Republic of the Philippines COMMISSION ON AUDIT Commonwealth Avenue, Quezon City MEMORANDUM No. : _2020-008 Date: _ MAR TT 2m TO : Assistant Commissioners of the Local Government Sector (LGS) and Government Accountancy Sector (GAS), COA Regional Directors, Directors of the Government Accountancy Office, GAS, Supervising Auditors, Audit Team Leaders of Provinces, Cities and Municipalities, and all Others Concerned SUBJECT: Reiteration of the Guidelines on the Preparation and Submission of Comparative Financial Statements pursuant to COA Circular No. 2016- 004 dated September 30, 2016 and Restatement with Amendments of COA Memorandum No. 2018-005 dated April 30, 2018 on the Preparation and Submission of Regional Audited Financial Statements (FSs) on Local Government Units (LGUs) as Inputs to the Annual Financial Report (AER) for LGUs. In line with Section 4, Article IX-D of the 1987 Philippine Constitution and Presidential Decree No. 1445 or the Government Auditing Code of the Philippines, the ‘Commission on Audit (COA) is mandated to submit to the President and the Congress, within the time fixed by law, an annual report covering the financial condition and operation of all government agencies and recommend measures necessary to improve their efficiency and effectiveness. Pursuant to COA Resolution No. 2013-021 dated ‘November 20, 2013, the Government Accountancy Sector (GAS) is tasked to prepare the AER for LGUs. Consistent with Goal C, Improve Government Accountancy Services, under the updated COA Strategic Plan for 2016-2022, the GAS aims to prepare a timely and improved AFR for LGUs. COA Circular No. 2016-004 dated September 30, 2016 provides guidelines on the preparation of the calendar year 2015 year-end Financial Statements and reports. Section 3.5 thereof which requires that FSs after CY 2015 shall present comparative figures for two years is hereby reiterated. Thus, the comparative information for the current and immediately preceding year shall be reflected in all components of the FSs, except in the Statement of Comparison of Budget and Actual Amounts. In view of the above, and pursuant to COA Circular No. 2016-004 and other relevant government accounting rules and regulations, the following guidelines are hereby reiterated/amended: 1. The auditor concemed shall submit, both in printed and electronic copies, the following audited financial statements prescribed in COA Circular No. 2016-004 to the COA Regional Office concerned for consolidation: a. Statement of Financial Position (SFP) in comparative detailed and comparative Ly condensed format, and presented by fund;b. Statement of Financial Performance (SKPer) in comparative detailed and ‘comparative condensed format, and presented by fund; c. Statement of Changes in Net Assets/Equity (SCNA/E) in comparative format and presented by fund; 4. Statement of Cash Flows (SCF) in comparative format and presented by fund; Statement of Comparison of Budget and Actual Amounts (SCBAA); and f. Notes to Financial Statements, comprising a summary of significant accounting policies and other explanatory notes. . The Regional Directors and the Office of the Assistant Commissioner (OAC), LGS shall submit the following consolidated audited FSs and reports, both in printed and electronic copies, within the deadlines set forth, as follows: Audited Financial Submitted Dende’ |" samace Statement/Report By To] Financial Statements by Fund and by LGU Classification Comparative See attached Detailed Statement | Regional template of Financial Directors | GAS April 30) (annexes A-l.1 Position and A-1.2) Comparative See attached Condensed Regional template Statement of Directors GAS April30 | (annexes A-2.1 Financial Position and A-2.2) Comparative See attached Detailed Statement | Regional template of Financial Directors GAS April 30 | (annexes A-3.1 Performance and A-3.2) ee See attached cuslueea Regional template Statement of “8 GAS April 30 P Fi Directors (Annexes A-4.1 ‘inancial - and A-4.2) Performance Comparative Rees a ae Statement of Cash | pS GAS April 30 | eves A-SI Flows rectors: (Annexes A-! | and A-5.2) Comparative See attached Statement of Regional template Changes in Net Directors | CAS April30 (Annexes A-6.1 Assets/Equity and A-6.2) Comparison of | Regina See atached : GAS April 30 | template Budget and Actual | Directors Boo AD AmountsT Audited Financial | Submitted cats Ropar r Fa Penilines | Remarks a ues aaa The NFS shall te eat eee GAs April 30. | be submitted per Statements (NFS) | Directors LGU. GAS, copy Summary of Loans | Regional furnished | aay 15 ah Pe by LGUs Directors | the OAC, 7 ( cae B) Las Region-wide Summary of Audit Peer ret aetna See attached oe eee OAC, LGS | July 15 template Presentation of the | Directors aoe (Annex C) Financial Statements, by LGU Classification ‘Nationwide Summary of Audit Opinions on the Fairness of| i : Prsenation ofthe |CAC»LGS | GAS August 15 Financial | Statements, by LGU Classification Region-wide Status of Implementation of Prior Years” See attached Audit . Regional OAC,LGS | July 15 | template Recommendations | Directors Gane) (PYAR) on Provinces, Cities and Municipalities Nationwide Status of Implementation of PYAR on OAC, LGS GAS August 15 Provinces, Cities and Municipalities| Audited Financial Submitted Statement/Report_-—By aT Deadlines | Remarks | Region-wide ‘Summary of Common and Significant Audit | Observationsand | Regional See attached | Recommendations | p:So OAC, LGS | July 15 | template (CSAOR) on : (Annex E) Provinces, Cities and Municipalities (consolidated by audit area) Nationwide Summary of | CSAOR on OAC,LGS | GAS August 31 Provinces, Cities | and Municipalities Financial Profile of | pe signal See attached Barangays by eI GAS July 15 | template City/Municipality | Directors (Annex F) Region-wide Summary of CSAOR on Regional Barangays Directors (consolidated by audit area) See attached July 15 | template (Annex G) Nationwide Summary of | CSAOR on Barangays (consolidated by | audit area) OAC,LGS | GAS August 31 The required FSs shall comply with the Revised Chart of Accounts (RCA) for LGUs prescribed under COA Circular No. 2015-009 dated December 1, 2015 and International Public Sector Accounting Standards (IPSASs), adopted through COA Resolution No. 2014-003 dated January 24, 2014 and COA Resolution No. 2017-006 dated April 26, 2017, including IPSAS 3-Aecounting Policies, Changes in Accounting Estimates and Errors which requires the restatement of the FSs in case of changes in accounting policy and correction of prior period errors. ‘This memorandum supersedes COA Memorandum No. 2018-005 dated April 30, 2018. This memorandum shall apply on the submission of CY 2019 a iLocal Governments of Region Detailed Statement of Financial Position, by Fund As at December 31, Annex AA.1 “Special Total | General Fund | Education | Trust Fund Particulars Fund 2019 | 2018 | 2019 | 2018 | 2019 | 2078 | 2019 | 2018 ‘ASSETS CURRENT ASSETS CASH AND CASH EQUIVALENTS Cash on Hand Cash Local Treasury Petty Cash Cash in Bank-Local Currency Cash in Bank -Local Currency, Current Account Cash in Bank -Local Currency, Savings Account Cash in Bank- 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 Curreney, Time Deposits Cash in Bank - Foreign Currency, Time Deposits Treasury Bills Total Cash and Cash Equivalents INVESTMENTS: Investments in Time Deposits (91 days to 1 year) Cash in Bank - Local Currency, Time Deposits 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 Investment in Treasury Bis - Local Allowance for Impairment - Investment in Treasury Bills - Local Investment in Bonds - Local Allowance for Impairment - Investment in Bonds ~ Local Financial Assets - Available for Sale Investments in Stocks Investments in Bonds Financial Assets - Others Deposits on Letters of Creait Allowance for Impairment - Deposit on Letter of Credit Guaranty Deposits 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Annex AA.1 Local Governments of Region Detailed Statement of Financial Position, by Fund ‘AS at December 31, Total ‘Trust Fund Particulars 2018 | 2018 2019 | 2018 ‘Sinking Fund Sinking Fund Total Investments RECEIVABLES Loans and Receivable Accounts ‘Accounts Receivable Allowance for Impairment - Accounts Receivable Real Property Tax Receivable Allowance for Impairment - RPT Receivable Special Education Tax Receivable Allowance for Impairment - SET Receivable Notes Receivable Allowance for Impairment - Notes Receivable Loans Receivable-GOCCs Allowance for impairment - Loans Receivable-GOCCs Loans Receivable-LGUs Allowance for Impairment - Loans Receivable-LGUs Interests Receivable ‘Allowance for Impairment - Interests Receivable Dividends Receivable Allowance for Impairment - Dividends Receivable Loans Receivables-Others Allowance for Impairment - Loans Receivable-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 NGAs. ‘Allowance for Impairment - Due from NGAs Due from GOCCs Allowance for Impairment - Due from GOCCs Due from LGUs. Allowance for Impairment - Due from LGUs Due from Joint Venture Allowance for Impairment - Due from Joint Venture Intra-Agency Receivables Due from Other Funds Due from Special Accounts Due from Local Economic Enterprise ‘Advances ‘Advances for Operating Expenses ‘Advances for Payroll ‘Advances to Special Disbursing Officer ‘Advances to Officers and EmployeesLocal Governments of Region Detailed Statement of Financial Position, by Fund As at December 31 Annex At.1 Special Total General Fund | Education | Trust Fund Particulars Fund 2019 | 2018 | 2019 | 2018 | 2019 | 2018 | 2010 | 2018 ‘Other Receivables Receivables - DisallowancesiCharges Allowance for impairment - Receivables- Disallowances/Charges Due from Officers and Employees Allowance for Impairment - Due from Officers and Employees Due from NGOs/POs Allowance for Impairment - Due from NGOs/POs. Other Receivables Allowance for Impairment - Other Receivables Total Receivables INVENTORIES Inventory Held for Sale Merchandise Inventory Inventory Held for Distribution Food Supplies for Distribution Weltare Goods for Distribution Drugs and Medicines for Distribution Medical, Dental and Laboratory Supplies for Distribution Agricultural and Marine Supplies for Distribution Agricultural Produce for Distribution Textbooks and Instructional Materials for Distribution Construction Materials for Distribution Property and Equipment for Distribution Other Supplies and Materials for Distribution Inventory Held for Manufacturing Raw Materials Inventory Work-in-Process Inventory Finished Goods Inventory Inventory Held for Consumption Office Supplies Inventory Accountable Forms, Plates and Stickers Non-Accountable Forms Inventory Anima/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 Miltary, Police and Traffic Supplies Inventory Chemical and Filtering Supplies Inventory Construction Materials Inventory Other Supplies and Materials Inventory Total InventoriesAnnex Act.1 Local Governments of Region Detailed Statement of Financial Position, by Fund As at December 31. Special Total General Fund | Education | Trust Fund Particulars Fund 2019 | 2018 | 2019 | 2078 | 2019 | 2018 | 2019 | 2018 ~ PREPAYMENTS AND DEFERRED CHARGES Prepayments ‘Advances to Contractors, Prepaid Rent Prepaid Registration Prepaid Interest Prepaid Insurance Other Prepayments Deferred Charges Discount on Advance Payments Total Prepayments and Deferred Charges ‘TOTAL CURRENT ASSETS NON- CURRENT ASSETS INVESTMENTS. Investments in Time Deposits (More than 1 year) Cash in Bank - Local Currency, Time Deposits Cash in Bank - Foreign Currenoy, Time Deposits Treasury Bills Financial Assets - Held to Maturity Investments in Treasury Bills - Local Allowance for Impairment - Investments in Treasury ills - Local Investments in Bonds Local Allowance for Impairment - investments in Bonds — Local Financial Assets - Available for Salo Investments in Stocks Investments in Bonds Financial Assets - Others Depostts on Letters of Credit Allowance for Impairment - Deposit on Letter of Credit Guaranty Deposits 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 RECEIVABLES Loans and Receivable Accounts ‘Accounts Receivable Allowance for Impairment - Accounts Receivable Real Property Tax Receivable Allowance for Impairment - RPT ReceivableLocal Governments of Region Detailed Statement of Financial Position, by Fund ‘As at December 31, Annex A.4 Total General Fund ‘Trust Fund Particulars 2019 | 2018 | 2019 | 2018 | 2019 | 2018 | 2019] 2018 ones) eet st rota Special Education Tax Receivable Allowance for Impairment - SET Receivable Notes Receivable Allowance for Impairment - Notes Receivable Loans Receivable-GOCCs Allowance for Impairment - Loans Receivable-GOCCs Loans Receivable-LGUs Allowance for Impairment - Loans Receivable-LGUs Interests Receivable Allowance for Impairment - Interests Receivable Dividends Receivable Allowance for Impairment - Dividends Receivable Loans Receivables-Others Allowance for Impairment - Loans Receivable-Others Lease Receivables Finance Lease Receivable Allowance for Impairment - Finance Lease Receivable Inter-Agency Receivables Due from NGAS Allowance for Impairment - Due from NGAs Due from GOCCs Allowance for Impairment - Due from GOCCs Due from LGUs Allowance for Impairment - Due from LGUs. Due from Joint Venture Allowance for Impairment - Due from Joint Venture Other Receivables Due from NGOs/POs Allowance for Impairment - Due from NGOs/POs. Other Receivables Allowance for Impairment - Other Receivables Total Receivables INVESTMENT PROPERTY Land and Buildings Investment Property, Land Accumulated Impaiment Losses-Investment Property, Land Investment Property, Buildings Accumulated Depreciation - Investment Property, Buildings Accumulated Impairment Losses-Investment Property, Buildings Construction in Progress - Investment Property, Buildings Total Investment Property PROPERTY, PLANT AND EQUIPMENT Land LandAnnex At.1 Local Governments of Region Detailed Statement of Financial Position, by Fund As at December 31 Special | Totat | General Fund | Education | Trust Fund Particulars | Fund [ore | 2018 | 2019 | 20Te | ZoVa | 2078 | 2018 | 2076 ‘Accumulated Impairment Losses-Land Land Improvements Land Improvements. Aquaculture Structures Accumulated Depreciation-Land Improvement, ‘Aquaculture Structures Accumulated Impairment Losses-Land Improvement, ‘Aquaculture Structures Other Land Improvements ‘Accumulated Depreciation-Other Land Improvements, ‘Accumulated Impairment Losses-Other Land Improvements Infrastructure Assets Road Networks Accumulated Depreciation-Road Networks ‘Accumulated Impairment Losses-Road Networks Flood Control Systems 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 Impsiment Losses Water Supply ystems. Power Supply Systems ‘Accumulated Depreciation- Power Supply Systems ‘Accumulated Impairment Losses-Power Supply Systems ‘Communication Networks Accumulated Depreciation Communication Networks ‘Accumulated Impairment Losses-Communication Networks Seaport Systems ‘Accumulated Depreciation. Seaport Systeme Accumulated Impairment Losses-Seaport Systems Airport Systems ‘Accumulated Depreciation-Airport Systems Accumulated Impairment Losses-Airport Systems Parks, Plazas and Monuments Accumulated Deprecistion-Parks, Plazas and ‘Monuments. ‘Accumulated Impairment Losses-Parks, Plazas and ‘Monuments. Other Infrastructure Assets Accumulated Depreciation-Other Infrastructure Assets ‘Accumulated Impairment Losses-Other Infrastructure AssetsAnnex A1.4 Local Governments of Region Detailed Statement of Financial Position, by Fund ‘As at December 31 ‘Special Total General Fund | Education | Trust Fund Particulars | __Fund 2019 | 2018 | 2019 | 2018 | 2019 | 2018 | 2019 | 2018 Buildings. Accumulated Depreciation-Buildings Accumulated Impairment Losses-Bulldings Schoo! Buildings Accumulated Depreciation-School Buildings 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 Accumulated Impairment Losses-Markets Slaughterhouses Accumulated Depreciation-Siaughterhouses Accumulated Impairment Losses-Siaughterhouses Hostels and Dormitories Accumulated Depreciation-Hostels and Dormitories Accumulated Impairment Losses-Hostels and Dormitories Other Structures ‘Accumulated Depreciation-Other Structures Accumulated Impairment Losses-Other Structures Machinery and Equipment Machinery ‘Accumulated Depreciation- Machinery Accumulated Impairment Losses-Machinery Office Equipment ‘Accumulated Depreciation-Office Equipment ‘Accumulated Impairment Losses-Office Equipment Information and Communication Technology Equipment ‘Accumulated Depreciation-Information and ‘Communication Technology Equipment ‘Accumulated Impairment Losses-Information and ‘Communication Technology Equipment Agricultural and Forestry Equipment ‘Accumulated Depreciation-Agricultural and Forestry Equipment 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Local Governments of Region Detailed Statement of Financial Position, by Fund Annex At.1 As at December 31 ‘Special FEE Total Genoral Fund | Education | Trust Fund Particulars Fund 7 2019 | 2018 | 2019 | 2018 | 2019 | 2018 | 2019 | 2018 os stete ou eet ‘Accumulated Depreciation-Aitport Equipment Accumulated Impairment Losses-Airport Equipment ‘Communication Equipment ‘Accumulated Depreciation- Communication Equipment Accumulated Impairment Losses-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 Mary, Police and Security Equipment Accumulated Depreciation-Mlitary, Police and ‘Security Equipment Accumulated Impairment Losses-Miltary, Police and ‘Security Equipment Medical Equipment Accumulated Depreciation: Medical Equipment ‘Accumulated Impairment Losses-Medical Equipment Printing Equipment Accumulated Depreciation-Printing Equipment Accumulated Impaitment Losses-Printing Equipment Sports Equipment Accumulated Depreciation-Sports Equipment ‘Accumulated Impairment Losses-Sports Equipment ‘Technical and Scientific Equipment Accumulated Depreciation-Tachnical and Scientific Equipment Acoumulated Impairment Losses-Technical and Scientific Equipment Other Machinery and Equipment ‘Accumulated Depreciation-Other Machinery and Equipment Accumulated Impairment Losses-Other Machinery and Equipment ‘Transportation 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 Deprociation-Aircrafts and Aircrafts Ground EquipmentLocal Governments of Region Detailed Statement of Financial Position, by Fund As at December 31 Annex A-t.1 Particulars Special Total General Fund | Education | Trust Fund Fund 2019 | 2018 | 2019 | 2018 | 2019 | 2018 | 2019 | 2018 tase) ios ue ee ‘Accumulated Impaiment Losses-Arrcrafis and Aircrafts Ground Equipment Watercrafts Accumulated Depreciation-Watercratts ‘Accumulated Impairment Losses-Watercratts Other Transportation Equipment Accumulated Depreciation-Other Transportation Equipment Accumulated Impairment Losses-Other ‘Transportation Equipment Furniture, Fixtures and Books Furniture and Fixtures Accumulated Depreciation-Fumiture and Fixtures Accumulated Impairment Losses-Furiture 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 Accumulated Depreciation-Leased Assets, Buildings and Other Structures Accumulated Impairment Losses-Leased Assets, Buildings and Other Structures Leased Assets, Machinery and Equipment Accumulated Depreciation-Leased Assets, Machinery and Equipment ‘Accumulated Impairment Losses-Leased Assets, Machinery and Equipment Leased Assets, Transportation Equipment Accumulated Depreciation-Leased Assets, ‘Transportation Equipment ‘Accumulated Impairment Losses-Leased 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 Deprociation-Leased Assets Improvements, Land Accumulated Impairment Losses-Leased Assets Improvements, Land Leased Assets Improvements, Buildings Accumulated Depreciation-Leased Assets Improvements, Buildings Accumulated Impairment Losses-Leased Assets Improvements, BuildingsAnnex A-t.1 Local Governments of Region Detailed Staternent of Financial Position, by Fund ‘As at December 31 ‘Special Total General Fund | Education | Trust Fund Particulars Fund 2019 | 2018 | 2019 | 2018 | 2019 | 2018 2010] 2018 ase) esta ras) iat) (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 Construction in Progress - Inftastructures Assets Construction in Progress - Buildings and Other Structures Construction in Progress - Leased Assots Construction in Progress - Leased Assets Improvements Service Concession Assets Service Concession Assets ‘Accumulated Depreciation - Service Concession Assets ‘Accumulated Impairment Losses - Service Concession Assets thor Property, Plant and Equipment Work/Zoo Animals Accumulated Depreciation - Work/Zoo Animals ‘Accumulated Impairment Losses - Work/Zoo Animals, Other Property, Plant and Equipment Accumulated Depreciation - Other Property, Plant and Equipment ‘Accumulated Impairment Losses - Other Property, Plant and Equipment ‘otal Property, Plant and Equipment BIOLOGICAL ASSETS Bearer Biological Assets Breeding Stocks Plants and Trees Aquaculture Other Bearer Biological Assets “Total Bearer Biological Assets INTANGIBLE ASSETS Intangible Assets PatentsiCopyrights. Accumulated Amortization - Patents/Copyrights ‘Accumulated Impairment - Patents/Copyrights Computer Software Accumulated Amortization - Computer Software ‘Accumulated Impairment - Computer Software Other intangible Assets ‘Accumulated Amortization - Other Intangible Assets ‘Accumulated Impairment - Other intangible Assets Service Concession Assets - Intangible Assets Service Concession Assots - Intangible AssetsAnnex A141 Local Governments of Region Detailed Statement of Financial Position, by Fund ‘As at December 31, "Special Total General Fund | Education | Trust Fund Particulars Fund 2019 | 2018 | 2019 | 2018 | 2019 | 2018 | 2019 | 2018 eet eed nate tea Total Intangible Assets TOTAL NON-CURRENT ASSETS TOTAL ASSETS ABILITIES. CURRENT LIABILITIES FINANCIAL LIABILITIES Payables ‘Accounts Payable 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 Bills/Bonds/Loans Payable Bonds Payable - Domestic Discount on Bonds Payable - Domestic Premium on Bonds Payable - Domestic Loans Payable - Domestic Loans Payable - Foreign Total Bills/Bonds/Loans Payable Total Financial Liabilities INTER-AGENCY PAYABLES Due to BIR Due to GSIS Dus to PAG.IBIC Due to PHILHEALTH Due to NGAs. Due to Goces Due to LGUs Due to Joint Venture Total Inter-Agency Payables INTRA-AGENCY PAYABLES: Due to Other Funds Due to Special Accounts Due to Local Economic Enterprises Total Intra-Agency Payables ‘TRUST LIABILITIES Trust LiabiitiesLocal Governments of Region Detailed Statement of Financial Position, by Fund As at December 31, Annex A-t.1 Special Total General Fund | Education | Trust Fund Particulars Fund 2019 | 2018 | 2019 | 2018 | 2019 | 2018 | 2019 | 2018 ios) oes tet eit Trust Liabilities ~ Disaster RIsk Reduction and Management Fund Ball Bonds Payable Guaranty/Security Deposits Payable Customers’ Deposits Payable Total Trust Liabilities DEFERRED CREDITS/UNEARNED INCOME Deferred Real Property Tax Defetred Special Education Tax Deferred Finance Lease Revenue Deferred Service Concession Revenue Uneamed Revenue - Investment Property Other Deferred Credits Total Deferred Credits/Unearned Income PROVISIONS Termination Benefits Other Provisions OTHER PAYABLES Other Payables TOTAL CURRENT LIABILITIES NON-CURRENT LIABILITIES FINANCIAL LIABILITIES Payables Notes Payable Interest Payable Finance Lease Payable ‘Service Concession Arrangement Payable Pension Benefits Payable Leave Benefits Payable Retirement Gratuity Payable | Total Payables Bills/Bonds/Loans Payable Bonds Payable - Domestic Discount on Bonds Payable - Domestic Premium on Bonds Payable - Domestic Loans Payable - Domestic Loans Payable - Foreign Total Bills/BondsiLoans Payable ‘Total Financial Liabilities DEFERRED CREDITS/UNEARNED INCOME Deferred Real Property Tax Deferred Special Education Tax Deferred Finance Lease Revenue Deferred Service Concession Revenue Unearned Revenue - Investment Property Other Deferred CreditsAnnex A-t.1 Local Governments of Region Detailed Statement of Financial Position, by Fund ‘AS at December 31 a Freel iss Special Total | General Fund | Education | Trust Fund Particulars Fund 2019 | 2018 | 2018 | ove | 201 | 2078 | 2019 | 20% PROVISIONS Termination Benefits Other Provisions OTHER PAYABLES Other Payables TOTAL NON-CURRENT LIABILITIES NET ASSETSIEQUITY Net Assets/Equity Equity in Joint Venture TOTAL NET ASSETS/EQUITY TOTAL LIABILITIES AND NET ASSETS/EQUITYLocal Governments of Region Detailed Statement of Financial Position, by Unit ‘As at December 31 Annex A-1.2 1 Total Provinces Cities Municipalities Particulars 2019 | 2018 | 2019 | 2018 | 2019 | 2018 | 2019 | 2018 ASSETS CURRENT ASSETS CASH AND CASH EQUIVALENTS Cash on Hand Cash Local Treasury Patty Cash Cash in Bank-Local Currency Cash in Bank -Local Currency, Current Account Cash in Bank -Local Currency, Savings Account Cash in Bank- Foreign Currency Cash in Bank - Foreign Currency, Current Account Cash in Bank - Foreign Currency, Savings Account Invostmonts in Time Deposits (90 days) Cash in Bank - Local Currency, Time Deposits Cash in Bank - Foreign Currency, Time Deposits 1 Treasury Bills ‘Total Cash and Cash Equivalents INVESTMENTS. Investments in Time Deposits (91 days to 1 year) Cash in Bank - Local Currency, Time Deposits Cash in Bank - Foreign Currency, Time Deposits Treasury Bills incial Assets at Fair Value through Surplus or Deficit Financial Assets Held for Trading Financial Assets Designated at Fair Value through ‘Surplus or Deficit Financial Assots - Held to Maturity Investment in Treasury Bills - Local Allowance for Impairment - Investment in Treasury Bills - Local Invesimer Bonds - Local Allowance for Impairment - Investment 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 - Deposit on Letter of Credit Guaranty Deposits Allowance for Impairment - Guaranty Deposits Other Investments Allowance for Impairment - Other Invesiments Investments in Joint Venture Investments in Joint Venture Allowance for Impairment - Investments in Joint Venture Sinking Fund Sinking Fund Total InvestmentsLocal Governments of Region Detailed Statement of Financial Position, by Unit Annex AA.2 As at December 31, : ee Particulars [>] 2018 | 2019 | 2018 | 2019 | 2018 | 2019 | 2018 RECEIVABLES Loans and Receivable Accounts Accounts Receivable Allowance for Impairment - Accounts Receivable Real Property Tax Receivable Allowance for Impairment - RPT Receivable ‘Special Education Tax Receivable Allowance for Impairment - SET Receivable Notes Receivable Allowance for impairment - Notes Receivable Loans Receivable-GOCCs Allowance for impairment - Loans Receivable-GOCCs Loans Receivable-LGUs Allowance for Impairment - Loans Receivable-LGUs Interests Receivable Allowance for Impairment - Interests Receivable «Dividends Receivable Allowance for Impairment - Dividends Receivable Loans Receivables-Others Allowance for Impairment - Loans Receivable-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 NGAs Allowance for Impaitment - Due from NGAs Due from GOCCs Allowance for Impairment - Due from GOCCs Due from LGUs Allowance for Impairment - Due from LGUs Due from Joint Venture Allowance for Impairment - Due from Joint Venture Intra-Agency Receivables Due from Other Funds ‘Due from Special Accounts Due from Local Economic Enterprise Advances ‘Advances for Operating Expenses ‘Advances for Payroll ‘Advances to Special Disbursing Officer Advances to Officers and Employees Other Receivables Receivables - Disallowances/Charges Allowance for impairment - Receivables- Disallowances/Charges Due from Officers and Employees Allowance for Impairment - Due from Officers andLocal Governments of Region Detailed Statement of Financial Position, by Unit Annex A-1.2. As at December 31. [Total | Provinces Cities Particulars 2019 | 2018 | 2019 | 2018 | 2019 | 2018 | 2019 | 2018 ets ies) cowie | ret Employees Due from NGOs/POs Allowance for impairment - Due from NGOs/POs Other Receivables Allowance for Impairment - Other Receivables Total Receivables INVENTORIES Inventory Held for Sale Merchandise Inventory Inventory Held for Distribution Food Supplies for Distribution Welfare Goods for Distribution Drugs and Medicines for Distribution Medical, Dental and Laboratory Supplies for Distribution Agricultural and Marine Supplies for Distribution Agricultural Produce for Distribution Textbooks and Instructional Materials for Distribution Construction Materials for Distribution Property and Equipment for Distribution Other Supplies and Materials for Distribution Inventory Held for Manufacturing Raw Materials Inventory Work-in-Process Inventory Finished Goods Inventory Inventory Held for Consumption Office Supplies Inventory Accountable Forms, Plates and Stickers 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 Miltary, Police and Traffic Supplies Inventory Chemical and Filtering Supplies Inventory Construction Materials Inventory ther Supplies and Materials Inventory Total Inventories PREPAYMENTS AND DEFERRED CHARGES Prepayments ‘Advances to Contractors. 4, Prepaid Rent Prepaid Registration Prepaid interest Prepaid Insurance Other PrepaymentsAnnex AA.2 Local Governments of Region Detailed Statement of Financial Position, by Unit ‘As at December 31, Total Provinces Particulars: 2or9 | 208 | 2n19 | 2018 Deferred Charges Discount on Advance Payments Total Prepayments and Deferred Charges TOTAL CURRENT ASSETS NON- CURRENT ASSETS INVESTMENTS Investments in Time Deposits (More than 1 year) Cash in Bank - Local Currency, Time Deposits Cash in Bank - Foreign Currency, Time Deposits Treasury Bils 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 incial Assets - Available for Sale Investments in Stocks Investments in Bonds inancial Assets - Others Deposits on Letters of Credit Allowance for Impairment - Deposit on Letter of Credit Guaranty Deposits 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 RECEIVABLES Loans and Receivable Accounts Accounts Receivable ‘Allowance for Impaizment - Accounts Receivable Real Property Tax Receivable Allowance for Impaizment - RPT Receivable Special Education Tax Receivable Allowance for Impaizment - SET Receivable Notes Receivable Allowance for Impairment - Notes Receivable Loans Reosivable-GOCCs Allowance for Impaizment - Loans Recelvable-GOCCs Loans Recoivable-LGUs Allowance for Impairment - Loans Recelvable-LGUs Interests Receivable Allowance for Impairment - Interests ReceivableLocal Governments of Region Detailed Statement of Financial Position, by Unit ‘As at December 31 Annex A-t.2 Total cit Municipalities Particulars 2019 | 2018 2019 | 2018 | 2019 | 2018 and eos) es (ine Dividends Receivable Allowance for Impairment - Dividends Receivable Loans Receivables-Others Allowance for Impairment - Loans Recelvable-Others. Lease Receivables Finance Lease Receivable Allowance for Impairment - Finance Lease Receivable Inter-Agency Receivables Due from NGAs Allowance for Impairment - Due from NGAS Due from GOCCs Allowance for Impairment - Due from GOCCs Due from LGUs. Allowance for Impairment - Due from LGUs, Due from Joint Venture Allowance for Impairment - Due from Joint Venture Other Receivables Due from NGOs/POs Allowance for impairment - Due from NGOsiPOs Other Receivables Allowance for Impairment - Other Receivables Total Receivables INVESTMENT PROPERTY Land and Buildings Investment Property, Land ‘Accumulated Impairment Losses-investment + Property, Land Investment Property, Buildings ‘Accumulated Depreciation - Investment Property, Buildings ‘Accumulated Impairment Losses-investment Property, Buildings Construction in Progress - Investment Property, Buildings Total Investment Property PROPERTY, PLANT AND EQUIPMENT Land Land Accumulated Impaltment Losses-Land Land improvements Land Improvements. Aquaculture Structures ‘Accumulated Depreciation-Land Improvement, ‘Aquaculture Structures. ‘Accumulated Impairment Losses—Land improvement, * Aquaculture Structures Other Land Improvements ‘Accumulated Depreciation. Other Land Improvements, ‘Accumulated Impairment Losses-Other Land Improvements Infrastructure Assets Road Networks. ‘Accumulated Depreciation-Road NetworksLocal Governments of Region Detailed Statement of Financial Position, by Unit As at December 31, Annex At.2 Total Provinces | Cites [Municipalities 2019 | 2018 2019 | 2018 | 2019 2018 2019 | 2018 ‘Accumulated Impairment Losses-Road Networks Flood Control Systems 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 Accumulated Depreciation-Power Supply Systems Accumulated impairment Losses-Power Supply Systems ‘Communication Networks ‘Accumulated Depreciation-Communication Networks Accumulated impairment Losses-Communication Networks Seaport Systems Accumulated Depreciation-Seaport Systems Accumulated impairment Losses-Seaport Systems. Aiport Systems Accumulated Depreciation-Airport Systems Accumulated impairment Losses-Airport Systems Parks, Plazas and Monuments ‘Accumulated Depreciation-Parks, Plazas and Monuments Accumulated impairment Losses Part, Plazas and fonuments Other Infrastructure Assets ‘Accumulated Depreciation-Other Infrastructure Assets ‘Accumulated impairment Losses-Other Infrastructure ‘Assets Buildings and Other Structures Buildings ‘Accumulated Depreciation-Buildings ‘Accumulated impairment Losses-Buildings ‘School Buildings Accumulated Depreciation-School Buildings ‘Accumulated impairment Losses-School Buildings Hospitals and Health Centers ‘Accumulated Depreciation-Hospitals and Heath Centers ‘Accumulated Impaltment Losses-Hospitals and Health Centers Markets ‘Accumulated Depreciation-Markets ‘Accumulated Impairment Losses-Markets SlaughterhousesLocal Governments of Region Detailed Statement of Financial Position, by Unit, ‘As at December 31, Annex At.2 Total Provinces: Cities Municipalities Particulars 2019 | 2018 | 2019 | 2018 | 2019 | 2018 | 2019 | 2018 | ae rot rots ute ‘Accumulated Depreciation-Slaughterhouses Accumulated Impairment Losses-Slaughterhouses Hostels and Dormitories ‘Accumulated Depreciation-Hostels and Dormitories ‘Accumulated Impairment Losses-Hostels and Dormitories Other Structures ‘Accumulated Depreciation-Other Structures Accumulated Impairment Losses-Other Structures Machinery and Equipment Machinery ‘Accumulated Depreciation-Machinery ‘Accumulated Impairment Losses-Machinery Office Equipment ‘Accumulated Depreciation-Office Equipment ‘Accumulated Impairment Losses-Office Equipment Information and Communication Technology Equipment Accumulated Depreciation-Information and ‘Communication Technology Equipment ‘Accumulated Impairment Losses-Information and Communication Technology Equipment Agricuitural and Forestry Equipment Accumulated Depreciation-Agricultural and Forestry Equipment ‘Accumulated Impairment Losses-Agricultural and Forestry Equipment Marine and Fishery Equipment Accumulated Depreciation-Marine and Fishery Equipment ‘Accumulated Impairment Losses-Marine and Fishery Equipment Aitport Equipment Accumulated Depreciation-Airport Equipment Accumulated Impairment Losses-Alrport Equipment ‘Communication Equipment ‘Accumulated Depreciation-Communication Equipment ‘Accumulated impairment Losses-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 Miltary, Police and Security Equipment Accumulated Depreciation-Military, Police and Security Equipment ‘Accumulated Impairment Losses-Milary, Pi andAnnex Act.2 Local Governments of Region Detailed Statement of Financial Position, by Unit As at December 31 Total [Provinces Cities Municipalities Particulars 2019 | 2018 | 2019 | 2018 | 2019 | 2018 | 2019 | 2018 ‘Security Equipment Medical Equipment ‘Accumulated Depreciation-Medical Equipment ‘Accumulated Impairment Losses-Medical Equipment Printing Equipment Accumulated Depreciation-Printing Equipment ‘Accumulated Impairment Losses-Printing Equipment Sports Equipment ‘Accumulated Depreciation-Sports Equipment ‘Accumulated Impairment Losses-Sports Equipment Technical and Scientific Equipment Accumulated Depreciation-Technical and Scientific Equipment Accumulated Impairment Losses-Technical and Scientific Equipment Other Machinery and Equipment Accumulated Depreciation-Other Machinery and Equipment ‘Accumulated Impairment Losses-Other Machinery ‘and Equipment Transportation 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-Airerafts and Aircrafts Ground Equipment Accumulated Impairment Losses-Alrcrafts and Aircrafts Ground Equipment Watercrafts = Accumulated Depreciation:Watercrafts Accumulated Impairment Losses-Watercrafts Other Transportation Equipment Accumulated Depreciation-Other Transportation Equipment ‘Accumulated Impairment Losses-Other Transportation Equipment Furniture, Fixtures and Books Fumiture and Ficures ‘Accumulated Depreciation-Fumiture and Fixtures ‘Accumulated Impairment Losses-Furniture and Fixtures Books ‘Accumulated Depreciation-Books ‘Accumulated Impaltment Losses-Books Leased Assets Leased Assets, Land Accumulated Impairment Losses-Leased Assets, LandLocal Governments of Region Detailed Statement of Financial Position, by Unit As at December 31, Annex A1.2 Total Provinces | Cities Municipalitios Particulars 2019 | 2018 | 2019 | 2018 | 2019 | 2018 | 2019 | 2018 ree eat) ry ota Leased Assets, Buildings and Other Structures Accumulated Depreciation-Leased Assets, Buildings and Other Structures ‘Accumulated Impairment Losses-Leased Assets, * Buildings and Other Structures Leased Assets, Machinery and Equipment ‘Accumulated Depreciation-Leased Assets, Machinery ‘and Equipment ‘Accumulated Impairment Losses-Leased Assets, Machinery and Equipment Leased Assets, Transportation Equipment ‘Accumulated Deprecialion-Leased Assets, Transportation Equipment ‘Accumulated Impairment Losses-Leased Assets, ‘Transportation Equipment Other Leased Assets ‘Accumulated Depreciation-Other Leased Assets Accumulated Impaiment Losses-Other Leased Assets 1d Assets Improvements, Leased Assets Improvements, Land Accumulated Depreciation-Leased Assets Improvements, Land ‘Accumulated Impairment Losses-Leased Assets Improvements, Land Leased Assets Improvements, Buildings Accumulated Depreciation-Leased Assets Improvements, Buildings ‘Accumulated Impairment Losses-Leased Assets Improvements, Buildings Other Leased Assets Improvements Accumulated Depreciation-Other Leased Assets Improvements ‘Accumulated Impaiment Losses-Other Leased Assels Improvements, Construction in Progress. Construction in Progress - Land Improvements Construction in Progress - Infrastructures Assets. Construction in Progross - Buildings and Other 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 Other Property, Plant and Equipment Work/Zoo Animals Accumulated Depreciation - Work/Zoo Animals ‘Accumulated Impairment Losses - WorkZoo Animals. Other Property, Plant and Equipment ‘Accumulated Depreciation - Other Property, Plant andLocal Governments of Region Detailed Statement of Financial Position, by Unit ‘Annex A1.2 ‘As at December 31 = Toial | Provinces Cities | Municipalities | Particulars 2019 | 2018 | 2019 | 2018 | 2019 | 2018 | 2019 2018 rnd oy ei | oasee_| Equipment ‘Accumulated Impairment Losses - Other Property, Plant and Equipment Total Property, Plant and Equipment BIOLOGICAL ASSETS Bearer Biological Assots Breeding Stocks Plants and Trees Aquaculture Other Bearer Biological Assets Total Bearer Biological Assets INTANGIBLE ASSETS Intangible Assets Patents/Copyrights Accumulated Amortization - Patents/Copyrights ‘Accumulated Impairment - Patents/Copyrights Computer Software Accumulated Amortization - Computer Software Accumulated Impairment - Computer Software Other Intangible Assets ‘Accumulated Amortization - Other Intangible Assets ‘Accumulated Impairment - Other Intangible Assets Service Concession Assets - Intangible Assets Service Concession Assets - Intangible Assets Total Intangible Assets ‘TOTAL NON-CURRENT ASSETS TOTAL ASSETS LIABILITIES CURRENT LIABILITIES FINANCIAL LIABILITIES Payables Accounts Payable 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 Bills/Bonds/Loans Payable Bonds Payable - Domestic Discount on Bonds Payable - Domestic Premium on Bonds Payable - DomesticLocal Governments of Region Detailed Statement of Financial Position, by Unit As at December 31, Annex A-1.2 Particulars Total Provinces Cities | Manic Baie | 2018 | 2ote | 2018 | zor | 2018 | 2018 | 2018 | rome oom ey oie Loans Payable - Domestic Loans Payable - Foreign Total Bills/Bonds/Loans Payable Total Financial Liabilities INTER-AGENCY PAYABLES. Due to BIR Due to GSIS Due to PAG-IBIG Due to PHILHEALTH Due to NGAS. Due to GOCcs Due to LGUs Due to Joint Venture Total Inter-Agency Payables INTRA-AGENCY PAYABLES Due to Other Funds Due to Special Accounts Due to Local Economic Enterprises Total Intra-Agency Payables ‘TRUST LIABILITIES Trust Liabilities Trust Liabilities - Disaster Risk Reduction and Management Fund Bail Bonds Payable Guaranty/Security Deposits Payable Customers’ Deposits Payable Total Trust Liabilities DEFERRED CREDITS/UNEARNED INCOME Deferred Real Property Tax Deferred Special Education Tax Deferred Finance Lease Revenue Deferred Service Concession Revenue Unearned Revenue - Investment Property Other Deferred Credits Total Deferred Credits/Unearned Income PROVISIONS: Termination Benefits Other Provisions OTHER PAYABLES, Other Payables TOTAL CURRENT LIABILITIES NON-CURRENT LIABILITIES. FINANCIAL LIABILITIES. Payables Notes Payable Imerest Payable Finance Lease Payable ‘Service Concession Arrangement PayableLocal Governments of Region Detailed Statement of Financial Position, by Unit As at December 31, Annex A-t.2 Total Provineas: cities Municipalities Particulars 2019 | 2018 | 2019 | 2018 | 2019 | 2018 | 2019 | 2018 Pension Benefits Payable Leave Benefits Payable Retirement Gratuity Payable Total Payables Bills/BondsiLoans Payable Bonds Payable - Domestic Discount on Bonds Payable - Domestic Premium on Bonds Payable - Domestic Loans Payable - Domestic, Loans Payable - Foreign Total Bills/Bonds/Loans Payable Total Financial Liabilities DEFERRED CREDITS/UNEARNED INCOME Deferred Real Property Tax Deferred Special Education Tax Deferred Finance Lease Revenue Deferred Service Concession Revenue Uneamed Revenue - Investment Property Other Deferred Credits PROVISIONS. Termination Benefits Other Provisions OTHER PAYABLES Other Payables TOTAL NON-CURRENT LIABILITIES NET ASSETS/EQUITY Not Assets/Equity Equity in Joint Venture TOTAL NET ASSETS/EQUITY TOTAL LIABILITIES AND NET ASSETS/EQUITYLocal Governments of Region Condensed Statement of Financial Position, by Fund ‘Annex A-2.1 ‘As at December 31, Total General Fund 2 Trust Fund Havticuiars Education Fund 2019 | 2018 | 2019 | 2018 | 2019 | 2018 | 2019 | 2018 mand) rie] ena, iets ASSETS Current Assets Cash And Cash Equivalents Investments Receivables Inventories Prepayments And Deferred Charges Total Current Assets Non- Current Assets Investments Receivables Investment Property Property, Plant And Equipment Biological Assets Intangible Assets Total Non-Current Assets TOTAL ASSETS LIABILITIES Current Liabilities Financial Liabilities Inter-Agency Payables Intra-Agency Payables ‘Trust Liabilties Deferred Credits/Uneamed Income Provisions Other Payables Total Current Liabilities Non-Current Liabilities Financial Liabilities Deferred Credits/Uneamed Income Provisions Other Payables Total Non-Current Liabilities NET ASSETSIEQUITY Net Assets/Equity Eauity in Joint Venture Total Net Assets/Equity ‘TOTAL LIABILITIES AND NET ASSETSIEQUITYLocal Governments of Region Condensed Statement of Financial Position, by Unit As at December 31, Annex A-2.2 Total Provinces Cities Particulars 2019 | 2018 | 2019 | 2018 | 2019) 2018 ras) creas Peta ASSETS Current Assets Cash And Cash Equivalents Investments Receivables Inventories Prepayments And Deferred Charges Total Current Assets Non- Current Assets Investments Receivables Investment Property Property, Plant And Equipment Biological Assets Intangible Assets Total Non-Current Assets TOTAL ASSETS LIABILITIES Current Liabilities Financial Liabilities Inter-Agency Payables Intra-Agency Payables “Trust Liabilities Deferred Crecits/Uneamed Income Provisions Other Payables ‘Total Current Liabilities Non-Current Liabil Financial Liabiltios Deferred Crecits/Uneamed Income Provisions Other Payables Total Non-Current Liat NET ASSETSIEQUITY Net Assets/Equity Equity in Joint Venture Total Net Assets/Equity TOTAL LIABILITIES AND NET ASSETS/EQUITYLocal Governments of Region Detailed Statement of Financial Performance, by Fund For the year ended December 31, Annex A-3.1 Special Total General Fund | Education | Trust Fund Particulars Fund Boe | 2018 | Bete] OTE | Bore | 2018 | 2019 | 2OTe a sense fsa Gua esses | REVENUE TAX REVENUE ‘Tax Revenue - Individual and Corporation Professional Tax Community Tax ‘Tax Revenue - Property Real Property Tax: Basic Discount on Real Property Tax- Basic ‘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 ‘Tax Revenue - Goods and Services Business Tax ‘Tax on Sand, Gravel and Other Quarry Products ‘Taxon Delivery Trucks and Vans ‘Amusement Tax Franchise Tax Printing and Publication Tax ‘Tax Revenue - Others Other Taxes ‘Tax Revenue - Fines and Penalties. ‘Tax Revenue - Fines and Penalties - Taxes on Individual and Corporation ‘Tax Revenue - Fines and Penalties - Property Taxos ‘Tax Revenue - Fines and Penalties - Taxes on Goods and Services ‘Tax Revenue - Fines and Penalties - Other Taxes Total Tax Revenue ‘SHARE FROM NATIONAL TAXES Share from Internal Revenue Collections (IRA) 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 SERVICE AND BUSINESS INCOME, Service Income Permit Fees Registration Fees Registration Plates, Tags and Stickers Fees Clearance and Certification Fees Supervision and Regulation Enforcement FeesLocal Governments of Region Detailed Statement of Financial Performance, by Fund For the year ended December 31, Annex A-3.4 ‘Special Total General Fund | Education | Trust Fund Particulars Fund Boro | 2018 | Bore | ove | wore | 2eTe | 219 | 2018 res ees ees roe) 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 Afiation Fees ‘Seminar/Training Fees Rent Income ‘Communication Network Fees ‘Transportation System Fees Road Network Fees Waterworks System Fees Power Supply System 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 Receipts from Printing and Publication Sales Revenue Sales Discounts Cost of Goods Manufactured Direct Materials Direct Labor Manufacturing Overhead Cost of Sales Cost of Sales Net Sales Revenue Garbage Fees Hospital Fees Dividend income Interest Income ‘Service Concession Revenue ‘Other Service Concession Revenue Lease Revenue Share in the Profit of Joint Venture Fines and Penalties - Business Income Other Business Income Total Service and Business IncomeLocal Governments of Region Detailed Statement of Financial Performance, by Fund For the year ended December 31, Annex A-3.41 Particulars ] _opral Total General Fund | Education | Trust Fund Fund Bore | BOTs | aoTe | ove | aore | 2018 | BOTs | 2018 ‘SHARES, GRANTS AND DONATIONS: ‘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 GAINS 6 1s 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 om Ine Recogntion of Agricutural reduce Total Gains TOTAL REVENUE LESS: CURRENT OPERATING EXPENSES PERSONNEL SERVICES Salaries and Wages Salaries and Wages - Regular Salaries and Wages - CasuallContractual Other Compensation Personal Economic Relief Allowance (PERA) Representation Allowance (RA) ‘Transportation Allowance (TA) Clothing/Uniform Allowance Subsistence Allowance Laundry Allowance Quarters Allowance Productivity Incentive Allowance Overseas Allowance Honoraria Hazard Pay Longevity Pay ‘Overtime and Night Pay Year End Bonus Cash Gift Other Bonuses and Allowances Personnel Benefits Contributions Retirement and Life Insurance Premiums Pag-IBIG Contributions PhilHealth ContributionsLocal Governments of Region Detailed Statement of Financial Performance, by Fund For the year ended December 31, Annex A-3.4 Total Goneral Fund Trust Fund Particulars 2019 | 2018 | 2019) 2018 Employees Compensation Ineurance Premiums ProvidentWelfare Fund Contributions. Other Personnel Benefits Pension Benefits Retirement Gratuity ‘Terminal Leave Benefits Other Personnel Benefits Total Personnel Services MAINTENANCE AND OTHER OPERATING EXPENSES. Traveling Expenses Traveling Expenses - Local Traveling Expenses - Foreign ‘Training and Scholarship Expenses Training Expenses Scholarship Grants/Expenses ‘Supplies and Materials Expenses Office Supplies Expenses ‘Accountable Forms Expenses 'Non-Accountable Forms Expenses AnimaliZoological Supplies Expenses Food Supplies Expenses Welfare Goods Expenses Drugs and Medicines Expenses Medical, Dental and Laboratory Supplies Expenses Fuel, Oil and Lubricants Expenses Agricultural and Marine Supplies Expenses ‘Textbooks and Instructional Materials Expenses Miltary, Police and Traffic Supplies Expenses Chemical and Filtering Supplies Expenses ther Supplies and Materials Expenses. Utility Expenses. Water Expenses. Electricity Expenses Communication Expenses Postage and Courier Services Telephone Expenses Internet Subscription Expenses Cable, Satelite, Telegraph and Radio Expenses ‘AwardsiRewards and Prizes ‘Awards/Rewards Expenses Prizes Survey, Research, Exploration and Development Expenses: ‘Survey Expenses Research, Exploration and Development Expenses Demolition/Retocation and Desilting/Dredging ExpensesLocal Governments of Region Detailed Statement of Financial Performance, by Fund For the year ended December 31, Annex A-3.1 Special Total General Fund | Education | Trust Fund Fund 2019 | 2018 | 2019 | 2018 | 2019 | 2018 | 2019) 2018 Confidential Exponsos Intelligence Expenses Extraordinary and Miscellaneous Expenses Professional Services Auditing Services Consultancy Services Other Professional Services General Services Environmend/Sanitary Services Janitorial Services ‘Security Services Other General Services Ropairs and Maintenance Repairs and Maintenance - Investment Property Repairs and Maintenance - Land Improvements Repairs and Maintenance - Infrastructure Assets Repairs and Maintenance - Buildings and Other Subscription Expenses Demolition and Relocation Expenses Desiting and Dredging Expenses Generation, Transmission and Distribution Generation, Transmission and Distribution Confidential, Intelligence and Extraordinary Repairs and Maintenance - Machinery and Repairs and Maintenance - Transportation Repairs and Maintenance - Fumiture and Fixtures Repairs and Maintenance - Leased Assets Repairs and Maintenance - Leased Assets Repairs and Maintenance - Other Property, Plant ‘and Equipment ‘Taxes, Insurance Premiums and Other Foes Taxes, Duties and Licenses Fidelity Bond Premiums Insurance Expenses Other Maintenance and Operating Expenses ‘Advertsing Expenses Printing and Publication Expenses Representation Expenses ‘Transportation and Delivery Expenses. Membership Dues and Contributions toAnnex A-3.1 Local Governments of Region Detailed Statement of Financial Performance, by Fund For the year ended December 31, Special Total General Fund | Education Particulars I Fund 2019 | 2018 | 2019 | 2018 | 2019 Donations Other Maintenance and Operating Expenses Total Maintenance and Other Operating Expenses FINANCIAL EXPENSES Financial Expenses Management Supension Trusteeship Fees Interest Expenses Guaraniee Fees Bank Charges Commitment Fees Other Financial Charges Total Financial Expenses NON-CASH EXPENSES Depreciation Depreciation - Investment Property Depreciation - Land Improvements Depreciation - Infrastructure Assets Depreciation - Buildings and Other Structures Depreciation - Machinery and Equipment Depreciation - Transportation Equipment Depreciation - Furniture, Fitures and Books Depreciation - Leased Assets Depreciation - Leased Assets Improvements Depreciation - Service Concession Assets Depreciation - Other Propery, Plant and Equipment ‘Amortization ‘Amortization - Intangible Assets Impairment Loss Impairment Loss - Financial Asseis 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 intial Recognition of Biological Assets Grants Grants for Concessionary Loans Total Non-Cash Expenses TOTAL CURRENT OPERATING EXPENSES SURPLUS (DEFICIT) FROM CURRENT OPERATIONSLocal Governments of Region Detailed Statement of Financial Performance, by Fund For the year ended December 31, Annex A314 Particulars Special Education Fund 2019 | 2018 ‘Trust Fund 2019 | 2018 ‘ADD (DEDU‘ ‘TRANSFERS, ASSISTANCE AND SUBSIDY Assistance and Subsidy from Subsidy from National Government Subsidy from Local Government Units. Subsidy from Government-Owned andor 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 CounterparvEquity Share ‘Transfers from General Fund of Unspent ORRMF ‘Transfers from National Governments Transfers from Other Local Governments, Total Transfers, Assistance and Subsidy from Financial Assistance/Subsidy to Subsidy to NGAS Subsidy to Other Local Government Units Subsidy to Other Funds ‘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 Transfers for Project Equity Share/LGU Counterpart Total Transfers, Assistance and Subsidy to NET FINANCIAL ASSISTANCE/SUBSIDY OTHER NON-OPERATING INCOME/(LOSSES) Sale of Assets ‘Sale of Gamished/Confiscated/AbandonediSi Goods and Properties 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 Miscellaneous Income Miscellaneous IncomeLocal Governments of Region Detailed Statement of Financial Performance, by Fund For the year ended December 31, Annex A-3.1 ‘Special General Fund | Education | Trust Fund Particulars Fund 2019 | 2018 | 2019 | 2018 | 2019 | 2018 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. NET OTHER NON-OPERATING INCOME/(LOSSES) ‘SURPLUS (DEFICIT) FOR THE PERIODLocal Governments of Region Detailed Statement of Financial Performance, by Unit For the year ended December 31, Annex A-3.2 Total Provinces Cities: ‘Municipalitios 2019 | 2016 | 2019 | 2018 | 2019 | 2018 | 2019] 2018 REVENUE ‘TAX REVENUE Tax Revenue - Indi Professional Tax Community Tax ‘Tax Revenue - Property Real Property Tax- Basic Discount on Real Property Tax- Basic ‘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 ‘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 Ponaltios ‘Tax Revenue - Fines and Penalties - Taxes on Individual and Corporation ‘Tax Revenue - Fines and Penalties - Property Taxes: ‘Tax Revenue - Fines and Penalties - Taxes on Goods and Services ‘Tax Revenue - Fines and Penalties - Other Taxes. Total Tax Revenue ‘SHARE FROM NATIONAL TAXES Share from Internal Revenue Collections (IRA) OTHER SHARE FROM NATIONAL TAXES Share from Expanded Value Added Tax Share from National Wealth Share from Tobacco Excise Tax (RA7171 and 8240) Share from Economic Zones Total Other Share from National Taxes. ‘SERVICE AND BUSINESS INCOME Sorvice Income Permit Fees Rogistration Fees Registration Plates, Tags and Stickers Fees Clearance and Certification Fees Supervision and Regulation Enforcement Fees Inspection Fees Verification and Authentication Fees. tual and CorporationLocal Governments of Region Detailed Statement of Financial Performance, by Unit For the year ended December 31, Annex A-3.2 [Total Provinces Cities Municipalities Particulars 2019 | 2018 | 2019 | 2018 | 2019 | 2018 | 2019 [ 2018 etre ren ue _ Processing Fees Occupation Fees Fishery Rental Fees and Charges Fees for Sealing and Licensing of Weights and Measures Fines and Penalties - Service Income ther Service Income Business Income ‘School Fees Afliation Fees Seminar/Training Fees Rent Income Communication Network Fees. ‘Transportation System Fees Road Network Fees ‘Waterworks System Fees Power Supply System Fees Seaport System Fees Parking Fees Receipis from Operation of Hostels/Dormitories ‘and Other Like Facilities Receipt from Market Operations Receipt from Siaughterhouse Operation Reeelpt from Cemetery Operations Raceipts from Printing and Publication Sales Revenue ‘Sales Discounts Cost of Goods Manufactured Direct Materials Direct Labor Manufacturing Overhead Cost of Sales Cost of Sales Net Sales Revenue Garbage Fees Hospital Fees Dividend Income Interest Income Service Concession Revenue Other Service Concession Revenue Lease Revenue ‘Share in the Profit of Joint Venture Fines and Penalties - Business Income Other Business Income Total Service and Business Income ‘SHARES, GRANTS AND DONATIONS Share Share from PAGCORLocal Governments of Region Detailed Statement of Financial Performance, by Unit For the year ended December 31, Annex A-3.2 Total Provinces: Cities: ‘Municipalities Particulars 2019 | 2018 | 2019 | 2018 | 2019 | 2018 | 2019 | 2018 Share from PESO Grants and Donations Grants and Donations in Cash Grants and Donations in Kind Grants from Concessionary Loans Total Shares, Grants and Donations GAINS Gains Gain on Initial Recognition of Biological Assets Gain on Sale of Biological Assets Gain fom Changes in Fair Value Less Cost to Sell Of Biological Assets Due to Physical Change Gain fom Changes in Fair Value Less Cost to Sell ‘of Biological Assets Due to Price Change Gain from intial Recognition of Agricutural Produce Total Gains TOTAL REVENUE LESS: CURRENT OPERATING EXPENSES PERSONNEL SERVICES Salaries and Wages Salaries and Wages - Regular Salaries and Wages - CasualContractual ‘other Compensation Personal Economic Relief Allowance (PERA) Representation Allowance (RA) ‘Transportation Allowance (TA) Clothing/Uniform Allowance Subsistence Allowance Laundry Allowance Quarters Allowance Productivity Incentive Alowance Overseas Allowance Honoraria Hazard Pay Longevity Pay Overtime and Night Pay Year End Bonus cash cit Other Bonuses and Allowances Personnel Benefits Contributions Retirement and Life Insurance Premiums Pag/IB1G Contibutions PhilHeath Contributions Employees Compensation Insurance Premiums Provident\Welfare Fund Contributions Other Personnel Benefits Pension Benefits Retirement GratuityLocal Governments of Region. Detailed Statement of Financial Performance, by Unit For the year ended December 31, Annex A-3.2 Total Provinces Cities Municipalities Particulars 2019 | 2018 | 2019) 2018 | 2019] 2018 | 2019] 2018 Terminal Leave Benefits Other Personnel Benefits Total Personnel Services MAINTENANCE AND OTHER OPERATING EXPENSES, ‘Traveling Expenses ‘Traveling Expenses - Local Traveling Expenses - Foreign ‘Training and Scholarship Expenses Training Expenses Scholarship Grants/Expenses ‘Supplies and Materials Expenses Office Supplies Expenses Accountable Forms Expenses Non-Accountable Forms Expenses AnimalZoological Supplies Expenses Food Supplies Expenses Welfare Goods Expenses Drugs and Medicines Expenses ‘Medical, Dental and Laboratory Supplies Expenses Fuel, Oll and Lubricants Expenses Agricultural and Marine Supplies Expenses Textbooks and Instructional Materials Expenses Miltary, Police and Traffic Supplies Expenses Chemical and Filtering Supplies Expenses Other Supplies and Materials Expenses Utiity Expenses. Water Expenses Electricity Expenses Communication Expenses Postage and Courier Services Telephone Expenses Internet Subscription Expenses Cable, Satelite, Telegraph and Radio Expenses ‘Awards/Rewards and Prizes ‘Awards/Rewards Expenses Prizes Survey, Research, Exploration and Development Expenses ‘Survey Expenses Research, Exploration and Development Expenses. Demolition/Relocation and Desilting/Dredging Expenses Demolition and Relocation Expenses DDesiting and Dredging Expenses Generation, Transmission and Distribution Expenses Generation, Transmission and Distribution ExpensesLocal Governments of Region Detailed Statement of Financial Performance, by Unit For the year ended December 31, “Annex A-3.2 7 Total Provinces Cities Municipalities Particulars 2019 | 2018 | 2019) 2018 | 2019] 2018 | 2019] 2018 Confidential, intaligence and Extrordinary ‘penses Confidential Expenses Intelligence Expenses Extraordinary and Miscellaneous Expenses Professional Services Legal Services ‘Auditing Services Consultancy Services (Other Professional Services General Services Environment’Sanitary Services Janitorial Services Security Services Other General Services Repairs and Maintenance Repairs and Maintenance - Investment Property Repairs and Maintenance - Land Improvements Repairs and Maintenance - Infrastructure Assets Repairs and Maintenance - Buildings and Other ‘Structures Repairs and Maintenance - Machinery and Equipment Repairs and Maintenance - Transportation Equipment Repairs and Maintenance - Furniture and Fcures Repairs and Maintenance - Leased Assets Repairs and Maintenance - Leased Assets Improvements Repairs and Maintenance - Other Property, Plant ‘and Equipment Taxes, Insurance Premiums and Other Fees ‘Taxes, Duties and Licenses Fidelity Bond Premiums Insurance Expenses Other Maintenance and Operating Expenses Advertising Expenses Printing and Publication Expenses Representation Expenses ‘Transportation and Delivery Expenses Rent Expenses ‘Membership Dues and Contributions to Organizations. ‘Subscription Expenses Donations Other Maintenance and Operating Expenses Total Maintenance and Other Operating Expenses FINANCIAL EXPENSES Financial Expenses Management Supenvision/Trusteeship FeesLocal Governments of Region Detailed Statement of Financial Performance, by Unit, For the year ended December 31, ‘Annex A-3.2 Particulars Municipalities | ois | 2018 | Interest Expenses: Guarantee Foes Bank Charges ‘Commitment Fees ther Financial Charges Total Financial Expenses. NON-CASH EXPENSES Depreciation Depreciation - Investment Property Depreciation - Land Improvements Depreciation - Infrastructure Assets Depreciation - Buildings and Other Structures Depreciation - Machinery and Equipment Depreciation - Transportation Equipment Depreciation - Fumiture, Fixtures and Books Depreciation - Leased Assets Depreciation - Leased Assets Improvements Depreciation - Service Concession Assets Depreciation - Other Property, Piant 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 Impaliment 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 ‘TOTAL CURRENT OPERATING EXPENSES ‘SURPLUS (DEFICIT) FROM CURRENT OPERATIONS, ADD (DEDUCT): ‘TRANSFERS, ASSISTANCE AND SUBSIDY Assistance and Subsidy from ‘Subsidy from National Government Subsidy from Local Government Units Subsidy from Government-Owned andlor Controlled Corporations Subsidy from Other Funds‘Annex A-3.2 Local Governments of Region Detailed Statement of Financial Performance, by Unit For the year ended December 31, Total Provinces Cities ‘Municipalities Particulars 2019 | 2018 | 2019 | 2018 | 2019 | 2018 [2019 | 2018 ‘Subsidy from General Fund Proper/Other Special i Pee : fa ‘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 Financial Assistance/Subsidy to Subsidy to NGAs Subsidy to Other Local Government Units Subsidy to Other Funds Subsidy to General Fund Proper/Special Accounts Subsidy to Local Economic Enterprises : Subsidies - Others Transters to ‘Transfers of Unspent Current Year DRRM Funds to 7 the Trust Funds ‘Transfers for Project Equity Share/L.GU Counterpart Total Transfers, Assistance and Subsidy to NET FINANCIAL ASSISTANCE/SUBSIDY OTHER NON-OPERATING INCOME/(LOSSES) Sale of Assets Sale of Gamished/Confiscated/AbandonediSeized Goods and Properties Gains Gain fom Changes in Far Value of Financial 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 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Local Governments of Region Detailed Statement of Financial Performance, by Unit For the year ended December 31, Annex A-3.2 Particulars Total Provinces Cities ‘Municipalities 2019 | 2018 | 2019] 2018 | 2019] 2018 | 2019] 2018 Faas | ess usa re ‘Loss on Guaranty Other Losses Total Losses NET OTHER NON-OPERATING INCOME/(LOSSES) ‘SURPLUS (DEFICIT) FOR THE PERIODLocal Governments of Region Condensed Statement of Financial Performance, by Fund For the year ended December 31, Annex A-4.1 Special Total | General Fund | Education | Trust Fund Particulars Fund 2018 | 2018 | 2018 | 2018 | 2019 | 2078 | 2018 | 2078 REVENUE Tax Revenue Share From National Taxes. Other Share From National Taxes Service And Business Income Shares, Grants And Donations Gains Total Revenue LESS: CURRENT OPERATING EXPENSES Personnel Services Maintenance And Other Operating Expenses Financial Expenses Non-Cash Expenses Total Current Operating Expenses ‘SURPLUS (DEFICIT) FROM CURRENT ‘OPERATIONS ADD (DEDUCT): TRANSFERS, ASSISTANCE AND SUBSIDY Total Transfers, Assistance and Subsidy from Total Transfers, Assistance and Subsidy to ‘Not Financial Assistance/Subsidy OTHER NON-OPERATING INCOME/(LOSSES) Sale of Assets Gains Miscellaneous Income Losses Net Other Non-Operating Income/(Losses) ‘SURPLUS (DEFICIT) FOR THE PERIODLocal Governments of Region Condensed Statement of Financial Performance, by Unit For the year ended December 31, Annex A-4.2 Tote Provinces: ‘Cities | Municipalities Penicliiars 201s | 20s | 2019 | 2018 | 2019 | 2018 | 2018 | 2018 REVENUE Tax Revenue ‘Share From National Taxes Other Share From National Taxes Service And Business Income Shares, Grants And Donations Gains. Total Revenue LESS: CURRENT OPERATING EXPENSES Personnel Services Maintenance And Other Operating Expenses Financial Expenses Non-Cash Expenses Total Current Operating Expenses ‘SURPLUS (DEFICIT) FROM CURRENT ‘OPERATIONS ‘ADD (DEDUCT): ‘TRANSFERS, ASSISTANCE AND SUBSIDY Total Transfers, Assistance and Subsidy from Total Transfers, Assistance and Subsidy to Not Financial Assistance/Subsidy OTHER NON-OPERATING INCOME/(LOSSES) Sale of Assets, Gains Miscellaneous Income Losses Net Other Non-Operating Income/(Losses) ‘SURPLUS (DEFICIT) FOR THE PERIODLocal Governments of Region Statement of Cash Flows, by Fund For the year ended December 31, Annex A-5.1 | Special Total General Fund | Education | Trust Fund Particulars EEE Fund | ‘2019 | 2018 | 2019 | 2018 | 2019 | 2018 | 2019 I 2018 ny cen ts esis ‘Cash Flows From Operating Acti Cash Inflows Collection from taxpayers ‘Share from Internal Revenue Allotment Receipts from business/service income Interest Income Dividend Income Other Receipts Total Cash Inflows Cash Outflows Payments of expenses Payment to suppliers and creditors Payment to employees Interest Expenses Other Payments, Total Cash Outflows Net Cash Flows from Operating Activities ities Cash Flows From Investing Activities Cash Inflows Proceeds from Sale of Investment Property Proceeds from Sale/Disposal of Property, Plant and Equipment Proceeds from Sale of Non-Current Investments Collection of Principal on loans to other entities Total Cash Inflows Cash Outflows Purchase/Construction of Investment Property Purchase/Construction of Property, Plant and Equipment Investment Purchase of Bearer Biological Assets Purchase of Intangible Assats Grant of Loans Total Cash Outflows Net Cash Flows from Investing Activities Cash Flow from Financing Activities Cash Inflows Proceeds from Issuance of Bonds Proceeds from Loans Total Cash Inflows Cash OutFiows. Payment of Long-Term Liabiltios RetirementRedemption of debt securities Payment of loan amortization Total Cash Outflows Net Cash Flows from Financing Activities Total Cash Provided by Operating, Investing and, Financing Activities ‘Add : Cash at the Beginning of the year Cash Balance at the End of the YearLocal Governments of Region Statement of Cash Flows, by Unit For the Year Ended December 31, Annex A-5.2 Total Provinces Cities | Municipalities Particulars 2019 | 2018 2019 | 2018 | 2010 | 2018 | 2019) 2018 Cash Flows From Operating Activities Cash Inflows Collection from taxpayers ‘Share from Internal Revenue Allotment Receipts from business/service income Interest Income Dividend income Other Receipts Total Cash Inflows Cash Outflows Payments of expenses Payment to suppliers and creditors Payment to employees Interest Expenses Other Payments Total Cash Outflows Net Cash Flows from Operating Activities Cash Flows From Investing Activiti Cash Inflows Proceeds from Sale of Investment Property Proceeds from Sale/Disposal of Property, Plant ‘and Equipment Proceeds from Sale of Non-Current Investments Collection of Principal on loans to other entities Total Cash Inflows Cash Outflows Purchase/Construction of Investment Property PurchaseConstruction of Property, Plant and Equipment Investment Purchase of Bearer Biological Assets, Purchase of Intangible Assets Grant of Loans Total Cash Outflows Not Cash Flows from Investing Activit Cash Flow from Financing Activities Cash Inflows Proceeds from Issuance of Bonds Proceeds from Loans Total Cash Inflows Cash OutFlows Payment of Long-Term Liabilities RetirementRedemption of debt securities Payment of loan amortization Total Cash Outflows Net Cash Flows from Financing Activities Total Cash Provided by Operating, Investing and Financing Activities Cash Balance at the End of the YearLocal Governments of Region Statement of Changes in Net Assets/Equity, by Fund For the Year Ended December 31, Annex A6.1 Special Total General Fund | Education | Trust Fund Particulars Fund 2019 | 2018 | 2019 | 2018 | 2019 | 2018 | 2019 | 2018 Beginning Balance ‘Add (Deduct): ‘Chango in Accounting Policy Prior Petiod Errors Restated Balance ‘Add (Deduct): Changes in net assets/equity during the year ‘Adjustment of net revenue recognized cirecty in net assetsfequity Unrealized Gaini(Loss) from Changes in the Fair Value of Financial Assets Suplus (Deficit forthe period Total recognized revenue and expenses for the period Other Adjustment Ending Balance‘Annex A-62 Local Governments of Region Statement of Changes in Net Assets/Equity, by Unit For the Year Ended December 31, Total Provinces Cities | Municipalities Particulars ‘2018 | 2078 | 2019 | 2018 | 2019 | 2018 | 2019 | 2018 ets res see ra ‘Beginning Balance ‘Add (Deduct Change in Accounting Policy Prior Period Errors Restated Balance ‘Add (Deduct): Changes in net assets/equity during the year ‘Adjustment of net revenue recognized directy in net assetsiequty Unrealized Gair/(Loss) from Changes in the Fair Value of Financial Assets ‘Supls (Defic) forthe period Total recognized revenue and expenses for the period Other Adjustment Ending Balanceajgenisoey sueo] Jo suoK: Nop Woy, ‘Spae00ld 9 squaUSeAu| Joaes -g Sjessy leudeg joees e sidiaoy jueuysenuy [eydeQ 9 J9jSued] |200|-181U} °G ewooul Apisang UIQ" ‘suoneuog pue sued sidisoay JNO» xe asioxy o9eq0| Woy aleus P ujteen teuoneN Woy aveus “9 ALVA Woy exeuS ‘@uoz003 wou eyS & ‘suonoaljog Xe [eUOITEN Woy Sareys IYO *e 89909 WoW} BueUS Z (ve) sexe, enuendy jeUsyU| JEUOREN By} Woy eeYS "| ‘seaunog jeulay g @NUAADY XE|-UON 1210) ‘sidie9y pue owiooul 1830 “> ‘auicoul sseuisng “

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