Income and
Expenses
Other Adjustments
Restated Balance

Office of
the VicePresident

(1,997,855,359.26)
18,817,142.46

2,072,650.41
17.24

4,900,337.86
(797.98)

175,900.24
-

(64,226,991.35)
59,422,499.91
(1,983,842,708.24)

(65,859.92)
2,374.70
2,009,182.42

(75,707.01)
8,124,930.76
12,948,763.62

(58,338.19)
117,562.05

Changes in Net Assets/Equity for the Calendar Year


Adjustment of Net Revenue recognized directly in
Net Assets/Equity
Surplus/(Deficit) for the Period
Total Recognized Revenue and Expenses for the
Period
Others
Balance at December 31, 2014

Office
of the
President

(61,889,245.80)
271,467,845.95

145,788.50

111,640.37

(8,951.21)

209,578,600.16

145,788.50

111,640.37

(8,951.21)

85,390,956.62

(10,236.11)

(1,688,873,151.46)

Department
of Agrarian
Reform
Balance at December 31, 2013
Changes in Accounting Policy
Prior Period Adjustments/Unrecorded Income and
Expenses
Other Adjustments
Restated Balance
Changes in Net Assets/Equity for the Calendar Year
Adjustment of Net Revenue recognized directly in
Net Assets/Equity
Surplus/(Deficit) for the Period
Total Recognized Revenue and Expenses for the
Period

Department
of
Agriculture

13,060,034.89

Department
of Budget and
Management

(1,360.75)

107,250.10

Department
of
Education

15,102,000.26
5,943.06

182,044,162.27
92,130.51

959,575.63
(87,088.99)

92,372,973.46
-

(983,779.26)
(709,805.23)
13,414,358.84

(3,416,719.07)
20,838,572.45
199,558,146.16

(22,724.89)
(6,346.42)
843,415.33

285,942.07
640.40
92,659,555.92

(141,961.70)
2,924,839.52

(1,043,353.53)
31,267,899.57

(1,120.31)
330,256.23

1,788.78
10,579,438.51

2,782,877.83

30,224,546.04

329,135.93

10,581,227.29

Others
Balance at December 31, 2014

2,144,734.80

(369.10)

16,197,236.66

Difference between totals and sum of components is due to rounding off

183

(749,858.15)

229,032,834.05

554.40

1,173,105.66

(25,239.45)

103,215,543.77

National Government of the Republic of the Philippines


Statement of Changes in Net Assets/Equity
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

State
Universities
and Colleges
Balance at December 31, 2013
Changes in Accounting Policy
Prior Period Adjustments/Unrecorded Income and
Expenses
Other Adjustments
Restated Balance

1,730,841.44
-

16,386,506.34
(87,771.60)

(3,221,906,692.90)
15,751,931.50

71,109.61
66,463.17
77,959,483.91

(27,207.97)
405,358.48
2,108,991.96

(833,771.47)
1,382,567.68
16,847,530.95

(34,811,318.62)
15,870,094.67
(3,225,095,985.35)

322,642.47
7,222,160.35

(25,939,569.54)
27,314,769.85

(695,749.92)
9,328,086.71

5,915,604.05
(124,215,285.21)

7,544,802.82

1,375,200.30

8,632,336.79

(118,299,681.16)

22,428.48

112,002,759.68

3,484,192.27

25,502,296.23

(3,231,392,906.82)

Department
of
Health

Department
of the Interior
and Local
Government

Others

(17,216.10)

85,487,070.63

Department
of Foreign
Affairs
Balance at December 31, 2013
Changes in Accounting Policy
Prior Period Adjustments/Unrecorded Income and
Expenses
Other Adjustments
Restated Balance
Changes in Net Assets/Equity for the Calendar Year
Adjustment of Net Revenue recognized directly in
Net Assets/Equity
Surplus/(Deficit) for the Period
Total Recognized Revenue and Expenses for the
Period
Others
Balance at December 31, 2014

Department
of
Finance

78,037,182.33
(215,271.20)

Changes in Net Assets/Equity for the Calendar Year


Adjustment of Net Revenue recognized directly in
Net Assets/Equity
Surplus/(Deficit) for the Period
Total Recognized Revenue and Expenses for the
Period

Balance at December 31, 2014

Department of
Environment
and Natural
Resources

Department
of
Energy

Department
of
Justice

7,756,381.11
(4,096.99)

50,273,931.26
-

35,425,627.25
25,237.70

21,564,200.03
101,048.92

(65,728.71)
(94,190.91)
7,592,364.50

(3,388,929.45)
(131,882.26)
46,753,119.55

(1,782,660.24)
1,230,344.00
34,898,548.71

(3,296,236.75)
(88,874.15)
18,280,138.04

(272.00)
837,402.45

(150,059.63)
16,367,395.83

(4,082.67)
8,221,838.78

978.24
11,372,012.46

837,130.45

16,217,336.20

8,217,756.11

11,372,990.71

(2,335,392.37)

6,094,102.58

Difference between totals and sum of components is due to rounding off

184

(27.08)

62,970,428.67

(83,730.18)

43,032,574.64

(5,513,750.04)

24,139,378.71

National Government of the Republic of the Philippines


Statement of Changes in Net Assets/Equity
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Department
of Labor and
Employment
Balance at December 31, 2013
Changes in Accounting Policy
Prior Period Adjustments/Unrecorded Income and
Expenses
Other Adjustments
Restated Balance

Balance at December 31, 2014

Balance at December 31, 2013


Changes in Accounting Policy
Prior Period Adjustments/Unrecorded Income and
Expenses
Other Adjustments
Restated Balance
Changes in Net Assets/Equity for the Calendar Year
Adjustment of Net Revenue recognized directly in
Net Assets/Equity
Surplus/(Deficit) for the Period
Total Recognized Revenue and Expenses for the
Period

Department
of Science and
Technology

122,740,363.97
(394,835.93)

407,148,283.11
453,323.22

19,315,123.35
(20,276.81)

241,531.61
(465,230.07)
7,730,004.98

3,895,324.74
(546,962.76)
125,693,890.01

(2,010,631.15)
1,230,432.21
406,821,407.38

(1,535,778.91)
41,310.78
17,800,378.41

(308,889.94)
3,861,366.30

(5,919.63)
21,487,744.33

(13,415,035.59)
158,755,140.03

(172,491.21)
5,955,457.45

3,552,476.37

21,481,824.70

145,340,104.45

5,782,966.24

(1,138,463.42)

1,438,492.68

(15,263,204.57)

(193,926.40)

10,144,017.93

148,614,207.39

536,898,307.26

23,389,418.26

Department of
Social
Welfare and
Development

Department
of
Tourism

Department
of Trade and
Industry

Department of
Transportation
and
Communications

55,448,806.23
-

2,849,059.32
-

3,500,397.67
(5,755.40)

49,612,307.64
(32,173.41)

(6,293,467.46)
(134,587.27)
49,020,751.51

418,680.94
11,410.54
3,279,150.80

(371,513.76)
(141,081.58)
2,982,046.93

(1,724,793.97)
1,470,376.59
49,325,716.85

(103,233.09)
26,088,635.10

(62,547.24)
231,850.80

(141,025.28)
1,018,948.72

(20,476,035.92)
28,554,330.29

25,985,402.01

169,303.57

877,923.43

8,078,294.36

8,268.41

597.78

75,006,153.52

3,456,722.77

3,860,568.14

Others
Balance at December 31, 2014

Department of
Public Works
and Highways

7,964,891.56
(11,188.11)

Changes in Net Assets/Equity for the Calendar Year


Adjustment of Net Revenue recognized directly in
Net Assets/Equity
Surplus/(Deficit) for the Period
Total Recognized Revenue and Expenses for the
Period
Others

Department
of National
Defense

Difference between totals and sum of components is due to rounding off

185

57,404,011.21

National Government of the Republic of the Philippines


Statement of Changes in Net Assets/Equity
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

National
Economic and
Development
Authority
Balance at December 31, 2013
Changes in Accounting Policy
Prior Period Adjustments/Unrecorded Income and
Expenses
Other Adjustments
Restated Balance
Changes in Net Assets/Equity for the Calendar Year
Adjustment of Net Revenue recognized directly in
Net Assets/Equity
Surplus/(Deficit) for the Period
Total Recognized Revenue and Expenses for the
Period

Autonomous
Region
in Muslim
Mindanao

Other
Executive
Offices

1,836,658.97
(15,537.17)

1,068,541.18
-

14,432,278.69
3,259,923.01

4,690,646.72
-

(72,557.15)
27,707.66
1,776,272.31

175,801.97
(74,640.27)
1,169,702.87

(7,937,262.17)
11,068,004.76
20,822,944.29

(105,037.16)
10,863.38
4,596,472.94

(794,718.51)
1,280,599.27

(46,832.01)
286,171.40

(4,814,770.54)
10,568,135.00

(534.95)
6,780,878.34

485,880.76

239,339.39

5,753,364.46

6,780,343.38

Others
Balance at December 31, 2014

Presidential
Communications
Operations Office

(331,187.97)

1,930,965.10

Joint
LegislativeExecutive
Councils
Balance at December 31, 2013
Changes in Accounting Policy
Prior Period Adjustments/Unrecorded Income and
Expenses
Other Adjustments
Restated Balance
Changes in Net Assets/Equity for the Calendar Year
Adjustment of Net Revenue recognized directly in
Net Assets/Equity
Surplus/(Deficit) for the Period
Total Recognized Revenue and Expenses for the
Period
Others
Balance at December 31, 2014

(8,647.08)

1,400,395.18

The
Judiciary

133.90
-

7,159,536.47
(118,863.00)

46.14
180.04

451,188.29
210,555.06
7,702,416.82

(1,068,229.14)

(875,371.89)

25,508,079.60

10,501,444.43

Civil
Service
Commission

Commission
on
Audit

828,199.85
454,391.91
1,282,591.76

2,074,332.59
119,764.57
243,368.37
(184,547.38)
2,252,918.15

1,253.27

(357.67)
925,049.36

328,094.02

189,292.27
689,646.47

1,253.27

924,691.70

328,094.02

878,938.74

(36.21)

1,397.10

Difference between totals and sum of components is due to rounding off

186

(509.70)

8,626,598.81

1,610,685.78

(478,851.16)

2,653,005.73

National Government of the Republic of the Philippines


Statement of Changes in Net Assets/Equity
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Commission
on
Elections
Balance at December 31, 2013
Changes in Accounting Policy
Prior Period Adjustments/Unrecorded Income and
Expenses
Other Adjustments
Restated Balance

Metropolitan
Manila
Development
Authority

11,301,684.43

1,117,948.14
1,479.32

77,926.17
-

2,081,943.83
-

(1,582,245.90)
9,719,438.52

(1,941.21)
(0.00)
1,117,486.26

(166.62)
(15,700.40)
62,059.15

24,341.34
2,106,285.17

Changes in Net Assets/Equity for the Calendar Year


Adjustment of Net Revenue recognized directly in
Net Assets/Equity
Surplus/(Deficit) for the Period
Total Recognized Revenue and Expenses for the
Period

1,556,404.98

(2,114.39)
126,034.02

1,123.65
22,542.51

1,150,271.57

1,556,404.98

123,919.64

23,666.16

1,150,271.57

Others
Balance at December 31, 2014

Office of the
Ombudsman

Commission
on Human
Rights

11,275,843.50

Difference between totals and sum of components is due to rounding off

187

(9.04)

1,241,396.86

(60.23)

85,665.08

13,531.31

3,270,088.05

V. STATEMENT OF
COMPARISON OF
BUDGET AND ACTUAL
AMOUNT

National Government of the Republic of the Philippines


Statement of Comparison of Budget and Actual Amount
For the Year Ended December 31, 2014
(in thousand pesos)
Budgeted Amount
Original
Final

Actual Amounts on
Comparable Basis

RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts

1,879,919,000.00
135,049,425.00
1,083,467.00
2,016,051,892.00

1,679,741,970.61
143,894,501.23
3,169,934.15
47,089,112.17
1,873,895,518.16

1,679,741,970.61
143,887,649.34
3,170,054.85
47,088,747.30
1,873,888,422.10

PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments

647,048,616.37
871,253,708.23
864,918,766.17
354,004,441.00
2,737,225,531.77

647,856,616.34
870,716,435.69
910,822,060.31
354,009,762.51
2,783,404,874.85

613,169,649.98
671,916,509.99
133,748,234.83
828,373.61
1,419,662,768.42

NET RECEIPTS/PAYMENTS

(721,173,639.77)

Difference between totals and sum of components is due to rounding off

188

(909,509,356.69)

454,225,653.68

Difference Final
Budget and Actual

6,851.89
(120.70)
364.87
7,096.06

34,686,966.35
198,799,925.70
777,073,825.48
353,181,388.90
1,363,742,106.43
(1,363,735,010.37)

National Government of the Republic of the Philippines


Statement of Comparison of Budget and Actual Amount
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
GRAND TOTAL
Budgeted Amount
Original
Final

Actual Amounts on
Comparable Basis

RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts

1,879,919,000.00
135,049,425.00
1,083,467.00
2,016,051,892.00

1,679,741,970.61
143,894,501.23
3,169,934.15
47,089,112.17
1,873,895,518.16

1,679,741,970.61
143,887,649.34
3,170,054.85
47,088,747.30
1,873,888,422.10

PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments

647,048,616.37
871,253,708.23
864,918,766.17
354,004,441.00
2,737,225,531.77

647,856,616.34
870,716,435.69
910,822,060.31
354,009,762.51
2,783,404,874.85

613,169,649.98
671,916,509.99
133,748,234.83
828,373.61
1,419,662,768.42

NET RECEIPTS/PAYMENTS

(721,173,639.77)

(909,509,356.69)

454,225,653.68

Difference Final
Budget and Actual

6,851.89
(120.70)
364.87
7,096.06

34,686,966.35
198,799,925.70
777,073,825.48
353,181,388.90
1,363,742,106.43
(1,363,735,010.37)

Congress of the Philippines


Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

5,732.88
5,732.88

5,732.88
5,732.88

5,535,422.00
5,358,983.00
204,374.00
11,098,779.00

4,424,779.25
7,642,114.06
478,443.34
12,545,336.64

4,351,262.89
5,835,620.31
161,321.07
10,348,204.28

73,516.36
1,806,493.75
317,122.26
2,197,132.37

(11,098,779.00)

(12,539,603.76)

(10,342,471.39)

(2,197,132.37)

Difference between totals and sum of components is due to rounding off

189

National Government of the Republic of the Philippines


Statement of Comparison of Budget and Actual Amount
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
Office of the President
Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

7,838.00
7,838.00

1,792.26
1,792.26

1,792.26
1,792.26

703,852.21
3,979,309.76
193,180.61
4,876,342.58

736,027.21
4,814,904.42
413,089.16
5,964,020.80

720,442.58
1,305,853.01
28,672.13
2,054,967.73

15,584.63
3,509,051.41
384,417.03
3,909,053.07

(4,868,504.58)

(5,962,228.54)

(2,053,175.48)

(3,909,053.07)

Office of the Vice-President


Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

54,614.21
175,101.00
229,715.21

57,239.21
174,379.92
555.00
232,174.13

52,950.15
137,047.40
522.01
190,519.56

4,289.06
37,332.52
32.99
41,654.57

(229,715.21)

(232,174.13)

(190,519.56)

(41,654.57)

Difference between totals and sum of components is due to rounding off

190

National Government of the Republic of the Philippines


Statement of Comparison of Budget and Actual Amount
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
Department of Agrarian Reform
Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

26,458.00
26,458.00

33,829.92
4,727.04
2.50
38,559.46

33,829.92
4,727.04
2.50
38,559.46

7,245,751.01
18,015,516.00
2,635,322.00
27,896,589.01

7,245,751.01
20,376,190.06
2,823,587.55
30,445,528.62

6,170,162.10
4,165,668.89
354,787.29
10,690,618.29

1,075,588.91
16,210,521.16
2,468,800.25
19,754,910.33

(27,870,131.01)

(30,406,969.16)

(10,652,058.83)

(19,754,910.33)

Department of Agriculture
Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

501,355.00
501,355.00

833,087.81
1,201.21
834,289.02

833,087.81
1,201.21
834,289.02

5,186,049.27
30,056,980.59
43,847,473.30
79,090,503.16

5,137,128.23
32,023,119.13
37,535,340.10
74,695,587.46

4,394,268.00
15,822,252.00
12,817,741.00
33,034,261.00

742,860.23
16,200,867.13
24,717,599.10
41,661,326.46

(78,589,148.16)

(73,861,298.43)

(32,199,971.98)

(41,661,326.46)

Difference between totals and sum of components is due to rounding off

191

National Government of the Republic of the Philippines


Statement of Comparison of Budget and Actual Amount
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
Department of Budget and Management
Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

1,797.00
1,797.00

1,797.00
1,797.00

5,236,770.17
348,486,565.12
184,039.89
100.00
353,907,475.18

5,769,261.32
348,844,958.65
190,557.29
100.03
354,804,877.30

5,760,057.09
347,449,836.68
25,585.08
23.74
353,235,502.58

9,204.24
1,395,121.97
164,972.22
76.29
1,569,374.72

(353,907,475.18)

(354,803,080.30)

(353,233,705.58)

(1,569,374.72)

Department of Education
Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

72,805.00
72,805.00

902,588.76
902,588.76

902,588.76
902,588.76

250,343,972.59
35,462,964.00
54,835,963.38
340,642,899.97

250,190,637.48
39,349,419.88
20,118,699.54
309,658,756.90

237,248,911.05
24,145,632.58
1,090,952.48
262,485,496.10

12,941,726.43
15,203,787.30
19,027,747.07
47,173,260.80

(340,570,094.97)

(308,756,168.14)

(261,582,907.34)

(47,173,260.80)

Difference between totals and sum of components is due to rounding off

192

National Government of the Republic of the Philippines


Statement of Comparison of Budget and Actual Amount
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
State Universities and Colleges
Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

23,977.50
23,977.50

23,977.50
23,977.50

27,611,352.79
9,184,779.37
4,877,871.06

27,931,503.87
8,940,316.46
6,030,444.99

27,181,306.79
6,898,809.16
777,032.67

41,674,003.21

42,902,265.32

34,857,148.63

750,197.08
2,041,507.30
5,253,412.31
8,045,116.69

(41,674,003.21)

(42,878,287.82)

(34,833,171.13)

(8,045,116.69)

Department of Energy
Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

28,773,486.00
28,773,486.00

2,394,523.96
23,568,186.51
25,962,710.48

2,394,523.96
23,568,186.51
25,962,710.48

338,956.01
1,343,727.08
4,908,490.00
93,120.00
6,684,293.09

357,771.26
1,373,496.94
4,937,241.90
93,120.00
6,761,630.10

328,487.86
291,695.01
8,903.19

29,283.39
1,081,801.93
4,928,338.71
93,120.00
6,132,544.03

22,089,192.91

19,201,080.38

25,333,624.42

Difference between totals and sum of components is due to rounding off

193

629,086.06

(6,132,544.03)

National Government of the Republic of the Philippines


Statement of Comparison of Budget and Actual Amount
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
Department of Environment and Natural Resources
Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

231,000.00
741,456.00
1,083,467.00
2,055,923.00

3,513.76
3,646,785.10
173,381.10
5,530.11
3,829,210.07

3,513.76
3,646,785.10
173,381.10
5,530.11
3,829,210.07

8,430,559.55
11,868,857.24
7,827,946.50
28,127,363.28

8,454,413.90
13,275,701.55
8,353,608.02
30,083,723.47

7,220,666.02
6,782,022.43
5,358,823.33
19,361,511.78

1,233,747.88
6,493,679.13
2,994,784.69
10,722,211.69

(26,071,440.28)

(26,254,513.40)

(15,532,301.71)

(10,722,211.69)

Department of Finance
Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

1,864,416,000.00
65,686,706.00
1,930,102,706.00

1,655,568,330.21
87,341,717.64
18,417,253.50
1,761,327,301.35

1,655,568,330.21
87,341,717.64
18,417,253.50
1,761,327,301.35

7,611,383.33
122,620,382.31
445,978,425.02
353,338,443.00
929,548,633.67

7,621,779.52
123,817,089.14
446,946,513.18
353,338,443.00
931,723,824.85

6,594,781.13
89,606,829.38
4,284,687.23
632,366.43
101,118,664.18

1,026,998.39
34,210,259.76
442,661,825.95
352,706,076.57
830,605,160.67

1,000,554,072.34

829,603,476.51

1,660,208,637.18

Difference between totals and sum of components is due to rounding off

194

(830,605,160.67)

National Government of the Republic of the Philippines


Statement of Comparison of Budget and Actual Amount
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
Department of Foreign Affairs
Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

5,900,978.00
5,900,978.00

6,116,280.54
6,116,280.54

6,116,280.54
6,116,280.54

PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments

6,338,214.15
6,803,064.38
1,261,639.39
14,884.00
14,417,801.92

6,338,214.15
7,543,588.62
1,592,627.40
14,884.00
15,489,314.17

5,746,308.67
4,896,135.04
372,452.77
11,827.92
11,026,724.39

591,905.48
2,647,453.58
1,220,174.63
3,056.08
4,462,589.78

NET RECEIPTS/PAYMENTS

(8,516,823.92)

(9,373,033.63)

(4,910,443.85)

(4,462,589.78)

Department of Health
Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

2,140,707.00
2,140,707.00

9,470,202.29
53,986.13
53,269.55
9,577,457.97

9,470,202.29
53,986.13
53,269.55
9,577,457.97

14,154,898.94
59,462,167.58
15,390,427.81

14,523,942.94
25,334,745.90
16,922,754.32

12,778,785.30
13,246,788.02
3,093,182.95

89,007,494.32

56,781,443.15

29,118,756.27

1,745,157.63
12,087,957.87
13,829,571.38
27,662,686.88

(86,866,787.32)

(47,203,985.18)

(19,541,298.30)

(27,662,686.88)

Difference between totals and sum of components is due to rounding off

195

National Government of the Republic of the Philippines


Statement of Comparison of Budget and Actual Amount
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
Department of the Interior and Local Government
Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

1,169,000.00
1,100,811.00
2,269,811.00

1,968,210.18
21,722.48
9,673.75
1,999,606.42

1,968,210.18
21,722.48
9,308.89
1,999,241.55

364.87
364.87

119,174,646.88
22,851,386.97
9,810,049.80
151,836,083.65

119,270,608.94
24,167,251.03
16,562,621.79
160,000,481.76

114,624,348.31
17,918,989.82
4,443,961.34
136,987,299.48

4,646,260.63
6,248,261.21
12,118,660.45
23,013,182.28

(149,566,272.65)

(158,000,875.35)

(134,988,057.93)

(23,012,817.41)

Department of Justice
Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts

Actual Amounts on
Comparable Basis

61,000.00
8,146,137.00
8,207,137.00

71,748.30
9,698,081.09
9,769,829.39

71,748.30
9,698,081.09
120.70
9,769,950.09

PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments

10,209,762.86
3,703,988.50
318,811.24
14,232,562.59

10,254,280.82
3,819,212.32
494,677.02

6,960,052.06
2,478,921.15
49,199.64
9,488,172.85

NET RECEIPTS/PAYMENTS

(6,025,425.59)

(4,798,340.77)

Difference between totals and sum of components is due to rounding off

196

14,568,170.16

281,777.23

Difference Final
Budget and Actual

(120.70)
(120.70)

3,294,228.75
1,340,291.17
445,477.38
5,079,997.31
(5,080,118.01)

National Government of the Republic of the Philippines


Statement of Comparison of Budget and Actual Amount
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
Department of Labor and Employment
Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

2,318,882.00
2,318,882.00

2,162,511.69
2,162,511.69

2,162,511.69
2,162,511.69

4,398,506.99
8,896,002.06
685,201.00
13,979,710.05

4,487,222.23
8,883,291.52
705,040.70
14,075,554.45

4,255,926.83
7,291,506.64
108,579.10
11,656,012.58

231,295.40
1,591,784.88
596,461.60
2,419,541.87

(11,660,828.05)

(11,913,042.76)

(9,493,500.88)

(2,419,541.87)

Department of National Defense


Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

9,051.00
9,051.00

18,018.74
1,050.00
6,172.94
25,241.68

18,018.74
1,050.00
6,172.94
25,241.68

105,828,999.47
22,566,768.73
13,496,281.91
19.00
141,892,069.11

105,847,231.16
23,275,009.81
14,100,714.90
19.00
143,222,974.87

102,326,720.77
16,609,313.01
10,124,063.62
129,060,097.41

3,520,510.38
6,665,696.80
3,976,651.28
19.00
14,162,877.46

(141,883,018.11)

(143,197,733.19)

(129,034,855.73)

(14,162,877.46)

Difference between totals and sum of components is due to rounding off

197

National Government of the Republic of the Philippines


Statement of Comparison of Budget and Actual Amount
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
Department of Public Works and Highways
Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

1,055,049.00
1,055,049.00

11,872,875.95
1,210,722.50
166,465.14
13,250,063.58

11,872,875.95
1,210,722.50
166,465.14
13,250,063.58

6,426,687.16
13,419,281.91
217,580,016.34
237,425,985.41

6,837,728.79
13,386,388.28
281,886,473.14
302,110,590.22

6,350,173.00
6,955,585.00
82,090,015.00
95,395,773.00

487,555.79
6,430,803.28
199,796,458.14
206,714,817.22

(236,370,936.41)

(288,860,526.63)

(82,145,709.42)

(206,714,817.22)

Department of Science and Technology


Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

240,195.00
240,195.00

166,012.33
17,472.42
16,300.07
199,784.82

166,012.33
17,472.42
16,300.07
199,784.82

3,116,380.51
8,751,835.15
2,011,872.97
13,880,088.62

3,212,938.73
8,964,167.61
2,517,032.41
0.70
14,694,139.45

2,974,216.97
7,570,127.86
719,047.89
0.70
11,263,393.42

238,721.76
1,394,039.75
1,797,984.52
3,430,746.03

(13,639,893.62)

(14,494,354.63)

(11,063,608.60)

(3,430,746.03)

Difference between totals and sum of components is due to rounding off

198

National Government of the Republic of the Philippines


Statement of Comparison of Budget and Actual Amount
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
Department of Social Welfare and Development
Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

89,473.00
89,473.00

65,221.48
16,815.91
1,939,487.09
2,021,524.49

65,221.48
16,815.91
1,939,487.09
2,021,524.49

4,856,319.95
89,625,064.11
173,805.91
550,000.00
95,205,189.96

3,884,005.69
98,630,537.19
593,545.94
550,000.00
103,658,088.82

2,883,841.96
61,559,095.19
16,828.81
183,075.00
64,642,840.97

1,000,163.73
37,071,441.99
576,717.13
366,925.00
39,015,247.85

(95,115,716.96)

(101,636,564.33)

(62,621,316.48)

(39,015,247.85)

Department of Tourism
Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

82,291.00
82,291.00

96,872.22
60,000.00
7.88
156,880.11

96,872.22
60,000.00
7.88
156,880.11

409,651.75
2,218,357.00
202,082.00
7,175.00
2,837,265.75

436,349.25
2,234,800.67
202,214.80
12,490.01
2,885,854.72

394,884.04
1,190,306.66
107,171.31
1,024.00
1,693,386.00

41,465.21
1,044,494.01
95,043.49
11,466.01
1,192,468.73

(2,754,974.75)

(2,728,974.62)

(1,536,505.89)

(1,192,468.73)

Difference between totals and sum of components is due to rounding off

199

National Government of the Republic of the Philippines


Statement of Comparison of Budget and Actual Amount
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
Department of Trade and Industry
Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

353,100.00
353,100.00

739,309.45
685.00
65.16
740,059.61

739,309.45
685.00
65.16
740,059.61

1,619,128.81
2,618,525.57
729,813.00
15.00
4,967,482.38

1,673,405.18
2,839,676.89
1,085,850.10
15.00
5,598,947.18

1,306,613.46
1,828,369.62
113,858.83
1.63
3,248,843.54

366,791.72
1,011,307.27
971,991.27
13.37
2,350,103.63

(4,614,382.38)

(4,858,887.57)

(2,508,783.93)

(2,350,103.63)

Department of Transportation and Communications


Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

12,112,000.00
6,764,962.00
18,876,962.00

12,120,831.16
9,472,897.75
1,041.50
21,594,770.41

12,120,831.16
9,472,897.75
1,041.50
21,594,770.41

5,818,404.05
17,629,691.08
28,146,601.83

5,919,115.87
19,348,259.99
34,087,561.85

5,738,755.91
10,418,588.80
3,064,438.00

51,594,696.96

59,354,937.71

19,221,782.71

180,359.96
8,929,671.19
31,023,123.85
40,133,155.00

(32,717,734.96)

(37,760,167.30)

2,372,987.70

(40,133,155.00)

Difference between totals and sum of components is due to rounding off

200

National Government of the Republic of the Philippines


Statement of Comparison of Budget and Actual Amount
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
National Economic and Development Authority
Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

697,386.00
697,386.00

806,476.94
8,232.18
1,764.84
816,473.96

806,476.94
8,232.18
1,764.84
816,473.96

1,640,816.07
2,584,409.30
284,441.07
680.00
4,510,346.43

1,662,133.63
2,637,973.53
323,167.46
680.00
4,623,954.62

1,487,920.63
1,533,555.13
106,037.62
32.85
3,127,546.24

174,213.00
1,104,418.40
217,129.84
647.15
1,496,408.38

(3,812,960.43)

(3,807,480.66)

(2,311,072.28)

(1,496,408.38)

Presidential Communications Operations Office


Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

6,335.00
6,335.00

134,369.15
134,369.15

134,369.15
134,369.15

657,396.70
583,197.37
214,091.00
1,454,685.07

638,686.59
602,476.21
214,717.36
1,455,880.16

628,658.44
518,776.86
83,686.04
1,231,121.34

10,028.15
83,699.35
131,031.32
224,758.82

(1,448,350.07)

(1,321,511.02)

(1,096,752.19)

(224,758.82)

Difference between totals and sum of components is due to rounding off

201

National Government of the Republic of the Philippines


Statement of Comparison of Budget and Actual Amount
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
Other Executive Offices
Budgeted Amount
Original
Final

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts

1,930,000.00
9,357,939.00
11,287,939.00

104,671.23
6,069,872.55
310.00
3,066,896.72
9,241,750.50

104,671.23
6,069,872.55
310.00
3,066,896.72
9,241,750.50

PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments

4,201,640.66
11,194,185.82
1,473,302.86
5.00
16,869,134.33

4,272,511.75
12,688,819.68
1,512,559.40
5.60
18,473,896.43

4,108,503.37
5,990,364.76
343,611.75
0.77
10,442,480.66

164,008.39
6,698,454.92
1,168,947.64
4.83
8,031,415.78

NET RECEIPTS/PAYMENTS

(5,581,195.33)

(9,232,145.94)

(1,200,730.16)

(8,031,415.78)

Autonomous Region in Muslim Mindanao


Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

10,413,197.03
5,014,581.13
5,602,908.00
21,030,686.16

9,901,459.87
6,608,269.49
6,341,114.26
22,850,843.63

9,027,940.26
4,727,344.53
3,034,486.03
16,789,770.83

873,519.61
1,880,924.96
3,306,628.23
6,061,072.80

(21,030,686.16)

(22,850,843.63)

(16,789,770.83)

(6,061,072.80)

Difference between totals and sum of components is due to rounding off

202

National Government of the Republic of the Philippines


Statement of Comparison of Budget and Actual Amount
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
Joint Legislative-Executive Councils
Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

2,416.98
512.00
1,304.00
4,232.98

2,416.98
599.55
1,309.00
4,325.53

1,948.02
346.95
1,288.64
3,583.60

468.96
252.60
20.36
741.92

(4,232.98)

(4,325.53)

(3,583.60)

(741.92)

The Judiciary
Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

84,521.00
84,521.00

38,286.44
3,300.33
41,586.77

38,286.44
3,300.33
41,586.77

16,232,290.93
3,888,169.00
336,118.00
20,456,577.93

17,599,080.36
3,175,147.29
1,183,651.82
21,957,879.48

17,179,954.18
1,697,519.87
204,407.78
19,081,881.83

419,126.19
1,477,627.42
979,244.04
2,875,997.65

(20,372,056.93)

(21,916,292.71)

(19,040,295.06)

(2,875,997.65)

Difference between totals and sum of components is due to rounding off

203

National Government of the Republic of the Philippines


Statement of Comparison of Budget and Actual Amount
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
Civil Service Commission
Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

854,566.09
232,766.00
217,477.00
1,304,809.09

880,913.23
218,146.56
208,888.82
1,307,948.61

875,324.74
216,366.59
193,295.23
1,284,986.57

5,588.48
1,779.97
15,593.58
22,962.04

(1,304,809.09)

(1,307,948.61)

(1,284,986.57)

(22,962.04)

Commission on Audit
Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

873,693.00
873,693.00

269,672.03
269,672.03

269,672.03
269,672.03

8,328,929.04
332,719.00
257,153.00
8,918,801.04

8,128,929.04
551,771.08
359,478.96
5.17
9,040,184.25

7,743,835.93
464,306.87
277,666.45
5.17
8,485,814.42

385,093.11
87,464.21
81,812.52
0.00
554,369.83

(8,045,108.04)

(8,770,512.22)

(8,216,142.39)

(554,369.83)

Difference between totals and sum of components is due to rounding off

204

National Government of the Republic of the Philippines


Statement of Comparison of Budget and Actual Amount
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
Commission on Elections
Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

6,851.89
6,851.89

17,811.00
17,811.00

55,011.79
55,011.79

48,159.90
48,159.90

2,211,966.49
571,753.00
225,524.00
3,009,243.49

2,302,514.05
3,322,997.82
990,303.47
6,615,815.33

3,974,789.45
766,734.04
8.80
4,741,532.29

(1,672,275.40)
2,556,263.78
990,303.47
(8.80)
1,874,283.04

(2,991,432.49)

(6,560,803.54)

(4,693,372.39)

(1,867,431.15)

Office of the Ombudsman


Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

1,507,592.50
198,926.00
104,023.31
1,810,541.81

1,509,115.58
285,595.48
199,889.78
1,994,600.83

1,445,516.17
202,221.16
56,669.63
6.60
1,704,413.56

63,599.40
83,374.32
143,220.14
(6.60)
290,187.27

(1,810,541.81)

(1,994,600.83)

(1,704,413.56)

(290,187.27)

Difference between totals and sum of components is due to rounding off

205

National Government of the Republic of the Philippines


Statement of Comparison of Budget and Actual Amount
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)
Commission on Human Rights
Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

272,099.42
87,880.00
12,690.00
372,669.42

272,099.42
87,882.66
12,835.35
372,817.42

256,591.00
57,633.55
5,428.90
319,653.45

15,508.42
30,249.11
7,406.45
53,163.97

(372,669.42)

(372,817.42)

(319,653.45)

(53,163.97)

Metropolitan Manila Development Authority


Budgeted Amount
Original
Final
RECEIPTS
Tax Revenue
Services and Business Income
Assistance and Subsidy
Shares, Grants and Donations
Total Receipts
PAYMENTS
Personnel Services
Maintenance and Other Operating Expenses
Capital Outlay
Financial Expenses
Total Payments
NET RECEIPTS/PAYMENTS

Actual Amounts on
Comparable Basis

Difference Final
Budget and Actual

150,639.24
2,644,045.26
2,794,684.49

150,639.24
2,644,045.26
2,794,684.49

75,419.82
1,465,311.13
890,045.00
2,430,775.95

75,419.82
1,478,136.29
894,950.21
2,448,506.32

74,744.82
1,336,346.00
229,830.00
1,640,920.82

675.00
141,790.29
665,120.21
807,585.50

346,178.17

1,153,763.67

(807,585.50)

(2,430,775.95)

Difference between totals and sum of components is due to rounding off

206

VI. STATEMENT OF
CURRENT SURPLUS

National Government of the Republic of the Philippines


Statement of Current Surplus
For the Year Ended December 31, 2014
(in thousand pesos)

Particulars

207

Beginning Balances, Unadjusted


Adjustments
Beginning Balances, Adjusted
Add: Revenue
Borrowings
Sub-total
Less: Obligations
Sub-total
Adjustment of Overdraft
Reversion of Continuing Appropriations
Sub-total
Retention of Continuing Appropriations
Ending Balances
Difference between totals and sum of components is due to rounding off.

Total Current
Surplus

Unappropriated
Surplus

Unalloted
Continuing
Appropriations

Alloted Continuing
Appropriations

Overdraft in
Allotments

(84,848.64)
(84,848.64)
1,944,066,591.11
68,893,880.61
2,012,875,623.08
(2,227,532,383.92)

(450,242,005.42)
229,172,513.82
(221,069,491.60)
1,944,066,591.11
68,893,880.61
1,791,890,980.12
(2,162,722,136.87)

143,818,371.52
(4,375,500.00)
139,442,871.52
139,442,871.52
(19,637,297.57)

306,423,633.90
(224,797,013.82)
81,626,620.08
81,626,620.08
(45,024,231.73)

(84,848.64)
(84,848.64)
(84,848.64)
(148,717.75)

(214,656,760.84)
-

(370,831,156.75)
154,072,029.40

119,805,573.95
(119,805,573.95)

36,602,388.35
(34,266,455.45)

(233,566.39)
-

(214,656,760.84)
(214,656,760.84)

(216,759,127.36)
(670,648,051.67)
(887,407,179.02)

218,259,623.14
218,259,623.14

2,335,932.91
452,388,428.53
454,724,361.43

(233,566.39)
(233,566.39)

National Government of the Republic of the Philippines


Statement of Current Surplus
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Particulars

208

Beginning Balances, Unadjusted


Congress of the Philippines
Office of the President
Office of the Vice-President
Agrarian Reform
Agriculture
Budget and Management
Education
State Universities and Colleges
Energy
Environment and Natural Resources
Finance
Foreign Affairs
Health
Interior and Local Government
Justice
Labor and Employment
National Defense
Public Works and Highways
Science and Technology
Social Welfare and Development
Tourism
Trade and Industry
Transportation and Communications
National Economic and Development Authority
Presidential Communications Operations Office
Other Executive Offices
Autonomous Region in Muslim Mindanao
Joint Legislative-Executive Councils
The Judiciary
Civil Service Commission
Commission on Audit
Commission on Elections
Office of the Ombudsman

Total Current
Surplus

Unappropriated
Surplus

Unalloted Continuing
Appropriations

Alloted Continuing
Appropriations

Overdraft in
Allotments

(84,848.64)

(450,242,005.42)

143,818,371.52

306,423,633.90

(84,848.64)

(766.36)
(16,556.12)
(23,291.00)
(409.38)
(43,825.78)
-

(1,560,066.79)
(1,087,678.24)
(102,458.92)
(8,075,877.69)
(8,757,684.94)
(3,450,709.02)
(9,443,521.15)
(475,915.51)
(2,657,347.01)
(3,198,957.19)
(228,612,850.51)
(1,075,646.88)
(6,551,124.37)
(11,119,734.73)
(317,524.40)
(1,040,650.73)
(1,587,933.44)
(27,371,968.80)
(857,221.27)
(8,448,244.98)
(48,588.98)
(642,264.80)
(8,537,152.08)
(684,421.54)
(131,199.54)
(2,301,293.51)
(154,695.93)
(92.55)
(1,299,801.51)
(3,480.48)
(264,587.96)
(3,606,572.35)
(309,036.90)

5,002,357.00
3,143,567.65
247,536.53
1,319,191.65
2,580,010.00
1,242,597.00
723,400.48
228,623.39
655,663.40
2,953,487.30
50,000.00
892,451.00
255,886.90
12,861,533.27
43,170.44
3,822,877.93
10,800.00
1,076,911.33
23,768.88
130,000.00
82,900.00
23,815.00
-

1,560,066.79
1,087,678.24
102,458.92
3,073,520.69
5,614,117.29
3,203,172.49
8,124,329.50
475,915.51
77,337.01
1,956,360.19
227,889,450.03
847,023.50
5,895,460.96
8,166,247.43
267,524.40
148,199.73
1,332,046.53
14,510,435.53
814,050.83
4,625,367.05
48,588.98
631,464.80
7,460,240.75
660,652.66
1,199.54
2,218,393.51
130,880.93
92.55
1,299,801.51
3,480.48
264,587.96
3,606,572.35
309,036.90

(766.36)
(16,556.12)
(23,291.00)
(409.38)
(43,825.78)
-

National Government of the Republic of the Philippines


Statement of Current Surplus
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Particulars

209

Commission on Human Rights


Metropolitan Manila Development Authority
SPFs - Unreleased Appropriations
Supplemental Appropriations - RA 10652
Adjustments
Congress of the Philippines
Office of the President
Office of the Vice-President
Agrarian Reform
Agriculture
Budget and Management
Education
State Universities and Colleges
Energy
Environment and Natural Resources
Finance
Foreign Affairs
Health
Interior and Local Government
Justice
Labor and Employment
National Defense
Public Works and Highways
Science and Technology
Social Welfare and Development
Tourism
Trade and Industry
Transportation and Communications
National Economic and Development Authority
Presidential Communications Operations Office
Other Executive Offices
Autonomous Region in Muslim Mindanao
Joint Legislative-Executive Councils
The Judiciary

Total Current
Surplus

Unappropriated
Surplus

Unalloted Continuing
Appropriations

Alloted Continuing
Appropriations

Overdraft in
Allotments

(148.00)
(17,730.37)
(106,447,822.37)
229,172,513.82

106,447,822.37
(4,375,500.00)

148.00
17,730.37
(224,797,013.82)

113,509.15
0.02
100,000.00
2,817,507.52
(751,896.14)
226,237,611.94
(224,488.76)
1,849.32
(74,987.31)
51,062.94
1,140.78
560,046.00
(300,000.00)
547,044.47
4.45
613,631.41
(586,546.00)
(201,500.05)

400,000.00
(5,000,000.00)
224,500.00
(560,046.00)
560,046.00
-

(113,509.15)
(400,000.02)
(100,000.00)
5,000,000.00
(2,817,507.52)
751,896.14
(226,237,611.94)
(11.24)

(1,849.32)
74,987.31
(51,062.94)
(1,140.78)
300,000.00
(547,044.47)
(4.45)
(613,631.41)
26,500.00
201,500.05

National Government of the Republic of the Philippines


Statement of Current Surplus
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Particulars

210

Civil Service Commission


Commission on Audit
Commission on Elections
Office of the Ombudsman
Commission on Human Rights
Metropolitan Manila Development Authority
SPFs - Unreleased Appropriations
Supplemental Appropriations - RA 10652
Beginning Balances, Adjusted
Congress of the Philippines
Office of the President
Office of the Vice-President
Agrarian Reform
Agriculture
Budget and Management
Education
State Universities and Colleges
Energy
Environment and Natural Resources
Finance
Foreign Affairs
Health
Interior and Local Government
Justice
Labor and Employment
National Defense
Public Works and Highways
Science and Technology
Social Welfare and Development
Tourism
Trade and Industry
Transportation and Communications
National Economic and Development Authority
Presidential Communications Operations Office

Total Current
Surplus

Unappropriated
Surplus

Unalloted Continuing
Appropriations

Alloted Continuing
Appropriations

Overdraft in
Allotments

(84,848.64)

340.96
143,204.74
0.50
124,977.88
(221,069,491.60)

139,442,871.52

(340.96)
(143,204.74)
(0.50)
(124,977.88)
81,626,620.08

(84,848.64)

(766.36)
(16,556.12)
(23,291.00)
(409.38)
-

(1,446,557.64)
(1,087,678.22)
(2,458.92)
(8,075,877.69)
(8,757,684.94)
(633,201.49)
(9,443,521.15)
(1,227,811.65)
(2,657,347.01)
(3,198,957.19)
(2,375,238.58)
(1,300,135.64)
(6,551,124.37)
(11,117,885.42)
(392,511.71)
(989,587.79)
(1,586,792.66)
(26,811,922.80)
(857,221.27)
(8,448,244.98)
(48,588.98)
(642,264.80)
(8,837,152.08)
(137,377.07)
(131,195.09)

400,000.00
2,357.00
3,143,567.65
247,536.53
1,319,191.65
2,580,010.00
1,242,597.00
723,400.48
453,123.39
655,663.40
2,953,487.30
50,000.00
892,451.00
255,886.90
12,301,487.27
43,170.44
3,822,877.93
10,800.00
1,076,911.33
23,768.88
130,000.00

1,446,557.64
687,678.22
2,458.92
8,073,520.69
5,614,117.29
385,664.96
8,124,329.50
1,227,811.65
77,337.01
1,956,360.19
1,651,838.10
847,012.25
5,895,460.96
8,164,398.11
342,511.71
97,136.79
1,330,905.76
14,510,435.53
814,050.83
4,625,367.05
48,588.98
631,464.80
7,760,240.75
113,608.19
1,195.09

(766.36)
(16,556.12)
(23,291.00)
(409.38)
-

National Government of the Republic of the Philippines


Statement of Current Surplus
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Particulars

211

Other Executive Offices


Autonomous Region in Muslim Mindanao
Joint Legislative-Executive Councils
The Judiciary
Civil Service Commission
Commission on Audit
Commission on Elections
Office of the Ombudsman
Commission on Human Rights
Metropolitan Manila Development Authority
SPFs - Unreleased Appropriations
Supplemental Appropriations - RA 10652
Add: Revenue
Congress of the Philippines
Office of the President
Office of the Vice-President
Agrarian Reform
Agriculture
Budget and Management
Education
State Universities and Colleges
Energy
Environment and Natural Resources
Finance
Foreign Affairs
Health
Interior and Local Government
Justice
Labor and Employment
National Defense
Public Works and Highways
Science and Technology
Social Welfare and Development
Tourism

Total Current
Surplus

Unappropriated
Surplus

(43,825.78)
1,944,066,591.11

(1,687,662.10)
(741,241.93)
(92.55)
(1,501,301.55)
(3,139.51)
(121,383.21)
(3,606,571.85)
(184,059.02)
(148.00)
(17,730.37)
(106,447,822.37)
1,944,066,591.11

5,739.89
1,792.26
17,290.06
759,461.83
10,875.10
3,579,107.58
16,694,206.43
25,955,123.87
885,858.02
1,811,088,518.85
6,056,789.40
10,489,802.13
1,995,416.66
11,148,180.43
2,880,294.27
829,323.21
13,099,869.26
149,917.27
2,739,372.70
128,894.24

5,739.89
1,792.26
17,290.06
759,461.83
10,875.10
3,579,107.58
16,694,206.43
25,955,123.87
885,858.02
1,811,088,518.85
6,056,789.40
10,489,802.13
1,995,416.66
11,148,180.43
2,880,294.27
829,323.21
13,099,869.26
149,917.27
2,739,372.70
128,894.24

Unalloted Continuing
Appropriations

Alloted Continuing
Appropriations

82,900.00
583,861.00
106,447,822.37
-

1,604,762.10
157,380.93
92.55
1,501,301.55
3,139.51
121,383.21
3,606,571.85
184,059.02
148.00
17,730.37
-

Overdraft in
Allotments

(43,825.78)
-

National Government of the Republic of the Philippines


Statement of Current Surplus
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Particulars

212

Trade and Industry


Transportation and Communications
National Economic and Development Authority
Presidential Communications Operations Office
Other Executive Offices
Autonomous Region in Muslim Mindanao
Joint Legislative-Executive Councils
The Judiciary
Civil Service Commission
Commission on Audit
Commission on Elections
Office of the Ombudsman
Commission on Human Rights
Metropolitan Manila Development Authority
SPFs - Unreleased Appropriations
Supplemental Appropriations - RA 10652
Borrowings
State Universities and Colleges
Finance
Sub-total
Congress of the Philippines
Office of the President
Office of the Vice-President
Agrarian Reform
Agriculture
Budget and Management
Education
State Universities and Colleges
Energy
Environment and Natural Resources
Finance
Foreign Affairs
Health
Interior and Local Government

Total Current
Surplus

Unappropriated
Surplus

676,886.84
21,722,169.42
1,055,656.74
181,764.96
9,599,130.00
6,853.50
1,416,088.30
380,215.62
331,710.59
55,011.79
6,777.91
118,491.98
68,893,880.61

676,886.84
21,722,169.42
1,055,656.74
181,764.96
9,599,130.00
6,853.50
1,416,088.30
380,215.62
331,710.59
55,011.79
6,777.91
118,491.98
68,893,880.61

131,084.55
68,762,796.05
2,012,875,623.08

131,084.55
68,762,796.05
1,791,890,980.12

5,739.89
1,792.26
17,290.06
759,461.83
10,875.10
3,579,107.58
16,825,290.98
25,955,123.87
885,858.02
1,879,851,314.90
6,056,789.40
10,489,802.13
1,994,650.30

(1,440,817.76)
(1,085,885.96)
(2,458.92)
(8,058,587.63)
(7,998,223.11)
(622,326.40)
(5,864,413.57)
15,597,479.33
23,297,776.86
(2,313,099.17)
1,877,476,076.32
4,756,653.76
3,938,677.77
(9,122,468.75)

Unalloted Continuing
Appropriations

Alloted Continuing
Appropriations

Overdraft in
Allotments

139,442,871.52

81,626,620.08

(84,848.64)

400,000.00
2,357.00
3,143,567.65
247,536.53
1,319,191.65
2,580,010.00
1,242,597.00
723,400.48
453,123.39
655,663.40
2,953,487.30

1,446,557.64
687,678.22
2,458.92
8,073,520.69
5,614,117.29
385,664.96
8,124,329.50
1,227,811.65
77,337.01
1,956,360.19
1,651,838.10
847,012.25
5,895,460.96
8,164,398.11

(766.36)

National Government of the Republic of the Philippines


Statement of Current Surplus
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Particulars

213

Justice
Labor and Employment
National Defense
Public Works and Highways
Science and Technology
Social Welfare and Development
Tourism
Trade and Industry
Transportation and Communications
National Economic and Development Authority
Presidential Communications Operations Office
Other Executive Offices
Autonomous Region in Muslim Mindanao
Joint Legislative-Executive Councils
The Judiciary
Civil Service Commission
Commission on Audit
Commission on Elections
Office of the Ombudsman
Commission on Human Rights
Metropolitan Manila Development Authority
SPFs - Unreleased Appropriations
Supplemental Appropriations - RA 10652
Less: Obligations
Congress of the Philippines
Office of the President
Office of the Vice-President
Agrarian Reform
Agriculture
Budget and Management
Education
State Universities and Colleges
Energy
Environment and Natural Resources

Total Current
Surplus

Unappropriated
Surplus

Unalloted Continuing
Appropriations

Alloted Continuing
Appropriations

Overdraft in
Allotments

11,131,624.31
2,880,294.27
829,323.21
13,099,869.26
149,917.27
2,739,372.70
128,894.24
676,886.84
21,698,878.42
1,055,247.37
181,764.96
9,599,130.00
6,853.50
1,416,088.30
336,389.84
331,710.59
55,011.79
6,777.91
118,491.98
(2,227,532,383.92)

10,755,668.72
1,890,706.48
(757,469.45)
(13,712,053.54)
(707,304.00)
(5,708,872.28)
80,305.26
34,622.04
12,885,017.34
918,279.67
50,569.87
7,911,467.90
(734,388.43)
(92.55)
(85,213.26)
377,076.10
210,327.38
(3,551,560.05)
(177,281.11)
(148.00)
100,761.61
(106,447,822.37)
(2,162,722,136.87)

50,000.00
892,451.00
255,886.90
12,301,487.27
43,170.44
3,822,877.93
10,800.00
1,076,911.33
23,768.88
130,000.00
82,900.00
583,861.00
106,447,822.37
(19,637,297.57)

342,511.71
97,136.79
1,330,905.76
14,510,435.53
814,050.83
4,625,367.05
48,588.98
631,464.80
7,760,240.75
113,608.19
1,195.09
1,604,762.10
157,380.93
92.55
1,501,301.55
3,139.51
121,383.21
3,606,571.85
184,059.02
148.00
17,730.37
(45,024,231.73)

(16,556.12)
(23,291.00)
(409.38)
(43,825.78)
(148,717.75)

(10,506,379.44)
(3,453,709.21)
(208,494.54)
(12,161,672.07)
(56,697,097.64)
(353,614,358.07)
(274,459,543.47)
(38,883,665.60)
(883,431.69)
(23,825,601.40)

(9,334,901.84)
(3,298,178.01)
(206,785.29)
(11,643,801.89)
(50,122,128.01)
(353,336,715.28)
(272,329,322.32)
(37,696,397.64)
(883,431.69)
(22,196,676.38)

(1,606,039.33)
(241,086.53)
(166,100.73)
(53,514.21)

(1,171,477.60)
(155,531.21)
(1,709.25)
(517,870.18)
(4,968,740.29)
(36,556.26)
(1,964,120.42)
(1,183,436.87)
(1,470,559.85)

(190.00)
(3,831.10)
(104,850.96)

National Government of the Republic of the Philippines


Statement of Current Surplus
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Particulars

214

Finance
Foreign Affairs
Health
Interior and Local Government
Justice
Labor and Employment
National Defense
Public Works and Highways
Science and Technology
Social Welfare and Development
Tourism
Trade and Industry
Transportation and Communications
National Economic and Development Authority
Presidential Communications Operations Office
Other Executive Offices
Autonomous Region in Muslim Mindanao
Joint Legislative-Executive Councils
The Judiciary
Civil Service Commission
Commission on Audit
Commission on Elections
Office of the Ombudsman
Commission on Human Rights
Metropolitan Manila Development Authority
SPFs - Unreleased Appropriations
Supplemental Appropriations - RA 10652
Sub-total
Congress of the Philippines
Office of the President
Office of the Vice-President
Agrarian Reform
Agriculture
Budget and Management

Total Current
Surplus

Unappropriated
Surplus

(675,322,973.01)
(13,371,160.55)
(47,228,153.60)
(143,035,872.69)
(13,640,928.21)
(12,405,896.01)
(138,088,357.30)
(190,534,447.52)
(12,630,663.54)
(86,135,273.50)
(2,751,099.01)
(3,921,940.07)
(34,107,993.61)
(3,321,919.11)
(1,444,567.95)
(13,327,592.21)
(22,450,911.50)
(3,610.59)
(19,443,767.38)
(1,294,783.30)
(8,529,364.43)
(5,439,172.17)
(1,780,477.04)
(371,329.65)
(2,256,176.82)
(214,656,760.84)

(674,626,400.01)
(12,442,000.07)
(41,130,010.73)
(135,258,547.93)
(13,325,383.63)
(11,631,353.51)
(137,052,521.47)
(173,989,884.67)
(11,933,718.85)
(79,001,723.83)
(2,713,901.04)
(3,557,008.90)
(31,061,889.22)
(3,235,595.43)
(1,314,075.26)
(11,759,658.27)
(21,840,580.50)
(3,574.92)
(19,254,461.61)
(1,291,643.79)
(8,444,630.98)
(2,496,477.79)
(1,681,397.63)
(371,181.64)
(2,256,176.82)
(370,831,156.75)

(10,500,639.55)
(3,451,916.96)
(208,494.54)
(12,144,382.01)
(55,937,635.81)
(353,603,482.97)

(10,775,719.60)
(4,384,063.97)
(209,244.21)
(19,702,389.52)
(58,120,351.13)
(353,959,041.68)

Unalloted Continuing
Appropriations

(155,804.48)
(127,519.03)
(652,386.44)
(2,947,135.10)
(40,623.59)
(745,456.31)
(237,609.63)
(8,406,055.09)
(31,330.00)
(3,345,125.16)
(8,494.00)
(52,623.79)
(23,768.88)
(129,894.27)
(82,900.00)
(583,831.00)
119,805,573.95
400,000.00
2,357.00
1,537,528.32
6,450.00

Alloted Continuing
Appropriations

(511,509.03)
(801,641.45)
(5,445,756.43)
(4,830,189.66)
(268,984.45)
(29,086.18)
(798,115.97)
(8,138,507.76)
(665,614.68)
(3,787,962.11)
(37,197.96)
(356,437.17)
(2,993,480.60)
(62,554.79)
(598.41)
(1,480,956.94)
(26,500.00)
(35.68)
(189,305.77)
(3,139.51)
(84,733.45)
(2,942,694.38)
(99,079.41)
(148.00)
36,602,388.35
275,080.04
532,147.01
749.66
7,555,650.51
645,377.00
349,108.71

Overdraft in
Allotments

(29,259.50)
(5,936.55)
(110.23)
(462.40)
(4,077.00)
(233,566.39)
(190.00)
-

National Government of the Republic of the Philippines


Statement of Current Surplus
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Particulars

215

Education
State Universities and Colleges
Energy
Environment and Natural Resources
Finance
Foreign Affairs
Health
Interior and Local Government
Justice
Labor and Employment
National Defense
Public Works and Highways
Science and Technology
Social Welfare and Development
Tourism
Trade and Industry
Transportation and Communications
National Economic and Development Authority
Presidential Communications Operations Office
Other Executive Offices
Autonomous Region in Muslim Mindanao
Joint Legislative-Executive Councils
The Judiciary
Civil Service Commission
Commission on Audit
Commission on Elections
Office of the Ombudsman
Commission on Human Rights
Metropolitan Manila Development Authority
SPFs - Unreleased Appropriations
Supplemental Appropriations - RA 10652
Adjustment of Overdraft
Reversion of Continuing Appropriations
Congress of the Philippines

Total Current
Surplus

(270,880,435.89)
(22,058,374.62)
25,071,692.18
(22,939,743.38)
1,204,528,341.89
(7,314,371.15)
(36,738,351.47)
(141,041,222.40)
(2,509,303.91)
(9,525,601.73)
(137,259,034.09)
(177,434,578.26)
(12,480,746.26)
(83,395,900.81)
(2,622,204.76)
(3,245,053.23)
(12,409,115.19)
(2,266,671.74)
(1,262,802.99)
(3,728,462.21)
(22,444,058.00)
(3,610.59)
(18,027,679.09)
(958,393.46)
(8,197,653.84)
(5,384,160.38)
(1,773,699.14)
(371,329.65)
(2,137,684.84)
-

Unappropriated
Surplus

(278,193,735.89)
(22,098,918.31)
22,414,345.17
(24,509,775.55)
1,202,849,676.32
(7,685,346.31)
(37,191,332.97)
(144,381,016.69)
(2,569,714.91)
(9,740,647.03)
(137,809,990.93)
(187,701,938.21)
(12,641,022.85)
(84,710,596.11)
(2,633,595.78)
(3,522,386.86)
(18,176,871.88)
(2,317,315.76)
(1,263,505.39)
(3,848,190.38)
(22,574,968.93)
(3,667.46)
(19,339,674.87)
(914,567.68)
(8,234,303.60)
(6,048,037.85)
(1,858,678.75)
(371,329.65)
(2,155,415.22)
(106,447,822.37)
154,072,029.40
-

Unalloted Continuing
Appropriations

1,153,090.92
2,580,010.00
1,189,082.79
567,596.00
325,604.35
3,276.97
6,352.20
9,376.41
146,994.69
18,277.28
3,895,432.18
11,840.44
477,752.77
2,306.00
1,024,287.54
105.73
30.00
106,447,822.37
(119,805,573.95)
-

Alloted Continuing
Appropriations

6,160,209.08
44,374.79
77,337.01
485,800.34
1,140,329.07
45,370.80
449,704.53
3,334,208.45
73,527.26
68,050.61
532,789.78
6,371,927.77
148,436.15
837,404.94
11,391.02
275,027.63
4,766,760.15
51,053.40
596.68
123,805.17
130,880.93
56.87
1,311,995.78
36,649.76
663,877.47
84,979.61
0.00
17,730.37
(34,266,455.45)
-

Overdraft in
Allotments

(3,831.10)
(104,850.96)
(29,259.50)
(766.36)
(22,492.68)
(110.23)
(462.40)
(23,291.00)
(409.38)
(4,077.00)
(43,825.78)
-

National Government of the Republic of the Philippines


Statement of Current Surplus
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Particulars

216

Office of the President


Office of the Vice-President
Agrarian Reform
Agriculture
Budget and Management
Education
State Universities and Colleges
Energy
Environment and Natural Resources
Finance
Foreign Affairs
Health
Interior and Local Government
Justice
Labor and Employment
National Defense
Public Works and Highways
Science and Technology
Social Welfare and Development
Tourism
Trade and Industry
Transportation and Communications
National Economic and Development Authority
Presidential Communications Operations Office
Other Executive Offices
Autonomous Region in Muslim Mindanao
Joint Legislative-Executive Councils
The Judiciary
Civil Service Commission
Commission on Audit
Commission on Elections
Office of the Ombudsman
Commission on Human Rights
Metropolitan Manila Development Authority

Total Current
Surplus

Unappropriated
Surplus

932,147.01
749.66
7,558,007.51
2,182,905.32
355,558.71
7,313,300.00
44,374.79
2,657,347.01
1,674,883.13
1,707,925.07
370,975.16
452,981.50
3,340,560.65
82,903.68
215,045.30
551,067.06
10,267,359.94
160,276.59
1,315,157.70
11,391.02
277,333.63
5,791,047.69
51,053.40
702.40
123,805.17
130,910.93
56.87
36,649.76
17,730.37

Unalloted Continuing
Appropriations

(400,000.00)
(2,357.00)
(1,537,528.32)
(6,450.00)
(1,153,090.92)
(2,580,010.00)
(1,189,082.79)
(567,596.00)
(325,604.35)
(3,276.97)
(6,352.20)
(9,376.41)
(146,994.69)
(18,277.28)
(3,895,432.18)
(11,840.44)
(477,752.77)
(2,306.00)
(1,024,287.54)
(105.73)
(30.00)
-

Alloted Continuing
Appropriations

(532,147.01)
(749.66)
(7,555,650.51)
(645,377.00)
(349,108.71)
(6,160,209.08)
(44,374.79)
(77,337.01)
(485,800.34)
(1,140,329.07)
(45,370.80)
(449,704.53)
(3,334,208.45)
(73,527.26)
(68,050.61)
(532,789.78)
(6,371,927.77)
(148,436.15)
(837,404.94)
(11,391.02)
(275,027.63)
(4,766,760.15)
(51,053.40)
(596.68)
(123,805.17)
(130,880.93)
(56.87)
(36,649.76)
(17,730.37)

Overdraft in
Allotments

National Government of the Republic of the Philippines


Statement of Current Surplus
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Particulars

217

SPFs - Unreleased Appropriations


Supplemental Appropriations - RA 10652
Sub-total
Congress of the Philippines
Office of the President
Office of the Vice-President
Agrarian Reform
Agriculture
Budget and Management
Education
State Universities and Colleges
Energy
Environment and Natural Resources
Finance
Foreign Affairs
Health
Interior and Local Government
Justice
Labor and Employment
National Defense
Public Works and Highways
Science and Technology
Social Welfare and Development
Tourism
Trade and Industry
Transportation and Communications
National Economic and Development Authority
Presidential Communications Operations Office
Other Executive Offices
Autonomous Region in Muslim Mindanao
Joint Legislative-Executive Councils
The Judiciary
Civil Service Commission
Commission on Audit

Total Current
Surplus

Unappropriated
Surplus

(214,656,760.84)

106,447,822.37
(216,759,127.36)

(10,500,639.55)
(3,451,916.96)
(208,494.54)
(12,144,382.01)
(55,937,635.81)
(353,603,482.97)
(270,880,435.89)
(22,058,374.62)
25,071,692.18
(22,939,743.38)
1,204,528,341.89
(7,314,371.15)
(36,738,351.47)
(141,041,222.40)
(2,509,303.91)
(9,525,601.73)
(137,259,034.09)
(177,434,578.26)
(12,480,746.26)
(83,395,900.81)
(2,622,204.76)
(3,245,053.23)
(12,409,115.19)
(2,266,671.74)
(1,262,802.99)
(3,728,462.21)
(22,444,058.00)
(3,610.59)
(18,027,679.09)
(958,393.46)
(8,197,653.84)

(10,775,719.60)
(3,451,916.96)
(208,494.54)
(12,144,382.01)
(55,937,445.81)
(353,603,482.97)
(270,880,435.89)
(22,054,543.52)
25,071,692.18
(22,834,892.41)
1,204,557,601.39
(7,314,371.15)
(36,738,351.47)
(141,040,456.03)
(2,486,811.23)
(9,525,601.73)
(137,258,923.86)
(177,434,578.26)
(12,480,746.26)
(83,395,438.40)
(2,622,204.76)
(3,245,053.23)
(12,385,824.19)
(2,266,262.36)
(1,262,802.99)
(3,724,385.21)
(22,444,058.00)
(3,610.59)
(19,339,674.87)
(914,567.68)
(8,197,653.84)

Unalloted Continuing
Appropriations

(106,447,822.37)
-

Alloted Continuing
Appropriations

Overdraft in
Allotments

2,335,932.91

(233,566.39)

275,080.04
1,311,995.78
-

(190.00)
(3,831.10)
(104,850.96)
(29,259.50)
(766.36)
(22,492.68)
(110.23)
(462.40)
(23,291.00)
(409.38)
(4,077.00)
(43,825.78)
-

National Government of the Republic of the Philippines


Statement of Current Surplus
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Particulars

Commission on Elections
Office of the Ombudsman
Commission on Human Rights
Metropolitan Manila Development Authority
SPFs - Unreleased Appropriations
Supplemental Appropriations - RA 10652
Retention of Continuing Appropriations

218

Congress of the Philippines


Office of the President
Office of the Vice-President
Agrarian Reform
Agriculture
Budget and Management
Education
State Universities and Colleges
Energy
Environment and Natural Resources
Finance
Foreign Affairs
Health
Interior and Local Government
Justice
Labor and Employment
National Defense
Public Works and Highways
Science and Technology
Social Welfare and Development
Tourism
Trade and Industry
Transportation and Communications
National Economic and Development Authority
Presidential Communications Operations Office
Other Executive Offices
Autonomous Region in Muslim Mindanao

Total Current
Surplus

(5,384,160.38)
(1,773,699.14)
(371,329.65)
(2,137,684.84)
-

Unappropriated
Surplus

Unalloted Continuing
Appropriations

Alloted Continuing
Appropriations

Overdraft in
Allotments

(6,048,037.85)
(1,858,678.75)
(371,329.65)
(2,137,684.84)
(670,648,051.67)

218,259,623.14

663,877.47
84,979.61
452,388,428.53

(1,703,850.22)
(1,569,194.24)
(21,268.85)
(9,655,563.00)
(15,384,373.42)
(831,884.47)
(21,086,617.61)
(3,730,108.90)
(3,198,574.83)
(4,053,026.04)
(254,122,733.31)
(1,659,574.71)
(8,545,213.56)
(13,157,082.12)
(548,155.28)
(1,344,400.03)
(4,492,746.56)
(101,145,379.48)
(1,886,992.79)
(15,830,464.99)
(111,364.87)
(1,261,765.30)
(19,394,075.30)
(1,140,869.49)
(5,710.68)
(4,935,852.96)
(249,176.48)

5,353,434.92
2,630,393.00
2,229,149.50
311,346.00
1,228,684.00
595,868.08
478,702.36
503,700.00
2,000.00
200,000.00
26,276,095.90
1,662.00
53,517.27
770,000.00
153,747.02

1,703,850.22
1,569,194.24
21,268.85
4,302,128.08
12,753,980.42
831,884.47
18,857,468.11
3,418,762.90
3,198,574.83
2,824,342.04
253,526,865.22
1,180,872.35
8,545,213.56
12,653,382.12
548,155.28
1,342,400.03
4,292,746.56
74,869,283.58
1,885,330.79
15,776,947.71
111,364.87
491,765.30
19,394,075.30
1,140,869.49
5,710.68
4,935,852.96
95,429.46

National Government of the Republic of the Philippines


Statement of Current Surplus
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Particulars

219

Joint Legislative-Executive Councils


The Judiciary
Civil Service Commission
Commission on Audit
Commission on Elections
Office of the Ombudsman
Commission on Human Rights
Metropolitan Manila Development Authority
SPFs - Unreleased Appropriations
Supplemental Appropriations - RA 10652
Ending Balances
Congress of the Philippines
Office of the President
Office of the Vice-President
Agrarian Reform
Agriculture
Budget and Management
Education
State Universities and Colleges
Energy
Environment and Natural Resources
Finance
Foreign Affairs
Health
Interior and Local Government
Justice
Labor and Employment
National Defense
Public Works and Highways
Science and Technology
Social Welfare and Development
Tourism
Trade and Industry
Transportation and Communications

Total Current
Surplus

Unappropriated
Surplus

Unalloted Continuing
Appropriations

Alloted Continuing
Appropriations

Overdraft in
Allotments

(214,656,760.84)

(189.10)
(1,202,116.32)
(13,165.31)
(95,418.71)
(512,765.69)
(111,642.09)
(1,487.77)
(173,924.13)
(155,003,715.09)
(22,467,608.00)
(887,407,179.02)

155,003,715.09
22,467,608.00
218,259,623.14

189.10
1,202,116.32
13,165.31
95,418.71
512,765.69
111,642.09
1,487.77
173,924.13
454,724,361.43

(233,566.39)

(10,500,639.55)
(3,451,916.96)
(208,494.54)
(12,144,382.01)
(55,937,635.81)
(353,603,482.97)
(270,880,435.89)
(22,058,374.62)
25,071,692.18
(22,939,743.38)
1,204,528,341.89
(7,314,371.15)
(36,738,351.47)
(141,041,222.40)
(2,509,303.91)
(9,525,601.73)
(137,259,034.09)
(177,434,578.26)
(12,480,746.26)
(83,395,900.81)
(2,622,204.76)
(3,245,053.23)
(12,409,115.19)

(12,479,569.82)
(5,021,111.19)
(229,763.39)
(21,799,945.01)
(71,321,819.23)
(354,435,367.44)
(291,967,053.50)
(25,784,652.42)
21,873,117.35
(26,887,918.46)
950,434,868.08
(8,973,945.86)
(45,283,565.03)
(154,197,538.16)
(3,034,966.51)
(10,870,001.76)
(141,751,670.42)
(278,579,957.75)
(14,367,739.05)
(99,225,903.39)
(2,733,569.63)
(4,506,818.53)
(31,779,899.49)

5,353,434.92
2,630,393.00
2,229,149.50
311,346.00
1,228,684.00
595,868.08
478,702.36
503,700.00
2,000.00
200,000.00
26,276,095.90
1,662.00
53,517.27
770,000.00
-

1,978,930.26
1,569,194.24
21,268.85
4,302,128.08
12,753,980.42
831,884.47
18,857,468.11
3,418,762.90
3,198,574.83
2,824,342.04
253,526,865.22
1,180,872.35
8,545,213.56
12,653,382.12
548,155.28
1,342,400.03
4,292,746.56
74,869,283.58
1,885,330.79
15,776,947.71
111,364.87
491,765.30
19,394,075.30

(190.00)
(3,831.10)
(104,850.96)
(29,259.50)
(766.36)
(22,492.68)
(110.23)
(462.40)
(23,291.00)

National Government of the Republic of the Philippines


Statement of Current Surplus
By Department/Office
For the Year Ended December 31, 2014
(in thousand pesos)

Particulars

220

National Economic and Development Authority


Presidential Communications Operations Office
Other Executive Offices
Autonomous Region in Muslim Mindanao
Joint Legislative-Executive Councils
The Judiciary
Civil Service Commission
Commission on Audit
Commission on Elections
Office of the Ombudsman
Commission on Human Rights
Metropolitan Manila Development Authority
SPFs - Unreleased Appropriations
Supplemental Appropriations - RA 10652
Difference between totals and sum of components is due to rounding off.

Total Current
Surplus

(2,266,671.74)
(1,262,802.99)
(3,728,462.21)
(22,444,058.00)
(3,610.59)
(18,027,679.09)
(958,393.46)
(8,197,653.84)
(5,384,160.38)
(1,773,699.14)
(371,329.65)
(2,137,684.84)
-

Unappropriated
Surplus

(3,407,131.85)
(1,268,513.66)
(8,660,238.17)
(22,693,234.47)
(3,799.69)
(20,541,791.18)
(927,732.99)
(8,293,072.55)
(6,560,803.54)
(1,970,320.83)
(372,817.42)
(2,311,608.97)
(155,003,715.09)
(22,467,608.00)

Unalloted Continuing
Appropriations

Alloted Continuing
Appropriations

153,747.02
155,003,715.09
22,467,608.00

1,140,869.49
5,710.68
4,935,852.96
95,429.46
189.10
2,514,112.10
13,165.31
95,418.71
1,176,643.16
196,621.70
1,487.77
173,924.13
-

Overdraft in
Allotments

(409.38)
(4,077.00)
(43,825.78)
-

VII. SCHEDULES

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Source, Current Year Appropriations
Fiscal Year 2014
(in thousand pesos)

Schedule 1

Appropriations

Overall Savings RA 10633

Adjustments RA 10633

Particulars
RA 10633

Other Acts

Current Year Appropriations


Personnel Services
Maintenance and Other Operating Expenses
Financial Expenses
Capital Outlays

1,992,493,999.10
634,192,307.79
834,167,271.94
1,352,441.00
522,781,978.38

General Appropriations Act


Personnel Services
Maintenance and Other Operating Expenses
Financial Expenses
Capital Outlays

1,608,503,084.00
633,624,122.00
456,381,903.00
1,352,436.00
517,144,623.00

864,010,299.79
31,671,975.98
18,940,095.53
352,752,407.00
460,645,821.28
-

Transfer to

Transfer from

Transfers To

Transfers From

(89,372,867.47)
(514,257.55)
(36,265,725.48)
(52,592,884.44)

89,372,867.47
514,257.55
36,265,725.48
52,592,884.44

(7,936,225.72)
10,920,805.77
6.47
(2,984,586.52)

1,608,503,084.00
633,624,122.00
456,381,903.00
1,352,436.00
517,144,623.00

(89,372,867.47)
(514,257.55)
(36,265,725.48)
(52,592,884.44)

89,372,867.47
514,257.55
36,265,725.48
52,592,884.44

(7,948,074.78)
10,932,654.83
6.47
(2,984,586.52)

Regular Appropriations
Personnel Services
Maintenance and Other Operating Expenses
Financial Expense
Capital Outlays

1,186,029,690.00
459,152,968.00
360,728,469.00
1,352,436.00
364,795,817.00

Special Purpose Funds


Personnel Services
Maintenance and Other Operating Expenses
Capital Outlays

422,473,394.00
174,471,154.00
95,653,434.00
152,348,806.00

422,473,394.00
174,471,154.00
95,653,434.00
152,348,806.00

422,473,394.00

46,255,210.00
43,982,020.00
2,273,190.00
19,588,843.00
21,316.00
18,701,007.00
866,520.00
2,331,361.00
21,316.00
1,443,525.00
866,520.00

16,602,482.00

221

Breakdown of Special Purpose Funds


Budgetary Support to GOCCs
Maintenance & Other Operating Expenses
Capital Outlays
Allocation to Local Government Units
Personnel Services
Maintenance & Other Operating Expenses
Capital Outlays
A. Metropolitan Manila Development Authority
Personal Services
Maintenance & Other Operating Expenses
Capital Outlays
B. Special Shares of LGUs in the Proceeds of National
Taxes (MOOE)
Share in Tobacco Excise Tax Pursuant to R.A. No. 7171
(Virginia Tobacco)
Share in Tobacco Excise Tax Pursuant to R.A. No. 8240
(Burley and Native Tobacco)

Realignment

2,856,504,298.89
665,864,283.77
853,107,367.47
354,104,848.00
983,427,799.65

1,186,029,690.00
459,152,968.00
360,728,469.00
1,352,436.00
364,795,817.00

Overall Savings
Personnel Services
Maintenance and Other Operating Expenses
Financial Expense
Capital Outlays

Total

(89,372,867.47)
(514,257.55)
(36,265,725.48)
(52,592,884.44)

(7,305,856.75)
6,934,669.75
371,187.00

7,305,856.75

(7,305,856.75)

7,305,856.75
-

(6,934,669.75)
(371,187.00)

54,035,210.47
514,257.55
928,068.48
52,592,884.44

618,622.12
(1,008,449.68)
6.47
389,821.08

4,265,880.00
4,265,880.00
-

35,337,657.00
35,337,657.00
-

(1,260,840.15)
5,006,434.76
(3,745,594.61)

422,473,394.00

35,337,657.00

46,255,210.00
43,982,020.00
2,273,190.00
19,588,843.00
21,316.00
18,701,007.00
866,520.00
2,331,361.00
21,316.00
1,443,525.00
866,520.00

35,337,657.00
35,337,657.00
-

16,602,482.00

4,807,593.00

4,807,593.00

832,402.00

832,402.00

(7,305,856.75)
(7,305,856.75)
-

3,039,976.75
2,668,789.75
371,187.00

(7,305,856.75)

3,039,976.75
67,112.37
67,112.37
-

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Source, Current Year Appropriations
Fiscal Year 2014
(in thousand pesos)

Schedule 1

Appropriations

Overall Savings RA 10633

Adjustments RA 10633

Particulars
RA 10633

222

Share in the Utilization and Development of National


Wealth under R.A. No. 7160 and R.A. No. 9513
Share in the Gross Income Taxes paid by all Businesses
and Enterprises within the ECOZONES pursuant to R.A.
No. 7922
Share in Value Added Tax (R.A. No. 7643)
Share in Value added Tax in Lieu of Franchise Tax
Pursuant to R.A. No. 7953 and R.A. No. 8407
Prior Years' Obligations
C. Barangay Officials Death Benefits Fund (MOOE)
D. Local Government Support Fund (MOOE)
E. Special Shares of LGUs in the Proceeds of Fire Code
Fees (MOOE)
Contingent Fund
Maintenance & Other Operating Expenses
Capital Outlays
DepEd School Building Program (CO)
E-Government Fund
Maintenance & Other Operating Expenses
Capital Outlays
Feasibility Studies Fund (MOOE)
International Commitments Fund
Maintenance & Other Operating Expenses
Capital Outlays
Miscellaneous Personnel Benefits Fund
Personnel Services
Maintenance & Other Operating Expenses
National Disaster Risk Reduction and Management Fund
(Calamity Fund)
Maintenance & Other Operating Expenses
Capital Outlays
Pension and Gratuity Fund
Personnel Services
Maintenance & Other Operating Expenses
Rehabilitation and Reconstruction Program
Maintenance & Other Operating Expenses
Capital Outlays
Unprogrammed Fund
Personal Services
Maintenance & Other Operating Expenses
Capital Outlays
BSGC
Maintenance & Other Operating Expenses
Capital Outlays

Other Acts

Total

Transfer to

Transfer from

Realignment

Transfers To

Transfers From

2,437,477.00

2,437,477.00

31,921.00

31,921.00

4,873,467.00

4,873,467.00

15,058.00

15,058.00

3,604,564.00
50,000.00
405,000.00

3,604,564.00
50,000.00
405,000.00

200,000.00

200,000.00

1,000,000.00
740,000.00
260,000.00
1,000,000.00
2,478,900.00
1,889,204.00
589,696.00
400,000.00
4,815,644.00
3,738,459.00
1,077,185.00
53,535,086.00
53,535,086.00
-

1,000,000.00
740,000.00
260,000.00
1,000,000.00
2,478,900.00
1,889,204.00
589,696.00
400,000.00
4,815,644.00
3,738,459.00
1,077,185.00
53,535,086.00
53,535,086.00
-

13,000,000.00

13,000,000.00

5,900,000.00
7,100,000.00
120,495,952.00
120,495,952.00
20,000,000.00
3,700,000.00
16,300,000.00
139,903,759.00
418,800.00
16,602,744.00
122,882,215.00
3,036,268.00
3,000,000.00
36,268.00

5,900,000.00
7,100,000.00
120,495,952.00
120,495,952.00
20,000,000.00
3,700,000.00
16,300,000.00
139,903,759.00
418,800.00
16,602,744.00
122,882,215.00
3,036,268.00
3,000,000.00
36,268.00

187,354.86
(187,354.86)
(277,205.37)
277,205.37
(799.69)
799.69
5,020,920.00
(5,020,920.00)
(1,084,240.46)
1,084,240.46
(175,800.00)
(1,009,674.89)
1,185,474.89
(4,764.02)
4,764.02

(2,600,000.45)
(2,600,000.45)
(4,705,856.30)
(4,705,856.30)
-

372,864.38
328,927.38
43,937.00
2,600,000.00
2,272,750.00
327,250.00
-

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Source, Current Year Appropriations
Fiscal Year 2014
(in thousand pesos)

Schedule 1

Appropriations

Overall Savings RA 10633

Adjustments RA 10633

Particulars
RA 10633
Support to Foreign-Assisted Projects
Personal Services
Maintenance & Other Operating Expenses
Capital Outlays
General Fund Adjustments
Personal Services
Maintenance & Other Operating Expenses
Capital Outlays
Support for Infrastructure Projects and Social Programs
(CO)
AFP Modernization Program (CO)
Debt Management Program (CO)
Risk Management Program (CO)
Disaster Relief and Mitigation Fund (MOOE)
Reconstruction and Rehabilitation Program
Maintenance & Other Operating Expenses
Capital Outlays
Total Administrative Disability Pension (PS)
People's Survival Fund (MOOE)

223

Automatic Appropriations
Personal Services
Maintenance & Other Operating Expenses
Financial Expenses
Capital Outlays
Retirement and Life Insurance Premium (PS)
Special Account in the General Fund
Personal Services
Maintenance and Other Operating Expenses
Financial Expenses
Capital Outlays
Motor Vehicle Users' Charge Fund
Personal Services
Maintenance and Other Operating Expenses
Capital Outlays
Grants and Donations
Personal Services
Maintenance and Other Operating Expenses
Capital Outlays
Military Camp Sales Proceeds Fund
Personal Services
Maintenance and Other Operating Expenses
Capital Outlays
AFP Modernization Act Trust Fund (CO)
Customs Duties
Maintenance and Other Operating Expenses
Financial Expenses

Other Acts

Total

Transfer to

Transfer from

6,124,491.00
800.00
3,091,244.00
3,032,447.00
1,000,000.00
175,000.00
511,500.00
313,500.00

6,124,491.00
800.00
3,091,244.00
3,032,447.00
1,000,000.00
175,000.00
511,500.00
313,500.00

20,000,000.00

20,000,000.00

5,000,000.00
1,000,000.00
20,000,000.00
3,000,000.00
80,000,000.00
6,500,000.00
73,500,000.00
243,000.00
500,000.00

5,000,000.00
1,000,000.00
20,000,000.00
3,000,000.00
80,000,000.00
6,500,000.00
73,500,000.00
243,000.00
500,000.00

Realignment
(800.00)
(1,211,351.00)
1,212,151.00
(175,000.00)
206,440.13
(31,440.13)

Transfers To

Transfers From

383,990,915.10
568,185.79
377,785,368.94
5.00
5,637,355.38

841,542,691.79
31,671,975.98
4,065,231.53
352,652,000.00
453,153,484.28

1,225,533,606.89
32,240,161.77
381,850,600.47
352,652,005.00
458,790,839.65

11,849.06
(11,849.06)
-

9,133,983.26
568,185.79
5,207,975.01
5.00
3,357,817.46
3,668,898.30
1,389,360.39
2,279,537.91
3,468,993.50
3,468,993.50
-

31,665,349.49
662,863.89
662,863.89
13,106,271.53
6,626.49
3,351,243.79
9,748,401.25
1,664,578.37
51,123.85
1,613,454.52
860,628.51
-

31,665,349.49
9,796,847.15
568,185.79
5,870,838.90
5.00
3,357,817.46
13,106,271.53
6,626.49
3,351,243.79
9,748,401.25
3,668,898.30
1,389,360.39
2,279,537.91
1,664,578.37
51,123.85
1,613,454.52
860,628.51
3,468,993.50
3,468,993.50
-

11,849.06
(11,849.06)
-

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Source, Current Year Appropriations
Fiscal Year 2014
(in thousand pesos)

Schedule 1

Appropriations

Overall Savings RA 10633

Adjustments RA 10633

Particulars
RA 10633
Tax Subsidy
Maintenance and Other Operating Expenses
Capital Outlays
Internal Revenue Allotment (MOOE)
Tax Refunds (MOOE)
Net Lending
Debt Service
Principal Amortization (CO)
Interest Payment (FE)
Supplemental Appropriations
Personnel Services
Maintenance and Other Operating Expenses
Financial Expenses
Capital Outlays
Difference between totals and sum of components is due to rounding off.

Other Acts

26,174,314.05
26,174,314.05
341,544,726.00
-

Total
-

793,583,000.00
440,931,000.00
352,652,000.00

22,467,608.00
14,874,864.00
100,407.00
7,492,337.00

Transfer to

Transfer from

Realignment

Transfers To

Transfers From

26,174,314.05
26,174,314.05
341,544,726.00
793,583,000.00
440,931,000.00
352,652,000.00

22,467,608.00
14,874,864.00
100,407.00
7,492,337.00

224

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Source, Current Year Appropriations
Fiscal Year 2014
(in thousand pesos)

Schedule 1

Obligations
Adjusted Appropriations

Allotments (Net of Realignment)

Covered by Allotments

Particulars
RA 10633

Other Acts

Total

RA 10633

Other Acts

Total

RA 10633

Other Acts

Total

Current Year Appropriations


Personnel Services
Maintenance and Other Operating Expenses
Financial Expenses
Capital Outlays

1,992,493,999.10

864,010,299.79

2,856,504,298.89

1,784,961,117.51

841,542,691.79

2,626,503,809.30

1,577,471,614.84

585,250,522.03

2,162,722,136.87

626,256,082.07
845,088,077.71
1,352,447.47
519,797,391.85

31,671,975.98
18,940,095.53
352,752,407.00
460,645,821.28

657,928,058.05
864,028,173.24
354,104,854.47
980,443,213.13

614,515,215.62
810,473,568.88
1,352,447.47
358,619,885.54

31,671,975.98
4,065,231.53
352,652,000.00
453,153,484.28

646,187,191.60
814,538,800.41
354,004,447.47
811,773,369.82

604,378,470.72
745,239,222.66
1,231,399.34
226,622,522.12

30,234,482.15
3,815,861.31
320,417,749.51
230,782,429.05

634,612,952.87
749,055,083.97
321,649,148.85
457,404,951.18

General Appropriations Act


Personnel Services
Maintenance and Other Operating Expenses
Financial Expenses
Capital Outlays

1,608,503,084.00

1,608,503,084.00

1,400,970,202.41

1,400,970,202.41

1,197,766,175.79

1,197,766,175.79

625,676,047.22
467,314,557.83
1,352,442.47
514,160,036.48

625,676,047.22
467,314,557.83
1,352,442.47
514,160,036.48

613,935,180.77
432,700,049.00
1,352,442.47
352,982,530.17

613,935,180.77
432,700,049.00
1,352,442.47
352,982,530.17

603,836,103.37
369,060,279.76
1,231,398.56
223,638,394.10

603,836,103.37
369,060,279.76
1,231,398.56
223,638,394.10

Overall Savings
Personnel Services
Maintenance and Other Operating Expenses
Financial Expense
Capital Outlays

225

Regular Appropriations
Personnel Services
Maintenance and Other Operating Expenses
Financial Expense
Capital Outlays

1,154,957,913.00
459,771,590.12
328,648,242.32
1,352,442.47
365,185,638.08

1,154,957,913.00
459,771,590.12
328,648,242.32
1,352,442.47
365,185,638.08

1,112,678,516.69
458,280,493.86
321,259,498.27
1,352,442.47
331,786,082.08

1,112,678,516.69
458,280,493.86
321,259,498.27
1,352,442.47
331,786,082.08

928,969,095.43
451,404,627.15
264,779,335.90
1,231,398.56
211,553,733.82

928,969,095.43
451,404,627.15
264,779,335.90
1,231,398.56
211,553,733.82

Special Purpose Funds


Personnel Services
Maintenance and Other Operating Expenses
Capital Outlays

453,545,171.00
165,904,457.10
138,666,315.51
148,974,398.39

453,545,171.00
165,904,457.10
138,666,315.51
148,974,398.39

288,291,685.72
155,654,686.91
111,440,550.72
21,196,448.09

288,291,685.72
155,654,686.91
111,440,550.72
21,196,448.09

268,797,080.36
152,431,476.22
104,280,943.86
12,084,660.28

268,797,080.36
152,431,476.22
104,280,943.86
12,084,660.28

453,545,171.00

453,545,171.00

288,291,685.72

288,291,685.72

268,797,080.36

268,797,080.36

81,659,979.37
79,386,789.37
2,273,190.00
19,588,843.00
21,316.00
18,701,007.00
866,520.00
2,331,361.00
21,316.00
1,443,525.00
866,520.00

81,659,979.37
79,386,789.37
2,273,190.00
19,588,843.00
21,316.00
18,701,007.00
866,520.00
2,331,361.00
21,316.00
1,443,525.00
866,520.00

79,400,947.04
78,009,757.04
1,391,190.00
7,944,428.61
21,316.00
7,056,592.61
866,520.00
2,331,361.00
21,316.00
1,443,525.00
866,520.00

79,400,947.04
78,009,757.04
1,391,190.00
7,944,428.61
21,316.00
7,056,592.61
866,520.00
2,331,361.00
21,316.00
1,443,525.00
866,520.00

79,400,947.04
78,009,757.04
1,391,190.00
7,718,394.53
20,986.00
6,938,796.53
758,612.00
2,157,107.00
20,986.00
1,377,509.00
758,612.00

79,400,947.04
78,009,757.04
1,391,190.00
7,718,394.53
20,986.00
6,938,796.53
758,612.00
2,157,107.00
20,986.00
1,377,509.00
758,612.00

16,602,482.00

16,602,482.00

5,540,669.61

5,540,669.61

5,539,287.53

5,539,287.53

4,807,593.00

4,807,593.00

832,402.00

832,402.00

Breakdown of Special Purpose Funds


Budgetary Support to GOCCs
Maintenance & Other Operating Expenses
Capital Outlays
Allocation to Local Government Units
Personnel Services
Maintenance & Other Operating Expenses
Capital Outlays
A. Metropolitan Manila Development Authority
Personal Services
Maintenance & Other Operating Expenses
Capital Outlays
B. Special Shares of LGUs in the Proceeds of National
Taxes (MOOE)
Share in Tobacco Excise Tax Pursuant to R.A. No. 7171
(Virginia Tobacco)
Share in Tobacco Excise Tax Pursuant to R.A. No. 8240
(Burley and Native Tobacco)

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Source, Current Year Appropriations
Fiscal Year 2014
(in thousand pesos)

Schedule 1

Obligations
Adjusted Appropriations

Allotments (Net of Realignment)

Covered by Allotments

Particulars
RA 10633

226

Share in the Utilization and Development of National


Wealth under R.A. No. 7160 and R.A. No. 9513
Share in the Gross Income Taxes paid by all Businesses
and Enterprises within the ECOZONES pursuant to R.A.
No. 7922
Share in Value Added Tax (R.A. No. 7643)
Share in Value added Tax in Lieu of Franchise Tax
Pursuant to R.A. No. 7953 and R.A. No. 8407
Prior Years' Obligations
C. Barangay Officials Death Benefits Fund (MOOE)
D. Local Government Support Fund (MOOE)
E. Special Shares of LGUs in the Proceeds of Fire Code
Fees (MOOE)
Contingent Fund
Maintenance & Other Operating Expenses
Capital Outlays
DepEd School Building Program (CO)
E-Government Fund
Maintenance & Other Operating Expenses
Capital Outlays
Feasibility Studies Fund (MOOE)
International Commitments Fund
Maintenance & Other Operating Expenses
Capital Outlays
Miscellaneous Personnel Benefits Fund
Personnel Services
Maintenance & Other Operating Expenses
National Disaster Risk Reduction and Management Fund
(Calamity Fund)
Maintenance & Other Operating Expenses
Capital Outlays
Pension and Gratuity Fund
Personnel Services
Maintenance & Other Operating Expenses
Rehabilitation and Reconstruction Program
Maintenance & Other Operating Expenses
Capital Outlays
Unprogrammed Fund
Personal Services
Maintenance & Other Operating Expenses
Capital Outlays
BSGC
Maintenance & Other Operating Expenses
Capital Outlays

Other Acts

Total

RA 10633

Other Acts

Total

RA 10633

Other Acts

Total

2,437,477.00

2,437,477.00

1,739,151.80

1,739,151.80

1,737,778.11

1,737,778.11

31,921.00

31,921.00

31,664.17

31,664.17

31,664.17

31,664.17

4,873,467.00

4,873,467.00

165,291.14

165,291.14

165,291.14

165,291.14

15,058.00

15,058.00

3,604,564.00
50,000.00
405,000.00

3,604,564.00
50,000.00
405,000.00

3,604,562.50
22,398.00
50,000.00
-

3,604,562.50
22,398.00
50,000.00
-

3,604,554.10
22,000.00
-

3,604,554.10
22,000.00
-

200,000.00

200,000.00

1,372,864.38
1,256,282.24
116,582.14
1,000,000.00
2,478,900.00
1,611,998.63
866,901.37
400,000.00
4,815,644.00
3,738,459.00
1,077,185.00
50,935,085.55
50,934,285.86
799.69

1,372,864.38
1,256,282.24
116,582.14
1,000,000.00
2,478,900.00
1,611,998.63
866,901.37
400,000.00
4,815,644.00
3,738,459.00
1,077,185.00
50,935,085.55
50,934,285.86
799.69

1,372,864.38
1,256,282.24
116,582.14
181,751.30
1,626,061.65
759,160.29
866,901.37
202,346.81
4,669,516.28
3,592,331.28
1,077,185.00
50,653,535.53
50,652,735.83
799.69

1,372,864.38
1,256,282.24
116,582.14
181,751.30
1,626,061.65
759,160.29
866,901.37
202,346.81
4,669,516.28
3,592,331.28
1,077,185.00
50,653,535.53
50,652,735.83
799.69

907,537.50
830,863.87
76,673.63
59,948.72
65,222.74
40,162.74
25,060.00
181,743.17
3,644,229.21
2,567,044.21
1,077,185.00
48,061,185.29
48,061,116.29
69.00

907,537.50
830,863.87
76,673.63
59,948.72
65,222.74
40,162.74
25,060.00
181,743.17
3,644,229.21
2,567,044.21
1,077,185.00
48,061,185.29
48,061,116.29
69.00

15,600,000.00

15,600,000.00

15,535,468.32

15,535,468.32

13,122,808.05

13,122,808.05

13,193,670.00
2,406,330.00
115,790,095.70
114,705,855.24
1,084,240.46
20,000,000.00
3,700,000.00
16,300,000.00
139,903,759.00
243,000.00
15,593,069.11
124,067,689.89
3,036,268.00
2,995,235.98
41,032.02

13,193,670.00
2,406,330.00
115,790,095.70
114,705,855.24
1,084,240.46
20,000,000.00
3,700,000.00
16,300,000.00
139,903,759.00
243,000.00
15,593,069.11
124,067,689.89
3,036,268.00
2,995,235.98
41,032.02

13,193,670.00
2,341,798.32
106,064,875.54
104,980,635.08
1,084,240.46
8,755,744.32
3,675,341.57
5,080,402.75
11,884,145.93
2,610,028.73
9,274,117.21
53,227.62
12,195.60
41,032.02

13,193,670.00
2,341,798.32
106,064,875.54
104,980,635.08
1,084,240.46
8,755,744.32
3,675,341.57
5,080,402.75
11,884,145.93
2,610,028.73
9,274,117.21
53,227.62
12,195.60
41,032.02

12,118,648.23
1,004,159.82
105,433,614.39
104,349,373.93
1,084,240.46
921,098.53
426,417.61
494,680.92
9,280,351.18
2,083,200.99
7,197,150.19
23,365.89
23,365.89

12,118,648.23
1,004,159.82
105,433,614.39
104,349,373.93
1,084,240.46
921,098.53
426,417.61
494,680.92
9,280,351.18
2,083,200.99
7,197,150.19
23,365.89
23,365.89

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Source, Current Year Appropriations
Fiscal Year 2014
(in thousand pesos)

Schedule 1

Obligations
Adjusted Appropriations

Allotments (Net of Realignment)

Covered by Allotments

Particulars
RA 10633
Support to Foreign-Assisted Projects
Personal Services
Maintenance & Other Operating Expenses
Capital Outlays
General Fund Adjustments
Personal Services
Maintenance & Other Operating Expenses
Capital Outlays
Support for Infrastructure Projects and Social Programs
(CO)
AFP Modernization Program (CO)
Debt Management Program (CO)
Risk Management Program (CO)
Disaster Relief and Mitigation Fund (MOOE)
Reconstruction and Rehabilitation Program
Maintenance & Other Operating Expenses
Capital Outlays
Total Administrative Disability Pension (PS)
People's Survival Fund (MOOE)

227

Automatic Appropriations
Personal Services
Maintenance & Other Operating Expenses
Financial Expenses
Capital Outlays
Retirement and Life Insurance Premium (PS)
Special Account in the General Fund
Personal Services
Maintenance and Other Operating Expenses
Financial Expenses
Capital Outlays
Motor Vehicle Users' Charge Fund
Personal Services
Maintenance and Other Operating Expenses
Capital Outlays
Grants and Donations
Personal Services
Maintenance and Other Operating Expenses
Capital Outlays
Military Camp Sales Proceeds Fund
Personal Services
Maintenance and Other Operating Expenses
Capital Outlays
AFP Modernization Act Trust Fund (CO)
Customs Duties
Maintenance and Other Operating Expenses
Financial Expenses

Other Acts

Total

6,124,491.00
1,879,893.00
4,244,598.00
1,000,000.00
717,940.13
282,059.87

6,124,491.00
1,879,893.00
4,244,598.00
1,000,000.00
717,940.13
282,059.87

20,000,000.00

5,000,000.00
1,000,000.00
20,000,000.00
3,000,000.00
80,000,000.00
6,500,000.00
73,500,000.00
243,000.00
500,000.00

RA 10633

Other Acts

6,124,491.00
1,879,893.00
4,244,598.00
717,940.13
717,940.13
-

20,000,000.00

44,055.50

5,000,000.00
1,000,000.00
20,000,000.00
3,000,000.00
80,000,000.00
6,500,000.00
73,500,000.00
243,000.00
500,000.00

4,944,431.69
-

Total
6,124,491.00
1,879,893.00
4,244,598.00
717,940.13
717,940.13
-

RA 10633

Other Acts

Total

3,551,179.88
1,365,260.86
2,185,919.01
717,940.13
717,940.13
-

3,551,179.88
1,365,260.86
2,185,919.01
717,940.13
717,940.13
-

44,055.50

43,433.60

43,433.60

4,944,431.69
-

4,944,431.69
-

4,944,431.69
-

383,990,915.10
580,034.85
377,773,519.88
5.00
5,637,355.38

841,542,691.79
31,671,975.98
4,065,231.53
352,652,000.00
453,153,484.28

1,225,533,606.89
32,252,010.83
381,838,751.41
352,652,005.00
458,790,839.65

383,990,915.10
580,034.85
377,773,519.88
5.00
5,637,355.38

841,542,691.79
31,671,975.98
4,065,231.53
352,652,000.00
453,153,484.28

1,225,533,606.89
32,252,010.83
381,838,751.41
352,652,005.00
458,790,839.65

379,705,439.05
542,367.35
376,178,942.90
0.77
2,984,128.02

585,250,522.03
30,234,482.15
3,815,861.31
320,417,749.51
230,782,429.05

964,955,961.08
30,776,849.51
379,994,804.21
320,417,750.29
233,766,557.08

9,133,983.26
580,034.85
5,196,125.95
5.00
3,357,817.46
3,668,898.30
1,389,360.39
2,279,537.91
3,468,993.50
3,468,993.50
-

31,665,349.49
662,863.89
662,863.89
13,106,271.53
6,626.49
3,351,243.79
9,748,401.25
1,664,578.37
51,123.85
1,613,454.52
860,628.51
-

31,665,349.49
9,796,847.15
580,034.85
5,858,989.83
5.00
3,357,817.46
13,106,271.53
6,626.49
3,351,243.79
9,748,401.25
3,668,898.30
1,389,360.39
2,279,537.91
1,664,578.37
51,123.85
1,613,454.52
860,628.51
3,468,993.50
3,468,993.50
-

9,133,983.26
580,034.85
5,196,125.95
5.00
3,357,817.46
3,668,898.30
1,389,360.39
2,279,537.91
3,468,993.50
3,468,993.50
-

31,665,349.49
662,863.89
662,863.89
13,106,271.53
6,626.49
3,351,243.79
9,748,401.25
1,664,578.37
51,123.85
1,613,454.52
860,628.51
-

31,665,349.49
9,796,847.15
580,034.85
5,858,989.83
5.00
3,357,817.46
13,106,271.53
6,626.49
3,351,243.79
9,748,401.25
3,668,898.30
1,389,360.39
2,279,537.91
1,664,578.37
51,123.85
1,613,454.52
860,628.51
3,468,993.50
3,468,993.50
-

5,411,892.34
542,367.35
4,147,422.36
0.77
722,101.85
3,108,999.62
846,973.45
2,262,026.17
3,467,387.22
3,467,387.22
-

30,227,923.76
662,863.89
662,863.89
11,651,869.44
6,558.39
3,120,908.44
8,524,402.61
778,064.52
32,088.98
745,975.54
19,500.00
-

30,227,923.76
6,074,756.22
542,367.35
4,810,286.25
0.77
722,101.85
11,651,869.44
6,558.39
3,120,908.44
8,524,402.61
3,108,999.62
846,973.45
2,262,026.17
778,064.52
32,088.98
745,975.54
19,500.00
3,467,387.22
3,467,387.22
-

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Source, Current Year Appropriations
Fiscal Year 2014
(in thousand pesos)

Schedule 1

Obligations
Adjusted Appropriations

Allotments (Net of Realignment)

Covered by Allotments

Particulars
RA 10633
Tax Subsidy
Maintenance and Other Operating Expenses
Capital Outlays
Internal Revenue Allotment (MOOE)
Tax Refunds (MOOE)
Net Lending
Debt Service
Principal Amortization (CO)
Interest Payment (FE)
Supplemental Appropriations
Personnel Services
Maintenance and Other Operating Expenses
Financial Expenses
Capital Outlays
Difference between totals and sum of components is due to rounding off.

Other Acts

26,174,314.05
26,174,314.05
341,544,726.00
-

Total

793,583,000.00
440,931,000.00
352,652,000.00

26,174,314.05
26,174,314.05
341,544,726.00
793,583,000.00
440,931,000.00
352,652,000.00

22,467,608.00
14,874,864.00
100,407.00
7,492,337.00

22,467,608.00
14,874,864.00
100,407.00
7,492,337.00

RA 10633

Other Acts

26,174,314.05
26,174,314.05
341,544,726.00
-

793,583,000.00
440,931,000.00
352,652,000.00
-

Total

RA 10633

26,174,314.05
26,174,314.05
341,544,726.00
793,583,000.00
440,931,000.00
352,652,000.00
-

Other Acts

26,174,314.05
26,174,314.05
341,542,845.84
-

541,910,300.42
221,492,550.90
320,417,749.51
-

Total
26,174,314.05
26,174,314.05
341,542,845.84
541,910,300.42
221,492,550.90
320,417,749.51
-

228

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Source, Current Year Appropriations
Fiscal Year 2014
(in thousand pesos)

Schedule 1

Obligations
Particulars

Not Covered by
Allotments
RA 10633

Unreleased Appropriations
Unobligated
Allotments

RA 10633

Other Acts

Unobligated Allotments
Total

RA 10633

Other Acts

Total

Current Year Appropriations


Personnel Services
Maintenance and Other Operating Expenses
Financial Expenses
Capital Outlays

145,527.75

2,162,867,664.62

207,532,881.59

22,467,608.00

230,000,489.59

207,489,502.67

256,292,169.76

463,781,672.43

116,273.25
29,254.50

634,729,226.12
749,055,083.97
321,649,148.85
457,434,205.68

11,740,866.45
34,614,508.83
161,177,506.31

14,874,864.00
100,407.00
7,492,337.00

11,740,866.45
49,489,372.83
100,407.00
168,669,843.31

10,136,744.90
65,234,346.21
121,048.14
131,997,363.42

1,437,493.82
249,370.22
32,234,250.49
222,371,055.22

11,574,238.73
65,483,716.44
32,355,298.62
354,368,418.64

General Appropriations Act


Personnel Services
Maintenance and Other Operating Expenses
Financial Expenses
Capital Outlays

145,527.41

1,197,911,703.20

207,532,881.59

207,532,881.59

203,204,026.62

203,204,026.62

116,272.91
29,254.50

603,952,376.28
369,060,279.76
1,231,398.56
223,667,648.60

11,740,866.45
34,614,508.83
161,177,506.31

11,740,866.45
34,614,508.83
161,177,506.31

10,099,077.40
63,639,769.24
121,043.91
129,344,136.07

10,099,077.40
63,639,769.24
121,043.91
129,344,136.07

Overall Savings
Personnel Services
Maintenance and Other Operating Expenses
Financial Expense
Capital Outlays

229

Regular Appropriations
Personnel Services
Maintenance and Other Operating Expenses
Financial Expense
Capital Outlays

116,247.92
116,247.92
-

929,085,343.36
451,520,875.07
264,779,335.90
1,231,398.56
211,553,733.82

42,279,396.31
1,491,096.26
7,388,744.05
33,399,556.00

42,279,396.31
1,491,096.26
7,388,744.05
33,399,556.00

183,709,421.26
6,875,866.71
56,480,162.37
121,043.91
120,232,348.26

183,709,421.26
6,875,866.71
56,480,162.37
121,043.91
120,232,348.26

Special Purpose Funds


Personnel Services
Maintenance and Other Operating Expenses
Capital Outlays

29,279.49
24.99
29,254.50

268,826,359.85
152,431,501.21
104,280,943.86
12,113,914.78

165,253,485.28
10,249,770.19
27,225,764.78
127,777,950.31

165,253,485.28
10,249,770.19
27,225,764.78
127,777,950.31

19,494,605.36
3,223,210.69
7,159,606.87
9,111,787.80

19,494,605.36
3,223,210.69
7,159,606.87
9,111,787.80

Breakdown of Special Purpose Funds


Budgetary Support to GOCCs
Maintenance & Other Operating Expenses
Capital Outlays
Allocation to Local Government Units
Personnel Services
Maintenance & Other Operating Expenses
Capital Outlays

29,279.49
-

268,826,359.85
79,400,947.04
78,009,757.04
1,391,190.00
7,718,394.53
20,986.00
6,938,796.53
758,612.00

165,253,485.28
2,259,032.32
1,377,032.32
882,000.00
11,644,414.39
11,644,414.39
-

165,253,485.28
2,259,032.32
1,377,032.32
882,000.00
11,644,414.39
11,644,414.39
-

19,494,605.36
226,034.08
330.00
117,796.08
107,908.00

19,494,605.36
226,034.08
330.00
117,796.08
107,908.00

A. Metropolitan Manila Development Authority

2,157,107.00

174,254.00

174,254.00

Personal Services
Maintenance & Other Operating Expenses
Capital Outlays
B. Special Shares of LGUs in the Proceeds of National
Taxes (MOOE)
Share in Tobacco Excise Tax Pursuant to R.A. No. 7171
(Virginia Tobacco)
Share in Tobacco Excise Tax Pursuant to R.A. No. 8240
(Burley and Native Tobacco)

20,986.00
1,377,509.00
758,612.00

330.00
66,016.00
107,908.00

330.00
66,016.00
107,908.00

5,539,287.53

1,382.08

1,382.08

11,061,812.39

11,061,812.39

4,807,593.00

4,807,593.00

832,402.00

832,402.00

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Source, Current Year Appropriations
Fiscal Year 2014
(in thousand pesos)

Schedule 1

Obligations
Particulars

Not Covered by
Allotments
RA 10633

Share in the Utilization and Development of National


Wealth under R.A. No. 7160 and R.A. No. 9513

230

Share in the Gross Income Taxes paid by all Businesses


and Enterprises within the ECOZONES pursuant to R.A.
No. 7922
Share in Value Added Tax (R.A. No. 7643)
Share in Value added Tax in Lieu of Franchise Tax
Pursuant to R.A. No. 7953 and R.A. No. 8407
Prior Years' Obligations
C. Barangay Officials Death Benefits Fund (MOOE)
D. Local Government Support Fund (MOOE)
E. Special Shares of LGUs in the Proceeds of Fire Code
Fees (MOOE)
Contingent Fund
Maintenance & Other Operating Expenses
Capital Outlays
DepEd School Building Program (CO)
E-Government Fund
Maintenance & Other Operating Expenses
Capital Outlays
Feasibility Studies Fund (MOOE)
International Commitments Fund
Maintenance & Other Operating Expenses
Capital Outlays
Miscellaneous Personnel Benefits Fund
Personnel Services
Maintenance & Other Operating Expenses
National Disaster Risk Reduction and Management Fund
(Calamity Fund)
Maintenance & Other Operating Expenses
Capital Outlays
Pension and Gratuity Fund
Personnel Services
Maintenance & Other Operating Expenses
Rehabilitation and Reconstruction Program
Maintenance & Other Operating Expenses
Capital Outlays
Unprogrammed Fund
Personal Services
Maintenance & Other Operating Expenses
Capital Outlays
BSGC
Maintenance & Other Operating Expenses
Capital Outlays

Unreleased Appropriations
Unobligated
Allotments

RA 10633

Other Acts

Unobligated Allotments
Total

RA 10633

Other Acts

1,737,778.11

698,325.20

698,325.20

31,664.17

256.83

256.83

165,291.14

4,708,175.86

4,708,175.86

15,058.00

15,058.00

1.50
27,602.00
355,000.00

1.50
27,602.00
355,000.00

3,604,554.10
22,000.00
-

8.40
398.00
50,000.00
-

1,373.69

8.40
398.00
50,000.00

200,000.00

200,000.00

907,537.50
830,863.87
76,673.63
59,948.72
65,222.74
40,162.74
25,060.00
181,743.17
3,673,483.71
2,567,044.21
1,106,439.50
48,061,210.28
48,061,141.28
69.00

818,248.70
852,838.35
852,838.35
197,653.19
146,127.72
146,127.72
281,550.03
281,550.03
-

818,248.70
852,838.35
852,838.35
197,653.19
146,127.72
146,127.72
281,550.03
281,550.03
-

465,326.88
425,418.38
39,908.50
121,802.59
1,560,838.91
718,997.54
841,841.37
20,603.64
1,025,287.07
1,025,287.07
2,592,350.24
2,591,619.55
730.69

465,326.88
425,418.38
39,908.50
121,802.59
1,560,838.91
718,997.54
841,841.37
20,603.64
1,025,287.07
1,025,287.07
2,592,350.24
2,591,619.55
730.69

13,122,808.05

64,531.68

64,531.68

2,412,660.27

2,412,660.27

12,118,648.23
1,004,159.82
105,433,614.39
104,349,373.93
1,084,240.46
921,098.53
426,417.61
494,680.92
9,280,351.18
2,083,200.99
7,197,150.19
23,365.89
23,365.89

64,531.68
9,725,220.16
9,725,220.16
11,244,255.68
24,658.43
11,219,597.25
128,019,613.07
243,000.00
12,983,040.38
114,793,572.69
2,983,040.38
2,983,040.38
-

64,531.68
9,725,220.16
9,725,220.16
11,244,255.68
24,658.43
11,219,597.25
128,019,613.07
243,000.00
12,983,040.38
114,793,572.69
2,983,040.38
2,983,040.38
-

1,075,021.77
1,337,638.50
631,261.15
631,261.15
7,834,645.79
3,248,923.95
4,585,721.83
2,603,794.75
526,827.74
2,076,967.02
29,861.73
12,195.60
17,666.13

1,075,021.77
1,337,638.50
631,261.15
631,261.15
7,834,645.79
3,248,923.95
4,585,721.83
2,603,794.75
526,827.74
2,076,967.02
29,861.73
12,195.60
17,666.13

29,254.50
29,254.50
24.99
24.99
-

1,373.69

Total

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Source, Current Year Appropriations
Fiscal Year 2014
(in thousand pesos)

Schedule 1

Obligations
Particulars

Not Covered by
Allotments
RA 10633

Support to Foreign-Assisted Projects


Personal Services
Maintenance & Other Operating Expenses
Capital Outlays
General Fund Adjustments
Personal Services
Maintenance & Other Operating Expenses
Capital Outlays
Support for Infrastructure Projects and Social
Programs (CO)
AFP Modernization Program (CO)
Debt Management Program (CO)
Risk Management Program (CO)
Disaster Relief and Mitigation Fund (MOOE)
Reconstruction and Rehabilitation Program
Maintenance & Other Operating Expenses
Capital Outlays
Total Administrative Disability Pension (PS)
People's Survival Fund (MOOE)

231

Automatic Appropriations
Personal Services
Maintenance & Other Operating Expenses
Financial Expenses
Capital Outlays
Retirement and Life Insurance Premium (PS)
Special Account in the General Fund
Personal Services
Maintenance and Other Operating Expenses
Financial Expenses
Capital Outlays
Motor Vehicle Users' Charge Fund
Personal Services
Maintenance and Other Operating Expenses
Capital Outlays
Grants and Donations
Personal Services
Maintenance and Other Operating Expenses
Capital Outlays
Military Camp Sales Proceeds Fund
Personal Services
Maintenance and Other Operating Expenses
Capital Outlays
AFP Modernization Act Trust Fund (CO)
Customs Duties
Maintenance and Other Operating Expenses
Financial Expenses

Unreleased Appropriations
Unobligated
Allotments

RA 10633

Other Acts

Unobligated Allotments
Total

RA 10633

Other Acts

Total

3,551,179.88
1,365,260.86
2,185,919.01
717,940.13
717,940.13
-

282,059.87
282,059.87

282,059.87
282,059.87

2,573,311.12
514,632.14
2,058,678.99
-

2,573,311.12
514,632.14
2,058,678.99
-

43,433.60

19,955,944.50

19,955,944.50

621.90

621.90

4,944,431.69
-

55,568.31
1,000,000.00
20,000,000.00
3,000,000.00
80,000,000.00
6,500,000.00
73,500,000.00
243,000.00
500,000.00

55,568.31
1,000,000.00
20,000,000.00
3,000,000.00
80,000,000.00
6,500,000.00
73,500,000.00
243,000.00
500,000.00

0.33
0.33
-

964,955,961.41
30,776,849.84
379,994,804.21
320,417,750.29
233,766,557.08

4,285,476.05
37,667.50
1,594,576.98
4.23
2,653,227.35

256,292,169.76
1,437,493.82
249,370.22
32,234,250.49
222,371,055.22

260,577,645.81
1,475,161.32
1,843,947.20
32,234,254.71
225,024,282.57

0.33
-

30,227,924.10
6,074,756.22
542,367.35
4,810,286.25
0.77
722,101.85
11,651,869.44
6,558.39
3,120,908.44
8,524,402.61
3,108,999.62
846,973.45
2,262,026.17
778,064.52
32,088.98
745,975.54
19,500.00
3,467,387.22
3,467,387.22
-

3,722,090.92
37,667.50
1,048,703.59
4.23
2,635,715.61
559,898.68
542,386.94
17,511.74
1,606.28
1,606.28
-

1,437,425.73
1,454,402.09
68.10
230,335.35
1,223,998.64
886,513.85
19,034.87
867,478.98
841,128.51
-

1,437,425.73
3,722,090.92
37,667.50
1,048,703.59
4.23
2,635,715.61
1,454,402.09
68.10
230,335.35
1,223,998.64
559,898.68
542,386.94
17,511.74
886,513.85
19,034.87
867,478.98
841,128.51
1,606.28
1,606.28
-

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Source, Current Year Appropriations
Fiscal Year 2014
(in thousand pesos)

Schedule 1

Obligations
Particulars

Not Covered by
Allotments
RA 10633

Tax Subsidy
Maintenance and Other Operating Expenses
Capital Outlays
Internal Revenue Allotment (MOOE)
Tax Refunds (MOOE)
Net Lending
Debt Service
Principal Amortization (CO)
Interest Payment (FE)
Supplemental Appropriations
Personnel Services
Maintenance and Other Operating Expenses
Financial Expenses
Capital Outlays
Difference between totals and sum of components is due to rounding off.

Unreleased Appropriations
Unobligated
Allotments

RA 10633

26,174,314.05
26,174,314.05
341,542,845.84
541,910,300.42
221,492,550.90
320,417,749.51
-

Other Acts
-

22,467,608.00
14,874,864.00
100,407.00
7,492,337.00

Unobligated Allotments
Total
22,467,608.00
14,874,864.00
100,407.00
7,492,337.00

RA 10633

Other Acts

1,880.16
-

251,672,699.58
219,438,449.10
32,234,250.49
-

Total
1,880.16
251,672,699.58
219,438,449.10
32,234,250.49
-

232

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Source, Current Year Appropriations
Fiscal Year 2014
(in thousand pesos)

Schedule 1

Reversion
Particulars

Unreleased
Appropriations

Retention

Unobligated
Allotments

Unreleased
Appropriations

Unobligated
Allotments

Current Year Appropriations


Personnel Services
Maintenance and Other Operating Expenses
Financial Expenses
Capital Outlays

11,740,866.45

11,393,243.90

218,259,623.14

452,388,428.53

11,740,866.45
-

11,393,243.90
0.00
-

49,489,372.83
100,407.00
168,669,843.31

180,994.83
65,483,716.44
32,355,298.62
354,368,418.64

General Appropriations Act


Personnel Services
Maintenance and Other Operating Expenses
Financial Expenses
Capital Outlays

11,740,866.45
11,740,866.45
-

9,934,696.51
9,934,696.51
0.00
-

195,792,015.14
34,614,508.83
161,177,506.31

193,269,330.11
164,380.89
63,639,769.24
121,043.91
129,344,136.07

Overall Savings
Personnel Services
Maintenance and Other Operating Expenses
Financial Expense
Capital Outlays

233

Regular Appropriations
Personnel Services
Maintenance and Other Operating Expenses
Financial Expense
Capital Outlays

1,491,096.26
1,491,096.26
-

6,725,417.53
6,725,417.53
0.00
-

40,788,300.05
7,388,744.05
33,399,556.00

176,984,003.73
150,449.18
56,480,162.37
121,043.91
120,232,348.26

Special Purpose Funds


Personnel Services
Maintenance and Other Operating Expenses
Capital Outlays

10,249,770.19
10,249,770.19
-

3,209,278.98
3,209,278.98
-

155,003,715.09
27,225,764.78
127,777,950.31

16,285,326.38
13,931.71
7,159,606.87
9,111,787.80

Breakdown of Special Purpose Funds


Budgetary Support to GOCCs
Maintenance & Other Operating Expenses
Capital Outlays
Allocation to Local Government Units
Personnel Services
Maintenance & Other Operating Expenses
Capital Outlays

10,249,770.19
-

3,209,278.98
330.00
330.00
-

155,003,715.09
2,259,032.32
1,377,032.32
882,000.00
11,644,414.39
11,644,414.39
-

16,285,326.38
225,704.08
117,796.08
107,908.00

A. Metropolitan Manila Development Authority

330.00

173,924.00

Personal Services
Maintenance & Other Operating Expenses
Capital Outlays
B. Special Shares of LGUs in the Proceeds of National
Taxes (MOOE)
Share in Tobacco Excise Tax Pursuant to R.A. No. 7171
(Virginia Tobacco)
Share in Tobacco Excise Tax Pursuant to R.A. No. 8240
(Burley and Native Tobacco)

330.00
-

66,016.00
107,908.00

11,061,812.39

4,807,593.00

832,402.00

1,382.08

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Source, Current Year Appropriations
Fiscal Year 2014
(in thousand pesos)

Schedule 1

Reversion
Particulars

Share in the Utilization and Development of National


Wealth under R.A. No. 7160 and R.A. No. 9513

Unreleased
Appropriations

Retention

Unobligated
Allotments

Unreleased
Appropriations

Unobligated
Allotments

698,325.20

256.83

4,708,175.86

15,058.00

1.50

C. Barangay Officials Death Benefits Fund (MOOE)

27,602.00

398.00

D. Local Government Support Fund (MOOE)


E. Special Shares of LGUs in the Proceeds of Fire Code
Fees (MOOE)
Contingent Fund
Maintenance & Other Operating Expenses
Capital Outlays
DepEd School Building Program (CO)
E-Government Fund
Maintenance & Other Operating Expenses
Capital Outlays
Feasibility Studies Fund (MOOE)
International Commitments Fund
Maintenance & Other Operating Expenses
Capital Outlays
Miscellaneous Personnel Benefits Fund
Personnel Services
Maintenance & Other Operating Expenses
National Disaster Risk Reduction and Management Fund
(Calamity Fund)
Maintenance & Other Operating Expenses
Capital Outlays
Pension and Gratuity Fund
Personnel Services
Maintenance & Other Operating Expenses
Rehabilitation and Reconstruction Program
Maintenance & Other Operating Expenses
Capital Outlays
Unprogrammed Fund
Personal Services
Maintenance & Other Operating Expenses
Capital Outlays
BSGC
Maintenance & Other Operating Expenses
Capital Outlays

355,000.00

50,000.00

200,000.00

Share in the Gross Income Taxes paid by all Businesses


and Enterprises within the ECOZONES pursuant to R.A.
No. 7922
Share in Value Added Tax (R.A. No. 7643)
Share in Value added Tax in Lieu of Franchise Tax
Pursuant to R.A. No. 7953 and R.A. No. 8407
Prior Years' Obligations

234

281,550.03
281,550.03
9,725,220.16
9,725,220.16
243,000.00
243,000.00
-

2,591,015.55
2,591,015.55
617,933.43
617,933.43
-

1,373.69

8.40

818,248.70
852,838.35
852,838.35
197,653.19
146,127.72
146,127.72
-

465,326.88
425,418.38
39,908.50
121,802.59
1,560,838.91
718,997.54
841,841.37
20,603.64
1,025,287.07
1,025,287.07
1,334.69
604.00
730.69

64,531.68

2,412,660.27

64,531.68
11,244,255.68
24,658.43
11,219,597.25
127,776,613.07
12,983,040.38
114,793,572.69
2,983,040.38
2,983,040.38
-

1,075,021.77
1,337,638.50
13,327.71
13,327.71
7,834,645.79
3,248,923.95
4,585,721.83
2,603,794.75
526,827.74
2,076,967.02
29,861.73
12,195.60
17,666.13

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Source, Current Year Appropriations
Fiscal Year 2014
(in thousand pesos)

Schedule 1

Reversion
Particulars

Support to Foreign-Assisted Projects


Personal Services
Maintenance & Other Operating Expenses
Capital Outlays
General Fund Adjustments
Personal Services
Maintenance & Other Operating Expenses
Capital Outlays
Support for Infrastructure Projects and Social Programs
(CO)
AFP Modernization Program (CO)
Debt Management Program (CO)
Risk Management Program (CO)
Disaster Relief and Mitigation Fund (MOOE)
Reconstruction and Rehabilitation Program
Maintenance & Other Operating Expenses
Capital Outlays
Total Administrative Disability Pension (PS)
People's Survival Fund (MOOE)

235

Automatic Appropriations
Personal Services
Maintenance & Other Operating Expenses
Financial Expenses
Capital Outlays
Retirement and Life Insurance Premium (PS)
Special Account in the General Fund
Personal Services
Maintenance and Other Operating Expenses
Financial Expenses
Capital Outlays
Motor Vehicle Users' Charge Fund
Personal Services
Maintenance and Other Operating Expenses
Capital Outlays
Grants and Donations
Personal Services
Maintenance and Other Operating Expenses
Capital Outlays
Military Camp Sales Proceeds Fund
Personal Services
Maintenance and Other Operating Expenses
Capital Outlays
AFP Modernization Act Trust Fund (CO)
Customs Duties
Maintenance and Other Operating Expenses
Financial Expenses

Unreleased
Appropriations

Retention

Unobligated
Allotments

Unreleased
Appropriations

Unobligated
Allotments

282,059.87
282,059.87

2,573,311.12
514,632.14
2,058,678.99
-

19,955,944.50

621.90

55,568.31
1,000,000.00
20,000,000.00
3,000,000.00
80,000,000.00
6,500,000.00
73,500,000.00
500,000.00

243,000.00
-

1,458,547.39
1,458,547.39
-

259,119,098.42
16,613.93
1,843,947.20
32,234,254.71
225,024,282.57

1,420,811.80
37,667.50
37,667.50
68.10
68.10
-

16,613.93
3,684,423.43
1,048,703.59
4.23
2,635,715.61
1,454,333.99
230,335.35
1,223,998.64
559,898.68
542,386.94
17,511.74
886,513.85
19,034.87
867,478.98
841,128.51
1,606.28
1,606.28
-

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Source, Current Year Appropriations
Fiscal Year 2014
(in thousand pesos)

Schedule 1

Reversion
Particulars

Tax Subsidy
Maintenance and Other Operating Expenses
Capital Outlays
Internal Revenue Allotment (MOOE)
Tax Refunds (MOOE)
Net Lending
Debt Service
Principal Amortization (CO)
Interest Payment (FE)
Supplemental Appropriations
Personnel Services
Maintenance and Other Operating Expenses
Financial Expenses
Capital Outlays
Difference between totals and sum of components is due to rounding off.

Unreleased
Appropriations

Retention

Unobligated
Allotments

Unreleased
Appropriations

Unobligated
Allotments

1,880.16
251,672,699.58

219,438,449.10
32,234,250.49

22,467,608.00

14,874,864.00
100,407.00
7,492,337.00

236

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Source, Prior Year (Continuing Appropriations)
Fiscal Year 2014
(in thousand pesos)

Schedule 2

Appropriations

Adjustments RA 10352

Adjustments (Other Acts)

Particulars
RA 10352
Prior Year (Continuing Appropriations)
Personal Services
Maintenance and Other Operating Expenses
Financial Expenses
Capital Outlays
Alloted Continuing Appropriations

Other Acts*

Total

205,113,178.89

245,128,826.53

450,242,005.42

206,097.78
69,794,362.63
5,315.04
135,107,403.45

513,317.30
4,813,289.94
11,362,390.58
228,439,828.71

719,415.07
74,607,652.57
11,367,705.62
363,547,232.16

Realignment
60,758.05
(2,951,084.36)
2,890,326.32

Others

(624,500.00)

(2,175,874.51)

(400,000.00)
(224,500.00)

(175,378.07)
(3,125,152.13)
1,124,655.69

Realignment
4,367,348.16
(4,367,348.16)

(226,372,139.30)
(426,466.58)
170,303.52
(11,362,390.58)
(214,753,585.67)

237

75,894,807.37

230,528,826.53

306,423,633.90

(624,500.00)

2,199,625.49

206,097.78
37,246,104.76
5,315.04
38,437,289.79

513,317.30
1,413,289.94
11,362,390.58
217,239,828.71

719,415.07
38,659,394.71
11,367,705.62
255,677,118.50

60,758.05
(3,239,200.08)
3,178,442.03

(400,000.00)
(224,500.00)

(175,378.07)
914,801.87
1,460,201.69

(384,669.51)
384,669.51

(426,466.58)
170,303.52
(11,362,390.58)
(214,753,585.67)

Regular Appropriations
Personal Services
Maintenance and Other Operating Expenses
Financial Expenses
Capital Outlays

64,000,058.07
184,183.88
27,590,838.27
5,315.04
36,219,720.89

2,204,129.74
504,249.65
1,135,557.27
564,322.82

66,204,187.81
688,433.53
28,726,395.54
5,315.04
36,784,043.71

60,758.05
(3,252,759.39)
3,192,001.34

(624,500.00)
(400,000.00)
(224,500.00)

106,843.16
(153,654.18)
(1,238,057.60)
1,498,554.94

(384,669.51)
384,669.51

23,834.94
(423,758.54)
317,725.99
129,867.49

Special Account in the General Fund


Maintenance and Other Operating Expenses
Capital Outlays

2,107,625.19
2,100,337.62
7,287.57

Special Purpose Funds


Personal Services
Maintenance and Other Operating Expenses
Capital Outlays

5,886,430.89
21,913.90
3,851,966.98
2,012,550.01

32,913.19
4,752.19
28,161.00

5,919,344.08
26,666.09
3,851,966.98
2,040,711.01

Automatic Appropriations
Personal Services

3,900,693.21
-

228,291,783.60
4,315.46

232,192,476.81
4,315.46

3,702,961.89
197,731.33

277,732.67
11,362,390.58
216,647,344.89

3,980,694.56
11,362,390.58
216,845,076.21

129,218,371.52

14,600,000.00

143,818,371.52

32,548,257.87
96,670,113.66

3,400,000.00
11,200,000.00

35,948,257.87
107,870,113.66

13,365,427.51

3,400,000.00

16,765,427.51

624,500.00

2,545,423.92
10,820,003.59

3,400,000.00
-

5,945,423.92
10,820,003.59

960,046.00
(335,546.00)

Maintenance and Other Operating Expenses


Financial Expenses
Capital Outlays
Unalloted Continuing Appropriations
Maintenance and Other Operating Expenses
Capital Outlays
Regular Appropriations
Maintenance and Other Operating Expenses
Capital Outlays
Special Account in the General Fund
Maintenance and Other Operating Expenses
Capital Outlays

2,107,625.19
2,100,337.62
7,287.57

Others

Personal Services
Maintenance and Other Operating Expenses
Financial Expenses
Capital Outlays

Withdrawal

(226,372,139.30)

4,997,473.60
4,997,473.80
(0.20)

(98,497.46)
(21,723.89)
(61,596.71)
(15,176.86)

(28,161.00)
(28,161.00)

(2,806,193.82)
-

(226,367,813.24)
(2,708.04)

(2,783,017.63)
(23,176.19)

(147,422.46)
(11,362,390.58)
(214,855,292.16)

(4,375,500.00)

(4,039,954.00)
(335,546.00)

13,559.31
(13,559.31)

288,115.72
(288,115.72)

4,752,017.67
(4,752,017.67)
(125,800.00)
125,800.00

5,000,800.00

5,000,800.00

(5,000,000.00)

5,000,000.00
800.00

5,000,000.00
800.00

(5,000,000.00)
-

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Source, Prior Year (Continuing Appropriations)
Fiscal Year 2014
(in thousand pesos)

Schedule 2

Appropriations

Adjustments RA 10352

Adjustments (Other Acts)

Particulars
RA 10352
Special Purpose Funds
Maintenance and Other Operating Expenses
Capital Outlays
Breakdown of Special Purpose Funds
Budgetary Support to GOCCs
Maintenance & Other Operating Expenses
Allocation to Local Government Units
Maintenance & Other Operating Expenses
A. Special Shares of LGUs in the Proceeds of
National Taxes (MOOE)
Share in Tobacco Excise Tax Pursuant to
R.A. No. 7171 (Virginia Tobacco)

238

Shares in Tobacco Excise Tax Pursuant to


R.A. No. 8240 (Burley and Native Tobacco)
Share in Value added Tax in Lieu of
Franchise Tax Pursuant to R.A. No. 7953
and R.A. No. 8407
Prior Years' Obligations
C. Local Government Support Fund (MOOE)
Calamity Fund
Maintenance & Other Operating Expenses
Capital Outlays
Contingent Fund
Maintenance & Other Operating Expenses
Capital Outlays
DepEd School Building Program (CO)
Unprogrammed Fund

Other Acts*

Total

Realignment

Withdrawal

Others

Realignment

110,852,144.01

11,200,000.00

122,052,144.01

25,002,833.95
85,849,310.06

11,200,000.00

25,002,833.95
97,049,310.06

110,852,144.01
2,385,751.60

11,200,000.00
-

122,052,144.01
2,385,751.60

288,115.72
(288,115.72)

Others

4,877,817.67
(4,877,817.67)

2,385,751.60
546,173.92

2,385,751.60
546,173.92

546,173.92

546,173.92

346,173.92

346,173.92

(18,844.90)

(18,844.90)

18,844.90

18,844.90

18,844.90
-

198,625.13
147,548.80
200,000.00
3,764,396.74

11,200,000.00

198,625.13
147,548.80
200,000.00
14,964,396.74

(18,844.90)
-

384,711.74
3,379,685.00
778,077.27
533,366.40
244,710.87
2,797.00
103,374,947.48

11,200,000.00
-

384,711.74
14,579,685.00
778,077.27
533,366.40
244,710.87
2,797.00
103,374,947.48

505,898.68
(505,898.68)
(217,782.96)
217,782.96
-

4,877,817.67
(4,877,817.67)
-

Maintenance & Other Operating Expenses


Capital Outlays
Budgetary Suppport to GOCCs
Maintenance & Other Operating Expenses
Capital Outlays
Support to Foreign-Assisted Projects
Maintenance & Other Operating Expenses
Capital Outlays
General Fund Adjustments

21,152,830.29
82,222,117.19
16,817,017.19
16,769,923.00
47,094.19
2,225,694.00
166,505.00
2,059,189.00
312,175.00

21,152,830.29
82,222,117.19
16,817,017.19
16,769,923.00
47,094.19
2,225,694.00
166,505.00
2,059,189.00
312,175.00

Capital Outlays
Support to Infrastructure Projects and Social
Programs
Maintenance & Other Operating Expenses
Capital Outlays

312,175.00

312,175.00

12,524,751.29
3,966,402.29
8,558,349.00

12,524,751.29
3,966,402.29
8,558,349.00

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Source, Prior Year (Continuing Appropriations)
Fiscal Year 2014
(in thousand pesos)

Schedule 2

Appropriations

Adjustments RA 10352

Adjustments (Other Acts)

Particulars
RA 10352
AFP Modernization Program (CO)
Debt Management Program (CO)
People's Survival Fund
Maintenance & Other Operating Expenses
Capital Outlays
Difference between totals and sum of components is due to rounding off.

Other Acts*

Total

Realignment

Withdrawal

Others

Realignment

Others

10,632,180.00
60,363,130.00
500,000.00

10,632,180.00
60,363,130.00
500,000.00

250,000.00
250,000.00

250,000.00
250,000.00

239

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Source, Prior Year (Continuing Appropriations)
Fiscal Year 2014
(in thousand pesos)

Schedule 2

Adjusted Appropriations

Allotments (Net of Realignment)

Obligations

Particulars

Prior Year (Continuing Appropriations)

Not Covered by
Allotments
RA
Total
10352

Covered by Allotments
RA 10352

Other Acts*

Total

RA 10352

Other Acts*

Total
RA 10352

Other Acts*

Total

Total

202,312,804.38

18,756,687.23

221,069,491.60

84,851,678.01

18,463,530.87

103,315,208.88

50,235,943.50

14,425,585.81

64,661,529.30

3,190.00

3,190.00

64,664,719.30

91,477.75
63,318,126.13
5,315.04
138,897,885.45

86,850.72
9,350,941.62
9,318,894.88

178,328.47
72,669,067.76
5,315.04
148,216,780.34

91,477.75
36,937,168.69
5,315.04
47,817,716.52

86,850.72
9,350,941.62
9,025,738.53

178,328.47
46,288,110.32
5,315.04
56,843,455.05

64,133.38
19,065,858.81
0.14
31,105,951.17

7,065.25
8,471,920.22
5,946,600.34

71,198.62
27,537,779.03
0.14
37,052,551.51

3,190.00
-

3,190.00
-

71,198.62
27,540,969.03
0.14
37,052,551.51

77,469,932.86

4,156,687.23

81,626,620.08

77,469,932.86

4,156,687.23

81,626,620.08

44,142,508.29

881,723.44

45,024,231.73

3,190.00

3,190.00

45,027,421.73

91,477.75
34,521,706.55
5,315.04
42,851,433.52

86,850.72
1,198,923.96
2,870,912.55

178,328.47
35,720,630.51
5,315.04
45,722,346.06

91,477.75
34,521,706.55
5,315.04
42,851,433.52

86,850.72
1,198,923.96
2,870,912.55

178,328.47
35,720,630.51
5,315.04
45,722,346.06

64,133.38
17,497,189.69
0.14
26,581,185.09

7,065.25
651,154.81
223,503.38

71,198.62
18,148,344.50
0.14
26,804,688.47

3,190.00
-

3,190.00
-

71,198.62
18,151,534.50
0.14
26,804,688.47

63,482,401.24
91,287.74

2,227,964.68
80,491.11

65,710,365.91
171,778.86

63,482,401.24
91,287.74

2,227,964.68
80,491.11

65,710,365.91
171,778.86

38,606,522.24
63,947.87

855,011.53
5,049.09

39,461,533.77
68,996.96

3,000.00
-

3,000.00
-

39,464,533.77
68,996.96

Maintenance and Other Operating Expenses


Financial Expenses
Capital Outlays

22,700,021.29
5,315.04
40,685,777.17

1,068,613.75
1,078,859.82

23,768,635.04
5,315.04
41,764,636.98

22,700,021.29
5,315.04
40,685,777.17

1,068,613.75
1,078,859.82

23,768,635.04
5,315.04
41,764,636.98

13,505,622.90
0.14
25,036,951.34

627,103.45
222,858.98

14,132,726.35
0.14
25,259,810.32

3,000.00
-

3,000.00
-

14,135,726.35
0.14
25,259,810.32

Special Account in the General Fund


Maintenance and Other Operating Expenses
Capital Outlays

7,105,098.79
7,097,811.42
7,287.37

7,105,098.79
7,097,811.42
7,287.37

7,105,098.79
7,097,811.42
7,287.37

7,105,098.79
7,097,811.42
7,287.37

332,375.00
325,297.41
7,077.60

Special Purpose Funds


Personal Services
Maintenance and Other Operating Expenses
Capital Outlays

5,787,933.43
190.01
3,803,929.58
1,983,813.85

4,752.19
4,752.19
-

5,792,685.62
4,942.20
3,803,929.58
1,983,813.85

5,787,933.43
190.01
3,803,929.58
1,983,813.85

4,752.19
4,752.19
-

5,792,685.62
4,942.20
3,803,929.58
1,983,813.85

5,153,936.83
185.51
3,630,557.03
1,523,194.29

408.73
408.73
-

5,154,345.56
594.24
3,630,557.03
1,523,194.29

Automatic Appropriations
Personal Services
Maintenance and Other Operating Expenses
Financial Expenses
Capital Outlays

1,094,499.39
919,944.26
174,555.13

1,923,970.36
1,607.42
130,310.21
1,792,052.73

3,018,469.75
1,607.42
1,050,254.47
1,966,607.86

1,094,499.39
919,944.26
174,555.13

1,923,970.36
1,607.42
130,310.21
1,792,052.73

3,018,469.75
1,607.42
1,050,254.47
1,966,607.86

49,674.22
35,712.36
13,961.86

26,303.18
1,607.42
24,051.36
644.40

Unalloted Continuing Appropriationss


Maintenance and Other Operating Expenses
Capital Outlays

124,842,871.52
28,796,419.58
96,046,451.94

14,600,000.00
8,152,017.67
6,447,982.34

139,442,871.52
36,948,437.25
102,494,434.27

7,381,745.15
2,415,462.14
4,966,283.01

14,306,843.65
8,152,017.67
6,154,825.98

21,688,588.80
10,567,479.81
11,121,108.99

6,093,435.21
1,568,669.12
4,524,766.09

13,989,927.51
3,505,469.92
10,484,457.59

3,400,000.00
3,274,200.00
125,800.00

17,389,927.51
6,779,669.92
10,610,257.59

2,684,267.15
1,004,689.00
1,679,578.15

3,400,000.00
3,274,200.00
125,800.00

6,084,267.15
4,278,889.00
1,805,378.15

1,994,451.69
626,762.74
1,367,688.94

Personal Services
Maintenance and Other Operating Expenses
Financial Expenses
Capital Outlays
Alloted Continuing Appropriations
Personal Services
Maintenance and Other Operating Expenses
Financial Expenses
Capital Outlays
Regular Appropriations
Personal Services

240

Regular Appropriations
Maintenance and Other Operating Expenses
Capital Outlays
Special Account in the General Fund
Maintenance and Other Operating Expenses
Capital Outlays

332,375.00
325,297.41
7,077.60

332,375.00
325,297.41
7,077.60

190.00
190.00
-

190.00
190.00
-

75,977.39
1,607.42
59,763.71
14,606.26

75,977.39
1,607.42
59,763.71
14,606.26

13,543,862.36
7,820,765.41
5,723,096.96

19,637,297.57
9,389,434.53
10,247,863.04

19,637,297.57
9,389,434.53
10,247,863.04

3,345,125.16
3,219,325.16
125,800.00

5,339,576.85
3,846,087.91
1,493,488.94

5,339,576.85
3,846,087.91
1,493,488.94

5,154,535.56
594.24
3,630,747.03
1,523,194.29

800.00

800.00

800.00

800.00

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Source, Prior Year (Continuing Appropriations)
Fiscal Year 2014
(in thousand pesos)

Schedule 2

Adjusted Appropriations

Allotments (Net of Realignment)

Obligations

Particulars

Special Purpose Funds


Maintenance and Other Operating Expenses
Capital Outlays

Not Covered by
Allotments
RA
Total
10352

Covered by Allotments
RA 10352

Other Acts*

Total

RA 10352

Other Acts*

Total
RA 10352

Other Acts*

Total

Total

241

110,852,144.01
25,290,949.67
85,561,194.34

11,200,000.00
4,877,817.67
6,322,182.34

122,052,144.01
30,168,767.33
91,883,376.68

4,697,478.00
1,410,773.14
3,286,704.86

10,906,843.65
4,877,817.67
6,029,025.98

15,604,321.65
6,288,590.81
9,315,730.84

4,098,983.52
941,906.38
3,157,077.14

10,198,737.20
4,601,440.24
5,597,296.96

14,297,720.72
5,543,346.62
8,754,374.10

14,297,720.72
5,543,346.62
8,754,374.10

Breakdown of Special Purpose Funds


110,852,144.01
Budgetary Support to GOCCs
2,385,751.60
Maintenance & Other Operating Expenses
2,385,751.60
Allocation to Local Government Units
546,173.92
Maintenance & Other Operating Expenses
546,173.92
A. Special Shares of LGUs in the Proceeds
346,173.92
of National Taxes (MOOE)
Share in Tobacco Excise Tax Pursuant to
R.A. No. 7171 (Virginia Tobacco)
Shares in Tobacco Excise Tax Pursuant
to R.A. No. 8240 (Burley and Native
18,844.90
Tobacco)
Share in Value added Tax in Lieu of
Franchise Tax Pursuant to R.A. No. 7953
198,625.13
and R.A. No. 8407
128,703.90
Prior Years' Obligations
200,000.00
C. Local Government Support Fund (MOOE)
Calamity Fund
3,764,396.74
Maintenance & Other Operating Expenses
890,610.41
Capital Outlays
2,873,786.33
Contingent Fund
778,077.27
Maintenance & Other Operating Expenses
315,583.44
Capital Outlays
462,493.83
DepEd School Building Program (CO)
2,797.00
Unprogrammed Fund
103,374,947.48
Maintenance & Other Operating Expenses
21,152,830.29
Capital Outlays
82,222,117.19
16,817,017.19
Budgetary Suppport to GOCCs
Maintenance & Other Operating Expenses 16,769,923.00
Capital Outlays
47,094.19
2,225,694.00
Support to Foreign-Assisted Projects

11,200,000.00
-

122,052,144.01
2,385,751.60
2,385,751.60
546,173.92
546,173.92

4,697,478.00
204,579.29
204,579.29

10,906,843.65
-

15,604,321.65
204,579.29
204,579.29

4,098,983.52
204,579.29
204,579.29

10,198,737.20
-

14,297,720.72
204,579.29
204,579.29

14,297,720.72
204,579.29
204,579.29

346,173.92

18,844.90

18,844.90

18,844.90

18,844.90

18,844.90

18,844.90

18,844.90

185,734.39
13,380,249.73
5,063,942.14
8,316,307.58
712,891.71
274,825.20
438,066.51
-

185,734.39
13,380,249.73
5,063,942.14
8,316,307.58
712,891.71
274,825.20
438,066.51
-

Maintenance & Other Operating Expenses


Capital Outlays
General Fund Adjustments
Capital Outlays
Support to Infrastructure Projects and
Social Programs
Maintenance & Other Operating Expenses
Capital Outlays

11,200,000.00
4,877,817.67
6,322,182.34
-

18,844.90

18,844.90

198,625.13
128,703.90
200,000.00
14,964,396.74
5,768,428.08
9,195,968.66
778,077.27
315,583.44
462,493.83
2,797.00
103,374,947.48
21,152,830.29
82,222,117.19
16,817,017.19
16,769,923.00
47,094.19
2,225,694.00

185,734.39
3,714,821.44
890,610.41
2,824,211.03
778,077.27
315,583.44
462,493.83
-

10,906,843.65
4,877,817.67
6,029,025.98
-

18,844.90

18,844.90

185,734.39
14,621,665.09
5,768,428.08
8,853,237.01
778,077.27
315,583.44
462,493.83
-

185,734.39
3,181,512.52
462,501.90
2,719,010.63
712,891.71
274,825.20
438,066.51
-

10,198,737.20
4,601,440.24
5,597,296.96
-

166,505.00
2,059,189.00
312,175.00
312,175.00

166,505.00
2,059,189.00
312,175.00
312,175.00

12,524,751.29
3,966,402.29
8,558,349.00

12,524,751.29
3,966,402.29
8,558,349.00

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Source, Prior Year (Continuing Appropriations)
Fiscal Year 2014
(in thousand pesos)

Schedule 2

Adjusted Appropriations

Allotments (Net of Realignment)

Obligations

Particulars
Other Acts*

Total

RA 10352

Other Acts*

Total
RA 10352

AFP Modernization Program (CO)


Debt Management Program (CO)
People's Survival Fund
Maintenance & Other Operating Expenses
Capital Outlays

Not Covered by
Allotments
RA
Total
10352

Covered by Allotments
RA 10352

10,632,180.00
60,363,130.00
500,000.00
250,000.00
250,000.00

Difference between totals and sum of components is due to rounding off.

10,632,180.00
60,363,130.00
500,000.00
250,000.00
250,000.00

Other Acts*
-

Total
-

Total

242

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Source, Prior Year (Continuing Appropriations)
Fiscal Year 2014
(in thousand pesos)

Schedule 2

Unreleased Appropriations

Unobligated Allotments

Reversion

Particulars
RA 10352
Prior Year (Continuing Appropriations)
Personal Services
Maintenance and Other Operating Expenses
Financial Expenses
Capital Outlays
Alloted Continuing Appropriations
Personal Services
Maintenance and Other Operating Expenses
Financial Expenses
Capital Outlays

Other Acts*

117,461,126.37
26,380,957.44
91,080,168.93

293,156.35
293,156.35

Total

RA 10352

117,754,282.72
26,380,957.44
91,373,325.28

Other Acts*

Unreleased
Appropriations

Total

34,615,734.51
27,344.38
17,871,309.88
5,314.90
16,711,765.35

4,037,945.07
79,785.47
879,021.40
3,079,138.19

38,653,679.58
107,129.85
18,750,331.28
5,314.90
19,790,903.54

117,754,282.72
26,380,957.44
91,373,325.28

Retention

Unobligated
Allotments

Unobligated
Allotments

36,317,746.67
17,997,702.80
5,314.90
18,314,728.98

2,335,932.91
107,129.85
752,628.49
1,476,174.57

243

33,327,424.57
27,344.38
17,024,516.86
5,314.90
16,270,248.43

3,274,963.78
79,785.47
547,769.14
2,647,409.17

36,602,388.35
107,129.85
17,572,286.00
5,314.90
18,917,657.60

34,266,455.45
16,819,657.52
5,314.90
17,441,483.03

2,335,932.91
107,129.85
752,628.49
1,476,174.57

Regular Appropriations
Personal Services
Maintenance and Other Operating Expenses
Financial Expenses
Capital Outlays

24,875,879.00
27,339.88
9,194,398.39
5,314.90
15,648,825.83

1,372,953.15
75,442.02
441,510.29
856,000.83

26,248,832.14
102,781.90
9,635,908.68
5,314.90
16,504,826.66

23,917,371.70
8,883,280.20
5,314.90
15,028,776.60

2,331,460.44
102,781.90
752,628.49
1,476,050.06

Special Account in the General Fund


Maintenance and Other Operating Expenses
Capital Outlays
Special Purpose Funds
Personal Services
Maintenance and Other Operating Expenses
Capital Outlays

6,772,723.79
6,772,514.02
209.77
633,996.60
4.50
173,372.55
460,619.56

4,343.45
4,343.45
-

6,772,723.79
6,772,514.02
209.77
638,340.06
4,347.95
173,372.55
460,619.56

6,772,723.79
6,772,514.02
209.77
633,992.10
173,372.55
460,619.56

4,347.95
4,347.95
-

Automatic Appropriations
Personal Services
Maintenance and Other Operating Expenses
Financial Expenses
Capital Outlays

1,044,825.18
884,231.90
160,593.27

1,897,667.18
106,258.85
1,791,408.33

2,942,492.36
990,490.76
1,952,001.60

2,942,367.85
990,490.76
1,951,877.10

124.51
124.51

117,754,282.72
26,380,957.44
91,373,325.28

1,288,309.94
846,793.02
441,516.92

762,981.28
331,252.26
431,729.02

2,051,291.23
1,178,045.28
873,245.95

117,754,282.72
26,380,957.44
91,373,325.28

2,051,291.23
1,178,045.28
873,245.95

689,815.47
377,926.26
311,889.21

54,874.84
54,874.84
-

744,690.30
432,801.09
311,889.21

11,305,660.36
2,500,780.92
8,804,879.44

744,690.30
432,801.09
311,889.21

Unalloted Continuing Appropriationss


Maintenance and Other Operating Expenses
Capital Outlays

117,461,126.37
26,380,957.44
91,080,168.93

293,156.35
293,156.35

Regular Appropriations
Maintenance and Other Operating Expenses
Capital Outlays

11,305,660.36
2,500,780.92
8,804,879.44

11,305,660.36
2,500,780.92
8,804,879.44

Special Account in the General Fund


Maintenance and Other Operating Expenses
Capital Outlays

800.00
800.00

800.00
800.00

800.00
800.00

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Source, Prior Year (Continuing Appropriations)
Fiscal Year 2014
(in thousand pesos)

Schedule 2

Unreleased Appropriations

Unobligated Allotments

Reversion

Particulars
RA 10352
Special Purpose Funds
Maintenance and Other Operating Expenses
Capital Outlays

244

Breakdown of Special Purpose Funds


Budgetary Support to GOCCs
Maintenance & Other Operating Expenses
Allocation to Local Government Units
Maintenance & Other Operating Expenses
A. Special Shares of LGUs in the Proceeds
of National Taxes (MOOE)
Share in Tobacco Excise Tax Pursuant to
R.A. No. 7171 (Virginia Tobacco)
Shares in Tobacco Excise Tax Pursuant
to R.A. No. 8240 (Burley and Native
Tobacco)
Share in Value added Tax in Lieu of
Franchise Tax Pursuant to R.A. No. 7953
and R.A. No. 8407
Prior Years' Obligations
C. Local Government Support Fund (MOOE)
Calamity Fund
Maintenance & Other Operating Expenses
Capital Outlays
Contingent Fund
Maintenance & Other Operating Expenses
Capital Outlays
DepEd School Building Program (CO)
Unprogrammed Fund
Maintenance & Other Operating Expenses
Capital Outlays
Budgetary Suppport to GOCCs
Maintenance & Other Operating Expenses
Capital Outlays
Support to Foreign-Assisted Projects
Maintenance & Other Operating Expenses
Capital Outlays
General Fund Adjustments
Capital Outlays
Support to Infrastructure Projects and
Social Programs
Maintenance & Other Operating Expenses
Capital Outlays

Other Acts*

Total

RA 10352

Other Acts*

Unreleased
Appropriations

Total

Retention

Unobligated
Allotments

Unobligated
Allotments

106,154,666.01
23,880,176.52
82,274,489.49

293,156.35
293,156.35

106,447,822.37
23,880,176.52
82,567,645.84

598,494.48
468,866.76
129,627.71

708,106.45
276,377.42
431,729.02

1,306,600.92
745,244.18
561,356.74

106,447,822.37
23,880,176.52
82,567,645.84

1,306,600.92
745,244.18
561,356.74

106,154,666.01
2,385,751.60
2,385,751.60
341,594.63
341,594.63

293,156.35
-

106,447,822.37
2,385,751.60
2,385,751.60
341,594.63
341,594.63

598,494.48
-

708,106.45
-

1,306,600.92
-

106,447,822.37
2,385,751.60
2,385,751.60
341,594.63
341,594.63

1,306,600.92
-

327,329.02

327,329.02

327,329.02

198,625.13
128,703.90
14,265.61
49,575.30
49,575.30
2,797.00
103,374,947.48
21,152,830.29
82,222,117.19
16,817,017.19
16,769,923.00
47,094.19
2,225,694.00
166,505.00
2,059,189.00
312,175.00
312,175.00
12,524,751.29
3,966,402.29
8,558,349.00

293,156.35
293,156.35
-

198,625.13
128,703.90
14,265.61
342,731.65
342,731.65
2,797.00
103,374,947.48
21,152,830.29
82,222,117.19
16,817,017.19
16,769,923.00
47,094.19
2,225,694.00
166,505.00
2,059,189.00
312,175.00
312,175.00
12,524,751.29
3,966,402.29
8,558,349.00

533,308.92
428,108.52
105,200.40
65,185.56
40,758.25
24,427.31
-

708,106.45
276,377.42
431,729.02
-

1,241,415.36
704,485.94
536,929.42
65,185.56
40,758.25
24,427.31
-

198,625.13
128,703.90
14,265.61
342,731.65
342,731.65
2,797.00
103,374,947.48
21,152,830.29
82,222,117.19
16,817,017.19
16,769,923.00
47,094.19
2,225,694.00
166,505.00
2,059,189.00
312,175.00
312,175.00
12,524,751.29
3,966,402.29
8,558,349.00

1,241,415.36
704,485.94
536,929.42
65,185.56
40,758.25
24,427.31
-

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Source, Prior Year (Continuing Appropriations)
Fiscal Year 2014
(in thousand pesos)

Schedule 2

Unreleased Appropriations

Unobligated Allotments

Reversion

Particulars
RA 10352
AFP Modernization Program (CO)
Debt Management Program (CO)
People's Survival Fund
Maintenance & Other Operating Expenses
Capital Outlays

10,632,180.00
60,363,130.00
500,000.00
250,000.00
250,000.00

Difference between totals and sum of components is due to rounding off.

Other Acts*
-

Total
10,632,180.00
60,363,130.00
500,000.00
250,000.00
250,000.00

RA 10352

Other Acts*
-

Unreleased
Appropriations

Total
-

10,632,180.00
60,363,130.00
500,000.00
250,000.00
250,000.00

Retention

Unobligated
Allotments

Unobligated
Allotments

245

National Government of the Republic of the Phillipines


Schedule of Appropriations, Allotments, Obligations and Balances
By Department/Office, Current Year Appropriations
Fiscal Year 2014
(in thousand pesos)

Schedule 3

Appropriations

Department/Office
RA 10633

246

Congress of the Philippines


Office of the President
Office of the Vice-President
Agrarian Reform
Agriculture
Budget and Management
Education
State Universities and Colleges
Energy
Environment and Natural Resources
Finance
Foreign Affairs
Health
Interior and Local Government
Justice
Labor and Employment
National Defense
Public Works and Highways
Science and Technology
Social Welfare and Development
Tourism
Trade and Industry
Transportation and Communications
National Economic and Development Authority
Presidential Communications Operations Office
Other Executive Offices
Autonomous Region in Muslim Mindanao
Joint Legislative-Executive Councils
The Judiciary
Civil Service Commission
Commission on Audit
Commission on Elections
Office of the Ombudsman
Commission on Human Rights
Metropolitan Manila Development Authority
Special Purpose Fund
Unreleased Appropriations/Transfers
Overall Savings
Supplemental Appropriations
Total

10,772,838.00
4,842,092.57
225,763.21
22,541,576.99
74,995,521.19
352,387,431.39
318,824,226.40
39,475,422.79
4,076,123.09
26,550,973.48
134,689,789.25
14,091,844.05
87,439,903.25
148,508,376.53
13,554,864.15
12,784,522.01
139,001,786.84
211,092,113.40
13,642,950.18
91,275,663.53
2,811,816.40
4,856,943.04
50,231,319.24
4,363,559.32
1,271,412.72
16,434,569.35
20,797,770.07
4,232.98
19,674,568.93
1,244,132.09
8,461,285.04
2,858,580.49
1,747,822.50
351,792.42
2,428,703.95

Total

Transfer to

Transfer from

11,098,779.00
4,876,342.58
229,715.21
22,894,232.01
75,946,935.51
353,659,938.65
339,323,708.32
41,674,003.21
4,104,283.09
26,884,766.28
928,825,233.19
14,189,178.53
88,351,830.92
148,882,596.35
14,182,562.59
13,087,259.05
141,636,182.21
224,564,452.14
13,836,918.18
91,382,312.03
2,837,265.75
4,956,682.38
50,517,785.63
4,486,577.55
1,324,685.07
16,786,234.33
21,006,871.16
4,232.98
20,456,577.93
1,304,809.09
8,918,801.04
3,009,243.49
1,810,541.81
372,669.42
2,430,775.95
134,181,708.28
22,467,608.00

(524,581.08)
(10,009,033.00)
(39,108,827.64)
(1,228.00)
(38,123,227.00)
(6,904.14)
(1,292.40)
(640,784.72)
(445,252.34)
(511,737.16)
-

134,181,708.28
-

325,941.00
34,250.01
3,952.00
352,655.02
951,414.33
1,272,507.26
20,499,481.91
2,198,580.42
28,160.00
333,792.80
794,135,443.93
97,334.48
911,927.67
374,219.82
627,698.45
302,737.04
2,634,395.37
13,472,338.75
193,967.99
106,648.50
25,449.34
99,739.34
286,466.39
123,018.23
53,272.36
351,664.99
209,101.09
782,009.00
60,677.00
457,516.00
150,663.00
62,719.31
20,877.00
2,072.00
22,467,608.00

1,992,493,999.10

864,010,299.79

2,856,504,298.89

(89,372,867.47)

Overall Savings RA 10633

Adjustments RA 10633

Other Acts*

* Includes Supplemental Appropriations (R.A. 10634) for Regular Appropriations - P13.57 billion and Special Purpose Funds BSGOCCs - P8.89 billion

Realignment

511,737.16
355.07
450.46
524,581.08
1,714.87
51,375,000.00
6,904.14
1,614,467.69
-

35,337,657.00
-

89,372,867.47

Transfers To

Transfers From
-

(7,305,856.75)
7,305,856.75
-

4,265,880.00
3,039,976.75
(7,305,856.75)
-

National Government of the Republic of the Phillipines


Schedule of Appropriations, Allotments, Obligations and Balances
By Department/Office, Current Year Appropriations
Fiscal Year 2014
(in thousand pesos)
Adjusted Appropriations

Department/Office

247

Congress of the Philippines


Office of the President
Office of the Vice-President
Agrarian Reform
Agriculture
Budget and Management
Education
State Universities and Colleges
Energy
Environment and Natural Resources
Finance
Foreign Affairs
Health
Interior and Local Government
Justice
Labor and Employment
National Defense
Public Works and Highways
Science and Technology
Social Welfare and Development
Tourism
Trade and Industry
Transportation and Communications
National Economic and Development Authority
Presidential Communications Operations Office
Other Executive Offices
Autonomous Region in Muslim Mindanao
Joint Legislative-Executive Councils
The Judiciary
Civil Service Commission
Commission on Audit
Commission on Elections
Office of the Ombudsman
Commission on Human Rights
Metropolitan Manila Development Authority
Special Purpose Fund
Unreleased Appropriations/Transfers
Overall Savings
Supplemental Appropriations
Total

Schedule 3

Obligations
Covered by Allotments
Other Acts*

Allotments (Net of Realignment)

RA 10633

Other Acts*

Total

10,772,838.00
4,842,092.57
225,763.21
22,016,995.91
64,986,488.19
352,899,168.54
279,715,753.84
39,475,873.24
4,076,123.09
26,550,973.48
135,213,142.33
14,091,844.05
49,318,391.12
148,508,376.53
13,547,960.00
12,783,229.61
139,001,786.84
261,826,328.67
13,642,950.18
95,103,195.34
2,811,816.40
4,856,943.04
50,231,319.24
4,363,559.32
1,271,412.72
16,434,569.35
21,900,500.61
4,232.98
19,674,568.93
1,244,132.09
8,461,285.04
2,858,580.49
1,747,822.50
351,792.42
2,428,703.95
165,253,485.28
-

325,941.00
34,250.01
3,952.00
352,655.02
951,414.33
1,272,507.26
20,499,481.91
2,198,580.42
28,160.00
333,792.80
794,135,443.93
97,334.48
911,927.67
374,219.82
627,698.45
302,737.04
2,634,395.37
13,472,338.75
193,967.99
106,648.50
25,449.34
99,739.34
286,466.39
123,018.23
53,272.36
351,664.99
209,101.09
782,009.00
60,677.00
457,516.00
150,663.00
62,719.31
20,877.00
2,072.00
22,467,608.00

11,098,779.00
4,876,342.58
229,715.21
22,369,650.93
65,937,902.51
354,171,675.80
300,215,235.75
41,674,453.67
4,104,283.09
26,884,766.28
929,348,586.27
14,189,178.53
50,230,318.79
148,882,596.35
14,175,658.45
13,085,966.66
141,636,182.21
275,298,667.42
13,836,918.18
95,209,843.84
2,837,265.75
4,956,682.38
50,517,785.63
4,486,577.55
1,324,685.07
16,786,234.33
22,109,601.70
4,232.98
20,456,577.93
1,304,809.09
8,918,801.04
3,009,243.49
1,810,541.81
372,669.42
2,430,775.95

1,992,493,999.10

864,010,299.79

2,856,504,298.89

RA 10633

Other Acts*

10,772,838.00
4,842,092.57
225,763.21
16,223,867.75
62,356,095.19
352,899,168.54
277,444,929.14
39,164,527.24
4,076,123.09
24,690,475.48
134,617,274.25
13,613,141.70
49,318,049.55
147,696,542.79
13,547,960.00
12,781,229.61
138,801,786.84
235,550,232.77
13,641,288.18
95,049,678.07
2,811,816.40
4,086,943.04
50,231,319.24
4,314,269.66
1,271,412.72
16,434,260.35
21,726,913.75
4,232.98
19,674,568.93
1,244,132.09
8,461,285.04
2,858,580.49
1,747,822.50
351,792.42
2,428,703.95

165,253,485.28
22,467,608.00

1,784,961,117.51

* Includes Supplemental Appropriations (R.A. 10634) for Regular Appropriations - P13.57 billion and Special Purpose Funds BSGOCCs - P8.89 billion

Total

325,941.00
34,250.01
3,952.00
352,655.02
951,414.33
1,272,507.26
20,499,481.91
2,198,580.42
28,160.00
333,792.80
794,135,443.93
97,334.48
911,927.67
374,219.82
627,698.45
302,737.04
2,634,395.37
13,472,338.75
193,967.99
106,648.50
25,449.34
99,739.34
286,466.39
123,018.23
53,272.36
351,664.99
209,101.09
782,009.00
60,677.00
457,516.00
150,663.00
62,719.31
20,877.00
2,072.00
841,542,691.79

RA 10633

11,098,779.00
4,876,342.58
229,715.21
16,576,522.77
63,307,509.51
354,171,675.80
297,944,411.05
41,363,107.67
4,104,283.09
25,024,268.28
928,752,718.19
13,710,476.17
50,229,977.22
148,070,762.61
14,175,658.45
13,083,966.66
141,436,182.21
249,022,571.52
13,835,256.18
95,156,326.57
2,837,265.75
4,186,682.38
50,517,785.63
4,437,287.89
1,324,685.07
16,785,925.33
21,936,014.84
4,232.98
20,456,577.93
1,304,809.09
8,918,801.04
3,009,243.49
1,810,541.81
372,669.42
2,430,775.95
2,626,503,809.30

9,016,513.00
3,263,928.00
202,993.06
11,386,711.08
49,223,855.23
352,065,193.71
252,595,191.42
35,568,793.50
855,484.71
21,863,973.84
132,204,693.87
12,344,716.03
40,269,504.24
134,904,420.81
12,848,114.18
11,332,143.70
136,131,291.89
161,968,966.00
11,745,033.74
78,907,975.33
2,689,443.24
3,469,841.55
30,803,741.77
3,124,369.08
1,262,139.26
11,435,526.34
21,631,479.41
3,574.92
18,475,989.83
1,230,966.79
8,062,617.35
2,358,891.50
1,618,782.00
350,304.64
2,254,449.82
1,577,471,614.84

318,388.84
34,250.01
3,792.23
257,090.81
898,272.78
1,271,521.57
19,734,130.90
2,127,604.14
27,946.99
332,702.54
542,421,706.14
97,284.04
860,506.49
354,127.12
477,269.45
299,209.82
921,229.59
12,020,918.67
188,685.11
93,748.50
24,457.80
87,167.35
258,147.45
111,226.36
51,936.00
324,131.93
209,101.09
778,471.78
60,677.00
382,013.63
137,586.29
62,615.63
20,877.00
1,727.00
585,250,522.03

Total
9,334,901.84
3,298,178.01
206,785.29
11,643,801.89
50,122,128.01
353,336,715.28
272,329,322.32
37,696,397.64
883,431.69
22,196,676.38
674,626,400.01
12,442,000.07
41,130,010.73
135,258,547.93
13,325,383.63
11,631,353.51
137,052,521.47
173,989,884.67
11,933,718.85
79,001,723.83
2,713,901.04
3,557,008.90
31,061,889.22
3,235,595.43
1,314,075.26
11,759,658.27
21,840,580.50
3,574.92
19,254,461.61
1,291,643.79
8,444,630.98
2,496,477.79
1,681,397.63
371,181.64
2,256,176.82
2,162,722,136.87

National Government of the Republic of the Phillipines


Schedule of Appropriations, Allotments, Obligations and Balances
By Department/Office, Current Year Appropriations
Fiscal Year 2014
(in thousand pesos)

Department/Office

248

Congress of the Philippines


Office of the President
Office of the Vice-President
Agrarian Reform
Agriculture
Budget and Management
Education
State Universities and Colleges
Energy
Environment and Natural Resources
Finance
Foreign Affairs
Health
Interior and Local Government
Justice
Labor and Employment
National Defense
Public Works and Highways
Science and Technology
Social Welfare and Development
Tourism
Trade and Industry
Transportation and Communications
National Economic and Development Authority
Presidential Communications Operations Office
Other Executive Offices
Autonomous Region in Muslim Mindanao
Joint Legislative-Executive Councils
The Judiciary
Civil Service Commission
Commission on Audit
Commission on Elections
Office of the Ombudsman
Commission on Human Rights
Metropolitan Manila Development Authority
Special Purpose Fund
Unreleased Appropriations/Transfers
Overall Savings
Supplemental Appropriations
Total

Schedule 3

Obligations
Not
Covered by
Total
Allotments
RA 10633
3,831.10
104,850.96
29,259.50
2,936.55
110.23
462.40
4,077.00
145,527.75

Reversion
Unreleased Appropriations
RA 10633

9,334,901.84
3,298,178.01
206,785.29
11,643,801.89
50,122,128.01
353,336,715.28
272,329,322.32
37,700,228.73
883,431.69
22,301,527.34
674,655,659.51
12,442,000.07
41,130,010.73
135,258,547.93
13,328,320.18
11,631,353.51
137,052,631.71
173,989,884.67
11,933,718.85
79,002,186.23
2,713,901.04
3,557,008.90
31,061,889.22
3,235,595.43
1,314,075.26
11,763,735.27
21,840,580.50
3,574.92
19,254,461.61
1,291,643.79
8,444,630.98
2,496,477.79
1,681,397.63
371,181.64
2,256,176.82
2,162,867,664.62

5,793,128.16
2,630,393.00
2,270,824.70
311,346.00
1,860,498.00
595,868.08
478,702.36
341.57
811,833.74
2,000.00
200,000.00
26,276,095.90
1,662.00
53,517.27
770,000.00
49,289.66
309.00
173,586.86
-

Other Acts*
-

Unobligated Allotments
Total

RA 10633

Other Acts*

Total

1,756,325.00
1,578,164.57
22,770.16
4,837,156.67
13,132,239.96
833,974.83
24,849,737.72
3,595,733.74
3,220,638.38
2,826,501.64
2,412,580.38
1,268,425.66
9,048,545.31
12,792,121.98
699,845.82
1,449,085.92
2,670,494.95
73,581,266.77
1,896,254.44
16,141,702.74
122,373.16
617,101.49
19,427,577.46
1,189,900.58
9,273.46
4,998,734.00
95,434.34
658.06
1,198,579.10
13,165.31
398,667.69
499,688.98
129,040.50
1,487.77
174,254.13

7,552.16
159.77
95,564.21
53,141.54
985.69
765,351.01
70,976.29
213.01
1,090.26
251,713,737.80
50.44
51,421.17
20,092.70
150,429.00
3,527.23
1,713,165.78
1,451,420.08
5,282.88
12,900.00
991.54
12,571.98
28,318.95
11,791.87
1,336.35
27,533.06
3,537.22
75,502.37
13,076.71
103.68
345.00

1,763,877.16
1,578,164.57
22,929.92
4,932,720.88
13,185,381.50
834,960.52
25,615,088.73
3,666,710.03
3,220,851.39
2,827,591.90
254,126,318.18
1,268,476.10
9,099,966.48
12,812,214.67
850,274.82
1,452,613.14
4,383,660.73
75,032,686.85
1,901,537.32
16,154,602.74
123,364.70
629,673.47
19,455,896.41
1,201,692.45
10,609.81
5,026,267.06
95,434.34
658.06
1,202,116.32
13,165.31
474,170.06
512,765.69
129,144.18
1,487.77
174,599.13

207,489,502.67

165,253,485.28
-

22,467,608.00

5,793,128.16
2,630,393.00
2,270,824.70
311,346.00
1,860,498.00
595,868.08
478,702.36
341.57
811,833.74
2,000.00
200,000.00
26,276,095.90
1,662.00
53,517.27
770,000.00
49,289.66
309.00
173,586.86
165,253,485.28
22,467,608.00

207,532,881.59

22,467,608.00

230,000,489.59

* Includes Supplemental Appropriations (R.A. 10634) for Regular Appropriations - P13.57 billion and Special Purpose Funds BSGOCCs - P8.89 billion

Unreleased
Appropriations

256,292,169.76

463,781,672.43

439,693.24
41,675.20
631,814.00
341.57
308,133.74
49,289.66
309.00
19,839.84
10,249,770.19
11,740,866.45

Retention

Unobligated
Allotments

60,026.94
8,970.34
1,661.08
630,592.80
431,401.08
3,076.06
6,757,620.62
247,947.13
22,276.56
3,249.86
599,452.96
87,603.75
554,752.92
158,832.55
302,119.54
110,213.11
90,914.18
163,403.27
16,206.54
377,655.03
11,999.83
137,908.17
61,821.11
60,822.97
4,899.13
90,414.10
4.88
468.96
378,751.35
17,502.09
675.00
11,393,243.90

Unreleased
Appropriations

5,353,434.92
2,630,393.00
2,229,149.50
311,346.00
1,228,684.00
595,868.08
478,702.36
503,700.00
2,000.00
200,000.00
26,276,095.90
1,662.00
53,517.27
770,000.00
153,747.02
155,003,715.09
22,467,608.00
218,259,623.14

Unobligated
Allotments

1,703,850.22
1,569,194.24
21,268.85
4,302,128.08
12,753,980.42
831,884.47
18,857,468.11
3,418,762.90
3,198,574.83
2,824,342.04
253,526,865.22
1,180,872.35
8,545,213.56
12,653,382.12
548,155.28
1,342,400.03
4,292,746.56
74,869,283.58
1,885,330.79
15,776,947.71
111,364.87
491,765.30
19,394,075.30
1,140,869.49
5,710.68
4,935,852.96
95,429.46
189.10
1,202,116.32
13,165.31
95,418.71
512,765.69
111,642.09
1,487.77
173,924.13
452,388,428.53

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Department/Office, Prior Year (Continuing Appropriations)
Fiscal Year 2014
(in thousand pesos)

Schedule 4

Appropriations

Adjustments RA 10352

Particulars

249

RA 10352

Other Acts

Total

Covered by
Allotments

Congress of the Philippines


Office of the President
Office of the Vice-President
Agrarian Reform
Agriculture
Budget and Management
Education
State Universities and Colleges
Energy
Environment and Natural Resources
Finance
Foreign Affairs
Health
Interior and Local Government
Justice
Labor and Employment
National Defense
Public Works and Highways
Science and Technology
Social Welfare and Development
Tourism
Trade and Industry
Transportation and Communications
National Economic and Development Authority
Presidential Communications Operations Office
Other Executive Offices
Autonomous Region in Muslim Mindanao
Joint Legislative-Executive Councils
The Judiciary
Civil Service Commission
Commission on Audit
Commission on Elections
Office of the Ombudsman
Commission on Human Rights
Metropolitan Manila Development Authority
Special Purpose Fund
Unreleased Appropriations/Transfers

1,416,406.86
1,087,678.24
102,458.92
8,075,877.69
7,564,059.81
3,407,751.77
9,095,471.15
475,915.51
2,657,347.01
3,198,957.19
2,239,448.06
1,075,646.88
6,395,460.96
8,633,979.92
266,509.85
146,199.73
1,078,307.90
20,576,527.72
814,050.83
5,048,243.98
48,588.98
631,464.80
8,450,596.53
684,421.54
131,199.54
2,098,282.61
154,695.93
92.55
344,228.93
3,219.18
161,169.58
2,705,595.06
170,779.29
148.00
17,730.37
106,154,666.01

143,659.93
1,193,625.14
42,957.24
348,050.00
226,373,402.45
155,663.40
2,485,754.82
51,014.55
894,451.00
509,625.54
6,795,441.08
43,170.44
3,400,000.99
10,800.00
86,555.55
203,010.90
955,572.58
261.30
103,418.38
900,977.29
138,257.60
293,156.35

1,560,066.79
1,087,678.24
102,458.92
8,075,877.69
8,757,684.94
3,450,709.02
9,443,521.15
475,915.51
2,657,347.01
3,198,957.19
228,612,850.51
1,075,646.88
6,551,124.37
11,119,734.73
317,524.40
1,040,650.73
1,587,933.44
27,371,968.80
857,221.27
8,448,244.98
48,588.98
642,264.80
8,537,152.08
684,421.54
131,199.54
2,301,293.51
154,695.93
92.55
1,299,801.51
3,480.48
264,587.96
3,606,572.35
309,036.90
148.00
17,730.37
106,447,822.37

(400,000.00)
(224,500.00)
-

TOTAL

205,113,178.89

245,128,826.53

450,242,005.42

(624,500.00)

Difference between totals and sum of components is due to rounding off.

Adjustments
(Other Acts)

Adjusted Appropriations
Not Covered by
Allotments

Other Acts

Total

(1.62)
(113,507.53)
399,999.98
(100,000.00)
(2,817,507.52)
751,896.14
(20,013.97) (226,217,597.97)
448,988.76
(1,849.32)
74,987.31
(51,062.94)
(1,140.78)
(560,046.00)
300,000.00
(547,044.47)
(4.45)
(466,143.96)
(147,487.45)
586,546.00
(10,868.14)
212,368.19
(79.66)
(261.30)
(39,786.36)
(103,418.38)
(0.50)
(122,743.01)
(2,234.86)
-

1,416,405.24
1,087,678.22
2,458.92
8,075,877.69
7,564,059.81
590,244.25
9,095,471.15
1,227,811.65
2,657,347.01
3,198,957.19
2,219,434.10
1,300,135.64
6,395,460.96
8,632,130.60
341,497.16
95,136.79
1,077,167.12
20,016,481.72
814,050.83
5,048,243.98
48,588.98
631,464.80
8,750,596.53
137,377.07
131,195.09
1,632,138.65
741,241.93
92.55
333,360.79
3,139.51
121,383.21
2,705,594.56
48,036.28
148.00
17,730.37
106,154,666.01

30,152.40
1,193,625.14
42,957.24
348,050.00
155,804.48
155,663.40
2,485,754.82
51,014.55
894,451.00
509,625.54
6,795,441.08
43,170.44
3,400,000.99
10,800.00
86,555.55
55,523.45
1,167,940.76
900,977.29
136,022.74
293,156.35

1,446,557.64
1,087,678.22
2,458.92
8,075,877.69
8,757,684.94
633,201.49
9,443,521.15
1,227,811.65
2,657,347.01
3,198,957.19
2,375,238.58
1,300,135.64
6,551,124.37
11,117,885.42
392,511.71
989,587.79
1,586,792.66
26,811,922.80
857,221.27
8,448,244.98
48,588.98
642,264.80
8,837,152.08
137,377.07
131,195.09
1,687,662.10
741,241.93
92.55
1,501,301.55
3,139.51
121,383.21
3,606,571.85
184,059.02
148.00
17,730.37
106,447,822.37

(2,175,874.51) (226,372,139.30)

202,312,804.38

18,756,687.23

221,069,491.60

Other Acts

Others

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Department/Office, Prior Year (Continuing Appropriations)
Fiscal Year 2014
(in thousand pesos)

Schedule 4

Allotments (Net of Realignment)

Obligations

Particulars
RA 10352

Other Acts

Covered by Allotments

Total
RA 10352

Other Acts

Total

Not Covered by
Allotments
RA 10352
Total

Total

250

Congress of the Philippines


Office of the President
Office of the Vice-President
Agrarian Reform
Agriculture
Budget and Management
Education
State Universities and Colleges
Energy
Environment and Natural Resources
Finance
Foreign Affairs
Health
Interior and Local Government
Justice
Labor and Employment
National Defense
Public Works and Highways
Science and Technology
Social Welfare and Development
Tourism
Trade and Industry
Transportation and Communications
National Economic and Development Authority
Presidential Communications Operations Office
Other Executive Offices
Autonomous Region in Muslim Mindanao
Joint Legislative-Executive Councils
The Judiciary
Civil Service Commission
Commission on Audit
Commission on Elections
Office of the Ombudsman
Commission on Human Rights
Metropolitan Manila Development Authority
Special Purpose Fund
Unreleased Appropriations/Transfers

1,416,405.24
687,678.22
2,458.92
8,073,520.69
6,128,254.79
590,244.25
8,124,329.50
1,227,811.65
77,337.01
2,035,167.19
2,008,855.10
1,221,512.25
6,395,460.96
8,632,130.60
341,497.16
95,136.79
1,077,167.12
16,576,644.95
814,050.83
5,048,243.98
48,588.98
631,464.80
7,726,308.99
137,377.07
131,195.09
1,632,138.65
741,211.93
92.55
333,360.79
3,139.51
121,383.21
2,705,594.56
48,036.28
148.00
17,730.37
-

30,152.40
1,193,625.14
42,957.24
348,050.00
155,804.48
155,663.40
2,485,754.82
51,014.55
894,451.00
509,625.54
6,795,441.08
43,170.44
3,400,000.99
10,800.00
86,555.55
55,523.45
1,167,940.76
900,977.29
136,022.74
-

1,446,557.64
687,678.22
2,458.92
8,073,520.69
7,321,879.93
633,201.49
8,472,379.50
1,227,811.65
77,337.01
2,035,167.19
2,164,659.58
1,221,512.25
6,551,124.37
11,117,885.42
392,511.71
989,587.79
1,586,792.66
23,372,086.03
857,221.27
8,448,244.98
48,588.98
642,264.80
7,812,864.54
137,377.07
131,195.09
1,687,662.10
741,211.93
92.55
1,501,301.55
3,139.51
121,383.21
3,606,571.85
184,059.02
148.00
17,730.37
-

1,141,325.20
155,531.21
1,709.25
517,870.18
5,482,368.37
241,135.54
1,964,120.42
1,183,436.87
1,524,074.06
511,509.03
929,160.48
5,942,992.95
5,292,691.56
268,984.45
29,086.18
1,035,725.60
11,340,460.16
665,614.68
3,787,962.11
37,197.96
356,437.17
2,993,480.60
86,323.67
130,492.69
1,514,305.58
610,331.00
35.68
21,893.08
3,139.51
84,733.45
2,333,630.51
48,036.28
148.00
-

30,152.40
1,092,411.25
36,507.24
166,100.73
155,804.48
155,149.91
2,484,633.21
40,623.59
745,456.31
5,204,102.69
31,330.00
3,345,125.16
8,494.00
52,623.79
49,551.36
167,412.69
609,063.87
51,043.13
-

1,171,477.60
155,531.21
1,709.25
517,870.18
6,574,779.62
277,642.79
2,130,221.15
1,183,436.87
1,524,074.06
667,313.51
929,160.48
6,098,142.86
7,777,324.76
309,608.03
774,542.49
1,035,725.60
16,544,562.85
696,944.68
7,133,087.27
37,197.96
364,931.17
3,046,104.39
86,323.67
130,492.69
1,563,856.94
610,331.00
35.68
189,305.77
3,139.51
84,733.45
2,942,694.38
99,079.41
148.00
-

190.00
3,000.00
-

190.00
3,000.00
-

1,171,477.60
155,531.21
1,709.25
517,870.18
6,574,969.62
277,642.79
2,130,221.15
1,183,436.87
1,524,074.06
667,313.51
929,160.48
6,098,142.86
7,777,324.76
312,608.03
774,542.49
1,035,725.60
16,544,562.85
696,944.68
7,133,087.27
37,197.96
364,931.17
3,046,104.39
86,323.67
130,492.69
1,563,856.94
610,331.00
35.68
189,305.77
3,139.51
84,733.45
2,942,694.38
99,079.41
148.00
-

TOTAL

84,851,678.01

18,463,530.87

103,315,208.88

50,235,943.50

14,425,585.81

64,661,529.30

3,190.00

3,190.00

64,664,719.30

Difference between totals and sum of components is due to rounding off.

National Government of the Republic of the Philippines


Schedule of Appropriations, Allotments, Obligations and Balances
By Department/Office, Prior Year (Continuing Appropriations)
Fiscal Year 2014
(in thousand pesos)

Schedule 4

Unreleased Appropriations
Particulars

Unobligated Allotments

251

RA 10352

Other Acts

Total

Covered by
Allotments

Other Acts

Congress of the Philippines


Office of the President
Office of the Vice-President
Agrarian Reform
Agriculture
Budget and Management
Education
State Universities and Colleges
Energy
Environment and Natural Resources
Finance
Foreign Affairs
Health
Interior and Local Government
Justice
Labor and Employment
National Defense
Public Works and Highways
Science and Technology
Social Welfare and Development
Tourism
Trade and Industry
Transportation and Communications
National Economic and Development Authority
Presidential Communications Operations Office
Other Executive Offices
Autonomous Region in Muslim Mindanao
Joint Legislative-Executive Councils
The Judiciary
Civil Service Commission
Commission on Audit
Commission on Elections
Office of the Ombudsman
Commission on Human Rights
Metropolitan Manila Development Authority
Special Purpose Fund
Unreleased Appropriations/Transfers

400,000.00
2,357.00
1,435,805.01
971,141.65
2,580,010.00
1,163,790.00
210,579.00
78,623.39
3,439,836.77
1,024,287.54
30.00
106,154,666.01

293,156.35

400,000.00
2,357.00
1,435,805.01
971,141.65
2,580,010.00
1,163,790.00
210,579.00
78,623.39
3,439,836.77
1,024,287.54
30.00
106,447,822.37

275,080.04
532,147.01
749.66
7,555,650.51
645,886.42
349,108.71
6,160,209.08
44,374.79
77,337.01
511,093.13
1,497,346.07
292,351.77
452,468.01
3,339,439.04
72,512.71
66,050.61
41,441.52
5,236,184.79
148,436.15
1,260,281.87
11,391.02
275,027.63
4,732,828.39
51,053.40
702.40
117,833.07
130,880.93
56.87
311,467.71
36,649.76
371,964.05
17,730.37
-

101,213.89
6,450.00
181,949.27
513.49
1,121.61
10,390.96
148,994.69
509,625.54
1,591,338.39
11,840.44
54,875.83
2,306.00
33,931.76
5,972.09
1,000,528.08
291,913.42
84,979.61
-

TOTAL

117,461,126.37

293,156.35

117,754,282.72

34,615,734.51

4,037,945.07

Difference between totals and sum of components is due to rounding off.

Reversion

Retention

Not Covered by
Allotments

Other Acts

Unobligated
Allotments

275,080.04
532,147.01
749.66
7,555,650.51
747,100.31
355,558.71
6,342,158.35
44,374.79
77,337.01
511,093.13
1,497,346.07
292,351.77
452,981.50
3,340,560.65
82,903.68
215,045.30
551,067.06
6,827,523.18
160,276.59
1,315,157.70
11,391.02
277,333.63
4,766,760.15
51,053.40
702.40
123,805.17
130,880.93
56.87
1,311,995.78
36,649.76
663,877.47
84,979.61
17,730.37
-

400,000.00
2,357.00
1,435,805.01
971,141.65
2,580,010.00
1,163,790.00
210,579.00
78,623.39
3,439,836.77
1,024,287.54
30.00
106,447,822.37

532,147.01
749.66
7,555,650.51
747,100.31
355,558.71
6,342,158.35
44,374.79
77,337.01
511,093.13
1,497,346.07
292,351.77
452,981.50
3,340,560.65
82,903.68
215,045.30
551,067.06
6,827,523.18
160,276.59
1,315,157.70
11,391.02
277,333.63
4,766,760.15
51,053.40
702.40
123,805.17
130,880.93
56.87
36,649.76
17,730.37
-

275,080.04
1,311,995.78
663,877.47
84,979.61
-

38,653,679.58

117,754,282.72

36,317,746.67

2,335,932.91

Total

National Government of the Republic of the Philippines


Schedule of Allotments from Special Purpose Funds
By Department/Office
Fiscal Year 2014
(in thousand pesos)

Department/Office

252

General Appropriations Act


(R.A. No. 10633)
Congress of the Philippines
Office of the President
Office of the Vice-President
Agrarian Reform
Agriculture
Budget and Management
Education
State Universities and Colleges
Energy
Environment and Natural Resources
Finance
Foreign Affairs
Health
Interior and Local Government
Justice
Labor and Employment
National Defense
Public Works and Highways
Science and Technology
Social Welfare and Development
Tourism
Trade and Industry
Transportation and Communications
National Economic and Development Authority
Presidential Communications Operations Office
Other Executive Offices
Autonomous Region in Muslim Mindanao
Joint Legislative - Executive Councils
The Judiciary
Civil Service Commission
Commission on Audit
Commission on Elections
Office of the Ombudsman
Commission on Human Rights
Metropolitan Manila Development Authority
Total

Schedule 5

Total

30,415.00
2,051,427.57
8,467.21
2,538,808.99
5,807,537.95
9,819,455.75
36,437,124.40
3,540,797.79
12,316.01
2,991,961.75
94,059,791.94
1,961,106.05
2,334,894.17
45,710,397.36
2,313,110.19
512,960.95
55,998,736.37
4,451,316.28
1,707,245.77
7,674,365.36
67,755.40
431,908.47
1,418,093.04
310,218.65
143,053.72
545,971.13
1,182,741.07
65.98
1,114,752.93
30,779.09
491,788.04
123,259.49
15,488.50
24,869.42
2,428,703.95
288,291,685.72

Budgetary
Support to GOCCs

79,400,947.04
79,400,947.04

National Disaster
Allocation to Local Risk Reduction and
Government Units Management Fund
(Calamity Fund)

5,590,669.61
22,398.00
2,331,361.00
7,944,428.61

71,170.00
11,000,000.00
2,341,798.32
2,122,500.00
15,535,468.32

Contingent Fund

62,232.37
6,000.00
69,200.00
2,976.38
2,442.00
135,290.30
461,309.71
137,738.71
47,526.53
201,401.89
6,260.43
92,517.37
102,657.58
45,311.13
1,372,864.38

DepEd School
Building
Program

40,000.73
141,750.57
181,751.30

E-Government
Fund

600,000.00
49,278.40
939,783.25
37,000.00
1,626,061.65

National Government of the Republic of the Philippines


Schedule of Allotments from Special Purpose Funds
By Department/Office
Fiscal Year 2014
(in thousand pesos)

Department/Office

253

Supplemental Appropriations
(R.A. No. 10634)
Agriculture
Budget and management
Finance
Education
Health
Interior and Local Government
Justice
Labor and Employment
Public Works and Highways
Science and Technology
Trade and Industry
Transportation and Communications
Other Executive Offices
Total
Continuing Appropriations
Budget and Management
Foreign Affairs
Health
Interior and Local Government
National Defense
Public Works and Highways
Social Welfare and Development
National Economic and Development Authority
Presidential Communications Operations Office
Other Executive Offices
Total
Grand Total

Schedule 5

Total

Budgetary
Support to GOCCs

1,193,625,135.00
42,957,242.00
155,804,480.00
348,050,000.00
155,663,404.00
2,485,754,816.00
50,000,000.00
892,451,000.00
5,450,443,335.00
43,170,444.00
10,800,000.00
52,623,790.00
25,500,000.00
10,906,843,646.00

204,579.29
150,000.00
500,000.00
467,732.49
255,886.90
2,485,232.51
422,877.93
23,768.88
130,000.00
57,400.00
4,697,478.00

303,896,007.37

Difference between totals and sum of components is due to rounding off.

79,400,947.04

National Disaster
Allocation to Local Risk Reduction and
Government Units Management Fund
(Calamity Fund)

1,193,625.14
42,957.24
155,804.48
348,050.00
155,663.40
2,485,754.82
50,000.00
892,451.00
5,450,443.34
43,170.44
10,800.00
52,623.79
25,500.00
10,906,843.65

Contingent Fund

204,579.29
204,579.29

500,000.00
467,732.49
2,324,211.03
422,877.93
3,714,821.44

150,000.00
255,886.90
161,021.48
23,768.88
130,000.00
57,400.00
778,077.27

8,149,007.90

30,157,133.41

2,150,941.65

DepEd School
Building
Program

E-Government
Fund

181,751.30

1,626,061.65

National Government of the Republic of the Philippines


Schedule of Allotments from Special Purpose Funds
By Department/Office
Fiscal Year 2014
(in thousand pesos)

Department/Office

254

General Appropriations Act


(R.A. No. 10633)
Congress of the Philippines
Office of the President
Office of the Vice-President
Agrarian Reform
Agriculture
Budget and Management
Education
State Universities and Colleges
Energy
Environment and Natural Resources
Finance
Foreign Affairs
Health
Interior and Local Government
Justice
Labor and Employment
National Defense
Public Works and Highways
Science and Technology
Social Welfare and Development
Tourism
Trade and Industry
Transportation and Communications
National Economic and Development Authority
Presidential Communications Operations Office
Other Executive Offices
Autonomous Region in Muslim Mindanao
Joint Legislative - Executive Councils
The Judiciary
Civil Service Commission
Commission on Audit
Commission on Elections
Office of the Ombudsman
Commission on Human Rights
Metropolitan Manila Development Authority
Total

Schedule 5

Feasibility
Studies Fund

202,346.81
202,346.81

International
Commitments
Fund

1,928,423.00
1,500.00
6,887.00
1,201,016.38
1,321,811.00
3,806.90
2,888.00
1,196.00
8,671.00
16,979.00
3,997.00
155,134.00
17,207.00
4,669,516.28

Miscellaneous
Personnel Benefits
Fund

30,415.00
60,772.21
1,496.50
43,849.29
40,146.89
3,395,444.78
32,163,372.96
1,426,340.56
9,660.50
217,780.13
217,965.89
430,439.44
1,622,680.79
5,517,584.49
264,654.20
276,766.05
2,157,227.15
518,184.84
613,707.16
122,226.88
56,083.81
34,694.31
509,169.59
68,902.62
30,302.45
219,346.23
228,290.88
15.00
138,220.00
17,326.00
113,907.00
27,420.00
15,488.50
14,337.45
49,316.00
50,653,535.53

Pension and
Gratuity Fund

970.71
2,494,959.70
1,431,292.06
162,171.36
3,233,750.71
1,125,701.81
2,655.51
2,767,294.62
1,939,335.00
205,879.24
705,964.48
38,032,236.57
1,537,867.88
234,998.91
48,750,667.82
180,301.62
136,776.36
23,157.59
11,671.59
242,080.16
902,663.02
38,969.22
20,233.89
169,760.33
236,510.07
50.98
976,532.93
13,453.09
377,881.04
95,839.49
0.00
10,531.97
2,715.82
106,064,875.54

Rehabilitation and
Reconstruction
Program

1,000,000.00
987,255.42
178,100.00
2,000,000.00
1,177,698.90
3,412,690.00
8,755,744.32

Unprogrammed
Fund

4,336,099.00
53,227.62
4,944,431.69
44,055.50
1,788,392.00
717,940.13
11,884,145.93

National Government of the Republic of the Philippines


Schedule of Allotments from Special Purpose Funds
By Department/Office
Fiscal Year 2014
(in thousand pesos)

Department/Office

255

Supplemental Appropriations
(R.A. No. 10634)
Agriculture
Budget and management
Finance
Education
Health
Interior and Local Government
Justice
Labor and Employment
Public Works and Highways
Science and Technology
Trade and Industry
Transportation and Communications
Other Executive Offices
Total
Continuing Appropriations
Budget and Management
Foreign Affairs
Health
Interior and Local Government
National Defense
Public Works and Highways
Social Welfare and Development
National Economic and Development Authority
Presidential Communications Operations Office
Other Executive Offices
Total
Grand Total

Schedule 5

International
Commitments
Fund

Miscellaneous
Personnel Benefits
Fund

Pension and
Gratuity Fund

Rehabilitation and
Reconstruction
Program

Feasibility
Studies Fund

202,346.81

Difference between totals and sum of components is due to rounding off.

4,669,516.28

50,653,535.53

106,064,875.54

8,755,744.32

Unprogrammed
Fund

11,884,145.93

National Government of the Republic of the Philippines


Schedule of Allotments from Automatic Appropriations
By Department/Office
Fiscal Year 2014
(in thousand pesos)

Department/Office

256

Congress of the Philippines


Office of the President
Office of the Vice-President
Agrarian Reform
Agriculture
Budget and Management
Education
State Universities and Colleges
Energy
Environment and Natural Resources
Finance
Foreign Affairs
Health
Interior and Local Government
Justice
Labor and Employment
National Defense
Public Works and Highways
Science and Technology
Social Welfare and Development
Tourism
Trade and Industry
Transportation and Communications
National Economic and Development Authority
Presidential Communications Operations Office
Other Executive Offices
Autonomous Region in Muslim Mindanao
Joint Legislative - Executive Councils
The Judiciary
Civil Service Commission
Commission on Audit
Commission on Elections
Office of the Ombudsman
Commission on Human Rights
Metropolitan Manila Development Authority
Total

Schedule 6

Retirement and Life


Insurance Premium

Special Account in
the General Fund

325,941.00
34,250.01
3,952.00
352,655.02
1,542,646.57
342,842,988.90
21,112,336.91
2,198,580.42
792,591.08
547,183.54
823,240,500.25
97,334.48
1,660,003.75
2,876,768.98
965,674.41
397,025.10
3,372,374.84
13,479,088.86
200,851.41
403,483.67
775,449.34
118,435.91
3,638,386.59
271,928.90
53,272.36
2,484,268.20
209,101.09
782,009.00
60,677.00
457,516.00
150,663.00
62,719.31
20,877.00
2,072.00

325,941.00
34,250.01
3,952.00
352,655.02
294,714.33
1,265,547.03
20,499,481.91
2,198,580.42
28,160.00
333,792.80
542,318.33
97,334.48
911,927.67
374,219.82
599,571.61
302,737.04
189,473.49
525,967.22
193,967.99
97,110.48
25,449.34
99,739.34
126,566.39
123,018.23
53,272.36
321,001.10
209,101.09
782,009.00
60,677.00
457,516.00
150,663.00
61,685.00
20,877.00
2,072.00

732,219.26
457,303.00
757,030.00
30,089.55
820,385.33
371,377.22
2,448,500.00
337,975.96
92,395.00
996.65
750,000.00
16,931.00
852,009.26
2,490.00
2,127,144.92
-

509,271.47
23,371.52
155,552.00
6,450.00
183,301.18
2,112,250.00
227,714.19
3,049.42
296,835.17
1,765.57
146,259.23
3,078.54
-

1,225,533,606.89

31,665,349.49

9,796,847.15

3,668,898.30

Total

Difference between totals and sum of components is due to rounding off.

Grants and
Donations

Customs Duties

6,441.51
2,384.12
951.08
148,984.68
54,049.17
737,979.47
6,750.12
2,837.35

Tax Subsidy

Internal Revenue
Allotment

2,499,910.93
161.44
8,543.64
-

26,172,420.99
1,893.06
-

341,544,726.00
-

3,468,993.50

26,174,314.05

341,544,726.00

National Government of the Republic of the Philippines


Schedule of Allotments from Automatic Appropriations
By Department/Office
Fiscal Year 2014
(in thousand pesos)

Department/Office

257

Congress of the Philippines


Office of the President
Office of the Vice-President
Agrarian Reform
Agriculture
Budget and Management
Education
State Universities and Colleges
Energy
Environment and Natural Resources
Finance
Foreign Affairs
Health
Interior and Local Government
Justice
Labor and Employment
National Defense
Public Works and Highways
Science and Technology
Social Welfare and Development
Tourism
Trade and Industry
Transportation and Communication
National Economic and Development Authority
Presidential Communications Operations Office
Other Executive Offices
Autonomous Region of Muslim Mindanao
Joint Legislative - Executive Councils
The Judiciary
Civil Service Commission
Commission on Audit
Commission on Elections
Office of the Ombudsman
Commission on Human Rights
Metropolitan Manila Development Authority
Total

Schedule 6

Debt Service

Military Camp Sales


Proceeds Fund

AFP Modernization
Act Trust Fund

Motor Vehicle Users'


Charge Fund

793,583,000.00
-

6,960.23
10,125.60
28,126.84
1,584,293.37
9,538.02
24,500.00
1,034.31
-

860,628.51
-

12,946,371.53
159,900.00
-

793,583,000.00

1,664,578.37

860,628.51

13,106,271.53

Difference between totals and sum of components is due to rounding off.

National Government of the Republic of the Philippines


Schedule of Continuing Appropriations, By Department/Office/By Agency/By Act
Fiscal Year 2014
(in thousand pesos)

Particulars

Schedule 7

ALLOTED CONTINUING APPROPRIATIONS

ACT
PS

MOOE

FE

CO

UNRELEASED CONTINUING APPROPRIATIONS


TOTAL

PS

MOOE

FE

CO

TOTAL

355,844,593.21

454,724,361.43

Total

1,724,132.57

254,797.69

1,978,930.26

Total
RA 10633
RA 10352

533,279.08

182,501.05

715,780.13

354,062.08
179,217.00

103,723.95
78,777.10

457,786.03
257,994.10

Senate Electoral Tribunal

RA 10633

977.27

977.27

Commission on Appointments

60,103.76

1,710.01

61,813.77

47,190.88
12,912.88
1,128,882.04

30.12
1,679.89
65,799.56

47,221.00
14,592.77
1,194,681.61

House of Representatives Electoral Tribunal

Total
RA 10633
RA 10352
Total
RA 10633
RA 10352
RA 10633

1,126,799.02
2,083.02
890.42

65,389.42
410.15
4,787.07

1,192,188.44
2,493.17
5,677.49

Office of the President

RA 10633

1,460,675.06

108,519.17

1,569,194.24

Office of the Vice-President

RA 10633

21,268.85

21,268.85

Department of Agrarian Reform - Office of the


Secretary

RA10633

2,931,951.59

1,370,176.49

4,302,128.08

5,043,229.00

310,205.92

Department of Agriculture
Office of the Secretary
Agricultural Credit Policy Council
Bureau of Fisheries and Aquatic Resources
Cotton Development Administration
Fertilizer and Pesticide Authority
Fiber Industry Development Authority
Livestock Development Council
National Agricultural and Fishery Council
National Meat Inspection Service
Philippine Carabao Center
Philippine Center for Post Harvest Development
and Mechanization

Total
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633

4,435,396.87

8,318,583.55

12,753,980.42

46,023.00

2,584,370.00

2,630,393.00

3,974,159.82
1,400.47
406,938.56
425.02
4,169.14
3,844.28
8,018.30
1,397.34
11,303.51
19,471.76

7,461,618.69
841,669.04
135.27
320.00
0.85
4,808.73
6,048.37

11,435,778.51
1,400.47
1,248,607.60
425.02
4,304.41
3,844.28
8,338.30
1,398.19
16,112.24
25,520.13

46,023.00
-

2,439,370.00
145,000.00
-

2,439,370.00
145,000.00
46,023.00
-

RA 10633

4,268.68

3,982.60

8,251.28

Department of Budget and Management


Office of the Secretary
Government Procurement Policy Board-Technical
Support Office

Total
RA 10633

694,146.63
685,693.03

137,661.57
137,162.58

831,884.47
822,931.87

RA 10633

8,453.60

498.99

8,952.59

Department of Education
Office of the Secretary
Early Childhood Care and Development Council
National Book Development Board
National Council for Children's Television

Total
RA10633
RA10633
RA10633
RA10633

9,552,629.15

9,304,838.96

18,857,468.11

5,000.00

2,224,149.50

2,229,149.50

9,421,970.33
71,306.60
191.00
2,031.55

9,059,291.79
-

18,481,262.13
71,306.60
191.00
2,031.55

5,000.00
-

2,224,149.50
-

2,229,149.50
-

288,124.68

Grand Total
Congress of the Philippines
Senate of the Philippines

House of Representatives

66,236,344.92

32,355,298.62

258

76.26
76.26

49,489,372.83

100,407.00

168,669,843.31

218,259,623.14

5,353,434.92

National Government of the Republic of the Philippines


Schedule of Continuing Appropriations, By Department/Office/By Agency/By Act
Fiscal Year 2014
(in thousand pesos)

Particulars

Schedule 7

ALLOTED CONTINUING APPROPRIATIONS

ACT
PS

MOOE

FE

CO

UNRELEASED CONTINUING APPROPRIATIONS


TOTAL

PS

MOOE

FE
-

CO

259

National Museum
Philippine High School for the Arts

RA10633
RA10633

54,085.53
3,044.14

245,072.98
474.19

299,158.51
3,518.33

State Universities and Colleges

Total

729,459.01

2,689,303.89

3,418,762.90

National Capital Region


Eulogio Amang Rodriquez Institute of
Science and Technology
Marikina Polytechnic College
Philippine Normal University
Philippine State College of Aeronautics
Polytechnic University of the Philippines
Rizal Technological University
Technological University of the Philippines
University of the Philippines System

Total
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633

116,973.91

1,104,919.11

1,221,893.01

10,639.47
10,639.47
7,243.17
1,269.11
36,413.34
10,002.22
13,406.61
38,000.00

5,534.00
5,534.00
4,991.00
87,481.12
1,282.70
85,539.00
24,957.00
45,209.13
849,925.15

16,173.47
16,173.47
4,991.00
94,724.30
2,551.81
121,952.34
34,959.22
58,615.74
887,925.15

Region I
Don Mariano Marcos Memorial State University
Mariano Marcos State University
North Luzon Philippine State College
Pangasinan State University
University of Northern Philippines
Ilocos Sur Polytechnic State College

Total
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633

56,613.10

107,640.09

164,253.19

10,877.46
16,130.28
4,633.75
12,212.22
5,769.26
6,990.12

60,020.00
9,460.05
1,491.32
23,571.32
9,710.34
3,387.07

70,897.46
25,590.33
6,125.06
35,783.54
15,479.60
10,377.20

CAR
Abra State Institute of Science and Technology
Apayao State College
Benguet State University
Ifugao State College of Agriculture and Forestry
Kalinga-Apayao State College
Mountain Province State Polytechnic College

Total
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633

16,285.92

76,468.73

92,754.64

1.17
15,773.77
39.44
471.53
-

19,828.73
45,624.00
326.61
8,223.39
2,466.00

1.17
19,828.73
61,397.77
366.05
8,694.92
2,466.00

Region 2
Batanes State College
Cagayan State University
Isabela State University
Nueva Vizcaya State University
Quirino State College

Total
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633

7,205.65

14,881.39

22,087.04

1,598.12
2,304.10
1,637.55
517.46
1,148.42

8,913.77
4,147.94
1,819.68
-

1,598.12
11,217.87
5,785.49
2,337.14
1,148.42

Region 3
Aurora State College of Technology
Bataan Peninsula State University
Bulacan Agricultural State College
Bulacan State University
Central Luzon State University
Don Honorio Ventura College of Arts and Trades

Total
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633

31,654.37

95,035.69

126,690.05

15.35
0.49
1,816.17
10,600.14
8,655.17
0.14

2,913.10
9.05
43,839.00
23,816.89
156.31

2,928.45
0.49
1,825.22
54,439.14
32,472.06
156.45

15,055.00

TOTAL

296,291.00

311,346.00

National Government of the Republic of the Philippines


Schedule of Continuing Appropriations, By Department/Office/By Agency/By Act
Fiscal Year 2014
(in thousand pesos)

Particulars

Schedule 7

ALLOTED CONTINUING APPROPRIATIONS

ACT
PS

MOOE

FE

CO

UNRELEASED CONTINUING APPROPRIATIONS


TOTAL

PS

MOOE

FE

CO

TOTAL

260

Nueva Ecija University of Science and Technology


Pampanga Agricultural College
Philippine Merchant Marine Academy
Ramon Magsaysay Technological University
Tarlac College of Agriculture
Tarlac State University

RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633

9,027.11
3.02
69.38
1,467.40
0.00

14,476.05
0.07
132.88
498.84
1,181.76
8,011.74

23,503.16
0.07
135.90
568.22
2,649.16
8,011.74

Region 4
A. CALABARZON
Batangas State University
Cavite State University
Laguna State Polytechnic University
Southern Luzon State University
University of Rizal System

Total
Sub-Total
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633

57,137.67

128,919.15

186,056.82

29,839.65
5,180.74
15,180.98
174.94
9,302.99

79,157.02
32,429.00
10,586.37
25,778.58
10,363.06

108,996.67
32,429.00
5,180.74
25,767.36
25,953.52
19,666.05

B MIMAROPA
Marinduque State College
Mindoro State College of Agriculture
and Technology
Occidental Mindoro National College
Palawan State University
Romblon State College
Western Philippines University

Total
RA 10633

27,298.02

49,762.13

77,060.15

1,151.16

1,151.16

RA 10633
RA 10633
RA 10633
RA 10633
RA 10633

685.65
3,957.92
1,760.11
4,189.13
15,554.05

184.22
31,102.00
18,475.91

685.65
4,142.14
32,862.11
4,189.13
34,029.95

Region 5
Bicol University
Camarines Norte State College
Bicol State College of Applied Sciences
and Technology
Camarines Sur Polytechnic College
Central Bicol State University of Agriculture
Catanduanes State College
Dr. E. B. Espinosa Sr. Memorial State
College of Agriculture and Technology
Partido State University
Sorsogon State College

Total
RA 10633
RA 10633

115,206.97

86,588.95

201,795.92

29,416.41
4,961.20

16,694.03
40.33

46,110.44
5,001.53

RA 10633
RA 10633
RA 10633
RA 10633
RA 10633

11,592.00
3,833.12
19,719.19
8,811.49
5,663.15

8,523.00
0.20
20,881.87
16,752.00
4,373.18

20,115.00
3,833.32
40,601.06
25,563.49
10,036.33

RA 10633
RA 10633

14,287.06
16,923.35

2,730.35
16,594.00

17,017.41
33,517.35

Region 6
Aklan State University
Capiz State University
Carlos C. Hilado Memorial State College
Guimaras State College
Iloilo State University of Science and Technology
Central Philippines State University

Total
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633

75,211.66

331,744.65

406,956.31

5,179.25
18,835.11
7,796.34
1,400.95
1,795.03

19,184.64
76,902.36
19,921.00
1,522.50
16,727.34
-

24,363.89
95,737.46
27,717.34
2,923.45
16,727.34
1,795.03

National Government of the Republic of the Philippines


Schedule of Continuing Appropriations, By Department/Office/By Agency/By Act
Fiscal Year 2014
(in thousand pesos)

Particulars

Schedule 7

ALLOTED CONTINUING APPROPRIATIONS

ACT
PS

MOOE

FE

CO

UNRELEASED CONTINUING APPROPRIATIONS


TOTAL

PS

MOOE

FE

CO

TOTAL

261

Northern Iloilo State University


Northern Negros State College of
Science and Technology
University of Antique
Iloilo Science and Technology University
West Visayas State University

RA 10633

4,672.84

104,106.89

108,779.73

RA 10633
RA 10633
RA 10633
RA 10633

2,870.05
4,957.58
9,256.20
18,448.31

3,969.49
20,075.18
4,203.25
65,132.00

6,839.54
25,032.76
13,459.45
83,580.31

Region 7
Bohol Island State University
Cebu Normal University
Cebu Technlogical University
Negros Oriental State University
Siquijor State College

Total
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633

51,738.65

95,184.00

146,922.64

179.43
33,968.00
7,685.09
9,769.20
136.94

48,143.18
41,035.82
6,005.00

179.43
82,111.18
48,720.91
9,769.20
6,141.94

Region 8
Eastern Samar State University
Eastern Visayas State University
Leyte Normal University
Naval Institute of Technology
Palompon Institute of Technology
Northwest Samar State University
Samar State University
Southern Leyte State University
University of Eastern Philippines
Visayas State University

Total
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633

28,783.66

344,934.59

373,718.25

4,949.95
7,438.74
2,178.45
4,551.58
1.34
5,359.69
521.73
1,934.70
1,847.47

124,623.04
71,364.74
18,789.31
1,474.61
20,139.92
48.07
12,638.21
17,323.74
17,374.37
61,158.60

129,572.99
78,803.48
20,967.76
6,026.19
20,141.26
5,407.75
13,159.94
19,258.44
17,374.37
63,006.07

Region 9
MAIN
J. H. Cerilles State College
Jose Rizal Memorial State College
Western Mindanao State University
Zamboanga City State Polytechnic College
Zamboanga State College of Marine
Sciences and Technology

Total
Total
RA 10633
RA 10633
RA 10633
RA 10633

72,258.80

82,200.42

154,459.22

55,533.75

82,190.26

137,724.01

2,984.56
25,649.25
26,515.97
9.87

11.52
44,000.00
11,489.12

2,984.56
25,660.77
70,515.97
11,498.99

RA 10633

374.10

26,689.62

27,063.72

Region 9 ARMM
Basilan State College
MSU - Tawi-Tawi College of Technology
and Oceanography
Sulu State College
Tawi-Tawi Regional Agricultural College

Total
RA 10633

16,725.05

10.16

16,735.21

12,120.05

0.16

12,120.21

RA 10633
RA 10633
RA 10633

4,605.00
-

10.00
-

10.00
4,605.00
-

Region 10
Bukidnon State College
Camiguin Polytechnic State College

Total
RA 10633
RA 10633

49,200.83

141,316.35

190,517.18

2,580.04
178.59

983.95
-

3,563.99
178.59

15,055.00

15,055.00
15,055.00
-

15,055.00

15,055.00
15,055.00
-

National Government of the Republic of the Philippines


Schedule of Continuing Appropriations, By Department/Office/By Agency/By Act
Fiscal Year 2014
(in thousand pesos)

Particulars

Schedule 7

ALLOTED CONTINUING APPROPRIATIONS

ACT
PS

Central Mindanao University


Mindanao University of Science
and Technology
MSU - Iligan Institute of Technology
Misamis Oriental State College of
Agriculture and Technology
Northwestern Mindanao State College
of Science and Technology

MOOE

RA 10633

FE

CO

UNRELEASED CONTINUING APPROPRIATIONS


TOTAL

PS

MOOE

FE

CO

TOTAL

8,062.99

56,933.79

64,996.78

1,364.43
105,051.31
12,320.07

262

RA 10633
RA 10633

1,364.43
35,258.67

69,792.64

RA 10633

1,756.11

10,563.97

RA 10633

3,042.00

3,042.00

Region 11
Davao del Norte State College
Davao Oriental State College of
Science and Technology
Southern Philippines Agri-Business and
Marine and Aquatic School of Technology
University of Southeastern Philippines

Total
RA 10633

4,973.31

31,764.53

36,737.84

1,177.89

6,904.57

8,082.46

RA 10633

2,718.27

1,460.51

4,178.77

RA 10633
RA 10633

180.60
896.55

13,682.17
9,717.28

13,862.77
10,613.83

Region 12
MAIN
Cotabato City State Polytechnic College
Sultan Kudarat Polytechnic State College
University of Southern Mindanao

Total
Total
RA 10633
RA 10633
RA 10633

31,233.04

5,002.25

36,235.30

715.70

100.00

815.70

1.66
714.04
-

100.00
-

101.66
714.04
-

Region 12 ARMM
Adiong Memorial Polytechnic State College
Mindanao State University

Total
RA 10633
RA 10633

30,517.34

4,902.25

35,419.60

30,517.34

4,902.25

35,419.60

CARAGA
Agusan del Sur State College of
Agriculture and Technology
Caraga State University
Surigao del Sur University
Surigao State College of Technology

Total

14,981.47

42,704.00

57,685.47

RA 10633
RA 10633
RA 10633
RA 10633

8,781.47
6,200.00
-

5,389.00
13,705.00
14,604.00
9,006.00

5,389.00
22,486.47
20,804.00
9,006.00

Unreleased Allocation for Capital Outlays


of State Universities and Colleges

RA 10633

Total

656,233.02

93,120.00

2,449,221.81

3,198,574.83

RA10633
RA10633
RA10633
RA10633

88,391.02
43,342.00
518,050.00
6,450.00

93,120.00
-

5,810.81
2,443,380.00
31.00
-

94,201.83
2,579,842.00
518,081.00
6,450.00

Total
RA10633
RA10633

1,873,289.85
1,849,845.66
5,041.69

951,052.19
937,600.49
3,177.27

2,824,342.04

2,787,446.16
8,218.96

Department of Energy - Office of the Secretary

Department of Environment and Natural Resources


Office of the Secretary
Environmental Management Bureau

1,203,284.00
1,203,284.00
-

296,291.00

25,400.00
25,400.00
-

296,291.00

1,228,684.00
1,228,684.00
-

National Government of the Republic of the Philippines


Schedule of Continuing Appropriations, By Department/Office/By Agency/By Act
Fiscal Year 2014
(in thousand pesos)

Particulars

Schedule 7

ALLOTED CONTINUING APPROPRIATIONS

ACT
PS

MOOE

FE

CO

UNRELEASED CONTINUING APPROPRIATIONS


TOTAL

PS

MOOE

FE

CO

TOTAL

263

Mines and Geo-Science Bureau


National Mapping and Resource
Information Authority
National Water Resources Board
Palawan Council for Sustainable
Development Staff

RA10633

16,547.17

3,609.52

20,156.69

RA10633
RA10633

843.26
1,010.70

6,378.19
240.62

7,221.45
1,251.32

RA10633

1.36

46.10

47.47

Department of Finance
Office of the Secretary
Bureau of Customs
Bureau of Internal Revenue
Bureau of Local Government Finance
Bureau of the Treasury
Central Board Assesment Appeals
Cooperative Development Authority
Insurance Commission
National Tax Research Center
Privatization Management Office
Securities and Exchange Commission

Total
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633

1,724,518.25

32,255,871.53

219,546,475.45

253,526,865.22

71,287.00

524,581.08

595,868.08

93,619.97
318,050.30
1,182,952.07
677.29
37,162.53
4,949.87
2,578.66
87.57
84,440.00

21,621.04
32,234,250.49
-

4,141.45
61,427.84
5,000.00
219,461,645.60
2,011.74
10,794.42
1,454.40

97,761.42
318,050.30
1,266,000.94
5,677.29
251,733,058.62
6,961.60
13,373.08
87.57
85,894.40

71,287.00
-

524,581.08
-

524,581.08
71,287.00
-

Department of Foreign Affairs


Office of the Secretary
Foreign Service Institute
Technical Cooperation Council of the Philippines
UNESCO National Commission of the Philippines

Total
RA 10633
RA 10633
RA 10633
RA 10633

933,633.72

247,238.63

1,180,872.35

478,702.36

478,702.36

932,422.55
1,038.36
169.69
3.13

247,237.78
0.85
-

1,179,660.33
1,038.36
170.54
3.13

478,702.36
-

478,702.36
-

Department of Health
Office of the Secretary
Commission on Population
National Nutrition Council

Total
RA10633
RA10633
RA10633

3,832,662.35

4,712,551.22

8,545,213.56

3,779,576.15
42,152.85
10,933.35

4,712,279.91
27.78
243.52

8,491,856.06
42,180.63
11,176.87

Department of the Interior and Local Government


Office of the Secretary
Bureau of Fire Protection
Bureau of Jail Management and Penology
Local Government Academy
National Police Commission
Philippine National Police
Philippine Public Safety College

Total
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633

3,628,817.42

9,024,564.71

12,653,382.12

503,700.00

503,700.00

2,716,186.24
409,562.51
82,845.43
119.60
6,148.96
413,934.48
20.19

2,325,768.45
3,803,841.00
49,128.95
2,617,430.31
228,396.00

5,041,954.69
4,213,403.51
131,974.38
119.60
6,148.96
3,031,364.79
228,416.19

503,700.00
-

503,700.00
-

Department of Justice
Office of the Secretary
Bureau of Corrections
Bureau of Immigration
Land Registration Authority

Total
RA 10633
RA 10633
RA 10633
RA 10633

393,683.99

154,471.29

548,155.28

117,272.27
17,788.55
13,266.43
74,801.28

116,894.85
36.35
-

234,167.12
17,788.55
13,302.78
74,801.28

National Government of the Republic of the Philippines


Schedule of Continuing Appropriations, By Department/Office/By Agency/By Act
Fiscal Year 2014
(in thousand pesos)

Particulars

Schedule 7

ALLOTED CONTINUING APPROPRIATIONS

ACT
PS

MOOE

FE

CO

UNRELEASED CONTINUING APPROPRIATIONS


TOTAL

PS

MOOE

FE

TOTAL

264

National Bureau of Investigation


Office of the Government Corporate Counsel
Office of the Solicitor General
Parole and Probation Administration
Presidential Commission on Good Government
Public Attorney's Office
Bureau of Corrections

RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 7917

43,991.10
225.58
119,966.12
734.70
5,637.95
-

30,563.00
222.62
2,779.16
9.71
3,965.60

74,554.10
448.21
122,745.28
744.41
5,637.95
3,965.60

Department of Labor and Employment


Office of the Secretary
Institute for Labor Studies
National Conciliation and Mediation Board
National Labor Relations Commission
National Maritime Polytechnic
National Wages Productivity Commission
Philippine Overseas Employment Administration
Professional Regulation Commission
Technical Education & Skills Development Authority

Total
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633

781,242.47

561,157.56

1,342,400.03

361,615.34
774.42
11,406.08
13,224.90
2,881.76
1,255.20
16,469.98
373,614.79

364.81
7,059.29
10.57
9,415.57
21.74
11,906.00
484,300.00
48,079.58

361,980.15
774.42
18,465.37
10.57
22,640.47
2,903.51
13,161.20
500,769.98
421,694.37

Department of National Defense


Office of the Secretary - Proper
Government Arsenal
National Defense College of the Philippines
Office of Civil Defense
Philippine Veterans Affairs Office (PVAO) - Proper
PVAO - Veterans Memorial Medical Center
AFP - Philippine Air Force ( Air Forces )
AFP - Philippine Army ( Land Forces )
AFP - Philippine Navy ( Naval Forces )
AFP-GHQ
AFP - General Headquarters ( Proper )
AFP - GHQ Armed Forces of the Philippines
Medical Center
AFP - GHQ Philippine Military Academy
AFP - GHQ Presidential Security Group
AFP - Philippine Army ( Land Forces )
AFP - General Headquarters ( Proper )

Total
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
Sub-total
RA 10633

1,996,501.32

19.00

2,296,226.24

4,292,746.56

200,000.00

200,000.00

132,562.78
117,683.42
2,074.94
511,648.56
8,794.70
1,173.00
2.39
586,086.18
408,218.09
228,257.26

19.00

189,233.55
338.36
12,421.46
52,405.00
57,914.88
240,376.49
38,998.29

321,796.33
118,021.77
2,074.94
511,648.56
21,216.17
53,578.00
2.39
644,001.05
648,594.58
267,274.55

200,000.00

200,000.00

114,351.06

19.00

38,996.29

153,366.35

200,000.00

200,000.00

RA 10633
RA 10633
RA 10633
RA 7917
RA 7898

53,532.98
4,128.78
56,244.44
-

2.00
863,409.70
841,128.51

53,532.98
4,130.78
56,244.44
863,409.70
841,128.51

Department of Public Works and Highways


Office of the Secretary
Office of the Secretary
Roadboard

Total
RA 10633
RA 8794
RA 8794

1,948,699.50

72,920,584.08

74,869,283.58

320,239.76

25,955,856.14

26,276,095.90

1,742,370.62
194,837.36
11,491.52

71,697,760.44
1,221,648.58
1,175.07

73,440,131.06
1,416,485.93
12,666.58

320,239.76
-

25,955,856.14
-

26,276,095.90
-

Total

728,453.95

1,156,876.84

1,885,330.79

1,662.00

Department of Science and Technology

CO
-

2,000.00

2,000.00

2,000.00

2,000.00

1,662.00

National Government of the Republic of the Philippines


Schedule of Continuing Appropriations, By Department/Office/By Agency/By Act
Fiscal Year 2014
(in thousand pesos)

Particulars

Schedule 7

ALLOTED CONTINUING APPROPRIATIONS

ACT
PS

MOOE

FE

CO

UNRELEASED CONTINUING APPROPRIATIONS


TOTAL

PS

265

Office of the Secretary


Advanced Science & Technology Institute
Food and Nutrition Research Institute
Forest Products Research and Development Institute
Industrial Technology Development Institute
Metals Industry Research & Development Center
National Academy of Science and Technology
National Research Council of the Philippines
Phil. Atmospheric Geophysical & Astronomical
Services Administration
Phil. Council for Agriculture, Aquatic & Natural
Resources & Research & Dev't
Phil. Council for Health Research and Development
Phil. Council for Industry, Energy & Emerging
Technology Research Development
Phil. Institute of Volcanology & Seismology
Phil. Nuclear Research Institute
Phil. Science High School
Phil. Science High School
Phil. Textile Research Institute
Science Education Institute
Science & Technology Information Institute
Technology Application & Promotion Institute
Information & Communication Technology Office

RA10633
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633

109,983.33
12,217.57
42,423.90
5.89
9,975.60
58,523.41
7,439.66
165.30

6,357.66
1,539.07
1,285.13
9,504.08
42,088.23
585.34
737.86

116,340.99
12,217.57
43,962.97
1,291.03
19,479.68
100,611.65
8,025.01
903.15

RA10633

173,199.05

245,660.76

418,859.81

RA10633
RA10633

1,597.96
3,427.45

3.65
7.00

1,601.61
3,434.45

RA10633
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633

2,047.14
41,850.97
5,136.66
49,949.72
886.51
4,218.73
1,970.51
415.36
203,019.21

20,957.77
1,186.15
110,446.16
279.74
41.27
284.00
715,912.97

Department of Social Welfare and Development


Office of the Secretary
Office of the Secretary
Council for the Welfare of Children
Inter-Country Adoption Board
National Council of Disability Affairs
National Youth Commission
Juvenile Justice and Welfare Council

Total
RA10633
RA 5260
RA10633
RA10633
RA10633
RA10633
RA10633

15,424,408.08

239.14

15,404,284.54
9,538.02
489.18
1,034.02
1,603.74
1,099.47
6,359.10

239.14
-

Department of Tourism
Office of the Secretary
Intramuros Administration
National Parks Development Committee

Total
RA10633
RA10633
RA10633

85,199.55

84,653.02
8.46
538.07

Department of Trade and Industry


Office of the Secretary
Board of Investments
Construction Industry Authority of the Philippines
Constuction Manpower Development Foundation

Total
RA10633
RA10633
RA10633
RA10633

488,357.78

458,317.70
19,333.33
2,603.33
2,984.87

MOOE

FE

TOTAL

2,047.14
62,808.74
6,322.81
160,395.88
1,166.25
4,260.00
2,254.51
415.36
918,932.18

352,300.49

15,776,947.71

53,517.27

53,517.27

352,289.64
9.42
0.11
1.33
-

15,756,813.32
9,538.02
498.60
1,034.13
1,603.74
1,100.80
6,359.10

53,517.27
-

53,517.27
-

5,314.42

20,850.89

111,364.87

5,314.42
-

3,168.18
17,682.72

93,135.63
8.46
18,220.78

7.94

3,399.58

491,765.30

70,000.00

700,000.00

770,000.00

63.99
285.00
3,048.83
-

458,381.69
19,618.33
5,652.16
2,984.87

70,000.00
-

700,000.00
-

770,000.00
-

1,662.00
-

CO

1,662.00
-

National Government of the Republic of the Philippines


Schedule of Continuing Appropriations, By Department/Office/By Agency/By Act
Fiscal Year 2014
(in thousand pesos)

Particulars

Schedule 7

ALLOTED CONTINUING APPROPRIATIONS

ACT
PS

MOOE

FE

CO

266

Philippine Trade Training Center


Design Center of the Philippines
Intellectual Property Office

RA10633
RA10633
RA10633

101.89
5,016.66
-

Department of Transportation and Communications


Office of the Secretary
Civil Aeronautics Board
Maritime Industry Authority
Office for Transportation Security
Office of Transportation Cooperatives
Philippine Coast Guard
Toll Regulatory Board

Total
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633

3,218,593.38

2,852,569.49
49.00
2,517.09
41,826.35
112.54
321,045.89
473.02

National Economic and Development Authority


Office of the Director General
National Statistical Coordination Board
Philippine Statistic Authority
Philippine National Volunteer Service
Coordinating Agency
Public-Private Partnership Center of the Philippine
Philippine Statistical Research and Training Institute
Tariff Commission

Total
RA 10633
RA 10633
RA 10633

1,009,011.15

54,348.18
18,355.30
913,095.79

RA 10633
RA 10633
RA 10633
RA 10633

4,055.94
17,297.50
252.33
1,606.09

Presidential Communications Operations Office


PCOO - Proper
Bureau of Broadcast Services
Bureau of Communications Services
National Printing Office
News and Information Bureau
Philippine Information Agency
Presidential Broadcast Staff - RTVM

Total
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633
RA 10633

5,200.60

18.52
10.73
16.88
5,154.46

Other Executive Offices


Anti-Money Laundering Council
Climate Change Commission
Commission on the Filipino Language
Commission on Filipinos Overseas
Commission on Higher Education

Total
RA10633
RA10633
RA10633
RA10633
Total
RA10633
RA 7917
RA10633
RA10633
RA10633
RA10633

4,068,733.91

16,054.93
25,196.85
3,182.10
9,158.89
3,672,682.13

3,663,185.28
9,496.85
61.65
23,091.55
2.92
0.16

Dangerous Drugs Board


Energy Regulatory Commission
Film Development Council of the Philippines
Games and Amusements Board

7.94
-

UNRELEASED CONTINUING APPROPRIATIONS


TOTAL

PS

MOOE

FE

CO

TOTAL

1.76
-

103.66
5,024.60
-

16,175,481.92

19,394,075.30

16,167,298.39
25.00
570.87
3,411.00
4,176.48
0.18

19,019,867.88
74.00
3,087.96
45,237.35
112.54
325,222.37
473.20

646.10

131,212.24

1,140,869.49

644.10
-

125,925.32
4,167.80
-

180,273.51
23,167.20
913,095.79

2.00
-

669.00
449.72
0.40

4,726.94
17,297.50
702.05
1,606.49

510.08

5,710.68

510.08
0.00

528.60
10.73
16.88
5,154.46

867,114.82

4,935,852.96

5,165.69
61.00
580.22
522,851.08

21,220.61
25,196.85
3,243.10
9,739.11
4,195,533.21

522,851.08
3,659.10
2.83
-

4,186,036.36
9,496.85
61.65
26,750.65
5.75
0.16

4.23

National Government of the Republic of the Philippines


Schedule of Continuing Appropriations, By Department/Office/By Agency/By Act
Fiscal Year 2014
(in thousand pesos)

Particulars

Schedule 7

ALLOTED CONTINUING APPROPRIATIONS

ACT
PS

267

Governance Commission for Government-Owned


or Controlled Corporations
Housing and Land Use Regulatory Board
Housing and Urban Development Coordinating Council
Mindanao Development Authority
Movie and Television Review and Classification Board
National Anti-Poverty Commission
National Commission for Culture and the Arts (Proper)
NCCA - National Library of the Philippines
NCCA - National Archives of the Philippines
NCCA - National Historical Commission of the Phils.
National Commission on Indigenous Peoples
National Commission on Muslim Filipinos
National Security Council
National Telecommunications Commission
Office of the Presidential Adviser on the Peace Process
Optical Media Board
Philippine Commission on Women
Philippine Drug Enforcement Agency
Philippine Racing Commission
Philippine Sports Commission
Presidential Commission for the Urban Poor
Presidential Communications Development
and Strategic Planning Office
Presidential Legislative Liaison Office
Presidential Management Staff
Pasig River Rehabilitation Commission

MOOE

RA10633
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633
RA10633

16,651.37
16,801.16
8,471.00
9.68
8.10
14,543.49
562.12
43,656.89
5,660.01
6,371.71
81,681.81
50.19
0.63
4,552.30
0.27
2,654.75
2,362.13
444.43
18.02
1,751.44
368.38

RA10633
RA10633
RA10633
RA10633

7,473.94
1,267.46
30,747.11
73,194.34

Autonomous Region in Muslim Mindanao - Office


of the Regional Governor

RA 10633

42,429.46

Joint Legislative Executive Councils

RA 10633

168.74

140,175.19

The Judiciary
Supreme Court of the Philippines and the Lower Courts

Total
Total
RA 10633
RA10352
RA 10155
RA 10147
RA 9970
RA 9524
RA 9498
RA 9401

FE

CO

4.23
-

UNRELEASED CONTINUING APPROPRIATIONS


TOTAL

PS

MOOE

FE

CO

TOTAL

10.26
21,575.62
322.00
4.37
556.59
69.55
11,148.99
5,254.00
18,301.57
1,402.86
1,411.