Financial Position of Catbalogan City General Fund

Appendix A.
Republic of the Philippines

Province of Samar
City of Catbalogan
General Fund
STATEMENT OF FINANCIAL POSITION
As of December 31, 2018
(With Comparative Figures For CY 2017)
ACCOUNT TITLE 2018 2017

ASSETS
CURRENT ASSETS
CASH AND CASH EQUIVALENTS
Cash on Hand
Cash Local Treasury P 3,934,950.13 P 5,472,098.56
Petty Cash 8,000.00 -
Cash in Banks - Local Currency
Cash in Bank - Local Currency , Current
421,285,368.37 316,449,188.03
Account
Cash in Bank - Local Currency, Savings
- -
Account
Cash in Banks - Foreign Currency
Cash in Bank - Foreign Currency , Current
- -
Account
Cash in Bank - Foreign Currency, Savings
- -
Account
Investments in Time Deposits (90 days)
Cash in Bank -Local Currency, Time Deposits - -
Cash in Bank - Foreign Currency, Time Deposits - -
Treasury Bills - -
Total Cash and Cash Equivalents P 425,228,318.50 P 321,921,286.59
INVESTMENTS
Investments in Time Deposits (91 days to 1 year)
Cash in Bank - Foreign Currency, Time Deposits - -
Treasury Bills - -
Financial Assets at Fair Value Through Surplus or Deficit
Financial Assets Held for Trading - -
Financial Assets Designated at Fair Value
- -
Through Surplus or Deficit
Financial Assets - Held to Maturity
Investments in Treasury Bills - Local - -
Allowance for Impairment - Investments in
- -
Treasury Bills - Local
Investments in Bonds-Local - -
Allowance for Impairment - Investments in
- -
Bonds - Local
Financial Assets - Available for Sale
Investments in Stocks - -
Investments in Bonds - -
Financial Assets - Others
Deposits on Letters of Credit - -
Allowance for Impairment - Deposits in Letters
- -
of Credit
Guaranty Deposits 500,000.00 -
Page 1 of 107
Appendix A.1

Province of Samar
City of Catbalogan
General Fund

Allowance for Impairment - Guaranty Deposits - -
Other Investments - -
Allowance for Impairment - Other Investments - -
Investments in Joint Venture
Investments in Joint Venture - -
Allowance for Impairment - Investments in Joint
- -
Venture
Sinking Fund -
Sinking Fund - -
Total Investments P 500,000.00 P -
RECEIVABLES
Loans and Receivable Accounts
Accounts Receivable 11,285.56 11,285.56
Allowance for Impairment - Accounts Receivable - -
Real Property Tax Receivable 4,548,807.42 1,748,241.44
Allowance for Impairment - RPT Receivable - -
Special Education Tax Receivable - -
Allowance for Impairment - SET Receivable - -
Notes Receivable - -
Allowance for Impairment - Notes Receivable - -
Loans Receivable - Government-Owned and/or
- -
Controlled Corporations
Allowance for Impairment - Loans Receivable -
Government-Owned and/or Controlled - -
Corporations
Loans Receivable - Local Government Units - -
- -
Local Government Units
Interests Receivable - -
Allowance for Impairment - Interests Receivable - -
Dividends Receivable - -
Allowance for Impairment - Dividends
- -
Receivable
Loans Receivable - Others - -
- -
Others
Lease Receivables - -
Operating Lease Receivable - -
Allowance for Impairment - Operating Lease
- -
Receivable
Finance Lease Receivable - -
Allowance for Impairment - Finance Lease
- -
Receivable
Inter-Agency Receivables
Due from National Government Agencies 241,168.19 241,168.19
Page 2 of 107
Appendix A.1

Province of Samar
City of Catbalogan
General Fund

Allowance for Impairment - Due from National
- -
Government Agencies
Due from Government-Owned and/or Controlled
8,334.00 8,334.00
Corporations
Allowance for Impairment - Due from GOCCs - -
Due from Local Government Units 7,468,000.00 7,468,000.00
Allowance for Impairment - Due from LGUs - -
Due from Joint Venture - -
Allowance for Impairment - Due from Joint
- -
Venture
Intra-Agency Receivables
Due from Other Funds 129,303.31 33,696.39
Due from Special Accounts - -
Due from Local Economic Enterprise - -
Advances
Advances for Operating Expenses - -
Advances for Payroll - -
Advances to Special Disbursing Officer 54,423,917.70 58,121,417.70
Advances for Officers and Employees 187,387.91 179,422.96
Other Receivables
Receivables - Disallowances/Charges 46,081.00 46,081.00
Allowance for Impairment - Receivables-
- -
Disallowances/Charges
Due from Officers and Employees 95,964.32 85,241.94
Allowance for Impairment - Due from Officers
- -
and Employees
Due from Non-Government
895,331.00 277,831.00
Organizations/People's Organizations
Allowance for Impairment - Due from Non-
Government Organizations/People's - -
Organizations
Other Receivables 753,750.00 700,000.00
Allowance for Impairment - Other Receivables - -
Total Receivables P 68,809,330.41 P 68,920,720.18
Page 3 of 107
Appendix A.1

Province of Samar
City of Catbalogan
General Fund

INVENTORIES
Inventory Held for Sale
Merchandise Inventory - -
Inventory Held for Distribution
Food Supplies for Distribution 4,278,234.49 8,618,630.50
Welfare Goods for Distribution 1,500,000.00 1,500,000.00
Drugs and Medicines for Distribution - -
Medical, Dental and Laboratory Supplies for
- -
Distribution
Agricultural and Marine Supplies for
49,000.00 -
Distribution
Agricultural Produce for Distribution 26,200.00 26,200.00
Textbooks and Instructional Materials for
- -
Distribution
Construction Materials for Distribution - -
Property and Equipment for Distribution - -
Other Supplies and Materials for Distribution 2,187,145.00 280,220.00
Inventory Held for Manufacturing
Raw Materials Inventory - -
Work-in-Process Inventory - -
Finished Goods Inventory - -
Inventory Held for Consumption
Office Supplies Inventory 3,996,032.99 1,825,100.27
Accountable Forms, Plates and Stickers 526,336.16 1,225,156.56
Non-Accountable Forms Inventory - 35,875.00
Animal/Zoological Supplies Inventory 137,741.00 124,295.30
Food Supplies Inventory 129,900.00 129,900.00
Drugs and Medicines Inventory 4,306,168.50 4,640,247.70
Medical, Dental and Laboratory Supplies
1,287,544.89 812,268.39
Inventory
Fuel, Oil and Lubricants Inventory 3,387,227.53 1,360,090.45
Agricultural and Marine Supplies Inventory 121,864.00 311,621.45
Textbooks and Instructional Materials Inventory - -
Military, Police and Traffic Supplies Inventory 20,024.57 -
Chemical and Filtering Supplies Inventory - -
Construction Materials Inventory - -
Other Supplies and Materials Inventory 1,600,862.43 2,584,473.87
Total Inventories P 23,554,281.56 P 23,474,079.49
Page 4 of 107
Appendix A.1

Province of Samar
City of Catbalogan
General Fund

PREPAYMENTS AND DEFERRED CHARGES
Prepayments
Advances to Contractors 1,180,268.67 7,432,321.23
Prepaid Rent 935,562.51 935,562.51
Prepaid Registration - -
Prepaid Interest - -
Prepaid Insurance - -
Other Prepayments - -
Deferred Charges
Discount on Advance Payments - -
Total Prepayments and Deferred Charges P 2,115,831.18 P 8,367,883.74
Total Current Assets P 520,207,761.65 P 422,683,970.00
NON-CURRENT ASSETS
INVESTMENTS
INVESTMENT PROPERTY
Land and Buildings
Investment Property, Land - -
Accumulated Impairment Losses - Investment
- -
Property, Land
Investment Property, Buildings 264,000.00 15,884,000.00
Accumulated Depreciation - Investment
- (11,436,480.00)
Property, Buildings
- -
Property, Buildings
Construction in Progress - Investment Property,
- -
Buildings
Total Investment Property P 264,000.00 P 4,447,520.00
PROPERTY, PLANT AND EQUIPMENT
Land
Land 129,394,349.19 129,394,349.19
Accumulated Impairment Losses - Land - -
Land Improvements -
Land Improvements, Aquaculture Structures - -
Accumulated Depreciation - Land
- -
Improvements, Aquaculture Structures
Accumulated Impairment Losses - Land
- -
Other Land Improvements 742,084.35 742,084.35
Accumulated Depreciation - Other Land
- -
Improvements
Accumulated Impairment Losses - Other Land
- -
Improvements
Page 5 of 107
Appendix A.1

Province of Samar
City of Catbalogan
General Fund

Infrastructure Assets
Road Networks 94,650,712.46 75,223,943.23
Accumulated Depreciation - Road Networks (31,189,810.32) (17,523,138.16)
Accumulated Impairment Losses - Road
- -
Networks
Flood Control Systems 50,015,480.28 41,579,992.80
Accumulated Depreciation - Flood Control
(14,229,158.00) (9,351,807.00)
Systems
Accumulated Impairment Losses - Flood Control
- -
Systems
Sewer Systems - -
Accumulated Depreciation - Sewer Systems - -
Accumulated Impairment Losses - Sewer Systems - -
Water Supply Systems 8,706,693.06 5,783,207.29
Accumulated Depreciation - Water Supply
(2,328,180.00) (1,264,496.00)
Systems
Accumulated Impairment Losses - Water Supply
- -
Systems
Power Supply Systems 51,754,685.28 50,854,871.29
Accumulated Depreciation - Power Supply
(36,034,245.00) (28,846,009.00)
Systems
Accumulated Impairment Losses - Power Supply
- -
Systems
Communication Networks - -
Accumulated Depreciation - Communication
- -
Networks
Accumulated Impairment Losses -
- -
Communication Networks
Seaport Systems 25,800,193.10 25,800,193.10
Accumulated Depreciation - Seaport Systems (634,237.00) (330,611.00)
Accumulated Impairment Losses - Seaport
- -
Systems
Airport Systems - -
Accumulated Depreciation - Airport Systems - -
Accumulated Impairment Losses - Airport
- -
Systems
Parks, Plazas and Monuments 598,175.00 598,175.00
Accumulated Depreciation - Parks, Plazas and
(288,615.00) (177,952.00)
Monuments
Accumulated Impairment Losses - Parks, Plazas
- -
and Monuments
Other Infrastructure Assets 34,073,323.33 20,180,971.61
Accumulated Depreciation - Other
(9,633,844.00) (5,549,153.00)
Accumulated Impairment Losses - Other
- -
Buildings and Other Structures
Buildings 39,571,186.41 39,571,186.41
Accumulated Depreciation - Buildings (16,433,135.81) (10,152,347.37)
Page 6 of 107
Appendix A.1

Province of Samar
City of Catbalogan
General Fund

Accumulated Impairment Losses - Buildings - -
School Buildings 866,950.13 866,950.13
Accumulated Depreciation - School Buildings (538,332.88) (465,838.85)
Accumulated Impairment Losses - School
- -
Buildings
Hospitals and Health Centers 2,765,180.04 2,765,180.04
Accumulated Depreciation - Hospitals and
(1,442,084.00) (1,240,157.00)
Health Centers
Accumulated Impairment Losses - Hospitals and
- -
Health Centers
Markets 450,400.00 21,355,065.21
Accumulated Depreciation - Markets - (23,760,166.79)
Accumulated Impairment Losses - Markets - -
Slaughterhouses 2,997,133.63 4,255,535.05
Accumulated Depreciation - Slaughterhouses (225,496.00) (632,257.70)
Accumulated Impairment Losses-
- -
Slaughterhouses
Hostels and Dormitories - -
Accumulated Depreciation - Hostels and
- -
Dormitories
Accumulated Impairment Losses - Hostels and
- -
Dormitories
Other Structures 82,375,466.26 21,911,319.95
Accumulated Depreciation - Other Structures (9,977,930.00) (6,491,989.38)
- -
Structures
Machinery and Equipment
Machinery 285,690.00 285,690.00
Accumulated Depreciation - Machinery (174,160.00) (125,731.00)
Accumulated Impairment Losses - Machinery - -
Office Equipment 12,366,665.28 10,281,878.58
Accumulated Depreciation - Office Equipment (5,564,219.69) (4,667,368.79)
Accumulated Impairment Losses - Office
- -
Equipment
Information and Communication Technology
81,463,056.20 69,625,956.90
Equipment
Accumulated Depreciation - Information and
(35,513,290.87) (31,249,630.91)
Communication Technology Equipment
Accumulated Impairment Losses - Information

- -
and Communication Technology Equipment
Agricultural and Forestry Equipment 361,780.00 361,780.00
Accumulated Depreciation - Agricultural and
(144,818.00) (144,818.00)
Forestry Equipment
Accumulated Impairment Losses - Agricultural
- -
and Forestry Equipment
Marine and Fishery Equipment - -
Page 7 of 107
Appendix A.1

Province of Samar
City of Catbalogan
General Fund

Accumulated Depreciation - Marine and Fishery
- -
Equipment
Accumulated Impairment Losses - Marine and
- -
Fishery Equipment
Airport Equipment - -
Accumulated Depreciation - Airport Equipment - -
- -
Equipment
Communication Equipment 2,414,330.00 1,918,875.00
(1,412,586.00) (1,377,365.00)
Equipment
- -
Communication Equipment
Construction and Heavy Equipment 73,742,862.11 73,742,862.11
Accumulated Depreciation - Construction and
(56,380,022.14) (53,618,644.00)
Heavy Equipment
Accumulated Impairment Losses - Construction
- -
and Heavy Equipment
Disaster Response and Rescue Equipment 19,315,077.00 17,616,205.00
Accumulated Depreciation - Disaster Response
(5,677,636.00) (4,520,916.00)
and Rescue Equipment
Accumulated Impairment Losses - Disaster
- -
Response and Rescue Equipment
Military, Police and Security Equipment 1,374,800.00 1,374,800.00
Accumulated Depreciation - Military, Police
(1,227,520.00) (1,225,328.00)
and Security Equipment
Accumulated Impairment Losses - Military,
- -
Police and Security Equipment
Medical Equipment 1,885,825.00 1,885,825.00
Accumulated Depreciation - Medical Equipment (1,396,195.00) (1,351,264.00)
Accumulated Impairment Losses - Medical
- -
Equipment
Printing Equipment 40,000.00 40,000.00
Accumulated Depreciation - Printing Equipment (39,500.00) (20,500.00)
Accumulated Impairment Losses - Printing
- -
Equipment
Sports Equipment 256,250.50 256,250.50
Accumulated Depreciation - Sports Equipment (256,250.50) (256,250.50)
Accumulated Impairment Losses - Sports
- -
Equipment
Technical and Scientific Equipment 15,043.10 1,548.10
Accumulated Depreciation - Technical and
- -
Scientific Equipment
Accumulated Impairment Losses - Technical and
- -
Other Machinery and Equipment 2,328,336.05 2,328,336.05
Page 8 of 107
Appendix A.1

Province of Samar
City of Catbalogan
General Fund

Accumulated Depreciation - Other Machinery
(1,647,436.53) (1,392,818.53)
and Equipment
- -
Transportation Equipment
Motor Vehicles 24,265,604.00 17,406,407.00
Accumulated Depreciation - Motor Vehicles (9,699,652.12) (8,387,819.48)
Accumulated Impairment Losses - Motor
- -
Vehicles
Trains - -
Accumulated Depreciation - Trains - -
Accumulated Impairment Losses - Trains - -
Aircrafts and Aircrafts Ground Equipment - -
Accumulated Depreciation - Aircrafts and
- -
Aircrafts Ground Equipment
Accumulated Impairment Losses - Aircrafts and
- -
Watercrafts 1,502,003.80 1,502,003.80
Accumulated Depreciation - Watercrafts (1,390,223.80) (1,257,772.80)
Accumulated Impairment Losses - Watercrafts - -
Other Transportation Equipment 2,665,000.00 2,665,000.00
(2,367,390.00) (2,129,790.00)
- -
Furniture, Fixtures and Books
Furniture and Fixtures 5,551,073.07 4,521,578.07
Accumulated Depreciation - Furniture and
(2,893,704.23) (2,576,250.23)
Fixtures
Accumulated Impairment Losses - Furniture and
- -
Fixtures
Books 69,589.10 69,589.10
Accumulated Depreciation - Books (55,436.00) (55,075.00)
Accumulated Impairment Losses - Books - -
Leased Assets
Leased Assets, Land - -
Accumulated Impairment Losses-Leased Assets,
- -
Land
Leased Assets, Buildings and Other Structures - -
Page 9 of 107
Appendix A.1

Province of Samar
City of Catbalogan
General Fund

Accumulated Depreciation - Leased Assets,
- -
Accumulated Impairment Losses - Leased
- -
Assets, Buildings and Other Structures
Leased Assets, Machinery and Equipment - -
- -
- -
Assets, Machinery and Equipment
Leased Assets, Transportation Equipment - -
- -
- -
Assets, Transportation Equipment
Other Leased Assets - -
Accumulated Depreciation - Other Leased Assets - -
Accumulated Impairment Losses - Other Leased
- -
Assets
Leased Assets Improvements
Leased Assets Improvements, Land - -
Accumulated Depreciation - Leased Assets
- -
Improvements, Land
Accumulated Impairment Losses - Leased Assets
- -
Improvements, Land
Leased Assets Improvements, Buildings 598,986.00 598,986.00
(320,627.00) (206,820.00)
Improvements, Buildings
Accumulated Impairment Losses - Leased Assets
- -
Other Leased Assets Improvements - -
Accumulated Depreciation - Other Leased
- -
Assets Improvements
Accumulated Impairment Losses - Other Leased
- -
Assets Improvements
Construction in Progress
Construction in Progress - Land Improvements 35,022,725.41 14,040,703.74
Construction in Progress - Infrastructure Assets 10,248,128.02 10,248,128.02
Construction in Progress - Buildings and Other
53,098,944.64 35,804,488.75
Structures
Construction in Progress - Leased Assets - -
Construction in Progress - Leased Assets
- -
Improvements
Service Concession Assets
Service Concession Assets - -
Accumulated Depreciation - Service Concession
- -
Assets
Accumulated Impairment Losses - Service
- -
Concession Assets
Page 10 of 107
Appendix A.1

Province of Samar
City of Catbalogan
General Fund

Other Property, Plant and Equipment
Work/Zoo Animals -
Accumulated Depreciation - Work/Zoo Animals - -
Accumulated Impairment Losses - Work/Zoo
- -
Animals
Other Property, Plant and Equipment 4,492,329.07 4,450,479.07
Accumulated Depreciation - Other Property,
(2,116,774.05) (1,429,603.80)
Plant and Equipment
- -
Property, Plant and Equipment
Total Property, Plant and Equipment P 606,893,600.93 P 490,130,706.15
BIOLOGICAL ASSETS
Bearer Biological Assets
Breeding Stocks 198,500.00 198,500.00
Plants and Trees - -
Aquaculture - -
Other Bearer Biological Assets - -
Total Biological Assets P 198,500.00 P 198,500.00
Total Non-Current Assets P 607,356,100.93 P 494,776,726.15
Page 11 of 107
Appendix A.1

Province of Samar
City of Catbalogan
General Fund

TOTAL ASSETS P 607,356,100.93 P 917,460,696.15
LIABILITIES
CURRENT LIABILITIES
FINANCIAL LIABILITIES
Payables
Accounts Payable 37,556,765.20 37,755,278.97
Due to Officers and Employees 1,456,753.60 504,425.98
Notes Payable - -
Interest Payable - -
Operating Lease Payable - -
Finance Lease Payable - -
Awards and Rewards Payable - -
Service Concession Arrangement Payable - -
Pension Benefits Payable - -
Leave Benefits Payable - -
Retirement Gratuity Payable - -
Total Payables P 39,013,518.80 P 38,259,704.95
Bills/Bonds/Loans Payable
Bonds Payable - Domestic - -
Discount on Bonds Payable - Domestic - -
Premium on Bonds Payable - Domestic - -
Loans Payable - Domestic 15,626,978.40 13,060,304.56
Loans Payable - Foreign - -
Total Bills/Bonds/Loans Payable P 15,626,978.40 P 13,060,304.56
Total Financial Liabilities P 54,640,497.20 P 51,320,009.51
Inter-Agency Payables
Due to BIR 2,783,746.66 599,502.08
Due to GSIS 474,574.11 382,418.38
Due to Pag-IBIG 115,291.64 110,343.01
Due to PhilHealth 128,818.90 108,935.88
Due to NGAs 1,217,301.44 1,217,301.44
Due to GOCCs - -
Due to LGUs 9,162,131.13 7,371,446.57
Due to Joint Venture - -
Total Inter-Agency Payables P 13,881,863.88 P 9,789,947.36
Intra-Agency Payables
Due to Other Funds 57,081.66 -
Due to Special Accounts - -
Due to Economic Enterprises - -
Total Intra-Agency Payables P 57,081.66 P -
Trust Liabilities
Trust Liabilities 2,323,293.89 2,323,293.89
Trust Liabilities - Disaster Risk Reduction and
11,947,680.79 11,947,680.79
Management Fund
Bail Bonds Payable 5,258.60 5,258.60
Guaranty/Security Deposits Payable 10,883,368.93 6,049,204.50
Customers' Deposits Payable - -
Page 12 of 107
Appendix A.1

Province of Samar
City of Catbalogan
General Fund

Total Trust Liabilities P 25,159,602.21 P 20,325,437.78
Deferred Credits/Unearned Income
Deferred Real Property Tax 5,596,199.52 2,094,316.36
Deferred Special Education Tax - -
Deferred Finance Lease Revenue - -
Deferred Service Concession Revenue - -
Unearned Revenue - Investment Property - -
Other Deferred Credits - -
Total Deferred Credits/Unearned Income P 5,596,199.52 P 2,094,316.36
Provisions
Terminations Benefits - -
Other Provisions - -
Other Payables
Other Payables - 295,159.52
TOTAL CURRENT LIABILITIES P 99,335,244.47 P 83,824,870.53
NON-CURRENT LIABILITIES
Loans Payable - Domestic 110,627,793.22 115,318,814.48
Total Bills/Bonds/Loans Payable P 110,627,793.22 P 115,318,814.48
Total Financial Liabilities P 110,627,793.22 P 115,318,814.48
Provisions
Termination Benefits - -
Other Payables
Other Payables 295,161.11 295,159.52
TOTAL NON- CURRENT LIABILITIES P 110,922,954.33 P 115,613,974.00
TOTAL LIABILITIES P 210,258,198.80 P 199,438,844.53
NET ASSETS/EQUITY
Net Assets/Equity (Annex D per LGAM) 917,305,663.78 718,021,851.62
Equity in Joint Venture - -
Total Net Assets/Equity P 917,305,663.78 P 718,021,851.62
TOTAL LIABILITIES AND EQUITY P 1,127,563,862.58 P 917,460,696.15
Page 13 of 107
Appendix A.2

Province of Samar
City of Catbalogan
Special Education Fund

ASSETS
CURRENT ASSETS
Cash on Hand
Cash Local Treasury P 827,319.35 P 104,587.44
Petty Cash - -
8,117,576.79 8,165,897.54
Account
- -
Account
Cash in Banks - Foreign Currency
Cash in Bank - Foreign Currency , Current
- -
Account
Cash in Bank - Foreign Currency, Savings
- -
Account
Investments in Time Deposits (90 days)
Cash in Bank - Foreign Currency, Time
- -
Deposits
Treasury Bills - -
RECEIVABLES
Accounts Receivable - -
Allowance for Impairment - Accounts
- -
Receivable
Real Property Tax Receivable - -
Allowance for Impairment - RPT Receivable - -
Special Education Tax Receivable 34,225,327.81 29,858,391.55
Allowance for Impairment - SET Receivable - -
Notes Receivable - -
Allowance for Impairment - Notes Receivable - -
Loans Receivable - Government-Owned and/or
- -
Page 14 of 107
Appendix A.2

Province of Samar
City of Catbalogan

Government-Owned and/or Controlled - -
Corporations
Loans Receivable - Local Government Units - -
Allowance for Impairment - Loans Receivable
- -
- Local Government Units
Interests Receivable - -
Allowance for Impairment - Interests
- -
Receivable
Dividends Receivable - -
Allowance for Impairment - Dividends
- -
Receivable
Loans Receivable - Others - -
- -
Others
Lease Receivables - -
- -
Receivable
- -
Receivable
Inter-Agency Receivables - -
Due from National Government Agencies - -
- -
Government Agencies
Due from Government-Owned and/or
- -
Due from Local Government Units 3,374.03 3,374.03
- -
Venture
Due from Other Funds 1,770,000.00 1,000,000.00
Page 15 of 107
Appendix A.2

Province of Samar
City of Catbalogan

Advances
Advances for Operating Expenses -
Advances for Payroll - -
Advances to Special Disbursing Officer - -
Advances for Officers and Employees - -
Other Receivables
Receivables - Disallowances/Charges - -
- -
Due from Officers and Employees - -
- -
and Employees
- -
Organizations
Total Receivables P 36,036,971.10 P 30,900,034.84
INVENTORIES
Inventory Held for Consumption
Office Supplies Inventory - -
Accountable Forms, Plates and Stickers - -
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 - -
Page 16 of 107
Appendix A.2

Province of Samar
City of Catbalogan

Other Supplies and Materials Inventory 75,690.00 -
Total Inventories P 75,690.00 P -
NON-CURRENT ASSETS
INVESTMENT PROPERTY
Land and Buildings
- -
Property, Land
Investment Property, Buildings - -
- -
Property, Buildings
- -
Property, Buildings
Construction in Progress - Investment
- -
Property, Buildings
Total Investment Property P - P -
Land
Land - -
Accumulated Impairment Losses - Land - -
Land Improvements
Land Improvements, Aquaculture Structures - -
Accumulated Depreciation - Land
- -
Accumulated Impairment Losses - Land
- -
Other Land Improvements - -
Accumulated Depreciation - Other Land
- -
Improvements
Accumulated Impairment Losses - Other Land
- -
Improvements
Road Networks - -
Accumulated Depreciation - Road Networks - -
Accumulated Impairment Losses - Road
- -
Networks
Flood Control Systems - -
Page 17 of 107
Appendix A.2

Province of Samar
City of Catbalogan

Accumulated Depreciation - Flood Control
- -
Systems
Accumulated Impairment Losses - Flood
- -
Control Systems
Sewer Systems - -
Accumulated Depreciation - Sewer Systems - -
Accumulated Impairment Losses - Sewer
- -
Systems
Water Supply Systems - -
Accumulated Depreciation - Water Supply
- -
Systems
Accumulated Impairment Losses - Water
- -
Supply Systems
Power Supply Systems 681,638.32 681,638.32
Accumulated Depreciation - Power Supply
(129,511.00) -
Systems
Accumulated Impairment Losses - Power
- -
Supply Systems
Communication Networks - -
- -
Networks
- -
Communication Networks
Seaport Systems - -
Accumulated Depreciation - Seaport Systems - -
Accumulated Impairment Losses - Seaport
- -
Systems
Airport Systems - -
Accumulated Depreciation - Airport Systems - -
- -
Systems
Parks, Plazas and Monuments - -
Accumulated Depreciation - Parks, Plazas and
- -
Monuments
Accumulated Impairment Losses - Parks,
- -
Plazas and Monuments
Other Infrastructure Assets 397,000.00 397,000.00
Page 18 of 107
Appendix A.2

Province of Samar
City of Catbalogan

(119,430.00) (44,000.00)
- -
Buildings - -
Accumulated Depreciation - Buildings - -
Accumulated Impairment Losses - Buildings - -
School Buildings 15,693,560.67 15,693,560.67
Accumulated Depreciation - School Buildings (6,179,605.46) (5,069,876.00)
Accumulated Impairment Losses - School
- -
Buildings
Hospitals and Health Centers - -
Accumulated Depreciation - Hospitals and
- -
Health Centers
Accumulated Impairment Losses - Hospitals
- -
and Health Centers
Markets - -
Accumulated Depreciation - Markets - -
Page 19 of 107
Appendix A.2

Province of Samar
City of Catbalogan

Accumulated Impairment Losses - Markets - -
Slaughterhouses - -
Accumulated Depreciation - Slaughterhouses - -
Accumulated Impairment Losses-
- -
Slaughterhouses
Hostels and Dormitories - -
Accumulated Depreciation - Hostels and
- -
Dormitories
Accumulated Impairment Losses - Hostels and
- -
Dormitories
Other Structures 145,747.59 145,747.59
Accumulated Depreciation - Other Structures (27,697.57) (27,697.57)
- -
Structures
Machinery - -
Accumulated Depreciation - Machinery - -
Accumulated Impairment Losses - Machinery - -
Office Equipment 2,213,133.60 1,959,883.60
Accumulated Depreciation - Office Equipment (1,407,758.60) (1,352,173.60)
Accumulated Impairment Losses - Office
- -
Equipment
Information and Communication Technology
2,807,010.00 2,752,020.00
Equipment
Accumulated Depreciation - Information and

(1,505,669.00) (1,083,363.00)
Communication Technology Equipment
Accumulated Impairment Losses - Information

- -
and Communication Technology Equipment
Agricultural and Forestry Equipment - -
Accumulated Depreciation - Agricultural and
- -
Forestry Equipment
Page 20 of 107
Appendix A.2

Province of Samar
City of Catbalogan

Accumulated Impairment Losses - Agricultural
- -
and Forestry Equipment
Marine and Fishery Equipment - -
Accumulated Depreciation - Marine and
- -
Fishery Equipment
Accumulated Impairment Losses - Marine and
- -
Fishery Equipment
Airport Equipment - -
Accumulated Depreciation - Airport Equipment - -
- -
Equipment
Communication Equipment - -
- -
Equipment
- -
Communication Equipment
Construction and Heavy Equipment - -
Accumulated Depreciation - Construction and
- -
Heavy Equipment
Accumulated Impairment Losses - Construction
- -
and Heavy Equipment
Disaster Response and Rescue Equipment - -
Accumulated Depreciation - Disaster Response
- -
and Rescue Equipment
Accumulated Impairment Losses - Disaster
- -
Response and Rescue Equipment
Military, Police and Security Equipment - -
Accumulated Depreciation - Military, Police
- -
and Security Equipment
Accumulated Impairment Losses - Military,
- -
Police and Security Equipment
Medical Equipment - -
Accumulated Depreciation - Medical
- -
Equipment
Accumulated Impairment Losses - Medical
- -
Equipment
Printing Equipment - -
Page 21 of 107
Appendix A.2

Province of Samar
City of Catbalogan

Accumulated Depreciation - Printing
- -
Equipment
Accumulated Impairment Losses - Printing
- -
Equipment
Sports Equipment 371,880.00 371,880.00
Accumulated Depreciation - Sports Equipment (371,880.00) (371,880.00)
Accumulated Impairment Losses - Sports
- -
Equipment
Technical and Scientific Equipment - -
Accumulated Depreciation - Technical and
- -
Accumulated Impairment Losses - Technical
- -
and Scientific Equipment
Other Machinery and Equipment 172,585.00 172,585.00
Accumulated Depreciation - Other Machinery
(151,232.00) (78,336.00)
and Equipment
- -
Motor Vehicles - -
Accumulated Depreciation - Motor Vehicles - -
Accumulated Impairment Losses - Motor
- -
Vehicles
Trains - -
Accumulated Depreciation - Trains - -
Accumulated Impairment Losses - Trains - -
Aircrafts and Aircrafts Ground Equipment - -
Accumulated Depreciation - Aircrafts and
- -
Accumulated Impairment Losses - Aircrafts
- -
and Aircrafts Ground Equipment
Watercrafts - -
Accumulated Depreciation - Watercrafts - -
Accumulated Impairment Losses - Watercrafts - -
Other Transportation Equipment - -
- -
Page 22 of 107
Appendix A.2

Province of Samar
City of Catbalogan

- -
Furniture, Fixtures and Books
Furniture and Fixtures 982,965.74 335,165.00
Accumulated Depreciation - Furniture and
(257,549.00) (214,712.00)
Fixtures
Accumulated Impairment Losses - Furniture
- -
and Fixtures
Books - -
Accumulated Depreciation - Books - -
Accumulated Impairment Losses - Books - -
Leased Assets
Leased Assets, Land - -
Accumulated Impairment Losses-Leased
- -
Assets, Land
Leased Assets, Buildings and Other Structures - -
- -
- -
Assets, Buildings and Other Structures
Leased Assets, Machinery and Equipment - -
- -
- -
Assets, Machinery and Equipment
Leased Assets, Transportation Equipment - -
- -
- -
Assets, Transportation Equipment
Other Leased Assets - -
- -
Assets
- -
Leased Assets
Leased Assets Improvements, Land - -
Page 23 of 107
Appendix A.2

Province of Samar
City of Catbalogan

- -
Improvements, Land
- -
Assets Improvements, Land
Leased Assets Improvements, Buildings 180,645.00 180,645.00
(180,645.00) (180,645.00)
- -
Assets Improvements, Buildings
Other Leased Assets Improvements - -
- -
Assets Improvements
- -
Construction in Progress - Land Improvements - -
Construction in Progress - Infrastructure Assets - -

- -
Structures
- -
Improvements
Service Concession Assets
Service Concession Assets - -
Accumulated Depreciation - Service
- -
Concession Assets
Accumulated Impairment Losses - Service
- -
Concession Assets
Other Property, Plant and Equipment
Work/Zoo Animals - -
Accumulated Depreciation - Work/Zoo Animals - -
Accumulated Impairment Losses - Work/Zoo
- -
Animals
Other Property, Plant and Equipment 1,306,055.00 1,306,055.00
Accumulated Depreciation - Other Property,
(283,816.50) (273,384.50)
Plant and Equipment
Page 24 of 107
Appendix A.2

Province of Samar
City of Catbalogan

-
Property, Plant and Equipment
BIOLOGICAL ASSETS
Bearer Biological Assets
Breeding Stocks - -
Plants and Trees - -
Aquaculture - -
Other Bearer Biological Assets - -
Total Biological Assets P - P -
TOTAL ASSETS P 14,337,426.79 P 54,470,632.33
LIABILITIES
CURRENT LIABILITIES
Payables
Accounts Payable 537,583.20 122,955.05
Due to Officers and Employees - -
Notes Payable - -
Interest Payable - -
Operating Lease Payable - -
Finance Lease Payable - -
Awards and Rewards Payable - -
Service Concession Arrangement Payable - -
Pension Benefits Payable - -
Leave Benefits Payable - -
Retirement Gratuity Payable - -
Total Payables P 537,583.20 P 122,955.05
Page 25 of 107
Appendix A.2

Province of Samar
City of Catbalogan

Loans Payable - Domestic - -
Total Bills/Bonds/Loans Payable P - P -
Total Financial Liabilities P 537,583.20 P 122,955.05
Due to BIR 62,353.47 -
Due to GSIS - -
Due to Pag-IBIG 4,000.00 -
Due to PhilHealth - -
Due to NGAs 7,424.46 7,424.46
Due to GOCCs - -
Due to LGUs 473,893.56 466,305.85
Total Inter-Agency Payables P 547,671.49 P 473,730.31
Due to Other Funds - -
Total Intra-Agency Payables P - P -
Trust Liabilities
Trust Liabilities - -
- -
Management Fund
Bail Bonds Payable - -
Guaranty/Security Deposits Payable 12,934.14 -
Total Trust Liabilities P 12,934.14 P -
Deferred Credits/Unearned Income
Deferred Real Property Tax - -
Deferred Special Education Tax 34,923,589.22 30,487,248.79
Deferred Finance Lease Revenue - -
Deferred Service Concession Revenue - -
Unearned Revenue - Investment Property - -
Other Deferred Credits 86,154.19 86,154.19
Total Deferred Credits/Unearned Income P 35,009,743.41 P 30,573,402.98
Page 26 of 107
Appendix A.2

Province of Samar
City of Catbalogan

Provisions
Other Payables
Other Payables - -
TOTAL NON- CURRENT LIABILITIES P - P -
NET ASSETS/EQUITY
Net Assets/Equity (Annex D per LGAM) 23,287,051.79 23,300,543.99
Equity in Joint Venture -
Total Net Assets/Equity P 23,287,051.79 P 23,300,543.99
TOTAL LIABILITIES AND EQUITY P 59,394,984.03 P 54,470,632.33
Page 27 of 107
Appendix A.3

Province of Samar
City of Catbalogan
Trust Fund

ASSETS
CURRENT ASSETS
Cash on Hand
Cash Local Treasury P 774,780.00 P 690,099.39
Petty Cash - -
82,297,957.69 64,974,749.33
Account
- -
Account
RECEIVABLES
Accounts Receivable 64,868.94 64,868.94
Lease Receivables
- -
Receivable
- -
Receivable
Inter-Agency Receivables - -
Due from National Government Agencies 40,658.00 40,658.00
- -
Government Agencies
Due from Government-Owned and/or
- -
Due from Local Government Units 6,775.50 6,775.50
- -
Venture
Due from Other Funds - -
Page 28 of 107
Appendix A.3

Province of Samar
City of Catbalogan
Trust Fund

Advances
Advances for Operating Expenses - -
Advances for Payroll 4,252,500.00 5,560.00
Advances to Special Disbursing Officer - -
Advances for Officers and Employees - 26,590.00
Other Receivables
Receivables - Disallowances/Charges - -
- -
Due from Officers and Employees - -
- -
and Employees
- -
Organizations
Total Receivables P 4,461,247.44 P 240,897.44
INVENTORIES
Inventory Held for Sale
Merchandise Inventory - -
Inventory Held for Distribution
Food Supplies for Distribution - 2,504,456.30
Welfare Goods for Distribution - -
Drugs and Medicines for Distribution - -
Medical, Dental and Laboratory Supplies for
- -
Distribution
Agricultural and Marine Supplies for
122,047.00 -
Distribution
Agricultural Produce for Distribution - -
Textbooks and Instructional Materials for
- -
Distribution
Page 29 of 107
Appendix A.3

Province of Samar
City of Catbalogan
Trust Fund

Construction Materials for Distribution - -
Property and Equipment for Distribution - -
Other Supplies and Materials for Distribution - -
Total Inventories P 122,047.00 P 2,504,456.30
PREPAYMENTS AND DEFERRED CHARGES
Prepayments
Advances to Contractors 21,223.85 991,569.26
Prepaid Rent - -
Prepaid Registration - -
Prepaid Interest - -
Prepaid Insurance - -
Other Prepayments - -
Total Prepayments and Deferred Charges P 21,223.85 P 991,569.26
NON-CURRENT ASSETS
INVESTMENT PROPERTY
Land and Buildings
- -
Property, Land
Investment Property, Buildings - -
- -
Property, Buildings
- -
Property, Buildings
Construction in Progress - Investment
- -
Property, Buildings
Total Investment Property P - P -
Construction in Progress - Land Improvements - -
Construction in Progress - Infrastructure Assets 4,570,350.24 6,658,979.85

18,122,914.18 15,922,253.88
Structures
Page 30 of 107
Appendix A.3

Province of Samar
City of Catbalogan
Trust Fund

- -
Improvements
TOTAL ASSETS P 22,693,264.42 P 91,983,005.45
LIABILITIES
CURRENT LIABILITIES
Due to BIR 300,821.96 -
Due to GSIS - -
Due to Pag-IBIG - -
Due to PhilHealth - -
Due to NGAs 65,379,120.69 57,721,963.97
Due to GOCCs - -
Due to LGUs 14,850,925.17 16,152,663.47
Total Inter-Agency Payables P 80,530,867.82 P 73,874,627.44
Due to Other Funds 72,931.41 57,803.46
Total Intra-Agency Payables P 72,931.41 P 57,803.46
Trust Liabilities
Trust Liabilities - -
27,959,246.64 16,504,075.39
Management Fund
Bail Bonds Payable 9,990.00 9,990.00
Guaranty/Security Deposits Payable 1,797,203.53 1,536,228.16
Total Trust Liabilities P 29,766,440.17 P 18,050,293.55
Provisions
Other Payables
Other Payables - 281.00
Page 31 of 107
Appendix A.3

Province of Samar
City of Catbalogan
Trust Fund

Other Payables -
Other Payables 281.00 -
TOTAL NON- CURRENT LIABILITIES P 281.00 P -
NET ASSETS/EQUITY
Net Assets/Equity (Annex D per LGAM) - -
Equity in Joint Venture - -
Total Net Assets/Equity P - P -
TOTAL LIABILITIES AND EQUITY P 110,370,520.40 P 91,983,005.45
Page 32 of 107
Appendix B.1

Province of Samar
City of Catbalogan
General Fund
Statement of Changes in Net Assets/Equity
For the Year Ended December 31, 2018
2018 2017
NET ASSETS/EQUITY
Balance at January 1 P 718,021,851.62 P 590,554,966.92
Add (Deduct)
Change in Accounting Policy - -
Prior Period Errors (19,986,331.23) (34,342,028.88)
Restated Balance 698,035,520.39 556,212,938.04
Add (Deduct) Changes in net
assets/equity during the Year
Adjustment of net revenue
recognized directly in net P 12,850,515.30 P 35,721,592.84
assets/equity
Unrealized Gain/(Loss) from
Changes in the Fair Value of - -
Financial Assets
Suplus (Deficit) for the period 206,419,628.09

126,087,320.74
Total recognized revenue and
219,270,143.39 161,808,913.58
expenses for the period
Balance at December 31 P 917,305,663.78 P 718,021,851.62
Page 33 of 107
Appendix B.2

Province of Samar
City of Catbalogan
Statement of Changes in Net Assets/Equity
2018 2017
NET ASSETS/EQUITY
Balance at January 1, 2018 P 23,300,543.99 P 21,545,312.39
Add (Deduct)
Change in Accounting Policy - -
Prior Period Errors (544,215.06) -
Restated Balance 22,756,328.93 21,545,312.39
Add (Deduct) Changes in net
assets/equity during the Year
Adjustment of net revenue recognized

P - P -
directly in net assets/equity
Unrealized Gain/(Loss) from
Changes in the Fair Value of - -
Financial Assets
Suplus (Deficit) for the period 530,722.86 1,755,231.60
Total recognized revenue and

530,722.86 1,755,231.60
expenses for the period
Balance at December 31, 2018 P 23,287,051.79 P 23,300,543.99
Page 34 of 107
Appendix C.1

Province of Samar
City of Catbalogan
General Fund
Statement of Financial Performance
2018 2017
REVENUE
TAX REVENUE
Tax Revenue - Individual and Corporation
Professional Tax P 52,955.00 P 72,796.00
Community Tax 2,028,000.05 1,945,052.66
Tax Revenue - Property
Real Property Tax- Basic 9,450,631.05 7,625,449.82
Discount on Real Property Tax- Basic (1,270,826.33) (1,062,785.71)
Special Education Tax - -
Discount on Special Education Tax - -
Special Levy on Idle Lands - -
Special Levy on Lands Benefited by Public Works
Projects - -
Real Property Transfer Tax 1,136,529.33 643,718.42
Tax Revenue - Goods and Services
Business Tax 30,396,967.37 28,367,251.46
Tax on Sand, Gravel and Other Quarry Products -
Tax on Delivery Trucks and Vans 252,950.00 257,750.00
Amusement Tax 65,589.00 78,645.00
Franchise Tax 70,303.76 52,646.63
Printing and Publication Tax 3,714.82 13,121.20
Tax Revenue - Others
Other Taxes - -
Tax Revenue - Fines and Penalties
Tax Revenue - Fines and Penalties - Taxes on
Individual and Corporation 59,185.94 60,864.08
Tax Revenue - Fines and Penalties - Property Taxes 767,258.58 560,417.19

Tax Revenue - Fines and Penalties - Taxes on Goods
and Services 976,265.73 1,251,384.14
Tax Revenue - Fines and Penalties - Other Taxes 43,103.97 61,660.00
Total Tax Revenue P 44,032,628.27 P 39,927,970.89
SHARE FROM NATIONAL TAXES
Share from Internal Revenue Collections (IRA) P P

566,924,768.00 527,784,461.00
OTHER SHARE FROM NATIONAL TAXES
Share from Expanded Value Added Tax - -
Share from National Wealth - -
Share from Tobacco Excise Tax (RA 7171 and 8240) - -
Share from Economic Zones - -
Total Other Share from National Taxes P - P -
Page 35 of 107
Appendix C.1

Province of Samar
City of Catbalogan
General Fund
2018 2017
SERVICE AND BUSINESS INCOME
Service Income
Permit Fees 5,922,689.24 5,541,947.12
Registration Fees 1,275,988.00 1,061,836.00
Registration Plates, Tags and Stickers Fees 314,700.00 696,830.00
Clearance and Certification Fees 2,532,652.03 2,296,196.59
Supervision and Regulation Enforcement Fees - -
Inspection Fees 1,308,008.07 1,160,018.76
Verification and Authentication Fees 6,650.00 9,850.00
Processing Fees - -
Occupation Fees - -
Fishery Rental Fees and Charges 1,643,206.08 830,472.69
Fees for Sealing and Licensing of Weights and
Measures 157,960.20 207,875.60
Fines and Penalties - Service Income 105,854.83 156,870.52
Other Service Income 2,497,209.08 2,485,555.80
Business Income
School Fees - -
Affiliation Fees - -
Seminar/Training Fees - -
Rent Income 403,000.00 301,100.00
Communication Network Fees - -
Transportation System Fees - -
Road Network Fees 6,294,429.00 5,809,940.00
Waterworks System Fees - -
Power Supply System Fees - -
Seaport System Fees 450,075.00 442,700.00
Parking Fees 133,450.00 108,050.00
Page 36 of 107
Appendix C.1

Province of Samar
City of Catbalogan
General Fund
2018 2017
Receipts from Operation of Hostels/Dormitories and
Other Like Facilities - -
Receipt from Market Operations 1,150,869.60 1,881,500.44
Receipt from Slaughterhouse Operation 4,472,867.75 2,124,089.10
Receipt from Cemetery Operations 177,500.00 149,300.00
Receipts from Printing and Publication - -
Garbage Fees 1,865,470.43 1,856,745.32
Hospital Fees 61,900.00 61,050.00
Dividend Income - -
Interest Income 352,888.56 646,936.57
Service Concession Revenue - -
Other Service Concession Revenue - -
Lease Revenue - -
Share in the Profit of Joint Venture - -
Fines and Penalties - Business Income - -
Other Business Income 118,670.00 479,625.37
Total Service and Business Income P 31,246,037.87 P 28,308,489.88
SHARES, GRANTS AND DONATIONS
Share
Share from PAGCOR - -
Share from PCSO 2,038,150.80 1,033,838.32
Grants and Donations
Grants and Donations in Cash - -
Grants and Donations in Kind - -
Grants from Concessionary Loans - -
Total Shares, Grants and Donations P 2,038,150.80 P 1,033,838.32
TOTAL REVENUE P 644,241,584.94 P 597,054,760.09
LESS: CURRENT OPERATING EXPENSES
PERSONNEL SERVICES
Salaries and Wages
Salaries and Wages - Regular 93,174,178.27 87,348,641.51
Salaries and Wages - Casual/Contractual 10,369,445.00 10,022,873.77
Other Compensation
Personal Economic Relief Allowance (PERA) 8,845,931.64 8,932,909.11
Representation Allowance (RA) 3,597,736.36 3,671,631.25
Transportation Allowance (TA) 3,597,736.36 3,671,631.25
Clothing/Uniform Allowance 2,209,000.00 1,860,000.00
Subsistence Allowance 921,600.00 850,675.00
Laundry Allowance 85,121.11 77,668.40
Quarters Allowance - -
Productivity Incentive Allowance 662,000.00 -
Overseas Allowance - -
Honoraria 5,726,624.35 6,110,933.75
Hazard Pay 3,705,253.25 3,343,875.51
Longevity Pay - -
Overtime and Night Pay 2,180,215.90 2,078,855.61
Year End Bonus 16,648,900.90 15,686,224.00
Cash Gift 1,840,000.00 1,836,000.00
Other Bonuses and Allowances 1,737,000.00 1,702,000.00
Personnel Benefits Contributions
Page 37 of 107
Appendix C.1

Province of Samar
City of Catbalogan
General Fund
2018 2017
Retirement and Life Insurance Premiums 11,965,479.15 11,310,381.20
Pag-IBIG Contributions 356,658.64 357,200.00
PhilHealth Contributions 1,143,361.54 941,378.44
Employees Compensation Insurance Premiums 437,901.57 438,239.02
Provident/Welfare Fund Contributions - -
Other Personnel Benefits
Pension Benefits - -
Retirement Gratuity - -
Terminal Leave Benefits 6,575,075.00 11,741,327.77
Other Personnel Benefits - -
Total Personnel Services P 175,779,219.04 P 171,982,445.59
MAINTENANCE AND OTHER OPERATING EXPENSES
Traveling Expenses
Traveling Expenses - Local 13,976,731.40 14,530,176.99
Traveling Expenses - Foreign 66,016.73 825,326.65
Training and Scholarship Expenses
Training Expenses 7,260,127.94 4,972,607.79
Scholarship Grants/Expenses - -
Supplies and Material Expenses
Office Supplies Expenses 478,441.03 2,741,974.27
Page 38 of 107
Appendix C.1

Province of Samar
City of Catbalogan
General Fund
2018 2017
Accountable Forms Expenses 123,335.00 12,980.00
Non-Accountable Forms Expenses - 15,250.00
Animal/Zoological Supplies Expenses 291,571.00 77,455.00
Food Supplies Expenses 1,381,969.50 1,084,000.00
Welfare Goods Expenses - 4,248,256.56
Drugs and Medicines Expenses 2,735,073.00 3,474,711.00
Medical, Dental and Laboratory Supplies Expenses 249,566.50 810,206.75
Fuel, Oil and Lubricants Expenses 6,051,433.85 8,676,498.68
Agricultural and Marine Supplies Expenses - -
Textbooks and Instructional Materials Expenses - 41,346.25
Military, Police and Traffic Supplies Expenses - -
Chemical and Filtering Supplies Expenses - -
Other Supplies and Materials Expenses 878,468.25 3,985,520.41
Utility Expenses
Water Expenses 642,124.82 426,785.30
Electricity Expenses 6,840,383.18 5,488,651.11
Communication Expenses
Postage and Courier Services 6,404.00 4,865.00
Telephone Expenses 2,106,614.75 2,322,216.76
Internet Subscription Expenses 524,108.02 372,744.87
Cable, Satellite, Telegraph and Radio Expenses 22,910.00 91,227.41
Awards/Rewards and Prizes
Awards/Rewards Expenses - -
Prizes - 151,450.00
Survey, Research, Exploration and Development Expenses
Survey Expenses - 6,000.00
Research, Exploration and Development Expenses - -
Demolition/Relocation and Desilting/Dredging Expenses
Demolition and Relocation Expenses - -
Desilting and Dredging Expenses - 11,980,000.00
Generation, Transmission and Distribution Expenses
Generation, Transmission and Distribution Expenses - -
Confidential, Intelligence and Extraordinary Expenses
Confidential Expenses - -
Intelligence Expenses - -
Extraordinary and Miscellaneous Expenses 2,783.00 100,316.25
Professional Services
Legal Services - -
Auditing Services - -
Consultancy Services - -
Other Professional Services 933,000.00 516,000.00
General Services
Environment/Sanitary Services 47,300,531.24 40,593,547.00
Janitorial Services 899,101.00 507,816.00
Security Services 86,620.00 -
Other General Services - -
Page 39 of 107
Appendix C.1

Province of Samar
City of Catbalogan
General Fund
2018 2017
Repairs and Maintenance
Repairs and Maintenance - Investment Property - -
Repairs and Maintenance - Land Improvements - -
Repairs and Maintenance - Infrastructure Assets - 2,794,400.00
Repairs and Maintenance - Buildings and Other Structures 967,068.96 239,301.92
Repairs and Maintenance - Machinery and Equipment 135,988.00 1,599,850.00
Repairs and Maintenance - Transportation Equipment 629,742.76 136,619.00
Repairs and Maintenance - Furniture and Fixtures - -
Repairs and Maintenance - Leased Assets - -
Repairs and Maintenance - Leased Assets Improvements - -
Repairs and Maintenance - Other Property, Plant and Equipm 600.00 -
Taxes, Insurance Premiums and Other Fees
Taxes, Duties and Licenses 118,298.18 135,745.87
Fidelity Bond Premiums 338,625.00 288,750.00
Insurance Expenses 823,439.83 583,683.79
Other Maintenance and Operating Expenses
Advertising Expenses 120,850.00 61,035.00
Printing and Publication Expenses 4,800.00 -
Representation Expenses 2,566,802.30 1,059,671.40
Transportation and Delivery Expenses - -
Rent Expenses 5,523,339.67 5,461,946.12
Membership Dues and Contributions to Organizations 421,579.95 129,595.23
Subscription Expenses 9,130.00 322,645.00
Donations 16,013,027.99 11,962,965.00
Other Maintenance and Operating Expenses 61,359,857.50 68,976,001.97
Total Maintenance and Other Operating Expenses P 181,890,464.35 P 201,810,140.35
Page 40 of 107
Appendix C.1

Province of Samar
City of Catbalogan
General Fund
2018 2017
FINANCIAL EXPENSES
Financial Expenses
Management Supervision/Trusteeship Fees 7,182,720.34 -
Interest Expenses - 7,830,604.70
Guarantee Fees 7,700.00 -
Bank Charges 106.00 3,627.64
Commitment Fees - -
Other Financial Charges - -
Total Financial Expenses P 7,190,526.34 P 7,834,232.34
NON-CASH EXPENSES
Depreciation
Depreciation - Investment Property - 714,780.00
Depreciation - Land Improvements - -
Depreciation - Infrastructure Assets 31,955,257.81 29,674,837.56
Depreciation - Buildings and Other Structures 6,665,480.44 8,925,265.80
Depreciation - Machinery and Equipment 10,684,974.86 13,277,018.82
Depreciation - Transportation Equipment 1,626,089.64 1,614,835.39
Depreciation - Furniture, Fixtures and Books 366,469.00 456,144.14
Depreciation - Leased Assets - -
Depreciation - Leased Assets Improvements 113,807.00 188,507.00
Depreciation -Service Concession Assets - -
Depreciation - Other Property, Plant and Equipment 693,245.25 400,687.76
Impairment Loss
Impairment Loss - Financial Assets Held to Maturity - -
Impairment Loss - Loans and Receivables - -
Impairment Loss - Lease Receivables - -
Impairment Loss - Investments in GOCCs - -
Impairment Loss - Investments in Joint Venture - -
Impairment Loss - Other Receivables - -
Impairment Loss - Inventories - -
Impairment Loss - Investment Property 4,898,300.00 -
Impairment Loss - Property, Plant and Equipment 4,136,464.92 -
Impairment Loss - Intangible Assets - -
Losses
Loss on Sale of Biological Assets - -
Loss on Initial Recognition of Biological Assets - -
Grants
Grants for Concessionary Loans - -
Total Non-Cash Expenses P 61,140,088.92 P 55,252,076.47
TOTAL CURRENT OPERATING EXPENSES P 426,000,298.65 P 436,878,894.75
Page 41 of 107
Appendix C.1

Province of Samar
City of Catbalogan
General Fund
2018 2017
SURPLUS (DEFICIT) FROM CURRENT OPERATIONS P P

218,241,286.29 160,175,865.34
ADD (DEDUCT): TRANSFERS, ASSISTANCE AND SUBSIDY
Assistance and Subsidy from
Subsidy from National Government - -
Subsidy from Local Government Units - -
Subsidy from Government-Owned and/or Controlled

Corporations - -
Subsidy from Other Funds - -
Subsidy from General Fund Proper/Other Special
Accounts - -
Subsidy from Other Local Economic Enterprise - -
Transfers from
Transfers from General Fund of LGU Counterpart/Equity
Share - -
Transfers from General Fund of Unspent DRRMF - -
Transfers from National Governments - -
Transfers from Other Local Governments - -
Total Transfers, Assistance and Subsidy from P - P -
Financial Assistance/Subsidy to
Subsidy to NGAs - -
Subsidy to Other Local Government Units 57,000.00 15,610,846.60
Subsidy to Other Funds - 4,584,839.59
Subsidy to General Fund Proper/Special Accounts - -
Subsidy to Local Economic Enterprises - -
Subsidies - Others - -
Transfers to
Transfers of Unspent Current Year DRRM Funds to the
Trust Funds 11,699,060.70 10,554,228.41
Transfers for Project Equity Share /LGU Counterpart 200,000.00 3,460,000.00
P P
Total Transfers, Assistance and Subsidy to 11,956,060.70 34,209,914.60
NET FINANCIAL ASSISTANCE/SUBSIDY P (11,956,060.70) P (34,209,914.60)
Other Non-Operating Income/Losses
Miscellaneous Income
Miscellaneous Income 134,402.50 121,370.00
P P
Net Other Non-Operating Income/(Losses) 134,402.50 121,370.00
SURPLUS (DEFICIT) FOR THE PERIOD P 206,419,628.09 P 126,087,320.74
Page 42 of 107
Appendix C.2

Province of Samar
City of Catbalogan
2018 2017
REVENUE
TAX REVENUE
Professional Tax P - P -
Community Tax - -
Real Property Tax- Basic - -
Discount on Real Property Tax- Basic - -
Special Education Tax 10,429,353.37 8,543,312.54
Discount on Special Education Tax (1,391,044.95) (1,244,838.35)
Special Levy on Lands Benefited by Public Works
Projects - -
Real Property Transfer Tax - -
Tax Revenue - Fines and Penalties - Taxes on Individual and - -
Tax Revenue - Fines and Penalties - Property Taxes 1,045,101.60 773,617.91
Tax Revenue - Fines and Penalties - Taxes on Goods
and Services - -
Tax Revenue - Fines and Penalties - Other Taxes - 19,874.85
Total Tax Revenue P 10,083,410.02 P 8,091,966.95
Share from Internal Revenue Collections (IRA) P - P -
Service Income
Permit Fees - -
Registration Fees - -
Registration Plates, Tags and Stickers Fees - -
Clearance and Certification Fees - -
Inspection Fees - -
Page 43 of 107
Appendix C.2

Province of Samar
City of Catbalogan
2018 2017
Verification and Authentication Fees - -
Processing Fees - -
Occupation Fees - -
Fishery Rental Fees and Charges - -
Fees for Sealing and Licensing of Weights and Measures - -
Fines and Penalties - Service Income - -
Other Service Income - -
Business Income
School Fees - -
Rent Income - -
Road Network Fees - -
Seaport System Fees - -
Parking Fees - -
Receipts from Operation of Hostels/Dormitories and
Other Like Facilities - -
Receipt from Market Operations - -
Receipt from Slaughterhouse Operation - -
Receipt from Cemetery Operations - -
Garbage Fees - -
Hospital Fees - -
Dividend Income - -
Interest Income 7,931.28 -
Lease Revenue - -
Other Business Income - -
Total Service and Business Income P 7,931.28 P -
SHARES, GRANTS AND DONATIONS
Page 44 of 107
Appendix C.2

Province of Samar
City of Catbalogan
2018 2017
Share
Share from PAGCOR - -
Share from PCSO - -
Grants and Donations
Grants and Donations in Cash - -
Grants and Donations in Kind - -
Grants from Concessionary Loans - -
Total Shares, Grants and Donations P - P -
GAINS
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 from Initial Recognition of Agricultural Produce - -
Total Gains P - P -
TOTAL REVENUE P 10,091,341.30 P 8,091,966.95
PERSONNEL SERVICES
Salaries and Wages
Salaries and Wages - Regular - -
Salaries and Wages - Casual/Contractual - -
Other Compensation
Personal Economic Relief Allowance (PERA) - -
Representation Allowance (RA) - -
Transportation Allowance (TA) - -
Clothing/Uniform Allowance 1,171,120.00 -
Subsistence Allowance - -
Laundry Allowance - -
Productivity Incentive Allowance - -
Honoraria - -
Hazard Pay - -
Longevity Pay - -
Page 45 of 107
Appendix C.2

Province of Samar
City of Catbalogan
2018 2017
Overtime and Night Pay - -
Year End Bonus - -
Cash Gift - -
Other Bonuses and Allowances - -
Retirement and Life Insurance Premiums - -
Pag-IBIG Contributions - -
PhilHealth Contributions - -
Employees Compensation Insurance Premiums - -
Terminal Leave Benefits - -
Total Personnel Services P 1,171,120.00 P -
Traveling Expenses
Traveling Expenses - Local 150,215.92 516,220.00
Traveling Expenses - Foreign - -
Training Expenses 197,000.00 112,000.00
Office Supplies Expenses 98,721.00 30,323.15
Accountable Forms Expenses - -
Non-Accountable Forms Expenses - -
Animal/Zoological Supplies Expenses - -
Food Supplies Expenses 2,404,895.71 1,777,590.00
Welfare Goods Expenses - -
Drugs and Medicines Expenses 149,565.00 57,275.20
Medical, Dental and Laboratory Supplies Expenses - -
Fuel, Oil and Lubricants Expenses - -
Agricultural and Marine Supplies Expenses - -
Textbooks and Instructional Materials Expenses - -
Page 46 of 107
Appendix C.2

Province of Samar
City of Catbalogan
2018 2017
Other Supplies and Materials Expenses 204,704.50 1,603,606.55
Utility Expenses
Water Expenses - 6,460.00
Electricity Expenses 152,231.83 240,199.69
Postage and Courier Services - -
Telephone Expenses 6,160.00 6,200.00
Internet Subscription Expenses 3,896.00 -
Cable, Satellite, Telegraph and Radio Expenses - -
Prizes 204,950.00 -
Survey Expenses - -
Desilting and Dredging Expenses - -
Extraordinary and Miscellaneous Expenses - -
Legal Services - -
Other Professional Services - -
General Services
Environment/Sanitary Services - -
Janitorial Services - -
Security Services - -
Page 47 of 107
Appendix C.2

Province of Samar
City of Catbalogan
2018 2017
Repairs and Maintenance - Infrastructure Assets 256,308.41 -
Repairs and Maintenance - Buildings and Other
Structures - -
Repairs and Maintenance - Machinery and Equipment - -
Repairs and Maintenance - Transportation Equipment - 19,788.00
Repairs and Maintenance - Leased Assets
Improvements - -
Repairs and Maintenance - Other Property, Plant and
Equipment - -
Taxes, Duties and Licenses - -
Fidelity Bond Premiums - -
Insurance Expenses - -
Advertising Expenses - -
Printing and Publication Expenses - -
Representation Expenses - -
Rent Expenses 16,500.00 146,000.00
Membership Dues and Contributions to Organizations - -
Subscription Expenses - -
Donations - -
Other Maintenance and Operating Expenses 2,547,005.07 267,302.16
Page 48 of 107
Appendix C.2

Province of Samar
City of Catbalogan
2018 2017
FINANCIAL EXPENSES
Financial Expenses
Management Supervision/Trusteeship Fees - -
Interest Expenses - -
Guarantee Fees - -
Bank Charges - -
Commitment Fees - -
Total Financial Expenses P - P -
NON-CASH EXPENSES
Depreciation
Depreciation - Investment Property - -
Depreciation - Infrastructure Assets 204,941.00 44,000.00
Depreciation - Buildings and Other Structures 1,188,348.00 905,085.00
Depreciation - Machinery and Equipment 550,787.00 533,863.00
Depreciation - Transportation Equipment - -
Depreciation - Furniture, Fixtures and Books 42,837.00 60,390.60
Depreciation - Leased Assets Improvements - -
Depreciation - Other Property, Plant and Equipment 10,432.00 10,432.00
Total Non-Cash Expenses P 1,997,345.00 P 1,553,770.60
530,722.86 1,755,231.60
Subsidy from National Government - -
Subsidy from Local Government Units - -
Subsidy from Government-Owned and/or Controlled Corporation - -
Subsidy from General Fund Proper/Other Special Accounts - -
Transfers from
Transfers from General Fund of LGU Counterpart/Equity Share - -
Transfers from General Fund of Unspent DRRMF - -
Page 49 of 107
Appendix C.2

Province of Samar
City of Catbalogan
2018 2017
Total Transfers, Assistance and Subsidy from P - P -
Subsidy to NGAs - -
Subsidy to Other Local Government Units - -
Subsidy to Other Funds - -
Transfers to
Transfers of Unspent Current Year DRRM Funds to the Trust Fu - -
Transfers for Project Equity Share /LGU Counterpart - -
Total Transfers, Assistance and Subsidy to P - P -
NET FINANCIAL ASSISTANCE/SUBSIDY P - P -
SURPLUS (DEFICIT) FOR THE PERIOD P 530,722.86 P 1,755,231.60
Page 50 of 107
Appendix C.3

Province of Samar
City of Catbalogan
Trust Fund
2018 2017
REVENUE
TAX REVENUE
Professional Tax P - P -
Community Tax - -
Real Property Tax- Basic - -
Discount on Real Property Tax- Basic - -
Special Education Tax - -
Discount on Special Education Tax - -
Special Levy on Lands Benefited by Public Works Projects - -
Real Property Transfer Tax - -
Tax Revenue - Goods and Services
Business Tax - -
Tax on Sand, Gravel and Other Quarry Products - -
Tax on Delivery Trucks and Vans - -
Amusement Tax - -
Franchise Tax - -
Printing and Publication Tax - -
Tax Revenue - Others
Other Taxes - -
Tax Revenue - Fines and Penalties - Taxes on Individual an - -
Tax Revenue - Fines and Penalties - Property Taxes - -
Tax Revenue - Fines and Penalties - Taxes on Goods and Se - -
Tax Revenue - Fines and Penalties - Other Taxes - -
Total Tax Revenue P - P -
Share from Internal Revenue Collections (IRA) P - P -
Page 51 of 107
Appendix C.3

Province of Samar
City of Catbalogan
Trust Fund
2018 2017
Service Income
Permit Fees - -
Registration Fees - -
Registration Plates, Tags and Stickers Fees - -
Clearance and Certification Fees - -
Inspection Fees - -
Verification and Authentication Fees - -
Processing Fees - -
Occupation Fees - -
Fishery Rental Fees and Charges - -
Fees for Sealing and Licensing of Weights and Measures - -
Fines and Penalties - Service Income - -
Other Service Income - -
Business Income
School Fees - -
Rent Income - -
Road Network Fees - -
Seaport System Fees - -
Parking Fees - -
Receipts from Operation of Hostels/Dormitories and Other L - -
Receipt from Market Operations - -
Receipt from Slaughterhouse Operation - -
Receipt from Cemetery Operations - -
Garbage Fees - -
Hospital Fees - -
Dividend Income - -
Interest Income - -
Lease Revenue - -
Other Business Income - -
Total Service and Business Income P - P -
Page 52 of 107
Appendix C.3

Province of Samar
City of Catbalogan
Trust Fund
2018 2017
TOTAL REVENUE P - P -
PERSONNEL SERVICES
Salaries and Wages
Salaries and Wages - Regular - -
Salaries and Wages - Casual/Contractual - -
Other Compensation
Personal Economic Relief Allowance (PERA) - -
Representation Allowance (RA) - -
Transportation Allowance (TA) - -
Clothing/Uniform Allowance - -
Subsistence Allowance - -
Laundry Allowance - -
Productivity Incentive Allowance - -
Honoraria 1,898,425.69 2,675,274.34
Hazard Pay - -
Longevity Pay - -
Overtime and Night Pay - -
Year End Bonus - -
Cash Gift - -
Other Bonuses and Allowances - -
Retirement and Life Insurance Premiums - -
Pag-IBIG Contributions - -
PhilHealth Contributions - -
Employees Compensation Insurance Premiums - -
Terminal Leave Benefits - -
Total Personnel Services P 1,898,425.69 P 2,675,274.34
Page 53 of 107
Appendix C.3

Province of Samar
City of Catbalogan
Trust Fund
2018 2017
Traveling Expenses
Traveling Expenses - Local - -
Traveling Expenses - Foreign - 224,542.00
Training Expenses 46,500.00 -
Office Supplies Expenses 90,154.00 75,853.00
Accountable Forms Expenses - -
Non-Accountable Forms Expenses - -
Animal/Zoological Supplies Expenses - -
Food Supplies Expenses 4,686,107.06 72,522.29
Welfare Goods Expenses - -
Drugs and Medicines Expenses - 5,094,682.00
Medical, Dental and Laboratory Supplies Expenses 243,889.45 -
Fuel, Oil and Lubricants Expenses - -
Agricultural and Marine Supplies Expenses 3,743,580.00 6,674,143.00
Textbooks and Instructional Materials Expenses - -
Other Supplies and Materials Expenses - -
Utility Expenses
Water Expenses - -
Electricity Expenses - -
Postage and Courier Services - -
Telephone Expenses - -
Internet Subscription Expenses - -
Cable, Satellite, Telegraph and Radio Expenses - -
Prizes - -
Survey Expenses - -
Desilting and Dredging Expenses - -
Page 54 of 107
Appendix C.3

Province of Samar
City of Catbalogan
Trust Fund
2018 2017
Extraordinary and Miscellaneous Expenses - -
Legal Services - -
Other Professional Services - -
General Services
Environment/Sanitary Services - -
Janitorial Services - -
Security Services - -
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 - Leased Assets Improvements - -
Repairs and Maintenance - Other Property, Plant and Equip - -
Taxes, Duties and Licenses 1,000.00 -
Fidelity Bond Premiums - -
Insurance Expenses - -
Advertising Expenses - -
Printing and Publication Expenses - -
Representation Expenses - -
Rent Expenses - -
Membership Dues and Contributions to Organizations - -
Subscription Expenses - -
Donations 11,980,140.00 9,437,731.39
Other Maintenance and Operating Expenses 149,616.00 866,311.38
Page 55 of 107
Appendix C.3

Province of Samar
City of Catbalogan
Trust Fund
2018 2017
FINANCIAL EXPENSES
Financial Expenses
Management Supervision/Trusteeship Fees - -
Interest Expenses - -
Guarantee Fees - -
Bank Charges - -
Commitment Fees - -
Total Financial Expenses P - P -
NON-CASH EXPENSES
Depreciation
Depreciation - Investment Property - -
Depreciation - Infrastructure Assets - -
Depreciation - Buildings and Other Structures - -
Depreciation - Machinery and Equipment - -
Depreciation - Transportation Equipment - -
Depreciation - Furniture, Fixtures and Books - -
Depreciation - Leased Assets Improvements - -
Depreciation - Other Property, Plant and Equipment - -
Amortization
Amortization - Intangible Assets - -
Impairment Loss
Impairment Loss - Financial Assets Held to Maturity - -
Impairment Loss - Loans and Receivables - -
Impairment Loss - Lease Receivables - -
Impairment Loss - Investments in GOCCs - -
Impairment Loss - Investments in Joint Venture - -
Impairment Loss - Other Receivables - -
Impairment Loss - Inventories - -
Impairment Loss - Investment Property - -
Impairment Loss - Property, Plant and Equipment - -
Impairment Loss - Intangible Assets - -
Losses
Loss on Sale of Biological Assets - -
Loss on Initial Recognition of Biological Assets - -
Grants
Grants for Concessionary Loans - -
Total Non-Cash Expenses P - P -
Page 56 of 107
Appendix C.3

Province of Samar
City of Catbalogan
Trust Fund
2018 2017

(22,839,412.20) (25,121,059.40)
Subsidy from National Government 32,269,345.59 32,976,998.67
Subsidy from Local Government Units 2,167,232.28 6,019,148.77
Subsidy from Government-Owned and/or Controlled
Corporations - -
Subsidy from General Fund Proper/Other Special Accounts - -
Transfers from
Transfers from General Fund of LGU Counterpart/Equity
Share - -
Transfers from General Fund of Unspent DRRMF 243,889.45 -
Total Transfers, Assistance and Subsidy from P 34,680,467.32 P 38,996,147.44
Subsidy to NGAs - -
Subsidy to Other Local Government Units - -
Subsidy to Other Funds - -
Transfers to
Transfers of Unspent Current Year DRRM Funds to the
Trust Funds 11,841,055.12 10,554,228.41
Transfers for Project Equity Share /LGU Counterpart - 3,320,859.63
Total Transfers, Assistance and Subsidy to P 11,841,055.12 P 13,875,088.04
Page 57 of 107
Appendix C.3

Province of Samar
City of Catbalogan
Trust Fund
2018 2017
NET FINANCIAL ASSISTANCE/SUBSIDY P 22,839,412.20 P 25,121,059.40
Other Non-Operating Income/Losses
Sale of Assets
Sale of Garnished/Confiscated/Abandoned/Seized Goods and - -
Gains
Gain from Changes in Fair Value of Financial Instruments -
Gain on Foreign Exchange (FOREX) - -
Gain on Sale of Investments - -
Gain on Sale of Investment Property - -
Gain on Sale of Property, Plant and Equipment - -
Gain on Sale of Intangible Assets - -
Reversal of Impairment Losses - -
Other Gains - -
Total Gains P - P -
Miscellaneous Income
Miscellaneous Income - -
Losses
Loss from Changes in Fair Value of Financial Instruments - -
Loss on Foreign Exchange (FOREX) - -
Loss on Sale of Investments - -
Loss on Sale of Investment Property - -
Loss on Sale of Property, Plant and Equipment - -
Loss on Sale of Intangible Assets - -
Loss on Sale of Assets - -
Loss of Assets - -
Loss on Guaranty - -
Other Losses - -
Total Losses P - P -
Net Other Non-Operating Income/(Losses) P - P -
SURPLUS (DEFICIT) FOR THE PERIOD P - P -
Page 58 of 107
Appendix D.1

Province of Samar
City of Catbalogan
General Fund
Statement of Cash Flows
2018 2017
Cash Flow from Operating Activities
Cash Inflows
Collection from taxpayers P 47,521,009.05 P 39,927,970.89
Share from Internal Revenue Allotment 566,924,768.00 527,784,461.00
Receipts from business/service income 30,893,149.31 27,681,428.16
Interest Income 352,888.56 627,061.72
Dividend Income -
Other Receipts 12,046,547.44 3,412,686.08
Total Cash Inflows P 657,738,362.36 P 599,433,607.85
Cash OutFlows
Payments of expenses 30,049,767.12 36,627,178.17
Payment to suppliers and creditors 65,216,168.85 153,845,610.26
Payment to employees 90,651,736.32 171,626,607.67
Interest Expense 7,182,720.34 7,830,604.70
Other Expenses 224,253,313.15 71,754,682.53
Total Cash Outflows P 417,353,705.78 P 441,684,683.33
Net Cash Flows from Operating Activities P 240,384,656.58 P 157,748,924.52
Cash Flow from Investing Activities
Cash Inflows
Proceeds from Sale of Investment Property - -
Proceeds from Sale/Disposal of Property, Plant
and Equipment - -
Proceeds from Sale of Investments - -
Collection of Principal on loans to other entities - -
Proceeds from Matured/Return of Investment - -
Collection of Long Term-Loan - -
Total Cash Inflows P - P -
Cash OutFlows
Purchase/Construction of Investment Property - -
Purchase/Construction of Property, Plant and
Equipment 134,433,117.73 66,737,917.31
Investment - -
Purchase of Bearer Biological Assets - -
Purchase of Intangible Assets - -
Grant of Loans - -
Page 59 of 107
Appendix D.1

Province of Samar
City of Catbalogan
General Fund
2018 2017
Net Cash Flows from Investing Activities P (134,433,117.73) P (66,737,917.31)
Cash Flow from Financing Activities
Cash Inflows
Proceeds from Issuance of Bills and Bonds - -
Proceeds from Domestic and Foreign Loans 11,577,050.00 -
Total Cash Inflows P 11,577,050.00 P -
Cash OutFlows
Payment of Long-Term Liabilities - -
Retirement/Redemption of debt securities - -
Payment of loan amortization 14,221,556.94 13,355,464.08
Net Cash Flows from Financing Activities P (2,644,506.94) P (13,355,464.08)
Total Cash Provided by Operating, Investing and
P P
Financing Activities 103,307,031.91 77,655,543.13
Add : Cash at the Beginning of the year 321,921,286.59 244,265,743.46
Cash Balance Ending December 31, 2018 P 425,228,318.50 P 321,921,286.59
Page 60 of 107
Appendix D.2

Province of Samar
City of Catbalogan
2018 2017
Cash Inflows
Collection from taxpayers P 10,083,410.02 P 8,072,092.10
Share from Internal Revenue Allotment - -
Receipts from business/service income 7,931.28 -
Interest Income - 19,874.85
Dividend Income - -
Other Receipts 268,611.31 251,690.84
Cash OutFlows
Payments of expenses 597,033.87 -
Payment to employees 1,171,120.00 -
Interest Expense - -
Other Expenses 2,537,310.92 1,628,220.00
Cash Inflows
Proceeds from Sale/Disposal of Property, Plant and
Equipment - -
Cash OutFlows
Purchase/Construction of Property, Plant and
Equipment 808,794.65 6,024,160.32
Investment - -
Grant of Loans - -
Total Cash Outflows P 808,794.65 P 6,024,160.32
Page 61 of 107
Appendix D.2

Province of Samar
City of Catbalogan
2018 2017
Net Cash Flows from Investing Activities P (808,794.65) P (6,024,160.32)
Cash Inflows
Proceeds from Domestic and Foreign Loans - -
Cash OutFlows
Payment of loan amortization - -
Total Cash Outflows P - P -
Net Cash Flows from Financing Activities P - P -
P P
Financing Activities 674,411.16 (3,584,612.28)
Page 62 of 107
Appendix D.3

Province of Samar
City of Catbalogan
Trust Fund
2018 2017
Cash Inflows
Collection from taxpayers P - P -
Share from Internal Revenue Allotment - -
Receipts from business/service income - -
Interest Income - -
Dividend Income - -
Other Receipts 57,590,139.59 53,575,008.50
Cash OutFlows
Payments of expenses - -
Payment to employees - -
Interest Expense - -
Other Expenses 1,486,537.58 9,679,984.62
Cash Inflows
Proceeds from Sale/Disposal of Property, Plant and
Equipment - -
Cash OutFlows
Purchase/Construction of Property, Plant and Equipment
6,620,330.76 8,900,111.45
Investment - -
Grant of Loans - -
Page 63 of 107
Appendix D.3

Province of Samar
City of Catbalogan
Trust Fund
2018 2017
Net Cash Flows from Investing Activities P (6,620,330.76) P (8,900,111.45)
Cash Inflows
Proceeds from Domestic and Foreign Loans - -
Cash OutFlows
Payment of loan amortization - -
Total Cash Outflows P - P -
Net Cash Flows from Financing Activities P - P -
P P
Financing Activities 17,407,888.97 2,122,997.30
Page 64 of 107
Appendix E

Province of Samar
City of Catbalogan
General Fund
Statement of Comparison of Budget and Actual Amounts
Budgeted Amounts Difference Original and Final

Actual Amounts Difference Final Budget and Actual
Particulars Original Final Budget
2018 2017 2018 2017 2018 2017 2018 2017 2018 2017
Revenue
A. Local Sources
1. Tax Revenue
a. Tax Revenue - Property 25,000,000.00 21,000,000.00 25,000,000.00 21,000,000.00 - - 19,038,404.59 15,440,018.50 5,961,595.41 5,559,981.50
b. Tax Revenue - Goods and Services 34,895,000.00 29,815,000.00 34,895,000.00 29,815,000.00 - - 31,868,080.59 30,143,322.51 3,026,919.41 (328,322.51)
c. Other Local Taxes 4,100,000.00 3,550,000.00 4,100,000.00 3,550,000.00 - - 3,217,484.38 2,661,567.08 882,515.62 888,432.92
Total Tax Revenue 63,995,000.00 54,365,000.00 63,995,000.00 54,365,000.00 - - 54,123,969.56 48,244,908.09 9,871,030.44 6,120,091.91
2. Non-Tax Revenue
a. Service Income 22,750,000.00 20,100,000.00 22,750,000.00 20,100,000.00 - - 18,361,640.46 17,073,112.77 4,388,359.54 3,026,887.23
b. Business Income 10,700,000.00 16,200,000.00 10,700,000.00 16,200,000.00 - - 12,547,241.35 10,426,699.54 (1,847,241.35) 5,773,300.46
c. Other Income and Receipts 500,000.00 500,000.00 500,000.00 500,000.00 - - 352,888.56 762,069.37 147,111.44 (262,069.37)
Total Non-Tax Revenue 33,950,000.00 36,800,000.00 33,950,000.00 36,800,000.00 - - 31,261,770.37 28,261,881.68 2,688,229.63 8,538,118.32
B. External Sources
1. Share from the National Internal
Revenue Taxes (IRA) 566,924,766.00 527,784,461.00 566,924,766.00 527,784,461.00 - - 566,924,768.04 527,784,461.00 (2.04) -
2. Share from GOCCs - - - - - -
3. Other Shares from National Tax

Collections 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00 - - 2,038,150.80 1,033,418.32 (1,038,150.80) (33,418.32)
a. Share from Ecozone - - - -
b. Share from EVAT - - - -
c. Share from National Wealth 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00 - - 2,038,150.80 1,033,418.32 (1,038,150.80) (33,418.32)
d. Share from Tobacco Excise Tax - - - -
4. Other Receipts - - - - - - - - - -
a. Grants and Donations - - - -
b. Other Subsidy Income - - - -
5. Inter-local Transfer - - - -
6. Capital /Investment Receipts 29,100,000.00 43,694,031.26 29,100,000.00 43,694,031.26 - - - 605,730.22 29,100,000.00 43,088,301.04
a. Sale of Capital Assets 29,100,000.00 43,694,031.26 29,100,000.00 43,694,031.26 - - - 605,730.22 29,100,000.00 43,088,301.04
b. Sale of Investments - - - -
c. Proceeds from Collections of Loan
Receivables - - - -
C. Receipts from Borrowings 300,000,000.00 300,000,000.00 - - - 300,000,000.00
Total Revenue and Receipts 694,969,766.00 963,643,492.26 694,969,766.00 963,643,492.26 - - 654,348,658.77 605,930,399.31 40,621,107.23 357,713,092.95
Page 65 of 107
Appendix E

Province of Samar
City of Catbalogan
General Fund

2018 2017 2018 2017 2018 2017 2018 2017 2018 2017
Expenditures
Current Appropriations
General Public Services
Personal Services 127,062,434.53 126,752,292.54 127,025,081.41 126,427,115.18 37,353.12 325,177.36 107,782,027.59 106,683,094.43 19,243,053.82 19,744,020.75
Maintenance and Other Operating
Expenses 78,377,799.11 260,291,426.73 73,388,899.11 108,099,132.37 4,988,900.00 152,192,294.36 50,935,562.73 64,761,935.38 22,453,336.38 43,337,196.99
Capital Outlay 7,223,325.00 197,102,002.10 14,993,325.00 9,880,000.00 (7,770,000.00) 187,222,002.10 10,698,194.07 6,872,204.00 4,295,130.93 3,007,796.00
Education
Personal Services - - - - - -
Expenses 16,406,456.00 8,200,000.00 16,739,048.49 7,650,000.00 (332,592.49) 550,000.00 12,224,979.41 5,131,860.35 4,514,069.08 2,518,139.65
Capital Outlay 4,500,000.00 2,800,000.00 9,737,509.46 3,350,000.00 (5,237,509.46) (550,000.00) 548,845.60 1,548,706.00 9,188,663.86 1,801,294.00
Health, Nutrition and Population Control -
Personal Services 28,364,593.75 26,631,238.39 28,061,946.87 302,646.88 26,631,238.39 24,540,820.68 3,521,126.19 -
Expenses 29,205,297.92 15,695,212.00 24,205,297.92 5,000,000.00 15,695,212.00 19,703,474.66 4,501,823.26 -
Capital Outlay 100,000.00 1,100,000.00 100,000.00 - 1,100,000.00 90,090.00 9,910.00 -
Labor and Employment
Personal Services - - - -
Expenses 292,192.78 292,192.78 - - 226,550.00 65,642.78 -
Capital Outlay - - - -
Housing and Community Development
Personal Services - - - -
Expenses - - - -
Social Services and Social Welfare
Personal Services 13,012,124.22 9,336,721.26 13,077,124.22 42,025,784.39 (65,000.00) (32,689,063.13) 11,979,688.26 36,316,138.97 1,097,435.96 5,709,645.42
Expenses 102,100,940.77 35,132,000.00 106,830,940.77 226,587,952.99 (4,730,000.00) (191,455,952.99) 87,546,793.30 108,596,286.92 19,284,147.47 117,991,666.07
Capital Outlay 1,252,741.19 250,000.00 10,207,968.94 146,120,000.00 (8,955,227.75) (145,870,000.00) 7,514,550.50 9,436,815.32 2,693,418.44 136,683,184.68
Page 66 of 107
Appendix E

Province of Samar
City of Catbalogan
General Fund

2018 2017 2018 2017 2018 2017 2018 2017 2018 2017
Economic Services
Personal Services 38,389,115.53 35,223,760.67 38,664,115.53 35,544,153.29 (275,000.00) (320,392.62) 29,963,969.12 27,246,190.96 8,700,146.41 8,297,962.33
Expenses 38,889,370.50 9,551,908.86 39,377,626.32 37,337,643.00 (488,255.82) (27,785,734.14) 27,876,224.43 31,860,523.35 11,501,401.89 5,477,119.65
Capital Outlay 18,242,885.00 24,634,834.39 25,991,406.70 231,064,984.92 (7,748,521.70) (206,430,150.53) 7,794,099.90 73,547,335.86 18,197,306.80 157,517,649.06
Other Purposes:
Debt Service
Financial Expense 28,848,879.80 28,533,245.93 28,848,879.80 - 28,533,245.93 7,450,014.84 21,398,864.96 -
Amortization 14,350,000.00 13,355,464.08 14,350,000.00 - 13,355,464.08 14,221,556.94 128,443.06 -
LDRRMF
Expenses 22,880,490.40 22,184,475.15 25,060,713.14 (2,180,222.74) 22,184,475.15 2,576,402.44 22,484,310.70 -
Capital Outlay 9,762,997.90 8,262,997.90 10,525,997.90 (763,000.00) 8,262,997.90 7,904,807.00 2,621,190.90 -
20% Development Fund
Expenses 26,515,265.26 2,050,200.00 (2,050,200.00) 26,515,265.26 1,748,084.63 302,115.37 -
Capital Outlay 96,069,687.94 79,041,626.94 100,016,000.19 (3,946,312.25) 79,041,626.94 62,060,671.26 37,955,328.93 -
Share from National Wealth
Expenses - - - -
Allocation for Senior Citizens and PWD
Expenses 6,418,697.66 6,089,494.61 6,418,697.66 - 6,089,494.61 5,091,733.00 1,326,964.66 -
Capital Outlay 110,000.00 110,000.00 - - 108,740.00 1,260.00 -
Others
Personal Services 6,053,040.00 - 6,053,040.00 - -
Expenses 13,109,736.00 8,428,346.35 17,745,336.00 65,269,610.01 (4,635,600.00) (56,841,263.66) 11,255,923.37 34,292,497.55 6,489,412.63 30,977,112.46
Capital Outlay 12,478,139.10 1,053,300.00 (1,053,300.00) 12,478,139.10 203,940.00 849,360.00 -
Total Current Appropriations 694,969,766.00 963,643,492.26 734,871,608.21 1,039,356,376.15 (39,901,842.21) (75,712,883.89) 512,047,743.73 506,293,589.09 222,823,864.48 533,062,787.06
Page 67 of 107
Appendix E

Province of Samar
City of Catbalogan
General Fund

2018 2017 2018 2017 2018 2017 2018 2017 2018 2017
Continuing Appropriations
General Public Services
Capital Outlay 3,844,785.35 495,111.35 3,070,500.20 1,319,005.35 774,285.15 (823,894.00) 322,391.80 632,430.00 2,748,108.40 2,142,899.35
Education
Capital Outlay 6,526,820.00 6,272,563.87 5,055,000.00 5,936,660.00 1,471,820.00 335,903.87 2,103,845.60 2,951,154.40 5,936,660.00
Health, Nutrition and Population Control
Capital Outlay 2,500,000.00 2,500,000.00 - - 2,500,000.00 -
Labor and Employment
Housing and Community Development
Capital Outlay 17,738,764.68 - 17,738,764.68 - -
Social Services and Social Welfare
Capital Outlay 114,226,175.18 56,571,644.32 90,579,883.80 42,235,468.68 23,646,291.38 14,336,175.64 44,916,892.76 15,903,249.41 45,662,991.04 26,332,219.27
Economic Services
Capital Outlay 735,877.07 386,150.00 1,369,450.00 386,150.00 (633,572.93) - 11,000.00 50,000.00 1,358,450.00 336,150.00
Other Purposes:
Capital Outlay 35,845,371.49 50,280,757.88 32,231,048.75 31,063,056.70 3,614,322.74 19,217,701.18 14,436,275.67 5,116,521.68 17,794,773.08 25,946,535.02
Total Continuing Appropriations 163,679,029.09 131,744,992.10 134,805,882.75 80,940,340.73 28,873,146.34 50,804,651.37 61,790,405.83 21,702,201.09 73,015,476.92 60,694,463.64
Total Appropriations 858,648,795.09 1,095,388,484.36 869,677,490.96 1,120,296,716.88 (11,028,695.87) (24,908,232.52) 573,838,149.56 527,995,790.18 295,839,341.40 593,757,250.70
Surplus (Deficit) for the period (163,679,029.09) (131,744,992.10) (174,707,724.96) (156,653,224.62) 11,028,695.87 24,908,232.52 80,510,509.21 77,934,609.13 (255,218,234.17) (236,044,157.75)
Page 68 of 107
Appendix F
REPUBLIC OF THE PHILIPPINES

Local Government Unit of Catbalogan City
Details of Outstanding Checks in LBP No. 0602-1038-11

(General Fund)
CY 2018
Years/Months
Date of Check
Payee Amount Outstanding as of
Check Number
December 31, 2018
Innove Communications,
5/23/2018 1409276 16,757.11 7 months
Inc.
5/17/2018 1409209 Arvin Ray L. Macariola 640.00 7 months

4/27/2018 1409037 Raulito N. Baldevia 5,000.00 8 months
4/20/2018 1408969 Ma. Zenaiada C. Dilao 59.00 8 months
3/22/2018 1408523 Rodolfo Uy 1,840.00 9 months
Ma. Donna Rose C.
2/5/2018 1407623 530.00 10 months
Aculan
11/21/2017 1369745 687.50 1 yr & 1 month
Inc.
11/14/2017 1369638 1,705.59 1 yr & 1 month
Inc.
10/23/2017 1369297 Gloria Dabandan 3,000.00 1 yr & 2 months
10/20/2017 1369272 Imelda J. Solis 558.00 1 yr & 2 months
8/1/2017 1339035 Ben Mar Jalayahay 3,000.00 1 yr & 4 months
7/21/2017 1338828 Coefredo T. Uy 5,000.00 1 yr & 5 months
Smart Communications,
7/14/2017 1338718 2,030.59 1 yr & 5 months
Inc.
Smart Communications,
7/14/2017 1338717 1,875.00 1 yr & 5 months
Inc.
Samar Sea Alliance for
6/2/2017 1338012 50,000.00 1 yr & 6 months
LGU for Fishery
4/21/2017 1305106 Angie Baldesco 3,000.00 1 yr & 7 months
3/22/2017 1304719 Olivia Labrada 5,000.00 1 yr & 9 months
3/22/2017 1304707 Rosita Sabanag 5,000.00 1 yr & 9 months
Page 69 of 107
Appendix F

Details of Outstanding Checks in LBP No. 0602-1038-11

(General Fund)
CY 2018
Years/Months
Date of Check
Payee Amount Outstanding as of
Check Number
December 31, 2018
3/22/2017 1304686 663.87 1 yr & 9 months
Inc.
3/6/2017 1304502 Marylou Josefina Sintos 3,000.00 1 yr & 9 months

3/6/2017 1304466 Eduardo Fruel 1,046.00 1 yr & 9 months
12/29/2016 1303579 2,282.00 2 yrs
Inc.
12/29/2016 1303356 Samar National School 5,000.00 2 yrs
12/7/2016 1285380 Ma. Zenaiada C. Dilao 13,241.00 2 yrs
11/10/2016 1284958 Alert Philippines 5,000.00 2 yrs & 1 month
9/15/2016 1284168 Reynaldo Duzon 8,732.44 2 yrs & 3 months
7/12/2016 1258254 2,357.04 2 yrs & 5 months
Inc.
Total 147,005.14
Prepared by: Reviewed by:
LOUELA L. LANIBA MAY B. LABAJOSA

SA I /ATM SA IV / ATL
Page 70 of 107
Appendix G

ANALYSIS OF ADVANCES FOR PAYROLL ACCOUNT (1-03-05-020)

TRUST FUND
CY 2018
Gay Rosario D. Colocado Rustico Macalalad

Date Check No. Particulars/ Purpose
Cash Advance Liquidation Balance Cash Advance Liquidation Balance
01/03/18 Beginning Balance - Payment for the
5,560.00 5,560.00 - -
incentives of BHW.
01/03/18 Liquidation 5,560.00 - - -
01/24/18 1235242 Social Pension to Senior Citizens of
Catbalogan - 3rd & 4th quarters, CY 11,124,000.00 11,124,000.00
2017.
Catbalogan - 3rd & 4th quarters, CY 84,000.00 84,000.00
2017.
03/02/18 1235248 Incentives for personnel directly
involved in the collection &
remittance of PhilHealth Premium 26,415.09 110,415.09
Contributions charged to Service Fee
(PhilHealth) - Jan. 2018
03/09/18 Liquidation - Ck No. 1235248 26,415.09 84,000.00
04/06/18 Liquidation - Ck No. 1235247 84,000.00 -
06/27/18 Partial Liquidation - Ck No. 1235242
9,771,000.00 1,353,000.00
753,000.00 600,000.00
600,000.00 -
remittance of PhilHealth 288,529.09 288,529.09
Contributions, full compensation -
Oct. 2016 to June 2017.
09/28/18 Liquidation - Ck. No. 1235269 288,529.09 -
Page 71 of 107
Appendix G


TRUST FUND
CY 2018
Gay Rosario D. Colocado Rustico Macalalad

10/09/18 1235271 Financial Assistance to families
affected by fire in Brgy. 6 Poblacion,
charged to PCSO-Samar Branch. 384,000.00 384,000.00
10/31/18 Liquidation - Ck No. 1235271 384,000.00 -

remittance of PhilHealth
(PhilHealth) - Jan. to Aug. 2018
11/26/19 Liquidation - Ck No. 1235278

charged to PCSO-Samar Branch. 51,000.00 51,000.00
12/18/18 1235283 Cash for Work for beneficiaries -

1,129,920.00 1,180,920.00
Typhoon Urduja
Catbalogan - 1st quarter CY 2018.
12/28/18 Liquidation - Ck No. 1235281 51,000.00 1,129,920.00
12/28/18 Liquidation - Ck No. 1235283 1,129,920.00 -
12/31/18 Partial Liquidation (Return of Cash
Advance) - Ck No. 1235287
Totals 1,969,424.18 1,969,424.18 - 11,124,000.00 11,124,000.00 -
Page 72 of 107
Appendix G


TRUST FUND
CY 2018
Elizabeth A. Lim Totals

01/03/18 Beginning Balance - Payment for the
- - 5,560.00 - 5,560.00
incentives of BHW.
01/03/18 Liquidation - 5,560.00 -
Catbalogan - 3rd & 4th quarters, CY 11,124,000.00 - 11,124,000.00
2017.
Catbalogan - 3rd & 4th quarters, CY 84,000.00 - 11,208,000.00
2017.
remittance of PhilHealth Premium 26,415.09 - 11,234,415.09
(PhilHealth) - Jan. 2018
03/09/18 Liquidation - Ck No. 1235248 - 26,415.09 11,208,000.00
- 9,771,000.00 1,353,000.00
- 753,000.00 600,000.00
- 600,000.00 -
remittance of PhilHealth 288,529.09 - 288,529.09
Contributions, full compensation -
Oct. 2016 to June 2017.
09/28/18 Liquidation - Ck. No. 1235269 - 288,529.09 -
Page 73 of 107
Appendix G


TRUST FUND
CY 2018

charged to PCSO-Samar Branch. 384,000.00 - 384,000.00
10/31/18 Liquidation - Ck No. 1235271 - 384,000.00 -

remittance of PhilHealth
Contributions charged to Service Fee 37,137.77 37,137.77 37,137.77 - 37,137.77
(PhilHealth) - Jan. to Aug. 2018
11/26/19 Liquidation - Ck No. 1235278 37,137.77 - - 37,137.77 -

charged to PCSO-Samar Branch. 51,000.00 - 51,000.00
12/18/18 1235283 Cash for Work for beneficiaries -

1,129,920.00 - 1,180,920.00
Typhoon Urduja
4,933,500.00 4,933,500.00 4,933,500.00 - 6,114,420.00
Catbalogan - 1st quarter CY 2018.
12/28/18 Liquidation - Ck No. 1235283 - 1,129,920.00 4,933,500.00
12/31/18 Partial Liquidation (Return of Cash
681,000.00 4,252,500.00 - 681,000.00 4,252,500.00
Advance) - Ck No. 1235287
Totals 4,970,637.77 718,137.77 4,252,500.00 18,064,061.95 13,811,561.95 4,252,500.00
Prepared by:
MAY B. LABAJOSA
SA IV/ATL
Page 74 of 107
Appendix G


TRUST FUND
CY 2018

Page 75 of 107
Appendix H

ANALYSIS OF CONSTRUCTION IN PROGRESS ACCOUNT (Completed Projects: Multi-Purpose Centers/Halls)

GENERAL FUND (20% Development Fund)
DISBURSEMENT VOUCHERS ENTRY MADE per JEV SHOULD BE

CONTRACT Contract
CONTRACTOR CHECK JEV REMARKS
NAME Amount DATE Particulars Account Title Debit Credit Account Title Debit Credit
No. Number
Construction of Vhits DG 5,312,416.00 4/5/2018 1151679 Partial Payment - 101-2018- Construction in Progress - 1,646,066.18 Construction in Progress - 1,646,066.18
Multi-Purpose Center Builders & 81.78% 04-001264 Buildings and Other Structures Infrastructure Assets
- Brgy Iguid Enterprises accomplishment
Cash in Bank - LCCA 1,109,963.98 Cash in Bank - LCCA 1,109,963.98
Advances to Contractors 256,270.95 Advances to Contractors 256,270.95
Due to BIR 102,879.14 Due to BIR 102,879.14
Due to LGUs-Business 12,345.49 Due to Other Funds- 12,345.49
Taxes Business Taxes
Guaranty/Security Deposits 164,606.62 Guaranty/Security 164,606.62
Payable Deposits Payable
1,646,066.18 1,646,066.18 1,646,066.18 1,646,066.18
07/25/2018 1151696 Final Payment - 101-2018- Other Structures 5,312,416.00 Construction in Progress - 1,030,107.14
100% 07-002715 Infrastructure Assets
accomplishment Cash in Bank - LCCA 709,800.60 Cash in Bank - LCCA 709,800.60
CIP-Buildings and Other 4,282,308.86 Due to BIR 64,381.70
Structures
Due to BIR 64,381.70 Due to Other Funds- 7,725.80
Business Taxes
Due to LGUs-Business 7,725.80 Guaranty/Security 103,010.71
Taxes Deposits Payable
Guaranty/Security Deposits 103,010.71
Payable
5,312,416.00 5,312,416.00 1,030,107.14 1,030,107.14
Other Infrastructure Assets 5,312,416.00

Construction in Progress - 5,312,416.00
Construction of MAGA 5,313,178.08 4/5/2018 1151678 Partial Payment - 101-2018- Construction in Progress - 1,575,400.65 Construction in Progress - 1,575,400.65
Multi-Purpose Center Construction and 80.64% 04-001266 Buildings and Other Structures Infrastructure Assets
- Brgy Payao Supplies accomplishment
1,575,400.65 1,575,400.65 1,575,400.65 1,575,400.65
Page 76 of 107
Appendix H

CONTRACT Contract
No. Number
accomplishment
Cash in Bank - LCCA 700,704.37 Cash in Bank - LCCA 700,704.37

Structures
Business Taxes
Payable
5,313,178.08 5,313,178.08 1,030,119.36 1,030,119.36

Const. of Multi- JFR Construction 5,313,062.79 2/8/2018 1151674 Partial Payment - 101-2018- Construction in Progress - 2,602,638.20 Construction in Progress - 2,602,638.20
Purpose Center-Brgy 48.88% 02-000281 Buildings and Other Structures Infrastructure Assets
9, BO-AO accomplishment

Taxes
Guaranty/Security Deposits 260,263.82 Business Taxes
Guaranty/Security 260,263.82
2,602,638.20 2,602,638.20 2,602,638.20 2,602,638.20
04/17/2018 1151680 Partial Payment - 101-2018- Construction in Progress - 1,555,086.73 Construction in Progress - 1,555,086.73
79.06% 04-001439 Buildings and Other Structures Infrastructure Assets
accomplishment
Taxes
1,555,086.73 1,555,086.73 1,555,086.73 1,555,086.73
accomplishment
Structures
Business Taxes
Payable
5,313,062.79 5,313,062.79 1,155,337.86 1,155,337.86
Page 77 of 107
Appendix H

CONTRACT Contract
No. Number
Construction of WC Construction 5,313,549.57 2/8/2018 1151675 Partial Payment - 101-2018- Construction in Progress - 2,778,304.21 Construction in Progress - 2,778,304.21
Multi-Purpose Center 52.26% 02-000283 Buildings and Other Structures Infrastructure Assets
- Brgy Bagongon accomplishment

Taxes
2,778,304.21 2,778,304.21 2,778,304.21 2,778,304.21
accomplishment
Taxes
1,459,403.40 1,459,403.40 1,459,403.40 1,459,403.40
Structures
Business Taxes
Payable
5,313,549.57 5,313,549.57 1,075,841.96 1,075,841.96
Page 78 of 107
Appendix H

CONTRACT Contract
No. Number
Construction of LRD 5,313,652.05 2/8/2018 1151672 Partial Payment - 101-2018- Construction in Progress - 2,727,874.92 Construction in Progress - 2,727,874.92
Multi-Purpose Center Construction & 51.34% 02-000285 Buildings and Other Structures Infrastructure Assets
- Brgy Pangdan Supply accomplishment
2,727,874.92 2,727,874.92 2,727,874.92 2,727,874.92
accomplishment

1,554,701.87 1,554,701.87 1,554,701.87 1,554,701.87
accomplishment
Structures
Business Taxes
Payable
5,313,652.05 5,313,652.05 1,031,075.26 1,031,075.26
Multi-Purpose Hall - Construction and 50.45% 06-002214 Buildings and Other Structures Infrastructure Assets
Brgy Old Mahayag Supplies accomplishment
2,520,674.63 2,520,674.63 2,520,674.63 2,520,674.63
accomplishment

1,963,402.52 1,963,402.52 1,963,402.52 1,963,402.52
10/12/2018 1151730 Final Payment - 101-2018- Other Structures 4,996,299.67 Construction in Progress - 512,222.52
Page 79 of 107
Appendix H

CONTRACT Contract
No. Number
Structures
Business Taxes
Payable
4,996,299.67 4,996,299.67 512,222.52 512,222.52
Construction of WC Construction 4,996,860.75 06/13/2018 1151685 Partial Payment - 101-2018- Construction in Progress - 2,392,491.36 Construction in Progress - 2,392,491.36
Multi-Purpose Hall - 47.88% 06-002215 Buildings and Other Structures Infrastructure Assets
Brgy San Vicente accomplishment
2,392,491.36 2,392,491.36 2,392,491.36 2,392,491.36
accomplishment Cash in Bank - LCCA 1,776,200.61 Cash in Bank - LCCA 1,776,200.61
2,140,000.73 2,140,000.73 2,140,000.73 2,140,000.73
accomplishment
Structures
Business Taxes
Payable
4,996,860.75 4,996,860.75 464,368.66 464,368.66
Construction of QCC 4,994,394.83 10/5/2018 1151725 Partial Payment - 101-2018- Construction in Progress - 2,470,711.99 Construction in Progress - 2,470,711.99
Multi-Purpose Hall - Construction 49.10% 10-004289 Buildings and Other Structures Infrastructure Assets
Brgy. Ibol accomplishment
Page 80 of 107
Appendix H

CONTRACT Contract
No. Number
2,470,711.99 2,470,711.99 2,470,711.99 2,470,711.99
accomplishment
1,535,993.51 1,535,993.51 1,535,993.51 1,535,993.51
accomplishment
Structures
Business Taxes
Payable
4,994,394.83 4,994,394.83 987,689.33 987,689.33
Page 81 of 107
Appendix H

CONTRACT Contract
No. Number
Brgy. Darahuway accomplishment
Guti

2,972,274.02 2,972,274.02 2,972,274.02 2,972,274.02
accomplishment
Structures
Business Taxes
Payable
4,997,807.41 4,997,807.41 2,025,533.39 2,025,533.39
Page 82 of 107
Appendix H

CONTRACT Contract
No. Number
Construction of H A H Reverie 4,994,110.44 10/5/2018 1151724 Partial Payment - 101-2018- Construction in Progress - 2,477,418.01 Construction in Progress - 2,477,418.01
Brgy. Darahuway accomplishment
Daco

2,477,418.01 2,477,418.01 2,477,418.01 2,477,418.01
accomplishment

1,450,134.39 1,450,134.39 1,450,134.39 1,450,134.39
accomplishment
Structures
Business Taxes
Payable
4,994,110.44 4,994,110.44 1,066,558.04 1,066,558.04
Total 51,545,331.59
Prepared by:
MAY B. LABAJOSA
SA IV/ATL
Page 83 of 107
Appendix I

ANALYSIS OF CONSTRUCTION IN PROGRESS ACCOUNT

TRUST FUND

CONTRACT NAME CONTRACTOR Contract Amount REMARKS
CHECK JEV
DATE Particulars Account Title Debit Credit Account Title Debit Credit
No. Number
Construction of Bahay LRD Construction 3,081,581.00 5/28/2018 1235252 Partial 2018-05- Construction in Progress - 2,443,556.25 Construction in Progress - 2,443,556.25
Pag-asa (Phase 1), Brgy. and Supply Payment - 003 Buildings and Other Infrastructure Assets
Payao, Catbalogan City 79.28% Structures
accomplishmen
t Cash in Bank - LCCA 1,661,690.08 Cash in Bank - LCCA 1,661,690.08
Guaranty/Security 244,355.63 Guaranty/Security 244,355.63
Deposits Payable Deposits Payable
2,443,556.25 2,443,556.25 2,443,556.25 2,443,556.25
7/20/2018 1235255 Final Payment 401- Other Structures 3,081,581.00 Construction in Progress - 638,024.75
- 100% 2018-07- Infrastructure Assets
accomplishmen 002599
t Cash in Bank - LCCA 433,784.99 Cash in Bank - LCCA 433,784.99
Structures
Business Taxes
Deposits Payable
3,081,581.00 3,081,581.00 638,024.75 638,024.75

Construction in 3,081,581.00
Progress - Infrastructure
Assets
(Access Road Maga Construction 4,995,259.50 2/14/2018 1192980 Partial 2018-02- Construction in Progress - 2,537,722.67 Construction in Progress - 2,537,722.67
Concreting) and Supply Payment - 002 Infrastructure Assets Infrastructure Assets
Rehabilitation of Road 50.81%
and Drainage System, accomplishmen Cash in Bank - LCCA 1,725,596.11 Cash in Bank - LCCA 1,725,596.11
Brgy. San Vicente, t Advances to Contractors 380,713.70 Advances to Contractors 380,713.70
Catbalogan City
Guaranty/Security 253,772.27 Guaranty/Security 253,772.27
Deposits Payable Deposits Payable
2,537,722.67 2,537,722.67 2,537,722.67 2,537,722.67
Page 84 of 107
Appendix I

ANALYSIS OF CONSTRUCTION IN PROGRESS ACCOUNT

TRUST FUND

CONTRACT NAME CONTRACTOR Contract Amount REMARKS
CHECK JEV
DATE Particulars Account Title Debit Credit Account Title Debit Credit
No. Number
5/15/2018 1192985 Final Payment 2018-05- Flood Control System 4,995,259.50 Construction in Progress - 2,457,536.83
- 100% 001 Infrastructure Assets
accomplishmen
t Cash in Bank - LCCA 1,671,180.34 Cash in Bank - LCCA 1,671,180.34
Construction in Progress 2,537,722.67 Due to BIR 153,596.06
- Infrastructure Assets

Business Taxes
Deposits Payable
4,995,259.50 4,995,259.50 2,457,536.83 2,457,536.83
Road Networks 4,995,259.50

Construction in 4,995,259.50
Progress - Infrastructure
Assets
Total 8,076,840.50
Prepared by:
MAY B. LABAJOSA
SA IV/ATL
Page 85 of 107
Appendix J

Analysis on the Utilization of the 20% Development Fund

CY 2018
Unutilized/ Percentage Schedule of Target

Program / Project / Balance/
No. Appropriation Utilization Unimplemented Unutilized Implementation Date Started Completion Remarks
Activity Savings Utilization
Project Balance (per AIP) Date
1 Loan Repayment for

Septage Treatment 300,000.00 - - 300,000.00 0.00% 100.00% Jan - Dec 2018 - -
Facilities
2 Construction of Slope
Protection, Brgy. lacking
1,500,000.00 1,498,449.75 1,550.25 - 99.90% 0.10% Jan - Dec 2018 - -
Darahuway Gote voucher
3 Construction of open-
lined canal, Brgy. New 500,000.00 - - 500,000.00 0.00% 100.00% Jan - Dec 2018 - -
Mahayag
4 Construction of
Covered Canal at
Slaughterhouse 1,600,000.00 1,597,551.75 2,448.25 - 99.85% 0.15% Jan - Dec 2018 09/17/18 11/9/2018 Completed
Diversion Road, Brgy.
Mercedes
5 Construction of
Drainage canal (P1&2), 100,000.00 - - 100,000.00 0.00% 100.00% Jan - Dec 2018 - -
Brgy. 1
6 Construction of Open
canal-Burgos Avenue, 100,000.00 - - 100,000.00 0.00% 100.00% Jan - Dec 2018 - -
Brgy. 1
7 Construction of
Drainage Canal, Brgy. 150,000.00 148,768.93 1,231.07 - 99.18% 0.82% Jan - Dec 2018 09/04/18 09/25/18 Completed
2
8 Constructuion od
Concrete Canal P1,2 & 300,000.00 - - 300,000.00 0.00% 100.00% Jan - Dec 2018 - -
3, Brgy. 10
9 Construction of
Drainage Canal P2 & 300,000.00 299,841.11 158.89 - 99.95% 0.05% Jan - Dec 2018 05/31/18 08/05/18 Completed
3, Brgy. Bagongon
10 Construction of
Drainage Canal, P1 &
2, Brgy. Canhawan 300,000.00 299,701.48 298.52 - 99.90% 0.10% Jan - Dec 2018 03/27/18 04/23/18 Completed
Gote
Page 86 of 107
Appendix J


CY 2018

11 Construction of
Drainage Canal P1 &
2, Brgy. Darahuway 300,000.00 299,145.53 854.47 - 99.72% 0.28% Jan - Dec 2018 05/31/18 08/05/18 Completed
Daco
12 Construction of
Drainage Canal P1,2,3, 150,000.00 149,747.62 252.38 - 99.83% 0.17% Jan - Dec 2018 03/27/18 04/23/18 Completed
Brgy. Ibol
13 Construction of Canal,
Brgy. Muñoz 150,000.00 - - 150,000.00 0.00% 100.00% Jan - Dec 2018 - -
14 Construction of
Drainage Canal P1 & 200,000.00 197,097.22 2,902.78 - 98.55% 1.45% Jan - Dec 2018 09/04/18 09/25/18 Completed
2, Brgy. San Pablo
15 Purchase of LED lights
and accessories 2,500,000.00 - - 2,500,000.00 0.00% 100.00% Jan - Dec 2018 - -
16 Maintenance of Street
lights 1,000,000.00 - - 1,000,000.00 0.00% 100.00% Jan - Dec 2018 - -
17 Construction of Street
Lights, Brgy. 5 300,000.00 - - 300,000.00 0.00% 100.00% Jan - Dec 2018 - -
18 Construction of Street
Lights, P1,2,3,4,5, 300,000.00 299,929.38 70.62 - 99.98% 0.02% Jan - Dec 2018 05/30/18 07/09/18 Completed
Brgy. 6
19 Rehabilitation of street
lights- P1 Grandstand
Area, Brgy. 8 300,000.00 - - 300,000.00 0.00% 100.00% Jan - Dec 2018 - -
20 Concrete Flooring
(Multi-Purpose Hall) 1,500,000.00 1,498,548.39 1,451.61 - 99.90% 0.10% Jan - Dec 2018 07/19/18 09/09/18 Completed
Brgy. Silanga
21 Concrete Flooring
(Multi-Purpose Hall) 2,000,000.00 1,997,419.75 2,580.25 - 99.87% 0.13% Jan - Dec 2018 07/19/18 09/22/18 Completed
Brgy. Canlapwas
22 Construction of Multi-
Purpose Hall, Brgy. 5,000,000.00 - - 5,000,000.00 0.00% 100.00% Jan - Dec 2018 - -
Socorro
Page 87 of 107
Appendix J


CY 2018

Purpose Hall, Brgy. 5,000,000.00 4,996,860.75 3,139.25 - 99.94% 0.06% Jan - Dec 2018 05/28/18 09/24/18 Completed
San Vicente
Purpose Hall, Brgy. 85.55%
New Mahayag 5,000,000.00 4,381,329.22 618,670.78 - 87.63% 12.37% Jan - Dec 2018 07/04/18 11/01/18 completed
as of 9/27/18
Darahuway Gote
Old Mahayag
Purpose Hall, Brgy. 85.90%
San Roque 5,000,000.00 4,351,317.31 648,682.69 - 87.03% 12.97% Jan - Dec 2018 07/04/18 11/01/18 completed
as of 10/3/18
Darahuway Daco
Ibol
30 Rehabilitation of Multi-
Purpose Building, 1,000,000.00 - - 1,000,000.00 0.00% 100.00% Jan - Dec 2018 - -
Brgy. 03
Purpose Building, 7,500,000.00 - - 7,500,000.00 0.00% 100.00% Jan - Dec 2018 - -
Brgy. Lagundi
Purpose Building at 12,000,000.00 - - 12,000,000.00 0.00% 100.00% Jan - Dec 2018 - -
Sky City
Page 88 of 107
Appendix J


CY 2018

33 Roofing of Multi-
Purpose Bldg., Brgy. 800,000.00 - - 800,000.00 0.00% 100.00% Jan - Dec 2018 - -
Lagundi
34 Construction of
Barangay Roads (One
Lane) San Vicente- 10,319,687.94 10,314,995.80 4,692.14 - 99.95% 0.05% Jan - Dec 2018 05/31/18 07/15/18 Completed
Palanyogon
35 Construction of
concrete pathway, 300,000.00 299,648.70 351.30 - 99.88% 0.12% Jan - Dec 2018 05/31/18 02/17/19 Completed
Brgy. Bangon
36 Construction of
pathway at Brgy.
Albalate to Brgy. 300,000.00 - - 300,000.00 0.00% 100.00% Jan - Dec 2018 - -
Cagutian
37 Construction of
concrete pathway, P1 150,000.00 149,829.17 170.83 - 99.89% 0.11% Jan - Dec 2018 05/31/18 02/17/19 Completed
& 2, Brgy. Ibol
38 Construction of
Pathway, Brgy. 150,000.00 149,902.62 97.38 - 99.94% 0.06% Jan - Dec 2018 05/31/18 02/17/19 Completed
Lagundi
39 Construction of
concrete pathway, 300,000.00 299,990.99 9.01 - 100.00% 0.00% Jan - Dec 2018 05/31/18 02/17/19 Completed
Brgy. Lobo
40 Construction of
pathway P1 & 3, Brgy. 300,000.00 299,929.90 70.10 - 99.98% 0.02% Jan - Dec 2018 05/31/18 02/17/19 Completed
Buluan
41 Construction of
Pathway, Brgy. New 300,000.00 299,455.53 544.47 - 99.82% 0.18% Jan - Dec 2018 05/31/18 02/17/19 Completed
Mahayag
42 Repair of wharf, P3,
Brgy. Mombon 300,000.00 299,992.18 7.82 - 100.00% 0.00% Jan - Dec 2018 05/31/18 02/17/19 Completed
43 Construction of
seawall, Brgy. Payao 300,000.00 - - 300,000.00 0.00% 100.00% Jan - Dec 2018 - -
Page 89 of 107
Appendix J


CY 2018

44 Repair of wharf, Brgy.
Basiao 300,000.00 - - 300,000.00 0.00% 100.00% Jan - Dec 2018 - -
45 Construction of wharf,
Brgy. Cagutsan 500,000.00 499,980.17 19.83 - 100.00% 0.00% Jan - Dec 2018 05/31/18 02/17/19 Completed
46 Construction of
concrete footbridge
(120 meters), Brgy. 300,000.00 299,248.00 752.00 - 99.75% 0.25% Jan - Dec 2018 05/30/18 06/27/18 Completed
Cagudalo
47 Construction of
Footbridge, Brgy. 300,000.00 299,248.01 751.99 - 99.75% 0.25% Jan - Dec 2018 05/30/18 06/27/18 Completed
Cagusipan
48 Construction of
stairways, Brgy. 300,000.00 299,985.87 14.13 - 100.00% 0.00% Jan - Dec 2018 05/31/18 02/17/19 Completed
Darahuway Gote
49 Construction of
concrete stairways
(From Brgy. San 300,000.00 299,962.81 37.19 - 99.99% 0.01% Jan - Dec 2018 05/31/18 02/17/19 Completed
Andres to Brgy.
Manguehay)
50 Construction of
Pathway and Canal
Public Cemetery, Brgy. 600,000.00 - - 600,000.00 0.00% 100.00% Jan - Dec 2018 - -
Guinsorongan
51 Road Widening and
Repair of Road, Brgy. lacking
3,800,000.00 3,795,662.03 4,337.97 - 99.89% 0.11% Jan - Dec 2018 - -
Estaka Buri voucher
52 Repair/Rehab of
Hanging Bridge, Brgy. 800,000.00 798,978.92 1,021.08 - 99.87% 0.13% Jan - Dec 2018 11/29/18 01/03/19 Completed
Muñoz
53 Establishment of
Agromart & Farm 1,000,000.00 - - 1,000,000.00 0.00% 100.00% Jan - Dec 2018 - -
Tourism
Page 90 of 107
Appendix J


CY 2018

54 Loan Repayment and Fund
other charges transfer
17,315,265.26 17,315,265.26 - - 100.00% 0.00% Jan - Dec 2018 - -
check dated
11/12/18
Total 113,384,953.20 77,720,396.52 1,314,556.68 34,350,000.00
ANNELIE T. VALENTIN MAY B. LABAJOSA

SA II/ATM SA IV/ATL
Page 91 of 107
Appendix K

Changes in the Appropriation of the 20% Development Fund

CY 2018
Appropriation Percentage Target

Ordinance Date
No. Program/Project/Activity Utilization Balance Unutilized Started Completion Remarks
No. Original New Utilization
Balance Date
Purpose Hall, Brgy. Socorro 2018-020 5,000,000.00 - - - - -
Purpose Building, Brgy. 2018-020 7,500,000.00 1,800,000.00 - 1,800,000.00 0.00% 100.00% - -
Lagundi
Purpose Hall, Brgy. San 2018-020 5,000,000.00 - 5,000,000.00 0.00% 100.00% - -
Andres
Purpose Building, Brgy. 2018-020 5,700,000.00 - 5,700,000.00 0.00% 100.00% - -
Cabugawan
Purpose Building at Sky City 2018-023 12,000,000.00 6,000,000.00 - 6,000,000.00 0.00% 100.00% - -
6 Construction of Brgy Road,

Madalunot-Pangdan Road 2018-023 5,200,000.00 - 5,200,000.00 0.00% 100.00% - -
7 Construction of Pathways,
Sitio Cal-apog, Brgy. Bunu- 2018-023 1,500,000.00 - 1,500,000.00 0.00% 100.00% - -
anan
8 Construction of Brgy Roads,
2018-023 1,200,000.00 - 1,200,000.00 0.00% 100.00% - -
P3, Brgy Bunu-anan
9 Construction of Drainage
Canal, P4, Sitio Cal-apog, 2018-023 690,772.25 - 690,772.25 0.00% 100.00% - -
Brgy Bunu-anan
Sub-total 24,500,000.00 27,090,772.25 - 27,090,772.25 0.00% 100.00%
Page 92 of 107
Appendix K

Changes in the Appropriation of the 20% Development Fund

CY 2018
Appropriation Percentage Target

Ordinance Date
No. Program/Project/Activity Utilization Balance Unutilized Started Completion Remarks
No. Original New Utilization
Balance Date
2018-008 3,405,740.00 - - -
Purpose Hall (Pieta Area)
11 Construction of Pig Roasting
Facilities & Waste Water
Treatment Slaughterhouse, Completed (CY
2018-008 1,655,540.00 1,655,540.00 - 100.00% 0.00% 08/28/18 11/25/18
Catbalogan City 2017 DF)
12 Improvement of Catbalogan Completed (CY

2018-008 1,750,200.00 1,748,084.63 2,115.37 99.88% 0.12% 08/28/18 10/20/18
City Terminal 2017 DF)
Sub-total 3,405,740.00 3,405,740.00 3,403,624.63 2,115.37 99.94% 0.06%
Total 27,905,740.00 30,496,512.25 3,403,624.63 27,092,887.62

SA II/ATM SA IV/ATL
Page 93 of 107
Appendix L


(Continuing Appropriation)
CY 2015-2017
Unutilized/ Percentage Target

Ordinance Balance/ Date
No. Program/Project/Activity Appropriation Utilization Unimplemented Unutilized Completion Remarks
No. Savings Utilization Started
Project Balance Date
Unimplemented Projects
CY 2015
1 Construction of Concrete 2017-007 162,616.00 162,616.00 0.00% 100.00% - -
Footbridge, Brgy. Maulong
Pathwalk, Brgy. Cagutsan
CY 2016
Pathway, Brgy. Bunu-anan
4 Calamity related sea rescue 2017-008 35,000.00 35,000.00 0.00% 100.00% - -
motor vessel, Brgy. Ibol
5 Construction of Concrete 60,000.00 60,000.00 0.00% 100.00% - -
Footbridge, Brgy. Maulong
CY 2017
6 Conceptual Development 2017-023 6,500,000.00 6,500,000.00 0.00% 100.00% - -
Program and Planning for
Catbalogan City and Sky
City
7 Construction of Multi- 2017-020 1,752,816.00 1,752,816.00 0.00% 100.00% - -
Purpose Hall (Pieta Area)
8 Septage Program 2017-020 6,000,000.00 6,000,000.00 0.00% 100.00% - -
9 Urban Greening Project 2017-020 770,000.00 770,000.00 0.00% 100.00% - -
(Vertical Garden)
Pavement, Brgy Bagongon
11 Rehabilitation of Drainage 100,000.00 100,000.00 0.00% 100.00% - -
Canal, Brgy 7
Pavement, Brgy Pangdan
13 Construction of Drainage 149,000.00 149,000.00 0.00% 100.00% - -
Canal, Brgy Maulong
14 Construction of Drainage 100,000.00 100,000.00 0.00% 100.00% - -
Canal, Brgy 12
Page 94 of 107
Appendix L


CY 2015-2017

15 Improvement of Drainage 150,000.00 150,000.00 0.00% 100.00% - -
Canal, Brgy Mercedes
Canal, Brgy Canlapwas
Canal, Brgy Bunu-anan
Canal, Brgy Darahuway
Gote
Canal, Brgy 1
Canal, Brgy 7
21 Rehabilitation of Drainage 300,000.00 300,000.00 0.00% 100.00% - -
Canal, P1 Brgy 7
22 Repair of Drainage Canal, 150,000.00 150,000.00 0.00% 100.00% - -
Brgy 11
23 Construction of Street 100,000.00 100,000.00 0.00% 100.00% - -
Lights, Brgy Old Mahayag
Pavement, Brgy Canhawan
25 Construction of Pathway, 11,000.00 11,000.00 0.00% 100.00% - -
Brgy. Dahahuway Daco
Brgy. Basiao
Brgy. Pangdan
Brgy. 5
Pathway, Brgy. Old
Mahayag
Pathway, Brgy. Iguid
Page 95 of 107
Appendix L


CY 2015-2017

31 Construction of Drainage 2018-006 100,000.00 100,000.00 0.00% 100.00% - -
Canal, Brgy. 12
Brgy. 11
Brgy. Bangon
Pavement, Brgy. Basiao
35 Construction of Pavement, 100,000.00 100,000.00 0.00% 100.00% - -
Brgy. Maulong
36 Construction of Drainage 2018-030 250,000.00 250,000.00 0.00% 100.00% - -
Canal, Brgy. Guinsorongan
Pavement, Brgy. Pupua
Pavement, Brgy. San Roque
Buri
Pavement, Brgy.Mombon
Pavement, Brgy.Canhawan
Gote
43 Repair/Rehabilitation of 96,000.00 96,000.00 0.00% 100.00% - -
Provincial Hospital Road
(Reblocking), Brgy 7
Poblacion
44 Repair/ Rehab of Rizal Park 1,000,000.00 1,000,000.00 0.00% 100.00% - -
(Establishment of
Environment Friendly
Playground)
Page 96 of 107
Appendix L


CY 2015-2017

45 Upgrading/ Maintenance of 2,000,000.00 2,000,000.00 0.00% 100.00% - -
various Roads/Streets of
Catb City
46 Establishment of Antiao 4,419,937.21 4,419,937.21 0.00% 100.00% - -
River Walk
47 Purchase of Environment 3,500,000.00 3,500,000.00 0.00% 100.00% - -
Friendly Vehicles (Solar
Boat & e-vehicles)
48 Construction of Street 2017-022 120,000.00 120,000.00 0.00% 100.00% - -
Lights, Brgy Silanga
49 Repair of Drainage Canal & 249,000.00 249,000.00 0.00% 100.00% - -
Cover,P2,3 &7 Brgy
Guinsorongan
Pathway, Brgy San Andres
Sub-total 30,880,369.21 0.00 0.00 30,880,369.21
Implemented Projects
CY 2016
1 Development of the Step 2017-006 21,864,598.95 16,908,983.60 4,955,615.35 0.00 77.33% 22.67% 08/23/17 05/30/18 89.86% as of
North Center, Brgy. Payao 7/12/18
(Delayed)
2 Construction of Concrete 100,000.00 99,952.59 47.41 0.00 99.95% 0.05% 05/31/18 02/17/19 Completed
Pavement, Brgy. Canlapwas
CY 2017
3 Construction of Multi- 2017-020 4,521,232.45 4,516,604.25 4,628.20 0.00 99.90% 0.10% 12/07/17 04/05/18 Completed
Purpose Center, Brgy
Pangdan
Purpose Center, Brgy 9
Poblacion
Purpose Center, Brgy
Bagongon
Page 97 of 107
Appendix L


CY 2015-2017

No. Program/Project/Activity Appropriation Utilization Unimplemented Unutilized Started Completion Remarks
No. Savings Utilization
Purpose Center, Brgy Payao
Purpose Center, Brgy Iguid
8 Construction of Drainage 200,000.00 199,093.02 906.98 0.00 99.55% 0.45% 05/31/18 08/05/18 Completed
Canal, Brgy 4
Canal, Brgy 1
Canal, Brgy 12
11 Construction of Concrete line 149,000.00 148,583.13 416.87 0.00 99.72% 0.28% 05/31/18 08/05/18 Completed
canal, Brgy. Maulong
12 Construction of Pathway, 100,000.00 99,929.53 70.47 0.00 99.93% 0.07% 05/31/18 02/17/19 Completed
Brgy Payao
Brgy Basiao
14 Construction of Street 2017-036 600,000.00 599,884.61 115.39 0.00 99.98% 0.02% 05/30/18 07/09/18 Completed
Lights, Brgy 8
Brgy. 8
Brgy. Old Mahayag
Brgy. Lobo
Brgy. Canlapwas
19 Construction of Concrete 2018-006 100,000.00 99,843.70 156.30 0.00 99.84% 0.16% 10/09/18 11/20/18 Completed
Pathway, Brgy. Cagutsan
Pathway, Brgy. Palanyogon
Pathway, Brgy. Cinco Sierra
Page 98 of 107
Appendix L


CY 2015-2017

No. Program/Project/Activity Appropriation Utilization Unimplemented Unutilized Started Completion Remarks
No. Savings Utilization
Brgy. Bunu-anan
Brgy. San Andres
Brgy. Buluan
Pathway, Brgy. 4 Poblacion
Pavement, Brgy. Lagundi
27 Construction of Pavement, 100,000.00 99,850.11 149.89 0.00 99.85% 0.15% 05/31/18 02/17/19 Completed
Brgy. Silanga
Pavement, Brgy.Darahuway
Daco
29 Construction of Concrete 130,000.00 128,468.93 1,531.07 0.00 98.82% 1.18% 12/03/18 01/31/19 Completed
Pavement, Brgy. San Vicente
Pavement, Brgy. Old
Mahayag
Pavement, Brgy. Bunu-anan
Pavement, Brgy. Maulong
Pavement, Brgy. Darahuway
Daco
Pavement, Brgy. Darahuway
Gote
35 Construction of Multi- 300,000.00 299,158.33 841.67 0.00 99.72% 0.28% - -
Purpose Hall , Brgy
Canlapwas
Page 99 of 107
Appendix L


CY 2015-2017

36 Construction of Multi- 300,000.00 299,158.34 841.66 0.00 99.72% 0.28% - -
Purpose Hall , Brgy
Mercedes
37 Construction of Steel 2017-036 400,000.00 399,402.99 597.01 0.00 99.85% 0.15% 08/09/18 08/24/18 Completed
Railings, Brgy 5
38 Development of the Step 2017-006 790,383.06 790,383.06 0.00 0.00 100.00% 0.00% 08/23/17 05/30/18 89.86% as of
North Center, Brgy. Payao 7/12/18
(Delayed)
39 Equity Counterpart of the 2017-034 200,000.00 200,000.00 0.00 0.00 100.00% 0.00% - - Fund
Construction of Watch Transfer to
Tower Project, Brgy Trust check
Darahuway Daco dated
2/14/18
Sub-total 45,558,229.90 40,564,892.76 4,993,337.14 0.00
Balances from Completed Projects -CY 2017
1 Repair/Rehabilitation of 1,204.00 1,204.00 0.00 0.00% 0.00% - -

Drainage Cover, Poblacion
2 Purchased of LED Street 1,395.00 1,395.00 0.00 0.00% 0.00% - -
Lights in various barangays
3 Construction of Lamp Post in 2,240.68 2,240.68 0.00 0.00% 0.00% - -
various Barangays
4 Maintenance of Street Lights 5,600.00 5,600.00 0.00 0.00% 0.00% - -
5 Construction of Pathway, 343.00 343.00 0.00 0.00% 0.00% - -

Brgy. Payao
6 Construction of Concrete 178.00 178.00 0.00 0.00% 0.00% - -
Pathway, Brgy. Lagundi
Pathway, Brgy. Socorro
8 Construction of Pavement, 186.00 186.00 0.00 0.00% 0.00% - -
Brgy. Silanga
Page 100 of 107

Appendix L


CY 2015-2017

9 Repair/Rehabilitation of 2017-099 1,906.00 1,906.00 0.00 0.00% 0.00% - -
Brgy Canlapwas Road
(Reblocking) P4, Brgy
Canlapwas
Brgy Canlapwas Road
(Reblocking) P5, Brgy
Canlapwas
Brgy Canlapwas-San Andres
Road (Reblocking) P1&2,
Brgy Canlapwas
12 Repair/Rehabilitation of 7th 1,080.00 1,080.00 0.00 0.00% 0.00% - -
Street (Reblocking) cor Rizal
Avenue, Mabini Avenue
Page 101 of 107

Appendix L


CY 2015-2017

Brgy Canlapwas-San Andres
Road (Reblocking) FEMAR,
Brgy Canlapwas
14 Repair/Rehabilitation of San 745.00 745.00 0.00 0.00% 0.00% - -
Francisco Street
(Reblocking) cor Curry
Avenue, cor Allen Avenue
15 Repair/Rehabilitation of 274.00 274.00 0.00 0.00% 0.00% - -
Cardinal Rosales Street
(Reblocking) Brgy 1
Poblacion
Brgy Guinsorongan Road
(Reblocking) Tomalistis-
Public Cemetery, Brgy
Guinsorongan
17 Construction of Covered 4,674.92 4,674.92 0.00 0.00% 0.00% - -

Drainage Canal, Del Rosario
Street, Brgy 3
18 Road Widening of Buri- 3,269.00 3,269.00 0.00 0.00% 0.00% - -
Estaka, Brgy Estaka
Stairway, Sitio Balogo, Brgy
Cabugawan
Sub-total 32,659.17 0.00 32,659.17 0.00
TOTAL 76,471,258.28 40,564,892.76 5,025,996.31 30,880,369.21

SA II/ATM SA IV/ATL
Page 102 of 107

Appendix M

Schedule of Taxes Withheld and Remittances

Due to BIR - GENERAL FUND
C.Y. 2018
TAXES WITHHELD
Final Tax Business Expanded Income Tax 5% TOTAL TAXES TOTAL
MONTH Compensation 3% PPA 12% VAT 1% VAT Electricity 1% Non-VAT 2% Non-VAT WITHHELD / REMITTANCE BALANCE
10% VAT 5% Rental
ADJUSTMENT ADJUSTMENT
2-02-01-010- 2-02-01-010- 2-02-01-010- 2-02-01-010- 2-02-01-010- 2-02-01-010- 2-02-01-010-
2-02-01-010-(01) 2-02-01-010-(04) 2-02-01-010-(07) 2-02-01-010-(12)
(02) (03) (05) (06) (08) (09) (10)
Beg. Balance 23,193.67 - - 81,662.65 - - 493,045.76 1,600.00 - - - 599,502.08 - 599,502.08
January 658,707.48 9,258.63 13,630.64 4,790.92 997.12 - 13,630.64 10,072.16 - - - 711,087.59 564,700.56 745,889.11
February 554,904.90 13,314.98 13,630.64 365,730.35 44,144.63 3,000.00 1,119,728.41 26,359.17 - - - 2,140,813.08 910,833.80 1,975,868.39
March 678,013.14 1,836.33 13,630.64 7,189.30 1,041.99 6,000.00 34,800.07 13,666.02 497.65 1,050.50 - 757,725.64 2,488,295.42 245,298.61
April 667,969.52 1,048.67 13,630.64 333,797.91 54,899.66 1,500.00 1,119,978.43 16,899.67 268.21 1,211.78 - 2,211,204.49 789,283.92 1,667,219.18
May 721,047.72 1,563.06 13,630.64 136,726.66 29,651.30 - 497,454.81 30,011.59 154.42 744.77 - 1,430,984.97 2,315,661.81 782,542.34
June 710,901.36 195.53 13,630.64 295,921.08 169,535.69 - 1,271,252.92 15,722.74 27.83 1,249.92 4,161.67 2,482,599.38 1,655,977.67 1,609,164.05
July 738,545.26 3,242.32 13,630.64 478,175.72 42,130.49 3,000.00 1,426,506.45 21,954.69 359.79 1,257.09 12,619.07 2,741,421.52 2,109,208.80 2,241,376.77
August 737,605.01 7,748.21 13,630.64 482,024.74 39,604.99 3,000.00 1,401,337.64 38,706.75 490.94 4,639.27 16,012.64 2,744,800.83 2,730,628.92 2,255,548.68
September 670,635.50 7,120.17 13,630.64 508,203.51 29,507.83 3,000.00 1,425,505.08 18,746.24 1,350.59 2,414.01 4,416.89 2,684,530.46 2,556,809.10 2,383,270.04
October 662,208.55 2,696.75 - 414,464.15 37,703.81 3,000.00 1,240,698.32 16,544.41 279.21 1,347.94 20,700.14 2,399,643.28 2,810,723.82 1,972,189.50
November 726,843.92 5,978.35 13,630.64 448,612.94 34,953.00 3,000.00 1,305,215.99 2,068.00 436.92 3,388.81 26,804.80 2,570,933.37 1,739,811.05 2,803,311.82
December 677,855.10 13,344.21 - 390,861.71 61,060.90 3,000.00 1,299,989.86 35,297.49 1,092.40 7,349.27 22,735.03 2,512,585.97 2,532,151.13 2,783,746.66
Total 8,228,431.13 67,347.21 136,306.40 3,948,161.64 545,231.41 28,500.00 12,649,144.38 247,648.93 4,957.96 24,653.36 107,450.24 25,987,832.66 23,204,086.00 2,783,746.66
-

State Auditor I State Auditor IV
Audit Team Member Audit Team Leader
Page 103 of 107

Appendix N


Due to BIR - SPECIAL EDUCATION FUND
C.Y. 2018
TAXES WITHHELD FROM CONTRACTORS/SUPPLIERS TOTAL

TOTAL
MONTH 12% VAT 1% VAT Business VAT 5% Electricity TAXES BALANCE
REMITTANCE
2-02-01-010-(04) 2-02-01-010-(05) 2-02-01-010-(07) 2-02-01-010-(08) WITHHELD
Beg. Balance - - - - - - -
January - 170.62 853.12 - 1,023.74 - 1,023.74
February - - - 252.94 252.94 1,023.74 252.94
March - - - 356.86 356.86 252.94 356.86
April - - - 248.39 248.39 - 605.25
May - - - - - 605.25
June 2,267.27 - 5,668.17 337.51 8,272.95 - 8,878.20
July - - - 708.89 708.89 - 9,587.09
August 7,062.58 - 17,656.44 24,719.02 8,878.20 25,427.91
September - 841.65 4,208.24 791.64 5,841.53 - 31,269.44
October - - - 676.15 676.15 - 31,945.59
November 225.00 1,185.14 6,488.21 656.56 8,554.91 - 40,500.50
December 2,309.67 2,207.59 16,812.12 523.59 21,852.97 - 62,353.47
Total 11,864.52 4,405.00 51,686.30 4,552.53 72,508.35 10,154.88 62,353.47
-

Page 104 of 107

Appendix O


C.Y. 2018
Due to BIR - TRUST FUND
TAXES WITHHELD
From From Contractors/Suppliers TOTAL TAXES TOTAL

MONTH BALANCE
Compensation WITHHELD REMITTANCE
3% 12% VAT 1% VAT Business VAT 5%
2-02-01-010-(01) 2-02-01-010-(02) 2-02-01-010-(04) 2-02-01-010-(05) 2-02-01-010-(07)
Beg. Balance - - - - - - - -
January - - - 123.75 618.75 742.50 - 742.50
February 26,078.78 - 63,005.62 351.79 159,272.96 248,709.15 - 249,451.65
March 8,341.58 - - - - 8,341.58 - 257,793.23
April 10,798.66 - - 19,365.08 96,825.42 126,989.16 - 384,782.39
May - - 87,519.52 218,798.80 306,318.32 691,100.71 -
June - - 7,305.24 15,625.00 96,388.10 119,318.34 - 119,318.34
July - - 11,393.30 - 28,483.25 39,876.55 - 159,194.89
August 62,016.35 - 39,297.51 98,243.76 199,557.62 358,752.51 -
September 162,662.39 - - 15,710.96 12,929.81 191,303.16 - 191,303.16
October - - - 346.87 1,734.37 2,081.24 - 193,384.40
November 34,501.37 - - 2,883.04 14,415.18 51,799.59 - 245,183.99
December 46,999.74 765.00 1,340.36 133,604.93 5,790.04 188,500.07 132,862.10 300,821.96
Total 351,398.87 765.00 209,861.55 188,011.42 733,500.44 1,483,537.28 1,182,715.32 300,821.96

Page 105 of 107

Appendix P

Breakdown of Due to BIR Account (Unremitted Balance)

C.Y. 2018
Taxes Withheld GF SEF TF Total Percentage
Business VAT 5% 1,553,743.82 45,165.01 34,869.40 1,633,778.23 51.92%

Compensation 686,188.09 - 244,163.50 930,351.59 29.56%
12% VAT 292,771.32 9,597.25 1,340.36 303,708.93 9.65%
1% VAT 159,506.31 4,234.38 19,683.70 183,424.39 5.83%
Income Tax 5% Rental 36,365.67 - - 36,365.67 1.16%
Electricity 33,121.49 3,356.83 - 36,478.32 1.16%
3% GVT 13,712.29 - 765.00 14,477.29 0.46%
2% Non-VAT 7,470.27 - - 7,470.27 0.24%
1% Non-VAT 1,092.40 - - 1,092.40 0.03%
PPA - - - - 0.00%
Final Tax 10% (225.00) - - (225.00) -0.01%
Total 2,783,746.66 62,353.47 300,821.96 3,146,922.09

Page 106 of 107

Financial Position of Catbalogan City General Fund

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Financial Position of Catbalogan City General Fund

Uploaded by

Copyright:

Available Formats

Appendix A.

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Accumulated Impairment Losses - Information

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Accumulated Depreciation - Information and

Accumulated Impairment Losses - Information

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Construction in Progress - Infrastructure Assets - -

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Republic of the Philippines

ACCOUNT TITLE 2018 2017

Republic of the Philippines

ACCOUNT TITLE 2018 2017