Republic of the Philippines

Deapartment of Education
Region VI - Western Visayas
Division of Negros Occidental
MANAPLA NATIONAL HIGH SCHOOL
Manapla, Negros Occidental

STATEMENT OF MANAGEMENT'S RESPONSIBILITY

FOR FINANCIAL STATEMENTS

The Management of MANAPLA NATIONAL HIGH SCHOOL is responsible for all information
and representations contained in the accompanying Balance Sheet as of December 31, 2009
and the related Statement of Income and Expenses and Cash Flows for the year then ended.
The Financial Statements have been prepared in conformity with generally accepted state
accounting principles and reflect amounts that are based on the best estimated and informed
judgment of management with an appropriate consideration of materially.

In this regard, management maintains a system of accounting and reporting which provides
for the necessary internal controls to ensure that transactions are properly authorized and
recorded, assets are safeguarded against unauthorized use of disposition and liabilities are
recognized.

EMELY A. TUBIERA
Administrative Asst. III
NUMERIANO A. TALITA
Principal III
 Department of Education
Manapla National High School
Detailed Breakdown of Disbursements
For the Year Ended December 31, 2009
Fund 101

Charged to Allotment Charged to Income

Account Title Code (As Authorized by Law)
Current Year Prior Year Total Current Year Prior Year Total Others
A. Personal Services
Salaries & Wages Regular Pay 701 16,039,615.63 16,039,615.63
Salaries & Wages Contractual Pay 706 98,645.42 98,645.42
PERA 711 496,035.75 496,035.75
ADCOM 712 1,622,807.26 1,622,807.26
Clothing Allowance 715 352,000.00 352,000.00
Productivity Incentive Benefits 717 176,000.00 176,000.00
Overtime/Night Pay 723 115,490.68 115,490.68
Cash Gift 724 449,500.00 449,500.00
Mid-Year Bonus 725 1,439,889.00 1,439,889.00
Life & Ret. Insurance Contribution 731 1,927,829.54 1,927,829.54
PAG-IBIG Contribution 732 107,000.00 107,000.00
PHILHEALTH Contribution 733 93,927.50 93,927.50
ECC Contribution 734 108,200.00 108,200.00
Other Personnel Benefits 749 637,006.10 637,006.10
Accounts Paybale '08 401 814,288.72 814,288.72
B.MOOE
Travelling Expense Local 751 190,509.00 190,509.00
Training Expense 753 40,250.00 40,250.00
Office Supplies Expenses 755 784,501.67 784,501.67
Gasoline, Oil and Lubricants Expenses 761 2,944.88 2,944.88
Other Materials Expenses 765 83,500.00 83,500.00
Water 766 162,553.54 162,553.54
Electricity 767 113,981.64 113,981.64
Telephone Expenses-Landline 772 73,387.61 73,387.61
General Services 795 76,277.82 76,277.82
Repairs & Maintenance-School Building 812 83,686.73 83,686.73
Repairs & Maintenance-Other Structure 815 52,373.78 52,373.78
Repair & Maintenance -IT Equipments 823 6,600.00 6,600.00
Donation 878 5,000.00 5,000.00
Fidelity Bond Premium 892 7,500.00 7,500.00
Cash Allowance 969 58,800.00 58,800.00

Total 25,405,813.55 814,288.72 26,220,102.27

Certified Correct:

EMELY A. TUBIERA
Administrative Asst. III
 SCHEDULE OF ACCOUNTS PAYABLE
For the Year Ended December 31, 2009

Department/Agency: MANAPLA NATIONAL HIGH SCHOOL

Fund:

AA/SAA No. Name of OBJECT AMOUNT AMOUNT DUE

Date No. Creditors CODE (Balance) Immediately Preceding Year Past Due Remarks
Orig. Amount Less than 90 days 91-355 days CY 2008 CY 2007 CY 2006 & Below
(CY 2009) Over 1 year Over 2 years 3 years & Above
Personal Services

1 Helen G. Tiberio 403 425,653.03 425,653.03 Step/ Anniversary/

Monetization

Total PS 425,653.03 425,653.03

MOOE

1 JCU Ent. & Gen. Mdse. 401 50,000.00 50,000.00 Supplies & Materials
(SBM Grant)

Total MOOE 50,000.00 50,000.00

Summary:

PS(403) 425,653.03
MOOE ( 401) 50,000.00

Grand Total 475,653.03

Certified Correct:

Noted by:

EMELY A. TUBIERA
Administrative Asst. III NUMERIANO A. TALITA
Principal III
 Department of Education
Region VI - Western Visayas
Division of Negros Occidental
Manapla , Negros Occidental
MANAPLA NATIONAL HIGH SCHOOL

STATUS OF CASH ADVANCES

For the Year Ended December 31, 2009

PRIOR YEAR CURRENT YEAR

Accounts Cash Advance Liquidation Balance Percent of Cash Advance Liquidation Balance Percent of
as of 12.31.08 Liquidation to CA to FY 2009 Liquidation to CA
1 2 3 4=2-3 5=3/2 6 7 8=6-7 9=7/6
489,365.80 489,365.80 0.00 1.00

GRAND TOTAL 489,365.80 489,365.80 0.00 100%

Prepared by:

EMELY A. TUBIERA
Administrative Asst. III
Department of Education
Region VI-Western Visayas
Division of Negros Occidental
MANAPLA NATIONAL HIGH SCHOOL

STATEMENT OF N C A For the Year Ended December 31, 2009

NCA Received NCA Disbursed Unutilized NCA

(Reverted by the NT)
PS 23,328,695.00 22,940,342.31 388,352.69

PS A/P's 814,288.72 814,288.72 -

MOOE 1,720,102.00 1,719,386.65 715.35

MOOE A/P's -

Total P 25,863,085.72 25,474,017.68 389,068.04

Certified Correct:

EMELY A. TUBIERA
Administrative Asst. III
 Department of Education
MANAPLA NATIONAL HIGH SCHOOL
Detailed Breakdown of Obligations
For the Year Ended December 31, 2009

Charged to Allotment Not Covered by Charge to

Account Title Code Allotment TOTAL Income
Current Year Prior Year
Appropriation Cont. Appro.
A. Personal Services
Salaries of Permanent Pos 701 14,373,353.67
Salaries and Wages of Casual 706 73,252.00
Salaries and Wages of Contractual 706 21,261.66
Salaries Adjustment EO # 521 701 1,573,768.00
PERA 711 545,000.00
AdCOM 712 1,635,000.00
Clothing and Uniform Allowance 715 368,000.00
Productivity Incentive Benefits 717 182,000.00
Year-end Benefits 725 1,490,258.00
Cash Gifts 724 452,500.00
Pag-ibig 732 108,200.00
Phil Health 733 102,375.00
ECIP Contributions 734 109,400.00
Other Personnel Benefits 749 347,216.64
Monetization 749 123,187.83
Loyalty Pay 722 70,000.00
Step Increment 701a 38,465.20
RLIP 731 1,944,911.00
New Position 2008 ( Guidance Conuselor) 701 177,673.00
PEI 749 644,000.00

TOTAL PS 24,379,822.00

Maintenance & Other Operating Expenses

Local Travel 751 164,127.00
Telephone and Communications 772 74,403.94
Intenet Expenses 774 3,278.86
Repair and Maint. of Sch .Bldgs 812 96,220.00
Repair and Maint. - Other Structures 815 45,188.00
Repair and Maint.- IT Equipment & Software 823 14,300.00
Office Supplies Expense 755 378,778.30
Other Supplies and Materials Expense 755 537,439.00
Water Expense 766 164,331.26
Electricity Expense 767 112,204.18
Training Expenses 753 32,250.00
Fidelity Bond Premiums 892 12,000.00
General services 795 75,289.46
Representation Expenses 783 0.00
Donations 878 5,000.00
Cash Allowance 969 60,000.00
SBM Grant for Repair 812 50,000.00

TOTAL MOOE 1,824,810.00

Certified Correct:

EMELY A. TUBIERA
Administrative Asst. III
Actual TRA's Issued Annex E
For the Period of January to June, 2010
MANAPLA NATIONAL HIGH SCHOOL
Manapla, Negros Occidental

Month TRA No. Date Nature PS MOOE TOTAL

1 2 3 4 5 6 7= 5 + 6

January 1009639 2/8/2010 Regular 102,820.52 102,820.52

1009640 Regular 3,566.58 3,566.58
1009641 Regular 500.00 500.00
February 1009642 3/8/2010 Regular 102,820.52 102,820.52
1009643 Regular 3,566.58 3,566.58
1009644 Regular 500.00 500.00
March 1009645 4/6/2010 Regular 103,114.12 103,114.12
1009646 Regular 4,014.20 4,014.20
1009647 Regular 500.00 500.00
April 1009648 5/11/2010 Regular 103,114.12 103,114.12
1009649 Regular 3,357.01 3,357.01
1009650 Regular 289.50 289.50
May 1166051 6/7/2010 Regular 103,114.12 103,114.12
1166052 Regular 5,264.56 5,264.56
1166053 Regular 907.47 907.47
June 1166054 Regular 103,114.12 103,114.12
1166055 Regular 3,363.74 3,363.74
1166056 Regular 678.94 678.94
July

August

September

October

November

December

TOTAL 618,097.52 26,508.58 644,606.10

Certified Correct:

EMELY A. TUBIERA
Administrative Asst. III
Actual TRA's Issued Annex E
For the Period of January to December, 2009
MANAPLA NATIONAL HIGH SCHOOL
Manapla, Negros Occidental

Month TRA No. Date Nature PS MOOE TOTAL

1 2 3 4 5 6 7= 5 + 6

January 867978 2/6/2009 Regular 67,031.76 67,031.76

867979 4,131.45 4,131.45
867980 Regular 723.26 723.26
February 867981 3/10/2009 Regular 66,047.38 66,047.38
867982 4,130.35 4,130.35
867983 Regular 771.49 771.49
March 867984 4/13/2009 Regular 65,320.36 65,320.36
867985 3,623.21 3,623.21
867986 Regular 700.24 700.24
April 867987 5/6/2009 Regular 67,962.85 67,962.85
867988 2,978.28 2,978.28
867989 Regular 500.00 500.00
May 867990 6/9/2009 Regular 68,843.68 68,843.68
867991 Regular 1,627.25 1,627.25
867992 Regular 215.00 215.00
June 867993 7/3/2009 Regular 65,658.27 65,658.27
867994 Regular 4,993.63 4,993.63
867995 Regular 984.00 984.00
July 867996 8/6/2009 Regular 104,273.68 104,273.68
867997 Regular 5,026.79 5,026.79
867998 Regular 929.00 929.00
August 867999 9/8/2009 Regular 103,392.44 103,392.44
868000 Regular 5,309.49 5,309.49
1009626 Regular 894.00 894.00
September 1009627 10/7/2009 Regular 100,221.44 100,221.44
1009628 Regular 4,433.22 4,433.22
1009629 Regular 835.00 835.00
October 1009630 11/9/2009 Regular 100,221.44 100,221.44
1009631 Regular 5,207.91 5,207.91
1009632 Regular 1,150.53 1,150.53
November 1009633 12/9/2009 Regular 101,460.68 101,460.68
1009634 Regular 500.00 500.00
1009635 Regular 2,272.73 2,272.73
December 1009636 1/7/2010 Regular 103,392.68 103,392.68
1009637 Regular 2,371.17 2,371.17
1009638 Regular 400.00 400.00

TOTAL 1,013,826.66 54,708.00 1,068,534.66

Certified Correct:

EMELY A. TUBIERA
Administrative Asst. III
List of Cash Received Thru NCA Annex D
For the period January to December, 2009
Division/School: Negros Occidental, MANAPLA NATIONAL HIGH SCHOOL
Bank Branch LBP, VICTORIAS CITY

Month Check No/Advice No. Nature Date Amount

1 2 3 4 5
PERSONAL SERVICES (MDS Account No. 2257 - 9000 - 48 )

January 09-0000146 Regular / RLIP 1,517,789.00

February 09-0000146 Regular / RLIP 1,517,789.00
March 09-0000146 Regular / RLIP/PIB & Clothing Allow 2,057,789.00
April 09-0000146 Regular / RLIP 1,517,789.00
May 09-0000146 Regular /RLIP/Mid-Year Bonus 2,356,289.00
June 09-0000146 Regular / RLIP 1,517,789.00
March-June 09-0003438 TRA Adjustments 205,362.00
July 09-0012130 Regular/RLIP W/ Sal.Inc. 1,791,070.00
August 364510-6 Regular/RLIP W/ Sal.Inc. 1,791,071.00
September 364510-6 Regular/RLIP W/ Sal.Inc. 1,791,071.00
October 000578-5 Regular/RLIP W/ Sal.Inc. 1,791,071.00
November 000578-5 Regular/RLIP W/ Sal.Inc./Bonus 2,852,822.00
December 000578-5 Regular/RLIP W/ Sal.Inc. 1,791,071.00
002425-3 PEI 644,000.00
Sub - Total 23,142,772.00

August-September 09-0014769 New Postion( GC) 125,798.00

October-December 09-0018771 New Postion( GC) 60,125.00
Total 185,923.00

Grand Total PS 23,328,695.00

March 09-0004885 Accounts Payables 535,288.72

August 09-0015816 Accounts Payables 279,000.00
Total Accounts Payables 814,288.72

Grand Total 24,142,983.72

MOOE: (MDS Account No. 2257 - 9000 - 56 ) )

January 09-0000463 Regular 115,900.00

February 09-0000463 Regular 115,900.00
March 09-0000463 Regular 115,900.00
April 09-0000463 Regular 115,900.00
May 09-0000463 Regular 115,900.00
June 09-0000463 Regular 115,900.00
July 09-0012559 Regular / Cash Allowance 220,367.00
August 09-0012559 Regular 160,867.00
September 09-0012559 Regular 160,867.00
October 09-0012559 Regular 160,867.00
November 09-0012559 Regular 160,867.00
December 09-0012559 Regular 160,867.00

Sub-Total 1,720,102.00

Grand Total MOOE 1,720,102.00

MDS Trust (Current Account No. 2257-9000-64 )

Sub-Total -
Grand Total 25,863,085.72

SUMMARY OF RELEASE: PS MOOE TOTAL

REGULAR/RLIP/PIB/ 23,328,695.00 1,720,102.00 25,048,797.00
CLOTHING/MID&YEAR
BONUS & CASH GIFT
Chalk Allowance

Accounts Payable 814,288.72 814,288.72

TOTAL 24,142,983.72 1,720,102.00 25,863,085.72

Certified Correct:

EMELY A. TUBIERA
Administrative Asst. III