Annual Financial Statements CY 2014 PDF

Appendix A
Republic of the Philippines

Department of Justice
PAROLE AND PROBATION ADMINISTRATION
DOJ Agencies Bldg., NIA Road, Diliman
Quezon City
STATEMENT OF MANAGEMENT’S RESPONSIBILITY FOR

FINANCIAL STATEMENTS
The management of Parole and Probation Administration is responsible for all

information and representations contained in the accompanying Statement of Financial
Position as of December 31, 2014 and the related Statement of Financial Performance,
Statement of Cash Flows, Statement of Changes in Net Assets/Equity and the Notes to
Financial Statements for the quarter then ended. The financial statements have been
prepared in conformity with the Philippine Public Sector Accounting Standards and
generally accepted state accounting principles, and reflect amounts that are based on the
best estimates and informed judgment of management with an appropriate consideration
to materiality.
In this regard, management maintains a system of accounting and reporting which

provides for the necessary internal controls to ensure that transactions are properly
authorized and recorded, assets are safeguarded against unauthorized use or disposition
and liabilities are recognized.
NORHAYA C. GUILING MANUEL G. CO
Chief, Financial and Management Division Administrator

Head of Agency
February 13, 2015 February 13, 2015
Date Signed Date Signed

Annex A

STATEMENT OF FINANCIAL POSITION
ALL FUNDS
AS OF DECEMBER 31, 2014
NOTE 2014
ASSETS
Current Assets
Cash and Cash Equivalents 5 ₱ 837,447.28
Receivables 6 67,341,285.60
Inventories 7 1,061,136.42
Other Current Assets 8 292,660.04
Total Current Assets 69,532,529.34
Non - Current Assets

Property, Plant and Equipment 9 35,764,928.07
Other Assets 10 2,871,591.74
Total Non-Current Assets 38,636,519.81
Total Assets ₱ 108,169,049.15
LIABILITIES
Current Liabilities
Financial Liabilities 11 ₱ 4,296,936.03
Inter-Agency Payables 12 506,743.03
Other Payables 13 147,396.45
Total Current Liabilities 4,951,075.51
Non- Current Liabilities

Financial Liabilities -
Total Non- Current Liabilities -
Total Liabilities 4,951,075.51
NET ASSETS/EQUITY
Accumulated Surplus/(Deficit) 14 103,217,973.64
Total Net Assets/Equity 103,217,973.64
Total Liabilities and Net Assets/Equity ₱ 108,169,049.15

Annex A1

DETAILED STATEMENT OF FINANCIAL POSITION
ALL FUNDS
Amount
ASSETS
Current Assets
Cash and Cash Equivalents 837,447.28
Cash on Hand 10,508.25

Cash - Collecting Officer 500.00
Petty Cash 10,008.25
Cash in Bank - Local Currency 477,739.03

Cash in Bank - Local Currency, Current Account 477,739.03
Treasury/Agency Cash Accounts 349,200.00

Cash - Treasury/Agency Deposit, Trust 349,200.00
Cash - Modified Disbursement System (MDS), Regular -
Receivables 67,341,285.60
Inter-Agency Receivables 66,119,476.47

Due from National Government Agencies 66,119,476.47
Other Receivables 1,221,809.13

Receivables - Disallowances/Charges 1,187,497.36
Due from Officers and Employees 20,461.77
Other Receivables 13,850.00
Inventories 1,061,136.42
Inventory Held for Consumption 1,061,136.42

Office Supplies Inventory 760,211.44
Accountable Forms, Plates and Stickers Inventory 24,421.86
Other Supplies and Materials Inventory 276,503.12
Other Current Assets 292,660.04

Annex A1

ALL FUNDS
Amount
Advances 128,611.83
Advances for Operating Expenses 85,456.35
Advances to Special Disbursing Officer 32,800.00
Advances to Officers and Employees 10,355.48
Prepayments 161,048.21
Advances to Contractors 48,690.00
Prepaid Rent -
Prepaid Insurance 112,358.21
Deposits (Current Portion) 3,000.00

Guaranty Deposits 3,000.00
Total Current Assets 69,532,529.34
Non - Current Assets
Property, Plant and Equipment 35,764,928.07
Land 7,680.00
Land 7,680.00
Accumulated Impairment Losses - Land -
Net Value 7,680.00
Buildings and Other Structures 16,604,857.29

Buildings 41,512,143.29
Accumulated Depreciation - Buildings (24,907,286.00)
Net Value 16,604,857.29
Machinery and Equipment 10,070,397.91

Office Equipment 13,027,372.90
Accumulated Depreciation - Office Equipment (10,736,124.61)
Net Value 2,291,248.29
Information and Communication Technology Equipment 38,433,096.48
Accumulated Depreciation - Information and Communication Technology Equipment (30,943,254.55)
Net Value 7,489,841.93
Annex A1

ALL FUNDS
Amount
Communication Equipment 452,645.45
Accumulated Depreciation - Communication Equipment (342,768.23)
Net Value 109,877.22
Disaster Response and Rescue Equipment 58,875.00
Accumulated Depreciation - Disaster Response and Rescue Equipment (51,441.87)
Net Value 7,433.13
Medical Equipment 478,175.70
Accumulated Depreciation - Medical Equipment (330,414.80)
Net Value 147,760.90

Other Machinery and Equipment 81,303.00
Accumulated Depreciation - Other Machinery and Equipment (57,066.56)
Net Value 24,236.44
Transportation Equipment 6,486,442.98

Motor Vehicles 13,967,627.23
Accumulated Depreciation - Motor Vehicles (7,481,184.25)
Net Value 6,486,442.98
Furniture, Fixtures and Books 2,528,450.98

Furniture and Fixtures 7,718,229.22
Accumulated Depreciation - Furniture and Fixtures (5,206,082.44)
Net Value 2,512,146.78
Books 25,478.80
Accumulated Depreciation - Books (9,174.60)
Net Value 16,304.20
Leased Assets Improvements 2,375.00

Leased Assets Improvements, Buildings 23,750.00
Accumulated Depreciation - Leased Assets Improvements, Buildings (21,375.00)
Net Value 2,375.00
Other Property, Plant and Equipment 64,723.91

Accumulated Depreciation - Other Property, Plant and Equipment (357,511.82)
Net Value 64,723.91
Annex A1

ALL FUNDS
Amount
Other Non-Current Assets 2,871,591.74

Other Assets 2,871,591.74
Net Value 2,871,591.74
Total Non-Current Assets 38,636,519.81
TOTAL ASSETS 108,169,049.15
LIABILITIES AND NET ASSETS/EQUITY
Liabilities
Current Liabilities
Financial Liabilities 4,296,936.03
Payables 4,296,936.03
Accounts Payable 1,531,275.87
Due to Officers and Employees 2,765,660.16
Inter-Agency Payables 506,743.03

Inter-Agency Payables 506,743.03
Due to BIR 116,134.63
Due to GSIS 99,189.60
Due to Pag-IBIG 7,362.25
Due to PhilHealth 22,544.41
Due to NGAs 33,787.39
Due to GOCCs 29,485.13
Due to LGUs 198,239.62
Other Payables 147,396.45

Total Current Liabilities 4,951,075.51
Total Liabilities 4,951,075.51

Annex A1

ALL FUNDS
Amount
Net Assets/Equity
Equity 103,217,973.64
Accumulated Surplus/(Deficit) 103,217,973.64
Total Net Assets/Equity 103,217,973.64
TOTAL LIABILITIES AND NET ASSETS/EQUITY 108,169,049.15

Annex B

STATEMENT OF FINANCIAL PERFORMANCE
ALL FUNDS
FOR THE YEAR ENDED DECEMBER 31, 2014
Note 2014
Revenue
Service and Business Income 15 ₱ 610,689.00
Shares, Grants and Donations 16 1,026,888.69
Total Revenue 1,637,577.69
Less: Current Operating Expenses

Personnel Services 17 549,212,555.07
Maintenance and Other Operating Expenses 18 67,069,486.65
Financial Expenses 831.23
Non-Cash Expenses 19 4,720,391.29
Total Current Operating Expenses 621,003,264.24
Surplus/(Deficit) from Current Operations (619,365,686.55)
Net Financial Assistance/Subsidy 20 621,248,674.91

Losses 21 (89,240.82)
Surplus/(Deficit) for the period ₱ 1,793,747.54

Annex B1

DETAILED STATEMENT OF FINANCIAL PERFORMANCE
ALL FUNDS
Note Amount
Revenue
Service and Business Income
Service Income
Registration Fees 15.1.1 ₱ 377,770.00
Fines and Penalties - Service Income 15.1.2 13,519.00
Other Service Income 15.1.3 10,000.00
Total Service Income 401,289.00
Business Income
Rent/Lease Income 15.2.1 209,400.00
Total Business Income 209,400.00
Shares, Grants and Donations

Grants and Donations
Income from Grants and Donations in Cash 16.1 345,538.89
Income from Grants and Donations in Kind 16.2 681,349.80
Total Shares, Grants and Donations 1,026,888.69
Total Revenue 1,637,577.69
Less: Current Operating Expenses

Personnel Services
Salaries and Wages
Salaries and Wages - Regular 17.1 347,427,125.39
Total Salaries and Wages 347,427,125.39
Other Compensation
Personal Economic Relief Allowance (PERA) 21,846,676.05
Representation Allowance (RA) 17.2 12,377,412.35
Transportation Allowance (TA) 17.2 12,250,454.15
Clothing/Uniform Allowance 17.3 4,498,654.50
Productivity Incentive Allowance 1,683,500.00
Hazard Pay 17.4 5,462,804.11
Longevity Pay 65,925.53
Annex B1
Note Amount
Year End Bonus 27,998,788.02

Cash Gift 4,383,125.00
Other Bonuses and Allowances 17.5 13,082,102.26
Total Other Compensation 103,649,441.97
Personnel Benefit Contributions

Retirement and Life Insurance Premiums 39,461,378.12
Pag-IBIG Contributions 1,089,900.00
PhilHealth Contributions 3,263,235.50
Employees Compensation Insurance Premiums 1,092,652.01
Total Personnel Benefit Contributions 44,907,165.63
Other Personnel Benefits

Terminal Leave Benefits 17.6 52,962,126.07
Other Personnel Benefits 266,696.01
Total Other Personnel Benefits 53,228,822.08
Total Personnel Services 549,212,555.07
Maintenance and Other Operating Expenses

Traveling Expenses
Traveling Expenses - Local 18.1 14,000,921.39
Total Traveling Expenses 14,000,921.39
Training and Scholarship Expenses

Training Expenses 18.2 8,323,075.37
Total Training and Scholarship Expenses 8,323,075.37
Supplies and Materials Expenses

Office Supplies Expenses 18.3 6,205,880.72
Accountable Forms Expenses 58,732.69
Fuel, Oil and Lubricants Expenses 18.4 1,375,967.05
Other Supplies and Materials Expenses 18.5 1,764,899.75
Total Supplies and Materials Expenses 9,405,480.21
Utility Expenses
Water Expenses 18.6 1,413,094.48
Electricity Expenses 18.7 5,104,713.21
Total Utility Expenses 6,517,807.69
Annex B1
Note Amount
Communication Expenses
Postage and Courier Services 18.8 1,555,054.77
Telephone Expenses 18.9 3,778,924.38
Internet Subscription Expenses 18.1 861,348.44
Cable, Satellite, Telegraph and Radio Expenses 5,350.00
Total Communication Expenses 6,200,677.59
Confidential, Intelligence and Extraordinary Expenses

Extraordinary and Miscellaneous Expenses 18.11 1,460,000.00
Total Confidential, Intelligence and Extraordinary Expenses 1,460,000.00
Professional Services
Legal Services 187,280.00
Auditing Services 99,321.06
Other Professional Services 18.12 2,016,898.38
Total Professional Services 2,303,499.44
General Services
Janitorial Services 18.13 3,805,515.99
Security Services 18.14 757,042.20
Other General Services 18.15 5,310,603.79
Total General Services 9,873,161.98
Repairs and Maintenance

Repairs and Maintenance - Buildings and Other Structures 18.16 952,333.31
Repairs and Maintenance - Machinery and Equipment 18.17 445,465.80
Repairs and Maintenance - Transportation Equipment 18.18 391,304.62
Repairs and Maintenance - Furniture and Fixtures 18.19 29,067.91
Total Repairs and Maintenance 1,818,171.64
Taxes, Insurance Premiums and Other Fees

Taxes, Duties and Licenses 75,192.34
Fidelity Bond Premiums 253,840.05
Insurance Expenses 253,312.35
Total Taxes, Insurance Premiums and Other Fees 582,344.74
Other Maintenance and Operating Expenses

Advertising Expenses 3,000.00
Printing and Publication Expenses 801,440.19
Representation Expenses 18.20 1,178,693.66
Rent/Lease Expenses 18.21 4,536,155.43
Membership Dues and Contributions to Organizations 300.00
Annex B1
Note Amount
Subscription Expenses 64,457.32
Other Maintenance and Operating Expenses 300.00
Total Other Maintenance and Operating Expenses 6,584,346.60
Total Maintenance and Other Operating Expenses 67,069,486.65
Financial Expenses
Financial Expenses
Bank Charges 831.23
Total Financial Expenses 831.23
Non-Cash Expenses
Depreciation
Depreciation - Buildings and Other Structures 1,245,364.30
Depreciation - Machinery and Equipment 1,859,906.70
Depreciation - Transportation Equipment 1,266,365.89
Depreciation - Furniture, Fixtures and Books 338,192.48
Depreciation - Other Property, Plant and Equipment 10,561.92
Total Depreciation 19 4,720,391.29
Total Non-Cash Expenses 4,720,391.29
Current Operating Expenses 621,003,264.24
Surplus (Deficit) from Current Operations (619,365,686.55)
Financial Assistance/Subsidy from LGUs, GOCCs

Subsidy from National Government 20 621,248,674.91
Total Financial Assistance/Subsidy from LGUs, GOCCs 621,248,674.91
Net Financial Assistance/Subsidy 621,248,674.91
Losses
Loss on Sale of Property, Plant and Equipment 21.1 (89,240.82)
Total Losses (89,240.82)
Surplus (Deficit) for the period ₱ 1,793,747.54

Annex C

STATEMENT OF CASH FLOWS
(ALL FUNDS)
Note Amount
Cash Flows From Operating Activities
Cash Inflows
Receipt of Notice of Cash Allocation ₱ 605,287,165.00
Collection of Income/Revenues 602,408.89
Receipt of Assistance and Subsidy from Other NGAs, LGUs and GOCCs 120,700.00
Receipt of Inter-Agency Fund Transfers 401,660.00
Trust Receipts 5,500.00
Other Receipts 624,084.07
Total Cash Inflows 607,041,517.96
Cash Outflows
Remittance to National Treasury 279,653.33
Payment of Expenses 424,031,486.04
Purchase of Inventories 3,924,167.43
Grant of Cash Advances 9,860,656.42
Payment of Accounts Payable 229,833.89
Remittance of Personnel Benefit Contributions and Mandatory Deductions 123,080,588.18
Release of Inter-Agency Fund Transfers 518,446.87
Payment of expenses charged to collection of income/revenues 519,911.05
Payment of expenses charged to Assistance Received 142,926.00
Reversal of Unutilized NCA 38,131,474.00
Total Cash Outflows 600,719,143.21
Net Cash Provided by (Used in) Operating Activities 6,322,374.75
Cash Flows from Investing Activities

Cash Inflows
Proceed from Sale/Disposal of Property, Plant and Equipment 152,060.00
Total Cash Inflows 152,060.00
Cash Outflows
Purchase/Construction of Property, Plant and Equipment 6,051,337.29
Total Cash Outflows 6,051,337.29
Annex C
Net Cash Provided By (Used In) Investing Activities (5,899,277.29)
Net Cash Provided By (Used In) Financing Activities -
Increase (Decrease) in Cash and Cash Equivalents 423,097.46
Effects of Exchange Rate Changes on Cash and Cash Equivalents -
Add: Cash and Cash Equivalents, January 1, 2014 414,349.82
Cash and Cash Equivalents, December 31, 2014 5 ₱ 837,447.28

Annex D

STATEMENT OF CHANGES IN NET ASSETS/EQUITY
(ALL FUNDS)
Accumulated
Note Surplus/(Deficit)
Balance at January 1, 2014 ₱ 142,764,354.56

Changes in accounting policy -
Prior Period Adjustments (41,340,128.46)
Restated balance 101,424,226.10
Changes in net assets/equity for Calendar Year 2014
Adjustment of net revenue recognized directly in net assets/equity -

Surplus for the period 1,793,747.54
Total recognized revenue and expense for the period 1,793,747.54
Balance at December 31, 2014 14 ₱ 103,217,973.64

Annex E

STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNT
(ALL FUNDS)
(in thousand peso)
Actual
Budgeted Amount Difference
Amounts on
Particulars Final Budget
Comparable
and Actual
Basis
Original Final
Note
RECEIPTS
Tax Revenue - - - -
Services and Business Income 15 598 598 -
Assistance and Subsidy 20 - 605,287 605,287 -
Shares, Grants and Donations 16.1 - 345 345 -
Gains - - - -
Other Non-Operating Income - - - -
Other Non-Operating Receipts - - - -
Loan Proceeds - - - -
Refund of Petty Cash and Advances - 284 284 -
Others - 522 522 -
- 607,036 607,036 -
PAYMENTS
Personnel Services 17 481,200 562,364 549,114 13,250
Maintenance and Other Operating Expenses 18 70,479 67,942 67,208 734
Capital Outlay 5,585 5,585 5,575 10
Financial Expenses - - -
Losses - - - -
Other Disbursements - - - -
Loan Repayment - - - -
Remittance to National Treasury - 38,411 38,411 -
Others - - - -
557,264 674,302 660,308 13,994
NET RECEIPTS/PAYMENT (557,264) (67,266) (53,272) (13,994)

CONSOLIDATED
NOTES TO FINANCIAL STATEMENTS
December 31, 2014
1. GENERAL /AGENCY PROFILE
1.1 The Parole and Probation Administration (PPA) was formerly known as Probation
Administration which was created by virtue of Presidential Decree (PD) No. 968, “The
Probation Law of 1976”. Executive Order NO. 292 otherwise known as “Administrative
Code of 1987” where the current name becomes effective. It expands the function of the
Agency to include the supervision and administration of the parole system in the country.
1.2 The mandate of the Agency is the rehabilitation of convicted offenders/prisoners who
would like to undertake probation or parole or conditional pardon. The goals of the
Agency are as follows;
a. Promote the reformation of criminal offenders and reduce the incidence of

recidivism;
b. Provide a cheaper alternative to the institutional confinement of first time

offenders who show signs of responding to individualized, community – based
treatment programs;
c. Provide an opportunity for the reformation of a penitent offender, which might be

less probable if he were not to serve prison sentence and prevent commission of other
offenses.
d. To carry out its goals, it performs the following functions:
 Administer the Parole and Probation System

 Exercise supervision over parolees, pardonees and probationers
 Promote the correction and rehabilitation of criminal offenders
2. BASIS OF FINANCIAL STATEMENTS PRESENTATION
The financial statements include the Statement of Management Responsibility, Statement

of Financial Position, Statement of Financial Performance, Statement of Cash Flows and
Notes to Financial Statement as of December 31, 2014. These are prepared in accordance
with the Philippine Public Sector Accounting Standards (PPSAS) and Generally Accepted
State Accounting Principles, which includes all financial transactions of all regional
offices. The 2014 Financial Statements constitute the first set of financial statements to
have been prepared in accordance with PPSAS.
The Agency is decentralized in financial operation. Regional Offices received their funds
for their disbursement directly from Department of Budget and Management (DBM). As
such, Regional Offices are directly responsible for their funds.
3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
3.1 The Agency uses accrual basis of accounting. All expenses are recognized when incurred
and reported in the financial statements in the period to which they relate. Income is on
accrual basis except for transactions where accrual basis is impractical or when the law
requires other methods.
3.2 The financial statements have been prepared using the historical cost convention.
3.3 Notice of Cash Allocation (NCA) is recorded in the Regular Agency (RA) books as well
as those income/receipts which the agency are authorized to use.
3.4 Income/receipts which the agency are not authorized to use and are required to be
remitted the National Treasury are recorded in the National Government (NG) Books.
3.5 The Modified Obligation System is used to record allotments received and obligations
incurred. Separate registries are maintained to control allotments and obligations for
each class of allotment.
3.6 Petty Cash Fund (PCF) account is maintained under the Imprest System. All
replenishments are directly charged to the expense account. The PCF is not used to
purchase regular inventory items for stock.
3.7 The costs of ending inventory of office supplies, other supplies, accountable forms and
other inventory items are computed using the Moving Average Method.
3.8 Property, Plant and Equipment are carried at cost less accumulated depreciation and
Accumulated Impairment Losses.
3.9 The Straight Line Method of depreciation is used in depreciating the property, plant and
equipment with estimated useful lives ranging from five to fifty years. A residual value of
at least five percent of the cost of asset is set and depreciation starts in the second month
after purchase.
3.10 Payable accounts are recognized and recorded in the books of accounts only upon
acceptance of the goods/inventory/other assets and rendition of services to the agency.
3.11 Accounts were reclassified to conform to the new Revised Chart of Accounts (RCA)
prescribed under COA Circular 2013-002 dated January 30, 2013 which took effect on
January 1, 2014.
4. CORRECTION OF FUNDAMENTAL ERRORS
Fundamental errors of prior years are corrected by using the Accumulated Surplus/
Deficit account. Errors affecting current year’s operation are charged to the current
year’s accounts.
5. CASH AND CASH EQUIVALENTS – ₱ 837,447.28
5.1 Cash-Collecting Officers – ₱ 500.00
This amount represents collection of refund of cash advance deposited to the Bureau of
Treasury in January 2015.
5.2 Petty Cash – ₱ 10,008.25
Petty Cash granted to disbursing officers to defray small operating, gasoline and
transportation expenses of liaison officers are charged to this account.
Office Amount
Central Office ₱ 8.25
Region VII 10,000.00
Total ₱ 10,008.25
5.3 Cash In Bank- Local Currency, Current Account – P477,739.03
The Cash In Bank – Local Currency, Current Account includes the following:
Office Particulars Amount

Central Office The amount represents: (a) the minimum monthly
Average Daily Balance (ADB) to PPA Payroll fund
account in compliance to MOA between Land Bank
of the Philippines-Edsa Nia Road and PPA Central
Office in the amount of ₱20,000.00; (b) Trust Fund
Account consists of cash proceeds from the rentals
of PPA Multi-Purpose Hall amounting to
₱106,029.50; (c) and collection from sale of bid
documents amounting to ₱4,000.00. ₱ 130,029.50
Region VI Local aide from LGU to PPA Field offices for
client's livelihood program 119,096.17
Region VII This amount represents aid from different Local
Government Units to be used for client's livelihood
program. 228,613.36
Total ₱ 477,739.03
5.4 Cash – Treasury/Agency Deposit, Trust – ₱ 349,200.00

This account includes prior year’s collection of miscellaneous income in the amount of
₱4,700.00; receipt of donation from Eddie Gokiangkee in the amount of ₱5,000.00;
proceeds from sale of bid documents amounting to ₱5,000.00; and donation from
TADECO in the amount of ₱340,000.00. These collections were deposited to the Bureau
of Treasury. In May 2014, DBM released NCA in the amount of ₱5,500.00 out of the
trust fund.
6. RECEIVABLES – ₱ 67,341,285.60
6.1 Due from NGAS – ₱ 66,119,476.47
This account represents fund transferred to National Computer Center for the National
Computer Information System which remain outstanding up to date due to irreconcilable
report of disbursement made by the implementing agency. However, significant change
has been made in compliance to COA recommendation in the CAAR CY 2013.
Beginning Balance ₱ 111,434,815.37

Less: Adjustment Recording of IT Software and Equipment
delivered to Central Office and Regional
Offices. 45,315,338.90
Adjusted Balance ₱ 66,119,476.47
6.2 Receivables-Disallowances/Charges – ₱ 1,187,497.36
This account represents disallowances of the officers and employees of PPA.

CO Disallowance on purchase of Motor ₱ 685,575.54
Vehicle from Prince Motor Corp.
Disallowance of Christopher Cui 55,647.79
Disallowance on Honorarium CY 1998 9,797.80 ₱ 751,021.13
NCR Disallowance on Family Visit of RD 14,866.00
Susan Bornas and RD Charito Zamora
Region X Disallowance on payment of Personnel
Motivation Allowance to employees in
CY 2001 15,000.00
Disallowance on claims of TEV re
insufficient documents 4,569.50
Disallowance on GSIS and LBP Salary
loan withdrawn and remitted in 2001 5,855.50
Disallowance on Remittance to
PPAECO loan in CY 2003 1,487.50
Disallowance on Family Visit of
Josepilar Bermudez in CY 2001 and
Jeorgette Paderanga in CY 2012 22,537.58 49,450.08
Balance forwarded of Various
disallowances of officers and
employees. This is outstanding for more
than 10 years already. 364,161.15
Disallowance due to invalid
appointment of AAIV Bautista per
GAAM vol. I sec.193 7,099.00 371,260.15
ND# 2001-009-101- M. Agot re Signing
bonus 674.00
Disallowance on PCF replenishment 226.00 900.00
Total ₱ 1,187,497.36
Due from Officers and Employees – ₱ 20,461.77

NCR Overpayment of salary to AAIV Villegas refunded in
January 2015 ₱ 3,750.27
Region II Overpayment of Mid-Year Bonus and 1/2 Cash Gift to
PPOII Arnel F. Ritua for CY 2014 refunded in January
2015 15,500.00
Region VII Overpayment of TEV collected in January 2015 1,211.50
Total ₱ 20,461.77
6.3 Other Receivables – ₱ 13,850.00
This balance is from Region X representing Year-end benefits and cash gift for CY 2012
given to CPPO Tomada. This amount is subject for refund in compliance to Budget
Circular No. 2010-1 par. 6.11; sub.par.6.11.1 dated April 28, 2010.
7. INVENTORIES
This account represents supplies and materials of prior years’ and current year which
remain unissued at the end of the year. Costing of Ending Inventory is computed using
the Moving Average Method.
7.1 Office Supplies Inventories – ₱ 760, 211.44
This account represents regular and common-used supplies of the following offices and
supported by office supplies inventory reports.
Office Amount
Central Office ₱ 132,719.67
National Capital Region 71,289.14
CAR 32,965.55
Region I 51,659.19
Region II 15,027.78
Region IV 17,407.36
Region V 67,221.65
Region VI 47,775.80
Region VIII 55,224.49
Region X 66,590.36
Region XI 60,037.50
Region XII 142,292.95
Total ₱ 760,211.44
7.2 Accountable Forms Inventories – ₱ 24,421.86
Accounting forms, official receipts and other forms are charged to this account.
Office Amount
Region IV ₱ 1,531.62
Total ₱ 24,421.86
7.3 Other Supplies and Materials Inventory – ₱ 276,503.12
This represents other materials not included in the regular supplies. These supplies are
semi-expendable like staplers and plastic chairs.
Office Amount
CAR ₱ 1,500.00
Region X 93,165.07
Region XI 153,552.35
Total ₱ 276,503.12
8. OTHER CURRENT ASSETS
8.1 Advances
8.1.1 Advances for Operating Expenses – ₱ 85,456.35
This represents cash advance to Ma. Dahlia Yuson to cover payment for other
Maintenance and Other Operating Expenses of NCR for CY 2014. This was
liquidated in January 2015.
8.1.2 Advances to Special Disbursing Officer – ₱ 32,800.00

The amount is from Region XI representing cash advance to cover payment for TEV
of VPAs for the 4th Quarter 2014 and such cash advance was liquidated in February
2015.
8.1.3 Advances to Officers and Employees – ₱ 10,355.48
The balance of this account pertains to cash advances granted by Region XII to Mr.
Danilo Capili for the conduct of psychological test to applicants in the region. This
cash advance was liquidated in January 2015.
8.2 Prepayments
8.2.1 Advances to Contractors – ₱ 48,690.00
This is an advance payment made to Pearlmont Inn during the 3 rd TRICON, Seminar
on RA 10389 & 10592 and Fellowship Night of DOJ-PPA Employees of Region X on
December 15-17, 2014. Full payment to contractor was made in January 2015.
8.2.2 Prepaid Insurance – ₱ 112,358.21
Represents unexpired portion of insurance paid for the year 2014.

CO Insurance for Vehicles ₱ 857.61
Building Insurance 67,718.74
Furniture & Fixtures insurance 17,260.94 85,837.29
Region VI Insurance for vehicles 3,288.85
Insurance for PPE 12,234.66 15,523.51
Region VII Fidelity Bond Premium of CPPO 10,593.05
Insurance for Vehicles 404.36 10,997.41
Total ₱ 112,358.21
8.3 Deposits
8.3.1 Guaranty Deposits – ₱ 3,000.00
Guaranty deposits account of ₱3,000.00 represents deposit for 25 pieces of 3-gallon

bottle water of Purification Purified Drinking Water.
9. PROPERTY, PLANT AND EQUIPMENT – ₱ 35,764,928.07
This account consists of the Property, Plant and Equipment of the Agency.
Account Amount
Land ₱ 7,680.00
Office Building 41,512,143.29
Office Equipment 13,027,372.90
IT Equipment and Software 38,466,754. 02
Communication Equipment 452,645.45
Firefighting Equipment and Accessories 58,875.00
Medical, Dental. And Lab. Equipment 478,175.70
Other Machinery and Equipment 81,303.00
Motor Vehicle 13,967,627.23
Furnitures and Fixtures 7,718,229.22
Library Books 25,478.80
Leasehold Improvement – Building 23,750.00
Total Cost 116,242,270.34
Less: Accumulated Depreciation
Accumulated Depreciation – Office Building 24,907,286.00
Accumulated Depreciation – Office Equipment 10,736,124.61
Accumulated Depreciation – IT Equipment 30,943,254.55
Accumulated Depreciation – Communication
Equipment 342,768.23
Accumulated Depreciation – Firefighting
Equipment 51,441.87
Accumulated Depreciation – Med., Dental, Lab. 330,414.80
Accumulated Depreciation – Other Machinery &
Equipment 57,066.56
Accumulated Depreciation – Motor Vehicle 7,481,184.25
Accumulated Depreciation – Furnitures & Fixtures 5,206,082.44
Accumulated Depreciation – Library Books 9,174.60
Accumulated Depreciation – Leasehold Imp. Bldg 21,375.00
Accumulated Depreciation – Other PPE 357,511.82
Total Accumulated Depreciation 80,443,684.73
Total Book Value ₱ 35,798,585.61
The Land in the amount of ₱7,680.00 represents the property acquired by Regional X.
Increases/Decreases in the items of Property, Plant and Equipment are explained below.
Account 2014 2013 Reasons for

Increase/Decrease
Office Equipment ₱ 13,027,372.90 ₱ 13,507,453.17 The decrease is due to
transfer of regular
equipment to
unserviceable assets.
Information and 38,433,096.48 25,175,605.42 The increase is due to
Communication adjustments made by
Technology CAR, Regions IV, X, XI
Equipment on the unrecorded ICT
Equipment – NCIS. Also,
computers donated by
DOJ-OSEC this year
were charged to this
account.
Communication Decrease in this account
Equipment is due to adjustment
made by Regions I and
452,645,45 467,843.30 XI.
Medical, Dental. The decrease is due to
And Lab. disposal.
Equipment 478,175.70 488,275.70
Other Machinery The increase is due to
and Equipment reclassification made by
81,303.00 - Region II.
Motor Vehicle The increase is due to the
purchase of Motor
Vehicles in Regions I, II,
13,967,627.23 9,436,977.81 V, VI and CO.
Furnitures and The increase is due to the
Fixtures purchase of new furniture
and fixtures and
reclassification of
7,718,229.22 7,423,588.20 accounts.
Library Books The increase is due to the
reclassification made by
25,478.80 23,660.80 Regions II and X.
Other Property, The increase is due to
Plant and purchase of new
Equipment 422,235.73 415,989.43 equipment of Region XII.
₱ 61,661,416.61 ₱ 43,514,565.66
10. OTHER ASSETS – ₱ 2,871,591.74
This account represents the total declared unserviceable property and equipment of the
Agency. Although these properties are obsolete, some Regional offices are still using it,
due to lack of funds to buy and replace it. Disposal may not be the best option for the
Regional Offices because according to them, proceeds may not be sufficient to purchase
replacement of the said equipments.
Amount
Office 2014
NCR ₱ 838,595.91
Region I 229,234.20
Region II 374,227.76
Region III 20,723.00
Region IV 178,175.21
Region VI -
Region IX 198,736.20
Region XI 1,509.50
Region XIII 166,363.48
Total ₱ 2,871,591.74
11. FINANCIAL LIABILITIES
11.1 Accounts Payable – ₱ 1,531,275.87
This account represents unsettled obligation to internal and external creditors. As per
NGAS Sec. 144, this account should be used for external creditors only, but there are
Regional Offices who are still using this account for internal creditors’ in-spite of
constant reminders about proper use of account codes.

CO Unsettled obligations to NIA EASP Canteen. ₱ 17,100.00
Region V Unpaid Obligations to its employees 85,280.19
Region VI Unpaid Obligations to GSIS 20,216.85
Region VII Unpaid obligations to Procurement Service 1,053,441.91
and employees re hazard pay, monetization of
leave credits of employees
Region X Unpaid Obligations to Procurement Service 93,779.13
and employees re hazard pay, monetization of
leave credits of employees
Region XI Unpaid Obligations to its employees 8,527.39
Region XII Unpaid Obligations to its employees 252,930.40
Total ₱ 1,531,275.87
11.2 Due To Officers and Employees – ₱ 2,765,660.16
Unpaid obligations to Officers and Employees are recorded under this account.
CO Unpaid salaries and allowance of PPA-CO
employees ₱ 395,717.53
NCR Income tax refund due to employees 72,315.28
CAR Monetization of leave credits of employees 143,345.09
Region II Monetization of leave credits of employees 15,761.95
Region III Monetization of leave credits, Loyalty pay,
Hazard Pay and CNA Incentives of
employees 2,138,396.18
Region VII Claim of an employee 124.13
Total ₱ 2,765,660.16
12. INTER-AGENCY PAYABLES – ₱ 506,743.03
Obligations due to other government institutions which were remitted in January 2015 are
reported under this account. Some of it remains outstanding because they are
unaccounted balances from previous years. Due to BIR account consists of previous
years’ unaccounted balances in the amount of ₱15,143.45 from the Central Office. As per
record of the Central Office prior years’ over withheld taxes should be refunded to the
former employees, but these persons could not be located anymore, this amount has been
outstanding for years already. Listing below is the balance per account.
Account Amount
Due to BIR ₱ 116,134.63
Due to GSIS 99,189.60
Due to PAG-IBIG 7,362.25
Due to PHILHEALTH 22,544.41
Due to NGAS 33,787.39
Due to GOCCs 29,485.13
Due to LGUs 198,239.62
Total ₱ 506,743.03
13. OTHER PAYABLES – ₱ 147,396.45
Obligations of Central Office and Regional Offices to PPA-Multi Purpose Cooperative,

Land Bank of the Philippines and other Financial Lending Institutions are charged to this
account.

Central Office Unpaid obligations to PPAMCO, ₱ 28,698.30
QUEDANCOR and LBP
Region II Prior Year unreconciled balance 1,569.98
Region VI Local aide from LGUs to PPA Field 119,096.17
offices for client's livelihood program
Region IX Overrremittance of PPAEA loan (2,168.00)
Region XII Unremitted PPOLPI union dues 200.00
Total ₱ 147,396.45
14. ACCUMULATED SURPLUS/(DEFICIT) – ₱ 103,217,973.64
Balance at December 31, 2013 ₱ 142,764,354.56

Changes in accounting policy (41,340,128.46)
Prior Period Adjustments 101,424,226.10
Restated balance
Changes in net assets/ equity for Calendar Year 2014
Surplus for the period 1,793,747.54
Total recognized revenue and expense for the period 1,793,747.54
Balance at December 31, 2014 ₱ 103,217,973.64
All prior period adjustments pertaining to Real and Nominal Accounts are charged to this
account, subsequently closed under Accumulated Surplus/(Deficit) Account. These are
the lists of the Prior Period Adjustments of Central Office and Regional Offices. See
attached Annex “B”.
Office Debit Credit

Central Office ₱ 45,472,190.58
NCR ₱ 676,865.99
Region I 215,112.32
CAR 8,355.60
Region III -
Region V 64,647.00
Region VI 107,436.65
Region VIII -
Region IX 9,568.54
Region X 2,134,759.30
Total 45,662,198.37 4,322,069.91
Balance ₱ 41,340,128.46
15. SERVICE AND BUSINESS INCOME
15.1 Service Income
15.1.1 Registration Fees
This account includes registration fees collected from the participants of trainings
conducted in the Central Office totaling ₱ 377,770.00.
15.1.2 Fines and Penalties – Service Income
Fines and Penalties imposed to an employee of the Central Office due to

Administrative Case re: Unauthorized use of vehicle in the amount of ₱ 13,519.00.
15.1.3 Other Service Income
This account includes income from sale of bid documents of the Central Office and
Region II amounting to ₱ 9,000.00 and ₱ 1,000.00, respectively.
15.2 Business Income
15.2.1 Rent/Lease Income
This account includes collection of lodging fees from the occupants of DOJ-PPA
Multipurpose Hall Dormitory.
16. SHARES, GRANTS AND DONATIONS – ₱ 1,026,888.69
16.1 Income from Grants and Donations in Cash
This account includes receipt of donation from Eddie Gokiangkee in the amount of
₱5,000.00, and TADECO in the amount of ₱340,000.00. These collections were
deposited to the Bureau of Treasury. This account also includes ₱538.89 amount of
interest income incurred by Region VII from its trust fund.
16.2 Income from Grants and Donations in Kind
The account includes donation of Information and Communication Technology

Equipment from the Department of Justice – Office of the Secretary for DOJ's
computerization program for Justice Framework of the National Information System
(NJIS). This account also includes donation from PPOLPI – (1) unit of washing machine
with a cost of ₱8,199.00.
17. PERSONNEL EXPENSES
17.1 Salaries and Wages – ₱ 347,427,125.39
This account represents salaries and wages of employees incurred in CY 2014.

Monetization of leave credits and loyalty awards given to employees are also charged to
this account.
17.2 Representation Allowance- ₱ 12,377,412.35 and Transportation Allowance ₱

12,250,454.15
These are granted to the Agency’s top officials at monthly standard rates based on the
new rates prescribed under National Budget Circular No. 546 dated January 17, 2013 in
order to defray representation and transportation expenses while in the actual
performance of duties and responsibilities.
17.3 Clothing Allowance – ₱ 4,498,654.50

Decrease in this account is due to retirement of PPA employees, resulting to fewer
recipients of clothing benefits.
17.4 Hazard Pay – ₱ 5,462,804.11
This pertains to benefits and privileges that are granted to Public Social Workers in view
of the issuance in November 2007, Section 16 of the Implementing Rules and Regulation
(IRR) of Republic Act No. 9433 otherwise known as the Magna Carta for Public Social
Workers. It shall be paid on a monthly, quarterly or annual basis.
Office Amount
NCR 305,000.00
Region I 147,018.14
CAR 60,734.08
Region III 1,536,000.00
Region V 186,640.00
Region VI 1,032,798.89
Region X 262,000.00
Total ₱ 5,462,804.11
17.5 Other Bonuses and Allowances – ₱ 13,082,102.26
This account refers to bonuses given to employees such as Performance Based Bonus
(PBB) CY 2013 and Performance Enhancement Incentive (PEI) CY 2014. This account
also includes CNA Incentive given by Central Office, Region III, Region VI, Region VII
and Region X to their respective personnel. This benefit is the result of the savings
generated from cost-cutting measure identified in the Collective Negotiation Agreement
which resulted from joint efforts of labor and management and system/productivity
improvement.
Performance Based Bonus (PBB) CY 2013 ₱ 5,915,000.00

Performance Enhancement Incetive (PEI) CY 2014
NCR 578,500.00
Region I 140,000.00
CAR 280,000.00
Region V 230,000.00
Region VI 355,000.00
Region X 240,000.00
Region XIII 160,000.00 4,631,000.00
Collective Negotiation Agreement (CNA) Incentives CY 2014
Central Office 1,288,327.72
Region VI 39,328.00
Region X 143,002.45 2,536,103.26
Grand Total ₱ 13,082,102.26
17.6 Terminal Leave Benefits – ₱ 52,962,126.07
This refers to the terminal leave pay granted to retired employees’ equivalent to their
accumulated sick and vacation leave credits during employment.
18. MAINTENANCE AND OTHER OPERATING EXPENSES
18.1 Traveling Expenses – ₱ 14,000,921.39
This account pertains to the local transportation expenses incurred by officers and
employees that include bus fares, airplane tickets, per diems and all other related
expenses. Most of the traveling expenses incurred by the PPA are due to investigation of
clients and supervision of probationers and parolees.
18.2 Training Expenses – ₱ 8,323,075.37
This account pertains to trainings conducted by PPA, executive conference expenses, and
other trainings attended by the officers and employees are charged to this account.
18.3 Office Supplies Expenses – ₱ 6,205,880.72
This account pertains to office supplies expenses for day to day operation of the offices.
Any significant changes may result from increase in demand or price adjustment.
18.4 Gasoline, Oil and Lubricants Expenses – ₱ 1,375,967.05
This account pertains to gasoline expenses for day to day operations of the offices.
18.5 Other Supplies Expenses – ₱ 1,764,899.75
Supplies and materials that can not be classified under office supplies expense account
are charged this account.
18.6 Water Expenses – ₱ 1,413,094.48
Water expenses incurred in the day to day operations of the offices are charged to this
account. Increase is due to consumption or rate adjustments.
18.7 Electricity Expenses – ₱ 5,104,713.21
Electricity expenses of the offices are charged to this account. Any significant change or
increase is due to the rate adjustment.
18.8 Postage and Deliveries – ₱ 1,555,054.77
Mailing of letters and other communication documents from/to Central Office, Regional
Offices and Field Offices are charged to this account.
18.9 Telephone Expenses – ₱ 3,778,924.38
Telephone calls and sending of communications thru fax machines are charged to this
account.
18.10 Internet Subscription Expenses – ₱ 861,348.44
Expenses that are related to internet, such as DSL landline and prepaid load for broad
band incurred by Central Office, Regional Offices and Field offices are charged to this
account.
18.11 Extra Ordinary and Miscellaneous Expenses – ₱ 1,460,000.00
This account represents monthly expenses incurred by the Administrator and Regional
Directors, in accordance with the intent and purpose enumerated in the 2014 GAA Sec.
41.
18.12 Other Professional Services – ₱ 2,016,898.38
Payment for job order drivers and clerks are charged to this account. Regional Offices
are required to hire job order workers due to lack of manpower to perform such services.
18.13 Janitorial Services – ₱ 3,805,515.99
Payment for janitorial services and janitorial supplies incurred by Central Office,
Regional Offices and Field Offices are charged to this account.
18.14 Security Services – ₱ 757,042.20
This account represents salaries and wages of the three security guards hired by the
Central Office.
18.15 Other General Services – ₱ 5,310,603.79
Expenses for allowances, traveling, and trainings related to Volunteer Probation Aides
(VPAs) are charged to this account. Appropriation for the General Services account was
incorporated in the Professional Services account as per GAA of 2014 but breakdown of
appropriation was clearly stated in the Agency Budget Matrix (ABM) released by the
DBM. Such matrix stated the exact released of appropriation per object of expenditures.
18.16 Repair & Maintenance-Office Building – ₱ 952,333.31
Repairs and maintenance of Office Building incurred by Central Office and Regional
Offices are charged to this account.
18.17 Repair & Maintenance – Machinery and Equipment – ₱ 445,465.80
Repairs and maintenance of office equipment such printers, fax machines, air conditions,
computers and other IT equipment are charged to this account.
18.18 Repair & Maintenance – Transportation Equipment – ₱ 391,304.62
Repair and maintenance of motor vehicles and purchases of spare parts are charged to
this account. Any significant increase may be result of frequent repairs.
18.19 Printing and Publication Expenses – ₱ 801,440.19
Printing of tarpaulins, other materials and binding of books incurred by the offices are
charged to this account.
Office Amount
NCR 44,860.90
CAR 20,822.50
Region I 13,731.65
Region II 48,445.70
Region V 26,953.00
Region VI 88,768.29
Region IX 19,547.25
Region X 46,800.66
Region XI 30,836.25
Total ₱ 801,440.19
18.20 Representation Expenses – ₱ 1,178,693.66
Expenses that are minor in nature are charged to this account, such as meals and other
miscellaneous expenditure during general assembly, meetings and other occasions within
the office.
18.21 Rent Expenses – ₱ 4,536,155.43
This account includes expenses for the quarters allowance of Regional Directors and
Assistant Regional Directors, Office Rental of Regional Offices and Field Offices and
office equipment rental.
Quarters allowance are granted to officials that were re-assigned or transferred to a place
other than that of their domicile and do not own houses or room there in, by virtue of
agencies policies or rotation as per DBM Circular No. 456 dated November 11, 1996.
Office Particular Amount

Central Office Rentals for 1 Photo Copier Machine ₱ 73,173.50
NCR Rentals for Field Offices and Quarters Allowance
of RD 924,430.40
CAR Rentals for Field Offices 132,000.00
Region I Rentals for Regional Office and Office equipment 495,000.00
Region II Rentals for Field Offices and Quarters Allowance
of RD 97,180.00
Region III Rentals for Regional Office 295,989.60
Region IV Rentals for Regional Office and Field Offices 953,114.43
Region V Rentals for Regional Office and Quarters Al-
lowance of RD 118,787.00
Region VI Rentals for Regional Office 53,690.50
Region VII Rentals for Field Offices 624,000.00
Region VIII Rentals for Field Offices 56,500.00
Region IX Quarters Allowance of RD & Assistant RD 48,000.00
Region XI Quarters Allowance of RD 5,630.00
Region XII Rentals for Regional Office and Field Offices 466,660.00
Region XIII Rentals for Regional Office 192,000.00
Total ₱ 4,536,155.43
19. NON-CASH EXPENSES
Non-cash expenses consist of the following:

Account Name Amount
Depreciation - Buildings and Other Structures ₱ 1,245,364.30
Depreciation - Machinery and Equipment 1,859,906.70
Depreciation - Transportation Equipment 1,266,365.89
Depreciation - Furniture, Fixtures and Books 338,192.48
Depreciation - Other Property, Plant and Equipment 10,561.92
Total ₱ 4,720,391.29
20. NET FINANCIAL ASSISTANCE/ SUBSIDY – ₱ 621,248,674.91
20.1 Subsidy from National Government
The Agency received cash allocation in the total amount of

₱ 605,287,165.00 from Department of Budget and Management, breakdown as follows;
NCA - Regular ₱ 575,365,332.00

NCA - PBB CY 2013 5,446,500.00
NCA - Terminal Leave 19,770,333.00
NCA - PEI 4,705,000.00
Total NCA 605,287,165.00
Add: Tax Remittance Advice (TRA) 54,561,611.82
Subsidy from National Government 659,848,776.82
Less: Reversion of NCA

Central Office ₱ 9,005,718.90
NCR 5,102,284.57
CAR 1,403,923.00
Region I 595,586.01
Region III 2,132,689.19
Region IV 3,047,360.63
Region V 1,072,687.63
Region VI 3,569,720.92
Region VII 5,673,352.65
Region VIII 1,264,527.23
Region X 1,688,504.21
Region XIII 560,065.25 38,131,474.00
Less: Refund and Adjustment
NCR - Refund 2,121.36
Region IV - Refund 2,000.00
Region IV - Cancelled checks 84,344.20
Region V - Disallowance 20,394.00
Region VII -cancelled checks 30,857.15
Region VII -Deposits to BTr 287,900.33
Region VIII - cancelled checks 32,786.87
Region XI - cancelled checks 900.00
Region XII - cancelled checks 7,324.00 468,627.91
Total SING ₱ 621,248,674.91
21. LOSSES – ₱ (89,240.82)
21.1 Loss on Sale of Property, Plant and Equipment
This account represents realized loss on sale of unserviceable assets of Central Office.
22. ALLOTMENTS, OBLIGATIONS AND BALANCES – ₱ 635,892,251.00
Parole and Probation Administration has an appropriation of ₱ 635,892,251.00, while the

unobligated portion was automatically reverted.
Particulars Category Allotment Obligations Balances
Current Year's PS ₱ 467,492,492.00 ₱ 456,580,207.59 ₱ 10,912,284.41

2,331,696.1
Allotment RLIP 41,903,994.00 39,572,297.84 6
TLB 52,967,868.00 52,962,126.07 5,741.93
MOOE 67,942,897.00 67,208,200.45 734,696.55
CO 5,585,000.00 5,575,290.00 9,710.00
Total Current
Year 635,892,251.00 621,898,121.95 13,994,129.05
Grand Total ₱ 635,892,251.00 ₱ 621,898,121.95 ₱13,994,129.05

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Appendix A

Republic of the Philippines

STATEMENT OF MANAGEMENT’S RESPONSIBILITY FOR

The management of Parole and Probation Administration is responsible for all

In this regard, management maintains a system of accounting and reporting which

NORHAYA C. GUILING MANUEL G. CO

Chief, Financial and Management Division Administrator

February 13, 2015 February 13, 2015

Date Signed Date Signed

PAROLE AND PROBATION ADMINISTRATION

Non - Current Assets

Total Assets ₱ 108,169,049.15

Non- Current Liabilities

Total Liabilities 4,951,075.51

Total Liabilities and Net Assets/Equity ₱ 108,169,049.15

PAROLE AND PROBATION ADMINISTRATION

Cash and Cash Equivalents 837,447.28

Cash on Hand 10,508.25

Cash in Bank - Local Currency 477,739.03

Treasury/Agency Cash Accounts 349,200.00

Inter-Agency Receivables 66,119,476.47

Other Receivables 1,221,809.13

Inventory Held for Consumption 1,061,136.42

Other Current Assets 292,660.04

PAROLE AND PROBATION ADMINISTRATION

Deposits (Current Portion) 3,000.00

Total Current Assets 69,532,529.34

Non - Current Assets

Property, Plant and Equipment 35,764,928.07

Buildings and Other Structures 16,604,857.29

Machinery and Equipment 10,070,397.91

PAROLE AND PROBATION ADMINISTRATION

Net Value 147,760.90

Transportation Equipment 6,486,442.98

Furniture, Fixtures and Books 2,528,450.98

Leased Assets Improvements 2,375.00

Other Property, Plant and Equipment 64,723.91

PAROLE AND PROBATION ADMINISTRATION

Other Non-Current Assets 2,871,591.74

Total Non-Current Assets 38,636,519.81

TOTAL ASSETS 108,169,049.15

LIABILITIES AND NET ASSETS/EQUITY

Inter-Agency Payables 506,743.03

Other Payables 147,396.45

Total Liabilities 4,951,075.51

PAROLE AND PROBATION ADMINISTRATION

Total Net Assets/Equity 103,217,973.64

TOTAL LIABILITIES AND NET ASSETS/EQUITY 108,169,049.15

PAROLE AND PROBATION ADMINISTRATION

Total Revenue 1,637,577.69

Less: Current Operating Expenses

Total Current Operating Expenses 621,003,264.24

Surplus/(Deficit) from Current Operations (619,365,686.55)

Net Financial Assistance/Subsidy 20 621,248,674.91

Surplus/(Deficit) for the period ₱ 1,793,747.54

PAROLE AND PROBATION ADMINISTRATION

Shares, Grants and Donations

Total Revenue 1,637,577.69

Less: Current Operating Expenses

Year End Bonus 27,998,788.02

Personnel Benefit Contributions

Other Personnel Benefits

Total Personnel Services 549,212,555.07