COA-Sarangani2018 Audit Report

Republic of the Philippines
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City
ANNUAL AUDIT REPORT
on the
PROVINCE OF SARANGANI
For the year ended December 31, 2018

COMMISSION ON AUDIT
Regional Office No. XII
Office of the Regional Director
Koronadal City, Philippines
Telefax No. (064) 421 - 1701
May 30, 2019

HON. STEVE CHIONGBIAN SOLON
Provincial Governor
Province of Sarangani
Dear Governor Solon,
We transmit herewith the Annual Audit Report on the audit of the accounts and
operations of the Provincial Government of Sarangani for the year ended December 31,
2018, in compliance with Section 2, Article IX-D of the Philippine Constitution and pertinent
provisions of Presidential Decree No. 1445. The audit was conducted in accordance with
applicable legal and regulatory requirements and generally accepted auditing standards.
Those standards require that we plan and perform the audit to obtain a reasonable basis for
our conclusions.
The audit was conducted to (a) verify the level of assurance that may be placed on
management’s assertions on the financial statements; (b) recommend agency improvement
opportunities; and (c) determine the extent of implementation of prior years’ audit
recommendations.
A modified opinion has been rendered on the fairness of the presentation of the
financial statements due to the exceptions noted in the audit.
Summarized below are the significant observations noted during the audit. The
details and other findings and observations as well as the corresponding recommendations
are discussed in the audit observations and recommendations portion of the report.
1. Weaknesses in internal controls on cash, various receivables, and inventories

affect reliability of financial information in the financial statements;
2. Delayed liquidation of various funds from the national government and non-
disposition of long outstanding unexpended balances hinder utilization of such
resources for other public purpose;
3. Delayed implementation of projects and occurrence of negative slippages hamper

attainment of project objectives within the desired period; and
4. Resort to alternative methods of procurement and payment thereof through

reimbursement mode weaken internal control over the procurement and
disbursement process.
We request that the observations and recommendations contained in the report be fully
addressed, and we would appreciate being informed of the actions taken in this regard within
sixty (60) days from the receipt hereof using the Agency Action Plan and Status of
Implementation (AAPSI) Form to be submitted to the Audit Team.
We acknowledge the cooperation extended to our Auditors by the officials and

employees of the Provincial Government of Sarangani.
Very truly yours,
ATTY. SUSAN L. PACE-DONALVO

Director IV
Regional Director
Copy furnished:
1. The Honorable Members of SangguniangPanlalawigan

Thru: The Secretary, SangguniangPanlalawigan, Province of Sarangani
2. The Regional Director

Bureau of Local Government Finance, Regional Office XII, Koronadal City
3. The Secretary
Department of Interior and Local Government, Quezon City
4. The Director (e-copy)

National Library of the Philippines,
T.M. Kalaw St., Ermita, Manila, Philippines, 1000 P.O. Box 2926
5. The UP Law Center (e-copy)

Bacobo Hall, UP Law Complex
University of the Philippines Diliman, Quezon City, Philippines
6. The Director (soft copy)

COA Commission Central Library
7. File
Alabel, Sarangani Province
AGENCY ACTION PLAN AND STATUS OF IMPLEMENTATION

of Audit Observations and Recommendations
For the Calendar Year 2018
As of __________________
Agency Action Plan

Reason for Partial/ Delay/ Action Taken/
Audit Audit Target Implementation Status of
Ref. Action Person/ Dept. Non-Implementation, if Action to be
Observations Recommendations Date Implementation
Plan Responsible applicable Taken
From To
Agency sign-off:
Name and position of Agency Officer Date
Note: Status of Implementaiton may either be (a) Fully Implemented, (b) Ongoing, (c) Not Implemented, (d) Partially Implemented, or (e)Delayed.
EXECUTIVE SUMMARY
Introduction
The Province of Sarangani was created by virtue of Republic Act No. 7228 dated
March 16, 1992. It is located at the southern tip of Mindanao. It is a 2ndclass province
composed of seven (7) municipalities, namely: Alabel, Glan, Kiamba, Maasim, Maitum,
Malapatan and Malungon. Alabel serves as the capital of the Province.
The Provincial Government of Sarangani is headed by Honorable Governor Steve
Chiongbian Solon and supported by the members of the legislative body, which is headed by
Honorable Vice Governor Elmer T. De Peralta, and the various department heads of the
Local Government Unit.
Audit Methodology and Scope of Audit

A financial and compliance audit was conducted on the accounts and operations of
the Province of Sarangani for the period January 1 to December 31, 2018. Through
sampling, the audit was made to ascertain the validity and propriety of financial transactions
and compliance of the agency to prescribed laws, rules and regulations.
In addition to the audit of accounts which were determined as a result of the risk
assessment conducted in the Province of Sarangani, the Audit Team looked into the different
audit thrusts issued by the Local Government Sector of the Commission.
I. Financial Highlights
The financial position and performance of the Provincial Government of Sarangani

for calendar year 2018 compared to the previous year 2017 are presented in Figure 1. Also,
comparison of appropriations and obligations for CYs 2017 and 2018 are illustrated in Figure
2.
Figure 1 – Comparative Financial Position and Results of Operations, CYs 2017 and 2018 (in
millions)
4,000.00
3,500.00
3,000.00
2,500.00
2,000.00
1,500.00
1,000.00
500.00
-
Assets Liabilities Equity Income Expenses Net Income
CY 2018 3,438.54 1,148.55 2,289.98 1,553.07 881.59 671.49
CY 2017 2,808.40 969.29 1,839.11 1,118.06 767.77 350.29
i
Figure 2 - Comparison of Obligated and Unobligated Appropriations: General Fund and Special
Education Fund, December 31, 2017 and 2018
Percentage from Total Current 100%

Appropriations 28.1%
80%
85.1% 76.5% 78.8%
60%
40% 71.9%
20% 23.5% 21.2%

14.9%
0%
GF - 2018 GF - 2017 SEF - 2018 SEF - 2017
Unobligated Obligated Unobligated Obligated
II. Opinion of the Auditor on the Financial Statements
The Auditor rendered a qualified opinion on the fairness of presentation of the

financial statements of the Province of Sarangani as of December 31, 2018 in view of the
inaccuracy of receivables and expenses due to the non-settlement of cash advances of
₱10.87M and fund transfers to other LGUs amounting to ₱20.46M and NGOs/POs
amounting to ₱22.47M; the inaccuracy of inventories amounting to ₱123M due to the non-
recording of issuances and consumption of supplies and materials; the unreliability of the
cash account due to the variance between the cash balance in the financial statements and the
treasurer’s cash book of ₱2.5M; and the net credit variance amounting to ₱5.5M between
reciprocal accounts Due from and Due to Other Funds. The details are discussed in Part II of
the Audit Report.
III. Summary of Significant Observations and Recommendations
1. Delayed liquidation and non-disposition of long-outstanding unexpended balances

of various fund transfers from NGAs hinder utilization of such resources for other
public purpose.
We recommended for the Local Chief Executive to require the implementing offices to
ensure that Memorandum of Agreement on trust funds in their possession are still
effective; direct the Provincial Accountant to implement proper liquidation of the amount
granted as well as the refund of excess project funds to the source agency, if so provided
in the terms of the grant; and direct the Provincial Accountant and the Provincial
Treasurer to verify the existence of the funds to facilitate proper disposition thereof.
2. Delays in the implementation of PRDP-subprojects as well as occurrence of negative

slippages hamper the attainment of project objectives within the desired period.
We recommended the formulation of realistic and attainable work plan to ensure

subprojects and activities are ready for implementation upon availability of the allocated
ii
funds; installation of performance tracking mechanisms to monitor implementation of
existing projects; and review of operations to determine bottlenecks and/or reasons for
slow implementation and address them accordingly.
3. Approval of payments related to implementation of PRDP-subprojects despite

incomplete or inappropriate documentation indicates weaknesses in internal control
over disbursements.
We recommended that the PRDP Provincial Project Management and Implementing Unit
(PPMIU) should strictly comply with the documentary requirements on processing of
payment of PRDP-subprojects and ensure that the concerned employees, especially the
pre-audit unit of the Accounting Office, are well-informed and updated on the
requirements of the IMA and the PRDP FMOG in the processing of disbursements in
addition to the general accounting and auditing rules and regulations governing
government expenditures.
4. Discrepancies between the records of the Provincial Government and the

Department of Agriculture-PRDP exist due to lack of regular reconciliation
contrary to accounting rules and regulations.
We recommended that the Provincial Accountant regularly reconcile records with the
Department of Agriculture to ensure that all liquidations submitted thereto are properly
taken up in their books to immediately correct discrepancies due to timing differences or
errors.
5. Grant of incentives to officials and employees of the Province was not made in
pursuance of an appropriation ordinance and did not pass through the DBM for
review.
We recommended to the Management to provide justification/explanation thereon and
ensure that all payments out of the local treasury are made in pursuance of an
appropriations ordinance or law.
6. Resort to alternative methods of procurement under unjustified circumstances and

payment thereof through reimbursement method negatively affect internal control
over procurement and disbursement processes as well as validity of expenditures.
We recommended that the Local Chief Executive should institute process improvements
to achieve compliance with regulations, policies, procedures and other requirements. All
offices and departments of the Provincial Government shall likewise improve
procurement planning and budgeting. The Bids and Awards Committee should make
use of the available mechanisms and procedures provided by law such as ordering
agreements.
7. Increase of Job Order and Contract of Service workers in the Provincial

Government and their involvement in the performance of regular agency functions
resulted in lack of social protection and inequality in benefits of such workers as
well as obscure accountability in the performance of duties.
iii
We recommended review of the existing systems, procedures and activities of the
Provincial Government and determine which are temporary and which can be considered
as part of their regular functions to avoid unnecessary hiring of JO/COs workers and
assess the current organizational structure and staffing to determine the appropriate
manpower complement.
8. Non-prioritization of GSIS obligations as first preference in each of the provincial

government’s officials and employees’ salary deduction resulted in very low
collection efficiency of GSIS loans amortization.
We recommended for the Local Chief Executive to effect the imposition of substantial
percentage of collection of GSIS billings on loans through salary deductions from those
employees with outstanding balances and to make sure that before the approval of the
loan applied by a particular employee, the net take home pay is sufficient to cover the
regular monthly amortization.
IV. Summary of total suspensions, disallowances and charges
Beginning Balance Ending Balance

Particulars Issued Settled
December 31, 2017 December 31, 2018
Suspensions P 29,486,986.18 P 29,486,986.18
Disallowances 17,982,904.54 17,982,904.54
Charges - -
TOTAL P 47,469,890.72 - - P 47,469,890.72
The Notice of Disallowance amounting to ₱4,680,000.00 was issued by the

Intelligence and Confidential Unit, Office of the Chairperson, COA Central Office.
V. Status of Implementation of Prior Years Unimplemented Audit Recommendations
In the Annual Audit Report for the year ended December 31, 2017, there were 52
unimplemented recommendations and 56 partially implemented recommendations from
prior years. In addition, there were 43 recommendations during the audit year 2017, 24
of which were reiterations from prior years and 19 were new recommendations. Hence,
for this audit year, implementation of a total of 127 unimplemented/partially
implemented recommendations was validated.
Out of the one hundred twenty-seven (127) recommendations in prior years,

twenty-nine (29) were fully implemented, fifty-six (56) were partially implemented and
forty-two (42) were not implemented. The details are shown in Part III of the Annual
Audit Report.
Total Fully Partially Not

Recommendations Implemented Implemented Implemented
127 29 56 42
100% 22.8% 44.1% 33.1%
iv
TABLE OF CONTENTS
Page No.
Executive Summary i
Part I
Independent Auditor’s Report 1
Statement of Management’s Responsibility 3
Audited Financial Statements
 Consolidated Statement of Financial Position 4
As of December 31, 2018
 Consolidated Statement of Financial Performance 5
 Consolidated Statement of Condensed Cash Flows 6
 Consolidated Statement of Changes in Net Assets/Equity 7
 Consolidated Statement of Comparison of Budget and 8
Actual Amounts
 Notes to Financial Statements 9
Part II Audit Observations and Recommendations 42
Part III Status of Implementation of Prior Years’ 91

Unimplemented Audit Recommendations
Part IV Annexes 127

PART I
INDEPENDENT AUDITOR’S REPORT

&
AUDITED FINANCIAL STATEMENTS
COMMISSION ON AUDIT
Regional Office No. XII
Office of the Supervising Auditor
Audit Group LGS-D – Sarangani and General Santos City
PSAO-SarGen, Capitol Compound, Alabel, Sarangani Province
 Telefax No. (083) 508 3009 | coa_sarprov@yahoo.com
INDEPENDENT AUDITOR’S REPORT
HON. STEVE CHIONGBIAN SOLON

Governor
Qualified Opinion
We have audited the financial statements of the Provincial Government of Sarangani, which
comprise the statement of financial position as of December 31, 2018, and the statement of
financial performance, statement of changes in net assets/equity, statement of cash flows and
statement of comparison of budget and actual amounts for the year then ended, and notes to
financial statements, including a summary of significant accounting policies.
In our opinion, except for the effects of the matters described in the Basis for Qualified
Opinion section of our report, the accompanying financial statements present fairly, in all
material respects, the financial position of the Provincial Government of Sarangani as of
December 31, 2018, and its financial performance, its cash flows and its comparison of
budget and actual amounts for the year then ended in accordance with the International
Public Sector Accounting Standards (IPSASs).
Basis for Qualified Opinion
The existence of long unsettled reconciling items between the book and the bank records as
well as the variance between the cash balances in the financial statements and the treasurer’s
cash book amounting to ₱2.5M affect reliability of the cash balance at year end. In addition,
non-recording of issuances and consumption of various supplies and materials affects the
accuracy of inventories account amounting to ₱123M. Further, cash advances of ₱10.87M
and fund transfers to other LGUs of ₱20.46M which remained outstanding for more than one
year as well as grants to NGOs/POs of ₱22.47M for more than 10 years understate expenses
in the applicable period at the same amounts. Finally, credit variance amounting to ₱5.5M
between reciprocal accounts Due from and Due to Other Funds renders such accounts
unreliable. The details are discussed in Part II of the Audit Report.
We conducted our audit in accordance with International Standards of Supreme Audit

Institutions (ISSAIs). Our responsibilities under those standards are further described in the
Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We
are independent of the agency in accordance with the ethical requirements that are relevant to
1
our audit of the financial statements, and we have fulfilled our other ethical responsibilities in
accordance with these requirements. We believe that the audit evidence we have obtained is
sufficient and appropriate to provide a basis for our qualified opinion.
Key Audit Matters
Except for the matter described in the Basis for Qualified Opinion section, we have
determined that there are no other key audit matters to communicate in our report.
Responsibilities of Management and Those Charged with Governance for the Financial
Statements
Management is responsible for the preparation and fair presentation of the financial
statements in accordance with the International Public Sector Accounting Standards and for
such internal control as management determines is necessary to enable the preparation of
financial statements that are free from material misstatement, whether due to fraud or error.
Those charged with governance are responsible for overseeing the Provincial Government of
Sarangani’s financial reporting process.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain a reasonable assurance about whether the financial statements as
a whole are free from material misstatement, whether due to fraud or error, and to issue an
auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance,
but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a
material misstatement when it exists. Misstatements can arise from fraud or error and
considered material if, individually or in the aggregate, they could reasonably be expected to
influence the economic decisions of the users taken on the basis of these financial statements.
COMMISSION ON AUDIT
By:
AMPARO M. PAMINTUAN, CPA

State Auditor IV
OIC-Supervising Auditor
April 29, 2019
2
3
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
(With Comparative Figures for CY 2017)
ACCOUNT TITLE NOTE DEC. 31, 2018 DEC. 31, 2017
ASSETS
CURRENT ASSETS
Cash and Cash Equivalents 3 ₱ 1,273,164,651.45 ₱ 1,241,607,429.71
Investments 7 69,574,637.94
Receivables 4 300,847,511.20 253,629,732.81
Inventories 5 123,109,545.56 62,318,008.61
Prepayments and Deferred Charges 6 75,574,596.13 42,537,573.20
Total Current Assets 1,772,696,304.34 1,669,667,382.27
NON-CURRENT ASSETS
Investments 7 6,074,764.72 -
Investment Property 8 3,146,600.00 3,146,600.00
Property, Plant and Equipment 9 1,655,089,985.43 1,134,647,720.97
Biological Assets 10 1,531,080.00 935,550.00
Total Non-Current Assets 1,665,842,430.15 1,138,729,870.97
TOTAL ASSETS 3,438,538,734.49 2,808,397,253.24
LIABILITIES
CURRENT LIABILITIES
Financial Liabilities 11a 31,118,615.11 26,619,390.62
Inter-Agency Payables 11b 616,701,536.65 604,236,731.17
Intra-Agency Payables 11c 37,044,886.87 424,902.92
Trust Liabilities 11d & 20 129,884,307.38 64,451,596.82
Total Current Liabilities 814,749,346.01 695,732,621.53
NON-CURRENT LIABILITIES
Financial Liabilities 12 70,119,048.21 101,949,699.64
Deferred Credits/Unearned Income 12 4,670,964.55 4,228,784.58
Other Payables 12 259,014,626.40 167,380,383.10
Total Non-Current Liabilities 333,804,639.16 273,558,867.32
TOTAL LIABILITIES 1,148,553,985.17 969,291,488.85
13 & from
Government Equity SoCNAE 2,289,984,749.32 1,839,105,764.39
TOTAL LIABILITIES AND EQUITY ₱ 3,438,538,734.49 ₱ 2,808,397,253.24
See Notes to Financial Statements
4
CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE
For the Period Ended December 31, 2018
ACCOUNT TITLE NOTE DEC. 31, 2018 DEC. 31, 2017
Revenue
Tax Revenue 14 ₱ 55,137,503.06 ₱ 24,429,485.76
Share from Internal Revenue Collections 14 1,121,556,024.00 1,044,968,992.00
Other Share from National Taxes 14 107,026.09 102,369.50
Service and Business Income 15 17,725,653.86 14,725,636.11
Other Income 16 2,585,018.41 1,059,908.09
Total Revenue 1,197,111,225.42 1,085,286,391.46
Less: Current Operating Expenses

Personnel Services 18 385,107,144.46 368,314,660.44
Maintenance and Other Operating Expenses 19 337,614,041.81 289,170,787.60
Non-cash Expenses 22 110,798,066.12 103,696,548.95
Financial Expenses 21 4,508,593.10 4,082,953.32
Total Current Operating Expenses 838,027,845.49 765,264,950.31
Surplus (Deficit) from Current Operation 359,083,379.93 320,021,441.15
Add (Deduct)
Transfers, Assistance and Subsidy From 17 355,961,513.97 32,774,089.57
Transfers, Assistance and Subsidy To 17 (43,557,430.83) (2,500,581.85)
Net Financial Assistance/Subsidy 312,404,083.14 30,273,507.72
Surplus (Deficit) for the period to SoNAE ₱ 671,487,463.07 ₱ 350,294,948.87
5
CONSOLIDATED STATEMENT OF CONDENSED CASH FLOWS
(With Comparative Figures As of December 31, 2017)
PARTICULARS NOTE DEC. 31, 2018 DEC. 31, 2017
Cash Flows from Operating Activities:

Cash Inflows
Collection from taxpayers ₱ 55,897,226.99 ₱ 24,914,235.32
Share from Internal Revenue Collections 14 1,121,556,024.00 1,044,968,992.00
Receipts from sale of goods or services 13,683,159.24 12,661,495.66
Interest Income 15 4,226,084.07 3,933,087.59
Other Receipts 518,502,872.15 1,076,690,543.61
Total Cash Inflows 1,713,865,366.45 2,163,168,354.18
Cash Outflows:
Payments to Suppliers 587,798,373.94 396,661,044.31
Payments to Employees 522,530,459.96 505,073,183.15
Interest Expense & Other Charges 16,611,840.92 4,064,953.32
Other Disbursements 276,524,044.65
Total Cash Outflows 1,126,940,674.82 1,182,323,225.43
Cash Provided by (Used In) 586,924,691.63 980,845,128.75
Cash Flows from Investing Activities:
Cash Inflows:
Sale of Property/Investment 7,349,212.67
Proceeds from sale/Disposal of Prop., Plant & Equipment - 140,873.00
Total Cash Inflows - 7,490,085.67
Cash Outflows:
Purchase/Construction of Investment Property 273,184,374.41
Purchase/Construction of Property, Plant and Equipment 520,452,578.89 225,791,115.84
Other Investment 1,500,000.00
Purchase of Bearer Biological Assets 10 595,530.00 14,441,167.00
Grant of Loans 6,000,000.00 -
Total Cash Outflows 527,048,108.89 514,916,657.25
Cash Provided by (Used In) (527,048,108.89) (507,426,571.58)
Cash Flows from Financing Activities:
Cash Inflows:
Acquisition of Loan -
Total Cash Inflows - -
Cash Outflows:
Retirement/ Redemption of Debt Securities
Payment of Loan Amortization 28,319,361.00 16,991,616.60
Total Cash Outflows 28,319,361.00 16,991,616.60
Cash Provided by (Used In) (28,319,361.00) (16,991,616.60)
Net Cash Provided By (Used In) 31,557,221.74 456,426,940.57
Cash at Beginning of the Period, January 01 3 ₱ 1,241,607,429.71 ₱ 785,180,489.14
Cash at the End of the Period, December 31 3 ₱ 1,273,164,651.45 ₱ 1,241,607,429.71
6
CONSOLIDATED STATEMENT OF CHANGES IN NET ASSETS/EQUITY
Accumulated Accumulated
Particulars Note Surpluses/(Deficits) Surpluses/(Deficits)
Dec. 31, 2018 Dec. 31, 2017
Balance at January 1 ₱ 1,839,105,764.39 ₱ 1,817,057,221.20
Add (Deduct)
Change in Accounting Policy - -
Prior Period Errors (220,608,478.14) (328,246,405.68)
Restated Balance 1,618,497,286.25 1,488,810,815.52
Add (Deduct) Changes in net assets/equity during the year

Adjustment of net revenue recognized directly in
net assets/equity - -
Unrealized Gain/(Loss) from Changes in the Fair
value of Financial Assets - -
Surplus (Deficit) for the period SoFPr 671,487,463.07 350,294,948.87
Total recognized revenue and expenses for the period 671,487,463.07 350,294,948.87
Balance at December 31 to SoFPs ₱ 2,289,984,749.32 ₱ 1,839,105,764.39
7
CONSOLIDATED STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNTS
For the Year Ended December 31, 2018
Budgeted Difference Difference

Particulars Amounts Original and Actual Final Budget
Original Final Final Budget Amounts and Actual
Revenue
A. Local Sources
Tax Revenue
Tax Revenue - Property 21,750,000.00 21,750,000.00 - 46,835,132.31 (25,085,132.31)
Tax Revenue - Goods and Services 4,606,000.00 4,606,000.00 - 6,057,857.68 (1,451,857.68)
Other Local Taxes 1,400,000.00 1,400,000.00 - 2,244,513.07 (844,513.07)
Total Tax Revenue 27,756,000.00 27,756,000.00 - 55,137,503.06 (27,381,503.06)
Non-Tax Revenue
Service Income 2,435,000.00 2,435,000.00 - 3,188,826.00 (753,826.00)
Business Income 20,856,000.00 20,856,000.00 - 14,509,525.38 6,346,474.62
Other Income and Receipts 4,810,000.00 93,646,584.65 (88,836,584.65) 94,923,338.09 (1,276,753.44)
Total Non-Tax Revenue 28,101,000.00 116,937,584.65 (88,836,584.65) 112,621,689.47 4,315,895.18
B. External Sources
Share from Internal Revenue Allotment 1,121,451,720.00 1,121,451,720.00 - 1,121,556,024.00 (104,304.00)
Other Shares from National Tax Collections - - - -
Share from National Wealth - - - 107,026.09 (107,026.09)
Total Revenue and Receipts 1,177,308,720.00 1,266,145,304.65 (88,836,584.65) 1,289,422,242.62 (23,276,937.97)
Expenditures
Current Aprropriations
General Public Services
Personnel Services 239,216,619.00 243,071,064.39 (3,854,445.39) 233,287,815.13 9,783,249.26
Maintenance and Other Operating Expenses 202,717,287.25 236,722,685.66 (34,005,398.41) 217,361,149.92 19,361,535.74
Capital Outlay 15,167,000.00 28,724,000.00 (13,557,000.00) 14,225,866.66 14,498,133.34
Education
Capital Outlay 450,000.00 450,000.00 - - 450,000.00
Health, Nutrition and Population Control
Capital Outlay 830,000.00 830,000.00 - 166,978.00 663,022.00
Labor and Employment
Maintenance and Other Operating Expenses 520,000.00 520,000.00 - 495,887.41 24,112.59
Housing and Community Development
Maintenance and Other Operating Expenses 2,305,000.00 2,136,592.26 168,407.74 1,927,300.96 209,291.30
Capital Outlay
Social Services and Social Welfare
Personnel Services 11,359,593.00 11,139,168.25 220,424.75 10,200,978.67 938,189.58
Maintenance and Other Operating Expenses 44,196,000.00 45,026,396.15 (830,396.15) 40,608,166.98 4,418,229.17
Capital Outlay 376,000.00 376,000.00 - 313,742.00 62,258.00
Economic Services
Maintenance and Other Operating Expenses 62,521,701.00 57,786,718.53 4,734,982.47 54,342,605.74 3,444,112.79
Capital Outlay 553,000.00 1,017,000.00 (464,000.00) 745,755.00 271,245.00
Other Purposes:
Debt Service
Financial Expense
Amortization 27,061,206.00 27,061,206.00 - 27,061,205.50 0.50
LDRRMF
Maintenance and Other Operating Expenses 43,235,985.64 43,235,985.64 - 43,235,985.64 -
Capital Outlay 15,129,450.36 17,129,450.36 (2,000,000.00) 1,262,283.00 15,867,167.36
20% Development Fund
Capital Outlay 178,281,433.00 192,631,522.93 (14,350,089.93) 109,519,960.82 83,111,562.11
Share from National Wealth
Maintenance and Other Operating Expenses
Allocation for Senior Citizens and PWD
Maintenance and Other Operating Expenses 950,000.00 820,085.00 129,915.00 817,960.00 2,125.00
Others
Total Current Appropriations 1,181,294,186.25 1,292,792,169.12 (111,497,982.87) 1,081,549,742.27 211,242,426.85
Continuing Aprropriations
Capital Outlay 19,527,787.19 17,127,787.19 2,400,000.00 10,117,041.58 7,010,745.61
Education
Capital Outlay 650,594.75 650,594.75 - 282,366.35 368,228.40
Capital Outlay 6,654,625.00 6,654,625.00 - 3,680,869.00 2,973,756.00
Capital Outlay 1,600.00 1,600.00 - - 1,600.00
Capital Outlay 878,793.63 878,793.63 - 34,800.00 843,993.63
Economic Services
Capital Outlay 1,679,934.22 1,679,934.22 - 490,532.78 1,189,401.44
Other Purposes:
Capital Outlay 244,068,702.27 232,371,612.34 11,697,089.93 145,454,757.99 86,916,854.35
Total Continuing Approrpiations 273,462,037.06 259,364,947.13 14,097,089.93 160,060,367.70 99,304,579.43
Grand Total 1,454,756,223.31 1,552,157,116.25 (97,400,892.94) 1,241,610,109.97 310,547,006.28
8
NOTES TO FINANCIAL STATEMENTS
1. Agency Profile
1.1 Creation
The Province of Sarangani was created by virtue of Republic Act No. 7228 dated
March 16, 1992. It is the country‟s 76th, Mindanao‟s 23rd, and Region XII‟s 4th
Province and composed of seven (7) municipalities, namely: Alabel, Glan, Kiamba,
Maasim, Maitum, Malapatan and Malungon. Alabel serves as the Capital of
Sarangani Province.
It is located at the southern tip of Mindanao, with a total land area of 3,957 square
kilometers, bounded by Sultan Kudarat in the west, South Cotabato in the north,
Davao del Sur in the east and Celebes Sea in the South. Between the eastern and
western parts of the Province is General Santos City.
The Management of the Province is headed by elected Honorable Governor Steve

Chiongbian Solon and supported by the members of the legislative body as follows:
Vice Governor Hon. Elmer T. De Peralta
Board Members:
Hon. Cornelio C. Martinez, Jr. Hon. Cesar B. Nallos, Jr.
Hon. Hermie C. Galzote Hon. George F. Falgui
Hon. Virgilio Clark Tobias Hon. Eduardo B. Paras
Hon. Arman U. Guili Hon. Fredo P. Basino - IPMR
Hon. Abdulracman K. Pangolima Hon. Jess C. Bascuña
Hon. Cyril John Rustico G. Yap Hon. Rosemarie M. Sayo
Hon. Joseph M. Calanao, Sr.
The Province has a total manpower of 2,331 as of December 31, 2018 of which 680
are permanent, who played vital role in the successful implementation of its
program/projects.
Agency’s Vision
Sarangani is a self-sustaining globally competitive agro-industrial economy where

people are provided with basic social services through transparent and God-centered
governance.
9
Fund Composition
The fund of LGU Sarangani Province is composed of General Fund, Special

Education Fund and Trust Fund deposited and maintained with authorized
government depository banks (AGDB) such as Land Bank of the Philippines,
Development Bank of the Philippines, Philippine National Bank and Philippine
Veterans Bank.
Basis of Preparation
Due to the increasing demands of a growing population and the world‟s rapid
technological advancement over the past years, government services and operations
in our country have become significantly complicated. For public managers and
executives, the need to improve government services amidst scarce resources is of
paramount concern.
This reality has prompted the Commission on Audit (COA) to change the old
government accounting system which is no longer attuned in today‟s environment
and its continued use has resulted in delay of public service delivery and production
of financial reports necessary for making strategic and managerial decision.
The consolidated financial statements of the LGU have been prepared in accordance
with and comply with the Philippine Public Sector Accounting Standards (PPSAS).
The consolidated financial statements are presented in pesos, which is the functional
and reporting currency of the LGU. The accounting policies have been applied
starting the calendar year 2015.
2. Summary of Significant Accounting Policies
2.1 Basis of Accounting
The consolidated financial statements are prepared on an accrual basis in accordance

with the Philippine Public Sector Accounting Standards (PPSAS).
2.2 Revenue recognition
Revenue from non-exchange transactions
Taxes, fees and fines
The LGU recognizes revenues from taxes and fines when the event occurs and the
asset recognition criteria are met. To the extent that there is a related condition
attached that would give rise to a liability to repay the amount, liability is
recognized instead of revenue. Other non-exchange revenues are recognized
when it is improbable that the future economic benefit or service potential
10
associated with the asset will flow to the entity and the fair value of the asset can
be measured reliably.
Revenue from exchange transactions
Rendering of services
The LGU recognizes revenue from rendering of services by reference to the stage
of completion when the outcome of the transaction can be estimated reliably. The
stage of completion is measured by reference to labour hours incurred to date as a
percentage of total estimated labour hours.
Where the contract outcome cannot be measured reliably, revenue is recognized

only to the extent that the expenses incurred.
Sale of goods
Revenue from the sale of goods is recognized when the significant risks and
rewards of ownership have been transferred to the buyer, usually on delivery of
the goods and when the amount of revenue can be measured reliably and it is
probable that the economic benefits or service potential associated with the
transaction will flow to the LGU.
Interest income
Interest income is acquired using the effective yield method. The effective yield
discounts estimated future cash receipts through the expected life of the financial
asset to that asset‟s net carrying amount. The method applies this yield to the
principal outstanding to determine interest income each period.
Rental income
Rental income arising from operating leases on investment properties is accounted

for on a straight-line basis over the lease terms and included in revenue.
2.3 Investment Property
Investment properties are measured initially at cost, including transaction costs. The
carrying amount includes the replacement cost of components of an existing
investment property at the time that cost is incurred if the recognition criteria are met
and excludes the costs of day-to-day maintenance of an investment property.
Investment property acquired through a non-exchange transaction is measured at its

fair value at the date of acquisition. Subsequent to initial recognition, investment
properties are measured using the cost model and are depreciated over a 30-year
period.
11
Investment properties are derecognized either when they have been disposed of or
when the investment property is permanently withdrawn from use and no future
economic benefit or service potential is expected from its disposal. The difference
between the net disposal proceeds and the carrying amount of the asset is recognized
in the surplus or deficit in the period of de-recognition. Transfers are made to or from
investment property only when there is a change in use.
2.4 Property, plant and equipment
All property, plant and equipment are stated at cost less accumulated depreciation and
impairment losses. Cost includes expenditure that is directly attributable to the
acquisition of the items. When significant parts of property, plant and equipment are
required to be replaced at intervals, the LGU recognizes such parts as individual
assets with specific useful lives and depreciates them accordingly. Likewise, when a
major inspection is performed, its cost is recognized in the carrying amount of the
plant and equipment as a replacement if the recognition criteria are satisfied. All
other repair and maintenance costs are recognized in surplus or deficit as incurred.
Where an asset is acquired in a non-exchange transaction for nil or nominal
consideration the asset is initially measured at its fair value.
Depreciation on assets is charged on a straight-line basis over the useful life of the
asset.
Depreciation is charged at rates calculated to allocate cost or valuation of the asset

less any estimated residual value over its remaining useful life as prescribed by COA.
Leased assets may consist of vehicles and machinery. The assets‟ residual values and
useful lives are reviewed, and adjusted prospectively, if appropriate, at the end of
each reporting period. An asset‟s carrying amount is written down immediately to its
recoverable amount, or recoverable service amount, if the asset‟s carrying amount is
greater than its estimated recoverable amount or recoverable service amount. The
LGU derecognizes items of property, plant and equipment and/or any significant part
of an asset upon disposal or when no future economic benefits or service potential is
expected from its continuing use. Any gain or loss arising on de-recognition of the
asset (calculated as the difference between the net disposal proceeds and the carrying
amount of the asset) is included in the surplus or deficit when the asset is
derecognized.
Public Infrastructures were not previously recognized in the books. The LGU availed
of the 5-year transitional provision for the recognition of the Public Infrastructure.
For the first year of implementation of the PPSAS, the LGU will not recognize the
Public Infrastructure in the books of accounts.
2.5 Leases
LGU as a lessee
12
Finance leases are leases that transfer substantially the entire risks and benefits
incidental to ownership of the leased item to the LGU. Assets held under a finance
lease are capitalized at the commencement of the lease at the fair value of the leased
property or, if lower, at the present value of the future minimum lease payments. The
LGU also recognizes the associated lease liability at the inception of the lease. The
liability recognized is measured as the present value of the future minimum lease
payments at initial recognition. Subsequent to initial recognition, lease payments are
apportioned between finance charges and reduction of the lease liability so as to
achieve a constant rate of interest on the remaining balance of the liability. Finance
charges are recognized as finance costs in surplus or deficit.
An asset held under a finance lease is depreciated over the useful life of the asset.
However, if there is no reasonable certainty that the LGU will obtain ownership of
the asset by the end of the lease term, the asset is depreciated over the shorter of the
estimated useful life of the asset and the lease term.
Operating leases are leases that do not transfer substantially all the risks and benefits
incidental to ownership of the leased item to the LGU. Operating lease payments are
recognized as an operating expense in surplus or deficit on a straight-line basis over
the lease term.
LGU as a lessor
Leases in which the LGU does not transfer substantially all the risks and benefits of
ownership of an asset are classified as operating leases. Initial direct costs incurred in
negotiating an operating lease are added to the carrying amount of the leased asset
and recognized over the lease term.
Rent received from an operating lease is recognized as income on a straight-line basis

over the lease term. Contingent rents are recognized as revenue in the period in which
they are earned.
2.6 Financial instruments
Financial assets
Initial recognition and measurement
Financial assets are classified as financial assets at fair value through surplus or
deficit, loans and receivables, held-to-maturity investments or available-for-sale
financial assets, as appropriate. The LGU determines the classification of its
financial assets at initial recognition.
Purchases or sales of financial assets that require delivery of assets within a time
frame established by regulation or convention in the marketplace (regular way
13
trades) are recognized on the trade date, i.e., the date that the LGU commits to
purchase or sell the asset.
The LGU‟s financial assets include: cash and short-term deposits; trade and other
receivables; loans and other receivables and quoted and unquoted financial
instruments.
Subsequent measurement
The subsequent measurement of financial assets depends on their classification.
Financial assets at fair value through surplus or deficit
Financial assets at fair value through surplus or deficit include financial assets
held for trading and financial assets designated upon initial recognition at fair
value through surplus and deficit. Financial assets are classified as held for
trading if they are acquired for the purpose of selling or re-purchasing in the near
term. Financial assets at fair value through surplus or deficit are carried in the
statement of financial position at fair value with changes in fair value recognized
in surplus or deficit.
Loans and receivables
Loans and receivables are non-derivative financial assets with fixed or

determinable payments that are not quoted in an active market. After initial
measurement, such financial assets are subsequently measured at amortized cost
using the effective interest method, less impairment. Amortized cost is calculated
by taking into account any discount or premium on acquisition and fees or costs
that are an integral part of the effective interest rate. Losses arising from
impairment are recognized in the surplus or deficit.
Held-to-maturity
Non-derivative financial assets with fixed or determinable payments and fixed

maturities are classified as held to maturity when the LGU has the positive
intention and ability to hold it to maturity. After initial measurement to maturity
investments are measured at amortized cost using the effective interest method,
less impairment. Amortized cost is calculated by taking into account any discount
or premium on acquisition and fees or costs that are an integral part of the
effective interest rate. The losses arising from impairment are recognized in
surplus or deficit.
De-recognition
The LGU derecognizes a financial asset or, where applicable, a part of a financial
asset or part of a group of similar financial assets when:
14
a) The rights to receive cash flows from the asset have expired or is waived;
b) The LGU has transferred its rights to receive cash flows from the asset or has
assumed an obligation to pay the received cash flows in full without material
delay to a third party; and either: (a) the LGU has transferred substantially all
the risks and rewards of the asset; or (b) the LGU has neither transferred nor
retained substantially all the risks and rewards of the asset, but has transferred
control of the asset.
Impairment of financial assets
The LGU assesses at each reporting date whether there is objective evidence that
a financial asset or a group of financial assets is impaired. A financial asset or a
group of financial assets is deemed to be impaired if, there is objective evidence
of impairment as a result of one or more events that has occurred after the initial
recognition of the asset (an incurred „loss event‟) and that loss event has an
impact on the estimated future cash flows of the financial asset or the group of
financial assets that can be reliably estimated. Evidence of impairment may
include the following indicators:
a) The debtors or a group of debtors are experiencing significant financial

difficulty;
b) Default or delinquency in interest or principal payments;
c) The probability that debtors will enter bankruptcy or other financial
reorganization; and
d) Observable data indicates a measurable decrease in estimated future cash
flows (e.g. changes in arrears or economic conditions that correlate with
defaults).
Financial assets carried at amortized cost
For financial assets carried at amortized cost, the LGU first assesses whether
objective evidence of impairment exists individually for financial assets that are
individually significant, or collectively for financial assets that are not
individually significant. If the LGU determines that no objective evidence of
impairment exists for an individually assessed financial asset, whether significant
or not, it includes the asset in a group of financial assets with similar credit risk
characteristics and collectively assesses them for impairment. Assets that are
individually assessed for impairment and for which an impairment loss is, or
continues to be, recognized are not included in a collective assessment of
impairment.
If there is objective evidence that an impairment loss has been incurred, the
amount of the loss is measured as the difference between the assets carrying
amount and the present value of estimated future cash flows (excluding future
15
expected credit losses that have not yet been incurred). The present value of the
estimated future cash flows is discounted at the financial asset‟s original effective
interest rate. If a loan has a variable interest rate, the discount rate for measuring
any impairment loss is the current effective interest rate.
The carrying amount of the asset is reduced through the use of an allowance
account and the amount of the loss is recognized in surplus or deficit. If, in a
subsequent year, the amount of the estimated impairment loss increases or
decreases because of an event occurring after the impairment was recognized, the
previously recognized impairment loss is increased or reduced by adjusting the
allowance account. If a future write-off is later recovered, the recovery is credited
to finance costs in surplus or deficit.
Financial liabilities
Initial recognition and measurement
Financial liabilities within the scope of IPSAS 29 are classified as financial

liabilities at fair value through surplus or deficit or loans and borrowings, as
appropriate. The LGU determines the classification of its financial liabilities at
initial recognition.
All financial liabilities are recognized initially at fair value and, in the case of
loans and borrowings.
The LGU Group‟s financial liabilities include trade and other payables, bank
overdrafts, loans and borrowings.
Subsequent measurement
The measurement of financial liabilities depends on their classification.
Financial liabilities at fair value through surplus or deficit
Financial liabilities at fair value through surplus or deficit include financial

liabilities held for trading and financial liabilities designated upon initial
recognition as at fair value through surplus or deficit.
Loans and borrowings
After initial recognition, interest bearing loans and borrowings are subsequently
measured at amortized cost using the effective interest method. Gains and losses
are recognized in surplus or deficit when the liabilities are derecognized as well as
through the effective interest method amortization process.
16
Amortized cost is calculated by taking into account any discount or premium on
acquisition and fees or costs that are an integral part of the effective interest rate.
De-recognition
A financial liability is derecognized when the obligation under the liability is

discharged or cancelled or expires.
When an existing financial liability is replaced by another from the same lender
on substantially different terms, or the terms of an existing liability are
substantially modified, such an exchange or modification is treated as a de-
recognition of the original liability and the recognition of a new liability.
Offsetting of financial instruments
Financial assets and financial liabilities are offset and the net amount reported in
the consolidated statement of financial position if there is a currently enforceable
legal right to offset the recognized amounts and there is an intention to settle on a
net basis, or to realize the assets and settle the liabilities simultaneously.
Fair value of financial instruments
The fair value of financial instruments that are traded in active markets at each
reporting date is determined by reference to quoted market prices or dealer price
quotations (bid price for long positions and ask price for short positions), without
any deduction for transaction costs.
2.7 Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and cash at bank, deposits on call
and highly liquid investments with an original maturity of three months or less, which
are readily convertible to known amounts of cash and are subject to insignificant risk
of changes in value. For the purpose of the consolidated statement of cash flows, cash
and cash equivalents consist of cash and short-term deposits as defined above, net of
outstanding bank overdrafts.
2.8 Inventories
Inventory is measured at cost upon initial recognition. To the extent that inventory
was received through non-exchange transactions (for no cost or for a nominal cost),
the cost of the inventory is its fair value at the date of acquisition.
Costs incurred in bringing each product to its present location and condition is
accounted for, as follows:
a) Raw materials: purchase cost using the weighted average cost method;
17
b) Finished goods and work in progress: cost of direct materials and labour and a
proportion of manufacturing overheads based on the normal operating
capacity, but excluding borrowing costs.
After initial recognition, inventory is measured at the lower of cost and net realizable
value. However, to the extent that a class of inventory is distributed or deployed at no
charge or for a nominal charge, that class of inventory is measured at the lower of
cost and current replacement cost.
Net realizable value is the estimated selling price in the ordinary course of operations,
less the estimated costs of completion and the estimated costs necessary to make the
sale, exchange, or distribution. Inventories are recognized as an expense when
deployed for utilization or consumption in the ordinary course of operations of the
LGU.
2.9 Provisions
Provisions are recognized when the LGU has a present obligation (legal or
constructive) as a result of a past event, it is probable that an outflow of resources
embodying economic benefits or service potential will be required to settle the
obligation and a reliable estimate can be made of the amount of the obligation.
Where the LGU expects some or all of a provision to be reimbursed, for example,
under an insurance contract, the reimbursement is recognized as a separate asset only
when the reimbursement is virtually certain.
2.10 Nature and purpose of reserve
The LGU creates and maintains reserves in terms of specific requirements.
Sinking Fund
2.11 Changes in accounting policies and estimates
The LGU recognizes the effects of changes in accounting policy retrospectively. The
effects of changes in accounting policy are applied prospectively if retrospective
application is impractical.
The LGU recognizes the effects of changes in accounting estimates prospectively by

including in surplus or deficit.
2.12 Borrowing costs
Borrowing costs are capitalized against qualifying assets as part of property, plant and
equipment. Such borrowing costs are capitalized over the period during which the
18
asset is being acquired or constructed and borrowings have been incurred.
Capitalization ceases when construction of the asset is complete. Further, borrowing
costs are charged to the statement of financial performance.
2.13 Related parties
The LGU regards a related party as a person or an entity with the ability to exert
control individually or jointly, or to exercise significant influence over the LGU, or
vice versa. Members of key management are regarded as related parties and comprise
the Governor, Mayors, Vice-Governors and Vice-Mayors, Sanggunian Members,
Committee Officials and Members, Accountants, Treasurers, Budget Officers,
General Services and all Chiefs of Departments/Divisions.
2.14 Budget information
The annual budget is prepared on the modified cash basis, that is, all planned costs
and income are presented in a single statement to determine the needs of the LGU.
As a result of the adoption of the Modified cash basis for budgeting purposes, there
are basis, timing or entity differences that would require reconciliation between the
actual comparable amounts and the amounts presented as a separate additional
financial statement in the statement of comparison of budget and actual amounts.
Explanatory comments are provided in the notes to the annual financial statements;
first, the reasons for overall growth or decline in the budget are stated, followed by
details of overspending or under-spending on line items.
2.15 Significant judgments and sources of estimation uncertainty
Judgments
In the process of applying the LGU‟s accounting policies, management has made
judgments, which have the most significant effect on the amounts recognized in the
consolidated financial statements.
Operating lease commitments – LGU as Lessor
The LGU has entered into property leases of certain of its properties. The LGU has
determined, based on an evaluation of the terms and conditions of the arrangements,
(such as the lease term not constituting a substantial portion of the economic life of
the commercial property) that it retains all the significant risks and rewards of
ownership of the properties and accounts for the contracts as operating leases.
Estimates and assumptions
The key assumptions concerning the future and other key sources of estimation
uncertainty at the reporting date, that have a significant risk of causing a material
adjustment to the carrying amounts of assets and liabilities within the next financial
19
year, are described below. The LGU based its assumptions and estimates on
parameters available when the consolidated financial statements were prepared.
However, existing circumstances and assumptions about future developments may
change due to market changes or circumstances arising beyond the control of the
LGU. Such changes are reflected in the assumptions when they occur.
Useful lives and residual values
The useful lives and residual values of assets are assessed using the following
indicators to inform potential future use and value from disposal:
a) The condition of the asset based on the assessment of experts employed by

the LGU;
b) The nature of the asset, its susceptibility and adaptability to changes in

technology and processes;
c) The nature of the processes in which the asset is deployed; and
d) Changes in the market in relation to the asset
Where the fair value of financial assets and financial liabilities recorded in the
statement of financial position cannot be derived from active markets, their fair value
is determined using valuation techniques including the discounted cash flow model.
The inputs to these models are taken from observable markets where possible, but
where this is not feasible, judgment is required in establishing fair values. Judgment
includes the consideration of inputs such as liquidity risk, credit risk and volatility.
Changes in assumptions about these factors could affect the reported fair value of
financial instruments.
Receivables
Receivables are amounts owed by consumers, and are presented net of impairment
losses. The LGU has a credit risk policy in place, and the exposure to credit risk is
monitored on an on-going basis. The LGU is compelled, by its constitutional
mandate, to provide all of its residents with basic minimum services, without recourse
to an assessment of creditworthiness. There were no material changes in the exposure
to credit risk and its objectives, policies and processes for managing and measuring
the risk during the year under review.
Cash and cash equivalents
The LGU limits its exposure to credit risk by investing cash and cash equivalents with
only reputable financial institutions that have a sound credit rating, and within
specific guidelines set in accordance with the Sanggunian‟s approved investment
20
policy. Consequently, the LGU does not consider there to be any significant exposure
to credit risk.
Liquidity risk
Liquidity risk is the risk of the LGU not being able to meet its obligations as they fall
due. The LGU‟s approach to managing liquidity risk is to ensure that sufficient
liquidity is available to meet its liabilities when due, without incurring unacceptable
losses or risking damage to the LGU‟s reputation.
The LGU ensures that it has sufficient cash on demand to meet expected operating
expenses through the use of cash flow forecasts.
Note 3 – Cash and Cash Equivalents
The breakdown of cash and cash equivalents is as follows:
Particulars December 31, 2018 December 31, 2017

Cash on Hand
Cash - Local Treasury 30,014,781.74 4,094,984.02
Petty Cash 99,638.34 14,638.34
Subtotal 30,114,420.08 4,109,622.36
Cash in Bank - Local Currency
Cash in Bank -Local Currency, Current Account 959,956,474.75 954,404,050.73
Cash in Bank -Local Currency, Savings Account 283,093,756.62 283,093,756.62
Subtotal 1,243,050,231.37 1,237,497,807.35
Total Cash and Cash Equivalents 1,273,164,651.45 1,241,607,429.71
Cash in banks earns interest based on the prevailing bank deposit rates. Short-term
deposits are made for varying periods, depending on the immediate cash requirements of the
LGU and earn interest at the respective short-term deposit rate. The LGU bank balances
include an amount which must be used on infrastructure projects.
Note 4 – Current Receivables
The breakdown of receivables is shown below:

Loans Receivable
Loans Receivable - GOCCs 11,070,000.00 1,500,000.00
Loans Receivable - Others 7,218,860.47 16,788,860.47
Subtotal 18,288,860.47 18,288,860.47
Inter-Agency Receivables
Due from NGAs 42,747,989.38 42,747,989.38
21
Due from GOCCs 7,500,000.00 7,500,000.00
Due from LGUs 41,711,519.52 37,216,481.14
Subtotal 91,959,508.90 87,464,470.52
Intra-Agency Receivables
Due from Other Funds 31,534,027.05 2,235,363.66
Due from Local Economic Enterprise 10,392,203.76 -
Subtotal 41,926,230.81 2,235,363.66
Advances
Advances for Operating Expenses 15,023,685.87 10,990,065.18
Advances for Payroll 5,329,969.54 5,979,367.29
Advances to Special Disbursing Officer 81,175,000.00 82,325,000.00
Advances to Officers and Employees 4,053,741.75 3,743,438.60
Subtotal 105,582,397.16 103,037,871.07
Other Receivables
Due from Officers and Employees 70,885.35 69,955.06
Due from NGOs/POs 33,369,436.87 36,288,502.87
Other Receivables 9,650,191.64 6,244,709.16
Subtotal 43,090,513.86 42,603,167.09
Allowance for Impairment Losses - -
Total Receivables 300,847,511.20 253,629,732.81
Transfers from other government agencies represent those funds received for
specific projects undertaken by the LGU for specific purpose. These funds were received on
the basis of the project budgets submitted. Accordingly, the LGU is contractually bound to
spend these funds only in connection with the projects. Furthermore, the contracts stipulate
that the funds received for the project may only be applied to the costs incurred for the
project, as and when the phases of the project are certified as complete. The conditions
remaining therefore represent phases of the projects that are yet to be certified as complete.
Return of the unspent portion of the fund is subject to the conditions stated in the respective
Memorandum of Agreements executed between the LGU and the proponent government
agencies.
Note 4a – Ageing Analysis of Receivables
As at December 31, 2018, the ageing analysis of current exchange receivables is as follows:
Particulars Total Neither Past 31-90 Days More than More than 1 Year
Due/ 90 Days
Nor Impaired
Due from NGAs
GF 42,531,325.18 42,531,325.18
SEF 205,414.30 205,414.30
TF 11,249.90 11,249.90
Subtotal 42,747,989.38 42,747,989.38
Due from GOCCs-GF 7,500,000.00 7,500,000.00
22
Particulars Total Neither Past 31-90 Days More than More than 1 Year
Due/ 90 Days
Nor Impaired
Due from LGUs
GF 30,926,070.44 2,019,500.00 2,306,500.00 9,525,663.00 17,074,407.44
SEF 4,286,253.74 30,000.00 1,360,000.00 2,461,253.74 435,000.00
TF 6,499,195.34 2,000,000.00 1,544,982.79 2,954,212.55
Subtotal 41,711,519.52 2,049,500.00 5,666,500.00 13,531,899.53 20,463,619.99
Due from Other Funds
GF 1,126,017.83 (9,503,254.98) 6,090.70 10,623,182.11
SEF 45,000.00 45,000.00
TF 30,363,009.22 24,417,477.56 5,923,807.75 0.49 21,723.42
Subtotal 31,534,027.05 14,914,222.58 5,929,898.45 0.49 10,689,905.53
Due from LEE-Prov.'l Hosp. 10,392,203.76 10,392,203.76
Adv. for Operating Expenses
GF 11,192,589.77 2,986,264.56 2,766,578.15 2,739,749.60 2,699,997.46
SEF 937,096.00 100,000.00 491,496.00 232,600.00 113,000.00
TF 2,894,000.10 145,000.00 2,750,000.00 (999.90)
Subtotal 15,023,685.87 3,231,264.56 3,258,074.15 5,722,349.60 2,811,997.56
Advances for Payroll-GF 5,329,969.54 (10,000.00) 10,000.00 5,329,969.54
Advances to SDO-GF 81,175,000.00 9,100,000.00 72,075,000.00
Advances to Officers and Employees
GF 3,684,253.75 (123,849.30) 630,979.10 602,667.50 2,574,456.45
TF 369,488.00 (179,480.00) 277,930.00 121,430.00 149,608.00
Subtotal 4,053,741.75 (303,329.30) 908,909.10 724,097.50 2,724,064.45
Due from Officers and Employees-GF 70,885.35 (6,041.92) 0.60 14,311.66 62,615.01
Due from NGOs/POs
GF 16,396,185.12 16,396,185.12
TF 16,973,251.75 16,973,251.75
Subtotal 33,369,436.87 - - - 33,369,436.87
Other Receivables
GF 6,315,590.60 4,075,160.63 100,000.02 82,646.84 2,057,783.11
SEF 3,211,822.93 (50,000.00) 601,205.84 - 2,660,617.09
TF 122,778.11 35,325.00 1,031.71 86,421.40
Subtotal 9,650,191.64 4,025,160.63 736,530.86 83,678.55 4,804,821.60
Loans Receivable
GF 11,070,000.00 9,570,000.00 1,500,000.00
SEF 7,018,860.47 (9,570,000.00) 16,588,860.47
TF 200,000.00 200,000.00
Subtotal 18,288,860.47 - - - 18,288,860.47
Grand Total 300,847,511.20 34,292,980.31 25,599,913.16 20,086,337.33 220,868,280.40
Note 5 – Inventories

Inventory Held for Distribution
Food Supplies for Distribution 1,720,556.00 1,093,478.00
Welfare Goods for Distribution 9,564,797.00 9,616,997.00
Drugs and Medicines for Distribution 648,075.62 622,909.00
Agricultural and Marine Supplies for Distribution 25,207,343.00 6,872,238.00
Agricultural Produce for Distribution 235,600.00 235,600.00
Property and Equipment for Distribution 6,996,323.50 5,934,923.50
Other Supplies and Materials for Distribution 2,940,294.25 1,823,796.00
Subtotal 47,312,989.37 26,199,941.50
23
Inventory Held for Consumption
Office Supplies Inventory 9,685,150.24 3,522,106.54
Accountable Forms, Plates and Stickers 1,231,582.22 1,474,606.09
Non-Accountable Forms Inventory 291,500.00 199,500.00
Animal/Zoological Supplies Inventory 2,122,125.00 958,289.00
Food Supplies Inventory 50,088.00 50,088.00
Drugs and Medicines Inventory 17,042,176.90 9,162,990.30
Medical, Dental and Laboratory Supplies Inventory 25,911,296.43 8,040,545.48
Agricultural and Marine Supplies Inventory 1,506,157.25 -
Textbooks and Instructional Materials Inventory 99,050.00 99,050.00
Military, Police and Traffic Supplies Inventory 4,158.00 4,158.00
Construction Materials Inventroty 931,687.95 648,786.45
Other Supplies and Materials Inventory 16,921,584.20 11,957,947.25
Subtotal 75,796,556.19 36,118,067.11
Total Inventories 123,109,545.56 62,318,008.61
Note 6 – Prepayments and Deferred Charges
This group of accounts is broken down as follows:

Prepayments
Advances to Contractors 74,532,300.32 39,493,270.30
Prepaid Registration 102,289.77 158,400.00
Prepaid Insurance 854,737.16 2,681,839.15
Other Prepayments 85,268.88 204,063.75
Total Prepayments and Deferred Charges 75,574,596.13 42,537,573.20
Note 7 – Investments

Investments
Deposits on Letter Credits 63,499,873.22
Subtotal 63,499,873.22
Other Investments
Credit Surety Fund with DBP - GSC 2,950,000.00 2,950,000.00
Credit Surety Fund with LBP - GSC 3,050,000.00 3,050,000.00
Subtotal 6,000,000.00 6,000,000.00
Sinking Fund
LBP - Alabel S/A 2071-0441-92 53,652.98 53,652.98
DBP - GSC DSA S/A 0925-007044-530 21,111.74 21,111.74
Subtotal 74,764.72 74,764.72
Total Investments 6,074,764.72 69,574,637.94
24
Investments as of December 31, 2017 amounting to ₱ 69,574,637.94 were presented
under current assets in the prior year‟s statement of financial position. This year, the
remaining balance of ₱ 6,074,764.72 is presented under non-current assets according to its
term and nature.
Note 8 - Investment Property

Investment Property
Investment Property - Land 3,146,000.00 3,146,000.00
Total Investment Property 3,146,000.00 3,146,000.00
The correct area of the land donated by Sarangani Agricultural Co., Inc. to the
Province of Sarangani based on the Deed of Donation dated March 23, 1993, is 260,104
square meters, more or less with an appraised value of ₱7,839,120.00 registered in the name
of Sarangani Province under TCT-T-7205 dated April 15, 1996 and recorded on September
30, 2007.
Note 9 - Property, Plant and Equipment
Particulars Balance as of Transferred/ Balance as of

December 31, 2017 Reclassified December 31, 2018
Land
Land 25,345,985.74 3,489,400.00 28,835,385.74
Subtotal 25,345,985.74 3,489,400.00 28,835,385.74
Land Improvements
Other Land Improvements 20,347,153.97 20,347,153.97
Subtotal 20,347,153.97 20,347,153.97
Infrastructure Assets
Road Networks 362,847,430.58 329,201,814.73 692,049,245.31
Flood Control System 16,112,026.49 16,112,026.49
Water Supply System 148,424,798.05 6,072,995.82 154,497,793.87
Parks, Plazas and Monuments 200,000.00 200,000.00
Other Infrastructure Assets 19,266,251.96 19,266,251.96
Subtotal 546,850,507.08 335,274,810.55 882,125,317.63
Buildings and Other Structures
Buildings 195,553,452.02 215,286.00 195,768,738.02
School Building 14,997,896.54 14,997,896.54
Hospitals and Health Centers 34,699,878.30 34,699,878.30
Other Structures 27,302,187.22 27,302,187.22
Subtotal 272,553,414.08 215,286.00 272,768,700.08
Machinery and Equipment
Machinery 251,900.00 251,900.00
Office Equipment 19,701,635.06 1,689,534.00 21,391,169.06
ICT Equipment 56,278,402.93 5,855,473.52 62,133,876.45
Agricultural and Forestry Equipment 2,735,767.00 2,735,767.00
25
Particulars Balance as of Transferred/ Balance as of
December 31, 2017 Reclassified December 31, 2018
Marine and Fishery Equipment 499,000.00 499,000.00
Communication Equipment 19,612,415.76 388,844.00 20,001,259.76
Construction and Heavy Equipment 205,767,037.03 64,200,000.00 269,967,037.03
Disaster Response and Rescue Eqpt. 523,605.00 523,605.00
Military, Police and Security Equipment 2,551,970.00 48,180.00 2,600,150.00
Medical Equipment 29,630,098.67 16,935,566.24 46,565,664.91
Sports Equipment 215,504.00 215,504.00
Technical and Scientific Equipment 4,773,138.49 591,370.00 5,364,508.49
Other Machinery and Equipment 22,644,104.81 1,737,052.00 24,381,156.81
Subtotal 364,685,578.75 91,945,019.76 456,630,598.51
Transportation Equipment
Motor Vehicles 139,592,204.81 14,808,250.00 154,400,454.81
Watercrafts 3,113,131.33 3,113,131.33
Other Transportation Equipment 30,000.00 30,000.00
Subtotal 142,735,336.14 14,808,250.00 157,543,586.14
Furniture, Fixtures and Books
Furniture and Fixtures 19,268,927.81 1,391,468.50 20,660,396.31
Books 622,224.40 622,224.40
Subtotal 19,891,152.21 1,391,468.50 21,282,620.71
Construction in Progress
CIP - Land Improvements 75,245,885.21 75,245,885.21
CIP - Infrastructure Assets 250,613,401.96 (103,328,442.34) 147,284,959.62
CIP - Building and Other Structures 33,640,579.94 285,649,216.98 319,289,796.92
Subtotal 359,499,867.11 182,320,774.64 541,820,641.75
Other Property, Plant and Equipment
Work/Zoo Animals 1,348,050.00 10,419,333.19 11,767,383.19
Other Property, Plant and Equipment 322,103.00 322,103.00
Subtotal 1,670,153.00 10,419,333.19 12,089,486.19
Total Property, Plant and Equipment 1,753,579,148.08 639,864,342.64 2,393,443,490.72
Less: Accumulated Depreciation 618,931,427.11 119,422,078.18 738,353,505.29
Net Book Value 1,134,647,720.97 520,442,264.46 1,655,089,985.43
The LGU measured the residual value of all items of property, plant and equipment,
but does not expect a residual value of these assets, because these will be utilized for their
entire economic lives and do not have a significant scrap value. During the current financial
year, the LGU reviewed the estimated useful lives and residual values of property, plant and
equipment, where appropriate.
As of CYs ending December 31, 2018 and December 31, 2017, we have transferred
respectively ₱341,645,673.97 and ₱27,400,855.06 worth of Property, Plant and Equipment
acquired/constructed during the implementation of multiple development projects and
activities under various trust fund accounts, to the General Fund which were booked as
income from subsidies from other funds (657). Refer to the Property, Plant and Equipment
classification below, to wit:
Completed projects under Trust Fund (Transferred to GF)

Code Description December 31, 2018 December 31, 2017
1-07-04-020 (212) School Buildings - 7,407,020.50
26
Code Description December 31, 2018 December 31, 2017
1-07-05-020 (221) Office Equipment 884,436.00 1,321,770.00
1-07-07-010 (222) Furniture and Fixtures 1,229,760.00 187,734.00
1-07-07-020 (224) Books - 5,139.00
1-07-05-030 (223) ICT Equipment 4,240,227.28 1,679,610.12
1-07-05-040 (227) Agricultural and Forestry Equipment - -
1-07-05-070 (229) Communication Equipment 329,444.00 880,590.00
1-07-05-070 (233) Medical, Dental & Lab. Equipment 6,657,500.00 2,590,350.00
1-07-05-990 (240) Other Machuneries & Equipment 954,614.00 675,388.41
1-07-06-010 (241) Motor Vehicles 3,192,000.00 5,932,000.00
1-07-03-010 (251) Road Networks 324,157,692.69 6,474,253.03
1-07-05-140 (236) Technical & Scientific Equipment - 247,000.00
Total 341,645,673.97 27,400,855.06
Road Networks
Road network in the amount of ₱324,157,692.69 represents those assets completed

under Trust Fund Account as of December 31, 2018 which were duly transferred to the
General Fund. The total Road network Balance amount composed of ₱96,589,671.74
completed PRDPs, ₱135,993,763.43 KALSADA Projects, ₱89,988,824.15 of CMGPs and
₱1,585,433.37 completed PPAs funded by LDRRMF.
Since the start of CY 2006 after the Provincial Government of Sarangani has adopted
and been installed with an e-NGAS (electronic New Government Accounting System) as has
been designed by the Commission on Audit (COA), we were not able to have transferred our
completed Construction-In-Progress infrastructures due to some complication on group codes
and sub-codes between construction-in-progress vis-à-vis Public Infrastructures group code
and sub-codes. Their codes were not properly harmonized in such a way that completed
construction-in-progress account can easily by transferred to the Registry of Public
Infrastructures.
However, as of the period ended September 30, 2017, we have substantially adjusted
and transferred Construction in Progress accounts from CY 2015 and backward to its
appropriate asset accounts.
There were buildings and other structures constructed on prior years by the
Department of Public Works and Highways (DPWH) & the Municipality of Alabel (LGU-
Alabel) which were recorded only in the books of account of the Province as of September
30, 2007, to wit:

Construction by DPWH
Provincial Capitol Building 57,243,948.50 57,243,948.50
Provincial Gymnasium 12,517,009.45 12,517,009.45
Grand Stand 20,300,000.00 20,300,000.00
Guesthouse - Club House 1,350,000.00 1,350,000.00
Guesthouse - Kasfala 100,009,216.86 100,009,216.86
27
Swimming Pool 6,878,716.32 6,878,716.32
National Agency Office Building 13,152,208.80 13,152,208.80
Subtotal 211,451,099.93 211,451,099.93
Construction by LGU-Alabel
Regional Learning Center 3,699,965.66 3,699,965.66
Subtotal 3,699,965.66 3,699,965.66
Total 215,151,065.59 215,151,065.59
The cost of Environmental Conservation and Protection Center (ECPC) Building in

the amount of ₱23,238,260.30 was recorded in the books of Sarangani Province as of
December 2007 based on the Deed of Donation executed by and between DENR, as
represented by Secretary Angelo T. Reyes and Province of Sarangani, as represented by
Governor Miguel Rene A. Dominguez on May 2006.
Note 10 – Biological Assets
Biological assets are composed of the following:

Bearer Biological Assets
Breeding Stocks 1,531,080.00 935,550.00
Total Biological Assets 1,531,080.00 935,550.00
Note 11 – Liabilities
Note 11a – Financial Liabilities

Payables
Accounts Payable 4,879,241.63 3,891,307.57
Due to Officers and Employees 72,594.25 72,594.25
Subtotal 4,951,835.88 3,963,901.82
Bills/Bonds/Loans Payable
Loans Payable - Domestic 26,166,779.23 22,655,488.80
Subtotal 26,166,779.23 22,655,488.80
Total Financial Liabilities 31,118,615.11 26,619,390.62
Trade payables are non-interest bearing and are normally settled on 60-days terms.
Other payables are non-interest bearing and have an average term of six months. Interest
payable is normally settled quarterly throughout the financial year.
The current portion of the Domestic Loans Payable maturing for ensuing CY 2019
has been reclassified as part of Current Liabilities presented as Financing Liabilities in the
amount of ₱ 26,166,779.23 (includes principal and interest payable within CY 2019).
28
Note 11b – Inter-Agency Payables

Inter-Agency Payables
Due to BIR 13,685,019.08 6,304,455.89
Due to GSIS 6,252,067.22 5,435,340.36
Due to PAG-IBIG 1,166,115.93 1,205,430.56
Due to PHILHEALTH 432,113.56 471,615.54
Due to NGAs 574,204,342.04 587,585,015.39
Due to GOCCs 83,599.35 162,302.78
Due to LGUs 20,878,279.47 3,072,570.65
Total Inter-Agency Payables 616,701,536.65 604,236,731.17
Note 11c – Intra-Agency Payables

Intra-Agency Payables
Due to Other Funds 37,044,886.87 424,902.92
Total Intra-Agency Payables 37,044,886.87 424,902.92
Note 11d-Trust Liabilities

Trust Liabilities
Trust Liabilities - DRRM Fund 74,033,956.10 40,629,631.60
Guaranty/Security Deposits Payable 55,850,351.28 23,821,965.22
Total Trust Liabilities 129,884,307.38 64,451,596.82
Note 12 – Non-Current Liabilities

Financial Liabilities
Loans Payable - Domestic 70,119,048.21 101,949,699.64
Sub-total 70,119,048.21 101,949,699.64
Deferred Credits/Unearned Income
Deferred Real Property Tax 636,712.44 563,577.50
Deferred Special Education Tax 401,456.07 333,331.97
Other Deferred Credits 3,632,796.04 3,331,875.11
Sub-total 4,670,964.55 4,228,784.58
Other Payables
Other Payables - General Fund 8,266,805.04 6,402,362.14
Other Payables - Trust Fund 250,747,821.36 160,978,020.96
Sub-total 259,014,626.40 167,380,383.10
Total Non-Current Liabilities 333,804,639.16 273,558,867.32
29
The Provincial Government of Sarangani engaged a 7-Year Term Loan with Land
Bank of the Philippines, Inc. – GSC in CY 2016 intended for the Development of Road
Network, Maintenance and Operation in the amount of ₱ 147,260,677.24, out of the
approved loan line of ₱ 150,000,000.00, at an interest rate of 4% p.a which is subject to a
quarterly re-pricing. The interest rate was increased to 4.15% during the last quarter of 2018.
The Development Loan (Heavy Equipment Loan) is payable at twenty six (26) equal
quarterly amortizations which started in the last month of the third quarter of CY 2016 and
every quarter thereafter until March 17, 2023.
The loan releases for a total sum of One Hundred Forty Seven Million Two
Hundred Sixty Thousand Six Hundred Seventy Seven & 24/100 Pesos (₱ 147,260,677.24)
as per Promissory Notes (PN) enumerated hereunder were consolidated under Promissory
Note No. 9666-TL16-006-001 dated September 19, 2016, viz:
Particulars Amount
Loan Releases
PN No. 9666-TL-002-001 dtd. March 17, 2016 11,600,000.00
PN No. 9666-TL-002-002 dtd. March 18, 2016 (covered with Int'l LC) 63,499,873.22
PN No. 9666-TL-002-003 dtd. September 8, 2016 72,160,804.02
Total Loan Releases 147,260,677.24
The 7-Year Term Loan with Land Bank of the Philippines, Inc. matures on March 17,
2023. For Financial Statement presentation, the non-current portion of the Loans Payable –
Domestic in the amount of ₱70,119,048.21 pertains to obligations maturing in CY 2020 up to
the first quarter of CY 2023.
Note 13 - Government Equity
Note 13.1 – Component:

GF SEF Total Total
a. Property, Plant & Equipt. -Including 1,655,089,985.43 3,695,371.66 1,658,785,357.09 933,396,774.16
Construction in Progress, Public Infrastructure
and Other fixed Assets
b. Capital Outlay and Continuing Appropriation 280,363,356.75 793,928.40 281,157,285.15 91,993,230.63
c. Obligated Allotments with no liability had - - - 138,285,014.88
been recognized
d. Equity allocated to settle existing obligations 105,983,700.24 7,401,731.00 113,385,431.24 132,707,563.68
e. Available for Operations 188,112,321.56 48,544,354.28 236,656,675.84 542,723,181.04
Total 2,229,549,363.98 60,435,385.34 2,289,984,749.32 1,839,105,764.39
Note 13.2 – Prior Year’s Adjustment
13.2.1 The following collections pertaining to Prior Years‟ credited transactions of

General Fund were treated by the Provincial Treasurer‟s Office as current
Revenue Collection being collected and deposited within the calendar year
2018, to wit:
30
Particulars Reference Amount
Collections of Prior Years' RPT
1/05/18 MT Glan, 35% share for Oct-Nov. 2017 ColJ-01-00028 283,034.62
1/18/18 MT Maasim, 35% share for Nov. 2017 ColJ-01-00346 56,532.79
1/31/18 MT Maitum, 35% share for Sept.-Dec. 2017 ColJ-01-00767 168,994.12
2/19/18 MT Maasim, 35% share for Dec. 2017 ColJ-02-02577 246,397.74
2/21/18 MT Malapatan, 35% share for Oct.-Dec. 2017 ColJ-02-02590 117,068.67
2/28/18 MT Glan, 35% share for Dec. 2017 ColJ-02-02639 404,268.46
5/03/18 MT Kiamba, 35% share for Oct.-Dec. 2017 ColJ-05-06265 186,562.88
08/03/18 MT Alabel, 35% share for Nov. 2017 OR No. 5182356 102,199.66
08/03/18 MT Alabel, 35% share for Dec. 2017 OR No. 5182357 425,743.72
08/17/18 MT Malungon, 35% share for Dec. 2017 OR No. 5182388 132,475.29
Subtotal 2,123,277.95
Fund Transfer from TF-PHIC Collections to GF
01/03/18 Maasim Mun. Hosp.-PHIC for Oct. 2017 ColJ-01-21401 127,874.47
01/03/18 Maasim Mun. Hosp.-PHIC for Sept. 2017 ColJ-01-21405 102,775.69
01/09/18 Malungon Mun. Hosp.-PHIC for Sept.6-Oct. 26, 2017 ColJ-01-00068 73,230.00
01/17/18 Malungon Mun. Hosp.-PHIC for Oct. 27-Nov. 21, 2017 ColJ-01-00326 23,080.00
01/17/18 Glan Medicare-PHIC for June-Oct. 18, 2017 ColJ-01-00327 494,800.00
01/30/18 Maasim Mun. Hosp.-PHIC for June-Nov. 17, 2017 ColJ-01-00737 80,875.61
03/20/18 Kiamba-PHIC for June-Nov. 2017 ColJ-03-03683 205,198.03
03/28/18 Malungon Mun. Hosp.-PHIC for Nov.22-Dec.27 2017 ColJ-03-03820 56,000.00
06/14/18 Maasim Mun. Hosp.-PHIC collection for Nov. 2017 ColJ-06-07970 80,875.00
07/23/18 Glan Medicare-Nov. 16-Dec. 2017 OR No. 5182181 280,250.00
08/13/18 Maasim Mun. Hosp.-Dec. 2017 OR No. 5182192 171,938.80
Subtotal 1,696,897.60
Other Receipts/Accrued Receivable CY 2017
01/10/18 Mark A. Escanilla-refund of double PBGE 2017 ColJ-01-00077 10,000.00
01/17/18 DTI Office Rental Oct.16-Dec.15, 2017 ColJ-01-00322 10,600.00
01/17/18 DTI-C. Mirafuentes-Unused Portion of C/A ColJ-01-00322 5,000.00
02/06/18 SSS-Bajada-Electricity Consumption Payment ColJ-02-00034 2,143.00
02/08/18 DTI-Sar. Office Rental for Dec. 16-Jan.15,2018 ColJ-02-02058 2,650.00
03/28/18 Edison Dev. & Const. Electric Bill Jun.-Oct. 2017 ColJ-03-03058 45,842.00
03/28/18 Edison Dev. & Const. Electric Bill Jun.-Dec. 2017 ColJ-03-03825 2,622.00
04/02/18 PCSO-Receipt of 5% LGU share ColJ-03-03829 49,965.36
04/04/18 30% of Minning Occupational Fee 08/20/15-08/19/16 ColJ-04-04536 107,075.53
04/18/18 Atty. Emma V. Peralta-Nebranrefund for 1 day salary ColJ-04-04604 3,018.90
05/04/18 SEMCO Paymentof Electric Bills Jul-Dec. 2017 ColJ-04-04791 40,678.25
05/09/18 JCLAM Builders-Payment of power bill for Sept.-Dec 2017 ColJ-05-06298 8,758.27
05/28/18 Mana Gasoline Service Station-Refund of Payment without ColJ-05-06340 38,581.32
authorized appropriation for fuel used of SHA 376 & SkS892
06/01/18 JVF Comm'l. 163 days LD on one unit Isuzu ColJ-05-06794 4,075,000.00
Tractor Head Couple with DropBed Semi-Trailer pn 20236
06/08/18 Verguz. Const.-Payment of Power Bill OthJ-06-08736 1,760.00
06/08/18 BC of Lagundi, Kiamba-refund to Unused Advances ColJ-06-07776 1,975.00
09/26/18 Edison Devt. & Construction-Electric and Water Bill OR No. 5184384 21,715.00
Oct.-Dec. 2017
01/07/18 Philhealth Ded'ns. of SEF employees unremitted OR No. 5185453 13,475.00
01/08/18 Philhealth Ded'ns. of various employees unremitted OR No. 5185483 15,725.00
12/21/18 Certification fee-Minando Manalo OR No. 5186396 50.00
12/21/18 Certification fee-Charlito Berun-land holding OR No. 5186399 50.00
31
07/27/2018 SEMPCO-Electric bill-June 2017 OR No. 5182447 336.00
07/27/2018 SEMPCO Canteen-Electric bill-Sept. 2017 OR No. 5182449 10,666.00
07/27/2018 SEMPCO-Electric bill Feb. 2017-Dec. 2017 OR No. 5182448 11,360.00
05/04/2018 SEMPCO-Payment of Electrict bill Nov.-Dec. 2017 OR No. 5180045 428.25
05/04/2018 SEMPCO-Payment of Electrict bill Aug.-Nov. 2017 OR No. 5180046 17,300.00
05/04/2018 SEMPCO-Payment of Electrict bill Jul.-Aug. 2017 OR No. 5180047 22,950.00
10/26/2018 SEMPCO-Electric bill payment Oct.-Dec. 2017 OR No. 518290 27,824.00
Subtotal 4,621,240.88
Total 8,441,416.43
13.3.2 Likewise, Special Education Fund (SEF) collections pertaining to Prior Years‟
credited transactions were also treated by the Provincial Treasurer‟s Office as
current Revenue Collection being collected and deposited within the calendar
year 2018, to wit:

Collection of 50% Share on Prior Years' RPT
1/26/18 MT Glan- Share for CY 2017 ColJ-01-00052 367,780.20
1/31/18 MT Maitum- Share for Nov. 2017 OR No. 748940 39,768.80
1/31/18 MT Maitum- Share for Dec. 2017 OR No. 748941 173,992.36
02/23/18 MT Malapatan-Share for Oct. 2017-Dec. 2017 ColJ-02-00085 153,805.55
02/28/18 MT Alabel-Share for Jul.-Dec. 2017 ColJ-02-00094 813,713.19
04/20/18 MT Kiamba-Share on RPT for Jul.-Dec. 2017 ColJ-04-00162 110,715.69
05/11/18 MT Glan-Share on RPT for Dec. 2017 ColJ-05-00194 542,861.69
05/21/18 MT Alabel-Share on RPT for Oct.-Dec. 2017 ColJ-05-00207 797,415.95
08/17/18 MT Alabel-Share on RPT for Dec. 2017 ColJ-08-00322 186,026.85
Total Collections 3,186,080.28
Note 14 – Tax Revenue

Tax Revenue-Individual/Corporation
Professional Tax 75,109.00 31,240.00
Subtotal 75,109.00 31,240.00
Tax Revenue - Property
Real Property Tax - Basic 18,422,330.89 6,690,085.72
Special Education Tax 27,126,717.61 9,412,334.32
Real Property Transfer Tax 1,286,083.81 1,178,368.31
Subtotal 46,835,132.31 17,280,788.35
Tax Revenue - Goods and Services
Tax on Sand, Gravel and Other Quarry Products 2,597,867.46 1,927,156.15
Tax on Delivery Trucks and Vans 2,881,450.00 2,616,900.00
Amusement Tax 103,046.35 350,520.17
Printing and Publication Tax 475,493.87 483,654.98
Subtotal 6,057,857.68 5,378,231.30
Tax Revenue - Fines and Penalties
Tax Revenue - Fines and Penalties - Taxes on Individual and Corporations 371.25 99.00
Tax Revenue - Fines and Penalties - Property Taxes 756,914.57 518,664.83
Tax Revenue - Fines and Penalties - Taxes on Good and Services 1,034,319.56 987,462.28
32
Tax Revenue - Fines and Penalties - Other Taxes 377,798.69 233,000.00
Subtotal 2,169,404.07 1,739,226.11
Total Tax Revenue 55,137,503.06 24,429,485.76
Share from National Taxes
Share from Internal Revenue Collections 1,121,556,024.00 1,044,968,992.00
Share from National Wealth 107,026.09 102,369.50
Subtotal 1,121,663,050.09 1,045,071,361.50
Grand Total 1,176,800,553.15 1,069,500,847.26
Note 15 – Service and Business Income

Service Income
Permit Fees 1,505,000.00 1,216,000.00
Registration Plates, Tags and Stickers Fees 315,300.00 286,800.00
Clearance and Certification Fees 504,126.00 409,575.00
Inspection Fees 540,400.00 439,100.00
Verifcation and Authentication Fees 251,900.00 179,900.00
Processing Fees 72,100.00 66,300.00
Subtotal 3,188,826.00 2,597,675.00
Business Income
Rent Income 258,025.12 131,093.00
Sales Revenue 475,587.05 416,737.60
Hospital Fees 9,577,131.62 7,647,032.37
Interest Income 4,226,084.07 3,933,098.14
Subtotal 14,536,827.86 12,127,961.11
Total Service and Business Income 17,725,653.86 14,725,636.11
Note 16 – Other Income

Miscellaneous
Miscellaneous Income 1,884,891.63 1,059,908.09
Gains
Gain on Foreign Exchange (FOREX) 700,126.78 -
Total Other Income 2,585,018.41 1,059,908.09
Note 16a – Miscellaneous Income
Particulars GF SEF Total Amount

Miscellaneous Income
Delivery Receipts 105,976.44 - 105,976.44
Light and Water 326,359.98 - 326,359.98
Liquidating Damages 644,068.58 21,678.01 665,746.59
33
Particulars GF SEF Total Amount
Others/Environmental Fees 168,013.62 - 168,013.62
Testing Fees 618,795.00 - 618,795.00
Total Miscellaneous Income 1,863,213.62 21,678.01 1,884,891.63
Note 17- Financial Assistance/Subsidy From & Subsidy To

Assistance and Subsidy
Subsidy from Other funds - Transfer from Trust Fund 342,245,163.97 27,400,855.06
Subsidy from General Fund as Project Equity Share 5,373,234.51
Subsidy from General Fund-Proper to Other Special Accounts 13,716,350.00
Total Assistance, Subsidy & Transfers from 355,961,513.97 32,774,089.57

Assistance and Subsidy
Subsidy to Other Local Government Units 2,539,410.00 2,500,581.85
Subsidy to Local Economic Enterprises 13,706,000.00
Subtotal 16,245,410.00 2,500,581.85
Transfers to
Transfers of Unspent Current Year DRRM Funds to the Trust Funds 24,186,225.76 -
Transfers for Project Equity Share /LGU Counterpart 3,125,795.07 -
Subtotal 27,312,020.83 -
Total Assistance, Subsidy & Transfers to 43,557,430.83 2,500,581.85
Note 18 – Personnel Services

Salaries and Wages
Salaries and Wages - Regular 209,258,019.28 189,430,015.39
Subtotal 209,258,019.28 189,430,015.39
Other Compensation
Personnel Economic Relief Allowance (PERA) 16,186,407.30 15,838,602.51
Representation Allowance (RA) 4,066,087.50 4,006,256.25
Transportation Allowance (TA) 1,794,906.25 1,688,150.00
Clothing/Uniform Allowance 4,118,000.00 3,310,000.00
Subsistence Allowance 2,068,436.36 1,885,875.00
Laundry Allowance 217,779.29 197,475.88
Productivity Incentive Allowance 2,640,000.00 1,212,000.00
Hazard Pay 8,591,890.45 6,734,073.82
Longevity Pay - 355,000.00
Overtime and Night Pay 1,348,445.36 738,805.09
Year End Bonus 18,998,378.70 15,825,752.00
Cash Gift 2,876,750.00 3,315,000.00
Other Bonuses and Allowances (Mid-Year Bonus, 13th Month Pay) 17,236,427.00 17,659,507.00
Subtotal 80,143,508.21 72,766,497.55
Personnel Benefits Contributions
Life and Retirement Insurance Contributions 24,475,145.09 22,207,286.63
PAG-IBIG Contributions 808,400.00 791,400.00
PHILHEALTH Contributions 2,380,338.71 1,916,702.25
34
Note 19 – Maintenance and Other Operating Expenses

Traveling Expenses 9,044,748.50 8,240,781.54
Training and Scholarship Expenses 20,278,480.31 15,454,310.19
Supplies and Material Expenses 50,618,090.09 46,573,853.57
Utility Expenses 17,800,730.64 13,664,921.52
Communication Expenses 4,518,066.67 4,001,962.56
Awards/Rewards and Prizes 59,000.00
Confidential, Intelligence and Extraordinary Expenses 25,900,000.00 22,750,000.00
Professional Services 12,560,431.24 8,696,893.48
General Services 115,048,449.47 90,009,567.57
Repairs and Maintenance 12,566,412.97 8,993,616.00
Taxes, Insurance Premiums and Other Fees 3,814,964.59 714,717.90
Other Maintenance and Operating Expenses 65,404,667.33 70,070,163.27
Total Maintenance and Other Operating Expenses 337,614,041.81 289,170,787.60
Note 19a – Traveling Expenses

Traveling Expenses
Traveling Expenses - Local 9,044,748.50 8,240,781.54
Total Travelling Expenses 9,044,748.50 8,240,781.54
Note 19b – Training and Scholarship Expenses

Training and Scholarship Expenses
Training Expenses 14,180,628.05 12,641,170.19
Scholarship Grants/Expenses 6,097,852.26 2,813,140.00
Total Training and Scholarship Expenses 20,278,480.31 15,454,310.19
Note 19c – Supplies and Materials Expenses

Supplies and Material Expenses
Office Supplies Expenses 672,999.62 294,966.13
Accountable Forms Expenses 217,495.92 111,923.93
Non-Accountable Forms Expenses - 77,400.00
Animal/Zoological Supplies Expenses - -
Food Supplies Expenses 17,445,707.51 18,189,126.53
Welfare Goods Expenses 19,590.00 2,500.00
Drugs and Medicines Expenses 147,465.70 344,386.30
Medical, Dental and Laboratory Supplies Expenses 2,604,368.82 1,847,286.24
Fuel, Oil and Lubricants Expenses 26,230,810.99 18,759,701.42
35
Agricultural and Marine Supplies Expenses - 5,044,610.50
Military and Police Supplies Expenses - -
Other Supplies and Materials Expenses 3,279,651.53 1,901,952.52
Total Supplies and Material Expenses 50,618,090.09 46,573,853.57
Note 19d – Utility Expenses

Utility Expenses
Water Expenses 325,831.05 459,638.57
Electricity Expenses 17,474,899.59 13,205,282.95
Total Utility Expenses 17,800,730.64 13,664,921.52
Note 19e – Communication Expenses

Communication Expenses
Postage and Courier Services 10,620.00 32,125.00
Telephone Expenses 3,255,398.79 2,719,323.35
Internet Subscription Expenses 1,246,547.88 1,244,514.21
Cable, Satelite, Telegraph, and Radio Expenses 5,500.00 6,000.00
Total Communication Expenses 4,518,066.67 4,001,962.56
Note 19f – Awards / Rewards Expenses

Awards/Rewards and Prizes
Prizes 59,000.00 -
Total Awards/Rewards and Prizes 59,000.00 -
Note 19g – Confidential & Extraordinary Expenses

Confidential, Intelligence and Extraordinary Expenses
Confidential Expenses 25,900,000.00 22,750,000.00
Total Confidential, Intelligence and Extraordinary Exp. 25,900,000.00 22,750,000.00
Since CY ending December 31, 2012 up to December 2014, there are no recorded
liquidation statements of advances relating to confidential, intelligence, extra-ordinary and
miscellaneous expenses. Necessary liquidation reports complete with supporting documents
had already been submitted since then to the COA Chairperson, pursuant to COA Circular
No. 2003-003 on a monthly basis, awaiting release / receipt of necessary notice of credits.
However, starting April 2015, transmittal letter of LR (Liquidation Report) duly

received by the ICFAU, COA Central Office could now serve as the basis in recording
36
liquidation of confidential fund advances granted to the local chief executive. While
liquidation reports of intelligent and confidential advances from March 2015 and backwards
requires credit notices to be the basis of proper liquidation.
Note 19h – Professional Services

Professional Services
Auditing Services 80,894.16 252,143.09
Consultancy Services - 225,000.00
Other Professional Services 12,479,537.08 8,219,750.39
Total Professional Services 12,560,431.24 8,696,893.48
Note 19i – General Services

General Services
Environment/Sanitary Services 40,595.00 13,860.00
Other General Services 115,007,854.47 89,995,707.57
Total General Services 115,048,449.47 90,009,567.57
Note 19j – Repairs and Maintenance

Repairs and Maintenance
Repairs and Maintenance - Infrastracture Assets 205,680.21 372,778.81
Repairs and Maintenance - Buildings and Other Structures 910,301.48 509,337.30
Repairs and Maintenance - Machinery and Equipment 7,772,113.67 4,786,553.42
Repairs and Maintenance - Transportation Equipment 3,678,317.61 3,323,796.47
Repairs and Maintenance - Other Property, Plant & Eqpt. - 1,150.00
Total Repairs and Maintenance 12,566,412.97 8,993,616.00
Note 19k – Taxes, Insurance Premiums and Others

Taxes, Insurance Premiums and Other Fees
Taxes, Duties and Licenses 785,968.50 627,196.04
Fidelity Bond Premiums 181,073.62 39,056.25
Insurance Expenses 2,847,922.47 48,465.61
Total Taxes, Insurance Premiums and Other Fees 3,814,964.59 714,717.90
Note 19l – Other Maintenance and Operating Expenses

Other Maintenance and Operating Expenses
Advertising Expenses 1,075,560.80 934,273.30
Printing and Publication Expenses 1,586,981.46 1,666,118.18
Representation Expenses 1,971,301.50 2,005,048.46
37
Transportation and Delivery Expenses 11,132.80 216,336.03
Rent Expenses 2,717,302.00 1,448,916.00
Membership Dues and Contributions to Organizations 470,000.00 380,000.00
Subscriptions Expenses - 19,136.00
Donations 23,367,537.01 25,712,053.60
Note 20 - Local Disaster Risk Reduction Management Fund (LDRRMF)
The LDRRMF represents the amount set aside by the Provincial Government of
Sarangani to support its disaster risk management activities pursuant to R.A. No. 10121
otherwise known as the “Philippine Disaster Risk Reduction and Management Act of 2010”,
The amount available and utilized during the year ending December 31, 2018 totaled
₱162,169,821.29 and ₱59,733,008.07 respectively, detailed as follow:
Particulars Available Utilized Balance

Current Year Appropriation
Quick Response Fund (QRF) 17,509,630.80 - 17,509,630.80
Mitigation Fund 25,726,354.84 19,185,504.88 6,540,849.96
Capital Outlay 17,129,450.36 1,126,538.00 16,002,912.36
Subtotal 60,365,436.00 20,312,042.88 40,053,393.12
Continuing Appropriations 16,676,346.46 4,140,656.70 12,535,689.76
Total 77,041,782.46 24,452,699.58 52,589,082.88
Transfer from CY 2018 LDRRMF to STF 24,186,225.76 (24,186,225.76)
Total, net of transfer to Special Trust Fund 77,041,782.46 48,638,925.34 28,402,857.12
Special Trust Fund
CY 2018 24,186,225.76 24,186,225.76
CY 2017 20,312,181.47 50,000.00 20,262,181.47
CY 2016 11,597,128.85 3,586,937.21 8,010,191.64
CY 2015 16,674,711.85 6,130,122.56 10,544,589.29
CY 2014 7,850,719.02 1,234,860.96 6,615,858.06
CY 2013 2,894,772.11 2,894,772.11
CY 2012 1,086,499.77 60,000.00 1,026,499.77
CY 2011 525,800.00 32,162.00 493,638.00
Total 85,128,038.83 11,094,082.73 74,033,956.10
Grand Total 162,169,821.29 59,733,008.07 102,436,813.22
The transfer of the amount of ₱ 24,186,225.76 was accrued through OBR Number
200-2018-12-017188 and JEV-300-2018-12-04096, all dated December 31, 2018, composed
of the following:
Quick Response Fund: ₱17,509,630.80

Mitigation Fund (MOOE): ₱ 6,540,849.96
Mitigation Fund (CO): ₱ 135,745.00
38
The CO portion pertains to savings from completed PPAs. The utilized balance of
₱20,312,042.88 was understated by ₱5,791.99 resulting in overstatement of the unutilized
balance of CY 2018 DRRMF by the same amount, but was subsequently adjusted on
January 31, 2019 through JEV-2019-01-000551.
The balance of STF CY 2011-2012 amounting to ₱493,638.00 and ₱208,080.00

respectively, represents welfare goods for distribution which were not expensed yet. The
remaining ₱818,419.77 of STF CY 2012 that is due for reversion to the General Fund was
subsequently reverted through an SP Resolution No. 2019-9-011 and JEV-2019-05-001177.
Note 21 - Financial Expenses

Financial Expenses
Interest Expenses 4,443,843.10 4,064,953.32
Bank Charges 64,750.00 18,000.00
Total Financial Expenses 4,508,593.10 4,082,953.32
Note 22 –Non-Cash Expenses

Depreciation
Depreciation - Land Improvements 1,932,979.80 1,932,979.80
Depreciation - Infrastracture Assets 50,551,215.56 41,818,245.56
Depreciation - Buildings and Other Structures 10,424,215.35 9,752,202.11
Depreciation - Machinery and Equipment 31,246,402.21 33,292,146.83
Depreciation - Transportation Equipment 14,815,058.43 15,040,148.63
Depreciation - Furniture and Fixtures 1,792,142.03 1,818,113.67
Depreciation - Other Property, Plant and Equipment 36,052.74 42,712.35
Total Non-Cash Expenses 110,798,066.12 103,696,548.95
39
Note 23 – Reconciliation between SCBAA and Statement of Financial Performance
Reconciliation between actual amounts on a GENERAL FUND

comparable basis as presented in this statement and in
Personnel Financial
the Statement of Financial Performance for the Year Income MOOE Capital Outlay
Services Expenses
Ended December 31, 2018
Comparison Statement of Budget & Actual 1,257,439,577.62 401,619,409.79 517,275,125.06 27,061,205.50 286,012,586.83
Entity Differences
Basis Differences:
Income not considered budgetary items
Non-cash income:
Gain of foreign exchange differential re: cost 790,126.78
of imported heavy equipment from Japan
Budgetary items not considered as income
Other Income and Receipts
Surplus, Beg. Balance Jan. 1, 2018 (72,332,527.82)
Reversion of continuing appropriations (11,697,089.93)
Items considered as savings (4,174,559.33)
Budgetary items not considered as expense
Debt-Service
Principal payment on loan amortization (22,655,488.80)
Bank charges recorded under MOOE (700.00) 700.00
Bank Debits 64,050.00
Increase in interest charges 38,126.40
Timing Differences:
Obligated allotment not accrued/no payments made (16,512,265.33) (129,784,082.07)
Unliquidated advances charged to current (37,715,635.18)
appropriations
Advances to Sarangani Health Care Facility charged
to current appropriations – Personnel Services (10,392,203.76)
Pre-payment charged to current appropriations (1,042,295.81)
Unconsumed inventories charged to current (15,574,583.57)
appropriations
Capital Outlay charged to current appropriations (286,012,586.83)
Per Statement of Financial Performance 1,169,935,527.32 385,107,144.46 333,157,828.43 4,508,593.10 0.00
40
Reconciliation between actual amounts on a
comparable basis as presented in this statement SPECIAL EDUCATION FUND
and in the Statement of Financial Performance
for the Year Ended December 31, 2018 Income Personnel MOOE Financial Capital
Services Expenses Outlay
Comparison Statement of Budget & Actual 31,982,665.00 0.00 9,359,416.44 0.00 450,000.00
Entity Differences
Basis Differences:
Budgetary items not considered as income
Other Income and Receipts
Surplus, Beg. Balance Jan. 1, 2018 (4,806,966.90)
Reversion of continuing appropriations
Items considered as savings
Timing Differences:
Obligated allotment not accrued/no payments (3,206,305.12)
made
Unliquidated advances charged to current (78,305.10)
appropriations
Other Receivable Accounts charged to current
appropriations
Due from LGUs (794,496.84)
Advances for Operating Expenses (824,096.00)
Capital outlay charged to current appropriations (450,000.00)
Per Statement of Financial Performance 27,175,698.10 0.00 4,456,213.38 0.00 0.00
41
PART II
DETAILED AUDIT OBSERVATIONS

AND RECOMMENDATIONS
PART II
DETAILED AUDIT OBSERVATIONS AND RECOMMENDATIONS
A. Awards and Recognition
Through the combined efforts of its officials and employees, here are some of the
awards and recognition received by the Provincial Government of Sarangani in the year
2018:
No. Name of Award/ Grantor Level Date of

Recognition (Office or Agency Name/ Award
Sector)
1 5th Place Overall Regional Competitiveness Regional November
Competitive Province Coordinating Committee 14, 2018
2 RDRRMC XII - 2018 RDRRMC XII Regional March 2018
GAWAD KALASAG
Third Place Best Prepared
Provincial Disaster Risk
Reduction and Management
Council
3 SAVERS-Sarangani RDRRMC XII Regional May 20-23,
Volunteer Emergency 2018
Response
4 1st to Localize DSWD - Council for the National October 11-
Comprehensive Emergency Welfare of Children 12, 2018
Program for Children in German Humanitarian
Mindanao Assistance - Save the
Children
5 Tourism Sector Department of Tourism Regional December
17, 2018
1. SOX Most Visited Tourist Destination – Awardee
2. SOX Emerging Tourist Destination - Pacman Beach Complex and M’langen Falls
3. SOX Tourism Oriented Community
-Lamlifew Community; Kalonbarak Community; Lemuhen Community
4. SOX Tourism Innovation and Development -Municipality of Glan
5. SOX Local Tourism Synergy and Council Dynamism
-Sarangani Tourism Industry Association (SARTIA)
6 Health Sector – MEGA Department of Health Regional October 5,
Awards 2017 2018
1. Top Performing Provincial BHW Federation - 1st Runner Up
2. Top Performing LGU for Mass Drug Administration Award
3. Purple Ribbon Award
4. Malaria Disease-Free Achievement Award
5. School-Based Immunization Champion Award
42
B. Financial and Compliance Audit
I. Weaknesses in the internal control measures of the Provincial Government

contrary to guidelines on Internal Control Systems and other applicable rules
and regulations negatively affect reliability of balance of cash in bank as of
December 31, 2018.
Rules and regulations on cash management as well as control policies and measures
relating thereto include, but are not limited to, the following:
a. Cash records of the Accounting and the Cash units should be regularly
reconciled.1 Additionally, the records of the depository banks pertaining to the
cash accounts of an agency should be reconciled with the records of the
Accounting and Cash units. 2 Thereafter, “the accountant shall draw journal
vouchers to record all valid reconciling items that require adjustment and
correction in the GL”.3
b. With regard to stale checks, the following4 should be observed:
1. At least one month before a check becomes stale, the Treasurer shall send a
written notice to the payee of the existence of the check;
2. For stale checks which have been unclaimed, the original DV and supporting
documents shall be returned to the Accountant who shall prepare a JEV to
record the transaction as Accounts Payable;
3. For checks which became spoiled or stale in the hands of the payee and which
require replacement, a new check may be issued upon submission of the
spoiled or stale check to the Treasurer. A certified copy of the DV shall be
requested from the Auditor for presentation to the Administrator/Local Chief
Executive who shall countersign the check. The cancelled check shall be
reported and attached to the RCI prepared at the period of cancellation. The
replacement check shall also be reported chronologically in the RCI.
Considering the above standards, the cash in bank accounts of the Provincial
Government were examined. In the Statement of Financial Position as of December 31,
2018, cash in bank amounts to ₱1,243,050,231.37 - equivalent to 36.15% of the total assets
of the Provincial Government. Such balance is ₱5,552,424.02 greater than that of the
previous year.
1
DBM Circular Letter No. 2008-8 dated October 23, 2008 - National Guidelines on Internal Control Systems includes
reconciliation of financial and non-financial data as a control policy or measure.
2
Section 74 of P.D. No. 1445 - “the head of the agency shall see to it that reconciliation is made between the balance shown
in the reports” of depositories “and the balance found in the books of the agency”
3
COA Circular No. 96-011 dated October 12, 1996
4
Pending the issuance of a PPSAS-compliant Government Accounting Manual (GAM) for LGUs, the Provincial
Government may rely on the following procedures prescribed in the New Government Accounting System (NGAS)
Manual Volume I with regard to stale checks.
43
The details of comparison are shown in the following table:
Table 1 – Cash in Bank, 2017 and 2018

Fund 2017 2018 Increase/(Decrease)
Cash in Bank – Local Currency Current Account
General Fund ₱ 318,420,112.10 ₱ 430,881,595.80 ₱ 112,461,483.70
Special Education Fund 33,642,796.78 41,376,644.71 7,733,847.93
Trust Fund 602,341,141.85 487,698,234.24 (114,642,907.61)
Sub-total 954,404,050.73 959,956,474.75 5,552,424.02
Cash in Bank – Local Currency, Savings Account
General Fund 283,093,756.62 283,093,756.62 -
Sub-total 283,093,756.62 283,093,756.62 -
Grand Total 1,237,497,807.35 1,243,050,231.37 5,552,424.02
Total Assets 2,808,397,253.24 3,438,538,734.49 630,141,481.25
% of CIB to Total Assets 44.06% 36.15%
Analysis of the cash in bank accounts for all funds, review of the available bank
reconciliation statements (BRS), and confirmation with the depository banks disclosed the
following:
a) Some of the balances in the records of the accounting unit do not agree with those
in the treasury/cash unit as well as the bank;
b) Reconciling items identified in the BRS remained unsettled/unadjusted for quite

some time rendering some to be doubtful; and
c) Dormant accounts exist and some incur bank charges.
The foregoing were due to lack of written procedures in the handling of cash and
weaknesses in the internal control measures of the Provincial Government, which in turn,
increase the risks of misuse or loss thereof as well as occurrence of errors that would
negatively affect the accuracy and reliability of its accounting data.
a) Unreconciled balance in the accounting records compared to the bank as well as

the treasury unit amounting to ₱15,719,355.84 and ₱2,541,455.67, respectively
Through confirmation from the different depositories of the Provincial Government

as well as comparison of cash in bank balances in the records of the treasury and accounting
offices, the following were discovered:
i. There is a net difference of ₱24,267,774.34 between the balances in the bank and
the accounting records - ₱8,548,418.50 of which was properly reconciled while
₱15,719,355.84 contains seemingly invalid reconciling items; and
ii. There is a net difference of ₱2,541,455.67 between the balances in the treasurer’s
cash book and accounting records.
44
The summary is shown below while the details are shown in Annex A.
Table 2 – Comparison of Cash in Bank Balances, December 31, 2018

Amount as of December 31, 2018 Variance
Fund Per Bank Per Treasurer's Per Accounting BC vs. SL TCB vs. SL
Confirmation (BC) Cash Book (TCB) Records (SL)
A B C D E=B-D F=C-D
General Fund 727,561,898.94 724,857,578.02 713,975,352.42 13,586,546.52 10,882,225.60
(Sinking Fund excluded)
Special Education Fund 42,637,396.02 41,176,711.89 41,376,644.71 1,260,751.31 (199,932.82)
Trust Fund 497,118,710.75 479,557,397.13 487,698,234.24 9,420,476.51 (8,140,837.11)
Total 1,267,318,005.71
1,245,591,687.04 1,243,050,231.37 24,267,774.34 2,541,455.67
In separate interviews, the Treasury and Accounting Offices explained that the
difference in their records is due to lack of regular reconciliation thereof.
The foregoing clearly shows that the problem is due to the lack of clear written
procedures to be observed by the concerned departments in ensuring that all transactions
affecting cash balances are properly and completely taken up in their respective records.
When differences arise between records of concerned Offices, strong internal controls should
enable employees to follow whatever procedures have been put into place to address such,
which in the case of the Province, is evidently lacking. As a result, differences or errors
remain undetected and not corrected, which negatively affect the accuracy and reliability of
accounting data.
b) Unadjusted/unsettled reconciling items identified in the BRS - ₱ 916,027.64
Contrary to procedures prescribed under COA Circular No. 96-011, journal entry
vouchers to record valid reconciling items requiring adjustments per books as reflected in the
BRS are not promptly prepared. Several outstanding checks were still in the BRS despite
several years of their status as stale checks due to non-presentment to the bank. Failure to
restore the cash balance in view of the stale checks deviates from the prescribed procedure in
the NGAS Manual and understates assets as well as liabilities.
In addition, other reconciling items found in the BRS pertain to differences of bank
and book beginning balances and erroneous entries from prior years which require
adjustments in the books and some by the bank. It is noteworthy that alleged bank errors,
when not immediately settled with the bank within the prescribed period, can no longer be
adjusted in the bank’s records, which, in effect, will be considered as invalid reconciling
items in the Agency’s records. Annex B shows the details of the reconciling items which
remained unsettled/unadjusted for a considerable period of time, thus, raising doubts as to the
validity thereof.
In an interview, the personnel charged with the preparation of the BRS explained that
while she is able to determine the reconciling items, she is precluded from immediately
preparing the consequent adjustments due to lack of documents to determine the nature and
details thereof.
45
The long unsettled/unadjusted reconciling items in the BRS were already included in
the previous years’ audit reports. Accordingly, it was already recommended to the Provincial
Government to immediately make the required representations to the bank so that
reconciliation can be made between their records. However, as of this year’s audit, the
Provincial Government has not provided feedback whether or not such recommendation was
implemented, and if so, what are the results thereof.
c) Dormant accounts exist and incur bank charges.
Dormant account refers to collections authorized by law to be deposited with an

authorized government depository bank (AGDB) but have remained inactive for more than 5
years.
Through confirmation, it was learned that the Provincial Government has six (6) bank
accounts which are classified as dormant by depository banks – four (4) of which incurred
monthly service charges with a total of ₱7,926.60 during the year 2018, which are considered
unnecessary expenses of the Provincial Government. These accounts incurred charges due to
dormancy and/or for falling under the required minimum maintaining balance. A detailed
schedule is provided in Annex C.
This condition has already been a finding in the previous years’ audit. The
Management previously assured that they will act on such dormant accounts and request the
bank to reverse the charges debited to those accounts. They also guaranteed to have proper
monitoring of those accounts and decide to close them if it is found that the purpose of
opening such accounts had already been satisfied. However, Annex C proves the contrary,
such that the previous bank charges were not yet reversed but rather continued in the current
audit year, until there was nothing left of the balance of the affected accounts.
Interview with the concerned personnel revealed that the lack of clear internal
guidelines on the monitoring of bank accounts, specifically the responsible offices and the
specific procedures to be observed in the closure of bank accounts that are not anymore
needed, caused the foregoing observation. This deficiency in internal control increases the
risk of misuse or loss of cash, which in the instant case happened in the form of unauthorized
bank charges and fees.
With the foregoing observations, we recommended, and the Management agreed, to

implement the following:
For the Local Chief Executive:
a. Cause the establishment of written internal guidelines or procedures in the

management of cash to address the above deficiencies and gaps, and ensure
that they will be fully disseminated to and implemented by the concerned
offices of the Provincial Government.
46
b. Direct the closure of depository accounts which purpose had already been
satisfied to avoid either dormancy charges or below maintaining balance
bank charges.
For the Provincial Accountant:
a. Implement the provisions of COA Circular No. 96-011 and exert efforts in
gathering the necessary supporting documents to enable the recording of the
long unsettled/unadjusted valid reconciling items as reflected in the Bank
Reconciliation Statements (BRS).
b. Make representations to the respective banks for correction of bank errors

noted in the BRS and settlement of bank charges incurred.
For the Provincial Treasurer:
a. Update cash books and record the valid reconciling entries as evidenced by
the journal entry vouchers and bank reconciliation statements received from
the Accounting Office as of December 31, 2018 and in the succeeding periods.
b. Send written confirmation to payees for checks which became spoiled or stale
in their hands and inquire on the reasons on non-presentment and/or failure
to request reissuance of such check.
c. Monitor regularly the cash balances and transactions to determine proper

use of the accounts and prevent charges per BSP regulations for dormant
accounts.
II. Delayed liquidation and multiple/simultaneous issuances of cash advances as

well as existence of errors not immediately corrected resulted in the
accumulation of past due accounts amounting to ₱10,866,031.55 as of year-end,
overstating assets and government equity and understating expenses of the
applicable period thereof.
The Conceptual Framework of IPSAS5 provides that the qualitative characteristics of

information included in general purpose financial reports of public sector entities include, but
not limited to, faithful representation and relevance. There is faithful representation when
the report is “complete, neutral and free from material error”6 as is possible. On the other
hand, information is said to be relevant “if it is capable of making a difference in achieving
the objectives of financial reporting”7. Examples of relevant information, especially for
accountability and decision-making purposes, are the following:
1. Report on efficient and effective use of resources,
5
International Public Sector Accounting Standards
6
Paragraph 3.10, Id.
7
Paragraph 3.6, Conceptual Framework, International Public Sector Accounting Standards Vol. 1, 2016 Edition
47
2. Confirmation of the achievement of specified service delivery objectives, and
3. Compliance with the relevant laws, rules and regulations8.
To achieve the foregoing, it is basic that an entity must install, implement, and
monitor a sound system of internal control. As far as cash advances are concerned, the
following internal control measures are provided under applicable laws, rules and regulations
in order to provide for a more efficient and effective control over the granting, utilization and
liquidation thereof:
A. Preventive internal control9:
1. Reporting and liquidation of cash advance as soon as the purpose for which it was
given has been served;
2. Full liquidation of all cash advances at the end of each year; and
3. Requiring settlement or proper accounting of previous cash advance as a pre-

requisite to granting of additional cash advances.
B. Detective internal control – review and approval of accounting work.
C. Corrective internal control – putting into place procedures to correct any errors
detected.
Examination of the details of the unliquidated cash advances of the Provincial

Government as of December 31, 2018 revealed that, of the total amount of ₱24,407,397.16,
57% thereof pertain to balances of grants during the current year while the remaining 43%
are past due accounts aging from over 1 year to over 3 years. The ageing of cash advances is
illustrated below:
Figure 1 – Ageing of Cash Advances, as of December 31, 2018
8
Paragraph 3.7, Id.
9
Section 89, P.D. 1445; COA Circular No. 97-002 dated February 10, 1997
48
Furthermore, the ending balance of cash advances as of December 31, 2018 increased
by 17.84% compared to the ending balance in the year 2017 as shown in the table below.
The details are shown in Annex D.
Table 3 – Composition of Cash Advances Account as of December 31, 2018

(With comparative figures from December 31, 2017)
Ending Balances Variance Increase/(Decrease)
Account Name
As of Dec 31, 2018 As of Dec 31, 2017 Amount %
Advances for ₱ 15,023,685.87 ₱ 10,990,065.18 ₱ 4,033,620.69 36.70%
Operating Expenses
Advances for Payroll 5,329,969.54 5,979,367.29 (649,397.75) (10.86%)
Advances to Officers 4,053,741.75 3,743,438.60 310,303.15 8.29%
& Employees
Total ₱ 24,407,397.16 ₱ 20,712,871.07 ₱ 3,694,526.09 17.84%
Post-audit of vouchers and liquidation reports as well as interviews with concerned

personnel of the Provincial Government revealed the following weaknesses in internal
control contrary to the aforementioned criteria which caused the observed conditions above:
a) Cash advances are neither liquidated as soon as the purpose for which it was given
has been served nor fully liquidated at the end of each year;
b) Cash advances are allowed to officials or employees of the Provincial Government

despite lack of liquidation and proper accounting of previous cash advances given
thereto; and
c) Accounting work is not regularly reviewed and not immediately corrected.
The above identified causes affect the financial reports of the Provincial Government
as well as their utilization of resources, achievement of specified service delivery objectives,
and compliance with relevant laws, rules and regulations.
A. Delayed liquidation of cash advances

Closer scrutiny of the details of unliquidated cash advances revealed that the purpose
for which some of the cash advances were given has already been served or has already
culminated, especially in cases of advances for travelling expenses and other specific
purpose/activities.
For example, Annex E shows the list of cash advances granted in CY 2018 alone for
traveling expenses and registration fees of officials and employees in attendance to various
trainings or conferences which were already completed or had already culminated as of
December 31, 2018 totaling ₱1,401,385.10 but remained unliquidated as of same date. This
clearly indicates deviation from the provisions of COA Circular No. 97-002 dated February
10, 1997 such that these cash advances should have been liquidated within thirty (30) days
after return of the employee or official to his/her permanent official station10.
10
Paragraph 5.1.3, COA Circular No. 97-002 dated February 10, 1997
49
Delayed liquidation of cash advances either because of neglect or inattention on the
part of the concerned employee or the lack of monitoring on the part of the Management
contributes to the dormancy of cash advances such that as time passes by, the documents may
be misplaced and/or lost or the concerned employees leave the Provincial Government
without settling the cash advances due from them. In relation, presented below is the
breakdown of unliquidated cash advances according to the status of the officer or employee
granted thereof.
Table
Table 4 – CashofAdvance
2 - Schedule per Status
unliquidated of Accountable
cash advances Officer,
according to the as of December
status 31, or
of the officer 2018
employee
Status of Accountable Officers Advances for Advances for Advances to Total Cash %
with Outstanding Cash Operating Payroll Officers & Advances
Advances Expenses (1-03-05-020) Employees (excluding Advances to
Special Disbursing
(1-03-05-010) (1-03-05-040) Officer)
A - Still connected with the 14,782,644.87 3,210,434.40 3,034,059.43 21,027,138.70 86.15%
Provincial Government
B - Retired 11,460.00 626,719.43 291,431.55 929,610.98 3.81%
C - Resigned - - 329,770.06 329,770.06 1.35%
D - Deceased - 1,492,815.71 136,041.96 1,628,857.67 6.67%
E - Can no longer be traced, etc. 199,581.00 - 255,704.75 455,285.75 1.87%
F - Unclassified (No status/ No 30,000.00 - 6,734.00 36,734.00 0.15%
Explanation)
Subtotal (B to F) 241,041.00 2,119,535.14 1,019,682.32 3,380,258.46 13.85%
Total (A to F) 15,023,685.87 5,329,969.54 4,053,741.75 24,407,397.16 100%
As shown above, 13.85% of the unliquidated cash advances or the sum of

₱3,380,258.46 pertains to those granted to officials and employees who are not anymore
connected with the Provincial Government as of year-end, i.e. retired, resigned, deceased, or
nowhere to be found. Collectability of these accounts is, therefore, remote and cannot be
ascertained. In connection to this, the dormancy of accounts had become part of the previous
years’ audit findings. Accordingly, it was already recommended to the Management to
initiate the request for write-off of dormant accounts pursuant to the provisions of COA
Circular No. 2016-005 dated December 19, 2016, if warranted. However, the Management
hadn’t submitted any request for write off yet as of the date of this report.
Due to the delayed disposition of cash advances, the corresponding expenses

therefrom are not recorded in the period they were actually incurred, thereby, understating
expenses and overstating assets and government equity accounts on such applicable period,
adversely affecting the qualitative characteristic of faithful representation in the financial
statements.
B. Multiple/simultaneous cash advances
Verification of the composition of the outstanding cash advances also revealed cases
of multiple issuances of cash advances to officers and employees despite existence of
unliquidated previous cash advances. It is noticeable that multiple cash advances issued to
officers and employees constitute 52.43% of the total outstanding cash advances of the
50
Provincial Government as of December 31, 2018 with a total amount of ₱ 12,796,877.5811,
the details of which are shown in Annex F and summarized below.
TableTable
5 – Multiple/Simultaneous Cash Advances
3 - Multiple Cash Advances as of December
as of December 31, 2018
31, 2018
Nature of Advances for Advances for Advances to Total Cash %
Unliquidated Cash Operating Payroll Officers & Advances
Advances Expenses (1-03-05-020) Employees (excluding Advances
to Special Disbursing
(1-03-05-010) (1-03-05-040) Officer)
Multiple issuance 10,194,595.13 1,605,395.97 996,886.48 12,796,877.58 52.43%
Non-multiple issuance 4,829,090.74 3,724,573.57 3,056,855.27 11,610,519.58 47.57%
Total 15,023,685.87 5,329,969.54
4,053,741.75
According to the Provincial Accountant, they pass in pre-audit24,407,397.16
the grant of additional
cash advances despite existence of unliquidated previous ones as facilitation to requests
100%
thereof so as not to impair delivery of services or accomplishment of its intended activities.
Furthermore, interview with the Provincial Treasurer’s Office personnel also revealed that
some officials and employees, especially those holding advances for operating expenses,
have the misconception that they can ask for additional cash advances despite existence of
outstanding accounts as long as the total amount of their advances does not exceed their
maximum cash accountability as bonded officers.
Clearly, the above practice contravenes Section 89 of P.D. 1445 and other applicable
rules and regulations on cash advances mentioned above. It also weakens internal control
which should have ensured efficient and effective use of resources, achievement of specified
purpose of the cash advances, and compliance with the relevant laws, rules and regulations.
As a result, employees do not feel obliged to liquidate or settle their cash advances
immediately, resulting in accumulation of unliquidated cash advances.
C. Accounting work not regularly reviewed and not promptly corrected

Although the Provincial Accountant has already assigned an accounting personnel
dedicated to recording and monitoring of the cash advances, post audit of sample vouchers
and liquidation reports revealed that the following still commonly occur:
1. Non-agreement of liquidated amounts as recorded and as reported;

2. Accountable officers refund more than what is due from them; and
3. Errors in the liquidation, i.e. over-refund or over-payment, not immediately corrected.
Further inquiry with the assigned accounting personnel revealed that such errors were
inadvertent; however, it was not immediately detected until it was inquired into by the Audit
Team. On a larger scale, these errors might have been the reason of accumulation of
seemingly long outstanding balances of cash advances, when in fact such advances were
already liquidated by the respective accountable officers in the past.
11
Multiple cash advances, components of which are single cash advance in every account (i.e. Advances for Operating
Expenses, Advances to Officers and Employees, and Advances for Payroll) are excluded.
51
In addition, further review of the details of the total unliquidated balances as
presented in the schedules accompanying the submitted financial statements for the CY 2018
showed negative balances with a total of ₱384,032.05, the details of which are shown in
Annex G. Per discussion with the assigned accounting personnel, it surfaced that the said
negative balances are because of over refund by accountable officers or errors in recording
which are due for adjustment. This has also been an audit finding in the previous years and
despite the recommendations, the said negative balances are still found in the accounting
records of the Provincial Government as of year-end.
A walkthrough of the recording process of cash advances from the granting to the
liquidation thereof showed that the lack of detective and corrective internal controls resulted
in accounting work not regularly reviewed and not immediately corrected. For example,
upon submission of the liquidation documents by the accountable officers to the Provincial
Accounting Office, there is no established feedback mechanism to inform the accountable
officers on the results of review and examination of their submitted liquidation reports by the
accounting personnel, i.e. whether there was over or under liquidation. The accounting
personnel just records the liquidation based on the documents submitted, and any resulting
variance is not immediately corrected, but rather left hanging in the books of accounts for the
succeeding periods; while the respective accountable officers believe that their accounts were
already settled.
As the name suggests, corrective internal controls are put into place to correct any
errors that were found by the detective internal controls. When an error is made, employees
should follow whatever procedures have been put into place to correct the error, which in the
case of the Province, is evidently lacking. The preceding gaps, when not promptly
addressed, would continuously be carried over to the next accounting period and would result
in the misstatement of the cash advance balances of the Provincial Government and would
adversely affect the faithful representation and relevance of financial information contained
in the financial statements.
Notwithstanding the above findings, further examination of the movements of cash
advances during the year revealed that the percentage of the overdue/dormant cash advances
from the total balance decreased in 2018 compared to 2017 by ₱5,698,769.25, as presented
below:
Table 6 – Percentage of Current and Dormant Cash Advances, as of December 31, 2017 and 2018
Unliquidated Current Overdue/Dormant
Particulars % %
Cash Advances (1 year or less) (More than 1 year)
As of December 31, 2018 ₱ 24,407,397.16 13,541,365.61 55.48% 10,866,031.55 44.52%
As of December 31, 2017 20,712,871.07 4,148,070.27 20.03% 16,564,800.80 79.97%
Variance ₱ 3,694,526.09 9,393,295.24 (5,698,769.25)
It can be gleaned from the above table that 44.52% of the CY 2018 ending balance is
attributed to overdue/dormant cash advances compared to 79.97% in CY 2017. In an
interview, the Provincial Accounting staff explained that this is the result of the collective
efforts of the Management in reminding the erring accountable officers to abide by the
existing rules and regulation on the proper handling of cash advances, and their prompt
liquidation in compliance with the audit recommendations contained in the previous audit
52
reports. Also, the Accounting Office sent various demand letters garnering the positive
impact on the prompt compliance of the accountable officers in the liquidation of their
outstanding cash advances.
To address the aforementioned observations, we recommended and the Management
agreed to implement the following:
a. Cause the establishment of necessary internal control measures governing

cash advances to address the above deficiencies and gaps, and ensure that
they will be fully disseminated to and implemented by all the offices of the
Provincial Government.
b. Enforce the implementation of necessary sanctions for the settlement of the

accountability as provided by law as well as applicable rules and regulations,
such as the withholding of the salary of erring officials and employees.
c. Direct the concerned provincial officials to carry out the procedures

prescribed in COA Circular No. 2016-005 for the write-off of dormant
accounts, if warranted.
For the Chief Accountant:
a. Strictly implement the established preventive controls over the granting,

utilization and liquidation of cash advances.
b. Continue the efforts to demand from concerned officials and employees to

settle their unliquidated cash advances per record.
c. Immediately rectify errors in the recording of accounts and apply due

prudence in the subsequent recording of transactions to avoid errors.
For all accountable officers:
a. Exercise due diligence in the preparation and submission of liquidation

documents and monitor settlement thereof by regularly verifying with the
Accounting Office whether or not liquidation was properly accounted for.
III. Grants to NGOs/POs amounting to ₱ 22,467,907.87 had been outstanding for

more than 10 years, contrary to guidelines set forth in COA Circular No. 2007-
001, thus, exposing the fund to risk of being lost or misappropriated in the hands
of concerned NGOs/POs.
COA Circular No. 2007-001 dated October 25, 2007 contains the revised guidelines
in the granting, utilization, accounting and auditing of funds released to Non-Governmental
Organizations/People’s Organizations (NGOs/POs). It requires, among others, the following:
53
1. That the NGO/PO is capable and can satisfactorily undertake the project at terms
most advantageous to the beneficiaries, taking into consideration the cost
effectiveness of the project (Section 4.5.3); and
2. That the GO shall closely monitor and inspect the project implementation and
verify financial records and reports of the NGO/PO (Sections 5.3 and 5.4).
Additionally, COA Circular No. 2012-001 dated June 14, 2012 lists the documentary
requirements in the release of funds to NGOs/POs and liquidation thereof.
Analysis of the unliquidated balance of Due from NGOs/POs account as of year-end

showed an outstanding balance of ₱33,369,436.87. During the year, there were no new
issuances/fund transfers to NGOs/POs. Per inquiry, it was learned that, in response to the
previous audit observations and recommendations, the Provincial Government has strictly
followed the guidelines provided under COA Circular No. 2007-001 such that they do not
allow additional fund transfers to NGOs/POs that failed to abide by the guidelines stated in
the said circular. They also observe due care in the scrutiny of the documents of the
proponent NGOs/POs before issuance of grants thereto.
Accordingly, the whole outstanding balance of Due from NGOs/POs as of year-end

pertains only to the fund transfers made in the prior years. However, only 8.60% of prior
years’ balance, or a total of ₱ 3,119,066.00, was liquidated in CY 2018. The summary is
shown in the following table.
Table 7 - Analysis of the Unliquidated Balance of Due from NGOs/POs, as of December 31, 2018
FUND
Particulars TOTAL
General Fund Trust Fund
Balance as of December 31, 2017 16,546,185.12 19,742,317.75 36,288,502.87
Movements in the account during the year:
Adjustments to beginning balance 200,000.00 - 200,000.00
Liquidations
Previous years' grants 350,000.00 2,769,066.00 3,119,066.00
Current year's grants - -
Balance as of December 31, 2018 16,396,185.12 16,973,251.75 33,369,436.87
Current (Aged 1 year and below) - -
Percentage to total 0% 0% 0%
Noncurrent (Aged more than 1 year) 16,396,185.12 16,973,251.75 33,369,436.87
Percentage to total 49% 51% 100%
Nevertheless, the remaining balance of ₱ 33,369,436.87 of Due from NGOs/POs as of

December 31, 2018 is already past due - 67% of which or a total of ₱ 22,467,907.87 is
already outstanding for more than 10 years as shown in Figure 2. The details are shown in
Annexes H and I. These past due accounts are mostly from the previous administration
where there has been pending litigation with regard to grants to alleged fictitious NGOs/POs.
This has been a recurring observation in the previous years’ audit and it was already
recommended to the Provincial Government to make an inventory list separating those grants
54
which are involved in the case, and those
which are not. However, this was still
not acted upon by the Management as of
CY 2018.
It is commendable that the

Provincial Government has exerted
efforts in locating and contacting the
faulting NGOs/POs to cause immediate
liquidation or settlement of their
outstanding liability to the Province.
Currently, the Accounting Office is
consistenly reminding the concerned
NGOs/POs to immediately
settle/liquidate their oustanding balances.
They sent demand letters to nine (9) Figure 2 - Composition of Due from NGOs/POs Account
NGOs/POs, two (2) of which already as of December 31, 2018
gave a positive response.
On the other hand, post-audit of liquidations of fund transfers to NGOs/POs revealed
that some were not compliant with the prescribed date of liquidation as well as the reporting
and documentary requirements as set forth in COA Circular No. 2012-001 dated June 14,
2012. The commonly missed documents are the following:
1. Final utilization report;

2. Pictures of implemented projects;
3. Inspection report and certificate of completion issued by GO and authorized
representative;
4. Proof of verification by the GO official on the validity of attached documents; and
5. Liquidation report.
The absence of the above stated documents reveals lapses in internal control, as far as
liquidation of fund transfers to NGOs/POs is concerned, which increases the risk of improper
disposition of resources or loss on the part of the government.
The above audit observations might have been prevented if religious monitoring was
conducted by the Provincial Government. Although it is understandable that the Provincial
Project Monitoring Unit is outnumbered as compared to the increasing number of projects
currently implemented by the Provincial Government, it cannot dispense the fact that absence
of monitoring in the implementation of activities/programs could have a negative impact on
the manner of delivery of the projects.
In an intervew, the PPDO personnel discussed that they currently monitor the
accomplishments of NGOs/POs through the reports submitted by the latter through the
concerned component departments of the Provincial Government. She also explained that
the Provnical Project Monitoring Unit (PPMU) is closely monitoring projects undertaken
55
through NGOs/POs under PRDP. She also added that PPDO is about to adopt a
computerized monitoring system which they plan to partially implement this year.
In view of the above observations, we recommended and the Management agreed to

implement the following:
1. For the Provincial Accountant:
a. Ensure that the documentary requirements prescribed in COA Circular Nos.

2007-001 and 2012-001 are completely attached to the disbursement vouchers
and liquidations of fund transfers to NGOs/POs before such are approved.
Also, they should teach/advise the NGO/PO on how to prepare the
liquidation documents to ensure compliance with the stated circulars.
b. Continue their efforts in sending demand letters to NGOs/POs with

outstanding balances.
2. For the Local Chief Executive:
a. Through the Provincial Project Monitoring Unit, fast track the

implementation of the newly developed computerized monitoring system.
b. Direct the concerned officials to comply with previous years’ audit

recommendation to identify and make a separate report on those fund
transfers made during the previous administration which were under
litigation and with on going court cases.
3. For the Provincial Project Monitoring Unit to strengthen the monitoring of

accomplishments of NGOs/POs and regularly prepare a consolidated report
thereof to be included in the submission of required annual reports.
4. For the Provincial Legal Officer to evaluate all outstanding NGOs/POs accounts
and assess the need to apply the legal actions against the faulting NGOs/POs
that failed to implement the programs and projects and liquidate the funds
thereof pursuant to the provisions of their respective Memorandum of
Agreement.
IV. Simultaneous fund transfers to other LGUs and delayed liquidation thereof
resulting in the accumulation of unliquidated balances amounting to
₱41,711,519.52 as of December 31, 2018 as well as the disparity between the
Provincial Government and recipient LGUs’ records negatively affect the
fair presentation and relevance of accounts in the financial statements.
As far as fund transfers to other LGUs is concerned, the following internal control
measures are provided under applicable laws, rules and regulations in order to provide for a
more efficient and effective control over the granting, utilization and liquidation thereof:
56
A. Preventive internal control12:
1. Reporting on and liquidation of fund transfer upon completion of its purpose;

2. Requiring settlement or proper accounting of previous fund transfer as a pre-
requisite to additional grants.
B. Detective internal control – review and approval of accounting work.
C. Corrective internal control – putting into place procedures to correct any errors
detected
Examination of the details of the Due from Other LGUs account of the Provincial
Government as of December 31, 2018 revealed the following:
1. Ending balance of Due from Other LGUs increased by 12.08% from

₱37,216,481.14 in the year 2017 to ₱41,711,519.52 as of December 31, 2018;
2. Of the balance as of year-end, 51% or the sum of ₱21,247,899.53 pertains to

balances of grants during the current year; while 49% or the sum of
₱20,463,619.99 had been outstanding for over 1 year.
The ageing of fund transfers to other LGUs is illustrated in Figure 3 below and the
details are shown in the attached schedule marked as Annex J.
Age Amount Percentage

Less than 30 days ₱ 2,049,500.00 5%
31-90 days 5,666,500.00 14% 51%
91-365 days 13,531,899.53 32%
> 1 year, < 2 years 7,415,232.56 18%
> 2 years, < 3 years 1,261,950.00 3% 49%
3 Years and Above 11,786,437.43 28%
Total ₱ 41,711,519.52 100% 100%
Figure 3 - Ageing of Due from Other LGUs, as of December 31, 2018
Post-audit of grants and liquidation of fund transfers to LGUs as well as confirmation

from recipient LGUs and interviews with concerned personnel of the Provincial Government
revealed the following causes of the above observations:
a) Fund transfers are not liquidated as soon as the purpose for which it was given has
been completed;
b) Multiple fund transfers are allowed to recipient LGUs despite lack of liquidation and
proper accounting of previous fund transfers given thereto; and
c) Accounting work is not regularly reviewed and not immediately corrected.
12
Section 89, P.D. No. 1445, The State Audit Code of the Philippines; COA Circular No. 94-013 dated Dec. 13, 1994
57
The foregoing indicate weaknesses in internal control which negatively affect the
financial reports of the Provincial Government as well as the utilization of resources,
achievement of specified service delivery objectives, and compliance with relevant laws,
rules and regulations.
A. Delayed liquidation
Closer scrutiny of the details of unliquidated fund transfers revealed that the purpose
for which some were given had already been served or completed, especially donations or
subsidy for short-term activities of recipient LGUs such as barangay assemblies, foundation
anniversaries and youth and sports development activities.
Annex K shows the list of fund transfers granted in CY 2018 alone, the purpose of
which are deemed completed or had already culminated but remained unliquidated as of
December 31, 2018 amounting to ₱2,426,500.00 – an indication of deviation from the
provisions of COA Circular No. 94-013 as these fund transfers should have already been
liquidated upon completion.
Delayed liquidation of fund transfers is either due to the following:

1. Neglect or inattention on the part of the implementing LGU to immediately
liquidate the funds transferred thereto; or
2. Lack of monitoring of implementation of the funded projects on the part of the
The above identified causes contribute to the dormancy of fund transfers such that as
time passes by, the documents may have been misplaced and/or lost or the concerned
officials, especially in barangays, have already left the service without liquidating the fund
transfers due from them. Collectability of these accounts is remote and cannot be
ascertained.
In connection, the dormancy of accounts had been part of the previous years’ audit
findings. Accordingly, it was already recommended to the Management to initiate the
request for write-off of dormant accounts pursuant to the provisions of COA Circular No.
2016-005 dated December 19, 2016, if applicable. However, the Management hadn’t
submitted any request for write off yet as of the writing of this report.
Due to the delayed disposition of fund transfers, the corresponding donation or

subsidy expenses therefrom are not recorded in the period they were actually incurred, thus,
overstating assets and government equity and understating expenses on such applicable
period. Furthermore, unliquidated fund transfers to LGUs imply non-implementation of the
intended projects and activities and non-confirmation of the achievement of specified service
delivery objectives.
B. Multiple/simultaneous fund transfers
There were observed cases of multiple/simultaneous issuances despite existence of

unliquidated fund transfers to a specific LGU. According to the Management, they allow the
58
additional fund transfers despite existence of unliquidated previous ones to avoid impairment
of delivery of services or accomplishment of its intended activities.
However, it must be emphasized that the practice of facilitation by the Provincial

Government contravenes Section 89 of P.D. 1445 and other applicable rules and regulations
on fund transfers. It also weakens internal control which should have ensured efficient and
effective use of resources, achievement of specified purpose of the fund transfers, and
compliance with the relevant laws, rules and regulations. As a result, recipient LGUs are not
compelled to liquidate or settle their accountabilities immediately, resulting in accumulation
of unliquidated fund transfers in the records of the Provincial Government.
C. Accounting work not regularly reviewed and not promptly corrected

Post-audit of sample liquidation of fund transfers revealed discrepancies between the
liquidated amounts as reported by the implementing LGU and as recognized by the
Provincial Government in its accounting records. Examination of the recording process of
fund transfers to other LGUs - from granting to the liquidation thereof - showed that the lack
of detective and corrective internal controls resulted in accounting work not regularly
reviewed and not immediately corrected. Just like in the case of cash advances, upon
submission of the liquidation documents by the implementing LGUs to the Provincial
Accounting Office, there is no established feedback mechanism to inform the former on the
results of review and examination of their submitted liquidation reports by the accounting
personnel. The accounting personnel just records the liquidation based on the documents
submitted, and any resulting variance is not immediately corrected, but rather left hanging in
the books of accounts for the succeeding periods; while the respective implementing LGUs
believe that their accounts were already settled.
On that note, 8 out of the 21 replies to confirmation letters sent to various recipient
LGUs reported discrepancies between their records and the Provincial Government for a total
of ₱2,378,168.52. The details of the discrepancies are shown in Annex L.
On a larger scale, the foregoing observations might have been the reason of
accumulation of seemingly long outstanding balances of cash advances, when in fact such
advances were already liquidated by the respective implementing LGUs in the past. The
preceding gaps, when not promptly addressed, would continuously be carried over to the next
accounting period and would result in the misstatement of the Due from Other LGUs
balances of the Provincial Government and would adversely affect the faithful representation
and relevance of financial information contained in the financial statements.
To address the aforementioned observations, we recommended and the Management
agreed on the following:
a. Cause the establishment of written internal guidelines or procedures in the

grant and liquidation of fund transfers as well as the monitoring of
accomplishments of recipient LGUs, specifying therein the responsible
59
offices/personnel, among others, and ensure that they will be fully
disseminated to and implemented by the concerned offices of the Provincial
Government as well as the recipient LGUs.
b. Direct the concerned provincial officials to carry out the procedures

prescribed in COA Circular No. 2016-005 for the write-off of dormant
accounts, if warranted.
For the Chief Accountant:
a. Strictly implement the established preventive controls over the granting and
liquidation of cash advances.
b. Demand from implementing LGUs to immediately settle their unliquidated

accountabilities per record.
c. Immediately rectify errors in the recording of accounts and apply due

prudence in the subsequent recording of transactions to avoid errors.
d. Conduct regular reconciliation of records with implementing LGUs to be

able to prevent, detect, or correct possible misstatements or errors.
V. Inventories as of December 31, 2018 amounting to ₱123,109,545.56 as well as

government equity are overstated while expenses are understated due to non-
recording of issued or consumed items.
Paragraph 44 of PPSAS 12 provides that when there is no related revenue, the

carrying amount of inventories will be recognized as an expense when the goods are
distributed or the related service is rendered.
In the past three years, the balance of inventory of the Provincial Government
significantly increased from ₱37,173,172.05 to ₱123,109,545.56 – equivalent to an increase
of 231%. The comparison of balances per account is shown in Table 8 in the following page.
Examination of the details of balances of inventories revealed that such are composed
mostly of the items for distribution to intended beneficiaries or for use in the operation.
Accordingly, these inventory items should have already been distributed and/or consumed
within the year of purchase, or at most, within the succeeding year. On the contrary, there
are even some components of the inventory as of December 31, 2018 that are non-moving
since 2016 and 2017 as shown in Table 9 in the following page.
Further examination thereon revealed that these amounts pertain to perishable goods
which, more likely than not, are non-existing as of December 31, 2018. Otherwise, such
items have become spoiled or damaged if actually kept for such long period of time.
60
Table 8 – Comparative Balances of Inventories, 2016 to 2018
Accounting
Types of Inventory 2016 2017 2018
Code
1-04-02 Inventory Held for Distribution
1-04-02-010 Food Supplies for Distribution 110,373.20 1,093,478.00 1,720,556.00
1-04-02-020 Welfare Good For Distribution 10,144,435.30 9,616,937.00 9,564,797.00
1-04-02-030 Drugs and Medicines for Distribution 528,959.00 622,909.00 648,075.62
1-04-02-050 Agricultural and Marine Supplies for Distribution 7,581,219.50 6,872,238.00 25,207,343.00
1-04-02-060 Agricultural Produce for Distribution 2,067,206.00 235,600.00 235,600.00
1-04-02-090 Property and Equipment for Distribution 103,725.00 5,934,923.50 6,996,323.50
1-04-02-990 Other Supplies and Materials for Distribution 394,796.00 1,823,796.00 2,940,294.25
Total Inventory Held for Distribution 20,930,714.00 26,199,881.50 47,312,989.37
1-04-04 Inventory Held for Consumption - - -
1-04-04-010 Office Supplies Inventory 2,022,714.10 3,522,106.54 9,685,150.24
1-04-04-020 Accountable Forms, Plates and Stickers 1,526,732.42 1,474,606.09 1,231,582.22
1-04-04-030 Non-Accountable Forms Inventory - 199,500.00 291,500.00
1-04-04-040 Animal/Zoological Supplies Inventory 444,644.00 958,289.00 2,122,125.00
1-04-04-050 Food Supplies Inventory 30,750.00 50,088.00 50,088.00
1-04-04-060 Drugs and Medicines Inventory 1,340,086.12 8,856,393.15 17,042,176.90
1-04-04-070 Medical, Dental and Laboratory Supplies Inventory 3,437,705.35 8,040,545.48 25,911,296.43
1-04-04-090 Agricultural and Marine Supplies Inventory - - 1,506,157.25
1-04-04-100 Textbooks and Instructional Materials Inventory 99,050.00 99,050.00 99,050.00
1-04-04-110 Military, Police and Traffic Supplies Inventory 4,158.00 4,158.00 4,158.00
1-04-04-130 Construction Materials Inventory - 648,786.45 931,687.95
1-04-04-990 Other Supplies and Materials Inventory 7,336,618.06 11,957,947.25 16,921,584.20
Total Inventory Held for Consumption 16,242,458.05 35,811,469.96 75,796,556.19
Total Inventories 37,173,172.05 62,011,351.46 123,109,545.56
Percentage of increase (baseline: CY 2016) 67% 231%
Total Assets 2,407,157,243.64 2,808,397,253.24 3,438,538,734.49
Percentage of Total Inventories over Total Assets 1.54% 2.21% 3.58%
Table 9 – Breakdown of Non-moving Inventories

Non-moving since 2016
Account Inventory Accounts GF SEF TF Total
Code
1-04-02-020 Welfare Good For Distribution 701,660.00 701,660.00
1-04-02-060 Agricultural Produce for Distribution 235,600.00 235,600.00
1-04-04-020 Accountable Forms, Plates and Stickers 49,950.00 49,950.00
1-04-04-060 Drugs and Medicines Inventory 68,205.50 68,205.50
1-04-04-100 Textbooks and Instructional Materials Inventory 99,050.00 99,050.00
1-04-04-110 Military, Police and Traffic Supplies Inventory 4,158.00 4,158.00
Total 239,758.00 217,205.50 456,963.50
Non-moving since 2017

Account Inventory Accounts GF SEF TF Total
Code
1-04-02-090 Property and Equipment for Distribution 1,313,013.50 1,313,013.50
1-04-04-010 Office Supplies Inventory 105,188.05 105,188.05
1-04-04-050 Food Supplies Inventory 50,088.00 50,088.00
Total 1,363,101.50 105,188.05 - 1,468,289.55
It was learned that the unusual increase of ending balances of inventories is due to the
non-recording of the distribution/issuances and consumption thereof. The assigned
accounting personnel disclosed the following reasons:
1. Delayed recording of purchases of inventories: As an internal control measure,

the accounting information system of the Province requires matching of
61
issuances/utilization of inventories with purchases thereof. Therefore, the system
will not accept deductions against inventories if the additions thereto or purchases
thereof are not recorded first.
In view of such control, recording of issuance/utilization of inventories, although

completely supported with documentary requirements, is sometimes deferred due
to the delayed recording of the related purchases in the books of accounts, which
in turn is due to the lengthy disbursement process in the Provincial Government.
While payment to suppliers is still in process, the delivered inventory items are
already distributed to or consumed by end users. Consequently, the
issuance/utilization documents are already prepared and often received by the
Accounting Office for recording even before purchases are paid for and recorded
in the books. This hinders the timely recording of credit to inventories.
Subsequently, the issuance/consumption documents are set aside, overrun by time
and left unrecorded.
2. Delayed submission of issuance/utilization document by the concerned

departments: Issues regarding the non-submission of the necessary documents
were also brought up by the assigned accounting personnel. This has been a
recurring observation in the previous years’ audit. Difficulty in the retrieval of
the distribution list is one of the reasons of non-submission.
It can be gleaned that the above observations are due to lack of detective and
corrective control measures in the utilization, recording and reporting of inventories, as
follows:
1. The Accounting Office has no mechanism to monitor as to what

issuance/utilization documents were already received by them for recording.
2. Second, upon receipt of the disbursement vouchers for payment of suppliers, there
is no way of easily matching them with previously received issuance/utilization
documents. As a result, the issuance/utilization reports pile up, but not recorded
in the system although the corresponding purchases, although delayed, are
subsequently recorded therein.
3. Third, there is no established feedback mechanism to enable implementing

departments to monitor if their submission of issuances/utilization reports was
correctly and completely taken up in the books of accounts.
Absent the above detective control measures, the Provincial Government cannot
detect the problems or errors that would arise, in turn, they will not be able to correct the
same.
On the other hand, it is commendable that the Provincial Government has already
instituted the conduct of semi-annual physical count of its inventories in the year 2018 in
62
compliance with the previous year’s audit recommendations. However, the following gaps
with such control measure were still observed:
1. Not all types of inventories were physically counted;

2. Report of physical count of inventories was not processed and consolidated by
account. It was rather presented on a per department basis only; and
3. No reconciliation between the results of the count and the accounting records.
Consequently, interviews with the Provincial General Services Office personnel

disclosed that they were not able to reconcile the results of the count with the accounting
records. Reconciliation of assets with accounting records establishes a system of
independent verification. Lack of reconciliation indicates a weakness in internal control.
Through such reconciliation, the Provincial Government could have ascertained the existence
of the ending balance of its inventories per accounting record and, consequently, make
necessary adjustments for any discovered discrepancies.
As a result of the foregoing, the existence of the ending balance of inventory is

rendered doubtful. Furthermore, the non-recording of issued or consumed items overstates
inventory balances and understates corresponding expenses and government equity contrary
to Philippine Public Sector Accounting Standards. These affect relevance and faithful
representation of information contained in the financial statements. Users thereof might be
misled in the controlling of the province’s operations and in decision-making.
To illustrate, Inventory Turnover Ratio and the Days of Goods in Inventory were
computed using the amounts reported in the financial statements of the Provincial
Government for the periods 2016, 2017 and 2018. These ratios, while generally used in
private business, are equally useful in the government such that it would provide information
on how efficient does an entity use its inventories in the delivery of services. If inventory
turnover is very low, and accordingly Days Goods in Inventory is high, that might mean that
inventory spends a lot of time in storage and not used for its intended purpose or not
distributed to its intended beneficiaries. That translates to a high risk that the inventory will
be damaged or spoiled or will not be useful anymore.
Table 10 – Computation of Inventory Turnover and Days of Goods in Inventory Ratios, 2016 to 2018
Table 10 shows that the Provincial Government has very low Inventory Turnover and
very high Days in Goods Inventory Ratios in the past 3 years. The details of computation are
shown in Annex M. The financial data presented in the financial statements would lead the
users thereof to believe that the Provincial Government may have overestimated the demand
for the needs of inventory and purchased too many goods as needed during the year. It
would also lead users to think that inventories are not immediately utilized for its intended
63
purpose, and rather stayed in the possession of the Provincial Government. During the CY of
2018, for example, it takes 1,425.80 days to utilize the inventory for its intended purpose.
The above misrepresentation of inventory in the financial statements of the Provincial
Government yields a negative presentation of its performance.
Should the herein identified gaps be left without immediate attention, the Provincial
Government’s financial statements cannot be relied upon, thereby reducing the supposed
value it should have to the end users.
In view of the foregoing, we recommended and the Management agreed to implement

the following:
For the Local Chief Executive Officer:
a. Direct the concerned department heads and committees to devise a written

internal control policy on the management of inventories, which includes
utilization, recording and reporting thereof.
b. Require the concerned departments, in coordination with the Provincial

Accounting Office, to settle within the year all the unrecognized issuances
and utilization of inventories from prior years under their respective
accountability.
c. Ensure that existing internal control measures governing inventories, i.e.

timely preparation and submission of results of physical count of inventory
and its reconciliation with accounting records as well as effecting the
necessary adjustments in the records, are being implemented by the assigned
offices and personnel.
a. Conduct a timely and regular review of accounting records to ensure and

maintain accuracy. Be keen on the observance of professional due care and
diligence in the handling and recording of financial transactions.
b. Devise detective and corrective measures on the receiving and recording of

issuance documents within the Accounting Office for easy monitoring of the
unrecorded issuance/utilization of inventory items, put it into writing and
properly disseminate to the responsible officers/employees.
c. Fast track and closely monitor the recording of the issued/utilized inventories
with complete documentation that were already submitted to the Accounting
Office to correct the misstatements in inventory and its related expenses.
VI. Delayed liquidation of various fund transfers from NGAs and non-disposition of
long-outstanding unexpended balances resulted in increased Due to Other NGAs
64
account amounting to ₱574,204,342.04 as of December 31, 2018 and depriving
either the Province or the source agencies of resources that could be put to better
use in other activities contrary to governing rules and regulations.
Rules and regulations in the grant, utilization and liquidation of funds held in trust by
the Provincial Government for specific purpose are prescribed in COA Circular No. 94-013
dated December 13, 1994. Paragraph 4.1 of said circular prescribes that the Agreement
entered into by the source agency and the implementing agency shall provide for, among
others, the requirements for project implementation.
In CYs 2017 and 2018, the Province of Sarangani received new and additional fund
transfers from various national government agencies intended for specific PPAs amounting
to ₱ 1,199,575,348.01. Of the said amount, 58.46% or the sum of ₱701,258,738.13 were
debited within 2017 and 2018. On the other hand, only 63.51% of the prior years’ balance
was debited during the same period, or totaling to ₱132,063,322.65. This is summarized in
Table 11.
Table 11 – Analysis of Due to Other NGAs Account, from 2017 to 2018

FUND
Particulars Total %age Formula
GF TF
A. Balance, January 1, 2017 862,000.00 207,089,054.81 207,951,054.81
B. Movements within CYs 2017-2018:
B.1 Increases (Additional funds) 391,806,416.00 807,768,932.01 1,199,575,348.01
B.2 Decreases (Utilized/Returned/Adjusted) 392,666,416.00 440,655,644.78 833,322,060.78
B.2.1 On prior years' receipts 860,000.00 131,203,322.65 132,063,322.65 63.51% B.2.1/A
B.2.2 On 2017 & 2018 receipts 391,806,416.00 309,452,322.13 701,258,738.13 58.46% B.2.2/B.1
C. Balance, Dec. 31, 2018 2,000.00 574,202,342.04 574,204,342.04 100.00%
C.1 CYs 2017 and 2018 receipts - 498,316,609.88 498,316,609.88 87% C.1/C
C.2 Prior year's receipts 2,000.00 75,885,732.16 75,887,732.16 13% C.2/C
C.2.1 CDF/PDAF/DAP - 18,322,976.98 18,322,976.98 3% C.2.1/C
C.2.2 Receipts other than CDF/PDAF/DAP 2,000.00 57,562,755.18 57,564,755.18 10% C.2.2/C
C.2.2.1 - Aged 1 year to 5 years 40,672,348.09 40,672,348.09 7% C.2.2.1/C
C.2.2.2 - Aged more than 5 years 2,000.00 16,890,407.09 16,892,407.09 3% C.2.2.2/C
Table 1 - Analysis of Due to NGAs Account
The increase in the Due to Other National Government Agencies account is

attributable to the additional receipts in the year 2017 and 2018 making 87% of the ending
balance current. Fund transfers from the Department of the Interior and Local Government
(DILG) and Department of Agriculture (DA) are the largest as of year-end amounting to
₱306,955,295.85 and ₱224,502,614.16, respectively.
However, the ending balance of ₱574,204,342.04 also consists of dormant accounts

from forwarded balances in December 31, 2005 amounting to ₱75,887,732.16 which either
lack sufficient information or are related to CDF/PDAF/DAP funds. The details of the Due
to Other NGAs account is shown in the attached schedule marked as Annex N.
It is noteworthy that the Due to Other NGAs account is equivalent to almost 50% of
the total liabilities of the Province but is the least utilized and comprises the bulk of the long
dormant accounts. The delayed liquidation and disposition of these funds is contrary to the
65
governing guidelines in the respective memoranda of agreement and other issuances and the
purpose for which these funds had been allocated to. In addition, the small balances of
several accounts retained for several years also indicate poor recordkeeping and improper
liquidation of project funds and disposition of the excess. Depending on the applicable
guidelines or existing agreement, the excess funds could either be returned immediately to
the source agencies or requested by the Province to be used for other activities needing
support. Hence, the unnecessary retention of these funds when its intended purpose had
already been completed deprives either the Province or the source agencies of resources that
could have been put to better use to fund other PPAs.
In addition, the delayed implementation of the PPAs funded by the trust funds and the
loose monitoring of the implementing departments resulted in deviations from the
Memorandum of Agreement (MoA) between the source agency and the Province, such that
expiration of the MoA is already reached before the intended PPAs are implemented.
The Management had already expressed that they encounter difficulties in the
disposition of the long outstanding balances, especially those related to the CDF/PDAF/DAP
funds, due to lack of documentation and information to establish the correct ending balances
thereof. It has been reiterated that the concerned offices must exert effort and diligence to
verify the existence of the funds and facilitate the proper disposition thereof.
In view of the foregoing observations, we recommended and the Management agreed

that the Local Chief Executive will:
1. Require the implementing offices or departments to re-visit the existing

Memorandum of Agreement on trust funds in their possession and ensure that
such MOA are still effective.
2. Direct the Provincial Accountant, in coordination with the Heads of

implementing departments, to implement proper liquidation of the amount
granted as well as the refund of excess project funds to the source agency, if so
provided in the terms of the grant.
3. Direct the Provincial Accountant and the Provincial Treasurer to verify the
existence of the funds in the bank, specially the excess or the long-outstanding
balances, to facilitate the proper disposition of the funds.
VII. Delays in the implementation of PRDP-subprojects as well as occurrence of

negative slippages hamper the attainment of project objectives within the
desired period contrary to the provisions of the Implementation Management
Agreement between the Department of Agriculture and the Provincial
Government of Sarangani.
Section 5.01 of the Implementation Management Agreement (IMA) between the DA

and the Provincial Government of Sarangani requires the latter to start the implementation of
the subprojects based on the schedule presented in said Agreement immediately from the
66
date of the effectivity thereof. Consequently, based on the Subproject Implementation Plan
(SPIP) attached to the IMAs, the parties agreed to accomplish the subprojects in 2016 and
2017, for the first and second batches of subprojects, respectively.
In CY 2018, the Provincial Government had nine (9) I-BUILD subprojects under the
Provincial Engineering Office and two (2) I-REAP subprojects under the Provincial
Agriculturist Office.
However, review of the special purpose financial statements13 on PRDP-subprojects
and validation of actual accomplishments of the Provincial Government thereof revealed
delays in their implementation. For example, the Improvement of NHW Jct. Lun Masla -
Kinam Boundary Don Marcelino (DDS) FMR project, which was targeted to be completed in
CY 2016, was only completed in April, 2018. The comparison of the activities and its
accomplishment vis-à-vis the targets in the SPIP are shown in the following table:
Activities Schedule
(per SPIP): Per SPIP Actual
1. Pre-construction Phase January to June 2015 May 2015 to August 2016
2. Construction Phase July 2015 to June 2016 September 2016 to April 2018
3. Post-construction Phase July 2016 to October 2016 April 2018 to present
The foregoing observation is not only due to the delays incurred by the Provincial
Government, but also by the delays of the contractors during the construction phase. As
evidence thereof, below is the summary of status of the PRDP-subprojects as of December
31, 2018:
Table 12 - I-BUILD Subprojects (implemented by the Provincial Engineering Office)

No. Subproject Name Description Subproject Cost Status as of
December 31,
2018
1 Improvement of NHW 2.5 km. road paved with ₱ 49,325,372.49 Project completed
JCT Lun Masla- concrete lined canal; 1- on April 14, 2018
Kinam Boundary Don unit double barrel box with LD
Marcelino (DOC) culvert constructed; & 36 imposition
FMR ln. m. Metal guard rails
installed
2 Improvement of NHW 4.063 km. road paved with 40,022,672.76 Project completed
JCT. Calabanit - E. concrete; 1710 ln. m. on August 05,
Alegado FMR CHB lined canal; 3 units 2018, with LD
catch basis; 7-units imposition
headwall constructed; &
44 ln. m. RCP installed
3 Improvement of 4.058 km. road paved in 42,409,813.49 Project completed
Lomuyon-Tudok FMR concrete on Dec. 17, 2018
with LD
imposition
13
Statement of Receipts and Expenditures (SRE) and Statement of Sources and Application of Funds (SSAF)
67
No. Subproject Name Description Subproject Cost Status as of
December 31,
2018
4 Improvement of 3.980 km. road paved with 38,835,638.64 Accomplishment:
Lomutan-Upper concrete Target:65.04%
Kalaneg FMR Actual: 62.56%
Slippage: -3.38%
Malandag-Datal concrete Target:32.78%
Batong FMR, Phase 1 Actual:23.83%
Slippage: -8.95%
Mutag FMR concrete Target:41.68%
Actual:35.15%
Slippage: -6.53%
Sison-Zion FMR concrete Target:28.51%
Actual:22.67%
Slippage: -5.84%
8 Construction of ABACA Processing 13,487,845.98 Accomplishment:
ABACA Processing Center & ABACA Target:96.09%
Center & ABACA Warehouse Building with Actual:87.21%
Warehouse Building Perimeter Fence Slippage: -8.88%
with Perimeter Fence
of United Maligang
Farmers’ Multi-
Purpose Cooperative
9 Construction of Virgin Virgin Coconut Oil 9,698,962.20 Accomplishment:
Coconut Oil (VCO) (VCO) Processing Target:74.50%
Processing Building of Building Actual:69.11%
Malapatan Multi- Slippage: -5.39%
Purpose Cooperative
Table 13 I-REAP Subprojects (implemented by the Office of the Provincial Agriculturist)

No. Subproject Name Description Total Status as of
December 31,
1 Enhancement of Provision of various ₱ 22,901,295.00 All equipment
2018
Production, Processing equipment and delivered except
& Marketing to High machineries for Abaca the hauling truck,
Quality ABACA fiber fiber production delivery truck,
forklift,
processing/
bailing machine
2 Virgin Coconut Oil Provision of various ₱ 33,226,267.24
Processing equipment and
machineries for virgin
coconut oil processing
68
As shown in Table 13 above, 3 out of 9 I-BUILD projects completed in 2018 were
imposed with liquidated damages, while all the remaining 6 that are still in progress as of
year-end have negative slippages of not less than 5%.
During the exit conference, the Management explained that delays in the
implementation of the projects are either caused by limited number of qualified contractors,
lengthy procurement process of infrastructure projects which usually takes up to six months
to a year, and the scarcity of manpower in the Province. The Management, however, assured
to regularly follow up proposals and closely coordinate with contractors to fast track the
implementation of the projects.
The foregoing circumstances hamper the attainment of project objectives within the
desired period contrary to the provisions of the Implementation Management Agreement
between the Department of Agriculture and the Provincial Government of Sarangani.
We recommended and Management agreed to:
a. Formulate realistic and attainable work plan to ensure subprojects and activities
are ready for implementation upon availability of the allocated funds;
b. Install performance tracking mechanisms to monitor implementation of existing

projects and address the factors/issues affecting performance that were
identified in the monitoring process;
c. Review operations to determine bottlenecks and/or reasons for slow

implementation and address them accordingly; and
d. Direct the contractors to fast-track the completion of the projects, considering

that these should have already been completed as of report date.
VIII. Payments related to implementation of PRDP subprojects were approved

despite incomplete or inappropriate documentation contrary to the provisions of
the Implementation Management Agreement, PRDP Financial Management
Operations Guidelines and general accounting and auditing rules and
regulations indicating weaknesses in internal control over disbursements.
The IMA and PRDP Financial Management Operations Guidelines (FMOG) require
that progress billings shall be supported with the Statement of Work Accomplished certified
by the Joint Inspectorate Committee. On the other hand, R.A. 9184 and its IRR require that
Contract Agreements must be dated and supported with complete documentation of the
procurement proceedings. In addition, COA Circular No. 2012-001 provides the minimum
documentary requirements for government disbursements.
69
Post-audit of disbursement vouchers revealed that payments were approved despite
deficiencies in the documentation contrary to the above requirements, such as:
1. Date of execution of Contract Agreements between the Provincial Government

and the Contractor is not indicated therein;
2. The General and Special Conditions of Contract, which are integral parts of the
Contract Agreements, are not attached thereto;
3. Disbursement vouchers lack documentary evidence that would affect computation
of elapsed time, such as, approved suspension, resume, or work extension orders;
and
4. Inconsistencies in the computation of the original and revised expiry dates as
shown in the Statement of Time Elapsed and Work Accomplishments were also
observed.
In September 2018, the Provincial Government was asked to provide explanation or

justification on the above observations and submit the lacking documents but the deficiencies
were not yet explained or justified as of the date of this Management Letter.
Based on the foregoing, it can be gleaned that the implementing departments as well
as the pre-audit unit of the Accounting Department are not well-aware on the required
documents for processing of payment such that they allowed payment despite deficiencies in
the supporting documents, an indication of weak internal control. If not addressed, it may
result in invalid disbursements in the future.
In view of the foregoing, we recommended and the Management agreed to the

following courses of actions:
For the PRDP Provincial Project Management and Implementing Unit

(PPMIU):
a. Strictly comply with the documentary requirements on processing of

payment of PRDP-subprojects;
b. Ensure that the concerned employees, especially the pre-audit unit of the
Accounting Office, are well-informed and updated on the requirements of
the IMA and the PRDP FMOG in the processing of disbursements in
addition to the general accounting and auditing rules and regulations
governing government expenditures.
a. Direct the concerned officials to submit the required explanation and/or

justification in Audit Query No. 001-2018(18) regarding deficiencies
observed in payments for PRDP I-BUILD Improvement of NHW Jct
Calabanit-E. Alegado FMR, Phase 1, Glan.
70
IX. Discrepancies between the records of the Provincial Government and the
Department of Agriculture - PRDP exist due to lack of regular reconciliation
contrary to accounting rules and regulations.
In COA Circular 2015-009 dated December 1, 2015 prescribing the use of the
Revised Chart of Accounts for LGUs, the Due to National Government Agencies (NGAs)
account is “used to record the receipt of funds for delivery of goods/services as authorized by
law, fund transfers from NGAs for implementation of specific programs or projects and
other inter-agency transactions (emphasis ours).”
On the other hand, under the Revised Chart of Accounts for National Government
Agencies14, Due from Local Government Units account is “used to recognize amount of
advances for purchase of goods/services as authorized by law, fund transfers to the local
government units (LGUs) for implementation of projects, share from LGUs income and
other receivables (emphasis ours).”
Based on the foregoing descriptions, both accounts are considered reciprocal accounts
between the recipient LGU and the source NGA. As such, fund transfers will increase both
accounts in the respective books of the PLGU and the NGA, while liquidations decrease
balances thereof. With proper and regular coordination between the recipient and the source
NGA, balances of said accounts should always reconcile.
Table 14 – Liquidations/Disbursements Recorded in PLGU’s Books but not found in the Department of
Agriculture’s Books
No. Sub-Project Reference Particulars Amount
Loan Proceeds Government of the Total
(LP) Philippines (GOP)
1 Improvement of NHW Jct. Kayupo - June 2017 SRE 2nd billing ₱ 6,171,509.59 771,438.70 6,942,948.29
Maligang Sitio Malayo FMR July 2017 SRE 3rd billing 6,053,574.27 756,696.78 6,810,271.05
October 2017 SRE th 5,388,963.83 673,620.48 6,062,584.31
4 billing
2 Improvement of NHW Jct. Lun July 2017 SRE st 7,954,153.04 7,954,153.04
1 billing
Masla - Kinam Boundary Don
Marcellino (DDS) FMR
3 Enhancement of Production, June 2018 SRE Property and 4,865,280.00 1,621,760.00 6,487,040.00
Processing and Marketing to High equipment for
Quality Abaca Fiber (Enterprise distribution
Component)
4 Improvement of Sison - Zion FMR June 2018 SRE Mobilization fee 11,652,356.00 11,652,356.00
5 Construction of Virgin Coconut Oil August 2018 SRE Mobilization fee 1,163,875.46 145,484.43 1,309,359.89
Processing Building
(Infrastructure Component)
6 Construction of Abaca Processing August 2018 SRE Mobilization fee 1,474,559.21 184,319.90 1,658,879.11
Center and Abaca Warehouse
Building with Perimeter Fence
(Infrastructure Component)
7 Improvement of NHW Junction July 2018 SRE 1st billing 8,445,985.13 8,445,985.13
Lomuyon - Tudok FMR September 2018 SRE 2nd billing 7,917,767.65 7,917,767.65
8 Improvement of Malandag - Sitio August 2018 SRE Mobilization fee 16,250,184.66 16,250,184.66
Datal Batong FMR, Phase 1
TOTAL ₱ 77,338,208.84 4,153,320.29 81,491,529.13
14
Government Accounting Manual for National Government Agencies, Volume III, as prescribed under COA Circular No.
2015-007 dated October 22, 2015
71
Examination of the Provincial Government’s accounting records and the various
Statement of Receipts and Expenditures (SRE) of PRDP subprojects with reference to
confirmation of details of balances as of September 30, 2018 with the Department of
Agriculture revealed various discrepancies. Table 15 (previous page) shows the list of
transactions that were already recorded in the books of the Provincial Government but not
found in the records of the DA yet with a total of ₱ 81,491,529.13. It can be gleaned from
the following list that the reconciling items even include disbursements/liquidations in the
year 2017.
On the other hand, the following items were recorded under the Due to NGAs account
of the Provincial Government although such funds were not received from the DA-PRDP:
Subproject Particulars Amount

1. Improvement of NHW Jct. Lun Masla Initial deposit for opening ₱ 20,000.00
- Kinam Boundary Don Marcellino of bank account
(DDS) FMR
2. Sarangani Virgin Coconut Oil Initial deposit for opening 20,000.00
Processing (Enterprise Component) of bank account
TOTAL ₱ 40,000.00
The Provincial Accountant explained that the ₱40,000.00 difference between the
PLGU and DA’s records pertains to the initial deposit for the opening of the PRDP bank
accounts as required under the IMA. Since the initial deposit came from Provincial
Government’s funds, and not from the DA, it is neither reflected in the SRE nor found in the
records of the DA. However, the Provincial Accounting Office recorded such initial deposits
under the subsidiary ledgers of Due to NGAs account, hence, the difference. Accordingly, it
is proposed that, instead of Due to NGAs, the more appropriate account is Due from Other
Funds - the account used to record authorized receipt of funds “from one fund to another
fund maintained by the same agency”15.
The foregoing discrepancies between records of the Provincial Government and the
Department of Agriculture render the Due to National Government Agencies-DA PRDP
account unreliable.
To further improve reliability of financial reporting, we recommended and the

Management agreed that the Provincial Accountant would:
a. Regularly reconcile records with the Department of Agriculture to ensure

that all liquidations submitted thereto are properly taken up in their books to
immediately correct discrepancies due to timing differences or errors;
b. Transfer the record of initial deposits from Due to NGAs to Due to Other
Funds account and ensure that a reciprocal entry will be recorded in the
source of fund books of the Provincial Government. Thereafter, submit to
this Office the journal entries made in compliance to this recommendation.
15
Annex B, COA Circular 2015-009 dated December 1, 2015 – Revised Chart of Accounts for LGUs
72
X. The balances of the reciprocal accounts Due from and Due to Other Funds
showed a variance of ₱5,510,859.82 due to non-simultaneous recording of
transactions which rendered them unreliable.
Due from and Due to Other Funds are examples of reciprocal accounts. Considering
such nature of both accounts, such accounts should have equal balances at any point in time.
However, review of the financial statements revealed that the balances of the Due from and
Due to Other Funds as of December 31, 2018 are ₱31,534,027.05 and ₱37,044,886.87,
respectively, resulting in a credit variance of ₱5,510,859.82. The comparison per fund is
shown below:
Table 15 – Comparison of Reciprocal Accounts per Fund, as of December 31, 2018

Account Name General Fund Special Trust Fund Total
Education
Fund
Due from Other ₱1,126,017.83 45,000.00 30,363,009.22 ₱31,534,027.05
Funds
Due to Other Funds ₱36,814,431.00 - 230,455.87 37,044,886.87
Variance(Absolute Amount) ₱5,510,859.82
It was also discovered that the outstanding ₱45,000 unreconciled balance in SEF was
an erroneous entry in 2016 which was not yet adjusted in the current year.
Moreover, it was observed that the variance between these two reciprocal accounts as
of the end of 2018 has significantly increased by ₱3,700,399.08 such that in 2017, the
variance was only ₱1,810,460.74 and it increased to ₱ 5,510,859.82 in 2018. This is shown
in the following table:
Table 16 – Comparative Figures of Reciprocal Accounts, 2017 and 2018

Account Name Balance as of December Increase/(Decrease)
2017 2018 2018-2017
Due from Other Funds ₱ 2,235,363.66 ₱31,534,027.05 ₱29,298,663.39
Due to Other Funds 424,902.92 37,044,886.87 36,619,983.95
Variance (Absolute Amount) ₱1,810,460.74 ₱ 5,510,859.82 ₱ 3,700,399.08
Verification of the books of accounts and interviews with the Provincial Government
personnel revealed that the discrepancies were derived from:
1. Erroneous and non-recording of transactions simultaneously with the reciprocal

accounts.
a. Erroneous Disbursement: This usually occurs when transactions that are supposedly
charged to a specific bank account were erroneously charged by the Provincial
Treasurer to another account, may it be involving different funds or different bank
accounts under the same fund. The Treasury Office admitted that due to the bulk of
transactions, risk of human errors also increased. Errors then will be detected by the
73
Accounting Office and subsequently record the transaction to recognize the
receivable from other fund/bank account, as the case may be, under the Subsidiary
Ledger-“Erroneous Disbursements”. However, the corresponding payable is not
simultaneously recognized.
b. Erroneous Receipt: This occurs when the Provincial Government receives funds from
external sources. There are some downloaded funds from NGAs that the Accounting
Office would temporarily record under TF-Proper upon receipt because they need to
ascertain first the specific purpose and bank accounts thereof. Another scenario that
contributed to the variance was the issuance of a wrong Official Receipt from another
fund by the PTO. Such error will only be discovered and adjusted upon liquidation of
the funds transferred.
2. Unadjusted Erroneous Transactions from Prior Years
During the interview, the accounting in-charge reasoned out that the Provincial
Government had undergone a system migration during the year which increased their
workloads, thus, some prior period erroneous transactions were overlooked.
Further analysis of data clearly indicates that the accounts are not regularly reconciled
despite of the material variances evident in the General Ledgers shown below, contrary to
Section 111 of P.D. 1445 on Keeping of Accounts.
Table 17 – Monthly Variance between Reciprocal Accounts, CY 2018

Month Due from Other Due to Other Funds Variance
CY 2018 Funds Net increase/(Decrease during (DR)/CR
Net Increase/ (Decrease) the month
during the month
January ₱2,378,352.02 ₱696,669.88 ₱ (1,681,682.14)
February 59,755.79 20,347,181.47 20,287,425.68
March 61,000.00 (20,312,181.47) (20,373,181.47)
April 3,351,371.95 - (3,351,371.95)
May (2,696,454.20) (4,135.00) 2,692,319.20
June 449,581.91 5,734.62 (443,847.29)
July (522,455.98) 2,108.38 524,564.36
August (501,169.63) 5,223,298.95 5,724,468.58
September (207,820.63) 2,130,652.55 2,338,473.18
October 108,062.88 996,173.56 888,110.68
November 4,415,957.34 1,573,296.56 (2,842,660.78)
December 24,637,845.60 26,386,087.37 1,748,241.77
Total ₱31,534,027.05 ₱37,044,886.87 ₱5,510,859.82
The non-simultaneous recording of transactions and irregular reconciliation of the

records resulted in net variance of ₱5,510,859.82 between Due from and Due to Other Funds
accounts and could mislead users of financial statements.
74
To further improve reliability of financial reporting, we recommended and the
Management agreed that the Provincial Accountant would:
a. Record and adjust the accounts affected in order to put the intra agency
accounts in agreement considering the noted variances as of December 31,
2018;
b. Henceforth, simultaneously record transactions relating to the reciprocal

accounts;
c. Ensure regular reconciliation of reciprocal accounts at least once a year for

better and fair presentation of financial statements.
XI. The grant of Productivity Based Incentive and Extra Bonus (PBIEB) to the
officials and employees of the Provincial Government of Sarangani in the total
amount of ₱48,561,794.00 is tainted with irregularities, thereby casting doubt on
the validity of the expense account for the year.
In December 2018, the Provincial Government of Sarangani paid a Productivity

Based Incentive and Extra Bonus (PBIEB) equivalent to two month salary plus ₱20,000.00 to
each of its officials and employees in the total amount of ₱48,561,794.0016 pursuant to
Special Ordinance No. 2018-9-076 (Ordinance) dated December 18, 2018.
Post-audit of the payrolls with reference to aforementioned Ordinance as well as

applicable laws, rules and regulations revealed that the grant of PBIEB seemingly lacks legal
basis and suffers from irregularities, to wit:
1. PBIEB was granted as a matter of practice, not as a matter authorized by law.
Nowhere in the Special Ordinance can we find the specific law or guidelines that
authorize the grant of PBIEB to local government officials and employees. Rather, the
Provincial Government, through its Sanggunian, granted PBIEB as a matter of practice, not
because it is specifically authorized by law. It is well-settled rule that “practice, without
more, no matter how long continued, cannot give rise to any vested right if it is contrary to
law”17.
2. The PBIEB granted by the Province to its officials and employees duplicates the
already existing benefits and incentives provided by law.
a. Collective Negotiation Agreement Incentive (CNAI) and Productivity

Enhancement Incentive (PEI) - Sarangani Special Ordinance No. 2018-9-076
asserts that the grant of PBIEB is in recognition of the austerity measures
implemented by the Provincial Government which have greatly contributed to
16
Details are shown in attached schedule marked as Annex O.
17
Baybay Water District vs. COA, G.R. Nos. 147248-49, January 23, 2002; KMG vs. COA, G.R. No. 150769, August 31,
2004
75
keeping the budget within the target without sacrificing the delivery of basic
services to its constituents.
On that note, the law has already provided for the Collective Negotiation
Agreement Incentive (CNAI) as an incentive that may be granted to both
management and rank-and-file employees of the agency “in recognition of their
efforts in accomplishing performance targets at lesser cost, in attaining more
efficient and viable operations through cost-cutting measures and systems
improvement”18. Second, with regard to productivity enhancement, the law has
likewise provided for the Productivity Enhancement Incentive, which is given at
Five Thousand Pesos (₱5,000) every year beginning FY 2016 pursuant to EO No.
201.
In the instant case, examination of the financial records shows that the Provincial
Government has already paid the above incentives for the year 2018 in addition to
PBIEB.
b. Mid-Year Bonus, Year-End Bonus, and Cash Gift - A comparison of the

provisions of Special Ordinance No. 2018-9-076 and R.A. 6686, as amended,
shows that PBIEB is akin to the grant of Mid-year and Year-end Bonuses and
Cash Gift in the following ways:
i. The grant is founded on officials’/employees’ employment in the government;

ii. The base period is the same – that is, at least four (4) months of service; and
iii. The rates of allocation are the same in case the period of service is less than 4
months.
In the case of the Province, examination of the financial records shows that the
grant of PBIEB for a total amount of ₱48,561,794.00 was paid on top of Year-
End Bonus of ₱18,998,378.7019, and Cash Gift of ₱2,876,750.00 20.
3. PBIEB was granted through a Special Ordinance, not an appropriation law, thus,
not submitted for review of the Department of Budget and Management.
Section 305(a) of Republic Act No. 7160 provides that “no money shall be paid out of
the local treasury except in pursuance of an appropriations ordinance or law.” Furthermore,
to ensure that limitations in the use of local funds are followed, Section 326 of R.A. 7160
provides that the Department of Budget and Management (DBM) “shall review ordinances
authorizing the annual or supplemental appropriations of provinces”, among others.
Contrary to the above provisions, the grant of PBIEB was paid in pursuance of
Special Ordinance No. 2018-9-076 rather than an appropriation ordinance. Accordingly,
such ordinance was not submitted to the DBM for review.
18
Item 4(h), (ii), (aa), Congress Joint Resolution No. 4, series of 2008
19
5-01-02-140 – Year-End Bonus account
20
5-01-02-150 – Cash Gift account
76
4. Grant of PBIEB lacks sufficient and relevant documents to establish validity of
claim.
Claims against government funds shall be supported with complete documentation

and shall invariably bear the approval of proper officials21. Contrary to such fundamental
principles, post-audit of payrolls for payment of the PBIEB revealed the following:
a. Lack of sufficient and relevant documents to establish validity of claim. It was

observed in the post-audit that documents to establish the eligibility of actual
payees to the incentive were not attached to the payrolls. Rather, the payment of
the incentive was only supported with Obligation Requests (ObRs) and approved
payroll, nothing more. .
b. Qualified certification of the Provincial Budget Officer on the face of the

Obligation Request. The Provincial Budget Officer should certify the existence
of available appropriation before any disbursement can be processed and
approved for payment. However, examination of the ObRs attached to payrolls
in the payment of the PBIEB revealed that the Provincial Budget Officer
indicated a qualification to her certification indicating therein “subject to
accounting and auditing rules and regulations”. Such certification raises
question as to the validity of the subject transaction. During the exit conference,
the Provincial Budget Officer committed to provide a written explanation on her
qualified certification on the ObR. However, no such explanation was received
as of the time of writing of this audit report, hence the inclusion of this finding
herein.
5. Payment of PBIEB was not subjected to withholding taxes.
Section 79 (A) of the NIRC requires:
“Except in the case of a minimum wage earner…, every employer

making payment of wages shall deduct and withhold upon such wages
a tax determined in accordance with the rules and regulations to be
prescribed by the Secretary of Finance, upon recommendation of the
Commissioner (emphasis ours).”
Among the deductions/exclusions from taxable income are 13th month pay
and other benefits which include benefits such as incentives and bonuses, provided
that the total exclusion thereof will not exceed Ninety thousand pesos (₱90,000.00)22.
Post-audit of payrolls for payment of the PBIEB vis-à-vis the Bureau of

Internal Revenue (BIR) Form 1604CF23 and the supporting alphalist revealed that the
grant of PBIEB was not subjected to withholding taxes contrary to the above-quoted
21
Section 4, P.D. 1445 - Fundamental principles that govern financial transactions and operations of any government agency
22
Section 32 (B) (7) (e) (iv), National Internal Revenue Code, as amended
23
Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes
77
provision of the law. Assuming that the grant of PBIEB is valid and proper, the
actual amount received by the officials and employees was excessive due to the
failure to withhold the taxes due therefrom. Such failure exposes the recipient as well
as the withholding agents to the sanctions provided by law.
In a letter reply through the Provincial Legal Officer, the Management justified the
grant of the PBIEB as an exercise of its local autonomy. However, there was no explanation
on the irregularities observed, namely, the insufficient supporting documents, the issuance of
a special ordinance rather than enactment of an appropriations law for the payment of said
incentive, the lack of review by the DBM and the failure to withhold taxes from the
incentives. Unless sufficiently justified, the said incentive may be disallowed in audit. In
effect, the payment of PBIEB cannot be considered as a valid expense for Personal Services,
thereby casting doubt on the validity of the Other Personnel Benefits account for the year.
In view of the foregoing, we recommended the following courses of action to the

Management:
For the Local Chief Executive and the Sangguniang Panlalawigan:
a) Direct the preparation of a justification on the deficiencies noted herein and

submit a joint explanation on why the subject payment of incentive should
not be disallowed in audit.
b) Stop granting bonuses and incentives that are devoid of legal basis and
refrain from approving disbursements that are tainted with irregularities.
c) Through the Local Budget Officer, Accountant, and Treasurer, ensure that
all payments out of the local treasury are made in pursuance of an
appropriations ordinance or law.
a) Ensure that disbursements against public funds are supported with complete
relevant documents before passing in pre-audit.
For the Provincial Budget Officer:
a) Provide explanation on the qualified certification found on the Obligation

Requests.
b) Submit a computation of Personal Services Limitation for the CY 2018 based

on appropriations and actual obligations.
XII. Increase of Job Order and Contract of Service workers in the Provincial
Government and their involvement in the performance of regular agency
functions, which is not considered as government service, resulted in lack of
78
social protection and inequality in benefits of such workers as well as obscure
accountability thereof due to imposed lack of employee-employer relationship,
contrary to the best interest of labor.
Section 77 of R.A. No. 7160 or the Local Government Code and Article 164 of its
implementing rules and regulations provide that “the local chief executive may employ
emergency or casual employees or laborers paid on a daily wage or piecework basis and
hired through job orders for local projects authorized by the sanggunian concerned…
provided that the period of employment of emergency or casual laborers shall not exceed six
(6) months (emphasis supplied).”
LGUs have used this provision as basis for directly hiring individual workers on
contract of service or job order to perform specific jobs or to complement their current
manpower. Consequently, the Civil Service Commission (CSC) has already clarified that
such type of workers are not covered by Civil Service law, rules, and regulations; and that
services rendered by them are not considered as government service24.
Currently, there have been strong political efforts by the government to put an end to
the practice of “ENDO” in the area of labor in the private sector. However, such practice is
not exclusive in the private sector. It is also happening in the public sector under the scheme
of hiring job order and contract of service (JO/COS) workers. In view of that, CSC-COA-
DBM Joint Circular No. 1, s. 2017 dated June 15, 2017 was issued to provide rules and
regulations to govern the employment of services of such workers in the government.
Although LGUs25 are not included in the coverage of such administrative regulation, the
following salient provisions26 would serve as guidance therefor in engaging the services of
JO/COS workers:
1. Contract of Service covers lump sum work or services of short duration or specific
piece of work;
2. Government agencies may avail of outsourced services through institutional or

individual contracts of services subject to the pertinent provisions of R.A. 9184 and
its implementing guidelines, and the existing budgeting, accounting and auditing rules
and regulations;
3. Hiring of JO workers is limited to emergency or intermittent work, other trades and

crafts, and manual tasks which are not part of the regular functions of the agency; and
4. JO/COS workers should not, in any case, be made to perform functions which are part
of the job description of the agency’s existing regular employees.
24
CSC Memorandum Circular No. 40, s. 1998
25
Paragraph 4, CSC-COA-DBM Joint Circular No. 1
“Coverage: This Joint Circular covers all National Government Agencies, Government-Owned or Controlled Corporations
with original charters, State Universities and Colleges, and Constitutional bodies, which avail of the services of Contract
of Service and Job Order workers.”
26
Paragraphs 6 and 7, CSC-COA-DBM Joint Circular No. 1
79
In light of the foregoing, examination of the contracts of the JO/COS workers in the
Provincial Government as well as validation of their actual duties, responsibilities, and
accomplishment for the year 2018 revealed the following:
1. Contract of Service engaged by the Provincial Government are not just limited to
lump sum work or services of short duration or specific piece of work;
2. Outsourced services through individual contracts of services did not observe the
procedures prescribed in R.A. 9184 and its implementing guidelines;
3. Hiring of JO workers is not just limited to emergency or intermittent work, other

trades and crafts, and manual tasks which are not part of the regular functions of the
agency;
4. JO/COS workers are made to perform functions which are part of the job description
of the agency’s existing regular employees; and
5. JO/COS workers have been providing service to the Provincial Government for more
than six months, some even for long years.
Payment to JO/COs workers are recorded by the Provincial Government under the
account Other General Services Expense, which is an MOOE item in agreement with the
provision of the mentioned Joint Circular. Comparison of the incurred expenses of the
Provincial Government in employing the services of JO/COS workers shows an increasing
trend in the last four years – from ₱73.20M in CY 2015 to ₱115.01M in 2018. This is
illustrated below:
Figure 4 Comparison of Other General Services vis-à-vis Total MOOE, 2015 to 2018
600.00
500.00
Amount, in millions
400.00
Total MOOE
300.00 381.17 (Financial and Non-cash
365.88 Expenses excluded)
291.67
200.00 278.07 Other General Services
100.00
83.17 90.00 115.01
73.20
-
2015 2016 2017 2018
Calendar Year
Vertical analysis of the Statement of Financial Performance also revealed that Other
General Services is the second largest expense of the Provincial Government in the year
80
2018 – equivalent to 13.05% of the total expenses as of December 31, 2018, next to Salaries
and Wages – Regular which is equivalent to 23.74%. These circumstances are due to the
following:
1. Increase in the number of hired workers; and

2. Increase of individual wages in view of the increase of daily minimum wage
prescribed under Department of Labor and Employment (DOLE) Wage Order No.
RB XII-20 effective May 11, 2018 from ₱295.00 to ₱311.00 for workers in the
non-agriculture sector.
With regard to the manning complement of the Provincial Government, it was learned
that out of the 2,331 personnel thereof, around 71% or a total of 1,651 are JO/COS workers;
while only 29% or 680 personnel are regular employees. This is despite the fact that, out of
821 approved plantilla positions of the Provincial Government, 141 regular positions
remained vacant as of year-end. The Provincial Administrator’s Office provided the
summary of manning complement of the Provincial Government as of December 31, 2018
which is presented in the table below:
Table 18 – Manning Complement of the Provincial Government, as of December 31, 2018

Department/ Office Per Approved Plantilla of Actual Number of Personnel
Position (Warm Bodies)
Total No. of Filled Vacant Regular Co-terminus/ Job Order/ Total
Approved Permanent Elective/ Honorarium-paid/
Position Temporary Contract of Service
Office of the Governor 33 30 3 21 9 529 559
Security Services Division 43 38 5 38 19 57
Jain Management Division 35 23 12 23 34 57
Office of the Vice Governor 15 12 3 6 6 60 72
Office of the Sangguniang Panlalawigan 72 69 3 69 128 197
Office of the SP Secretary 33 25 8 25 4 29
Office of the Provincial Administrator 28 27 1 27 21 48
Office of the Provincial Health Officer 27 21 6 21 87 108
Office of the Provincial Accountant 28 23 5 23 14 37
Office of the Provincial Assessor 26 15 11 15 11 26
Office of the Provincial Engineer 90 81 9 80 1 128 209
Provincial Planning and Development Office 23 18 5 18 10 28
Office of the Provincial Agriculturist 26 19 7 19 16 35
Provincial General Services Office 60 53 7 53 51 104
Provincial Legal Office 9 6 3 5 1 4 10
Provincial Social Welfare and Development Office 22 17 5 17 26 43
Provincial Budget Office 14 10 4 10 5 15
Provincial Information Office 9 7 2 7 1 8
Provincial Environment and Natural Resources Office 11 9 2 9 19 28
Office of the Provincial Veterinarian 8 7 1 7 9 16
Office of the Provincial Treasurer 46 38 8 38 17 55
Hospitals: 0
Dr. Cornelio T. Martinez, Sr. Memorial Hospital 28 25 3 25 109 134
Malungon Municipal Hospital 19 19 19 85 104
Glan Medicare Community Hospital 34 29 5 29 130 159
Maasim Municipal Hospital 20 19 1 19 62 81
Maitum Municipal Hospital 22 20 2 20 42 62
Sarangani Medical Center 40 20 20 20 30 50
Total 821 680 141 594 86 1,651 2,331
81
It can be gleaned from the foregoing that more than majority of the manning
complement of the Provincial Government are not regular employees. Assuming that such
number of personnel is the appropriate manpower complement of the Provincial
Government, it would imply that the current organizational structure and staffing thereof is
not anymore fitting to the current needs and demands of public service. It is worthy to
mention that the Provincial Government always reasons that one of the causes of most of the
audit observations herein is the lack of personnel to do the required tasks/activities.
In different interviews, employees of the Provincial Government explained that the

hiring of JO/COS workers is one way of providing work to as many constituents of the
Province as it could possibly give considering its limited resources and the limitation
provided by law on Personal Services (PS) expense. However, we are not unaware that the
Provincial Government paid a total of ₱48,561,794.00 as additional bonus to its plantilla and
co-terminous employees in December, 2018, which was purportedly charged against their PS
savings from such year. On that note, there seems to be a clash between the priorities of the
Provincial Government and its actual spending.
The proliferation of JO/COS workers in the Provincial Government and their

involvement in the performance of regular agency functions, which is not considered as
government service, resulted in lack of social protection and inequality in benefits of such
workers as well as obscure accountability thereof due to imposed lack of employee-employer
relationship, contrary to the best interest of and national policy on labor and public service.
In their letter reply through the Provincial Legal Officer, the Management
acknowledged that the findings and recommendations of the Audit Team are in order.
However, they also acknowledge that, in order to address the issues involved, active
participation of the political decision-makers is necessary, making it more challenging.
To address the above findings, we recommended and the Management accepted that
the Provincial Government, headed by the Local Chief Executive, must:
a. Review the existing systems, procedures and activities of the Provincial

Government and determine which are temporary and which can be considered
as part of their regular functions to avoid unnecessary hiring of JO/COs
workers;
b. Assess the current organizational structure and staffing to determine the

appropriate manpower complement for the Provincial Government’s
programs/projects/activities and initiate necessary improvements therein,
subject to the approval of the Sangguniang Panlalawigan and other applicable
laws, rules and regulations;
c. Revisit the institutional and individual contracts of service entered into by the
Provincial Government and implement the applicable provisions of R.A. 9184
and pertinent budget, accounting, and auditing rules and regulations thereto.
82
XIII. Resort to alternative methods in the procurement of catering services and repair
and maintenance of transportation equipment and payment thereof through
reimbursement method amounting to ₱4,300,907.63 are contrary to the
provisions of R.A. 9184 and its Implementing Rules and Regulations, negatively
affecting internal control over procurement and disbursement processes as well
as validity of expenditures.
Section 10, both of R.A. 9184 and its revised IRR, provides that, as a general rule,
“all procurement shall be done through Competitive Bidding.” As an exception, Sections 48-
54 provided for the alternative methods to which the procuring entity may resort to as long as
it will promote economy and efficiency in the procurement process. Among others, small
value procurement (SVP) is allowed for “procurement of goods” not covered by shopping,
“infrastructure projects and consulting services, where the amount involved does not exceed
the threshold prescribed in Annex "H" of R.A. 9184 implementing rules and regulations
(IRR)”27. The specific procedures in adopting such alternative method are also outlined in
Annex H of the IRR.
On the other hand, it is fundamental that an entity must install, implement, and
monitor a sound system of internal control. Although primary responsibility to ensure that
internal controls are adhered to rests directly with the Local Chief Executive (for LGUs),
internal control requires the participation and involvement of officials and personnel at all
levels.
The foregoing is supported by the policy contained in Section 1, Chapter 1, Subtitle

B, Book V of the Administrative Code of 1987 which provides that “all resources of the
government shall be managed, expended or utilized in accordance with law and regulations
and safeguarded against loss or wastage through illegal or improper disposition to ensure
efficiency, economy and effectiveness in the operations of government (emphasis
supplied)...”
As far as procurement is concerned, the following internal control measures, among

others, would provide for a more efficient and effective control over government
expenditures:
1. Judicious use of government funds and facilities to safeguard assets;
2. Proper documentation and recording to eliminate the vulnerability of assets to misuse,

loss, destruction and other hazards; and
3. Compliance with procurement laws, rules and regulations to improve the likelihood
that quality goods and services are obtained at the least cost and in a timely and
transparent manner.
However, examination of sample disbursement vouchers revealed the following,

contrary to the abovementioned standards:
27
Section 53.9, IRR of R.A. No. 9184, 2016 Edition
83
1. Adoption of SVP as an alternative method in the procurement of catering services
and repair and maintenance of transportation equipment without complying with the
procedures provided under R.A. No. 9184 and its IRR.
Comparison of the actual conditions observed in the Provincial Government vis-à-vis

the prescribed procedures in the adoption of SVP under Annex H of the IRR of R.A. 9184 is
shown below:
Prescribed procedures Actual Observations

(Annex H, R.A. 9184 IRR)
1. The End-User shall submit a request for End users did not submit a request for
SVP to the BAC, which indicates the SVP to the BAC. Rather, they
technical specifications, scope of work, commenced the procurement process on
terms of reference, ABC and other terms their own.
and conditions.
2. The BAC shall prepare and send the The end users, not the BAC, prepared and
RFQs/RFPs to at least three (3) suppliers of sent the RFQs/RFPs.
known qualifications. This, notwithstanding,
those who responded through any of the
required postings shall be allowed to
participate.
3. Except for those with ABCs equal to Fifty There was no evidence of posting in the
Thousand Pesos (₱50,000.00) and below, PhilGEPS website and any conspicuous
RFQs shall be posted for a period of three place in the premises of the Provincial
(3) calendar days in the PhilGEPS website, Government for those with ABCs more
website of the Procuring Entity, if available, than ₱50,000.00.
and at any conspicuous place reserved for
this purpose in the premises of the
Procuring Entity.
4. The BAC shall recommend to the HOPE the The BAC did not recommend to the
award of contract in favor of the supplier or HOPE the award of the contract. In turn,
contractor with the Single or Lowest the HOPE did not enter into contract with
Calculated and Responsive Quotation. In the supplier. The whole procurement
case of approval, the HOPE shall process was undertaken by the end user
immediately enter into contract with the said and was processed by the Provincial
supplier. Government only upon its alleged
completion and payment.
In this connection, the Government Procurement Policy Board (GPPB) has already
clarified that non-compliance with a mandatory provision of the Procurement Law and its
IRR is a material defect that will affect the validity of the procurement process. The
procedures detailed above are mandatory provisions of the procurement law. Therefore, the
deviations therefrom by the Provincial Government can be considered material defects that
will adversely affect the validity of the procurement process.
84
2. Payment of some acquisitions through reimbursement to various Provincial
Government officials and employees.
Examination of general ledgers revealed that for the year ended December 31, 2018,
payments for repair and maintenance of transportation equipment and catering services have
the most frequency and largest amounts of reimbursements amounting to ₱2,382,658.35 and
₱1,918,249.28, respectively28. The reimbursement method of payment raises doubts in the
procurement process undertaken by the LGU and weakens internal control due to
unnecessary risks as evidenced by the following:
i. Improper documentation and recording. It was observed that the amount in the
official receipt (OR) differs with and the amount reimbursed to the employee who
allegedly paid for the transaction. Post-audit of disbursements showed that
reimbursed amounts are usually lower than those reflected in the OR. Therefore, the
employee supposedly pays the whole amount of the transaction to the supplier as
evidenced by the OR, but will only be reimbursed an amount net of withholding
taxes. In effect, it implies that the employee is made to pay all the taxes to the
supplier and a portion thereof to the Provincial Government for remittance to the BIR.
In an ideal process, the DV should have been supported with an OR containing the
net amount and certificate of withholding taxes (BIR Form 2306 or 2307, as the case
may be) amounting to the difference.
ii. Non-observance of established segregation of duties. The common control policies

and procedures that are part of the coordinated measures and procedures of internal
control include segregation of duties29. Control measure reduces the risk of error or
fraud. This includes separating the assignment of responsibilities for “processing,
reviewing, recording, custody, and approval/authorization of certain transactions”8.
In the case of reimbursements, key duties and responsibilities are not segregated such
that the whole process starts and ends with the end user department, to wit:
a. Procurement is undertaken by the end-user – Requests for Quotation (RFQs) are

prepared, sent out and retrieved by the end user department. From the retrieved
quotations, end user selects the winning supplier, without recommendation of the
BAC and approval by the Head of the Procuring Entity. In case of catering
services, there are times when purchase requests, RFQs, OR, and AIRs were all
prepared and issued on the same date of the activity (See Annex P).
b. End user inspects and accepts the goods and immediately pays them thereafter –
this is evidenced by the simultaneous dates indicated in the Official Receipts and
the Acceptance and Inspection Reports (AIR) (see Annex P and Annex Q for
samples of post-audited vouchers). In turn, the AIR is prepared by the end user
28
Payables as of year-end not yet included due to non-accrual thereof.
29
Pp. 27 and 28, National Guidelines on Internal Control Systems (NGICS) per DBM Circular Letter No. 2008-8 dated
October 23, 2008
85
department, not the Provincial General Services Office (PGSO). In effect, the
AIR is not controlled and pre-numbered according to the series assigned by the
PGSO. Upon completion of the transaction between the end user and the
supplier, the former will then process the reimbursement of payment. It is only at
this time that the transaction goes under review by other key departments of the
Verification of disbursement vouchers revealed that the common justification for

these reimbursements is that the procurement is an emergency or for an unforeseen event.
However, this would be inconsistent with the fact that the department’s approved budgets for
the year include these items that are processed through reimbursement. Therefore, it would
only be logical, in accordance with sound planning and management principles, that the
departments have already identified their specific needs, i.e for catering services and repairs
and maintenance, even before the current year. In reality, reimbursements proliferated in the
Provincial Government because of lack of proper planning, rather than because of an
emergency. It has become a practice rather than an exception.
In addition, the common justification that because of industry practice, the suppliers
will not accept credit, hence, the reimbursement mode of payment, cannot be true. This is
disputed by the fact that these are the same suppliers the Provincial Government has
contracted with in its regular procurement process, where transactions are usually on credit.
Also, the reimbursement method did not cure the problem on lengthy disbursement process,
contrary to Management’s explanation. As shown in Annexes R and S, it still took more than
45 days to reimburse the officials and employees who allegedly paid the suppliers.
The “reimbursement method” adopted by the Provincial Government in its

procurement of goods encouraged procurement “as the need arises”, which resulted in the
unprogrammed/discretionary procurement per department using alternative method of SVP
without complying with the prescribed procedures. This is contrary to the provision on the
general rule of procurement. Moreover, the processing of many mini-procurements entailed
more resources, i.e. supplies and manpower, which deviates from the principles of efficiency
and economy.
Human error, abuse, and management attitude are some of the limitations of internal
control which are present in the instant case. It is worthy to mention that these deficiencies
had been a finding in the Provincial Government since the year 2014. The continuing
practice of reimbursement in the Provincial Government clearly shows Management’s
attitude towards such audit finding and recommendations over their operations. These
observed conditions indicate weaknesses in the internal control over procurement and
disbursement processes casting doubt over the validity of the Provincial Government’s
expenditures, which would result in disallowance of future disbursements, if not addressed.
It is well to note that government procurement laws, rules and regulations have
already formulated the rules and procedures to govern situations where the quantity and/or
exact time of need of goods cannot be accurately pre-determined or it is inadvisable to carry
the same stock or commit to purchase a certain quantity within the given period. Is such
86
cases, it may necessitate the procuring entity to enter into ordering agreements. The
guidelines are provided in Appendix 26 of the IRR of R.A. 9184.
To improve the procurement and disbursement process, we recommended and the

Management accepted to implement the following courses of actions:
1. For the Local Chief Executive to institute process improvements to achieve

compliance with regulations, policies, procedures and other requirements;
2. For all offices and departments:
a. Observe the prescribed procedures in government laws, rules and

regulations and avoid adoption of alternative methods without observing the
strict compliance requirements of the law. Otherwise, irregular
disbursements in the future will be disallowed in audit;
b. Improve planning and budgeting by preparing a complete PPMP consistent

with respective budget allocations to be incorporated into the APP to enable
the BAC to program the timing of procurement.
3. For the Bids and Awards Committee:
a. Analyze and evaluate management deficiencies and assist top management

by recommending realistic courses of action;
b. Make use of the available mechanisms and procedures provided by

government laws, rules and regulations, i.e. ordering agreements for
expendable or non-expendable goods, services for hotel accommodation,
catering and repair and maintenance.
4. For the Provincial Accountant to strictly observe the internal control measures
and policies in pre-auditing disbursements to prevent irregular and illegal
disbursements.
C. Other Audit Areas
I. Low collection efficiency on amounts due to GSIS contrary to the provisions of

R.A. 8291 and its IRR and the General Appropriations Act of 2018 exposes the
employees as well as the heads of offices of the Provincial Government of
Sarangani to adverse consequences provided by law.
Section 48 of R.A. No. 1096430 provides that deductions from salaries and other
benefits accruing to any government employee for payment of an individual employee’s
30
FY 2018 General Appropriations Act
87
obligations due to “the BIR, PhilHealth, GSIS, and HDMF (emphasis supplied)” shall take
priority over and above the payment of all other obligations of the employee.
With regard to collection and remittance of amounts due to the GSIS, the Revised
Implementing Rules and Regulations (RIRR) of R.A. 8291 provides that the government
agency shall deduct from the fixed monthly compensation of the employee the amounts due
the GSIS and remit the same thereto within the first ten (10) days of the month following the
month when the deductions were effected31.
Accordingly, failure to remit the amounts due to the GSIS would result in suspension
of all loan privileges, not just of the defaulting member, but of all the members of the
agency as well as disqualification from receiving the yearly dividends 32. Furthermore, any
unremitted premium contributions and loan amortizations and other amounts due the GSIS
shall be deducted from the proceeds of the loans and claims that will be due the member33.
Based on the certification from the GSIS showing in complete details the monthly
billed amounts and the corresponding actual amount paid on both GSIS premiums (Social
Insurance Fund and Employees’ Compensation Insurance Fund) and loans of the Provincial
Government of Sarangani and comparing it with the figures from CY 2017, we observed the
following:
1. The collection efficiency on GSIS Premiums decreased from 99.40% in 2017 to

96.42% in 2018; and
2. The collection efficiency on GSIS Loan Amortizations increased from 41.32% in
2017 to 57.49% in 2018.
A summary of the computations are presented below, while the details are shown in
Annex R hereof:
Table 19 – Collection Efficiency, CYs 2017 and 2018

Year
Particulars
2017 2018
a. Billed Premiums 38,897,241.91 43,369,424.23
b. Paid Premiums 38,663,347.42 41,814,823.93
c. Billed Loans 30,863,244.74 28,669,597.32
d. Paid Loans 12,752,807.68 16,481,660.39
e. Variance - Premiums (a-b) 233,894.49 1,554,600.30
f. Variance - Loans (c-d) 18,110,437.06 12,187,936.93
g. Collection Efficiency - Premiums 99.40% 96.42%
h. Collection Efficiency - Loans 41.32% 57.49%
The low collection efficiency level of the Provincial Government has been a recurring
finding thereon. Commendably, the Provincial Government has had improvements since CY
31
Section 14, Revised Implementing Rules and regulations of R.A. 8291
32
Section 16.1, Id.
33
Section 16.2, Id.
88
2015, when their collection efficiency ratio was only 21.54%, being the lowest in Region
XII, to the current ratio of 57.49%. The trend is shown in the following chart:
Figure 5 - Loan Amortization Collection Efficiency

CYs 2015 to 2018
57.49%
41.32%
29.05%
21.54%
2015 2016 2017 2018

Figure 5
Despite the improvement, the current collection efficiency ratio of the Provincial
Government is still considerably low34. As a result, the variance in loan collections, i.e.
amounting to ₱18,110,437.06 and ₱12,187,936.93 in 2017 and 2018, respectively, could
negatively affect the realization of collection targets of GSIS and compromise the benefits it
will provide to its members being a social insurance institution giving defined benefit scheme
under the law. Also, the members-borrowers in default may later suffer unmanageable levels
of penalties and surcharges. Moreover, the Provincial Government as a whole is exposed to
the risk of suffering the above-quoted adverse consequences provided by law.
According to the concerned officers of the Provincial Government, the following

reasons caused their low collection efficiency on GSIS loan amortizations:
a. Decision of employees-borrowers not to deduct from the salary and other benefits
loan amortizations due to GSIS, believing that, as an option, they can have it
deducted from the proceeds of succeeding loans and future claims that will be due
them;
b. Leniency of the Management in imposing the prioritization of GSIS obligations as

first preference in employees’ salary deductions;
c. Persistence of some employees in applying for loan despite limited capability to pay
the monthly amortizations; and
d. Non-implementation of the sanctions provided by law resulting in employees getting

used to refusing or failing to pay obligations without experiencing the adverse
consequences thereto.
In their letter reply through the Provincial Legal Officer, the Management agreed that
they should look into the reasons for the low collection efficiency with the end in view of
34
As a benchmark, DILG Memorandum Circular No. 2017-53 dated March 22, 2017 requires at least 80% overall payment
of members loans as one of the assessment criteria to be eligible for the award of “Seal of Good Local Governance”.
89
correcting the same. On the other hand, as far as loan amortizations are concerned, they
reasoned that “R.A. 8291 does not contain a provision that makes it a legal obligation of
employers to deduct loan amortizations from the salaries of its employees… Hence, if they
have not collected, then they did not have the legal obligation to remit.” Nonetheless, they
recognize their obligation to assist GSIS in the collection of loan amortizations which is
tantamount to service to government as a whole.
To address the above deficiencies, we recommended the following which are well
taken by Management:

a. Impose to all officials and employees of the Provincial Government strict
compliance to prioritization of GSIS obligations as first preference in the
their salary deductions; and
b. Direct the conduct of information and education dissemination activities to

educate employees on the consequences of late or non-payment of loans, i.e.
deduction of obligations from retirement benefits is not an option they can
exercise in paying their obligations but rather, the consequence of non-
compliance.
For the payroll in-charge:
a. Implement prioritization of GSIS obligations as first preference in the salary

deductions of employees under their respective offices by ensuring that GSIS
billings are complied with in the preparation and approval of payrolls.
For the Agency Authorized Officer (AAO)
a. Make sure that the net take home pay of an employee is sufficient to cover
the regular monthly amortization before approving the loan applied for.
a. Ensure in the pre-audit of payment of salaries and benefits that GSIS

obligations are prioritized as first preference in the deductions therefrom by,
among others, validating whether the actual deductions are in agreement
with the monthly GSIS billings before passing it in audit.
90
PART III
STATUS OF IMPLEMENTATION OF
PRIOR YEARS’ UNIMPLEMENTED
AUDIT RECOMMENDATIONS
PART III
STATUS OF IMPLEMENTATION OF PRIOR YEARS’

UNIMPLEMENTED
AUDIT RECOMMENDATIONS
In the Annual Audit Report for the year ended December 31, 2017, there were 52
unimplemented recommendations and 56 partially implemented recommendations from prior
years. In addition, there were 43 recommendations during the audit year 2017, 24 of which were
reiterations from prior years and 19 were new recommendations. Hence, for this audit year,
implementation of a total of 127 unimplemented/partially implemented recommendations was
validated.
Out of the one hundred twenty-seven (127) recommendations from prior years, twenty-
nine (29) were fully implemented, fifty-six (56) were partially implemented and forty-two (42)
were not implemented. The details are shown below:
Audit Ref Management Status of Reasons for Partial/

Recommendations
Observations AAR Action Implementation Non-implementation
1 PROCUREMENT – Goods, Infrastructure, Consultancy Services

Various omissions We recommend compliance
and practices in with the provisions of R.A.
the procurement 9184 and its revised IRR
process of the and other issuances of the
Province of GPPB, specifically on the
Sarangani are not following:
in accordance with
existing laws, 1) The formulation and AAR Fully
rules and revision of the Approved CY Implemented
regulations, to wit: Procurement Plan (APP). 2014
Among others, the BAC
a) The Annual Secretariat, in
Procurement coordination with the
Plan (APP) Provincial Budget Office,
does not should ensure that the
contain the APP is consistent with the
required approved budget and has
information all the required
prescribed by information.
the GPPB.
2) The adoption of methods AAR Partially
b) The Annual of procurement. In CYs Implemented
Procurement accordance with Section 2016
Plan (APP) is 10 of R.A. 9184 and also 2014
not consistent its revised IRR, as a
with the duly general rule, the Procuring
approved entities shall adopt public
budget. bidding as the general
mode of procurement and
c) Alternative shall see to it that the
methods of procurement program
91
Recommendations
procurement allows sufficient lead time
were resorted for such public bidding.
to contrary to The Local Chief
the strict Executive should ensure
compliance that payment of
requirements procurement through
set forth in reimbursement is reduced,
existing laws, if not eliminated.
rules and Alternative methods shall
regulations and be resorted to only
paid through according to cases
reimbursement. provided for in said laws,
(In CY 2014 rules and regulations.
AAR, total
amount of 3) The preparation and AAR Fully
P6,967,626.41.) submission of the CYs Implemented
Procurement Monitoring 2016
d) The preparation Report (PMR). Aside 2014
and submission from compliance with
of the rules and regulations in
Procurement the submission of the
Monitoring PMR, the Local Chief
Report (PMR) Executive, through the
is not in BAC, should make use of
accordance this report as a tool in
with existing monitoring, assessing and
rules and improving the
regulations. procurement process of
the Province.
4) Improve the procurement AAR Fully

planning and budgeting CY Implemented
linkage of the Province to 2016
expedite the procurement
process. Hasten and
enforce procurement
timelines. Take
advantage of the early
procurement reform
provided in Section 7.6 of
the revised IRR of R.A.
9184, 2016 edition.
5) Ensure the expedite AAR Fully

release of documents to CY Implemented
suppliers, especially the 2016
necessary documents to
cause the delivery of
procured items.
2 PROCUREMENT of DRUGS and MEDICINES

Unreasonable The Local Chief executive AAR Partially
delays and should: CYs Implemented
deviations in the 2016
procurement of 1) Direct the BAC to address 2015
drugs and immediately the lengthy 2014
92
Recommendations
medicines, to wit: and delayed deliveries of
drugs and medicines and
a) Inadequate revisit the guidelines in
post applying sanctions to
qualification suppliers repeatedly
evaluation, incurring delays in
lack of deliveries and those
monitoring and delivering inferior quality
absence of medicines.
feedback
mechanism 2) Enjoin the BAC, in AAR Not
resulted in non- coordination with the CYs Implemented
detection of Provincial Health Office 2015
unsatisfactory and all hospitals, to 2014
progress in the consider the option of
delivery of procuring medicines in
suppliers; bulk in order to not to
hence, the incur stock out and
BAC awarded maintain reasonable
subsequent inventory.
contracts to the
same suppliers. 3) The Agency thru its BAC AAR Not
should see to it that CYs Implemented
b) Significant previous contracts are 2015
delays in complied with before 2014
deliveries of another contract is
drugs and awarded to same supplier.
medicines were The BAC should
incurred. effectively use the PMR
on this matter.
c) Some drugs
and medicines 4) Direct the involved AAR Not
were accepted departments to pursue CYs Implemented
despite non- their commitment to 2016
compliance conduct time and motion 2015
with the study in the procurement 2014
requirement of process from the Purchase
at least two Request (PR) to issuance
years expiry of checks in order to
from date of identify areas/ problems
delivery. relative to the longest
delay of action (aside
d) Procurement of from the unsatisfactory
drugs, deliveries of supplier) in
medicines and the process and come up
laboratory with possible
supplies were recommendations and
taken up as actions to address the
outright problems.
expense
instead of 5) Instruct the Provincial AAR Not
inventory. Health Officer, in CYs Implemented
coordination with the 2015
e) Estimated cost Chiefs of Hospitals and 2014
in the Bill of the Therapeutics
Quantities Committee, to identify
differs in drugs and medicines that
93
Recommendations
different have less than 2-year life.
municipal Otherwise, have the
hospitals even PGSO compel suppliers
without notice to comply with the
of price required expiry dates of
increase medicines delivered to
ensure best quality and in
accordance with
regulations.
6) Require the Provincial AAR Partially

Health Office, in CYs Implemented
coordination with the 2015
BAC, to maintain a 2014
database of cost of
medicines which will be
uniformly applied by the
hospitals Since
procurement is done in
the Province and the
province is the one setting
the ABC, the municipal
hospital need not reflect
estimated cost in the PR,
only the name of
medicine and the quantity
as based on the APP.
4 DEBT-SERVICING
The loan proceeds 1) Require the Provincial AAR Not
totaling Planning and CY Implemented
₱26,251,043.00 Development Office to 2014
transferred to comply with the
various barangays individual monitoring
as Subsidy to report of the projects
Other LGUs for implemented.
the
implementation of
identified projects
lack the required
monitoring
reports.
5 SUBMISSION of ACCOUNTS
Delayed/ 1) The Provincial Governor AAR Partially
incomplete/ non- will direct the Provincial CY Implemented
submission of Accountant, as the 2016
financial reports, comptroller of the agency,
disbursement to prepare a detailed
vouchers, official recommendation on the
receipts and others course of action that needs
to be taken to ensure
timely submission of
vouchers to the Auditor.
Consequently, the
94
Recommendations
Provincial Governor
should issue the necessary
directive to inform and
require all departments to
adhere to the approved
improvements.
2) The Provincial AAR The Fully

Accountant should revisit CY Provincial Implemented
the assignment of tasks to 2016 Accounting
its personnel, specifically Office had a
the bank reconciliation reshuffling of
which seemed to be assignments.
accomplished better Bank
before the recent job reconciliation
rotation. statements
were already
prepared and
submitted as
required by
COA in the
latter part of
CY 2018.
3) With regard to the delayed AAR Fully

receipt of bank CY Implemented
statements, the Provincial 2016
Accountant should
continue to strategize to
get a copy of the bank
statements as of each
prescribed period by
requesting from its
depository banks or using
the online banking
facilities provided by
banks, such as the
WeAccess of the Land
Bank of the Philippines
(LBP). Thereafter, ensure
that bank reconciliation is
done within the prescribed
time, especially before
closing of the books at
year-end, so as not to
diminish its usefulness in
the control of cash.
6 CASH and CASH EQUIVALENTS

6.1 Doubtful validity 1)Provincial Accountant AAR Not Updated and reiterated in
of cash balance should implement the CYs Implemented Part II of this report.
due to deficiencies provisions of COA 2017
in the preparation Circular No. 96-011 and 2016
and use of bank record adjustments for
reconciliation valid reconciling items as
statements reflected in the Bank
95
Recommendations
Reconciliation Statements
In CY 2016 AAR, (BRS) prepared by the
net credit amount Accounting Office. The
of ₱347,328.13 Province should likewise
make representations to
the respective banks for
correction of bank errors
noted in the BRS.
2)Withhold from the AAR Not

outstanding monetary CY Implemented
claims of petty cash 2016
custodian who were not
able to liquidate or refund
the amount granted to
them at year-end.
3)Require the Provincial AAR Partially Updated and reiterated in

Accountant to prepare CYs Implemented Part II of this report.
monthly bank 2017
reconciliation statements 2016
of all depository accounts 2014
maintained by the
Immediately record
adjusting entries which
are identified as book
reconciling items to
reflect adjusted book
balance as of the period
and submit the same to
the COA Auditor
supported by copies of the
JEV as well as copy of the
letter to the respective
bank informing them of
errors noted in the BRS
(other than those resulting
from the timing of
recording of transactions).
6.2 Non-compliance For the Accounting and AAR Not

with the laws and Treasury Departments: CY Implemented
rules on reporting 1) Follow the procedures 2014
of cash and its prescribed in the
related accounts: accounting for petty cash
fund as provided under
a) Imprest system Volume I, Chapter 3,
not strictly Section 48 of the New
followed in Government Accounting
accounting of System for Local
petty cash Government Units.
fund. Perform reconciliation on
the negative balances in
the subsidiary ledger of
petty cash which had
existed for several years.
96
Recommendations
b) Payroll fund 2) Require the accountable AAR Payroll fund Partially Balances observed in CY
was not fully officers to have proper CY balances Implemented 2014 still exist as of
liquidated settlement of the 2014 involved in December 31, 2018.
within the outstanding payroll fund. cases were
prescribed Perform periodic already
period (in CY reconciliation of the followed-up
2014, total to payroll fund subsidiary by the
₱5,340,957.47) ledger to effect timely involved
, adjustment and eliminate parties and
negative balances. were already
forwarder to
Office of
COA RO
XII.
c) The Provincial 3) Monitor regularly the cash AAR Partially Dormant accounts still
Government balances and transactions CYs Implemented exist in the books of the
has dormant to determine proper use of 2017 province as of December
bank accounts the accounts and prevent 2016 31, 2018.
and bank charges per BSP 2014
accounts with regulations for dormant Updated and reiterated in
balances below accounts. Part II of this report.
the required
amount Evaluate periodically the
resulting in status of each depository
monthly account maintained by the
service Provincial Government.
charges. Close depository accounts
in which the purpose had
already been satisfied to
avoid either dormancy
charges or below
maintaining balance bank
charges.
6.3 Remaining 1) Direct the Accountant to AAR Partially Long Outstanding checks
outstanding record the same as CY Implemented were still found in the
checks for more Accounts payable 2013 books of the province as
than six months, pursuant to Section 59 of of December 31, 2018.
rendering them NGAS for LGUs. Updated and reiterated in
stale, understating the Part II of this report.
the total reported
balance of the
Cash in Bank
account and
overstating the
corresponding
expense accounts.
7 INVESTMENTS
Deposits on 1) Require the Provincial AAR Deposit on Fully
Letters of Credit Accountant to disclose in CY Letters of Implemented
still exists in the the Notes to Financial 2017 Credit
books of accounts Statements such details account was
despite negotiation on the Deposits on already
thereof without Letters of Credit balance closed in the
97
Recommendations
sufficient as is necessary to furnish year 2018;
disclosures in the the information needed the related
Notes to Financial by the users of the assets were
Statements financial statements for already
pertaining thereto as long as the said recognized in
- ₱63,499,873.22 balance is presented the books of
under the said account. accounts.
RECEIVABLES
8 Cash advances to officials and employees

Cash advances not 1)The Provincial Accountant AAR Some Partially The Province is having
fully settled within should be directed to CY accounts Implemented difficulty to track the
the reglementary review/determine the 2012 were status of some employees
period validity of the receivable confirmed whom are not already
accounts through through the connected with the
confirmation from the issuance of province and current
concerned officials and demand residence cannot be
employees letters, and determined.
some
accounts
were already
settled.
2)The Local Chief Executive AAR PACCO is Partially

should direct the CY currently Implemented
Provincial Accountant to 2017 drafting the
furnish the department list of
heads and division chiefs personnel
the issuance of demand with
letters a listing of unliquidated
outstanding unliquidated cash
cash advances of advances.
employees under their
charge.
3)Demand/require the AAR Partially Process of write-off not

immediate liquidation CYs Implemented yet started.
and/or settlement of the 2016
unliquidated cash 2015 Updated and Reiterated
advances by the 2014 in Part II of this report.
concerned officials and 2013
employees through the 2012
issuance of demand 2010
letters. For those whose
collection is already
remote due to deceased
employees, the Agency
may start the process of
writing off the accounts.
4)The Local Chief AAR Partially Updated and Reiterated

Executive should direct CYs Implemented in Part II of this report.
the provincial accountant 2017
to continue, if already 2016
started, to withhold the 2015
98
Recommendations
salary of officials and 2013
employees who fail or
refuse to liquidate and/or
settle their outstanding
cash advances after giving
due notice and final
demand. Impose the
sanctions provided under
PD 1445 for any willful
violation of COA Circular
No. 97-002;
5)Stop granting additional AAR Not Updated and Reiterated

cash advances to officials CYs Implemented in Part II of this report.
and employees until the 2015
previous ones have been 2014
liquidated and/or settled; 2013
2010
6)The Local Chief AAR Partially Remaining negative
Executive should direct CYs Implemented balances with a total of
the Provincial Accountant 2017 ₱384,032.05 are still
to rectify the errors in the 2016 found in the books of
recording of accounts to 2015 accounts. These are due
ensure proper monitoring 2014 for adjustment as of
of liquidation of cash December 31, 2018.
advances.
9 Due from NGAs, LGUs, and NGOs/POs

9.1 Grants to and 1) The Provincial AAR The province Partially No new issuance as of
liquidations of Accountant, through the CY strictly Implemented December 31, 2018.
NGOs/POs were Internal Audit Division, 2014 adhered with
not in accordance should ensure that the COA Some liquidations made
with provisions of documentary Circular Nos. during the year were
COA Circular requirements prescribed in 20017-00. short of documentary
Nos. 2007-001 COA Circular Nos. 2007- The reason of requirements under COA
and 2002-001 001 and 2012-001 are no new Circular 2012-001.
dated October completely attached to the issuance.
25,2007 and June disbursement vouchers
14,2012, and liquidations of funds
respectively, transfer to NGOs/POs
affecting the before such are approved.
accuracy of Also, advise NGO/POs on
receivables and how to prepare the
expenses. liquidation documents to
ensure compliance with
the stated circulars.
2) The Local Chief AAR The province Fully

Executive, through the CY through Implemented
Project Monitoring Unit, 2014 PPDO is
should cause the close currently
monitoring and inspection conducting a
of the project semi-annual
implementation and presentation
verification of financial of
records and reports of the accomplishm
99
Recommendations
NGO/PO. ent report of
all the
implementing
offices of the
provinces
including
NGOs/POs.
3) The Provincial Planning AAR Currently, the Fully

and Development Office CY province Implemented
and/or Provincial Project 2017 requires the
Monitoring Committee to submission of
require NGO/POs to monthly and
submit the periodic quarterly
financial and status accomplishm
reports during the ent report for
duration of the all the
implementation of the implementing
project for monitoring of units
the focal point person on including
fund transfers of the NGOs/POs.
Province.
4) Coordinate closely with AAR The Fully

responsible office/s in CY monitoring of Implemented
order to determine the 2016 Accomplishm
status of those inter- ent of
agency transfers (NGAs, NGOs/POs
NGOs/POs, LGUs) still were
unliquidated and demand delegated to
their respective terminal the
reports in order to effect department
prompt liquidation. where the
budget for
programs/Pro
jects of
specific
NGOs/POs
were
anchored.
5) The Province should AAR Partially

institute appropriate CYs Implemented
administrative action 2017
against NGO/PO’s and 2016
their officers/organizers
that failed to implement
the programs and projects
funded by the Provincial
government pursuant to
the provisions of the
Memorandum of
Agreement covering
these transactions or
demand the return of
unused balances from
NGAs/LGUs of those
100
Recommendations
projects already
completed.
6) That the Province should AAR Fully

comply strictly with the CY Implemented
requirements stated in the 2017
provisions of COA
Circular No. 2007-001
and ensure the proper
granting, utilization and
liquidation of cash fund
transfers. Accreditation
of NGO/POs should be
updated so that only
qualified NGO/POS can
be entrusted with
government funds.
9.2 MOA executed 1) The Legal Officer to AAR Not No new issuance as of
between the review the Memorandum CY Implemented December 31, 2018.
Province and the of Agreement executed 2017
NGO/PO has between the Province and
possible NGO/POs and to assess
ambiguities that its legality and validity
might contribute specifically on the duties
to the and responsibilities of
accumulation of both parties. Moreover,
unliquidated fund revisit Item 4.5.3 (b, c, d,
transfers. e) of COA Circular No.
2007-001 to be
incorporated in the MOA.
9.3 Fund transfers to 1) Demand the immediate AAR The Province, Partially Some of the NGOs/POs
various NGAs, liquidation and/or CYs through Implemented cannot be located
LGUs, and settlement of the 2013 PACCO, is anymore.
NGOs/POs outstanding cash 2012 continually
remained advances by the sending
unliquidated concerned NGAs, LGUs, demand
beyond and NGOs/POs; letters to
reglementary those
period, thereby, NGOs/POs
understating the with
corresponding outstanding
expense accounts balance.
and could have
been utilized for 2) Refrain from downloading AAR Not Multiple and
other priority additional funds to local CY Implemented simultaneous fund
projects had it government units with 2013 transfers were still
been returned unsettled cash advances. observed in 2018.
and/or refunded. Reiterated and updated in
Part II.
3) The Provincial AAR Not The accountant cannot

Accountant to evaluate CY Implemented easily separate those fund
all outstanding accounts 2017 transfers with pending
and assess their litigation cases.
collectability. Exert
101
Recommendations
effort to separate those
fund transfers made
during the previous
administration which are
under litigation and with
on-going court issues.
10 INVENTORIES
Non-existing/non- 1)The Local Chief Executive AAR Not Updated and reiterated in
moving to spearhead the CYs Implemented Part II of this report.
inventories establishment of clear 2017
overstated assets internal policy guidelines 2016
and understated in the proper
the expense for the management and
applicable period; accounting of inventories
in coordination with the
Unreliable and Provincial Accounting
unreconciled Office and disseminate
balances of the same guidelines to all
various inventory departments handling
accounts inventories per
department.
(In AAR CY 2017,
subject amount is 2)The Local Chief Executive AAR A meeting Partially Updated and reiterated in
P62,318,008.61) to direct the Provincial CY was called for Implemented Part II of this report
Inventory Committee to 2017 all the
(In AAR CY 2016, develop a system that supplies
subject amount is would capture the actual officers of the
P37,172,813.06) remaining inventories at Province,
the end of each semester, where the
In AAR CY 2015, such as the maintenance establishment
subject amount is of stock inventory cards of an
P6,750,526.50) or records in every inventory
department, to establish a system was
(In AAR CY 2014, check and balance discussed.
subject amount is mechanism that would be
P1,525,735.15) helpful in ensuring the
reliability of balances of
(In AAR CY 2010, inventories per
subject amount is department.
P6,237,182.81)
3)The Local Chief AAR Not Updated and reiterated in
Executive to require the CYs Implemented Part II of this report
Provincial Accountant to 2017
develop proper flow and 2016
tracking of submitted
documents, including
those incomplete/
inconsistent documents
returned, in order to
specifically identify
responsible
persons/offices for timely
compliance.
102
Recommendations
4)Analyze the tasks AAR The Province Fully
performed by the CYs hired new Implemented
inventory in charge in the 2017 personnel
accounting department 2016 dedicated to
and properly address the performed
alleged problem of time- task that are
constraint to further related to
improve the output issuance of
delivery. inventory.
5)Orient the motor pool AAR Fully

section to fill up CY Implemented
accurately and 2015
informatively all RIS so
that the crediting of the
issued items will be
facilitated by the
Accounting Department
6)In coordination with the AAR The Province Partially There were instance of
responsible departments CYs is Implemented late submission of
handling inventories, the 2017 consistently issuance/distribution/cons
Local Chief Executive to 2016 reminding the umption documents as of
strongly impose 2015 departments December 31, 2018.
immediate and complete through a
submission of letter
issuance/distribution/cons addressed to
umption documents to the the heads
Provincial Accounting thereof, to
Office to effect the promptly
required adjustment to the submit the
remaining balances of issuance/
inventories at year-end. distribution/
consumption
Direct the issuing documents.
divisions to secure and
submit the distribution list
duly acknowledged by
recipients of all
agricultural products in
order to ascertain the
effectiveness of the
program.
7)Instruct the PHO to AAR Partially Updated and reiterated in

immediately secure CYs Implemented Part II of this report.
reports of issuances of 2016
food items for the feeding 2015
program and immediately
report to the Accounting
for recording of credits to
the account.
8)Instruct the accountable AAR Not Updated and reiterated in

officers of livestock to CY Implemented Part II of this report.
make a report on the 2015
mortality of heifers and
103
Recommendations
present available evidence
for a possible credit for
the loss/death of the
animals.
9)LGU management should AAR Partially The assigned personnel

require the Provincial CYs Implemented had difficulty in the
Accountant to prepare 2014 retrieval of the
journal entry vouchers 2010 temporarily stored
based on those previously submitted documents
submitted Requisition and (RIS and SSMI) due to
Issue Slips (RIS) and the usage of an outdated
Summary of Supplies and ineffective filing system.
Materials Issued (SSMI)
in order to reflect the
correct balance of such
inventories based on
actual usage/consumption
and drop from the books
of accounts all non-
existing inventories.
10)Henceforth, responsible AAR The Partially Lack of man-power to

offices concerned CYs Management Implemented carry out the inventory
(Accounting and PGSO) 2015 performed process and the
should have proper 2014 the physical reconciliation of balances
coordination and periodic 2010 inventory to the records of PACCO.
reconciliation of those count, but
reflected inventory only limited Updated and reiterated in
balances based on their to some types Part II of this report.
respective records for a of inventory.
fair presentation in the
books of accounts.
11 PROPERTY, PLANT and EQUIPMENT

11.1 Unreliability of 1)The Local Chief AAR The Province Fully
PPE accounts due Executive will ensure that CYs reconstituted Implemented
to non- the functions of the 2017 the Provincial
reconciliation of inventory committee and 2016 Inventory
RPCPPE with the that the procedures to be Committee
books of accounts observed in the conduct of (PIC).
as of year-end physical inventory are
properly defined, to
(In AAR CY 2017, include, among others, the
subject amount is reconciliation of the
₱1,134,647,720.97 results of the physical
, net of count with the property
accumulated and accounting records
depreciation.) and the timeline of
submission of required
(In AAR CY 2016, reports.
subject amount is
₱1,233,768,371.83 2)The Local Chief AAR A Fully
, net of Executive will ensure that CYs memorandum Implemented
accumulated amendments to the 2017 was issued to
depreciation.) inventory-taking process, 2016 all
104
Recommendations
(In AAR CY 2015, if there will be any, are departments
subject amount is properly disseminated to informing
₱989,150,481.24, all departments and them of the
net of accumulated offices concerned. schedule of
depreciation.) the inventory
count as well
as their tasks
related to the
conduct
thereof.
3)The Local Chief AAR Not

Executive will direct the CYs Implemented
Inventory Committee to 2017
review the classification 2016
of the items in the
RPCPPE, such as tangible
assets with estimated life
of more than one year but
small enough to be
considered as PPE, so as
to retain the correct PPE
items that need to be
counted.
4)The Local Government of AAR Partially Non-reconciliation of

Sarangani should conduct CYs Implemented PPE balances for CY
the physical inventory 2015 2018.
annually and the results 2014
thereof be reported for the 2013
current year to be
reconciled with the
subsidiary ledger
maintained by the
Accounting Department.
5)Require the accounting AAR The disposal Partially

office to take up CY committee Implemented
adjustments after a 2013 conducted
thorough reconciliation of various
property accounts in order meeting for
to reclassify the the disposal
unserviceable property to of
Other Assets account, and unserviceable
record those omitted from items.
the books using the
suggested journal entry.
6)Ensure that the physical AAR The physical Partially Did not conduct
count will be conducted, CYs count for CY Implemented reconciliation of
at the latest, during the 2015 2018 was balances.
last quarter of each year, 2014 conducted
giving the inventory team during the
a time allowance of three year.
months to count, prepare
the RPCPPE, and
reconcile with the records
105
Recommendations
of the Accounting
Department. Henceforth,
the RPCPPE should be
submitted to the Auditor
concerned on or before
January 31 of each year.
7)Direct the concerned AAR Partially

accountable officers with CY Implemented
lost, missing or not 2017
presented properties to
have a full and complete
accounting of their
accountabilities, and
process request for relief
from accountability, if
applicable
11.2 Unreliability of 1)Direct the Provincial AAR Partially

PPE accounts due Accountant to record the CYs Implemented
to various necessary closing of CIP 2017
construction-in- accounts to the 2016
progress accounts appropriate asset accounts
which remained of completed projects.
dormant for at The related depreciation
least 2 years expense thereat should
also be computed and
properly recorded.
LIABILITIES
12 Due to BIR
 Unremitted 1) The Provincial AAR Partially
withholding Accountant should CY Implemented
taxes from establish a systematic 2014
various procedure in the creation
suppliers of individual sub-accounts
and/or subsidiary ledger
in e-NGAS to avoid
(As of December duplication and erroneous
31, 2010, postings during recording.
P1,074,402.72)
2) Remittance list should be AAR Partially
 Unreconciled reconciled with the CY Implemented
debit balance individual subsidiary 2014
of Due to BIR ledger before remittance
is made to confirm the
(As of December correct amount remitted
31, 2014, based on deductions
P1,047,202.99) made.
13 Due to GSIS
13.1 Low Loan 1)The Local Chief Executive AAR The province Partially Collection Efficiency on
Collection should ensure to impose CYs conducted Implemented GSIS loans for CY 2018
Efficiency substantial compliance to 2017 several is only 57.49%
106
Recommendations
GSIS billings on loans 2015 meetings Reiterated and updated in
through prioritization in regarding this Part II.
the salary deductions of issue.
employees who have
outstanding loans, so that
the members will not to
suffer consequences due
to non-payment of loan
amortization.
13.2 Unreliable balance 1)The Provincial Accountant AAR Partially Updated and Reiterated
of Due to GSIS should continue the CYs Implemented in Part II of this report.
account due to reconciliation of the 2015
unreconciled and balances of Due to GSIS 2014
unremitted vis-à-vis relevant records
balances
2)The Provincial AAR Partially Updated and Reiterated
(In AAR 2015, Accountant should record CY Implemented in Part II of this report.
unreconciled the appropriate 2015
₱219,571.95; adjustments identified
unremitted from the reconciliation to
eliminate negative
₱662, 348.89; and balances and reflect the
debit balance of correct balances.
₱272,130.70)
3)The Provincial AAR Partially
(In AAR 2014, Accountant should CY Implemented
unremitted immediately remit 2015
balance from CY outstanding balances
2013 previously withheld from
₱207,582.11; members in order not to
unremitted from incur surcharges and
prior years interests related thereto.
₱37,669.07; and
unreconciled debit 4) Only members who are AAR Not Updated and Reiterated
balance of eligible to avail GSIS CYs Implemented in Part II of this report.
₱244,940.99) loans should be certified 2017
by the Agency Authorized 2015
Officer (AAO), in
coordination with the
respective department
heads, should make sure
that before approving the
loan applied by a
particular employee,
his/her net take home pay
is sufficient to cover the
regular monthly
amortization.
14 Due to NGAs
Delayed 1) Require the implementing AAR Not Updated and reiterated in
implementation of offices or departments to CY Implemented the Part II of this report.
PPAs funded by re-visit the existing 2015
various National Memorandum of
Government Agreement on trust funds
107
Recommendations
Agencies (NGAs) in their possession and
as well as delayed ensure that what they have
disposition of is still effective. The
those remaining/ Provincial Accountant
unexpended should prepare a
balances consolidated report on the
status of the funds vis-à-
vis the validity of existing
MoA.
2) Require the implementing AAR Not Dormant trust funds still

offices or departments to CYs Implemented exist in 2018.
draw up the appropriate 2016
project proposals to utilize 2015
fully idle or dormant trust
funds pursuant to the law
governing said grant
and/or the Memorandum
of Agreement/contract
with the respective source
agencies.
3) Direct the Provincial AAR The Partially Updated and reiterated in

Accountant, in CYs Management Implemented the Part II of this report.
coordination with the 2016 is continually
Heads of implementing 2015 sending
departments, to demand
implement proper letters
liquidation of the amount through the
granted as well as the heads of
refund of excess project departments.
funds to the source
agency, if so provided in
the terms of the grant.
4) Direct the Provincial AAR Not Updated and reiterated in

Accountant and the CY Implemented the Part II of this report.
Provincial Treasurer to 2015
verify the existence of the
funds in the bank,
specially the excess or the
long-outstanding
balances, to facilitate the
proper disposition of the
funds.
5) Execute without delay the AAR Partially

intended PPAs of the fund CYs Implemented
transfers so that the 2016
benefits derived therefrom 2015
may already be enjoyed
by the intended
beneficiaries.
6) Require the Provincial AAR Partially

Accountant to regularly CY Implemented
coordinate with 2016
108
Recommendations
implementing
departments and properly
maintain records to
provide reliable
information on the
utilization of the funds,
especially on the recent
receipts, for subsequent
easier liquidation and
disposition of balances.
EXPENSES
15 Personal Services (Salary differential, CAN Incentives, Christmas Bonus, Relief Assistance, Honoraria, etc)
15.1 Grant of Salary The concerned officials on AAR The Not The Management
Differentials to the Provincial Government CY Management Implemented contests the finding and
officials and of Sarangani Province must 2011 did not secure recommendation and
employees of the secure first the approval believes that the
Province in the authority/approval from the from the Provincial Government
total amount of Department of Finance Department has the right to adopt a
P1,363,906.01 was classifying the Province of of Finance. higher salary schedule, as
made without the Sarangani as a First Class They long as the conditions set
authority from the Province before payment of countered by the Local Budget
Department of salary differentials; that they had Circulars are met.
Finance approving otherwise the amount been
and/or classifying involved will all be adopting the In line with this,
the Province of disallowed in audit. salary computation of PS
Sarangani as a schedule of a Limitation versus actual
First Class first class PS Expenses for CY
Province, hence province 2011 was required from
the income since CY the management to be
classification of a 2003 by one of the bases in
first class Province virtue of LBC evaluating if the
is not yet ripe for Nos. 56, 64, conditions in the LBC are
implementation. 69 and 88. indeed met.
These DBM
Circulars As of March 31, 2018,
allow LGUs said computation was not
to adopt the provided by the
salary Management yet.
schedules of
a higher
income class,
subject to
financial
capability of
the LGU
concerned
and
observance of
the PS
limitation in
the local
budget. Also,
they cited a
Supreme
Court
109
Recommendations
decision in
CY 2010
with regards
to the case of
a fifth-class
municipality
like Midsalip
which is not
absolutely
prohibited
from
adopting a
salary
schedule
equivalent to
that of a
special city or
a first class
province.
15.2 Collective 1) Enforce refund of the AAR According to Not Refund was not enforced
Negotiation released CNA incentives CYs the Agency, Implemented because there was no
Agreement (CNA) for violation of laws, 2009 they already clear issuance of Notices
Incentive were rules, and regulations. 2008 submitted a of Disallowance (ND).
paid in different 2003 request for
years despite lack reconsiderati Balance of NDs issued
of legal basis, on regarding based on SASDC as of
short of the the matter but December 31, 2018 does
required can’t provide not include the said
supporting a copy incentives.
documents, and thereof.
contrary to
existing laws, 2)Strictly observe DBM AAR Not The Management was
rules and Circular 2006-01 and CY Implemented previously required to
regulations, to wit: related CSC regulations 2009 submit the documentary
relevant to the granting of requirements in the
CY 2009 – subject CNA benefits. payment of subject CNA
amount is Incentives, but none was
P9.850M received.
A Notice of Suspension
CY 2008 – subject was again issued for
amount is CNA Incentive of 2015
P10.186M due to non-compliance
with existing guidelines.
CY 2005 – subject
amount is P11.3M 3)A dialogue with the SPEU AAR The Fully
should be done to search CY Management Implemented
CY 2003 – subject for a mutual solution on 2005 and the SPEU
amount is P4.7M how to make good with elevated the
the amount involved in matter to the
order to safeguard PSLMC.
government funds against Thereafter,
improper disposition. This the
joint effort is to uphold provisions of
the constitution and the the new CNA
laws and regulations, a were
pledge government improved,
110
Recommendations
employee/s made upon taking into
entering the government consideration
service. the decision
of the
PSLMC, i.e.
the use of the
6 items as
source of
fund for the
grant of CNA
incentive.
4)Conduct a detailed review AAR The Fully

of the pertinent provisions CYs Management Implemented
of the CNA Agreement to 2008 and the SPEU
align the same with the 2003 crafted a new
existing government rules CNA, taking
and regulations, into
particularly, but not consideration
limited to the following: the guidance
a) Coverage of the CNA; from the
b) Source of fund; PSLMC.
c) Time of grant;
d) Ensuring that the
incentive is not tainted
with the color of a
“signing bonus”;
e) Other benefits; and
f) Ten days union time-
off.
Initiate action for the
amendments of the
provisions to align its
conflicting provisions
of applicable laws,
rules and regulations.
15.3 The Management 1) The members of the AAR Not Existence of Notices of
granted Extra Sangguniang CY Implemented Suspensions on various
Christmas Bonus Panlalawigan (SP) should 2005 benefits of the Province
of P6,000.00 per stop granting of similar from CYs 2006-2015
employee or a benefits without basis. may indicate that the SP
total of P3.9M in did not stop granting
December 2005 benefits without basis.
without legal
basis. 2) Likewise, require the AAR Not Refund was not enforced
employees to refund the CY Implemented because there was no
amount of extra bonus 2005 Notice of Disallowance
received by them. (ND) issued.
15.4 Unauthorized 1) Direct the Provincial AAR The Partially Status of motion for
payment of Relief Accountant and CY Management Implemented reconsideration will be
Assistance/14th Provincial Treasurer to 2002 submitted an verified from COA XII.
Mo. Pay- P8.1M effect the refund of relief appeal to
assistance amounting to COA, but no For the meantime, a
P8,171,241.58 granted to action schedule of the remaining
the provincial officials received yet. balance as of December
111
Recommendations
and employees in lump However, 31, 2014 with
sum or in monthly personnel corresponding manner of
installment but fully paid who retired/ refund/payment chosen
within a year. transferred/le by concerned individuals
ft from the indicated thereon was
service were required from the
required to Management to be used
refund. in monitoring the status
of implementation, but
they were not able to
provide the same. Hence,
the required report should
be updated to as of
December 31, 2018
15.5 Payment of 1) The Local Chief AAR The Local Partially

LPBHRAPEFI Executive, together with CY Chief Implemented
amounting to the Sangguniang 2017 Executive
₱44,874,079.20 Panlalawigan, should submitted a
was not in cause the preparation of a justification
pursuance of an justification on the citing local
appropriation law deficiencies noted and autonomy as
and not subjected provide meritorious the basis in
to the review of explanation why the the grant of
the Department of subject payment of the subject
Budget and incentive should not be incentive.
Management. disallowed in audit. The
Sangguniang
Panlalawigan
did not
submit any
justification
yet.
2) The Local Chief AAR Not Another incentive of the

Executive, through the CY Implemented same kind was granted in
Local Budget Officer, 2017 CY 2018.
Accountant, and
Treasurer, should ensure Updated in Part II.
that all payments out of
the local treasury are
made in pursuance of an
appropriations ordinance
or law.
16 Subsistence Meal Allowance

16.1 Deviations from 1) Revisit the guidelines on AAR Fully
existing laws, documentary CY Implemented
rules and requirements as per COA 2016
regulations in the Circular 2012-001 and for
granting and the pre-audit section to
utilization of ensure that attached
subsistence meal supporting documents are
allowance of proper and in order.
provincial jail Inquire from the suppliers
inmates the reasons why old
112
Recommendations
Official Receipts are still
being used.
2) The Provincial AAR Fully

Accountant to adhere with CY Implemented
the existing laws, rules 2016
and regulations in the
granting, utilization and
liquidation of cash
advances such that no
additional cash advance
should be granted unless
the previous ones is
liquidated and properly
accounted in the books,
should be liquidated at
year-end with refund of
any unexpended balance
to the collecting officer
who will issue the
necessary official receipt
and should not exceed the
maximum cash
accountability of the
special disbursing officer
such that when the
accountability is
increased, the accountant
shall ensure that
additional bond is applied
for.
3) While it is allowed to AAR Not

grant prisoner’s CY Implemented
subsistence allowance 2016
through cash advance, the
Management may
consider the outsourcing
of supply of dietary meals
and undergo the normal
procurement process, only
making sure that in
coordination with
responsible departments, a
clear and effective Terms
of Reference (TOR) is
entered into with those
qualified suppliers. In
this way, reimbursement
as a disbursement
procedure is fully
avoided.
17 20% LOCAL DEVELOPMENT FUND

17.1 Deficiencies in 1)The Local Chief AAR Partially
planning of 20% Executive, as the CY Implemented
113
Recommendations
Local Chairperson of the 2016
Development Provincial Development
Fund Council (PDC), to enjoin
the PDIP Committee to
revisit the project
screening and
prioritization criteria used
in ranking and approving
proposed projects for
funding. If necessary, the
PDIP Committee should
develop and define, if not,
improve the prioritization
approach that is in
accordance with
applicable laws, rules and
regulations, and adhere to
these in the formulation of
plans and budgets.
2)The Local Chief Executive AAR Fully

should direct the CY Implemented
Departments to provide 2016
substantive inputs in the
formulation of plans and
budgets.
3)The Local Finance AAR Partially

Committee (LFC) should CY Implemented
provide a comprehensive 2016
analysis of funding
sources, as well as the
PDIP Secretariat should
provide a comprehensive
list of proposed PPAs that
the Province may consider
in developing its plans
and budgets to ensure that
funds will be allocated to
its intended purpose, i.e.
LDF for priority
development projects and
SEF for education-related
projects.
4)The PDIP Committee, AAR Partially

with the support of the CY Implemented
PDIP Secretariat, should 2016
ensure that PPAs are
properly linked with
funding sources and
service delivery
outcomes.
5)The Local Chief Executive AAR Partially

to direct the Local CY Implemented
Finance Committee and 2017
114
Recommendations
the Provincial Accountant
to consistently apply the
proper classification of
LDF and its funded PPAs
from planning to reporting
stage.
The Provincial Budget AAR

Office should ensure that CY
appropriations are based 2016
on functions and
activities by applying
consistently the
functional classifications
on the purpose of the
fund to avoid use of the
LDF to non-
developmental PPAs.
6)Require the Provincial AAR Computation Fully

Budget Office to provide CYs of available Implemented
sufficient information 2014 sources is
regarding available 2015 provided in
appropriations for every
reversion that will guide appropriation
the LDC and the LFC in ordinance
preparing enacted.
recommendations for re-
appropriation of funds.
Require the Provincial
Budget Officer, in
Provincial Accountant and
Provincial Treasurer, to
prepare computation of
unexpended balance of
LDF as of year-end and
cause to submit the same
to the LDC and the LFC
which will serve their
guide in planning and
budgeting for the
succeeding year. Also,
require the regular
submission of the said
computation to the Office
of the Audit Team for
monitoring purposes and
in aid of audit.
115
Recommendations
7) The Local Chief AAR Fully
Executive to require the CY Implemented
Local Finance Committee 2017
(LFC) to update
themselves and the
proponent departments on
the current rules and
regulations on the
appropriation and
utilization of the LDF,
among others.
8) Direct the Departments AAR Not

and other responsible CY Implemented
offices to conduct timely 2017
and harmonized planning
so as to determine proper
funding sources of PPAs
and avoid duplication or
improper charging
thereof.
a) Some of the 1) Instruct the LDC, in AAR Partially
programs, coordination with the CY Implemented
projects and Committee on 2017
activities Appropriations, to ensure 2015
financed by the that the projects to be 2014
local funded by the LDF shall
development contribute to the
fund do not attainment of desirable
meet the socio-economic
prescribed development and
criteria of environmental
having the management outcomes
nature of and shall partake the
investment or nature of investment or
capital capital expenditures as set
expenditure; in applicable rules and
and regulations.
2) Require the submission of AAR Not

the documentary CY Implemented
requirements and account 2014
for the difference of the
indigent-beneficiaries re
Sulong Kalusugan Project
in CY 2014.
b) Special 1) Direct the Provincial AAR Not

Account in the Accountant to maintain a CYs Implemented
General Fund special account in the 2015
was not General Fund for 2014
maintained for development projects
development funded from 20% of the
projects funded IRA. In 2014 AAR, it
from the 20% was further recommended
share of the that to facilitate the setting
IRA. up of the special account
116
Recommendations
as of cut-off date chosen
by the Management, the
Provincial Accountant, in
Provincial Budget Officer,
should cause first the
identification of the
continuing appropriations
and liabilities under the
20% LDF and establish
their balances with the
equivalent cash account.
Henceforth, transactions
involving the 20% LDF
should be recorded under
the special account. The
identification of
completed infrastructure
projects from prior years’
LDF can be done later,
considering that the
eNGAS of the Province
has some problems related
to closing of CIP to
corresponding PPE
accounts and Public
Infrastructure Registry.
Through this, the
Management can start to
maintain the special
account for 20% LDF as
mandated by law and
required by sound
financial management.
2) The Local Chief AAR Not

Executive should probe CYs Implemented
on the reasons of the 2017
Provincial Accounting 2016
Office (PAccO) on the
non-implementation of the
recommendations with
regard to the financial
reporting required of the
LDF. Thereafter, cause
the writing of the
necessary actions to be
taken to enable the
Provincial Accountant to
maintain a special account
in the General Fund for
development projects
funded from the 20% of
the IRA.
17.2 Slow utilization of 1) Require the Provincial AAR Partially

funds and delayed Accountant and the LFC CY
117
Recommendations
implementation of to review the unobligated 2014 Implemented
projects appropriations of LDF
and determine the
availability in the bank.
They should coordinate
with the implementing
departments to determine
the status of
implementation of the
projects, thereafter,
consider the reversion of
the unobligated
appropriations to be made
available for other priority
development projects
which shall be derived
from the local
development plan.
2) Execute without delay AAR Partially

such projects which are CYs Implemented
determined to still address 2016
the present needs of the 2015
intended beneficiaries. 2014
2011
3) The agency head should AAR Partially
direct the concerned CY Implemented
responsible officials to 2013
address the issues that
caused the non-
implementation of the
projects.
4) Advise the Local AAR Partially
Planning and CY Implemented
Development Coordinator 2013
to ensure that only
feasible projects and
activities are included in
the Annual Investment
Plan to avoid problems
which may affect the
efficiency of the
Provincial Government
towards the achievement
of its goal of providing
basic services to its
constituents.
5) Monitor and evaluate the AAR The PPMC Partially Funded PPAs are still not
implementation of the CY monitors the Implemented completed within the
programs and projects in 2011 implementati- duration set-forth in the
accordance with its on of the AIP Discussed in Part II
duration set-forth in the projects. of this report.
Provincial Government of
Sarangani Annual
Investment Plan.
118
Recommendations
18 LOCAL DISASTER RISK REDUCTION and MANAGEMENT FUND (LDRRMF)

18.1 Weak procedural 1) Develop DRRM AAR The Fully
controls were Implementing Plan which CYs Provincial Implemented
observed in terms contains the courses of 2016 Governor, as
of recording, actions before, during and 2015 Chairperson
inventory and after the of the
distribution of calamities/disasters and PDRRMC,
goods as well as include, among others, the issued
on the transfer of mechanism for the timely PDRRMC
funds to delivery of relief goods Memo No. 02
component LGUs (food and medical institutionaliz
in the supplies) to the victims ing the
implementation such as the defined roles "Cluster
of disaster and responsibility of each Approach" to
preparedness and individual during disaster organize
response relief operations. Provincial
programs. Cluster Leads
to clearly
define the
roles of
provincial
lead agencies
and cluster
partners
particularly
during
disaster relief
operations.
2)Require the PDRRM AAR Partially Partially Implemented

Office to submit to the CY Implemented due to failure of some
Provincial Accountant the 2015 MLGUs to submit
Requisition and Issue liquidations despite of the
Slips (RIS) and Summary issuance of demand
of Supplies and Materials letters
Issued (SSMI) of those
already issued relief
goods as basis in the
preparation of journal
entry vouchers to reflect
the correct balance of
inventories based on
actual usage/issuances.
Follow the Accounting
and Reporting Guidelines
governing disaster funds
as provided in COA
Circular 2014-002 dated
April 15, 2014
3)Reconcile the inventory AAR PDRRMO Partially Late submission of RIS

records as reflected in the CY already Implemented and Distribution Sheets,
books with the actual 2016 submitted No physical count was
physical count. Develop duly conducted to verify the
standard policy on the accomplished existence of Goods for
timely submission of RIS, SSMI Distribution in the
119
Recommendations
Requisition and Issue and IRP to warehouse
Slips (RIS) and Summary the Provincial
of Supplies and Materials Accounting
Issued (SSMI) of those Office,
already issued relief recording
goods and supplies. thereof is on-
going.
4)Adhere to the standard AAR PDRRMC Fully

procedural controls on the CYs Memo No. 01 Implemented
implementation of 2016 directed the
disaster-related programs 2015 Provincial
to properly monitor that 2014 Disaster
funds, goods and/or Project
supplies have reached the Monitoring
intended beneficiaries, as Team to
well as the projects are strictly
timely and effectively monitor the
implemented. Properly implementati
monitor transfers to on of PPAs
recipient LGUs to have funded under
timely liquidation of those 70% of
transferred funds. PDRRM
Fund and
Special Trust
Fund.
MOA is
executed
before the
downloading
of funds to
LGUs."
18.2 Non-accrual of the 1)The Local Chief AAR The Fully

transfer of Executive Officer to CY unexpended Implemented
unexpended require the Provincial 2017 balance of
balance of the Accountant to, QRF and
QRF and the henceforth, properly LDRRMF-
DRRMF-MOOE accrue in the books of MOOE as of
in CY 2017 accounts the transfer of December 31,
(₱20,312,181.47) the unexpended balance 2018 was
of the QRF and already
LDRRMF-MOOE in transferred to
compliance with the the Special
matching principle in Trust Fund.
accounting and the
guidelines provided in
COA Circular No 2012-
002 dated September 1,
2012.
2)The Local Chief Exective AAR Fully

Officer to direct the CY Implemented
Provincial Accountant to 2017
properly observe cut-off
so as to avoid the
improper/arbitrary use of
120
Recommendations
the Prior Period
Adjustment account.
18.3 Utilization of the 1) The Local Chief AAR The Fully

70% Prevention Executive to require the CYs LDRRMF Implemented
and Mitigation Provincial DRRM 2017 current
Fund as well as Officer, in coordination 2016 appropriation
the Special Trust with the Provincial 2015 as well as the
Fund of previous Accountant and the 2014 unexpended
years were not Provincial Budget balances of
substantially Officer, to regularly QRF and
accomplished. determine the available LDRRMF-
LDRRMF, comprising of MOOE
both the current transferred to
appropriations and the Special Trust
special trust funds, which Fund were
needs to be included in presented
the programming and to during
provide such to the PDRRMC
PDRRM Council for their meeting to
guidance in planning. fund various
DRRM PPAs
Direct the Provincial in the Annual
Disaster Risk Reduction PDRRMF
and Management Council Investment
to prepare a Plan CYs
comprehensive 2018 and
LDRRMFIP to include 2019.
both the current
appropriations and
transfers to special trust
fund.
2) Direct the Provincial AAR Semi annual Partially

Project Monitoring Team CYs monitoring/ Implemented
and the Provincial 2017 accomplish-
Disaster Project ment reports
Monitoring Team, as the by the
case may be, to concerned
strengthen monitoring department/
and evaluation of agency were
implementation of PPAs prepared,
including fund transfers submitted
made to other LGUs, and
such as the municipalities consolidated
and barangays. Evaluate and validated
if the projects are by the
effectively and timely PDRRMC
implemented and Monitoring
liquidation documents are Team, and
timely submitted. submitted to
the PDC
through
PPDO.
3) The approved AAR PDRRMC Fully

LDRRMFIP as well as CYs Technical Implemented
121
Recommendations
continuing appropriations 2015 Team
should also be 2014 conducts
periodically analyzed to semi annual
assess if every prevention meetings to
programs are timely assess and
implemented as planned evaluate the
and targeted. status of
various PPAs
implementati
on.
4) Execute without delay the AAR During the Partially There are still underlying
identified projects to CY planning Implemented factors that caused the
address the prevention 2017 period, it was delays in the
and mitigation needs of 2016 being strictly Procurement Process
the Province. Follow the 2014 emphasized such as, lengthy
schedule of to follow the procurement process,
implementation of pre- timely availability of technical
disaster PPAs as implementati resource persons, and late
embodied in the approved on of PPAs. submission of project
DRRM Investment Plans. designs.
5) Require the LFC to AAR The Partially PDRRMO in

conduct regular review of CY Provincial Implemented coordination with LFC
unobligated/ 2017 Accountant consolidate all the
unprogrammed or long regularly balances of PPAs already
idle appropriations, provides implemented/ completed/
determine the status of the PDRRM funded and requested
PPAs funded by such Fund Status. PDRRMC for its
appropriations in Management reprogramming but was
coordination with the commits to not yet approved.
implementing intensify
departments, and monitoring of
maximize the use of the status of
available resources by LDRRMF
subsequently identifying and STF
and funding new PPAs utilization to
that will address the needs avoid its
of the Province. reversion to
the General
Fund.
6) Post-evaluate the AAR All PPAs to Fully

implemented PPAs in CYs be funded Implemented
order to assess if they 2017 under the
contribute to the 2016 current
attainment of expected appropriation
outputs or lessen or of LDRRMF
eliminate the and Special
vulnerabilities of the Trust Fund
community. are
technically
and logically
assessed and
evaluated
regularly.
122
Recommendations
19 SPECIAL EDUCATION FUND (SEF)

19.1 Inefficiencies in 1) The Local Chief AAR Not
budgeting and Executive, through the CYs Implemented
utilization of the Provincial School Board 2017
Special Education shall observe timely 2016
Fund, as well as in preparation and
monitoring of authorization of the
implementation of Special Education Fund
its funded PPAs Budget. Consider in
budget preparation the
inclusion of programs,
projects and activities in
the Annual Investment
Program to effectively
prioritize education
programs which are
envisioned by the
province as well as
complementing the same
to the education budget
of the national
government. SEF idle
funds as identified at year
end should be
appropriated in the next
year’s budget based on
the guidelines in the
utilization of SEF.
2) The Local Chief AAR Partially
Executive, through the CYs Implemented
Provincial School Board, 2017
shall execute effectively 2016
the SEF budget through
focusing on the full
implementation and
realization of the desired
results. Enforce the
required laws, rules and
regulations in the proper
disbursement and
reporting of expenditures.
3) Stop the practice of AAR Not
allowing reimbursement CY Implemented
of expenses unless made 2016
under extreme emergency
and urgent operating
requirements. Adequate
planning should be done
beforehand in order not to
implement programs,
projects and activities
which are not in
accordance with the
approved plans.
123
Recommendations
4) Ensure the AAR Not
accomplishment of all CYs Implemented
the SEF-funded projects 2017
through the establishment 2016
of strong collaboration
between the Provincial
School Board and the
Province in the
monitoring of status of the
accomplishments thereof
and conduct of Provincial
School Board quarterly
meetings on a regular
basis to address issues and
concerns affecting the
proper and timely
implementation of those
identified programs,
projects and activities
funded by SEF.
5) Consider in the planning AAR Not
stage those other factors CY Implemented
that could highly affect 2017
the execution of the
planned PPAs funded by
SEF.
19.2 SEF not optimally 1) Prioritize programs, AAR Partially
utilized and projects and activities for CYs Implemented
delayed the ensuing year 2015
implementation of specifically those 2014
its funded PPAs mentioned in Section
100c and 272 of RA 7160
to address the problems of
the students and teachers
and for the operation and
maintenance of public
schools. Consider the
existing school
improvement plans in the
budget planning in order
to create linkage in budget
from the school level
going to the division
level.
2) Conduct post-activity AAR Not

assessment of the major CYs Implemented
programs, projects and 2015
activities which are 2014
implemented using the
fund in order to have
feedbacks, to address
relevant issues and
concerns and to comply
with post-activity reports
which are required to be
124
Recommendations
submitted by accountable
officers such as
liquidations reports and its
related supporting
documents.
3) Periodically monitor the AAR Not

balances of appropriations CYs Implemented
of the fund and relate the 2015
same to its targeted work 2014
and financial plan in order
to implement those
programs, projects and
activities as scheduled and
not to accumulate
balances which the
purpose have already been
satisfied. Also, analyze
periodically the fund’s
cash savings in order to
determine if either
available funds still exists
or cash deficit/shortages is
already incurred.
4) Require immediate AAR Not

settlement of cash CY Implemented
advances granted to 2015
accountable officers in
order not to delay the
subsequent release or
implementation of
approved PPAs under
Special Education Fund.
Appropriately classify
expenditures in
accordance with the
existing policies and
guidelines.
5) Special Education Fund- AAR Not

financed projects should CY Implemented
be implemented by the 2017
Provincial School Board
according to plan.
19 GENDER and DEVELOPMENT FUND (GAD)

Non-compliance 1) The Provincial GFPS AAR GAD Plan Partially Some of the data needed
with laws, rules, should revisit the CY and Budget Implemented in the GAD Database
and regulations procedures prescribed in 2014 were were not yet incorporated
required in the PCW-DILG-DBM-NEDA prepared in the CBMS results of
management of JMC No. 2013-01 using data 2013.The updating of
Gender and regarding the preparation from the CBMS is still ongoing in
Development of GAD Plan and Budget CBMS 2018.
Fund and Accomplishment
Report and should
125
Recommendations
maintain a GAD database
which will serve as a tool
in the generation and
processing of sex-
disaggregated data and
GAD-related information.
2) The Provincial GFPS AAR The Partially
should ensure that the CY attributed Implemented
PPAs implemented are 2014 PPAs were
according to the plan to subjected to
ensure gender- testing to
responsiveness of PPAs ascertain
and resolution of gender GAD
issues. responsiveness.
PRIORITY DEVELOPMENT ASSISTANCE FUND (PDAF) and DISBURSEMENT ACCELERATION

20
PROGRAM (DAP)
Unreconciled and 1) Reconcile the outstanding AARs Not The validation of the
unremitted PDAF under the Trust CYs Implemented unobligated balances of
balances of PDAF Fund and if balances have 2015 DAP and PDAF was not
and DAP Fund been properly validated, 2014 yet finished, thus, proper
the same shall be remitted 2013 treatment on the funds,
to the National Treasury whether to implement or
in compliance to the return to National
Supreme Court decision. Treasury, was not yet
determined.
2) Send demand letters for AAR Not
those funds transferred to CY Implemented
barangays but not yet 2015
fully liquidated to 2014
properly reflect its
reduction to the total
outstanding balance of
Due to NGAs and the
related Due from Other
LGUs and establish
reasonable balances to be
remitted to the national
treasury.
3) Require the Provincial AAR Not

Accountant and the CYs Implemented
Provincial Legal Officer 2014
to determine the status of 2013
the PDAF and DAP funds
to decide on their proper
disposition.
126
PART IV
APPENDICES
Annex Description
A Comparison of Cash-in-Bank Balances per Accounting, Treasury and Bank Records
B Schedule of Seemingly Invalid reconciling Items in the BRS
C Schedule of Dormant Bank Accounts and the Bank Charges Thereof
D Schedule of Cash Advances as of December 31, 2018
E Unliquidated Cash Advances for Travelling Expenses and Registration Fees as of

December 31, 2018
F Multiple/Simultaneous Cash Advances as of December 31, 2018
G Cash Advances with Negative Balances as of December 31, 2018
H Status Fund Transfers to Non-Governmental Organizations/People’s Organizations

(NGOs/POs) – General Fund
I Status Fund Transfers to Non-Governmental Organizations/People’s Organizations
(NGOs/POs) – Trust Fund
J Aging of Due from Other LGUs as of December 31, 2018
K Fund Transfers to Other LGUs- Purpose already completed or concluded as of

December 31, 2018
L Results of Confirmation – Due from Other LGUs as of November 30, 2018.
M Analysis of Inventory Accounts CY’s 2016, 2017 and 2018
N Schedule of Due to Other National Government Agencies as of December 31, 2018
O Schedule of Productivity Based Incentive and Extra Bonus – CY 2018
P Post-audit Results on the Reimbursement – Catering Services for the year ended
December 31, 2018.
Q Post-audit Results on the Reimbursement of Repairs and Maintenance –
Transportation Equipment for the year ended December 31, 2018.
R GSIS Collection Efficiency on Premium Payments and Loan Repayments For the
Years 2017 and 2018
S Detailed Statement of Financial Position as of December 31, 2018
T Detailed Statement of Financial Performance for the year ended December 31, 2018
U Detailed Statement of Cash Flows for the year ended December 31, 2018
V Detailed Statement of Changes in Net Assets/Equity as of December 31, 2018
W Detailed Statement of Comparison of Budget and Actual Amounts for the year ended
December 31, 2018
Provincial Government of Sarangani
Comparison of Cash-in-Bank Balances per Accounting, Treasury and Bank Records
No. Depository Bank Account No. Account Status With BRS? Amount as of December 31, 2018 Variance
Bank Type Per Record As of Dec 31, Per Bank Per Treasurer's Per Accounting BC vs. SL TCB vs. SL
2018 Confirmation (BC) Cash Book (TCB) Records (SL)
GENERAL FUND
1 DBP 0-00005-925-0 / Current Active Yes 257,412,651.10 252,393,807.10 254,757,394.28 2,655,256.82 (2,363,587.18)
09250007044030
2 LBP 0172-0148-10 Current Dormant Yes 13.31 67,231.85 67,887.53 (67,874.22) (655.68)
3 LBP 2072-1000-10 Current Active Yes 163,063,396.72 169,680,198.49 155,835,782.97 7,227,613.75 13,844,415.52
4 LBP 2072-1038-77 Current Active Yes 12,070,882.29 11,831,864.87 12,032,551.93 38,330.36 (200,687.06)
5 PVB 03101-000556-2/ Current Active Yes 11,877,180.98 7,823,265.48 8,151,824.00 3,725,356.98 (328,558.52)
0031-007468-002
6 PNB 31-208-900001-0/ Current Dormant Yes 36,155.09 36,114.55 36,155.09 - (40.54)
405-850032-7
7 LBP 2071-0476-98 Savings Active Yes 1,101,619.45 1,025,095.68 1,093,756.62 7,862.83 (68,660.94)
8 LBP 2071-0554-10 Savings Active Yes 20,000,000.00 20,000,000.00 20,000,000.00 - -
20 DBP 0925-007044-160 Savings Active Yes 67,000,000.00 67,000,000.00 67,000,000.00 - -
Subtotal - General Fund 727,561,898.94 724,857,578.02 713,975,352.42 13,586,546.52 10,882,225.60
SPECIAL EDUCATION FUND
21 LBP 2072-1000-29 Current Active Yes 42,637,396.02 41,176,711.89 41,376,644.71 1,260,751.31 (199,932.82)
TRUST FUND
22 DBP 0-00414-925-7/ Current Active Yes 4,260,935.61 4,537,974.62 4,512,025.61 (251,090.00) 25,949.01
0925007043030
23 DBP 0-0543-925-1/ Current Dormant Yes 30,354.30 38,734.30 30,354.30 - 8,380.00
0925031074030
24 DBP 0-00006-925-6 Savings Dormant No - 27,500.97 - - 27,500.97
25 LBP 2072-1000-37 Current Active Yes 258,153,569.88 254,417,378.35 257,233,494.38 920,075.50 (2,816,116.03)
26 LBP 2072-1004-87 Current Normal Yes 269,446.32 262,449.50 269,446.32 - (6,996.82)
27 LBP 2072-1006-30 Current Active Yes 38,314.83 38,314.83 38,314.83 - -
28 LBP 2072-1006-49 Current Active Yes 18,885.77 18,785.77 18,885.77 - (100.00)
29 LBP 2072-1009-59 Current Active Yes 119,805.44 117,691.11 119,805.44 - (2,114.33)
31 LBP 2072-1015-99 Current Dormant Yes 25,983.43 25,983.43 25,983.43 - -
32 LBP 2072-1016-96 Current Active Yes 151,568.60 151,928.55 151,928.55 (359.95) -
33 LBP 2072-1017-26 Current Active Yes 4,594,991.01 4,515,369.96 4,595,711.01 (720.00) (80,341.05)
34 LBP 2072-1019-63 Current Active Yes 766,947.97 915,500.86 767,307.97 (360.00) 148,192.89
35 LBP 2072-1021-37 Current Active Yes 52,330.28 47,761.53 48,555.28 3,775.00 (793.75)
36 LBP 2072-1021-96 Current Active Yes 37,333,652.74 31,119,221.78 37,296,152.35 37,500.39 (6,176,930.57)
38 LBP 2072-1027-06 Current Dormant No - 4,500.00 200.00 (200.00) 4,300.00
39 LBP 2072-1027-14 Current Active Yes 188,310.73 188,910.73 188,910.73 (600.00) -
40 LBP 2072-1027-49 Current Active Yes 1,550.00 10,000.00 10,000.00 (8,450.00) -
41 LBP 2072-1027-57 Current Active Yes 1,550.00 10,000.00 10,000.00 (8,450.00) -
42 LBP 2072-1027-90 Current Account Closed No - 4,216.60 - - 4,216.60
43 LBP 2072-1028-11 Current Active Yes 4,414,041.48 4,414,741.48 4,414,041.48 - 700.00
44 LBP 2072-1029-94 Current Active Yes 14,917.87 12,018.00 15,318.27 (400.40) (3,300.27)
45 LBP 2072-1035-16 Current Active Yes 6,023,897.60 5,466,497.60 5,466,497.60 557,400.00 -
47 LBP 2072-1035-32 Current Active Yes 12,675,986.01 8,730,578.64 8,255,848.35 4,420,137.66 474,730.29
49 LBP 2072-1035-59 Current Active Yes 9,622,052.80 7,949,852.80 7,949,852.80 1,672,200.00 -
51 LBP 2072-1036-64 Current Active Yes 22,462,319.10 22,294,963.87 22,293,413.87 168,905.23 1,550.00
52 LBP 2072-1036-72 Current Active Yes 1,846,474.85 1,849,824.85 1,846,474.85 - 3,350.00
53 LBP 2072-1036-80 Current Active Yes 10,150.00 10,500.00 10,150.00 - 350.00
55 LBP 2072-1037-02 Current Active Yes 635,716.48 523,306.48 519,956.48 115,760.00 3,350.00
57 LBP 2072-1037-29 Current Active Yes 861,272.51 933,625.46 854,514.51 6,758.00 79,110.95
59 LBP 2072-1037-45 Current Active Yes 1,599,322.40 2,200,279.60 1,599,322.40 - 600,957.20
63 LBP 2072-1038-85 Current Active Yes 10,000.00 10,350.00 - 10,000.00 10,350.00
Subtotal - Trust Fund 497,118,710.75 479,557,397.13 487,698,234.24 9,420,476.51 (8,140,837.11)
Grand Total 1,267,318,005.71 1,245,591,687.04 1,243,050,231.37 24,267,774.34 2,541,455.67
Legend: LBP - Land Bank of the Philippines Variance reconciled in respective BRS 8,548,418.50
DBP - Development Bank of the Philippines Variance reconciled in respective BRS, but reconciling items 15,719,355.84
PVB - Philippine Veteran's Bank include seemingly invalid ones
PNB - Philippine National Bank
127 Annex A_Cash in Bank

Schedule of Seemingly Invalid reconciling Items in the BRS
No. Depository Bank Account No. Seemingly Invalid Reconciling Items

Bank Date Description Amount for Adjustment Net Effect in the
Per Books Per Bank Books of Accounts
Increase/ (Decrease)
GENERAL FUND
1 DBP 0-00005-925-0/ 30-May-16 Unbooked disb. check No. 49134160 5/30/2016 499,490.48 (499,490.48)
09250007044030 PNRC
26-Jun-09 Deposit dtd 06/26/09 that should be for TF-FSP 250,000.00 (250,000.00)
Acct#00414-925-7
Check No. 47592473 erroneosly debited (Should 0.03 0.03
be 1,116.96 instead of 1,116,93)
30-Jun-16 Check No. 49134568 dtd 6/30/16 erroneously 500.00 (500.00)
debited. Should be 791.63 instead of 291.63
26-Feb-14 Outstanding Check No. 41701637 3,793.71 3,793.71
10-Mar-16 Outstanding Check No. 47592461 3.00 3.00
18-Jul-16 Outstanding Check No. 54024845 99,000.00 99,000.00
2-Sep-16 Outstanding Check No. 54025470 10,000.00 10,000.00
26-Jan-17 Outstanding Check No. 55071055 3,500.00 3,500.00
17-Jun-17 Outstanding Check No. 55072643 359.62 359.62
2 LBP 0172-0148-10 30-Jun-16 to Interest Earned 207.77 207.77
31-Dec-17
28-Dec-17 Bank DM dated 12/28/17 should be credited back 68,081.99 68,081.99
by bank
3 LBP 2072-1000-10 Over recording JEV#2015-11-015915 3.49 3.49
Over recording JEV#2015-12-018066 200.00 200.00
Underdisbursement JEV#01-00615, Should be 0.60 0.60
2,572.6
27-Jul-16 Bank CM ORD 59.64 59.64
8-May-15 Bank CM 11,300.00 11,300.00
30-Jun-15 Bank CM 3,600.00 3,600.00
5-Jun-15 Bank CM 3,000.00 3,000.00
30-Oct-15 Bank CM 7,200.00 7,200.00
23-Feb-12 Bank DM 500.00 (500.00)
21-Mar-16 Bank DM 250.00 (250.00)
21-Mar-16 Bank DM 265.00 (265.00)
26-Jul-16 Bank DM 50.00 (50.00)
15-Jun-05 Bank Error (Double Entry Check No. 235563) per 6,386.00 6,386.00
bank statement dtd 5/10/05 & 6/15/05
3-Aug-16 DM Ord 256 08/13/16 & 8/24/16 100.00 100.00
26-Sep-16 Bank Error: PTO 2016-reg-sept-027 erroneosly 0.10 0.10
debited as 485731.96
23-Jan-14 Outstanding Check No. 613515 500.00 500.00
24-Feb-14 Outstanding Check No. 614203 500.00 500.00
3-Jul-14 Outstanding Check No. 627112 120.80 120.80
11-Sep-14 Outstanding Check No. 628918 74.80 74.80
5-Nov-14 Outstanding Check No. 629803 804.46 804.46
7-Sep-15 Outstanding Check No. 651340 170.46 170.46
13-Nov-15 Outstanding Check No. 652396 62.00 62.00
16-Dec-15 Outstanding Check No. 652859 305.06 305.06
5-Dec-16 Outstanding Check No. 733595 1,000.00 1,000.00
28-Apr-17 Outstanding Check No. 777166 4,900.00 4,900.00
17-May-17 Outstanding Check No. 777480 937.50 937.50
17-May-17 Outstanding Check No. 777481 2,812.50 2,812.50
17-May-17 Outstanding Check No. 777488 20,577.24 20,577.24
128 Annex B_Reconciling Items

No. Depository Bank Account No. Seemingly Invalid Reconciling Items
Bank Date Description Amount for Adjustment Net Effect in the
Per Books Per Bank Books of Accounts
Increase/ (Decrease)

11-Jan-18 Outstanding Check No. 818217 655.56 655.56
7-Feb-18 Outstanding Check No. 818752 937.50 937.50
7-Jun-18 Outstanding Check No. 820777 2,610.00 2,610.00
5 PVB 03101-000556-2/ 14-May-15 Returned Stale Check No. 242981 dtd 5/14/15-BT 15,000.00 15,000.00
0031-007468-002 Kapatan
14-Nov-14 Outstanding Check No. 242702 5,000.00 5,000.00
18-Aug-15 Outstanding Check No. 262463 5,000.00 5,000.00
6 LBP 2071-0476-98 31-Dec-14 Interest Earned (09/30/14-12/31/14) 1,064.74 1,064.74
30-Mar-15 Interest Earned (03/30/15-09/30/18) 8,482.33 8,482.33
31-Dec-14 Taxes Withheld 212.95 (212.95)
30-Mar-15 Taxes Withheld (03/30/15-09/30/18) 1,696.47 (1,696.47)
7 LBP 2071-0441-92 31-Mar-15 Interest Earned 33.54 33.54
28-Jun-15 Interest Earned 382.49 382.49
31-Mar-15 Taxes Withheld 6.71 (6.71)
28-Jun-15 Taxes Withheld 76.51 (76.51)
SPECIAL EDUCATION FUND
8 LBP 2072-1000-29 10-Jun-08 Outstanding Check (TRF) BIR Tax Remittance-PSB 6,816.00 6,816.00
Teachers
TRUST FUND
9 DBP 0-00414-925-7 27-May-16 Checkbook Requisition 350.00 350.00
17-Mar-17 Checkbook Requisition 350.00 350.00
25-Jun-09 Deposit entered to DBP GF Account-Collections 250,000.00 250,000.00
dtd 06/25/09
11 LBP 2072-1000-37 2-Mar-12 Unbooked Cash Deposit 1,000.00 1,000.00
Unbooked Cash Disb. 853424 1,406.24 (1,406.24)
23-Feb-12 Bank DM 500.00 (500.00)
18-Nov-15 Bank DM 3,600.00 (3,600.00)
7-Jan-16 Bank DM 3,600.00 (3,600.00)
9-Nov-17 Bank DM 3,500.00 (3,500.00)
19-Mar-14 Outstanding Check No. 49241 2,000.00 2,000.00
12 LBP 2072-1016-96 27-Jan-16 Bank DM 360.00 (360.00)
13 LBP 2072-1017-26 27-Jan-16 Bank DM 720.00 (720.00)
14 LBP 2072-1019-63 27-Jan-16 Bank DM 360.00 (360.00)
15 LBP 2072-1021-37 13-Oct-17 On Us Ck Deposit 4,135.00 4,135.00
27-Jan-16 Bank DM 360.00 (360.00)
16 LBP 2072-1021-96 8-Mar-17 Outstanding Check No. 771434 37,499.99 37,499.99
17 LBP 2072-1023-66 8-Jan-14 Outstanding Check No. 606879 3,587.00 3,587.00
18 LBP 2072-1027-06 Bank charges 200.00 (200.00)
20 LBP 2072-1027-49 Bank charges 8,450.00 (8,450.00)
21 LBP 2072-1027-57 Bank charges 8,450.00 (8,450.00)
Total Absolute Amount 916,027.64 575,068.12 (78,012.96)
Net Effect to Books: (152,081.08)
Net Effect to Bank: 74,068.12
129 Annex B_Reconciling Items

Schedule of Dormant Bank Accounts and the Bank Charges Thereof
Depository Bank Account Number Particulars Amount

Lanbank of the Philippines 2072-1027-90 Beginning Balance 02/28/17 3,016.60
Bank DM 02/28/17-12/29/17 (2,200.00)
Bank DM 01/31/18 (230.00)
Bank DM 02/28/18 (230.00)
Bank DM 03/28/18 (230.00)
Bank DM 04/30/18 (126.60)
Ending Balance 12/31/2018 -

Bank DM 04/27/17-12/29/17 (1,800.00)
Bank DM 01/31/18 (200.00)
Bank DM 02/28/18 (200.00)
Bank DM 03/28/18-731/18 (1,150.00)
Bank DM 08/31/18-11/30/18 (800.00)
Ending Balance 12/31/2018 -

Bank DM 02/06/14 (350.00)
Bank DM 09/30/15-12/29/15 (800.00)
Bank DM 01/29/16-12/29/16 (2,400.00)
Bank DM 01/31/17-8/31/17 (1,600.00)
Bank DM 09/27/17-12/31/17 (920.00)
Bank DM 01/31/18-06/29/18 (1,380.00)
Bank DM 08/31/18-12/28/18 (1,000.00)
Ending Balance 12/31/2018 1,550.00

Bank DM 02/06/14 (350.00)
Bank DM 09/30/15-12/29/15 (800.00)
Bank DM 01/29/16-12/29/16 (2,400.00)
Bank DM 01/31/17-8/31/17 (1,600.00)
Bank DM 09/27/17-12/31/17 (920.00)
Bank DM 01/31/18-06/29/18 (1,380.00)
Bank DM 08/31/18-12/28/18 (1,000.00)
Ending Balance 12/31/2018 1,550.00
Total Bank Charges Incurred (24,066.60)
Total Bank Charges Incurred in 2018 (16,140.00)
Total Bank Charges Incurred prior to 2018 (7,926.60)
130 Annex C_Dormant Bank Accounts

Total Cash Advances
Note: Advances to Special Disbursing Officer excluded
December 31, 2018
No. Account Code Accountable Officer Purpose of Cash Advances Date Granted Unliquidated Date Due For Age Status of
Balance Liquidation (in calendar Accountable
days) Officer
1 1-03-05-010 ABANDO, HELEN GRACE cash advance for MOOE, May-June, 2018 21-May-18 250,000.00 20-Jun-18 224 A
PAYUNAN MAITUM-MHO
2 1-03-05-040 ABANDO, HELEN GRACE cash advance for training expense, 11-Jun-18 34,900.00 06-Dec-18 203 A
PAYUNAN November13-18, 2018, attandance to the
conduct of Philippine Hospital Association
69th annual convention
3 1-03-05-040 ABDON, ROMEO CABALO TEV 06-Jun-12 3,200.00 06-Jul-02 2,399 C
4 1-03-05-040 ABDURAHIM, KINJIYO Z TEV 02-Dec-03 20,000.00 14-Mar-03 5,508 E
5 1-03-05-040 ABELLON, EMMANUEL Z. TEV 19-Jan-98 7,279.99 18-Feb-98 7,651 E
6 1-03-05-040 ABRASALDO, ROSELIE DIMO TEV to attend Basic Developers Training on E- 07-Nov-18 15,940.00 07-Dec-18 54 A
Tracs Application Development at Rameses
System Cebu City
7 1-03-05-040 ABUBAKAR, BAI RAHIMA TEV GSC 10-Oct-05 8,400.00 09-Nov-05 4,830 C
DATU M.
8 1-03-05-010 ABUGAN, ALMA CABABAT cash advance re: Laboratory and X-ray 19-Jun-18 250,000.00 19-Jul-18 195 A
supplies, medical grade oxygen, medical
supplies, gmch phic-operations (439)
9 1-03-05-010 AKMAD, ASMA U. CA for PWD Empowerment through 25-Nov-16 42,324.00 25-Dec-16 766 A
participation in Munato Festival cum turn-
over of
10 1-03-05-010 AKMAD, ASMA U. cash advance for the TAI-CHI: wellness 19-Oct-18 185,228.00 18-Nov-18 73 A
lifestyle program for senior citizen, October
22, 2018, @Provincial Gymnasium, PGO (5-
02-99-990-186,000.00)
11 1-03-05-010 AKMAD, ASMA U. cash advance for the augmentation to moro 30-Oct-18 33,200.00 29-Nov-18 62 A
youth leadership summit,October28-
30,2018,@Mt. Sabrina Panoramic View
Resort,PGO, (5-02-99-990-33,200.00)
12 1-03-05-010 AKMAD, ASMA U. Cash Advance for the Tarbiyyah: Educational 05-Nov-18 123,200.00 05-Dec-18 56 A
Campaign on Preventing Violent Extremism
cum Values Enhancement (Community Led
Madaris Tarbiyyah) to be he
13 1-03-05-010 AKMAD, ASMA U. cash advance for the walking free mission- 06-Dec-18 125,900.00 05-Jan-19 25 A
prosthesis measurement. assessment and
turn over of mobility devives and feeding
materials for malnourished
14 1-03-05-010 AKMAD, ASMA U. cash advance for the 4th international day 06-Dec-18 114,680.36 05-Jan-19 25 A
for person with disability in the province to
be conducted @ Princess del Leonor Resort,
Kiamba Sarangani,
15 1-03-05-010 AKMAD, ASMA U. cash advance for the Tarbiyyah: culture of 20-Dec-18 157,850.00 19-Jan-19 11 A
peace training cum values enhancement with
MORO PNP's / AFP on December17-
19,2018,PGO (5-02-99-990-157,850.
16 1-03-05-010 AKMAD, ASMA U. cash advance for the year end evaluation of 27-Dec-18 56,000.00 26-Jan-19 4 A
serbisyong sarangan-community outreach
@Glan, Sarangani Province, December 29-
30,2018,PGO, (5-02-99-990-56
17 1-03-05-010 AKMAD, ASMA U. cash advance for the implementation of 28-Dec-18 83,200.00 27-Jan-19 3 A
community led madaris tarbiyyah,
December28,2018,@Brgy. Gymnasium of
Pangya, Glan,PGO, (5-02-99-990-83,200.00)
18 1-03-05-010 ABUNDO, CYNTHIA cash advance for drugs and medicines and 14-Mar-18 250,000.00 13-Apr-18 292 A
DEQUIÑA medical supplies, GMCH (phic income)
19 1-03-05-040 ACHARON, ANTONIO JR. R, payment of cash advance for the TEV and 06-Jun-18 10,640.00 06-Jul-18 208 A
convention registration, June 16-20,2018,
@Davao City to attend 5th asian emergency
medical service,PDRRMO,(5-
20 1-03-05-010 ALEJANDRO, ARVIN C/A-Capital Gains,Doc. Stamp,Transfer of 19-Jul-17 400,000.00 18-Aug-17 530 A
CASCAYAN Title&Other miscellaneous expenses,PHO(
21 1-03-05-010 ALEJANDRO, ARVIN To Cash Advance for the Prov'l Capitol 18-Dec-18 100,000.00 17-Jan-19 13 A
CASCAYAN Employees Fellowship, December 19, 2018
at Prov'l Gymnasium, PAF (969) 100,000
22 1-03-05-040 ALCALA, ALAIN JAMORA TEV QC & Laguna 12/28-30/2014 29-Dec-14 20,920.00 28-Jan-15 1,463 A
23 1-03-05-040 ALCALA, JANET M. cash advance to attend 69th Annual National 09-Oct-18 23,640.00 08-Nov-18 83 A
Convention of the Philippine Hospital (PHA)
in Manila dtd November 14-17, 2018 (5-02-
01-010 = 15,640.00,
24 1-03-05-040 ALQUIZA JR, REYNALDO Payment of C/A-seminar on Internal Audit 14-Sep-16 19,145.00 14-Oct-16 838 A
VALDEZ Control System for Property & Supply Mn
25 1-03-05-040 ALQUIZA, CHARISSE LYNN CA for TEV,per diem & RF,Phil. Hospital 07-Nov-18 24,060.00 07-Dec-18 54 A
CRUZ Association Convention/pre-canvass of
hospital equip. @ Manila Hotel,11/13-
17/2018, GMCH(Phic Col-Operations)
26 1-03-05-040 ALFORQUE, ZEBEDE TEV Davao 12/4-7/2014 08-Dec-14 2,000.00 07-Jan-15 1,484 A
ABORDO
27 1-03-05-010 ALGARME , ROLAND TEV Manila 31-Oct-14 11,460.00 30-Nov-14 1,522 B
CHAMP C.
28 1-03-05-040 ALQUIZA II, JOSUE R TEV Makati 6/25-7/1/2006 21-Jun-06 22,810.00 21-Jul-06 4,576 C
131 Annex D_Total Cash Advances

days) Officer
29 1-03-05-010 APURA, JELYN ESPINOSA Performance Review & Planning Workshop, 01-Jul-15 37,960.00 31-Jul-15 1,279 A
7/2-3/15
30 1-03-05-040 APURA, JELYN ESPINOSA payment of cash advance re: registration fee 17-Jul-18 6,000.00 16-Aug-18 167 A
for 2019 Local Budget Forum, July16-
18,2018,@Greenleaf Hotel GSC,PPDO (5-02-
02-010-6,000)
31 1-03-05-040 APURA, JELYN ESPINOSA cash advance re: attendance to the 19-Feb-18 26,570.00 21-Mar-18 315 A
international conference in urban and
regional palnning, MArch13-16,2018,PPDO
,753-6000,751-20570
32 1-03-05-040 ASPARIN, LARRY ESGUERRA various TEV 2000-2003 01-Jan-03 14,445.00 31-Jan-03 5,843 A
33 1-03-05-040 ASPARIN, LARRY ESGUERRA Hotel Accomodation 25-Apr-03 78,026.79 25-May-03 5,729 A
34 1-03-05-040 AMOROSO, ALLAN NONO payment of cash advance re: registration fee 17-Jul-18 6,000.00 16-Aug-18 167 A
for 2019 local budget forum, July16-
18,2018,@GCS, PPDO(5-02-02-010-6,000)
35 1-03-05-040 ANDANG, ABDULGANI cash advance per diem, of travel re: training 14-Jun-18 19,340.00 14-Jul-18 200 A
TIMBAO SR in relation to effective supervisory in prison/
jail management, June 16-17,2018,PJO, (5-02-
01-010-15,34
36 1-03-05-040 ANGGOL, MOHAMAD TEV Davao 12/4-7/2014 08-Dec-14 2,000.00 07-Jan-15 1,484 A
HARON
37 1-03-05-040 ARES, ARIEL Z. TEV Surigao 25-Nov-02 1,100.00 25-Dec-02 5,880 C
38 1-03-05-040 ARGENTES, LYNNETH Z. TEV Davao 22-May-03 1,000.00 21-Jun-03 5,702 C
39 1-03-05-040 ASTURIAS, ARNOLD Payment of C/A-Attend Seminar/Workshop 22-Jun-17 12,324.00 22-Jul-17 557 A
PERUCHO on LRNDP@Cebu,July 2-8,2017,PEO
40 1-03-05-010 ATABLANCO, MYRA SAYSON cash advance to purchase drugs and 18-Sep-18 100,000.00 18-Oct-18 104 A
medicines (5-02-03-070) for SMC
41 1-03-05-040 AYOP SR, AGAPITO ACASO TEV Davao 12/9-10/2011 08-Dec-11 2,536.00 07-Jan-12 2,580 A
42 1-03-05-040 BACULIO, CLYDE CYRIL L. Cash Advance for Travelling Expenses, per 23-Oct-18 33,856.00 22-Nov-18 69 A
diems & Reg. fee in attendance to the (PCHA)
Annual Convention on Nov. 9-12, 2018 &
(PHA) Nat'l Convention N
43 1-03-05-040 BACUS, EDMARIO S. TEV Davao 22-May-03 1,000.00 21-Jun-03 5,702 A
44 1-03-05-040 BAING, NOVELENE R. TEV- Zamboanga, 11/23-28/2015 17-Nov-15 10,590.00 17-Dec-15 1,140 A
45 1-03-05-040 BALLOCANAG, MARILYN B. Benchmarking-Tarlac, MCW, 11/10-15/2015 06-Nov-15 245,965.00 06-Dec-15 1,151 A
46 1-03-05-010 BALLOCANAG, MARILYN Over refund- Workshop on Child Protection 16-Jul-09 (1,000.00) 15-Aug-09 3,455 A
BITON
47 1-03-05-010 BAING, NOVELENE RUBIN cash advance re: conduct of cross visitas part 26-Oct-18 70,000.00 25-Nov-18 66 A
of the Brgy. extension worker, octboer25-
26,2018,Koronodal City, OPAG, 5-02-02-010-
70,000.00
48 1-03-05-040 BAJARIAS JR, KENNETH CA, TEV & Reg. fee, Seminar on Electronic 11-Feb-16 26,115.00 12-Mar-16 1,054 A
MANCERAS Records & Info System, Palawan, Feb. 1
49 1-03-05-040 BAJE, LUZVIMINDA cash advance for registration fee and TEV to 11-Oct-18 10,240.00 10-Nov-18 81 A
MENIANO be incurred, RCPO XII, @Davao CIty,
October15-19,2018,PACCO, (5-02-02-010-
10,240.00)
50 1-03-05-040 BALANAG, MELBIN Z TEV 06-Nov-00 9,511.00 06-Dec-00 6,629 E
51 1-03-05-040 BALILA, LUCIVEL Z tev & reg fee 21-Oct-03 4,058.00 20-Nov-03 5,550 A
52 1-03-05-010 BELBIDER, JERRY EMILIA Adjustment of chk#818508, JEV#100-2018- 02-Apr-18 500,000.00 02-May-18 273 A
01-20852, reclassification of account JERRY
E. BELBIDER erroneoulsy booked from (1-03-
05-020 to 1-03-05-010)
53 1-03-05-040 BELBIDER, JERRY EMILIA Consultative Conference w/ Prov'l Engineers 15-Nov-18 15,620.00 15-Dec-18 46 A
on CMGP Quality Assurance Manual &
Integrity Mngt. & Transparency Practices,
Nov. 21-23, 2018, Mandaluyong
54 1-03-05-010 BALLAN, ARACELI J. cash advance, drugs and medicines, kdh phic 01-Feb-18 250,000.00 03-Mar-18 333 A
income-439
55 1-03-05-010 BELOCURA, RONA JOY cash advance for the reproduction of 20-Nov-17 350,000.00 20-Dec-17 406 A
ERMITAÑO contextualized instructional materials(teac
56 1-03-05-010 BELOCURA, RONA JOY chk.#817272: to adjust JEV #10-2017-11- 01-Dec-17 (361,663.36) 31-Dec-17 395 A
ERMITAÑO 18557 dtd. 11/20/17 re: C/A of RONA JOY E
57 1-03-05-010 BELOCURA, RONA JOY cash advance for the TAI CHI refresher 05-Apr-18 68,000.00 05-May-18 270 A
ERMITAÑO course for senior citizen.
58 1-03-05-010 BELOCURA, RONA JOY cash advance expense for the conduct of 23-Jul-18 7,499.60 22-Aug-18 161 A
ERMITAÑO local chief executives(LCEs) Forum on
Inclusive Business, @GSC, July24-
25,2018,STIPC(5-02-01-010-36,000, 5-02-
59 1-03-05-010 BELOCURA, RONA JOY payment of cash advance for snacks to be 17-Aug-18 20,000.00 16-Sep-18 136 A
ERMITAÑO served Linggo Ng Kabataan Culmination
Program, August 18-19,2018,@Capitol
Gymnasium, PGO(5-02-99-990-20,000)
60 1-03-05-010 BELOCURA, RONA JOY cash advance for the augmentation to 01-Oct-18 (800.00) 31-Oct-18 91 A
ERMITAÑO hosting of conference on Youth in Climate
Action, October3-5,2018, @Kiamba, (5-02-
02-010-80,000.00, 5-02-99-050-2
61 1-03-05-010 BELOCURA, RONA JOY cash advance for meals and snacks, prizes 19-Oct-18 61,000.00 18-Nov-18 73 A
ERMITAÑO and honorarium, 6th Sarangani Secondary
Statistics
Challenge,October19,2018,@Provincial
Gymnasium,PGO, (5-02

days) Officer
62 1-03-05-010 BELOCURA, RONA JOY Cash Advance for the support to PNP Oplan 23-Oct-18 298,333.75 22-Nov-18 69 A
ERMITAÑO Kapanalig Launching & Protection and AFP
Countering Violent Extremism Program, Oct.
23, 2018, PGO (755) 8,00
63 1-03-05-010 BELOCURA, RONA JOY payment of cash advance for the 16-Nov-18 66,650.00 16-Dec-18 45 A
ERMITAÑO Augmentation to Municipal Cultural and
Tourism Activity(11th slang Festival and
Municipal tribal day), PGO, (5-02-99-0
64 1-03-05-010 BELOCURA, RONA JOY cash advance for the [platform-sarangani 27-Nov-18 500,000.00 27-Dec-18 34 A
ERMITAÑO talk, November29,2018,@Provincial Capitol,
PGO, (5-02-99-050-50,000.00, 5-02-99-990-
150,000.00, 5-02-99-080-3
65 1-03-05-010 BELOCURA, RONA JOY To Cash Advance intended for Media 18-Dec-18 150,000.00 17-Jan-19 13 A
ERMITAÑO Fellowship at Sarangani Hihglands, GSC, Dtd.
December 18, 2018, PGO, (969) 150,000
66 1-03-05-010 BELOCURA, RONA JOY Cash Advance for Capacity on Youth for 21-Dec-18 100,000.00 20-Jan-19 10 A
ERMITAÑO Sustainable Dev't. goals and culture &gender-
sensitive tri-youth peace12/18-
22/2018,PGO.
67 1-03-05-010 BELOCURA, RONA JOY cash advance for the pGO planning activity 21-Dec-18 90,000.00 20-Jan-19 10 A
ERMITAÑO and target setting CY2018,December26-
27,2018,@Sarangani Highlands,PGO, (5-02-
02-010)
68 1-03-05-040 BANDAYANON, YOLANDO C/A-Attend 31st Annual Technical 17-Apr-17 13,568.00 17-May-17 623 A
MAGUINSAWAN Consultative Workshop
Conference@Cagayan de Oro
69 1-03-05-040 BARCIBAL, RODYWELL TEV 29-Jun-05 3,520.00 29-Jul-05 4,933 C
NAZARENO
70 1-03-05-040 BETON, NORIEL DULLESCO cash advance per diem and TEV: to attend 05-Dec-18 65,950.00 04-Jan-19 26 A
intermediate-level system training on e-tracs
v.2.5 to be held @ Ramese system INC. CCCI
Bldg,Cor Comerce and
71 1-03-05-040 BETON, NORIEL DULLESCO cash advance of TEV and per deims: to 05-Dec-18 13,190.00 04-Jan-19 26 A
attendance intermediate-level system trainig
on E-tracs v.2.5 to be held @Rameses Sytem
Inc. CCCI Bldg, Cor Come
72 1-03-05-020 BETON, NORIEL DULLESCO Beg. Balance 08-Feb-08 (4,062.43) 09-Mar-08 3,979 A
73 1-03-05-040 BARDINAS, JOHN ANTHONY TEV Davao City 03/23-25/2015 18-Mar-15 7,830.00 17-Apr-15 1,384 A
C.
74 1-03-05-040 BARICAUA, GRACE CANIA TEV-Davao 26-May-06 1,200.00 25-Jun-06 4,602 C
75 1-03-05-010 BARTOLABA, JOAN TINACO cash advance for the training expense for the 19-Oct-18 41,566.00 18-Nov-18 73 A
conduct of Priscilla Ecological youth
camp,October22-25,2018,@Kiamba, PGO(5-
02-02-010-41,566.00)
76 1-03-05-010 CAASI, REYNALDO RAMOS C/A-TEV,Dec.7-14,2016,Leyte (751-32,000 06-Dec-16 97,775.00 05-Jan-17 755 A
782-56,000 969-12,000), PTO
77 1-03-05-020 CAASI, REYNALDO RAMOS Beg. Balance 02-Oct-08 1,609,100.86 01-Nov-08 3,742 A
78 1-03-05-010 BASCOMPTE, EVELYN cash advance for the operationalization of 13-Mar-18 50,000.00 12-Apr-18 293 A
Sarangani Lingap Center, PSWDO(5-02-03-
050)-40,000,(5-02-03-990)-10,000
79 1-03-05-040 BASCUÑA, JESS CUARESMA TEV Manila 31-Mar-05 11,351.00 30-Apr-05 5,023 A
80 1-03-05-040 BATOBALANI, ARLY various TEV, 2001-2003 01-Jan-01 5,100.00 31-Jan-01 6,573 E
MAHILOM
81 1-03-05-040 CAMACHO, VICENTE II DE over- TEV 15-Apr-16 (0.45) 15-May-16 990 B
LEON
82 1-03-05-040 BELIMAC, BERNAFLOR cash advance fund for the registration fee, 25-Sep-18 19,430.00 25-Oct-18 97 A
BARTULABA travellingexpense, and per diem, October10-
13,2018,@ Puerto Palawan, attend
Philippine League of Governmen
83 1-03-05-040 BELORDO, ESTORERIO CA, TEV, observe best practices of traffic & 18-Apr-17 19,520.00 18-May-17 622 A
FLAVIANO security management in Subic Bay Ma
84 1-03-05-040 CANOY, VICTORIA EMEJAS TEV-Internal Control, 06/08-12/2015 27-May-15 26,594.00 26-Jun-15 1,314 A
85 1-03-05-040 CANOY, VICTORIA EMEJAS TEV Iloilo City 28-Nov-00 3,696.00 28-Dec-00 6,607 A
86 1-03-05-040 BESANA, ELISEO III BULADO cash advance for the traveling expense,PIO 14-Feb-18 5,200.00 16-Mar-18 320 A
87 1-03-05-040 CARREON, EVA P cash advance for the travel re: 15th regional 11-Oct-18 10,230.00 10-Nov-18 81 A
council of personnel officers annual
conference@Davao City,October15-
19,2018,PVET, (5-02-01-010-4,230.00
88 1-03-05-040 CARREON, EVA P TEV- over recording of liq'n 18-Apr-11 (6.00) 18-May-11 2,814 A
89 1-03-05-040 BESMANOS, JAIME Z. TEV Manila 31-Dec-02 12,849.00 30-Jan-03 5,844 C
90 1-03-05-040 CASTILLO, SARAH JANE cash advance TEV re: attend PACTAP 06-Apr-18 26,967.00 06-May-18 269 A
FLORES National Covention Conference-Workshop
@SMX Convention Center, Bacolod City, PTO,
(5-02-01-010-20,967,5-02-02-010-6
91 1-03-05-040 CASTILLO, SARAH JANE CA, TEV & reg. fee for seminar on Electronic 11-Feb-16 5,980.17 12-Mar-16 1,054 A
FLORES records and information system on F
92 1-03-05-040 CATEDRAL, JEREMIE G. TEV Cebu & Bohol, 04/13-18/15 07-Apr-15 18,655.00 07-May-15 1,364 A
93 1-03-05-040 CATEDRAL, JEREMIE G. Cash Advance TEV Traveling Expenses & 09-Nov-18 25,993.00 09-Dec-18 52 A
Registration to Attend Comprehensive
Training re: Sangguniang Information System
& Local Legislative Process, No
94 1-03-05-020 CATOLICO, AMELIA FLORES Beg. Balance 04-Jan-08 1,604,395.97 03-Feb-08 4,014 A

days) Officer
95 1-03-05-040 CATOLICO, AMELIA FLORES cash advance of TEV and per diem: to attend 05-Dec-18 13,190.00 04-Jan-19 26 A
intermediate-level system training on E-tracs
v. 2.5 to be held @Ramese System Inc. CCCI
Bldg, Cor comerce
96 1-03-05-040 BETONIO-PADINAS, cash advance TEV and registration to attend 08-Nov-18 23,985.00 08-Dec-18 53 A
CHERRY ANN LOPEZ comprehensive training re: Sangguniang
information system and local legislative
process, November 12-17,20
97 1-03-05-040 COLES, TERESITA V. Cash Advance for Attending the Annual 09-Oct-18 24,676.00 08-Nov-18 83 A
Convention-Seminar on Structural Changes &
Financial Reforms, Oct. 16-21, 2018 at Iloilo
City, Malungon-MHO
98 1-03-05-010 COLES, TERESITA Cash Advance for the Purchase of 03-Dec-18 224,944.00 02-Jan-19 28 A
VICENTINO food/foodstuffs and other MOOE expenses of
Malungon MH. Emergency Use, Malungon
MH (758) 170,000, (891) 15,000, (781)
99 1-03-05-040 BONGAT, JESSE GUMAPAC TEV Cainta, Rizal 23-Dec-11 20,440.00 22-Jan-12 2,565 A
100 1-03-05-010 BRION, AILEEN MARCILLA cash advance re: medical, dental, lab , office, 12-Feb-18 250,000.00 14-Mar-18 322 A
other supplies, kdh phic income-439
101 1-03-05-040 CABABAT, BERNARD cash advance for TEV, February13- 06-Feb-18 3,500.00 08-Mar-18 328 A
CANOY 17,217,PVET
102 1-03-05-040 CABALONA, LOREVA TEV GSC 10/30-31/2009 03-Nov-09 1,620.00 03-Dec-09 3,345 E
NOLASCO
103 1-03-05-040 DAYONDON, GIFF P. To Cash Advance & Traveling Expenses re: 07-Nov-18 17,540.00 07-Dec-18 54 A
27'th Phil. Institute of Environment Planner
Nat'l Convention as part of the Continuing
Prof. Dev't Credit Po
104 1-03-05-040 DAYONDON, GIFF P. Cash Advance for Training Expenses of 2nd 21-Nov-18 16,320.00 21-Dec-18 40 A
Nat'l Convention on Climate Change &
Disaster Risk Reduction, Nov. 21-24, 2018 at
SMX Convention Center Aura
105 1-03-05-040 CABANBAN, ERNESTO Z. various TEV 29-Jun-05 21,556.00 29-Jul-05 4,933 E
106 1-03-05-040 CABANTING, EDWIN Z. TEV Manila 14-Feb-02 9,751.00 16-Mar-02 6,164 E
107 1-03-05-040 CADIZ, RUEL Z. TEV Davao City 22-May-03 1,000.00 21-Jun-03 5,702 C
108 1-03-05-040 CADORNA, ALICE TITO TEV Manila 3/2830/2007 26-Mar-07 12,608.50 25-Apr-07 4,298 C
109 1-03-05-040 CALANAO, JOSEPH M. cash advance for the pre registration to 10-Dec-18 13,500.00 09-Jan-19 21 A
attendance/participate on the 4rth quartely
national executive officers-national board
meeting and 7th series
110 1-03-05-010 CALULONG, CARZOM S. cash advance for the laboratory regeants of 09-Nov-16 0.10 09-Dec-16 782 A
GMCH (phic income)
111 1-03-05-040 CAMEROS, JUDITH B TEV QC & Laguna 12/28-30/2014 29-Dec-14 20,920.00 28-Jan-15 1,463 A
112 1-03-05-040 CANIA, ARNOLD YAP 08-Apr-05 (586.62) 08-May-05 5,015 A
113 1-03-05-040 CANTOR, CHARITO GANIR Cash Adv. to travel for Conduct of Annual 29-Sep-17 20,330.00 29-Oct-17 458 A
Newborn Screening dtd Oct. 2-5, 2017 @
114 1-03-05-010 ELECHICON, JORGELYN cash advance for petty fund of PACCO,(5-02- 11-Oct-18 10,000.00 10-Nov-18 81 A
CANILLO 03-010-10,000.00)
115 1-03-05-040 ELECHICON, JORGELYN cash advance for the supervisory skills 08-Oct-18 5,465.00 07-Nov-18 84 A
CANILLO enhancement program,@Koronadal City,
October25-26,2018, (5-02-02-010-5,465.00)
116 1-03-05-040 CASTILLO, LEONITO cash advance re: attend 3rd national 16-May-18 25,700.00 15-Jun-18 229 A
CALIMPONG convention and annual seminar on real
property appraisal and assessment of the
Philippine association of assessin
117 1-03-05-040 EMNACE, STELLA MARIS CA, TEV & Reg. fee, Seminar on Electronic 11-Feb-16 6,180.17 12-Mar-16 1,054 A
LIM Records & Info System, Palawan, Feb. 1
118 1-03-05-040 EMNACE, STELLA MARIS Payment of C/A-Attendance to Training,Bldg. 13-Oct-17 27,954.00 12-Nov-17 444 A
LIM Negotiation Skills,Oct.16-21,2017,Ba
119 1-03-05-040 CEBRERO, MARILYN Z. TEV PICE 24-Nov-99 6,186.00 24-Dec-99 6,977 D
120 1-03-05-040 CERO, DAISY BELLA M. cash advance to attend AGAP Annual 09-Oct-18 18,406.00 08-Nov-18 83 A
Convention Seminar @ Iloilo City dtd
October 17-20, 2018 (5-02-01-010 =
10,406.00 5-02-02-010 = 8,000.00)
121 1-03-05-040 CHAVEZ, ROSEMARIE Z. TEV Cebu City 29-Mar-04 7,336.00 28-Apr-04 5,390 C
122 1-03-05-040 CHUA, FREDELYN DUCUSIN TEV Davao City 02-Dec-03 7,210.00 01-Jan-04 5,508 C
123 1-03-05-040 CLERIGO, SUZETTE Z. TEV 2006 below 31-Dec-05 2,660.00 30-Jan-06 4,748 E
124 1-03-05-040 CONCON, ROSARIO BOQUE variousTEV 31-Dec-05 43,819.48 30-Jan-06 4,748 C
125 1-03-05-040 CROCKETT-EMBALZADO, TEV Quezon City 09-Jul-03 12,450.00 08-Aug-03 5,654 A
MERCY M.
126 1-03-05-010 ESPAÑOLA, ALLEN cash advance re: medical, xray, lab and other 13-Mar-18 250,000.00 12-Apr-18 293 A
GEOFFREY G. supplies, MALMH-phic income- 439
127 1-03-05-040 ESPAÑOLA, ALLEN CA for TEV & registration to attend the Phil. 05-Nov-18 36,200.00 05-Dec-18 56 A
GEOFFREY GONZALES Hospital Association (PHA) Nat'l
Convention,10/13-17/2018 at Manila,
MALMH (Phic Collection-Operation)
128 1-03-05-040 CUARESMA, SHERWIN Z. TEV Davao City 30-Jan-01 2,520.00 01-Mar-01 6,544 E
129 1-03-05-040 CUEVAS, ROBERTO BLANCA TEV CDO City 5/12-16/2014 05-May-14 7,500.00 04-Jun-14 1,701 A
130 1-03-05-040 DAGOY, LELAND Z. TEV -Manila 4/17-28/2012 19-Apr-12 22,950.00 19-May-12 2,447 A
131 1-03-05-010 DAGURO, MILBIE GUIANG C/A- 20-Mar-17 42,900.00 19-Apr-17 651 A
accomodation,meals&snacks,benchmarking
cum study mission for dev't.,Dvo. del
132 1-03-05-040 DAZO, VICTORIA SUNIO cash advance for tev & perdiem re: 67th PHA 10-Nov-16 24,040.00 10-Dec-16 781 A
Annual Convention,11/15-19/2016, Man
133 1-03-05-040 DE PERALTA, ELMER T. TEV- over recording of liq'n 23-Sep-10 (400.00) 23-Oct-10 3,021 A

days) Officer
134 1-03-05-040 DEL ROSARIO, REYNANTE seminar 5/10-12/2006 27-Apr-06 (1.96) 27-May-06 4,631 A
DL
135 1-03-05-010 DELA CRUZ, SHEILA Munato festival 2010 05-Oct-10 199,581.00 04-Nov-10 3,009 E
THERESA K
136 1-03-05-040 DELA TORRE JR, CRISPULO TEV Davao 11/5-8/2008 04-Nov-08 2,660.00 04-Dec-08 3,709 D
A.
137 1-03-05-040 DEPAMAYLO, JOSEPHINE TEV Mandaluyong 9/28-10/1 2011 23-Sep-11 (380.00) 23-Oct-11 2,656 A
DERIT
138 1-03-05-010 GABUAT, ALMA CORAZON CA, Purchase of Supplies & other logistic for 03-Oct-17 94,300.00 02-Nov-17 454 A
CAMINADE 117th CSC Anniv. Cum 25th Found'n
139 1-03-05-010 GABUAT, ALMA CORAZON To Cash Advance for Purchase of T-Shirt to 15-Nov-18 180,000.00 15-Dec-18 46 A
CAMINADE be used during 26'th Foundation
Anniversary & 16'th Munato Festival, PADO,
(765) 180,000
140 1-03-05-010 GABUAT, ALMA CORAZON cash advance for the conduct of governor 20-Dec-18 187,400.00 19-Jan-19 11 A
CAMINADE solon's cup-age group province wide
badminton and parts and darts tournament,
December22-23,2018,PADO, (5-02-
141 1-03-05-040 DIAZ, GAY MELANIE PALMA CA, TEV, Attendance to 13th Annual 19-Sep-16 7,980.00 19-Oct-16 833 A
Conference of Regional Council of Personnel
O
142 1-03-05-040 DIAZ, SCHELOSKI TORIO TEV Luzon 3/13-19/2011 08-Mar-11 30,945.00 07-Apr-11 2,855 A
143 1-03-05-040 DILIT, NORBERTO CA fund for the pick-up/transport of 1 unit 09-May-17 26,070.00 08-Jun-17 601 A
BACONGALLO Ambulance from iHOPE(PCSO) Metro Man
144 1-03-05-040 DUMALAG, GODARD G. C/A-Attend 30th Nat'l. Rice R&D 31-Aug-17 14,260.00 30-Sep-17 487 A
Conference,September 4-7,2017,Nueva
Ecija(753)
145 1-03-05-040 GARCIA, GERARDO AGUIL Cash Advance of per diem to ferry & fetch 05-Sep-18 11,400.00 05-Oct-18 117 A
Sarangani Athlete, Dtd. Sept. 8-24, 2018 at
Baguio City, PGO
146 1-03-05-040 GARCIA, GERARDO AGUIL cash advance of per diem re: to ferry and 11-Dec-17 9,200.00 10-Jan-18 385 A
fitch Sarangani softball team, Decambe
147 1-03-05-040 EDAN, CHRISTIE NAPIÑAS cash advance, re: attend 27th Annual Natl 24-Feb-16 1,728.24 25-Mar-16 1,041 A
Convention of LLPDCPI on March 7-11, 2
148 1-03-05-040 EMNACE, GILBERT TEV Baguio City 25-Apr-02 509.00 25-May-02 6,094 A
PERMITO
149 1-03-05-040 ENRIQUEZ, SHWEETZIE CA for TEV in attendance to the Conduct of 05-Oct-18 16,460.00 04-Nov-18 87 A
DOCTOR Newborn Screening Society of the Phil. Inc-
ANC,10/8-13/2018 at PPICC Complex, Pasay
City, MTMH(Phic Income)
150 1-03-05-040 ESCALANTE, REGINA TEV-Internal Control, 06/08-12/2015 27-May-15 9,851.88 26-Jun-15 1,314 A
PADRE-I
151 1-03-05-040 ESCALANTE, ROMEO CA fund for the pick-up/transport of 1 unit 09-May-17 26,070.00 08-Jun-17 601 A
CABALES Ambulance from iHOPE(PCSO) Metro Man
152 1-03-05-010 ESCANILLA, MARK CA for infra, furniture & fixture equipments, 19-Dec-18 100,000.00 18-Jan-19 12 A
ANTHONY T motor vehicle R&M and replacement spare
parts & supplies, GMCH (Phic Collection-
Operations)
153 1-03-05-040 ESCOBAR, MIGUEL Z. various TEV- 1999-2004 01-Jan-99 212,220.00 31-Jan-99 7,304 B
154 1-03-05-040 ESCOBAR, ROBERTO Z. TEV Manila 28-May-04 15,891.00 27-Jun-04 5,330 E
155 1-03-05-040 ESCOBILLO, EMERICO VEGA TEV Manila 18-Nov-97 2,338.00 18-Dec-97 7,713 A
156 1-03-05-040 ESCONDE SR, GERRY CA fund for the pick-up/transport of 1 unit 09-May-17 26,070.00 08-Jun-17 601 A
SOLIJON Ambulance from iHOPE(PCSO) Metro Man
157 1-03-05-040 ESPRA JR, FRANCISCO Not Available (10,170.00) A
DOBLAS
158 1-03-05-040 ESTEVA, LUZVIMINDA cash advance of training for the attendance 08-Nov-18 15,440.00 08-Dec-18 53 A
SALAMANCA to 2018,National Conference of eNGAS and
eBudget system users @Lapu-lapu CIty,
Cebu, November18-22,2018,(5
159 1-03-05-040 FALGUI, ROMMEL TOMAS TEV Manila 3/5-7/2007 27-Feb-07 9,000.00 29-Mar-07 4,325 C
MANUEL
160 1-03-05-040 FARNAZO, MARIBETH B. TEV Davao 11/15-26/2007 09-Nov-07 1,200.00 09-Dec-07 4,070 A
161 1-03-05-040 FERNANDEZ, DONNY VALE TEV, Cebu ad Bohol, 4/13-18/15 07-Apr-15 18,169.00 07-May-15 1,364 C
A.
162 1-03-05-040 FERNANDEZ, GABRIEL D. CA for Philippine Hospital Association (PHA) 09-Nov-18 3,832.00 09-Dec-18 52 A
Nat'l Convention,11/14-17/2018 @ Manila,
Hotel, SMC(5-02-01-010 =30,000 ,5-02-02-
010=8,000),(SHCFPI-Opns)
163 1-03-05-010 JONATHAN B. SINFUEGO cash advance for meals and snacks during 05-Dec-18 100,000.00 04-Jan-19 26 A
2nd Research Festival & Product Exhibit dtd
Dec. 6, 2018 @ GSC ( 5-02-02-010 )
164 1-03-05-010 JONATHAN B. SINFUEGO cash advance for meals and snacks during 27-Nov-18 100,000.00 27-Dec-18 34 A
Interschool Academic Competitions dtd Nov.
29-30, 2018 @ Provincial Gymnasium (5-02-
99-990)
165 1-03-05-040 FERNANDEZ, JESUSA TEV, GSC, 6/22-26/09- overpayment of 02-Jun-09 (41.00) 02-Jul-09 3,499 A
JAMORA refund
166 1-03-05-010 KAMID, JENNIFER A. Culture of Peace 20-Nov-15 34,992.00 20-Dec-15 1,137 A
167 1-03-05-010 KAMID, JENNIFER A. Annual Summit Council of Women, 12/9- 09-Dec-15 8.00 08-Jan-16 1,118 A
10/2015
168 1-03-05-010 KAMID, JENNIFER A. payment of cash advance intended for the 13-Nov-18 149,988.40 13-Dec-18 48 A
meals and snacks, November10-
12,2018,@Provincial Gymnasium, PGO (5-02-
99-990)

days) Officer
169 1-03-05-010 KAMID, JENNIFER A. cash advance for the conduct of inter-faith 29-Nov-18 188,800.00 29-Dec-18 32 A
dialogue and peace summit(prayer for
peace) mindanao week of peace ,
November27-30,2018 @ Capitol Compound
170 1-03-05-010 KAMID, JENNIFER A. cash advance for the conduct of 1st 14-Dec-18 120,000.00 13-Jan-19 17 A
sarangani moro women leader's summit
2018, December17-18,2018, @GSC, PSWDO,
(5-02-02-010-120,000.00)
171 1-03-05-010 KAMID, JENNIFER A. Cash Advance for the conduct of peace fora 17-Dec-18 96,000.00 16-Jan-19 14 A
symposium, consultation & dialogue in the
Prov'l/Mun. conducted w/ AFP, PNP & PDEA
on Anti-Terrorism & Ille
172 1-03-05-010 LABAJO, LOURDES ACANTO cash advance for foof supplies and other 19-Jun-18 250,000.00 19-Jul-18 195 A
operating expense, June2018,GMCH
173 1-03-05-040 LABAJO, LOURDES ACANTO Payment of Cash Advance travelling Exp. & 19-Oct-17 21,368.00 18-Nov-17 438 A
Registration Fee for the Annual Conven
174 1-03-05-040 FERNANDEZ-SUMAIRA, cash advance, to attend seminar workshop 03-Oct-18 16,636.30 02-Nov-18 89 A
DIVINE GRACE T. on ordinance writing and participatory
governance, October15-20,2018,PVGO, (5-02-
01-010-8932.72, 5-02-02-010-
175 1-03-05-040 LASALITA, JOJI EUNICE TEV 3/8-14/2010 05-Mar-10 (1,666.69) 04-Apr-10 3,223 A
CASTILLO
176 1-03-05-040 LASALITA, JOJI EUNICE cash advance re: registration fee for 2019 17-Jul-18 6,000.00 16-Aug-18 167 A
CASTILLO local budget forum, JUly16-18,2018,@GCS,
PPDO,(5-02-02-010-6,000)
177 1-03-05-040 FLORES, MERCEDITA cash advance for registration fee and TEV, 11-Oct-18 10,240.00 10-Nov-18 81 A
PARCIA October15-19,2018,RCPO 15th annual
conference,@Davao CIty,PACCO, (5-02-02-
010-10,240.00)
178 1-03-05-040 LIM, JOSE ELBORE Adjusting entry: transfer of SL from 148 to 01-Oct-18 46.50 31-Oct-18 91 A
123, re: Jose Lim, salary differential, Jan-
March 2016, per JEV# 100-2016-05-07678
dtd 05/30/2016
179 1-03-05-040 LIM, JOSE ELBORE TEV Davao City 25-Sep-03 (46.16) 25-Oct-03 5,576 A
180 1-03-05-010 LIM, LIZZETTE S. cash advance for meals and snacks during 23-Oct-17 0.72 22-Nov-17 434 A
conduct of Basic Law and Defense Traini
181 1-03-05-010 LIM, LIZZETTE S. payment of cash advance for meals and 21-Nov-18 18,800.00 21-Dec-18 40 A
snacks to be served through community
kitchen during the conduct of farmer Field
School in Barangay Kinabalan, M
182 1-03-05-010 LIM, LIZZETTE S. cash advance for vehicle rental supplies, of 29-Nov-18 70,625.00 29-Dec-18 32 A
exhibition materials and modules exhibition
during the celebration of 26th foundation
anniversary and 16t
183 1-03-05-010 LIM, LIZZETTE S. payment of cash advance for the starter 12-Dec-18 80,500.00 11-Jan-19 19 A
kit/materials for product development for
looms, beads and baketry @ Sitio Malinis,
Tamban, December5-6,2018,P
184 1-03-05-040 FLORES, SONIA REGALADO cash advance TEV and registration fee in 02-Oct-18 10,190.00 01-Nov-18 90 A
attendance to the 15th RCPO
conference@Davao City, October15-19,2018,
PADO, (5-02-01-010-4,190.00, 5-02-02-01
185 1-03-05-040 LOMAHAN, JMELYN V. cash advance for training training 06-Nov-18 24,820.00 06-Dec-18 55 A
expense,November13-18,2018@Manila
hotel, Malate, NCR, Attendance to the
conduct of Philippine hospital association
186 1-03-05-010 LOMAHAN, JMELYN V. cash advance for emergency drugs, mtmh 18-Apr-18 250,000.00 18-May-18 257 A
(phic income)
187 1-03-05-040 FORTALEZA, SHARON S., MD CA for TEV, registration fee, hotel 09-Nov-18 37,760.00 09-Dec-18 52 A
accomodation for the 69th PHA Convention
in Manila on 11/13-18/2018, DCMMH (Phic
Collection-Operations)
188 1-03-05-040 FRIAS, MARY JANE BUNZO CA for TEV in attendance to the Conduct of 05-Oct-18 16,460.00 04-Nov-18 87 A
Newborn Screening Society of the Phil. Inc-
189 1-03-05-040 GAGARIN, PERLITA VALDEZ CA for TEV in attendance to the Conduct of 05-Oct-18 16,460.00 04-Nov-18 87 A
Newborn Screening Society of the Phil. Inc-
190 1-03-05-040 LUMAYAG, ROBERT cash advance while on official business re: to 02-Oct-18 16,190.00 01-Nov-18 90 A
DABANDAN conduct post qualification evaluation activity
and verification of declared singled largest
contract fo
191 1-03-05-040 LUMAYAG, ROBERT LOGOMEAP 23-May-03 (0.02) 22-Jun-03 5,701 A
DABANDAN
192 1-03-05-040 GALANG, RUBEN DEL TEV Davao 12/4-7/2014 08-Dec-14 2,000.00 07-Jan-15 1,484 A
ROSARIO
193 1-03-05-040 GALOPE, ELIEZER BALA Assisted PLC visitors 27-Oct-96 1,568.00 26-Nov-96 8,100 D
194 1-03-05-040 GALZOTE, HERMIE CARIASO TEV-Iloilo, 06/23-27/2015 18-Jun-15 18,666.00 18-Jul-15 1,292 A
195 1-03-05-040 GALZOTE, JOVIE JOY DE cash advance TEV to attend comprehensive 06-Nov-18 23,985.00 06-Dec-18 55 A
LEON traininig re: sangguniang information system
and the local legestative process,
November12-17,2018,@Baguio Ci

days) Officer
196 1-03-05-040 MALANAO, EDEN ROSE C/A-tev/perdiem, Phil Hospital Association 07-Nov-18 35,842.00 07-Dec-18 54 A
Annual Convention. Manila, 11/12-18/18,
GMCH (Phic Collection-Operations)
197 1-03-05-010 MALANAO, EDEN ROSE cash advance for augmentation of hospital 30-Apr-18 250,000.00 30-May-18 245 A
operating expenses for the month of April
2018, gmch (phic income)
198 1-03-05-040 GLER, EMIE ALVIN A. cash advance for TEV and registration fee in 26-Sep-18 19,665.00 26-Oct-18 96 A
participating the 2008 society of Filipino
Foresters, Inc. (SSFI) National
conference,October24-28,2018@P
199 1-03-05-040 GLER, MIRASOL ZARCO cash advance for my attendance to the 02-Oct-18 21,165.00 01-Nov-18 90 A
annual national conference of business, for
forestry, October24-
26,2018,@palawan,OPAG, (5-02-02-010-
21,965.00)
200 1-03-05-040 MAROHOMSALIC, Not Available (500.00) A
SITTIEHAWA B.
201 1-03-05-040 MAROHOMSALIC, cash advance tev attend seminar on 10-Nov-16 5,203.00 10-Dec-16 781 A
SITTIEHAWA B. Government Procurement Reform Act & its
revi
202 1-03-05-040 GLEYO, JOSELITO BORRE cash advance for TEV, February13- 06-Feb-18 (300.00) 08-Mar-18 328 A
17,2018,PVET
203 1-03-05-010 GOMEZ, MARIEFE F. payment of cash advance for school supplies 28-Dec-18 300,000.00 27-Jan-19 3 A
for community-based kindergarten, Sped and
School-Based tutorial program Review,
December27-28,2018@GLAN c
204 1-03-05-010 MENDOZA, MARICEL R. CA for emergency medical supplies and 04-Sep-18 250,000.00 04-Oct-18 118 A
medical oxygen for MTMH (Phic Collection-
Operations)
205 1-03-05-040 MENDOZA, MARICEL R. C/A for TEV -Phil Hospital Association 69th 07-Nov-18 24,820.00 07-Dec-18 54 A
Annual Convention, Manila, 11/13-18/18,
MTMH (Phic Income)
206 1-03-05-010 MIRANDA, RHOSE cash advance for the platform-saranagni talk, 27-Nov-18 246,959.00 27-Dec-18 34 A
NOvember29,2018, @Provincial Capitol,
PGO(5-02-99-020-1,920.00, 5-02-99-050-
100,000.00, 5-02-99-050-126,
207 1-03-05-010 MIRANDA, RHOSE E. cash advance for participation to Regional 15-Nov-18 191,496.00 15-Dec-18 46 A
Schools Press Conference (RSPC) dtd Nov. 19-
22, 2018 @ GSC (751 - 42,186.00, 753 -
149,310.00)
208 1-03-05-040 GOMEZ, NELSON EVANADO TEV CDO 12/2-3/2003 30-Dec-03 8,673.00 29-Jan-04 5,480 A
209 1-03-05-040 GONZAGA, JOSIE LOZANO TEV Davao 2/22-24/2007 21-Feb-07 1,539.00 23-Mar-07 4,331 A
210 1-03-05-040 GONZALES, SEMONETTE cash advance TEV to attend comprehensive 06-Nov-18 23,985.00 06-Dec-18 55 A
TABSING traininig re: sangguniang information system
211 1-03-05-040 GOSE, EDWIN L. TEV Bacolod 6/25-27/ 2009 22-Jun-09 17,070.00 22-Jul-09 3,479 E
212 1-03-05-040 GUMAGA, SUHARTO TEV Kidapawan 14-Oct-04 7,493.00 13-Nov-04 5,191 D
KUDANDING
213 1-03-05-040 HECHANOVA, BITUIN P. C/A-tev/perdiem, Phil College of Hospital 07-Nov-18 33,648.00 07-Dec-18 54 A
Administrators Convention, Manila, 11/12-
18/18, GMCH (Phic Collection-Operations)
214 1-03-05-040 HECTIN, ANNALYN S. TEV 16-Mar-01 14,400.00 15-Apr-01 6,499 D
215 1-03-05-040 HURTADO, BRAULIO III cash advance re: attend 3rd national 16-May-18 25,700.00 15-Jun-18 229 A
MENDOZA convention and annual seminar on real
property appraisal and assessment of the
Philippine association,@baguio Ci
216 1-03-05-040 NERI, WILFREDO ALCONTIN TEV Quezon City 6/24-26/2009 16-Jun-09 540.00 16-Jul-09 3,485 A
217 1-03-05-040 NERI, WILFREDO ALCONTIN TEV Manila 6/17-21/2014 16-Jun-14 22,478.32 16-Jul-14 1,659 A
218 1-03-05-040 OBEDOZA, JERRYLIN TEV Baguio 6/5-7/2007 18-May-07 3,076.00 17-Jun-07 4,245 A
MALUYA
219 1-03-05-040 OBEDOZA, JERRYLIN TEV Davao City 03/22-26/2015 19-Mar-15 8,210.00 18-Apr-15 1,383 A
MALUYA
220 1-03-05-040 IBRAHIM, HANAFI A. 29-Jun-05 28,896.00 29-Jul-05 4,933 C
221 1-03-05-010 OCCEÑO, REYNALDO cash advance for the accounting updates and 05-Dec-18 14,590.00 04-Jan-19 26 A
GUANCO workshop planning to be held on December6-
7,2018,@ the rock garden and resort,
General Santos City, PACCO,
222 1-03-05-040 OCCEÑO, REYNALDO cash advance, TEV@COA central office nad 06-Mar-18 20,440.00 05-Apr-18 300 A
GUANCO Ombudsman,PACCO,5-02-01-010-(20,440)
223 1-03-05-040 OCCEÑO, REYNALDO C/A-TEV,Manila,attend Training for the roll- 13-Feb-17 19,290.00 15-Mar-17 686 A
GUANCO out of LIFT,Feb.26 to March 4,2017,P
224 1-03-05-040 OCCEÑO, REYNALDO cash advance for TEV to be incurred while on 30-May-18 44,640.00 29-Jun-18 215 A
GUANCO TEV, @ Quezon City, June4-8,2018,PACCO, (5-
02-02-010-44,640)
225 1-03-05-010 IDA, SHIRLY GARCIA Cash advance for the PCL- Sar. Fed. Bowling 10-Dec-18 100,000.00 09-Jan-19 21 A
Tour.2018 at Tokyok's Bowling Lane,GSC,
Dec. 13-15, 2018. Approved Act. Design #
18.549-SP REG.
226 1-03-05-020 ILDEFONSO, YOLANDA JUAN Beg. Balance 14-Jan-09 626,439.43 13-Feb-09 3,638 B
227 1-03-05-010 IMELDA CONCEPCION cash advance for meals, prizes and 27-Nov-18 200,000.00 27-Dec-18 34 A
SENOBAGO honorarium during Interschool Academic
Competitions dtd Nov. 30, 2018 @ Provincial
Gymnasium (5-02-99-990)

days) Officer
228 1-03-05-040 INVIDIADO, LUCILA J. cash advance TEV, @baguio City, May29- 19-Apr-18 23,420.00 19-May-18 256 A
June1,2018,PAASO,(751-17,420,753-6,000)
229 1-03-05-040 JAVIER, JHOANNA JANE payment of cash advance to attend seminar 03-Oct-18 16,932.72 02-Nov-18 89 A
SARAEL worksjop ordinance writing and
participatory governance,October15-
20,2018,@Cebu City,PVGO(5-02-01-010-
8932.7
230 1-03-05-020 JIMENEZ, ROSEMARIE Z. Beg. Balance 31-Dec-05 300.00 30-Jan-06 4,748 B
231 1-03-05-010 JINGCO, ELMER CONSTANTE cash advancefor registration fee to attend 04-Jul-18 3,000.00 03-Aug-18 180 A
8th region XII technical conference of the
Philipiine Institute of civil engineer's(PICE)
@ KKC Convention
232 1-03-05-040 JUCABAN, JERRY LOYOLA cash advance for the TEV and convention 06-Jun-18 10,640.00 06-Jul-18 208 A
registration, June16-20,2018,@ Davao
City,PDRRMO, (5-02-01-010-4,640, 5-02-02-
010-6,000)
233 1-03-05-040 LAPIZ, WILSON FUENTES TEV Baguio 19-Jun-03 12,041.00 19-Jul-03 5,674 A
234 1-03-05-040 PAPASIN, ELIZABETH cash advance of training for the attendance 08-Nov-18 15,440.00 08-Dec-18 53 A
ARANAS to 2018,National Conference of eNGAS and
eBudget system users @Lapu-lapu CIty,
Cebu, November18-22,2018,(5
235 1-03-05-040 PAPASIN, ELIZABETH cash advance tev re: attendance to Regional 29-May-18 (25.00) 28-Jun-18 216 A
ARANAS Seminar Workshop on Changing Our World
Empowering Women Through the
Sustainable Development Goals (SDGs)
236 1-03-05-040 LATOJA, HERMELO BELGIRA over refund of CA 11-Feb-10 (169.00) 13-Mar-10 3,245 D
237 1-03-05-040 LIBRANDO, CELSO Z. TEV Davao City 22-May-03 1,000.00 21-Jun-03 5,702 E
238 1-03-05-040 LIBRANDO, LEOVIGILDO TEV-Koronadal, 7/25-27/12 19-Jul-12 6,240.00 18-Aug-12 2,356 B
ALIDO
239 1-03-05-040 LIM, ROSELLER ELBORE TEV 15-Sep-04 4,500.00 15-Oct-04 5,220 C
240 1-03-05-040 LINOG, NASSER UDAY autocad trng. GSC 22-Aug-07 4,800.00 21-Sep-07 4,149 E
241 1-03-05-040 LISING, JEANEFER DERIT cash advance tev to attend Leave 25-Sep-18 252.00 25-Oct-18 97 A
Administration Courses for Effectiveness
(LACE) @ Kidapawan City dtd Sept. 27-28,
2018, SMC (5-02-01-010 - 3,410.00,
242 1-03-05-010 LOPEZ, LIZETTE SAN JUAN To Cash Advance for the Provincial Capitol 18-Dec-18 250,000.00 17-Jan-19 13 A
Employees Fellowship, December 19, 2018
243 1-03-05-040 LORANIA, BEN ESTEVA physical invty 6/16 to 7/3/ 2009 23-Jun-09 1,780.00 23-Jul-09 3,478 A
244 1-03-05-040 LUBONTING, ROBERT I cash advance for the TEV,1st national 11-Oct-18 13,589.00 10-Nov-18 81 A
ATOY conference on children in
emregency,October11-12,2018,PDRRMO,(5-
02-01-010-13589)
245 1-03-05-040 MACAGCALAT, UMBRA TEV Cebu 10/10-14/2006 03-Oct-06 7,000.00 02-Nov-06 4,472 C
ADAM
246 1-03-05-040 MAGALLONA, JR, MOISES Z. various TEV-1998-2001 31-Dec-05 14,340.00 30-Jan-06 4,748 B
247 1-03-05-010 PONTONG, EDZEL S. payment for the cash advance of meals and 23-Apr-18 43,800.00 23-May-18 252 A
snacks sserved through community kitchen
during the product of farmer field school
@Kinam, Malapatan, APril1
248 1-03-05-010 PONTONG, EDZEL S. cash advance of meals and snacks served 19-Jul-18 26,000.00 18-Aug-18 165 A
through community kitchen during the
conduct of farmer field school, @Brgy.
Kinam, Malapatan, July6,13,20,27,2
249 1-03-05-010 PUNZALAN, RENE cash advance for the PDRRMO operation, pre 27-Mar-18 55,000.00 26-Apr-18 279 A
ALCANTARA disaster activities, PGO-PDRRMO,(5-02-99-
020)15,000,(5-02-13-060)20,000,(5-02-99-
990)20,000
250 1-03-05-010 PUNZALAN, RENE Cash Advance for the Hon. and Cash Prize for 03-Dec-18 110,000.00 02-Jan-19 28 A
ALCANTARA Special Awards for the Conduct of 2nd Search
& Rescue Olympics 2018 on December 3 to 7,
2018 at Capitol C
251 1-03-05-010 PUNZALAN, RENE Cash Advance re: Honorarium and cash prize 05-Dec-18 45,000.00 04-Jan-19 26 A
ALCANTARA for trhe conduct of 2nd search and rescue
(SAR )Olympics 2018 on Dec 3 to 7, 2018 @
Capitol Compound ( cf20
252 1-03-05-040 RAMIREZ JR, CORNELIO To Cash Advance for Training Expenses of 21-Nov-18 16,320.00 21-Dec-18 40 A
MASBANG 2nd Nay'l Convention on Climate Change &
SMX Convention Center A
253 1-03-05-010 RAMIREZ, CORNELIO M., JR. to cash advance expense for ECPC sarangani 26-Nov-18 42,900.00 26-Dec-18 35 A
wildlife exhibit-enhcnement of ECPC tour
facility for munato festival, November28-
December1,2018,ECPC, (5-0
254 1-03-05-010 RAMIREZ, CORNELIO M., JR. cash advance expense for ECPC Various 04-Dec-18 120,000.00 03-Jan-19 27 A
activities 1 beach forest profiling and
conservation re: honorarium of consultnts 2
river and buayan Malangon Ri
255 1-03-05-040 RAMIREZ, MOUCHE cash advance, TEV re: attend PACTAP 06-Apr-18 26,967.00 06-May-18 269 A
SUMAGAYSAY National Convetion Conference-Workshop @
SMX COnvention Center , Bacolod City, PTO,
(5-02-01-010-20,967,5-02-02-01
256 1-03-05-040 RAMOS JR, SERAFIN cash advance of TEV, @SM LANANG DAVAO, 14-Feb-18 5,125.00 16-Mar-18 320 A
NAZARITA Febraury18 to 22,2018, PIO
257 1-03-05-040 RAMOS JR, SERAFIN TEV 1997-2003-over refund 31-Dec-05 (0.04) 30-Jan-06 4,748 A
NAZARITA
258 1-03-05-040 MAGLINTE, EDGAR CABILIN TEV Davao 12/9-10/2013 04-Dec-13 2,100.00 03-Jan-14 1,853 A

days) Officer
259 1-03-05-040 MAGNO, EMMANUEL V. TEV Davao City 22-May-03 1,000.00 21-Jun-03 5,702 A
260 1-03-05-040 MAHILUM, EDITH TAMAYO cash advance TEV,national conference on 11-Oct-18 13,430.00 10-Nov-18 81 A
children on emergencies,October11-
13,2018,PDRRMO,(5-02-01-010-14,280.00)
261 1-03-05-040 MALANAO, JOHN MARSHAL TEV Iloilo 6/14/2011 27-May-11 8,372.72 26-Jun-11 2,775 A
P.
262 1-03-05-040 MARATA, LALAINE CANIA TEV Davao 02/22-24/2007 21-Feb-07 4,239.00 23-Mar-07 4,331 C
263 1-03-05-040 MARCELO, VICENTE Z. TEV 24-Jul-97 3,853.00 23-Aug-97 7,830 D
264 1-03-05-010 MARIEFE F. GOMEZ C/A for National School Press Conference @ 15-Feb-18 345,600.00 17-Mar-18 319 A
Dumaguete City dtd February 14-26, 2018
265 1-03-05-040 MARTINEZ,JR. CORNELIO TEV-Iloilo City, 6/23-27/15 18-Jun-15 5,166.00 18-Jul-15 1,292 A
CALLUENG
266 1-03-05-040 MATUNOG, PERCIVAL R. TEV Samal 08-Dec-04 3,042.00 07-Jan-05 5,136 B
267 1-03-05-040 MERCADO, ERWIN L. TEV CDO City 10/21-22/2008 08-Oct-08 700.00 07-Nov-08 3,736 C
268 1-03-05-010 SALES JR., MANUEL casg advance prisoners subsistence 17-Jan-18 500,000.00 16-Feb-18 348 A
PAMATIAN allowance,PJO, 758-500,000
269 1-03-05-040 SALES JR., MANUEL cash advance per diem of travel re: traing/ 14-Jun-18 19,340.00 14-Jul-18 200 A
PAMATIAN seminar in relation to effective supervisory
in prison/jail management, June16-
18,2018,PJO, (5-02-01-010-1
270 1-03-05-040 MIOLE, ROMEO SALVADOR tev iloilo 08-May-03 6,060.00 07-Jun-03 5,716 C
271 1-03-05-040 MONTEFALCON, CAMILO C/A-Attend 30th Nat'l. Rice R&D 31-Aug-17 11,389.46 30-Sep-17 487 A
GEVERA Conference,September 4-7,2017,Nueva
Ecija,OPAG(7
272 1-03-05-010 SANTOS, AILEEN Payment of C/A- 21-Jul-17 12,750.00 20-Aug-17 528 A
SUOBERON Processing,cutting&replacement fee for
PRDP,PPDO(969)
273 1-03-05-040 SANTOS, AILEEN CA, TEV & Reg. fee, Seminar on Electronic 11-Feb-16 6,060.17 12-Mar-16 1,054 A
SUOBERON Records & Info System, Palawan, Feb. 1
274 1-03-05-040 SANTOS, AILEEN Payment of C/A-Attendance to 13-Oct-17 27,954.00 12-Nov-17 444 A
SUOBERON Training,Motivating Adults to Learn,Oct.16-
21,2017,
275 1-03-05-040 MORALES, GONDOLINO TEV Davao City 22-May-03 1,000.00 21-Jun-03 5,702 B
LARA
276 1-03-05-040 MOSQUEDA, CARLOS payment of cash advance for TEV,and 11-Oct-18 10,120.00 10-Nov-18 81 B
CARDENTE registration fee to attend pre-retirement
innovations and options for result,October10-
12,2018,PEO, (5-02-02-010-1
277 1-03-05-010 SAYSON, MARITER SINGCOY PGSO - revolving Fund 05-Feb-15 0.30 07-Mar-15 1,425 A
278 1-03-05-010 SAYSON, MARITER SINGCOY Hero's welcome 14-May-15 368,600.00 13-Jun-15 1,327 A
279 1-03-05-010 SAYSON, MARITER SINGCOY Platform-Sarangani Talk, 11/27/15 26-Nov-15 256,000.00 26-Dec-15 1,131 A
280 1-03-05-010 SAYSON, MARITER SINGCOY Prov'l Employees Family Day, 12/14/2015 10-Dec-15 700,000.00 09-Jan-16 1,117 A
281 1-03-05-010 SAYSON, MARITER SINGCOY C/A-various rent expense , Leaders 17-Jun-16 138,000.00 17-Jul-16 927 A
Convergence and Inauguration Ceremony ,
dtd.
282 1-03-05-010 SAYSON, MARITER SINGCOY cash advancefor operation for repair and 20-Mar-18 200,000.00 19-Apr-18 286 A
maintenance, PGSO,811-p40,000,848-
p50,000,860-p25,000,765-p25,000,969-
20,000,891-40,000
283 1-03-05-010 SENOBAGO, IMELDA C. payment of cash advance for supplies ohter 25-Sep-18 68,750.00 25-Oct-18 97 A
supplies, and honorarium of resource
persons, conduct of training of functional
literary class facilities,
284 1-03-05-010 SENOBAGO, IMELDA C. payment of cash advance for meals/snacks 02-Oct-18 20,000.00 01-Nov-18 90 A
provision of support to youth empowerment
activity of National youth commission,
October5,2018,@JLC National
285 1-03-05-010 SENOBAGO, IMELDA C. cash advance for meals to be served during 29-Nov-18 85,000.00 29-Dec-18 32 A
augmentation to 3rd munato youth day,
November30,2018, @Capitol Gymnasium,
PGO(5-02-99-990-85,000.00)
286 1-03-05-010 SENOBAGO, IMELDA C. Payment of C/A during the recog. of comm.- 10-Dec-18 74,350.00 09-Jan-19 21 A
based kinder volunteers & reading coor. on
dec. 18, 2018 in GSC design no. 18-138-
QUEST 2
287 1-03-05-010 SENOBAGO, IMELDA C. cash advance for the capacity enhancement 11-Dec-18 266,500.00 10-Jan-19 20 A
for functional literacy facilitators
training/workshop on als module and
training/workshop on basic teachin
288 1-03-05-010 SENOBAGO, IMELDA C. cash advance for meals and snacks and 21-Dec-18 119,980.00 20-Jan-19 10 A
honorariumof resource speakers during the
conduct of legal eduction for community
leader in sarangani dtd decemb
289 1-03-05-040 SENOBAGO, IMELDA C. payment of cash advance for expense to be 26-Oct-18 17,876.00 25-Nov-18 66 A
incurred in attendance to the 27th national
convention of the philippine institute of
environment planners,
290 1-03-05-040 MUÑOZ, BERNADETTE T. cash advance TEV to attend comprehensive 06-Nov-18 23,985.00 06-Dec-18 55 A
traininig re: sangguniang information system

days) Officer
291 1-03-05-040 NANDU, JHOSELIE T. CA, TEV & Reg. fee, Attend Reg. Workshop on 22-May-17 25,601.00 21-Jun-17 588 A
Rule of LGU in Empowerment Women for
292 1-03-05-040 NARTE, JAKE T. C/A-TEV,Open Water Diving Training, 20-Mar-17 5,170.00 19-Apr-17 651 A
March28-31,2017,Davao City,PIO(751)
293 1-03-05-040 SOBRETODO, ROSALIE D. CA for TEV to attend Phil Association 69th 09-Nov-18 36,220.00 09-Dec-18 52 A
ANC at Manila City, 11/13-18/18, MAMH
(Phic Collection-Operations)
294 1-03-05-010 SOBRETODO, ROSALIE Cash Advance for MOOE for March 2018, 16-Mar-18 248,500.00 15-Apr-18 290 A
DIESTO (760) Maasim MH
295 1-03-05-010 SOBRETODO, ROSALIE cash advance for drugs & medicines, medical 02-Apr-18 250,000.00 02-May-18 273 A
DIESTO & laboratory supplies, mamh (phic income)
296 1-03-05-010 SOLIS, JEANELYN GADIA renewal of firearms - CY2014 15-Apr-14 33,380.00 15-May-14 1,721 A
297 1-03-05-010 SOLIS, JEANELYN GADIA Improvement/Landscaping - Capitol 10-Nov-14 49,000.00 10-Dec-14 1,512 A
298 1-03-05-040 SOLIS, JEANELYN GADIA Not Available (290.47) A
299 1-03-05-040 SOLIS, JEANELYN GADIA TEV Manila Apri 22-26, 2014 22-Apr-14 2,741.32 22-May-14 1,714 A
300 1-03-05-040 NAVAL, ARTHUR E. TEV GSC 10/30-31/2009 03-Nov-09 1,620.00 03-Dec-09 3,345 B
301 1-03-05-040 NAYRE JR, HERMANICO 29-Jun-05 2,240.00 29-Jul-05 4,933 A
LARAÑO
302 1-03-05-040 OBEJERO, AMEBEL TEV GSC 10/30-31/2009 03-Nov-09 1,620.00 03-Dec-09 3,345 A
ORDANZA
303 1-03-05-010 OCTAVIO, EVELYN Cash Advance for the purchase of drugs & 23-Jan-18 250,000.00 22-Feb-18 342 A
FIGURACION medicines, medical, x-ray and laboratory
supplies- MALMH Phic Income/439
304 1-03-05-040 OTERO, JOEMEL B. CA, TEV & per diem, Escort inmates AT. 19-Feb-16 63,020.00 20-Mar-16 1,046 A
Strong, et.al. for court hearing at RTC B
305 1-03-05-010 UTLANG, VIVIAN ZAMORRO petty cash maasim hosp. 15-Apr-10 20,000.00 15-May-10 3,182 A
306 1-03-05-020 UTLANG, VIVIAN ZAMORRO Beg. Balance 04-Jan-08 1,000.00 03-Feb-08 4,014 A
307 1-03-05-040 PADERNILLA, MA. ISABEL C/A-TEV , 13th RCPO Annual Conference , 30-Sep-16 (260.00) 30-Oct-16 822 A
BAYOGOS Davao City , October 11-15,2016 , PTO (7
308 1-03-05-010 PAGHUBASAN, DELIA G cash advance, drugs and medicines and other 02-Feb-18 250,000.00 04-Mar-18 332 A
supplies, mamh phic income-439
309 1-03-05-040 PALLERA, MERVIN AGUELO TEV Davao 9/19-24/ 2010 07-Sep-10 1,200.00 07-Oct-10 3,037 A
310 1-03-05-040 PANAGUITON, ARNOLD TEV Kiamba 2/13-14/2009 04-Feb-09 880.00 06-Mar-09 3,617 A
BAING
311 1-03-05-040 PANAYAMAN, RUTHIYA Correcting entry on JEV-100-2016-05-07190 02-Jan-17 1,060.00 01-Feb-17 728 A
SEIT dtd 5/25/2016 re : C/A of Ruthiya S. P
312 1-03-05-040 PANTUA, ANTHONY DINNES C/A-TEV&Reg. fee,attend IBP Convention of 20-Mar-17 22,340.00 19-Apr-17 651 A
C. the Lawyers,March 20-27,2017,Pasay Cit
313 1-03-05-040 PANUNCILLO, ELIZABETH TEV Bacolod 8/9-14/2010 04-Aug-10 17,335.00 03-Sep-10 3,071 D
GOLES
314 1-03-05-040 PAOYON, BEVERLY cash advance, February18 to 22,2018, PIO 14-Feb-18 5,200.00 16-Mar-18 320 A
CABABAT
315 1-03-05-040 PARABA, RENE SEVA TEV Luzon 3/13-19/2011 08-Mar-11 32,530.00 07-Apr-11 2,855 B
316 1-03-05-040 PAROJINOG, JESMAR M. cash advance administration and user 05-Jun-18 21,840.00 05-Jul-18 209 A
training on the treasury revenue operation
and real property assessment modules of E-
TRACS v2.5 to be ta rameses
317 1-03-05-040 YAP, PATRICK SALVO TEV CDO 8/13-19/2007 15-Aug-07 6,800.00 14-Sep-07 4,156 A
318 1-03-05-040 YAP, PATRICK SALVO TEV Davao 1/23-26/2007 23-Jan-07 40.00 22-Feb-07 4,360 A
319 1-03-05-040 PASCUA, JANE BARCENA TEV Quezon City 8/4-8/2009 03-Aug-09 17,024.00 02-Sep-09 3,437 A
320 1-03-05-040 PASCUA, LOVELLA Z. TEV Davao City 22-May-03 1,000.00 21-Jun-03 5,702 E
321 1-03-05-040 PASCUAL, DELMOR DE cash advance while in business re: to conduct 02-Oct-18 13,382.96 01-Nov-18 90 A
VERA post qualification evaluation activity and
verification of declared single largest
contract for Goods-20
322 1-03-05-040 PAYLA, NOEMI CELIZ Not Available (540.83) A
323 1-03-05-040 PELAGIO, MARIA MAE Z. tev 03-Dec-01 11,751.00 02-Jan-02 6,237 C
324 1-03-05-040 PELIÑO, DOROTEO TEV Bohol 1/15-18/2007 11-Jan-07 (1,102.00) 10-Feb-07 4,372 A
SEGUNDO
325 1-03-05-020 PEREZ, NOEL DEQUILLA Beg. Balance 17-Dec-09 (20.00) 16-Jan-10 3,301 B
326 1-03-05-040 ADAM, ALMOMAR Z. TEV 09-Nov-00 10,871.00 09-Dec-00 6,626 E
327 1-03-05-040 ADAM, ALMOMAR Z. trng. on production 27-Feb-03 10,406.00 29-Mar-03 5,786 E
328 1-03-05-040 ADAM, ALMOMAR Z. TEV Bacolod 05-May-03 19,108.00 04-Jun-03 5,719 E
329 1-03-05-040 PESCADERO, GENALIN CA, TEV & reg. fee for seminar on Electronic 11-Feb-16 26,115.00 12-Mar-16 1,054 A
AYUBAN records and information system on F
330 1-03-05-040 PILAPIL, JULEE AMBER cash advance for the registration fee of hands 12-Sep-18 6,000.00 12-Oct-18 110 A
AMAR on training of the e-Budget system (LGU
360), @Green Leaf Hotel,GSC, Sptember11-
13,2018,PSWDO,(5-02-02-
331 1-03-05-010 PIMENTEL, REXIE RUE cash advance to purchase medical, dental & 18-Sep-18 100,000.00 18-Oct-18 104 A
RIVERA lab. supplies for SMC (5-02-03-080)
332 1-03-05-040 PISCOS, MARJOEMIN F. tev GSC 10/30-31/2009 03-Nov-09 1,620.00 03-Dec-09 3,345 E
333 1-03-05-040 BANDERADO, SNOOKY TEV Manila 17-Nov-03 406.00 17-Dec-03 5,523 C
TADLIP
334 1-03-05-040 BANDERADO, SNOOKY TEV Boracay 14-May-04 1,040.00 13-Jun-04 5,344 C
TADLIP
335 1-03-05-040 POLISTICO, MICHELLE cash advance for TEV per diem, registration 01-Oct-18 35,640.00 31-Oct-18 91 A
RELOJAS fee in participating the trainer's training in
mangrove and beach forest rehabilitaion
and conversation,N
336 1-03-05-040 PRIETO, AMOR C. TEV- Bacolod, Nov. 17-22, 2015 03-Nov-15 16,491.00 03-Dec-15 1,154 C
337 1-03-05-040 PURISIMA, ERWIN BANZALI tev GSC 06/21-23/2007 20-Jun-07 2,099.00 20-Jul-07 4,212 C

days) Officer
338 1-03-05-040 QUILATAN, MELINDA TEV Tagum City 16-Apr-99 3,274.00 16-May-99 7,199 C
ESTRELLA
339 1-03-05-040 REGUYA, JOSE Z. TEV Davao City 22-May-03 1,000.00 21-Jun-03 5,702 E
340 1-03-05-040 RENDON, EVA LANNY TEV 2006 below 31-Dec-05 16,479.00 30-Jan-06 4,748 A
BLANCIA
341 1-03-05-040 RESPECIA, MICHELLE L. Payment of C/A , seminar on Internal Control 14-Sep-16 26,145.00 14-Oct-16 838 A
System for Property & Supply Mngt.
342 1-03-05-040 REVAÑO, GLENDA S. TEV Pasay City, 10/25-29/15 23-Sep-15 4,547.48 23-Oct-15 1,195 A
343 1-03-05-040 REYES, RUDILYN CAÑAS Cash Advance TEV Traveling Expenses & 09-Nov-18 25,710.00 09-Dec-18 52 A
344 1-03-05-040 CAMANAY, MARIA DEPOSO TEV Baguio City 10-May-00 3,000.00 09-Jun-00 6,809 E
345 1-03-05-040 CAMANAY, MARIA DEPOSO TEV Boracay 11-May-04 19,756.00 10-Jun-04 5,347 E
346 1-03-05-040 CANIA, GERALD GANDIA prev. tev Y2005 & below 01-Jan-05 5,712.00 31-Jan-05 5,112 D
347 1-03-05-040 CANIA, GERALD GANDIA study tour 6/9/13/2008 06-Jun-08 12,640.00 06-Jul-08 3,860 D
348 1-03-05-040 ROBLES, MARIO TEV Davao 27-Sep-04 2,623.00 27-Oct-04 5,208 A
MANLANGIT
349 1-03-05-040 RODRIGUEZ JR, C/A-Participation in the Open Water Diving 14-Mar-17 5,170.00 13-Apr-17 657 A
VICTORIANO VARGAS Training,March 27-April 1,2017,Davao
350 1-03-05-040 ROJAS, LIBERTY C. TEV- Cebu, 5/26-30/15 26-May-15 8,366.00 25-Jun-15 1,315 A
351 1-03-05-010 RUDES, APRIL MARJORIE P. cash advance expense forvarious 21-Nov-18 374,328.00 21-Dec-18 40 A
events/activities in celebration of the 26th
Foundation Anniversary and 16th Munato
Festival, November28-December1,201
352 1-03-05-040 RUDES, MARGIE P. TEV Manila 24-Jan-03 7,931.00 23-Feb-03 5,820 A
353 1-03-05-040 CONSTANTINO, FELIPE Z. TEV Manila 10-Dec-02 19,285.11 09-Jan-03 5,865 D
354 1-03-05-040 CONSTANTINO, FELIPE Z. TEV LVGP - worksop 03-Jul-03 22,360.00 02-Aug-03 5,660 D
355 1-03-05-040 CONSTANTINO, FELIPE Z. TEV Manila 03-Oct-03 9,587.85 02-Nov-03 5,568 D
356 1-03-05-020 RUDES, RONALD JOSEPH Beg. Balance 16-Dec-08 1,492,815.71 15-Jan-09 3,667 D
JAMORA
357 1-03-05-040 CUSTODIO, ARTURO Z. TEV Sultan Kudarat 25-Oct-01 6,499.50 24-Nov-01 6,276 E
358 1-03-05-040 CUSTODIO, ARTURO Z. TEV Manila 05-Feb-02 8,300.00 07-Mar-02 6,173 E
359 1-03-05-040 SALAZAR, MICHAEL Z. TEV Boracay 15-Apr-03 19,882.00 15-May-03 5,739 A
360 1-03-05-040 SANCHEZ, EDITHA SOLIJON cash advance, TEV re: attend PACTAP 06-Apr-18 500.00 06-May-18 269 B
National Convention Conference-
Workshop@SMX COnventionBacolod City,
PTO,(751-33,327,753-6,000)
361 1-03-05-040 ENGKONG, HERVITO TEV 07-May-01 3,100.00 06-Jun-01 6,447 C
CAWAN
362 1-03-05-040 ENGKONG, HERVITO TEV Tagaytay City 13-Oct-01 12,866.00 12-Nov-01 6,288 C
CAWAN
363 1-03-05-040 ENGKONG, HERVITO TEV Manila 29-Mar-05 18,886.00 28-Apr-05 5,025 C
CAWAN
364 1-03-05-040 SANTARIN, ANALOU C. cash advance - TEV, re: attend 27th Annual 24-Feb-16 1,728.24 25-Mar-16 1,041 A
Natl. Convention of LLPDCPI on March
365 1-03-05-040 SARSONAS, MEDARDO M. 29-Jun-05 3,520.00 29-Jul-05 4,933 A
366 1-03-05-040 SAYO, ROSEMARIE M. Cas Advance tev re: attend the National 15-Sep-16 33,640.00 15-Oct-16 837 A
Convention on the Basics Local Legislati
367 1-03-05-040 GADIAN, MARY ANN Z. TEV Paper Conversion 28-Sep-01 11,251.00 28-Oct-01 6,303 E
368 1-03-05-040 GADIAN, MARY ANN Z. TEV Baguio City 20-Feb-02 979.00 22-Mar-02 6,158 E
369 1-03-05-010 SERIOS, MARILYN AGUIRRE cash advance for maintenance and other 18-Jan-18 250,000.00 17-Feb-18 347 A
operatinf expense,January2018, KAIMBA-
MHO, 758-186,200,760-35,100,761-
21,700,765-7,000
370 1-03-05-010 SINFUEGO, JONATHAN B. cash advance for meals, accommodation and 14-Dec-18 87,000.00 13-Jan-19 17 A
vechile rental during the IP farmers and
sulong tribu PMT Lakbay Gabay/ Study tour
to the agriculture learni
371 1-03-05-040 SINGCOY, PYANG LUCAS TEV Davao 03-Aug-04 5,600.00 02-Sep-04 5,263 D
372 1-03-05-040 SITON, OFELIA HERRANA C/A-TEV, 13th Annual Conference of 09-Sep-16 7,980.00 09-Oct-16 843 A
Regional Council of Personnel Officers XII ,
373 1-03-05-040 HUANG, BRIDGET TEV Malaysia 11/28-12/4 2006 30-Nov-06 5,412.97 30-Dec-06 4,414 C
CHIONGBIAN
374 1-03-05-040 HUANG, BRIDGET TEV Manila 30-Jan-07 1,099.11 01-Mar-07 4,353 C
CHIONGBIAN
375 1-03-05-040 HUANG, DONALD LIM TEV 28-May-01 1,110.00 27-Jun-01 6,426 C
376 1-03-05-040 HUANG, DONALD LIM Reg. Supervisory Devt. Course 21-Jun-01 2,700.00 21-Jul-01 6,402 C
377 1-03-05-040 SOL, PATRICIO TISBE TEV Manila 16-May-03 7,531.00 15-Jun-03 5,708 D
378 1-03-05-040 JAMERO, ELINITA CABEJE TEV 13-Feb-97 3,892.00 15-Mar-97 7,991 C
379 1-03-05-040 JAMERO, ELINITA CABEJE TEV Iloilo City 28-Nov-00 13,892.00 28-Dec-00 6,607 C
380 1-03-05-040 SOMCIO, RICA IAN FIEL O. CA, Attend Seminar on Local Road 23-Jun-17 12,324.00 23-Jul-17 556 A
Maintenance Management at Cebu City, June
25-Ju
381 1-03-05-040 SUNIO, NICOLAS INAMARGA tev puerto princesa 02/18-22/2014 12-Feb-14 7,405.00 14-Mar-14 1,783 A
382 1-03-05-040 TAGAZA, ANNABELLE payment of cash advance re: to attend 6th 25-May-18 16,070.00 24-Jun-18 220 A
JOVELLANO NAtional congress and 2018,Philippine
Agriculturists summit, July22-
26,2018,@Cebu City,OPAG,(753-16,070)
383 1-03-05-040 TAN, MANOLO SUCALDITO Cash Advance for attending the 68th Annual 06-Nov-17 23,160.00 06-Dec-17 420 A
National Convention (PHA) on November
384 1-03-05-040 TANGAN, SHERYL DESIREE TEV Manila 10-Mar-03 14,851.00 09-Apr-03 5,775 C
JANE N.
385 1-03-05-040 TOBIAS, BAI SHARA JANUAR cash advance TEV to attend comprehensive 06-Nov-18 23,985.00 06-Dec-18 55 A
ABEDIN traininig re: sangguniang information system

days) Officer
386 1-03-05-010 Unreconciled Accounts balance CY2005 below 31-Dec-05 30,000.00 30-Jan-06 4,748 _
387 1-03-05-040 Unreconciled accounts Ending bal, Dec. 31, 2005 31-Dec-05 6,734.00 30-Jan-06 4,748 _
388 1-03-05-040 URSUA, JULIUS CAESAR TEV Kidapawan 14-Oct-04 7,493.00 13-Nov-04 5,191 C
CASTRO
389 1-03-05-040 USBAH, LUDJUMAN Z. TEV 07-Mar-97 10,625.26 06-Apr-97 7,969 E
390 1-03-05-040 VALDEVIESO, SALEN M. payment of cash advance for registration fee 28-Aug-18 8,000.00 27-Sep-18 125 A
in attenance to the civil service supervisory
development course, September10-
14,2018,PEO,(5-02-02-010-8,
391 1-03-05-040 VALENZONA, FERDINAND C. reg fee autocad short course 08-Nov-07 4,790.00 08-Dec-07 4,071 C
392 1-03-05-040 VELASCO, JOSEFINA Diversified Skills Trng. 19-Oct-07 48,141.68 18-Nov-07 4,091 A
FRUGALIDAD
393 1-03-05-040 VILLA, RAMON BACLE TEV Kidapawan 9/24-26/2014 12-Sep-14 6,104.00 12-Oct-14 1,571 A
394 1-03-05-040 VILLAMORA, ANNA MARIE payment of cash advance re; toattend 6th 25-May-18 16,070.00 24-Jun-18 220 A
V. NAtional Congress and 2018 Philippine
agriculturist, July22-26,2018,@Cebu City,
OPAG(751-16,070)
395 1-03-05-040 VILLANUEVA JR, JOSE NERO Public Hearing 10/9-31/2007 08-Oct-07 36,500.00 07-Nov-07 4,102 A
396 1-03-05-040 VILLANUEVA, GUENETTE cash advance for TEV to be incurred while on 19-Nov-18 7,314.12 19-Dec-18 42 A
MARIE D. official travel to attend the 73rd PICPC
Annual National Convention , November22-
24,2018@SMX Convention C
397 1-03-05-040 VILLARUEL, QUINN TEV Luzon 3/13-19/2011 07-Mar-11 32,530.00 06-Apr-11 2,856 E
ANTHONY B.
398 1-03-05-040 VILLEGAS, GEMMA rem. Balance acct.123 29-Jun-05 (0.02) 29-Jul-05 4,933 A
BERGADO
399 1-03-05-040 WATA, SWEENEY Z. TEV Zamboanga City 18-Jul-02 7,980.00 17-Aug-02 6,010 A
400 1-03-05-040 WHITTMER, MA. CECILLA CA, TEV & Reg. fee for Attendance on 10-Aug-16 26,145.00 09-Sep-16 873 A
NACUA Government Reform Act and its Revised IRR
a
401 1-03-05-040 YAP, CYRIL JOHN RUSTICO CA, TEV, re: To Attend the 14th PFLCW 15-Nov-16 27,620.00 15-Dec-16 776 A
GIDO General Assembly on Nov. 16-18, 2016 at La
402 1-03-05-040 ZERRUDO, DOMINO cash advance, attend seminar of pre- 12-Apr-18 9,820.00 12-May-18 263 B
LUMANTA retirement innovation options, APril17-
28,2018,PEO(753-6000,751-3820)
403 1-03-05-040 ZERRUDO, ROLANDO TEV Davao 12/05-08/2013 04-Dec-13 2,100.00 03-Jan-14 1,853 A
LUMANTA
Total 24,407,397.16
LEGEND: A - Still connected with the Agency

B - Retired
C - Resigned
D - Deceased
E - Can no longer be traced, etc.

Unliquidated Cash Advances for Traveling Expenses and Registration Fees
(Activity or Purpose, i.e. training or conference, already completed or concluded as of December 31, 2018)
December 31, 2018
No. Account Code Accountable Officer Purpose of Cash Advances Date Granted Unliquidated Balance Date Due For Age Status of
Liquidation (in calendar Accountable
days) Officer
1 1-03-05-040 CABABAT, BERNARD CANOY TEV, February 13-17, 2017, PVET 06-Feb-18 3,500.00 08-Mar-18 328 A
2 1-03-05-040 BESANA, ELISEO III BULADO February 18 to 22, 2018, PIO 14-Feb-18 5,200.00 16-Mar-18 320 A
3 1-03-05-040 PAOYON, BEVERLY February 18 to 22, 2018, PIO 14-Feb-18 5,200.00 16-Mar-18 320 A
CABABAT
4 1-03-05-040 RAMOS JR, SERAFIN TEV @ SM LANANG DAVAO, Febraury 18 to 22, 14-Feb-18 5,125.00 16-Mar-18 320 A
NAZARITA 2018, PIO
5 1-03-05-040 APURA, JELYN ESPINOSA TEV - attendance to the international conference in 19-Feb-18 26,570.00 21-Mar-18 315 A
urban and regional planning, March13 - 16, 2018,
PPDO
6 1-03-05-040 OCCEÑO, REYNALDO TEV @ COA central office and Ombudsman, PACCO 06-Mar-18 20,440.00 05-Apr-18 300 A
GUANCO
7 1-03-05-040 CASTILLO, SARAH JANE TEV re: attend PACTAP National Covention 06-Apr-18 26,967.00 06-May-18 269 A
FLORES Conference-Workshop @SMX Convention Center,
Bacolod City, PTO
8 1-03-05-040 RAMIREZ, MOUCHE TEV re: attend PACTAP National Convetion 06-Apr-18 26,967.00 06-May-18 269 A
SUMAGAYSAY Conference-Workshop @ SMX COnvention Center ,
Bacolod City, PTO
9 1-03-05-040 SANCHEZ, EDITHA SOLIJON TEV re: attend PACTAP National Convention 06-Apr-18 500.00 06-May-18 269 B
Conference-Workshop@SMX COnventionBacolod
City, PTO
10 1-03-05-040 ZERRUDO, DOMINO TEV re: attend seminar of pre-retirement 12-Apr-18 9,820.00 12-May-18 263 B
LUMANTA innovation options, April 17-28, 2018, PEO
11 1-03-05-040 INVIDIADO, LUCILA J. TEV @ Baguio City, May 29 to June1, 2018, PAASO 19-Apr-18 23,420.00 19-May-18 256 A
12 1-03-05-040 CASTILLO, LEONITO TEV re: 3rd national convention and annual 16-May-18 25,700.00 15-Jun-18 229 A
CALIMPONG seminar on real property appraisal and assessment
of the Philippine association of assessors
13 1-03-05-040 HURTADO, BRAULIO III TEV re: attend 3rd national convention and annual 16-May-18 25,700.00 15-Jun-18 229 A
MENDOZA seminar on real property appraisal and assessment
of the Philippine association @ Baguio City
14 1-03-05-040 TAGAZA, ANNABELLE TEV re: attend 6th NAtional congress and 25-May-18 16,070.00 24-Jun-18 220 A
JOVELLANO 2018,Philippine Agriculturists summit, July22-
26,2018 @ Cebu City, OPAG
15 1-03-05-040 VILLAMORA, ANNA MARIE TEV re: attend 6th NAtional congress and 25-May-18 16,070.00 24-Jun-18 220 A
V. 2018,Philippine Agriculturists summit, July22-
26,2018 @ Cebu City, OPAG
16 1-03-05-040 OCCEÑO, REYNALDO cash advance for TEV to be incurred while on TEV, 30-May-18 44,640.00 29-Jun-18 215 A
GUANCO @ Quezon City, June4-8,2018,PACCO, (5-02-02-010-
44,640)
17 1-03-05-040 PAROJINOG, JESMAR M. cash advance administration and user training on 05-Jun-18 21,840.00 05-Jul-18 209 A
the treasury revenue operation and real property
assessment modules of E-TRACS v2.5 to be ta
rameses
18 1-03-05-040 ACHARON, ANTONIO JR. R, TEV and convention registration, June 16-20, 2018, 06-Jun-18 10,640.00 06-Jul-18 208 A
@ Davao City to attend 5th asian emergency
medical service, PDRRMO
19 1-03-05-040 JUCABAN, JERRY LOYOLA cash advance for the TEV and convention 06-Jun-18 10,640.00 06-Jul-18 208 A
registration, June16-20,2018,@ Davao
City,PDRRMO, (5-02-01-010-4,640, 5-02-02-010-
6,000)
20 1-03-05-040 ABANDO, HELEN GRACE TEV - attendance to the conduct of Philippine 11-Jun-18 34,900.00 06-Dec-18 203 A
PAYUNAN Hospital Association 69th Annual Convention on
November13-18, 2018
21 1-03-05-040 ANDANG, ABDULGANI TEV for training in relation to effective supervisory 14-Jun-18 19,340.00 14-Jul-18 200 A
TIMBAO SR in prison/jail management, June 16-17, 2018, PJO
22 1-03-05-040 SALES JR., MANUEL cash advance per diem of travel re: traing/ seminar 14-Jun-18 19,340.00 14-Jul-18 200 A
PAMATIAN in relation to effective supervisory in prison/jail
management, June16-18,2018,PJO, (5-02-01-010-1
23 1-03-05-040 AMOROSO, ALLAN NONO Registration fee for 2019 Local Budget Forum, 17-Jul-18 6,000.00 16-Aug-18 167 A
July16-18, 2018, @ GCS, PPDO
24 1-03-05-040 APURA, JELYN ESPINOSA Registration fee for 2019 Local Budget Forum, 17-Jul-18 6,000.00 16-Aug-18 167 A
July16-18, 2018 @ Greenleaf Hotel GSC, PPDO
25 1-03-05-040 LASALITA, JOJI EUNICE Registration fee for 2019 local budget forum, 17-Jul-18 6,000.00 16-Aug-18 167 A
CASTILLO July16-18, 2018 @ GCS, PPDO
26 1-03-05-040 VALDEVIESO, SALEN M. Registration fee in attendance to the civil service 28-Aug-18 8,000.00 27-Sep-18 125 A
supervisory development course, September 10-
14, 2018, PEO
27 1-03-05-040 GARCIA, GERARDO AGUIL Per diem to ferry & fetch Sarangani Athlete, dated 05-Sep-18 11,400.00 05-Oct-18 117 A
Sept. 8-24, 2018 at Baguio City, PGO
28 1-03-05-040 PILAPIL, JULEE AMBER Registration fee of hands on training of the e- 12-Sep-18 6,000.00 12-Oct-18 110 A
AMAR Budget system (LGU 360), @ Green Leaf Hotel,GSC,
Sptember11-13, 2018, PSWDO
29 1-03-05-040 BELIMAC, BERNAFLOR Registration fee, travelling expense, and per diem, 25-Sep-18 19,430.00 25-Oct-18 97 A
BARTULABA October10-13, 2018 @ Puerto Palawan
143 Annex E_CA Travelling Expenses

days) Officer
30 1-03-05-040 LISING, JEANEFER DERIT TEV to attend Leave Administration Courses for 25-Sep-18 252.00 25-Oct-18 97 A
Effectiveness (LACE) @ Kidapawan City dtd Sept.
27-28, 2018, SMC
31 1-03-05-040 GLER, EMIE ALVIN A. TEV and registration fee in participating the 2008 26-Sep-18 19,665.00 26-Oct-18 96 A
society of Filipino Foresters, Inc. (SSFI) National
Conference, October24-28,2018
32 1-03-05-040 POLISTICO, MICHELLE TEV and registration fee in participating the 01-Oct-18 35,640.00 31-Oct-18 91 A
RELOJAS trainer's training in mangrove and beach forest
rehabilitaion and conversation
33 1-03-05-040 FLORES, SONIA REGALADO TEV and registration fee in attendance to the 15th 02-Oct-18 10,190.00 01-Nov-18 90 A
RCPO conference @ Davao City, October 15-19,
2018, PADO
34 1-03-05-040 GLER, MIRASOL ZARCO TEV re: attendance to the annual national 02-Oct-18 21,165.00 01-Nov-18 90 A
conference of business, for forestry, October24-
26,2018, @ Palawan, OPAG
35 1-03-05-040 LUMAYAG, ROBERT TEV re: to conduct post qualification evaluation 02-Oct-18 16,190.00 01-Nov-18 90 A
DABANDAN activity and verification of declared singled largest
contract for award
36 1-03-05-040 PASCUAL, DELMOR DE TEV re: to conduct post qualification evaluation 02-Oct-18 13,382.96 01-Nov-18 90 A
VERA activity and verification of declared single largest
contract for Goods
37 1-03-05-040 FERNANDEZ-SUMAIRA, TEV to attend seminar workshop on ordinance 03-Oct-18 16,636.30 02-Nov-18 89 A
DIVINE GRACE T. writing and participatory governance, October 15-
20, 2018, PVGO
38 1-03-05-040 JAVIER, JHOANNA JANE TEV to attend seminar worksjop ordinance writing 03-Oct-18 16,932.72 02-Nov-18 89 A
SARAEL and participatory governance, October 15-20, 2018
@ Cebu City, PVGO
39 1-03-05-040 ENRIQUEZ, SHWEETZIE TEV in attendance to the Conduct of Newborn 05-Oct-18 16,460.00 04-Nov-18 87 A
DOCTOR Screening Society of the Phil. Inc-ANC, 10/8-
13/2018 at PPICC Complex, Pasay City, MTMH
(Phic Income)
40 1-03-05-040 FRIAS, MARY JANE BUNZO TEV in attendance to the Conduct of Newborn 05-Oct-18 16,460.00 04-Nov-18 87 A
Screening Society of the Phil. Inc-ANC, 10/8-
(Phic Income)
41 1-03-05-040 GAGARIN, PERLITA VALDEZ TEV in attendance to the Conduct of Newborn 05-Oct-18 16,460.00 04-Nov-18 87 A
Screening Society of the Phil. Inc-ANC, 10/8-
(Phic Income)
42 1-03-05-040 ELECHICON, JORGELYN TEV for the supervisory skills enhancement 08-Oct-18 5,465.00 07-Nov-18 84 A
CANILLO program @ Koronadal City, October 25-26, 2018
43 1-03-05-040 ALCALA, JANET M. TEV to attend 69th Annual National Convention of 09-Oct-18 23,640.00 08-Nov-18 83 A
the Philippine Hospital (PHA) in Manila dtd
November 14-17, 2018
44 1-03-05-040 CERO, DAISY BELLA M. TEV to attend AGAP Annual Convention Seminar @ 09-Oct-18 18,406.00 08-Nov-18 83 A
Iloilo City dtd October 17-20, 2018
45 1-03-05-040 COLES, TERESITA V. TEV for attending the Annual Convention-Seminar 09-Oct-18 24,676.00 08-Nov-18 83 A
on Structural Changes & Financial Reforms, Oct. 16-
21, 2018 at Iloilo City, Malungon-MHO
46 1-03-05-040 BAJE, LUZVIMINDA Registration fee and TEV for RCPO XII, @ Davao 11-Oct-18 10,240.00 10-Nov-18 81 A
MENIANO CIty, October15-19, 2018, PACCO
47 1-03-05-040 CARREON, EVA P TEV re: 15th regional council of personnel officers 11-Oct-18 10,230.00 10-Nov-18 81 A
annual conference @ Davao City, October 15-19,
2018, PVET
48 1-03-05-040 FLORES, MERCEDITA TEV and registration fee, October15-19, 2018, 11-Oct-18 10,240.00 10-Nov-18 81 A
PARCIA RCPO 15th annual conference @ Davao City, PACCO
49 1-03-05-040 LUBONTING, ROBERT I TEV,1st national conference on children in 11-Oct-18 13,589.00 10-Nov-18 81 A
ATOY emregency,October11-12, 2018, PDRRMO
50 1-03-05-040 MAHILUM, EDITH TAMAYO TEV, National Conference on Children on 11-Oct-18 13,430.00 10-Nov-18 81 A
Emergencies, October11-13, 2018, PDRRMO
51 1-03-05-040 MOSQUEDA, CARLOS TEV and registration fee to attend pre-retirement 11-Oct-18 10,120.00 10-Nov-18 81 B
CARDENTE innovations and options for result, October 10-12,
2018, PEO
52 1-03-05-040 BACULIO, CLYDE CYRIL L. TEV and registration fee in attendance to the 23-Oct-18 33,856.00 22-Nov-18 69 A
(PCHA) Annual Convention on Nov. 9-12, 2018 &
(PHA) Nat'l Convention
53 1-03-05-040 SENOBAGO, IMELDA C. TEV in attendance to the 27th National Convention 26-Oct-18 17,876.00 25-Nov-18 66 A
of the Philippine Institute of Environment Planners
54 1-03-05-040 ESPAÑOLA, ALLEN TEV & registration to attend the Phil. Hospital 05-Nov-18 36,200.00 05-Dec-18 56 A
GEOFFREY GONZALES Association (PHA) Nat'l Convention,10/13-
17/2018 at Manila, MALMH (Phic Collection-
Operation)
55 1-03-05-040 GALZOTE, JOVIE JOY DE TEV to attend comprehensive traininig re: 06-Nov-18 23,985.00 06-Dec-18 55 A
LEON sangguniang information system and the Local
Legislative Process, November12-17, 2018 @
Baguio City
56 1-03-05-040 GONZALES, SEMONETTE TEV to attend comprehensive traininig re: 06-Nov-18 23,985.00 06-Dec-18 55 A
TABSING sangguniang information system and the Local
Legislative Process, November12-17, 2018 @
Baguio City
57 1-03-05-040 LOMAHAN, JMELYN V. TEV - November13-18, 2018 @ Manila Hotel, 06-Nov-18 24,820.00 06-Dec-18 55 A
Malate, NCR, Attendance to the conduct of
Philippine Hospital Association
58 1-03-05-040 MUÑOZ, BERNADETTE T. TEV to attend comprehensive traininig re: 06-Nov-18 23,985.00 06-Dec-18 55 A
sangguniang information system and the local
legestative process, November12-
17,2018,@Baguio City
59 1-03-05-040 TOBIAS, BAI SHARA JANUAR TEV to attend comprehensive traininig re: 06-Nov-18 23,985.00 06-Dec-18 55 A
ABEDIN sangguniang information system and the local
legestative process, November12-
17,2018,@Baguio City

days) Officer
60 1-03-05-040 ABRASALDO, ROSELIE DIMO TEV to attend Basic Developers Training on E-Tracs 07-Nov-18 15,940.00 07-Dec-18 54 A
Application Development at Rameses System Cebu
City
61 1-03-05-040 ALQUIZA, CHARISSE LYNN TEV, per diem & RF, Phil. Hospital Association 07-Nov-18 24,060.00 07-Dec-18 54 A
CRUZ Convention/pre-canvass of hospital equip. @
Manila Hotel,11/13-17/2018, GMCH
62 1-03-05-040 DAYONDON, GIFF P. Traveling Expenses re: 27'th Phil. Institute of 07-Nov-18 17,540.00 07-Dec-18 54 A
Environment Planner Nat'l Convention as part of
the Continuing Prof. Dev't
63 1-03-05-040 HECHANOVA, BITUIN P. TEV & perdiem, Phil College of Hospital 07-Nov-18 33,648.00 07-Dec-18 54 A
Administrators Convention, Manila, 11/12-18/18,
64 1-03-05-040 MALANAO, EDEN ROSE TEV & perdiem, Phil Hospital Association Annual 07-Nov-18 35,842.00 07-Dec-18 54 A
Convention. Manila, 11/12-18/18, GMCH (Phic
Collection-Operations)
65 1-03-05-040 MENDOZA, MARICEL R. TEV -Phil Hospital Association 69th Annual 07-Nov-18 24,820.00 07-Dec-18 54 A
Convention, Manila, 11/13-18/18, MTMH (Phic
Income)
66 1-03-05-040 BETONIO-PADINAS, TEV and registration to attend comprehensive 08-Nov-18 23,985.00 08-Dec-18 53 A
CHERRY ANN LOPEZ training re: Sangguniang information system and
local legislative process, November 12-17,2018
67 1-03-05-040 ESTEVA, LUZVIMINDA TEV for attendance to 2018,National Conference of 08-Nov-18 15,440.00 08-Dec-18 53 A
SALAMANCA eNGAS and eBudget system users @ Lapu-lapu
CIty, Cebu, November18-22, 2018
68 1-03-05-040 PAPASIN, ELIZABETH TEV for attendance to 2018,National Conference of 08-Nov-18 15,440.00 08-Dec-18 53 A
ARANAS eNGAS and eBudget system users @ Lapu-lapu
CIty, Cebu, November18-22, 2018
69 1-03-05-040 CATEDRAL, JEREMIE G. TEV & Registration to Attend Comprehensive 09-Nov-18 25,993.00 09-Dec-18 52 A
Training re: Sangguniang Information System &
Local Legislative Process
70 1-03-05-040 FERNANDEZ, GABRIEL D. TEV for Philippine Hospital Association (PHA) Nat'l 09-Nov-18 3,832.00 09-Dec-18 52 A
Convention, 11/14-17/2018 @ Manila, Hotel, SMC
71 1-03-05-040 FORTALEZA, SHARON S., MD TEV, registration fee, hotel accomodation for the 09-Nov-18 37,760.00 09-Dec-18 52 A
69th PHA Convention in Manila on 11/13-
18/2018, DCMMH (Phic Collection-Operations)
72 1-03-05-040 REYES, RUDILYN CAÑAS TEV & Registration to Attend Comprehensive 09-Nov-18 25,710.00 09-Dec-18 52 A
Training re: Sangguniang Information System &
Local Legislative Process
73 1-03-05-040 SOBRETODO, ROSALIE D. TEV to attend Phil Association 69th ANC at Manila 09-Nov-18 36,220.00 09-Dec-18 52 A
City, 11/13-18/18, MAMH (Phic Collection-
Operations)
74 1-03-05-040 BELBIDER, JERRY EMILIA Consultative Conference w/ Prov'l Engineers on 15-Nov-18 15,620.00 15-Dec-18 46 A
CMGP Quality Assurance Manual & Integrity Mngt.
& Transparency Practices, Nov. 21-23, 2018,
Mandaluyong
75 1-03-05-040 VILLANUEVA, GUENETTE TEV to be incurred while on official travel to attend 19-Nov-18 7,314.12 19-Dec-18 42 A
MARIE D. the 73rd PICPC Annual National Convention,
November 22-24, 2018 @ SMX Convention Center
76 1-03-05-040 DAYONDON, GIFF P. TEV for 2nd Nat'l Convention on Climate Change & 21-Nov-18 16,320.00 21-Dec-18 40 A
Disaster Risk Reduction, Nov. 21-24, 2018 at SMX
Convention Center Aura
77 1-03-05-040 RAMIREZ JR, CORNELIO Training Expenses of 2nd Nay'l Convention on 21-Nov-18 16,320.00 21-Dec-18 40 A
MASBANG Climate Change & Disaster Risk Reduction, Nov. 21-
24, 2018 at SMX Convention Center
Total 1,401,385.10

B - Retired
C - Resigned
D - Deceased

Multiple Cash Advances
December 31, 2018
days) Officer
1 1-03-05-040 ADAM, ALMOMAR Z. TEV 09-Nov-00 10,871.00 09-Dec-00 6,626 E
2 1-03-05-040 ADAM, ALMOMAR Z. trng. on production 27-Feb-03 10,406.00 29-Mar-03 5,786 E
3 1-03-05-040 ADAM, ALMOMAR Z. TEV Bacolod 05-May-03 19,108.00 04-Jun-03 5,719 E
4 1-03-05-010 AKMAD, ASMA U. CA for PWD Empowerment through 25-Nov-16 42,324.00 25-Dec-16 766 A
participation in Munato Festival cum turn-
over of
5 1-03-05-010 AKMAD, ASMA U. cash advance for the TAI-CHI: wellness 19-Oct-18 185,228.00 18-Nov-18 73 A
lifestyle program for senior citizen, October
22, 2018, @Provincial Gymnasium, PGO (5-
02-99-990-186,000.00)
6 1-03-05-010 AKMAD, ASMA U. cash advance for the augmentation to moro 30-Oct-18 33,200.00 29-Nov-18 62 A
youth leadership summit,October28-
30,2018,@Mt. Sabrina Panoramic View
Resort,PGO, (5-02-99-990-33,200.00)
7 1-03-05-010 AKMAD, ASMA U. Cash Advance for the Tarbiyyah: Educational 05-Nov-18 123,200.00 05-Dec-18 56 A
Campaign on Preventing Violent Extremism
cum Values Enhancement (Community Led
Madaris Tarbiyyah) to be he
8 1-03-05-010 AKMAD, ASMA U. cash advance for the walking free mission- 06-Dec-18 125,900.00 05-Jan-19 25 A
prosthesis measurement. assessment and
turn over of mobility devives and feeding
materials for malnourished
9 1-03-05-010 AKMAD, ASMA U. cash advance for the 4th international day 06-Dec-18 114,680.36 05-Jan-19 25 A
for person with disability in the province to
be conducted @ Princess del Leonor Resort,
Kiamba Sarangani,
10 1-03-05-010 AKMAD, ASMA U. cash advance for the Tarbiyyah: culture of 20-Dec-18 157,850.00 19-Jan-19 11 A
peace training cum values enhancement with
MORO PNP's / AFP on December17-
19,2018,PGO (5-02-99-990-157,850.
11 1-03-05-010 AKMAD, ASMA U. cash advance for the year end evaluation of 27-Dec-18 56,000.00 26-Jan-19 4 A
serbisyong sarangan-community outreach
@Glan, Sarangani Province, December 29-
30,2018,PGO, (5-02-99-990-56
12 1-03-05-010 AKMAD, ASMA U. cash advance for the implementation of 28-Dec-18 83,200.00 27-Jan-19 3 A
community led madaris tarbiyyah,
December28,2018,@Brgy. Gymnasium of
Pangya, Glan,PGO, (5-02-99-990-83,200.00)
13 1-03-05-010 ALEJANDRO, ARVIN C/A-Capital Gains,Doc. Stamp,Transfer of 19-Jul-17 400,000.00 18-Aug-17 530 A
CASCAYAN Title&Other miscellaneous expenses,PHO(
14 1-03-05-010 ALEJANDRO, ARVIN To Cash Advance for the Prov'l Capitol 18-Dec-18 100,000.00 17-Jan-19 13 A
CASCAYAN Employees Fellowship, December 19, 2018
15 1-03-05-010 APURA, JELYN ESPINOSA Performance Review & Planning Workshop, 01-Jul-15 37,960.00 31-Jul-15 1,279 A
7/2-3/15
16 1-03-05-040 APURA, JELYN ESPINOSA payment of cash advance re: registration fee 17-Jul-18 6,000.00 16-Aug-18 167 A
for 2019 Local Budget Forum, July16-
18,2018,@Greenleaf Hotel GSC,PPDO (5-02-
02-010-6,000)
17 1-03-05-040 APURA, JELYN ESPINOSA cash advance re: attendance to the 19-Feb-18 26,570.00 21-Mar-18 315 A
international conference in urban and
regional palnning, MArch13-16,2018,PPDO
,753-6000,751-20570
18 1-03-05-040 ASPARIN, LARRY ESGUERRA various TEV 2000-2003 01-Jan-03 14,445.00 31-Jan-03 5,843 A
19 1-03-05-040 ASPARIN, LARRY ESGUERRA Hotel Accomodation 25-Apr-03 78,026.79 25-May-03 5,729 A
20 1-03-05-040 BANDERADO, SNOOKY TEV Manila 17-Nov-03 406.00 17-Dec-03 5,523 C

TADLIP
21 1-03-05-040 BANDERADO, SNOOKY TEV Boracay 14-May-04 1,040.00 13-Jun-04 5,344 C
TADLIP
22 1-03-05-010 BELOCURA, RONA JOY cash advance for the TAI CHI refresher 05-Apr-18 68,000.00 05-May-18 270 A
ERMITAÑO course for senior citizen.
23 1-03-05-010 BELOCURA, RONA JOY cash advance expense for the conduct of 23-Jul-18 7,499.60 22-Aug-18 161 A
ERMITAÑO local chief executives(LCEs) Forum on
Inclusive Business, @GSC, July24-
25,2018,STIPC(5-02-01-010-36,000, 5-02-
24 1-03-05-010 BELOCURA, RONA JOY payment of cash advance for snacks to be 17-Aug-18 20,000.00 16-Sep-18 136 A
ERMITAÑO served Linggo Ng Kabataan Culmination
Program, August 18-19,2018,@Capitol
Gymnasium, PGO(5-02-99-990-20,000)
25 1-03-05-010 BELOCURA, RONA JOY cash advance for meals and snacks, prizes 19-Oct-18 61,000.00 18-Nov-18 73 A
ERMITAÑO and honorarium, 6th Sarangani Secondary
Statistics
Challenge,October19,2018,@Provincial
Gymnasium,PGO, (5-02
26 1-03-05-010 BELOCURA, RONA JOY Cash Advance for the support to PNP Oplan 23-Oct-18 298,333.75 22-Nov-18 69 A
ERMITAÑO Kapanalig Launching & Protection and AFP
Countering Violent Extremism Program, Oct.
23, 2018, PGO (755) 8,00
146 Annex F_Multiple Cash Advances

days) Officer
27 1-03-05-010 BELOCURA, RONA JOY payment of cash advance for the 16-Nov-18 66,650.00 16-Dec-18 45 A
ERMITAÑO Augmentation to Municipal Cultural and
Tourism Activity(11th slang Festival and
Municipal tribal day), PGO, (5-02-99-0
28 1-03-05-010 BELOCURA, RONA JOY cash advance for the [platform-sarangani 27-Nov-18 500,000.00 27-Dec-18 34 A
ERMITAÑO talk, November29,2018,@Provincial Capitol,
PGO, (5-02-99-050-50,000.00, 5-02-99-990-
150,000.00, 5-02-99-080-3
29 1-03-05-010 BELOCURA, RONA JOY To Cash Advance intended for Media 18-Dec-18 150,000.00 17-Jan-19 13 A
ERMITAÑO Fellowship at Sarangani Hihglands, GSC, Dtd.
December 18, 2018, PGO, (969) 150,000
30 1-03-05-010 BELOCURA, RONA JOY Cash Advance for Capacity on Youth for 21-Dec-18 100,000.00 20-Jan-19 10 A
ERMITAÑO Sustainable Dev't. goals and culture &gender-
sensitive tri-youth peace12/18-
22/2018,PGO.
31 1-03-05-010 BELOCURA, RONA JOY cash advance for the pGO planning activity 21-Dec-18 90,000.00 20-Jan-19 10 A
ERMITAÑO and target setting CY2018,December26-
27,2018,@Sarangani Highlands,PGO, (5-02-
02-010)
32 1-03-05-040 BETON, NORIEL DULLESCO cash advance per diem and TEV: to attend 05-Dec-18 65,950.00 04-Jan-19 26 A
intermediate-level system training on e-tracs
v.2.5 to be held @ Ramese system INC. CCCI
Bldg,Cor Comerce and
33 1-03-05-040 BETON, NORIEL DULLESCO cash advance of TEV and per deims: to 05-Dec-18 13,190.00 04-Jan-19 26 A
attendance intermediate-level system trainig
on E-tracs v.2.5 to be held @Rameses Sytem
Inc. CCCI Bldg, Cor Come
34 1-03-05-040 CAMANAY, MARIA DEPOSO TEV Baguio City 10-May-00 3,000.00 09-Jun-00 6,809 E
35 1-03-05-040 CAMANAY, MARIA DEPOSO TEV Boracay 11-May-04 19,756.00 10-Jun-04 5,347 E
36 1-03-05-040 CANIA, GERALD GANDIA prev. tev Y2005 & below 01-Jan-05 5,712.00 31-Jan-05 5,112 D
37 1-03-05-040 CANIA, GERALD GANDIA study tour 6/9/13/2008 06-Jun-08 12,640.00 06-Jul-08 3,860 D
38 1-03-05-040 CANOY, VICTORIA EMEJAS TEV-Internal Control, 06/08-12/2015 27-May-15 26,594.00 26-Jun-15 1,314 A
39 1-03-05-040 CANOY, VICTORIA EMEJAS TEV Iloilo City 28-Nov-00 3,696.00 28-Dec-00 6,607 A
40 1-03-05-040 CASTILLO, SARAH JANE cash advance TEV re: attend PACTAP 06-Apr-18 26,967.00 06-May-18 269 A
FLORES National Covention Conference-Workshop
@SMX Convention Center, Bacolod City, PTO,
(5-02-01-010-20,967,5-02-02-010-6
41 1-03-05-040 CASTILLO, SARAH JANE CA, TEV & reg. fee for seminar on Electronic 11-Feb-16 5,980.17 12-Mar-16 1,054 A
FLORES records and information system on F
42 1-03-05-040 CATEDRAL, JEREMIE G. TEV Cebu & Bohol, 04/13-18/15 07-Apr-15 18,655.00 07-May-15 1,364 A
43 1-03-05-040 CATEDRAL, JEREMIE G. Cash Advance TEV Traveling Expenses & 09-Nov-18 25,993.00 09-Dec-18 52 A
44 1-03-05-020 CATOLICO, AMELIA FLORES Beg. Balance 04-Jan-08 1,604,395.97 03-Feb-08 4,014 A
45 1-03-05-040 CATOLICO, AMELIA FLORES cash advance of TEV and per diem: to attend 05-Dec-18 13,190.00 04-Jan-19 26 A
intermediate-level system training on E-tracs
v. 2.5 to be held @Ramese System Inc. CCCI
Bldg, Cor comerce
46 1-03-05-040 CONSTANTINO, FELIPE Z. TEV Manila 10-Dec-02 19,285.11 09-Jan-03 5,865 D
47 1-03-05-040 CONSTANTINO, FELIPE Z. TEV LVGP - worksop 03-Jul-03 22,360.00 02-Aug-03 5,660 D
48 1-03-05-040 CONSTANTINO, FELIPE Z. TEV Manila 03-Oct-03 9,587.85 02-Nov-03 5,568 D
49 1-03-05-040 CUSTODIO, ARTURO Z. TEV Sultan Kudarat 25-Oct-01 6,499.50 24-Nov-01 6,276 E
50 1-03-05-040 CUSTODIO, ARTURO Z. TEV Manila 05-Feb-02 8,300.00 07-Mar-02 6,173 E
51 1-03-05-040 DAYONDON, GIFF P. To Cash Advance & Traveling Expenses re: 07-Nov-18 17,540.00 07-Dec-18 54 A
27'th Phil. Institute of Environment Planner
Nat'l Convention as part of the Continuing
Prof. Dev't Credit Po
52 1-03-05-040 DAYONDON, GIFF P. Cash Advance for Training Expenses of 2nd 21-Nov-18 16,320.00 21-Dec-18 40 A
Nat'l Convention on Climate Change &
SMX Convention Center Aura
53 1-03-05-040 EMNACE, STELLA MARIS CA, TEV & Reg. fee, Seminar on Electronic 11-Feb-16 6,180.17 12-Mar-16 1,054 A
LIM Records & Info System, Palawan, Feb. 1
54 1-03-05-040 EMNACE, STELLA MARIS Payment of C/A-Attendance to Training,Bldg. 13-Oct-17 27,954.00 12-Nov-17 444 A
LIM Negotiation Skills,Oct.16-21,2017,Ba
55 1-03-05-040 ENGKONG, HERVITO TEV 07-May-01 3,100.00 06-Jun-01 6,447 C

CAWAN
56 1-03-05-040 ENGKONG, HERVITO TEV Tagaytay City 13-Oct-01 12,866.00 12-Nov-01 6,288 C
CAWAN
57 1-03-05-040 ENGKONG, HERVITO TEV Manila 29-Mar-05 18,886.00 28-Apr-05 5,025 C
CAWAN
58 1-03-05-010 GABUAT, ALMA CORAZON CA, Purchase of Supplies & other logistic for 03-Oct-17 94,300.00 02-Nov-17 454 A
CAMINADE 117th CSC Anniv. Cum 25th Found'n
59 1-03-05-010 GABUAT, ALMA CORAZON To Cash Advance for Purchase of T-Shirt to 15-Nov-18 180,000.00 15-Dec-18 46 A
CAMINADE be used during 26'th Foundation
Anniversary & 16'th Munato Festival, PADO,
(765) 180,000
60 1-03-05-010 GABUAT, ALMA CORAZON cash advance for the conduct of governor 20-Dec-18 187,400.00 19-Jan-19 11 A
CAMINADE solon's cup-age group province wide
badminton and parts and darts tournament,
December22-23,2018,PADO, (5-02-
61 1-03-05-040 GADIAN, MARY ANN Z. TEV Paper Conversion 28-Sep-01 11,251.00 28-Oct-01 6,303 E

days) Officer
62 1-03-05-040 GADIAN, MARY ANN Z. TEV Baguio City 20-Feb-02 979.00 22-Mar-02 6,158 E
63 1-03-05-040 GARCIA, GERARDO AGUIL Cash Advance of per diem to ferry & fetch 05-Sep-18 11,400.00 05-Oct-18 117 A
Sarangani Athlete, Dtd. Sept. 8-24, 2018 at
Baguio City, PGO
64 1-03-05-040 GARCIA, GERARDO AGUIL cash advance of per diem re: to ferry and 11-Dec-17 9,200.00 10-Jan-18 385 A
fitch Sarangani softball team, Decambe
65 1-03-05-010 GOMEZ, MARIEFE F. payment of cash advance for school supplies 28-Dec-18 300,000.00 27-Jan-19 3 A
for community-based kindergarten, Sped and
School-Based tutorial program Review,
December27-28,2018@GLAN c
66 1-03-05-010 GOMEZ, MARIEFE F. C/A for National School Press Conference @ 15-Feb-18 345,600.00 17-Mar-18 319 A
Dumaguete City dtd February 14-26, 2018
67 1-03-05-040 HUANG, BRIDGET TEV Malaysia 11/28-12/4 2006 30-Nov-06 5,412.97 30-Dec-06 4,414 C
CHIONGBIAN
68 1-03-05-040 HUANG, BRIDGET TEV Manila 30-Jan-07 1,099.11 01-Mar-07 4,353 C
CHIONGBIAN
69 1-03-05-040 HUANG, DONALD LIM TEV 28-May-01 1,110.00 27-Jun-01 6,426 C
70 1-03-05-040 HUANG, DONALD LIM Reg. Supervisory Devt. Course 21-Jun-01 2,700.00 21-Jul-01 6,402 C
71 1-03-05-040 JAMERO, ELINITA CABEJE TEV 13-Feb-97 3,892.00 15-Mar-97 7,991 C
72 1-03-05-040 JAMERO, ELINITA CABEJE TEV Iloilo City 28-Nov-00 13,892.00 28-Dec-00 6,607 C
73 1-03-05-010 JONATHAN B. SINFUEGO cash advance for meals and snacks during 05-Dec-18 100,000.00 04-Jan-19 26 A
2nd Research Festival & Product Exhibit dtd
Dec. 6, 2018 @ GSC ( 5-02-02-010 )
74 1-03-05-010 JONATHAN B. SINFUEGO cash advance for meals and snacks during 27-Nov-18 100,000.00 27-Dec-18 34 A
Interschool Academic Competitions dtd Nov.
29-30, 2018 @ Provincial Gymnasium (5-02-
99-990)
75 1-03-05-010 KAMID, JENNIFER A. Culture of Peace 20-Nov-15 34,992.00 20-Dec-15 1,137 A
76 1-03-05-010 KAMID, JENNIFER A. Annual Summit Council of Women, 12/9- 09-Dec-15 8.00 08-Jan-16 1,118 A
10/2015
77 1-03-05-010 KAMID, JENNIFER A. payment of cash advance intended for the 13-Nov-18 149,988.40 13-Dec-18 48 A
meals and snacks, November10-
12,2018,@Provincial Gymnasium, PGO (5-02-
99-990)
78 1-03-05-010 KAMID, JENNIFER A. cash advance for the conduct of inter-faith 29-Nov-18 188,800.00 29-Dec-18 32 A
dialogue and peace summit(prayer for
peace) mindanao week of peace ,
November27-30,2018 @ Capitol Compound
79 1-03-05-010 KAMID, JENNIFER A. cash advance for the conduct of 1st 14-Dec-18 120,000.00 13-Jan-19 17 A
sarangani moro women leader's summit
2018, December17-18,2018, @GSC, PSWDO,
(5-02-02-010-120,000.00)
80 1-03-05-010 KAMID, JENNIFER A. Cash Advance for the conduct of peace fora 17-Dec-18 96,000.00 16-Jan-19 14 A
symposium, consultation & dialogue in the
Prov'l/Mun. conducted w/ AFP, PNP & PDEA
on Anti-Terrorism & Ille
81 1-03-05-010 LABAJO, LOURDES ACANTO cash advance for foof supplies and other 19-Jun-18 250,000.00 19-Jul-18 195 A
operating expense, June2018,GMCH
82 1-03-05-040 LABAJO, LOURDES ACANTO Payment of Cash Advance travelling Exp. & 19-Oct-17 21,368.00 18-Nov-17 438 A
Registration Fee for the Annual Conven
83 1-03-05-010 LIM, LIZZETTE S. cash advance for meals and snacks during 23-Oct-17 0.72 22-Nov-17 434 A
conduct of Basic Law and Defense Traini
84 1-03-05-010 LIM, LIZZETTE S. payment of cash advance for meals and 21-Nov-18 18,800.00 21-Dec-18 40 A
snacks to be served through community
kitchen during the conduct of farmer Field
School in Barangay Kinabalan, M
85 1-03-05-010 LIM, LIZZETTE S. cash advance for vehicle rental supplies, of 29-Nov-18 70,625.00 29-Dec-18 32 A
exhibition materials and modules exhibition
during the celebration of 26th foundation
anniversary and 16t
86 1-03-05-010 LIM, LIZZETTE S. payment of cash advance for the starter 12-Dec-18 80,500.00 11-Jan-19 19 A
kit/materials for product development for
looms, beads and baketry @ Sitio Malinis,
Tamban, December5-6,2018,P
87 1-03-05-010 LOMAHAN, JMELYN V. cash advance for emergency drugs, mtmh 18-Apr-18 250,000.00 18-May-18 257 A
(phic income)
88 1-03-05-040 LOMAHAN, JMELYN V. cash advance for training training 06-Nov-18 24,820.00 06-Dec-18 55 A
expense,November13-18,2018@Manila
hotel, Malate, NCR, Attendance to the
conduct of Philippine hospital association
89 1-03-05-010 MALANAO, EDEN ROSE cash advance for augmentation of hospital 30-Apr-18 250,000.00 30-May-18 245 A
operating expenses for the month of April
2018, gmch (phic income)
90 1-03-05-040 MALANAO, EDEN ROSE C/A-tev/perdiem, Phil Hospital Association 07-Nov-18 35,842.00 07-Dec-18 54 A
Annual Convention. Manila, 11/12-18/18,
91 1-03-05-010 MENDOZA, MARICEL R. CA for emergency medical supplies and 04-Sep-18 250,000.00 04-Oct-18 118 A
medical oxygen for MTMH (Phic Collection-
Operations)
92 1-03-05-040 MENDOZA, MARICEL R. C/A for TEV -Phil Hospital Association 69th 07-Nov-18 24,820.00 07-Dec-18 54 A
Annual Convention, Manila, 11/13-18/18,
MTMH (Phic Income)
93 1-03-05-010 MIRANDA, RHOSE E. cash advance for the platform-saranagni talk, 27-Nov-18 246,959.00 27-Dec-18 34 A
NOvember29,2018, @Provincial Capitol,
PGO(5-02-99-020-1,920.00, 5-02-99-050-
100,000.00, 5-02-99-050-126,

days) Officer
94 1-03-05-010 MIRANDA, RHOSE E. cash advance for participation to Regional 15-Nov-18 191,496.00 15-Dec-18 46 A
Schools Press Conference (RSPC) dtd Nov. 19-
22, 2018 @ GSC (751 - 42,186.00, 753 -
149,310.00)
95 1-03-05-040 NERI, WILFREDO ALCONTIN TEV Quezon City 6/24-26/2009 16-Jun-09 540.00 16-Jul-09 3,485 A
96 1-03-05-040 NERI, WILFREDO ALCONTIN TEV Manila 6/17-21/2014 16-Jun-14 22,478.32 16-Jul-14 1,659 A
97 1-03-05-040 OBEDOZA, JERRYLIN TEV Baguio 6/5-7/2007 18-May-07 3,076.00 17-Jun-07 4,245 A
MALUYA
98 1-03-05-040 OBEDOZA, JERRYLIN TEV Davao City 03/22-26/2015 19-Mar-15 8,210.00 18-Apr-15 1,383 A
MALUYA
99 1-03-05-010 OCCEÑO, REYNALDO cash advance for the accounting updates and 05-Dec-18 14,590.00 04-Jan-19 26 A
GUANCO workshop planning to be held on December6-
7,2018,@ the rock garden and resort,
General Santos City, PACCO,
100 1-03-05-040 OCCEÑO, REYNALDO cash advance, TEV@COA central office nad 06-Mar-18 20,440.00 05-Apr-18 300 A
GUANCO Ombudsman,PACCO,5-02-01-010-(20,440)
101 1-03-05-040 OCCEÑO, REYNALDO C/A-TEV,Manila,attend Training for the roll- 13-Feb-17 19,290.00 15-Mar-17 686 A
GUANCO out of LIFT,Feb.26 to March 4,2017,P
102 1-03-05-040 OCCEÑO, REYNALDO cash advance for TEV to be incurred while on 30-May-18 44,640.00 29-Jun-18 215 A
GUANCO TEV, @ Quezon City, June4-8,2018,PACCO, (5-
02-02-010-44,640)
103 1-03-05-010 PONTONG, EDZEL S. payment for the cash advance of meals and 23-Apr-18 43,800.00 23-May-18 252 A
snacks sserved through community kitchen
during the product of farmer field school
@Kinam, Malapatan, APril1
104 1-03-05-010 PONTONG, EDZEL S. cash advance of meals and snacks served 19-Jul-18 26,000.00 18-Aug-18 165 A
through community kitchen during the
conduct of farmer field school, @Brgy.
Kinam, Malapatan, July6,13,20,27,2
105 1-03-05-010 PUNZALAN, RENE cash advance for the PDRRMO operation, pre 27-Mar-18 55,000.00 26-Apr-18 279 A
ALCANTARA disaster activities, PGO-PDRRMO,(5-02-99-
020)15,000,(5-02-13-060)20,000,(5-02-99-
990)20,000
106 1-03-05-010 PUNZALAN, RENE Cash Advance for the Hon. and Cash Prize for 03-Dec-18 110,000.00 02-Jan-19 28 A
ALCANTARA Special Awards for the Conduct of 2nd Search
& Rescue Olympics 2018 on December 3 to 7,
2018 at Capitol C
107 1-03-05-010 PUNZALAN, RENE Cash Advance re: Honorarium and cash prize 05-Dec-18 45,000.00 04-Jan-19 26 A
ALCANTARA for trhe conduct of 2nd search and rescue
(SAR )Olympics 2018 on Dec 3 to 7, 2018 @
Capitol Compound ( cf20
108 1-03-05-040 RAMIREZ, CORNELIO M., JR. To Cash Advance for Training Expenses of 21-Nov-18 16,320.00 21-Dec-18 40 A
2nd Nay'l Convention on Climate Change &
SMX Convention Center A
109 1-03-05-010 RAMIREZ, CORNELIO M., JR. to cash advance expense for ECPC sarangani 26-Nov-18 42,900.00 26-Dec-18 35 A
wildlife exhibit-enhcnement of ECPC tour
facility for munato festival, November28-
December1,2018,ECPC, (5-0
110 1-03-05-010 RAMIREZ, CORNELIO M., JR. cash advance expense for ECPC Various 04-Dec-18 120,000.00 03-Jan-19 27 A
activities 1 beach forest profiling and
conservation re: honorarium of consultnts 2
river and buayan Malangon Ri
111 1-03-05-010 SALES JR., MANUEL casg advance prisoners subsistence 17-Jan-18 500,000.00 16-Feb-18 348 A
PAMATIAN allowance,PJO, 758-500,000
112 1-03-05-040 SALES JR., MANUEL cash advance per diem of travel re: traing/ 14-Jun-18 19,340.00 14-Jul-18 200 A
PAMATIAN seminar in relation to effective supervisory
in prison/jail management, June16-
18,2018,PJO, (5-02-01-010-1
113 1-03-05-010 SANTOS, AILEEN Payment of C/A- 21-Jul-17 12,750.00 20-Aug-17 528 A
SUOBERON Processing,cutting&replacement fee for
PRDP,PPDO(969)
114 1-03-05-040 SANTOS, AILEEN CA, TEV & Reg. fee, Seminar on Electronic 11-Feb-16 6,060.17 12-Mar-16 1,054 A
SUOBERON Records & Info System, Palawan, Feb. 1
115 1-03-05-040 SANTOS, AILEEN Payment of C/A-Attendance to 13-Oct-17 27,954.00 12-Nov-17 444 A
SUOBERON Training,Motivating Adults to Learn,Oct.16-
21,2017,
116 1-03-05-010 SAYSON, MARITER SINGCOY PGSO - revolving Fund 05-Feb-15 0.30 07-Mar-15 1,425 A
117 1-03-05-010 SAYSON, MARITER SINGCOY Hero's welcome 14-May-15 368,600.00 13-Jun-15 1,327 A
118 1-03-05-010 SAYSON, MARITER SINGCOY Platform-Sarangani Talk, 11/27/15 26-Nov-15 256,000.00 26-Dec-15 1,131 A
119 1-03-05-010 SAYSON, MARITER SINGCOY Prov'l Employees Family Day, 12/14/2015 10-Dec-15 700,000.00 09-Jan-16 1,117 A
120 1-03-05-010 SAYSON, MARITER SINGCOY C/A-various rent expense , Leaders 17-Jun-16 138,000.00 17-Jul-16 927 A
Convergence and Inauguration Ceremony ,
dtd.
121 1-03-05-010 SAYSON, MARITER SINGCOY cash advancefor operation for repair and 20-Mar-18 200,000.00 19-Apr-18 286 A
maintenance, PGSO,811-p40,000,848-
p50,000,860-p25,000,765-p25,000,969-
20,000,891-40,000
122 1-03-05-010 SENOBAGO, IMELDA C. payment of cash advance for supplies ohter 25-Sep-18 68,750.00 25-Oct-18 97 A
supplies, and honorarium of resource
persons, conduct of training of functional
literary class facilities,

days) Officer
123 1-03-05-010 SENOBAGO, IMELDA C. payment of cash advance for meals/snacks 02-Oct-18 20,000.00 01-Nov-18 90 A
provision of support to youth empowerment
activity of National youth commission,
October5,2018,@JLC National
124 1-03-05-010 SENOBAGO, IMELDA C. cash advance for meals to be served during 29-Nov-18 85,000.00 29-Dec-18 32 A
augmentation to 3rd munato youth day,
November30,2018, @Capitol Gymnasium,
PGO(5-02-99-990-85,000.00)
125 1-03-05-010 SENOBAGO, IMELDA C. Payment of C/A during the recog. of comm.- 10-Dec-18 74,350.00 09-Jan-19 21 A
based kinder volunteers & reading coor. on
dec. 18, 2018 in GSC design no. 18-138-
QUEST 2
126 1-03-05-010 SENOBAGO, IMELDA C. cash advance for the capacity enhancement 11-Dec-18 266,500.00 10-Jan-19 20 A
for functional literacy facilitators
training/workshop on als module and
training/workshop on basic teachin
127 1-03-05-010 SENOBAGO, IMELDA C. cash advance for meals and snacks and 21-Dec-18 119,980.00 20-Jan-19 10 A
honorariumof resource speakers during the
conduct of legal eduction for community
leader in sarangani dtd decemb
128 1-03-05-040 SENOBAGO, IMELDA C. payment of cash advance for expense to be 26-Oct-18 17,876.00 25-Nov-18 66 A
incurred in attendance to the 27th national
convention of the philippine institute of
environment planners,
129 1-03-05-040 SOBRETODO, ROSALIE CA for TEV to attend Phil Association 69th 09-Nov-18 36,220.00 09-Dec-18 52 A
DIESTO ANC at Manila City, 11/13-18/18, MAMH
(Phic Collection-Operations)
130 1-03-05-010 SOBRETODO, ROSALIE Cash Advance for MOOE for March 2018, 16-Mar-18 248,500.00 15-Apr-18 290 A
DIESTO (760) Maasim MH
131 1-03-05-010 SOBRETODO, ROSALIE cash advance for drugs & medicines, medical 02-Apr-18 250,000.00 02-May-18 273 A
DIESTO & laboratory supplies, mamh (phic income)
132 1-03-05-010 SOLIS, JEANELYN GADIA renewal of firearms - CY2014 15-Apr-14 33,380.00 15-May-14 1,721 A
133 1-03-05-010 SOLIS, JEANELYN GADIA Improvement/Landscaping - Capitol 10-Nov-14 49,000.00 10-Dec-14 1,512 A
134 1-03-05-040 SOLIS, JEANELYN GADIA TEV Manila Apri 22-26, 2014 22-Apr-14 2,741.32 22-May-14 1,714 A
135 1-03-05-010 UTLANG, VIVIAN ZAMORRO petty cash maasim hosp. 15-Apr-10 20,000.00 15-May-10 3,182 A
136 1-03-05-020 UTLANG, VIVIAN ZAMORRO Beg. Balance 04-Jan-08 1,000.00 03-Feb-08 4,014 A
137 1-03-05-040 YAP, PATRICK SALVO TEV CDO 8/13-19/2007 15-Aug-07 6,800.00 14-Sep-07 4,156 A
138 1-03-05-040 YAP, PATRICK SALVO TEV Davao 1/23-26/2007 23-Jan-07 40.00 22-Feb-07 4,360 A
Total 12,796,877.58

B - Retired
C - Resigned
D - Deceased

Cash Advances with Negative Balances
12/31/2018
No. Account Code Accountable Officer Purpose of Cash Advances Date Granted Amount Date Due For Age Status of
days) Officer
1 1-03-05-010 BALLOCANAG, Over refund- Workshop on Child 16-Jul-09 (1,000.00) 15-Aug-09 3,455 A
MARILYN BITON Protection
2 1-03-05-010 BELOCURA, RONA Chk.#817272: to adjust JEV #10- 01-Dec-17 (361,663.36) 31-Dec-17 395 A
JOY ERMITAÑO 2017-11-18557 dtd. 11/20/17
3 1-03-05-010 BELOCURA, RONA cash advance for the augmentation 01-Oct-18 (800.00) 31-Oct-18 91 A
JOY ERMITAÑO to hosting of conference on Youth
in Climate Action, October3-5,2018,
@Kiamba
4 1-03-05-020 BETON, NORIEL Beg. Balance 08-Feb-08 (4,062.43) 09-Mar-08 3,979 A

DULLESCO
5 1-03-05-040 CAMACHO, VICENTE over - TEV 15-Apr-16 (0.45) 15-May-16 990 B
II DE LEON
6 1-03-05-040 CARREON, EVA P TEV- over recording of liq'n 18-Apr-11 (6.00) 18-May-11 2,814 A
7 1-03-05-040 CANIA, ARNOLD YAP 08-Apr-05 (586.62) 08-May-05 5,015 A
8 1-03-05-040 DE PERALTA, TEV- over recording of liq'n 23-Sep-10 (400.00) 23-Oct-10 3,021 A
ELMER T.
9 1-03-05-040 DEL ROSARIO, seminar 5/10-12/2006 27-Apr-06 (1.96) 27-May-06 4,631 A
REYNANTE DL
10 1-03-05-040 DEPAMAYLO, TEV Mandaluyong 9/28-10/1 2011 23-Sep-11 (380.00) 23-Oct-11 2,656 A
JOSEPHINE DERIT
11 1-03-05-040 ESPRA JR, Not available (10,170.00) A
FRANCISCO DOBLAS
12 1-03-05-040 FERNANDEZ, JESUSA TEV, GSC, 6/22-26/09- 02-Jun-09 (41.00) 02-Jul-09 3,499 A
JAMORA overpayment of refund
13 1-03-05-040 LASALITA, JOJI TEV 3/8-14/2010 05-Mar-10 (1,666.69) 04-Apr-10 3,223 A
EUNICE CASTILLO
14 1-03-05-040 LIM, JOSE ELBORE TEV Davao City 25-Sep-03 (46.16) 25-Oct-03 5,576 A
15 1-03-05-040 LUMAYAG, ROBERT LOGOMEAP 23-May-03 (0.02) 22-Jun-03 5,701 A
DABANDAN
16 1-03-05-040 MAROHOMSALIC, Not available (500.00) A
SITTIEHAWA B.
17 1-03-05-040 GLEYO, JOSELITO cash advance for TEV, February13- 06-Feb-18 (300.00) 08-Mar-18 328 A
BORRE 17,2018, PVET
18 1-03-05-040 PAPASIN, cash advance tev re: attendance to 29-May-18 (25.00) 28-Jun-18 216 A
ELIZABETH ARANAS Regional Seminar Workshop on
Changing Our World Empowering
Women Through the Sustainable
Development Goals (SDGs)
19 1-03-05-040 LATOJA, HERMELO over refund of CA 11-Feb-10 (169.00) 13-Mar-10 3,245 D
BELGIRA
20 1-03-05-040 RAMOS JR, SERAFIN TEV 1997-2003-over refund 31-Dec-05 (0.04) 30-Jan-06 4,748 A
NAZARITA
21 1-03-05-040 SOLIS, JEANELYN Not available (290.47) A

GADIA
22 1-03-05-040 PADERNILLA, MA. C/A-TEV , 13th RCPO Annual 30-Sep-16 (260.00) 30-Oct-16 822 A
ISABEL BAYOGOS Conference , Davao City , October
11-15,2016 , PTO (7
23 1-03-05-040 PAYLA, NOEMI Not available (540.83) A
CELIZ
24 1-03-05-040 PELIÑO, DOROTEO TEV Bohol 1/15-18/2007 11-Jan-07 (1,102.00) 10-Feb-07 4,372 A
SEGUNDO
25 1-03-05-020 PEREZ, NOEL Beg. Balance 17-Dec-09 (20.00) 16-Jan-10 3,301 B
DEQUILLA
26 1-03-05-040 VILLEGAS, GEMMA rem. Balance acct.123 29-Jun-05 (0.02) 29-Jul-05 4,933 A
BERGADO
Total (384,032.05)

B - Retired
C - Resigned
D - Deceased
151 Annex G_CA Negative Balances

GENERAL FUND
Status of Fund Transfers to Non-Governmental Organizations/People's Oragnizations (NGOs/POs)
No Name of NGO/PO Purpose Date Unliquidated Due Date for Age of Fund * Status of
Granted Amount Liquidation Transfer NGO/PO
(in days)
(1) (2) (3) (4) (5) (6) (7) (8)

1 Abboc, Nena - Treas., Taluya Fishermen and Purchase of 1 fishing boat 23-Oct-02 150,000.00 22-Nov-02 5,913 D
Farmer's MPC
2 ABK - Alyansa sa mga Barangay Kagawad sa One day 1st general assembly meeting 04-Dec-03 15,000.00 03-Jan-04 5,506 D
Lungsod sa Glan
3 Akmad, Johair - Pres. Takal Small Farmer's Livelihood assistance - Cattle fattening 06-Nov-02 80,000.00 06-Dec-02 5,899 D
Association project
4 Alabel Local Government Employees Multi Construction of Perimeter fence for the 05-Nov-14 50,000.00 05-Dec-14 1,517 A
Purpose Cooperative (ALGEMPCO) ALGEMPCO Building
5 Alabel Municipal RIC Council Purchase of 1 unit laptop 28-Dec-09 20,000.00 27-Jan-10 3,290 A
6 Alabel Municipal Tribal Council Purchase of 2 handheld radio 28-Mar-01 24,000.00 27-Apr-01 6,487 A
7 Alabel SPED Central School Repair of SPED building (3 classroom) 18-Mar-03 40,000.00 17-Apr-03 5,767 A
8 Alabel United Women's Federation Livelihood enhancement and assistance 09-Aug-01 50,000.00 08-Sep-01 6,353 A
thru development
9 Alabel Women's Association Completion of water system 28-Mar-03 20,700.00 27-Apr-03 5,757 A
10 Alarin, Hermenia - Treas. Spring Cotton Purchase of seedlings and fertilizers 14-Oct-02 45,000.00 13-Nov-02 5,922 C
Farmer's Coop.
11 Alegario, Ramir- Treas. Upper Mainit Purchase of seedlings and fertilizers 01-Oct-02 105,000.00 31-Oct-02 5,935 C
Farmer's Association
12 Alegria National High School Support to Academic development - 19-Sep-13 3,000.00 19-Oct-13 1,929 A
Staled check
13 Alonzo, Melanie - Youth Treasurer of TokawalPurchase of complete sports facilities 22-Aug-02 30,000.00 21-Sep-02 5,975 C
14 Alsamco Transport Service Multi CooperativeEstablishment of Terminal eatery 21-Dec-11 50,000.00 20-Jan-12 2,567 A
15 AMSUA,INC. 25th Anniversary silver jubilee 2011 16-May-11 2,000.00 15-Jun-11 2,786 D
16 ANHS _ PTA President Alabel Construction of typical basketball court 27-Oct-00 162,000.00 26-Nov-00 6,639 A
17 Ato, Norodin - Mindupok Youth Coop. Purchase of carabao as working animals 04-Jul-01 30,000.00 03-Aug-01 6,389 D
18 Bacan, Philip - Kalaneg Farmer's Group Purchase of 1 unit milling machine 04-Jul-02 175,000.00 03-Aug-02 6,024 D
19 Bagarinao, Jocelyn - RIC Barangay Baluntay, Alabel
Livelihood project 11-Feb-02 5,000.00 13-Mar-02 6,167 D
20 Bahilidad, Violeta Financial assistance for WINDS 24-Jan-02 20,000.00 23-Feb-02 6,185 D
21 Baldonasa, Edwin - Treasurer, Cluster Farmers
Purchase of tractor for Nagpan Cluster 07-Jun-02 200,000.00 07-Jul-02 6,051 D
Families
22 Baliton Community Development MPC Financial assistance for Capital on Buy 21-Mar-01 50,000.00 20-Apr-01 6,494 E
and Sell
23 Baliton Indigenous Community MPC Purchase of Monobloc chairs 28-Mar-01 65,925.00 27-Apr-01 6,487 E
24 Baliton, Rufino - Senior Citizen Federation Purchase of plastic chairs for Senior 29-Mar-01 26,000.00 28-Apr-01 6,486 E
Pres., Kiamba Citizens
25 Ballena, Nancy - Treas., Framers of Batian Financial assistance for starting capital 27-Mar-02 120,000.00 26-Apr-02 6,123 D
26 Baluntay - Tokawal - Domolok Irrigators Purchase of fuel 29-Oct-01 1,500.00 28-Nov-01 6,272 E
(BATODO)
27 Baluntay Multi-Purpose Cooperative - Acquisition of sewing machine 10-Apr-08 10,000.00 10-May-08 3,917 A
French M. Aparicio - Chairman
28 Banate Women's Movement Association Backyard Paultry Raising 05-Mar-10 30,000.00 04-Apr-10 3,223 A
(BWMA) Inc
29 Bandala, Raul - Treas., Farmers of Pinol Financial Assistance 14-Jun-02 25,000.00 14-Jul-02 6,044 D
30 Bandala, Raul - Treas., Farmers of Pinol Purchase of farm inputs 04-Jul-02 200,000.00 03-Aug-02 6,024 D
31 Bangkuang, Justentino - Pres. Kiamba Hog Livelihood project for hog raising 01-Jun-02 150,000.00 01-Jul-02 6,057 E
Raising Project
32 Barabahagyan MPC Financial assistance for small scale 05-Apr-02 200,000.00 05-May-02 6,114 D
fishing
33 Bedos, Romeo - Pres. Mabuhay Small Livelihood assistance 20-Nov-02 40,000.00 20-Dec-02 5,885 E
Fishers Association
34 Benito, Royeca - PCL Treas., Maasim Chapter Development Program/Projects of PCL 25-Sep-02 10,000.00 25-Oct-02 5,941 E
Chapter
35 Boone, Monico - Kambuakay Tribal Association Livelihood for fruit tree farming 14-Jun-02 300,000.00 14-Jul-02 6,044 E
36 Boy scout of the philippines Donation: BSP-Sarangani Council as part 01-Aug-12 325,000.00 31-Aug-12 2,343 A
of Initial funding requirement
37 Boy scout of the philippines Replacement of stale check, re: 02-Dec-12 100,000.00 01-Jan-13 2,220 A
Donation: BSP Initial funding
requirement
38 Boy scout of the philippines Initial Funding requirement 27-Jan-14 100,000.00 26-Feb-14 1,799 A
39 Brgy. Captain Flaviano Bartulata - DatalbukayGrants and donation for fuel, road 21-Feb-02 50,000.00 23-Mar-02 6,157 E
maintenance
40 Brgy. Captain Kubli Kusin - Brgy. Council of Upo
Construction of Multi-purpose 27-Jun-02 74,990.00 27-Jul-02 6,031 E
pavement
41 Brgy. Captain L.Lacay - Brgy. Council of Paraiso
Construction of Multi-purpose 27-Jun-02 74,990.00 27-Jul-02 6,031 E
pavement
42 Brigole, Gaylord - Knights of Columbus Pig fattening project 22-Feb-02 10,000.00 24-Mar-02 6,156 D
43 Broquinto MPC Financial assistance for establishment 01-Mar-02 258,000.00 31-Mar-02 6,149 E
44 Camadel, Evelyn - Treas. SK Maligang KiambaPurchase of Basketball Court 17-May-02 40,000.00 16-Jun-02 6,072 D
45 Canencia, Arturo - Treas., Mountain Top Coop.Purchase of 1 unit shelter 17-Oct-02 250,000.00 16-Nov-02 5,919 E
152 Annex H_NGOsPOs_General Fund

(in days)
(1) (2) (3) (4) (5) (6) (7) (8)

46 Condes, Conchita - Treas., Fisherfolks of Purchase of supplies/materials for 04-Jul-02 190,000.00 03-Aug-02 6,024 E
Katubao bagoong making
47 Cuan, Paisar - Pres. Tuyan Farmers and Grants and Aid, one (1) unit cellphone 28-Mar-01 6,500.00 27-Apr-01 6,487 D
Fishers Association
48 Dadiangas Maharlika Eagles Club (DMEC) First Phil. Eagles Southern Mindanao 05-Jul-11 5,000.00 04-Aug-11 2,736 A
Region Bowling Tournament
49 Daliao Agri-Development MPC Purchase of Carabao dispersal project 07-May-04 40,000.00 06-Jun-04 5,351 E
50 Dampilan Fishermen Coop. Rehabilitation of freshwater pond 20-Apr-01 100,000.00 20-May-01 6,464 D
project
51 Datal Bila MPC Hog fattening/breeding 07-Mar-02 129,450.00 06-Apr-02 6,143 D
52 Datalbukay Minorities Development MPC Grants and donation of F. K. Constantino 20-Feb-02 350,000.00 22-Mar-02 6,158 E
53 Deb Libon Di Lasang Association Procurement of weaving equipment 31-Jan-12 20,000.00 01-Mar-12 2,526 E
54 DECS Glan District Grants and Aid to all elementary teacher 03-Jan-02 3,000.00 02-Feb-02 6,206 A
of Glan
55 Dialawi, Arpha Financial assistance for small scale 25-Apr-02 250,000.00 25-May-02 6,094 D
fishing
56 Diodina, Elmer - Treas., SMDA Additional Capital for fishing 15-May-02 70,000.00 14-Jun-02 6,074 E
57 El Lunay Tribal Association Rehabilitation of Tribal Association 21-Dec-01 72,000.00 20-Jan-02 6,219 E
58 Federation of Political Science Societies - Launching of 1st Socsargen Secondary 24-Oct-01 10,000.00 23-Nov-01 6,277 E
Socksargen, Ryan Ramos Student
59 Federation of Sarangani Coffee Growers Beg. Balance 01-Jan-16 10,000.00 31-Jan-16 1,095 A
60 Flores, Marivic Development Program/Projects of PCL 23-Sep-02 10,000.00 23-Oct-02 5,943 A
Chapter
61 Glan Municipal Tourism Council - Marcelino Lubi-lubo sa Glan Festival and Sponsor 16-Nov-01 20,000.00 16-Dec-01 6,254 E
Dospueblos
62 Glan Municipal Tourism Council - Marcelino Lubi-lubi sa Glan Festival Street dance 29-Nov-01 100,000.00 29-Dec-01 6,241 E
Dospueblos
63 Glinogo, Erlind - Treas., WIP, Mabay Purchase of Tables and Chairs 21-Nov-03 40,000.00 21-Dec-03 5,519 E
64 GSC Tuna Jaycees Financial assistance as 20-Dec-02 50,000.00 19-Jan-03 5,855 E
presentor/sponsor of Mutya
65 Guibon, Ebrahim - Pres. Lagundi Magiral Farmers
Livelihood cattle dispersal 19-Jun-02 151,827.00 19-Jul-02 6,039 E
66 Guillermo, Joebert John - Treasurer, FarmersFinancial Assistance 06-May-02 100,000.00 05-Jun-02 6,083 E
67 Kambuakay Tribal Association Rehabilitation of Kambuakay Tribal 14-Jan-02 59,500.00 13-Feb-02 6,195 E
Association
68 Katubao Tribal Community Multi-Purpose Additional capital for their proposed 26-May-08 50,000.00 25-Jun-08 3,871 E
Cooperative (KATRICOM) project buy and sell charcoal
69 Kawas Seaweeds Processing Association, Seaweeds Pickle Processing project 12-Apr-13 20,000.00 12-May-13 2,089 A
Inc.
70 Kong, Virgie - Prk.Pres. Sitio Pulatana Purchase of Basketball Uniforms 05-Sep-02 1,500.00 05-Oct-02 5,961 E
71 Kusin, Basilio - Brgy. Tribal Council Livelihood assistance for cattle dispersal 19-Jun-02 200,000.00 19-Jul-02 6,039 E
72 Labaniego, Abner - PTCA Pres. ACES Repair of building 04-Nov-02 100,000.00 04-Dec-02 5,901 A
73 Lago Women's Cooperative Grants and Aids for capital in backyard 18-Jan-01 50,000.00 17-Feb-01 6,556 E
piggery project
74 Lamlifew Tribal Womens Association Inc. Purchase of tradition B'laan dress for 10-Aug-11 30,000.00 09-Sep-11 2,700 A
teachers and pupils of Lamlifew Elem.
Sch
75 Land Tribal Association - Ancestral Domain Financial Assistance - 11-Apr-02 30,000.00 11-May-02 6,108 E
Land Tribal Association ADLTASPD/Panian/Tinalak Cloth
76 Latam, Besing - Chairman, El Gandang Livelihood assistance for deep sea 14-Jun-02 808,173.00 14-Jul-02 6,044 D
Tribal MPC fishing
77 Liga ng Mga Barangay - Alabel Chapter - Training and replication workshop for 06-Apr-11 20,000.00 06-May-11 2,826 A
Edmon A. Dambong, President ( Presiding barangay
Officer)
78 Liga ng Mga Barangay - Alabel Chapter - Conduct of on-site training & workshop 06-Apr-11 20,000.00 06-May-11 2,826 A
Edmon A. Dambong, President ( Presiding of ABC Alabel at various LGU
Officer)
79 Liga ng Mga Barangay - Alabel Chapter - Replication workshop of Brgy. Officials 08-Jul-11 20,000.00 07-Aug-11 2,733 A
Edmon A. Dambong, President ( Presiding & Mun. Officials at Vigan, Ilocos Sur, B
Officer)
80 Liga ng Mga Barangay - Alabel Chapter - Training and field exposure for Brgy. 26-Jul-11 40,000.00 25-Aug-11 2,715 A
Edmon A. Dambong, President ( Presiding Officials of Alabel
Officer)
81 Liga ng mga Barangay - Kiamba Counterpart for barangay governance 24-Apr-03 50,000.00 24-May-03 5,730 A
and dev't. training
82 Liga ng mga Barangay - Kiamba Payment of donation 03-Dec-08 9,500.00 02-Jan-09 3,680 A
83 Liga ng mga Barangay-Glan Chapter Purchase of office equipments/supplies 04-Mar-09 25,000.00 03-Apr-09 3,589 A
84 Liga Treasurer - Malapatan Chapter Purchase of Icom redio transceiver with 22-Apr-02 25,000.00 22-May-02 6,097 E
accessories
85 Maaga, Renalyn - Youth Treasurer, Maitum Financial Assistance for sports materials 29-Apr-02 25,000.00 29-May-02 6,090 C
for youth
86 Maasim Corngrits Multi Purpose Coop Augmentation for the Cooperative 17-Oct-06 15,000.00 16-Nov-06 4,458 E
capitalization
87 Maasim Ministerial Association Inc. Subsidy for betterment activities 14-Apr-04 30,000.00 14-May-04 5,374 E
association

(in days)
(1) (2) (3) (4) (5) (6) (7) (8)

88 Macagcalat, Umbra - Treas. Liga ng mga Purchase of jetmatic pumps 11-Sep-02 120,000.00 11-Oct-02 5,955 C
Barangay
89 Macatimbol, Jeharo - SK Glan Purchase of sports facilities 16-Jul-02 10,000.00 15-Aug-02 6,012 E
90 Maguling Fishermen Coop. Purchase of mono-bloc chairs 28-Mar-01 10,548.00 27-Apr-01 6,487 E
91 Maharlika Fishing Coop. Financial Assistance 26-Mar-02 101,000.00 25-Apr-02 6,124 D
92 Malalag Central Elementary School MCES Pupil Government Project 22-Jan-02 12,007.50 21-Feb-02 6,187 A
93 Malandag Market Vendors Association Inc Purchase of 1 unit computer 13-Sep-10 15,000.00 13-Oct-10 3,031 A
(Reg. No. ROXII-2009-111)
94 Malandag National High School (PTCA) Paaral sa Batang Sarangan Scholarship 12-Dec-11 185,000.00 11-Jan-12 2,576 A
Program @ MNHS
95 Malungon Gensan Operators and Drivers Opening of MALGENTRANSCO Auto 12-Sep-11 25,000.00 12-Oct-11 2,667 A
Transport (MALGENTRANSCO) Shop
96 Malungon Mango Growers Association Mango Nursery Project 07-Nov-07 500,000.00 07-Dec-07 4,072 E
97 Mama, Abdilla - Pres. Small Fishermen's Pamangsi Project 14-Jun-02 100,000.00 14-Jul-02 6,044 C
Association
98 Mama, Boye Financial Assistance 04-Oct-02 30,000.00 03-Nov-02 5,932 C
99 Mangilay, Amelia - Treas. WIP Purchase of booth materials 23-May-02 28,000.00 22-Jun-02 6,066 C
100 Masbaño, Generoso - Pres. Lamlinol Baknus Goat raising project 18-Jun-02 150,000.00 18-Jul-02 6,040 C
Goat - Raiser Association
101 MASICAP II Development Foundation INC. Financial Counterpart of Sarangani 31-Jan-08 250,000.00 01-Mar-08 3,987 A
Province for 2006-2007
102 Maulana, Daliza - Pres. Nalus Small Scale Fresh water pond development 11-Apr-02 60,000.00 11-May-02 6,108 C
Pond Owners Association
103 Moncada, Cristine - Treas. Kalaong Youth Construction of Basketball court and 27-May-02 19,000.00 26-Jun-02 6,062 C
Organization ring
104 Monsanto, Angelita - Treas. Panyan Financial Assistance for motor 31-May-02 300,000.00 30-Jun-02 6,058 C
Fishermen's Association pumpboat
105 Morales, Benjamin - Upper Lumabat Purchase of farm inputs 04-Jul-02 450,000.00 03-Aug-02 6,024 C
Farmer's Cluster
106 Moro Gulf MPC Installation of pipe culverts and 26-Aug-02 63,000.00 25-Sep-02 5,971 C
construction of shallow
107 MUDAN WOMEN ASSOCIATION C/A subsidy to NGO/PO for Gal E' Libun 06-Jan-16 50,000.00 05-Feb-16 1,090 A
Project support to Women Micro
Enterpren
108 Municipal 4H Club Federation, Alabel Financial Assistance 22-Mar-02 5,000.00 21-Apr-02 6,128 E
109 Municipal Tribal Council , Amsipit Maasim Purchase of 1 head carabao and plows 29-Apr-03 150,000.00 29-May-03 5,725 E
110 Municipal Tribal Council Treasurer, Alabel Financial support for spring 29-Mar-01 5,000.00 28-Apr-01 6,486 E
development
111 Municipal Tribal Council Treasurer, Alabel Construction of community stage 29-Mar-01 60,000.00 28-Apr-01 6,486 E
112 Muslim Business Forum, Inc. Launching of Mindanao Halal Authority 26-Sep-08 25,000.00 26-Oct-08 3,748 A
in Gensan
113 Naungayan, Glen - SK Kiamba SK Sport Activities 18-Feb-02 5,000.00 20-Mar-02 6,160 E
114 Navarro, Raul Jr. - Pres. Namnama Farmers Swine production 18-Jun-02 120,000.00 18-Jul-02 6,040 E
115 New La Union Womens Organization/ Asso. Fiancial Augmentation for procurement 09-Feb-12 20,000.00 10-Mar-12 2,517 A
of abaca twine
116 Pacquiao, Manny Financial Assistance for Billard 03-Oct-02 5,000.00 02-Nov-02 5,933 A
tournament, GSC
117 Paidumama, Abdulbayan - Pres. MOWAB Grants and Aid, one (1) unit cellphone 29-Mar-01 7,061.60 28-Apr-01 6,486 C
Coop.
118 Pangilan, Joaquin - Cultural Minorities Livelihood assistance for swine disposal 23-Apr-02 25,000.00 23-May-02 6,096 C
to minorities
119 Pangolima, Tongco PCL Projects 24-Sep-02 19,000.00 24-Oct-02 5,942 A
120 Parents Teachers Association (PTA) Glan Assistance to school development to 07-Jan-11 12,300.00 06-Feb-11 2,915 A
Central Elementary School first Regional Integrated Competition @
Koro
121 PBMA I News Youth Organization Grants and aids for delegates 10-Dec-01 1,000.00 09-Jan-02 6,230 E
representing News Youth Org.
122 PCL Provincial Chapter Registration fee 1st NEO an National 22-May-03 40,000.00 21-Jun-03 5,702 A
Board Meeting
123 PCL-Sarangani Federation PCL Sarangani Federation Social 05-May-09 250,000.00 04-Jun-09 3,527 A
Responsibility, Program Enrichment
and Competenc
124 PCL-Sarangani Federation PCL Sarangani Federation Service 05-May-09 120,000.00 04-Jun-09 3,527 A
Development and Continuous
Competency Enhanceme
125 Peruelo, Analyn - Treas. Cluster Farmers Purchase of seedlings and fertilizers 06-Sep-02 25,000.00 06-Oct-02 5,960 C
126 Pescador, Cristina - Pres. Maharlika HograiserLivelihood assistance for hog raising 19-Jun-02 150,000.00 19-Jul-02 6,039 C
127 Philippine League of Local Environment & Conduct of first Mindanao PLLENRO 20-Sep-11 50,000.00 20-Oct-11 2,659 A
Natural Resources Officer, Inc conference dated June 28-30, 2011 @
davao City
128 Piao, Antonio - Pres. Upper Kitangas Tribal Livelihood for working animals project 18-Jun-02 120,000.00 18-Jul-02 6,040 C
Association
129 Pinol Bangsamoro Farmers MPC Financial Assistance 31-Mar-01 74,890.00 30-Apr-01 6,484 E
130 Pinolians MPC Livelihood assistance for fishing 21-Mar-01 161,540.00 20-Apr-01 6,494 E
projects
131 Pio, Beverly - Notre Dame of Maitum Grants and Aid 06-Dec-01 5,000.00 05-Jan-02 6,234 E
132 Pio, Susana - WIP, Kinam Malapatan Financial Assistance 15-Feb-02 30,000.00 17-Mar-02 6,163 E

(in days)
(1) (2) (3) (4) (5) (6) (7) (8)

133 Provincial Board Members League of the Payment of contribution to the 10-Nov-08 175,000.00 10-Dec-08 3,703 A
Phils. RXII Treasurer organization for the conduct of PBMLP
8th Mindana
134 PTA Treas. - Kiamba Central Elementary Grants and aide for one unit sound 22-Mar-01 10,000.00 21-Apr-01 6,493 A
School system
135 PTCA Treas. - Lun Padidu National High Financial Assistance, dental/health care 21-Feb-02 1,000.00 23-Mar-02 6,157 A
School project
136 PTCA Treas. - Lun Padidu National High School
Procurement of 150pcs. Ampules 07-Mar-02 2,775.00 06-Apr-02 6,143 A
anesthesia
137 PTCA Treas. - Spring Elementary School Construction of concrete fence 26-Feb-02 10,000.00 28-Mar-02 6,152 A
138 PTCA Treas. - Talus Elementary School Financial Assistance 26-Jun-02 5,000.00 26-Jul-02 6,032 A
139 Publisher's Association of GSC Inc. Grants and aids National Media Summit 04-Dec-01 5,000.00 03-Jan-02 6,236 E
2001
140 Quilaton, Nelly Grants and donations, Prov. Wide 28-Jan-02 133,000.00 27-Feb-02 6,181 E
consultation on role of women
141 Radio Audience Financial Assistance 18-May-02 5,000.00 17-Jun-02 6,071 E
142 Ramon Magsaysay Memorial College Tuition and miscellaneous fee of 01-Mar-02 5,433.02 31-Mar-02 6,149 A
provincial scholars
143 Recamadas, Noli - Treas. Highland Farmers Financial Assistance for Integrated 30-Apr-02 100,000.00 30-May-02 6,089 E
Association farming
144 Regional Association of Treasurers and First National Sharing of best practices 23-Sep-11 10,000.00 23-Oct-11 2,656 A
Assessors of XII, Inc (REGATA XII) in Treasury and Assesment
operationand
145 Rondubio, Lucio - Chapter Pres. Senior Financial Assistance for goat raising 23-Oct-01 10,000.00 22-Nov-01 6,278 D
Citizen Association Baluntay Chapter project
146 Salam, Usop - Pres. Datal Asak Small Livelihood assistance for cattle fattening 07-Nov-02 50,000.00 07-Dec-02 5,898 E
Farmer's Association project
147 Saldana, Annie - Treas Farmers, Patag Purchase of materials for basket/bilao 04-Jul-02 255,000.00 03-Aug-02 6,024 E
Malapatan weaving
148 SAN JOSE MULTI-PURPOSE Payment of subsidy to NGO's PO's for 16-Mar-17 50,000.00 15-Apr-17 655 A
COOPERATIVE(SAJOMULCO) Gal E'Libun Proj.,support to Women
Micro Enterpreneurs,PVGO(876)
149 SAPU MASLA TALIAWID PRODUCERS cash advance subsidy for Gal E' Libun 14-Jan-16 50,000.00 13-Feb-16 1,082 A
COOPERATIVE (SMTPC) Project support to Women Micro
Enterpren
150 SARANGANI EMPLOYEES MULTI PURPOSE Payment of subsidy for the construction 02-Feb-16 500,000.00 03-Mar-16 1,063 A
COOPERATIVE(SEMPCO) of SEMPCO Multi Purpose Business
Center,
151 Sarangani IRB Producers and Marketing Financial Assistance 31-Mar-01 74,890.00 30-Apr-01 6,484 E
Coop. (SAISEMPCO)
152 Sarangani Province Muslim Association Inc. Completion of Madrasa building 05-Mar-04 100,000.00 04-Apr-04 5,414 E
- Baliton Chapter
153 Sarangani Province Muslim Association Inc. subsidy for livelihood projects of goat 29-Jun-04 50,000.00 29-Jul-04 5,298 E
- Maguling Chapter raising
154 Sarangani Province Muslim Association Inc. Goat raising project 07-May-04 80,000.00 06-Jun-04 5,351 E
- Pinol Chapter
155 Sarangani Provincial Tribal Council, Inc, Goat dispersal project 27-Feb-07 10,000.00 29-Mar-07 4,325 E
Alabel
156 Sarangani Seaweeds Procedures Coop. Replacement of Staled check , DBP check 14-Jun-16 450,000.00 14-Jul-16 930 A
(SASEPCO) #47590908 , dtd. 11/05/15- JEV-2015-
11-0
157 Sarangani Seed Growers Coop. Livelihood Assistance for seed 01-Jul-02 100,000.00 31-Jul-02 6,027 E
production
158 SCCI 11th Minbizcon Booth rental for the 11th Mindanao 23-Aug-02 25,000.00 22-Sep-02 5,974 E
Business Conference
159 Singuay, Melinda - WINDS, Malandag Livelihood project 04-Feb-02 50,000.00 06-Mar-02 6,174 E
160 SK Treasurer of Poblacion Alabel Financial Assistance for Bb. Poblacion 09-May-02 1,500.00 08-Jun-02 6,080 E
2002
161 SMRAA / SDS Susana Teresa Estigoy Financial Assistance for SMRAA 27-May-02 30,000.00 26-Jun-02 6,062 E
delegates, Palarong Pambansa
162 SOCSKSARGEN Federation of Fishing & Emerald sponsor for 13th National Tuna 10-Oct-11 50,000.00 09-Nov-11 2,639 A
Allied Industries, Inc Congress
163 Solaiman, Hol - Pres. Madrasah of Baliton Purchase of electric fans and flourescent 05-Nov-02 2,400.00 05-Dec-02 5,900 E
lights
164 Soreño, Pepito - Treas. Lun Padidu Agro - Financial assistance for additional 09-Oct-02 250,000.00 08-Nov-02 5,927 E
Industrial MPC capital, mini grocery store
165 SPABMA School of Technology Tuition and school fees, 1st sem. SY 26-Jun-02 8,470.00 26-Jul-02 6,032 E
2002-2003
166 Sunio - Punay, Eleonor - PCL Treas., Capability building convention 06-Dec-00 91,940.00 05-Jan-01 6,599 E
Malungon Chapter
167 Sunio - Punay, Eleonor - PCL Treas., Financial assistance for Nutrition Info. 26-Sep-02 10,000.00 26-Oct-02 5,940 E
Malungon Chapter Education Campaign
168 Suyan, Ruben - Datal Lanao Tribal Coop. Construction of one unit Multi-purpose 13-Aug-02 74,990.00 12-Sep-02 5,984 E
drying pavement
169 Taha, Basser - Pres., Upper Tuanadatu Livelihood Assistance for working 06-Nov-02 80,000.00 06-Dec-02 5,899 E
Small Farmers Association animals project
170 Taquilansang, Pedie - Youth Treas. Of Brgy. Purchase of complete sports facilities 25-Sep-02 60,000.00 25-Oct-02 5,941 D
San Juan

(in days)
(1) (2) (3) (4) (5) (6) (7) (8)

171 Tarucao Lanao MPC Purchase of 4 wheeled vehicle 19-Mar-01 450,000.00 18-Apr-01 6,496 E
172 Tarucao Lanao MPC Fish Sheller and pump boat with fish net 27-Mar-01 290,900.00 26-Apr-01 6,488 E
173 Tarucao Lanao MPC Livelihood Assistance 03-May-01 290,900.00 02-Jun-01 6,451 E
174 Tarucao Livelihood MPC Fresh water pond development 29-Mar-01 40,033.00 28-Apr-01 6,486 E
175 The Media Forum of Socsargen Financial Assistance for media summit 10-Apr-02 5,000.00 10-May-02 6,109 E
176 Tokawal Agrarian Reform Beneficiaries Livelihood projects 06-Feb-02 150,000.00 08-Mar-02 6,172 D
177 Treas. - APMA VENICO - Alabel Public Financial Assistance for operation 06-May-02 20,000.00 05-Jun-02 6,083 E
Vendor's Coop.
178 Treas. Kawas Elementary School Purchase of lone unit sewing machine 29-Mar-01 6,000.00 28-Apr-01 6,486 E
179 Treas. Kiamba National High School Complete set of basketball equipment 21-Aug-02 15,000.00 20-Sep-02 5,976 E
180 Treas. Kiamba National High School Grants and Aid for KNHS Scholars 21-Aug-02 4,950.00 20-Sep-02 5,976 E
181 Treas. Ladol Womens Association Development of basketball court 28-Mar-01 5,000.00 27-Apr-01 6,487 E
182 Treas. Ladol Womens Association Purchase of one unit WATT hour meter 29-Mar-01 1,490.00 28-Apr-01 6,486 E
183 Treas. San Felipe Central Elementary One unit gas range for tech. home 11-Mar-02 10,612.00 10-Apr-02 6,139 E
School economics
184 Treas. SK Federation of Maasim Grants and aids for Linggo ng Kabataan 17-Jan-02 40,000.00 16-Feb-02 6,192 E
2001 Provincial Culmination
185 Treas. SK Federation of Maasim Grants and Aids for Sports activities 22-Mar-02 5,000.00 21-Apr-02 6,128 E
186 Treas. SK Municipal Federation - Kiamba Financial Assistance for 54th foundation 14-Feb-02 5,000.00 16-Mar-02 6,164 E
and town fiesta
187 Treasurer Kanalo MPC, Maasim Registration fees of participants 28-Mar-01 2,000.00 27-Apr-01 6,487 E
188 Valer, Josephine - Treas. Sea Horse Marine Acquisition of one unit motorized banca 17-Oct-02 300,000.00 16-Nov-02 5,919 D
Coop.
189 Villamor, Eva - PCL Treas., Kiamba PCL Projects 02-Oct-02 19,000.00 01-Nov-02 5,934 D
190 Winds of Lomuyon Const'n of Production Building, Gal 26-Nov-15 450,000.00 26-Dec-15 1,131 A
E'Libun Project
191 Women in Nation Development Services Subsidy for the assistance of the WINDS 22-May-07 200,000.00 21-Jun-07 4,241 A
Federation
TOTAL 16,396,185.12
Legend: A - NGO/PO is still existing
B - NGO/PO is dissolved
C - can no longer be traced
D - cannot be located, etc.
E - still for validation

TRUST FUND
Status of Fund Transfers to Non-Governmental Organizations/People's Oragnizations (NGOs/POs)
No Name of NGO/PO Purpose Date Granted Unliquidated Due Date for Age of Fund * Status of
Amount Liquidation Transfer NGO/PO
(in days)
(1) (2) (3) (4) (5) (6) (7) (8)
1 Baliton Indigenous Community MPC Livelihood Assistance for Pamangsi 16-Oct-01 50,000.00 15-Nov-01 6,071 E
Fishing
2 Baybay Kawas Fishermen's Association Financial Assistance 30-May-03 2,128.25 29-Jun-03 5,480 E
3 Canencia, Arturo - Treas. Mountain Top Purchase of 1 unit corn shelter 20-Sep-02 63,000.00 20-Oct-02 5,732 E
Farmers Coop.
4 Caridad, Jonas Financial Assistance 30-Oct-03 300,000.00 29-Nov-03 5,327 D
5 Catel, Gerry - Kihan Farmers Cluster Financial Assistance 30-Oct-03 250,000.00 29-Nov-03 5,327 E
Families
6 Cawag, Sandra - Treas. Bamboo Capital in bamboo furniture making 27-May-02 250,000.00 26-Jun-02 5,848 E
Craftmanship of Datal Batong, Malungon
7 Cervantes, Nick - Kiambing Fisherfolks Financial Assistance 30-Oct-03 375,000.00 29-Nov-03 5,327 E
8 Colon MPC Financial Assistance 29-Mar-01 650,000.00 28-Apr-01 6,272 E
9 Cundang, Dennis - Kalaong Fishermen Financial Assistance 30-Oct-03 375,000.00 29-Nov-03 5,327 E
10 Degorio, Jimmy - Farmers of Upper Suyan Financial Assistance 30-Oct-03 150,000.00 29-Nov-03 5,327 E
11 Diones, Salvador - Chairman, Upper Biangan Tilapia Culture in floating Fishcage 08-Mar-01 111,545.00 07-Apr-01 6,293 E
MPC project
12 Duarte, Joel - B'laan Manobo and Muslim Puchase of farm inputs 15-Aug-02 250,000.00 14-Sep-02 5,768 E
Cluster of Families
13 Dulay, Orlando - Batulaki Fishermen Financial Assistance 30-Oct-03 400,000.00 29-Nov-03 5,327 E
14 Faciol, Eugenio Sr. - PBMA Purok President, Livelihood project ( Swine Fattening) 27-May-02 100,000.00 26-Jun-02 5,848 B
Alabel
15 Hadji Moner Mangelen - Treas. Kamanga Purchase of 3 unit banca 20-Sep-02 350,000.00 20-Oct-02 5,732 E
Muslim Christian Fishermen's Coop.
16 Hakbang Development Coop. Piggery project 30-Dec-03 200,000.00 29-Jan-04 5,266 E
17 Hakbang Development Coop. Piggery project 30-Dec-03 113,814.00 29-Jan-04 5,266 E
18 Hakbang Development Coop. Financial Assistance 20-Jan-04 186,186.00 19-Feb-04 5,245 E
19 Kamanga Muslim Christian Fishermen Livelihood Assistance for Pamangsi 16-Oct-01 100,000.00 15-Nov-01 6,071 E
Coop./ Umbra Macagcalat, Chairman Fishing
20 Lagundi Fishermen's Coop. / Odin Adam, Livelihood Assistance for Pamangsi 16-Oct-01 100,000.00 15-Nov-01 6,071 B
Chairman Fishing
21 Laura, Basilio - Sapu Padidu Cluster Financial Assistance 30-Oct-03 250,000.00 29-Nov-03 5,327 E
22 Lomuyon Fisherfolks Organization/ Livelihood Assistance for Pamangsi 16-Oct-01 100,000.00 15-Nov-01 6,071 E
Apolinario Mosqueda Fishing
23 Macmod, Norodin - Chairman, Sarangani Tilapia Culture in floating Fishcage 08-Mar-01 92,000.00 07-Apr-01 6,293 E
Bangsa Moro Association project
24 Malalag Bangus Fry Catchers and Fishers Livelihood Assistance for Pamangsi 16-Oct-01 100,000.00 15-Nov-01 6,071 D
Association/Abay Ayam Fishing
25 Malasam, Patricio - Tree Farmer's of Financial Assistance 30-Oct-03 360,000.00 29-Nov-03 5,327 E
Kinabalan
26 Malinao, Normito - Farmers of Tokawal Financial Assistance 30-Oct-03 375,000.00 29-Nov-03 5,327 E
27 Pananag Moro MPC / Akmad Yusop, Livelihood Assistance for Pamangsi 16-Oct-01 100,000.00 15-Nov-01 6,071 E
Chairman Fishing
28 Sabando, Lolita - Farmers Malalag Cogon Financial Assistance 30-Oct-03 450,000.00 29-Nov-03 5,327 E
29 Santos, Myrna Purchase of farm inputs 27-May-02 200,000.00 26-Jun-02 5,848 D
30 Sariño, Tita - Treas. Market Vendors Additional Capital of Market vendors 27-May-02 300,000.00 26-Jun-02 5,848 E
Association, Malungon
31 Taluk Seaside MPC - Turing Diamalon Livelihood Assistance for Bangus 16-Oct-01 50,000.00 15-Nov-01 6,071 E
Aquaculture
32 Tamban Farmers Coop. - Esma Mada Livelihood Assistance, upland hito 16-Oct-01 100,000.00 15-Nov-01 6,071 E
culture
33 Treasurer, Kanalo MPC Financial Assistance 30-Oct-03 300,000.00 29-Nov-03 5,327 E
34 Treasurer, Socsargen Council of Imams Financial Assistance 04-Dec-03 100,000.00 03-Jan-04 5,292 E
35 Tula, Toy Financial Assistance 30-Oct-03 300,000.00 29-Nov-03 5,327 E
36 Udtat, Usop - Royal MNLF Veterans Coop. Financial Assistance 30-Oct-03 300,000.00 29-Nov-03 5,327 E
37 United Maligang Farmers Multi-Purpose downloading of funds re: PRDP I-REAP 27-Apr-17 44,845.80 27-May-17 399 A
Cooperative, Kiamba LGU Equity Proceeds for the
Enhancement of Production, Processing
and Marketing to High Quality Abaca
Fiber. (4
Cooperative, Kiamba GOP share for the Enhancement of
Production, Processing and Marketing to
High Quality Abaca Fiber. (416)
Cooperative, Kiamba Loan Proceeds for the Enhancement of
Production, Processing and Marketing to
High Quality Abaca Fiber. (416)
40 United Sankai Association - Gynfyr Zamorro Livelihood Assistance for Pamangsi 16-Oct-01 100,000.00 15-Nov-01 6,071 E
Fishing
41 Valer, Jackie Lyn - Sea Angels Aqua Financial Assistance 30-Oct-03 375,000.00 29-Nov-03 5,327 B
Marketing Coop.
42 Vanzon, Velsie - Treas. Malapatan Purchase of motor for fishing 27-May-02 450,000.00 26-Jun-02 5,848 E
Fishermen
43 Vidal, Ananias - Alegado Farmers Cluster Financial Assistance 30-Oct-03 350,000.00 29-Nov-03 5,327 E
44 Zerrudo, Rolando - Chairman, Alabel Inland Tilapia Culture in floating Fishcage 08-Mar-01 120,349.50 07-Apr-01 6,293 A
Fishing Project project
157 Annex I_NGOsPOs_Trust Fund

No Name of NGO/PO Purpose Date Granted Unliquidated Due Date for Age of Fund * Status of
Amount Liquidation Transfer NGO/PO
(in days)
(1) (2) (3) (4) (5) (6) (7) (8)
45 cfad-Communal Tree Planters Multi- Rubber-Coffee Plantation in 5 19-Mar-14 210,000.00 18-Apr-14 1,534 A
Purpose Cooperative, Kiamba disparity Brgy. Of Kiamba - 20%
PLGU Equity
Purpose Cooperative, Kiamba disparity Brgy. Of Kiamba - 20% GOP
Purpose Cooperative, Kiamba disparity Brgy. Of Kiamba - 60% LP
48 cfad-Datal Anggas Small Independent Group Construction of 2 units solar drier 05-May-14 100,000.00 04-Jun-14 1,487 A
MPC (DASIG), Alabel with open waiting shed warehouse -
20% PLGU Equity
20% GOP
60% LP
51 cfad-Nagkahiusang Kabatan-unan ug Diversified farming system - 20% 22-Aug-13 100,000.00 21-Sep-13 1,743 A
Kababayen-an sa Brgy Lutay, Malungon PLGU Equity
52 cfad-Nagkahiusang Kabatan-unan ug Diversified farming system - 20% 22-Aug-13 100,000.00 21-Sep-13 1,743 A
Kababayen-an sa Brgy Lutay, Malungon GOP
53 cfad-Nagkahiusang Kabatan-unan ug Diversified farming system- 60% LP 22-Aug-13 300,000.00 21-Sep-13 1,743 A
Kababayen-an sa Brgy Lutay, Malungon
54 cfad-Nagkahiusang Katawhan sa Barangay Diversified farming system - 20% 08-Aug-13 100,000.00 07-Sep-13 1,757 A
Panamin, Malungon PLGU Equity
55 cfad-Nagkahiusang Katawhan sa Barangay Diversified farming system - 20% 08-Aug-13 100,000.00 07-Sep-13 1,757 A
Panamin, Malungon GOP
56 cfad-Nagkahiusang Katawhan sa Barangay Diversified farming system- 60% LP 08-Aug-13 300,000.00 07-Sep-13 1,757 A
Panamin, Malungon
57 cfad-Nagkahiusang Mag-uuma para sa Diversified farming system - 20% 20-Aug-13 100,000.00 19-Sep-13 1,745 A
Barangay Tamban, Malungon GOP
58 cfad-Nagkahiusang Mag-uuma para sa Diversified farming system- 60% LP 20-Aug-13 300,000.00 19-Sep-13 1,745 A
Barangay Tamban, Malungon
59 cfad-Nagkahiusang Mag-uuma para sa Diversified farming system - 20% 22-Aug-13 100,000.00 21-Sep-13 1,743 A
Barangay Tamban, Malungon PLGU Equity
60 cfad-Pangi Multi-Purpose Cooperative, Rubber-Abaca Plantation in 5 08-Apr-14 460,000.00 08-May-14 1,514 A
Maitum disparity Brgy. Of Maitum - 20%
PLGU Equity
61 cfad-Pangi Multi-Purpose Cooperative, Rubber-Abaca Plantation in 5 08-Apr-14 460,000.00 08-May-14 1,514 A
Maitum disparity Brgy. Of Maitum - 20% GOP
62 cfad-Pangi Multi-Purpose Cooperative, Rubber-Abaca Plantation in 5 08-Apr-14 1,380,000.00 08-May-14 1,514 A

Maitum disparity Brgy. Of Maitum - 60% LP
63 cfad-Sta. Cruz Multi-Purpose Cooperative, Nursery Operation and Rubber- 08-Apr-14 230,000.00 08-May-14 1,514 A
Maasim Coffee Plantation in 3 disparity Brgy.
Of Maasim - 20% PLGU Equity
Of Maasim - 20% GOP
Of Maasim - 60% LP
66 cfad-United People of Barangay San Juan, Diversified farming system - 20% 13-Aug-13 100,000.00 12-Sep-13 1,752 A
Malungon PLGU Equity
67 cfad-United People of Barangay San Juan, Diversified farming system - 20% 22-Aug-13 100,000.00 21-Sep-13 1,743 A
Malungon GOP
68 cfad-United People of Barangay San Juan, Diversified farming system- 60% LP 22-Aug-13 300,000.00 21-Sep-13 1,743 A
Malungon
69 cfad-Upper Lumabat Integrated Diversified farming system - 20% 20-Aug-13 100,000.00 19-Sep-13 1,745 A
Development Association, Malungon PLGU Equity
70 cfad-Upper Lumabat Integrated Diversified farming system - 20% 20-Aug-13 100,000.00 19-Sep-13 1,745 A
Development Association, Malungon GOP
71 cfad-Upper Lumabat Integrated Diversified farming system- 60% LP 20-Aug-13 300,000.00 19-Sep-13 1,745 A
Development Association, Malungon
TOTAL 16,973,251.75
*Legend: A - NGO/PO is still existing
B - NGO/PO is dissolved
C - can no longer be traced
D - cannot be located, etc.
E - still for validation
158 Annex I_NGOsPOs_Trust Fund

Due from Other LGUs
Aging of Receivables per Agency as of December 31, 2018
Agency Less Than 30 Days 31-90 Days 91-365 days Over 1 Year Over 2 Years 3Years and Above Total
Brgy. Alegria, Alabel - - 76,000.00 246.00 - - 76,246.00
Brgy. Alkikan, Malungon - - - - 100,000.00 20,000.00 120,000.00
Brgy. Ampon, Malungon - - - - - 129,575.50 129,575.50
Brgy. Amsipit, Maasim - - - - - 15,000.00 15,000.00
Brgy. Atlae, Malungon - - - - 5,000.00 1,000,000.00 1,005,000.00
Brgy. Bagacay, Alabel - - 1,500,000.00 10,000.00 - - 1,510,000.00
Brgy. Bales, Maasim - 50,000.00 - - - - 50,000.00
Brgy. Baliton, Glan - - - - - 2,158.60 2,158.60
Brgy. Baluntay, Alabel - 20,000.00 - - - - 20,000.00
Brgy. Banahaw, Malungon - - - - - 10,000.00 10,000.00
Brgy. Banate, Malungon - - 2,000,000.00 - - - 2,000,000.00
Brgy. Batulaki, Glan - - - - - 515,000.00 515,000.00
Brgy. Batulaki,Glan - - - - - 500,000.00 500,000.00
Brgy. Big Margus, Glan - - 111,253.74 - - - 111,253.74
Brgy. B'laan, Malungon - 10,000.00 - - - - 10,000.00
Brgy. Burias, Glan 9,500.00 20,500.00 5,000.00 - - - 35,000.00
Brgy. Calabanit, Glan - - - 20,000.00 - - 20,000.00
Brgy. Calpidong, Glan - - - - - 15,000.00 15,000.00
Brgy. Colon, Maasim - - 750,000.00 - - - 750,000.00
Brgy. Congan, Glan - - 40,000.00 - - - 40,000.00
Brgy. Cross, Glan - - - - - 15,000.00 15,000.00
Brgy. Daliao, Maasim - - - - 6,000.00 - 6,000.00
Brgy. Datal Anggas, Alabel - - - - - 25,000.00 25,000.00
Brgy. Datal Bila, Malungon - - 15,000.00 - - 60,267.72 75,267.72
Brgy. Datal Bukay, Glan - - 20,000.00 - - - 20,000.00
Brgy. Datu Dani, Kiamba - - - - - 15,000.00 15,000.00
Brgy. Domolok, Alabel - - 32,665.00 - - - 32,665.00
Brgy. E. Alegado, Glan - - - - - 65,000.00 65,000.00
Brgy. Gasi, Kiamba - - - - - 429,419.91 429,419.91
Brgy. Glan Padidu, Glan - - 30,000.00 - - - 30,000.00
Brgy. Gumasa, Glan - - 30,000.00 - - - 30,000.00
Brgy. Ilaya, Glan - 60,000.00 10,000.00 - - - 70,000.00
Brgy. J.P. Laurel, Malungon - - - - - 11,000.00 11,000.00
Brgy. Kabatiol, Maasim - 10,000.00 130,000.00 - - - 140,000.00
Brgy. Kablacan, Maasim - - - - - 50,000.00 50,000.00
Brgy. Kalaneg, Maitum (10,000.00) - 10,000.00 - - - -
Brgy. Kalaong, Maitum - - 5,000.00 - - - 5,000.00
Brgy. Kaltuad, Glan - - - - 253,000.00 - 253,000.00
Brgy. Kamanga, Maasim - - - - - 26,239.10 26,239.10
Brgy. Kapatan, Glan - - - - - 25,000.00 25,000.00
Brgy. Kapate, Kiamba - - 30,000.00 - - - 30,000.00
Brgy. Katubao, Kiamba - - - 50,000.00 - - 50,000.00
Brgy. Kawas, Alabel - - 1,150,000.00 - 15,000.00 - 1,165,000.00
Brgy. Kawayan, Malungon - 3,000.00 100,000.00 - - - 103,000.00
Brgy. Kayupo, Kiamba - - 309,998.00 - - - 309,998.00
Brgy. Kibala, Malungon - - 15,000.00 - - - 15,000.00
Brgy. Kiblat, Malungon - - 165,000.00 - - - 165,000.00
Brgy. Kinabalan, Malungon - - 15,000.00 - - - 15,000.00
Brgy. Kinam, Malapatan - - 10,000.00 30,000.00 - - 40,000.00
BRGY. KLING, KIAMBA - 50,000.00 - - - - 50,000.00
Brgy. Ladol, Alabel - - 520,000.00 - - - 520,000.00
Brgy. Lagundi, Kiamba - - - - - 48,658.00 48,658.00
Brgy. Lebe, Kiamba - - - - 65,000.00 - 65,000.00
Brgy. Libi, Malapatan 20,000.00 30,000.00 - - - - 50,000.00
Brgy. Lomuyon, Kiamba - - 60,000.00 - - - 60,000.00
Brgy. Lower Mainit, Malungon - - - - 10,000.00 153,860.00 163,860.00
Brgy. Luma, Kiamba - 40,000.00 - - - - 40,000.00
Brgy. Lumasal, Maasim 50,000.00 - - - - - 50,000.00
Brgy. Lumatil, Maasim - - - - - 9,000.00 9,000.00
Brgy. Lun Padidu, Malapatan - 25,000.00 200,000.00 10,000.00 - - 235,000.00
Brgy. Lutay, Malungon 30,000.00 - 250,000.00 - - - 280,000.00
Brgy. Mabay, Maitum - 10,000.00 - - - - 10,000.00
Brgy. Maguling, Maitum - - 90,000.00 - - - 90,000.00
Brgy. Malabod, Malungon - - - 110,000.00 - - 110,000.00
Brgy. Malalag Cogon, Malungon - - 63,000.00 30,000.00 - - 93,000.00
Brgy. Malalag, Maitum - 50,000.00 20,000.00 - - - 70,000.00
Brgy. Malandag, Malungon - 1,230,000.00 - - - - 1,230,000.00
Brgy. Malbang, Maasim - - 70,000.00 - - - 70,000.00
Brgy. Maligang, Kiamba - - - - 50,000.00 - 50,000.00
Brgy. Malungon Gamay, Malungon - - 30,000.00 50,000.00 - - 80,000.00
Brgy. Maribulan, Alabel - - 15,000.00 - - - 15,000.00
Brgy. Mindupok, Maitum - - - - 15,000.00 185.00 15,185.00
Brgy. Mudan,Glan - - - 1,500,000.00 - - 1,500,000.00
Brgy. Nagpan, Malungon - 20,000.00 200,000.00 - - - 220,000.00
Brgy. Nalus, Kiamba - - - - 15,000.00 - 15,000.00
Brgy. New Aklan, Glan - - - - - 15,000.00 15,000.00
Brgy. Nomoh, Maasim - - 35,000.00 - - - 35,000.00
Brgy. Old Poblacion, Maitum - - 87,000.00 - - - 87,000.00
Brgy. Pag-asa, Alabel - - - 20,000.00 - - 20,000.00
Brgy. Panamin, Malungon (50,000.00) - - 46,819.80 - - (3,180.20)
159 Annex J_Due from Other LGUs

Agency Less Than 30 Days 31-90 Days 91-365 days Over 1 Year Over 2 Years 3Years and Above Total
Brgy. Pananag, Maasim - - - - - 15,000.00 15,000.00
Brgy. Pananag,Maasim - - - - - 56,000.00 56,000.00
Brgy. Pangi, Maitum - - 20,000.00 - - - 20,000.00
Brgy. Pangyan, Glan - - 15,000.00 - - - 15,000.00
Brgy. Patag, Malapatan 9,000.00 66,000.00 6,000.00 - - - 81,000.00
Brgy. Pinol, Maitum - - - 90,000.00 - - 90,000.00
Brgy. Poblacion, Alabel (27,000.00) - - 27,000.00 - - -
Brgy. Poblacion, Glan - - 20,000.00 - - - 20,000.00
Brgy. Poblacion, Kiamba - - 45,000.00 - - 551,390.10 596,390.10
Brgy. Poblacion, Malapatan - - - 99,922.45 - 20,000.00 119,922.45
Brgy. Poblacion, Malungon - - - 130,000.00 - - 130,000.00
Brgy. San Jose, Glan - - 120,000.00 - - - 120,000.00
Brgy. San Miguel, Malungon - - 50,000.00 - - - 50,000.00
Brgy. San Roque, Malungon - 100,000.00 - - - - 100,000.00
Brgy. San Vicente, Glan - - 60,000.00 - - - 60,000.00
Brgy. Sapu Masla, Malapatan - - - - 10,000.00 - 10,000.00
Brgy. Sapu Padidu, Malapatan - - - 25,000.00 - - 25,000.00
Brgy. Sison, Maitum 10,000.00 - - - - - 10,000.00
Brgy. Small Margus, Glan - - 60,000.00 - - - 60,000.00
Brgy. Spring, Alabel 8,000.00 - - - - - 8,000.00
Brgy. Sufatubo, Glan - 1,200,000.00 - - - - 1,200,000.00
Brgy. Talus, Malungon - - - - 360,000.00 - 360,000.00
Brgy. Taluya, Glan - - - - - 208,004.10 208,004.10
Brgy. Tamadang, Kiamba - - - - - 23,957.25 23,957.25
Brgy. Tamban, Malungon - - - - - 114,264.36 114,264.36
Brgy. Tambilil, Kiamba - - - 5,000.00 - - 5,000.00
Brgy. Tango, Glan - - - - 13,950.00 13,000.00 26,950.00
Brgy. Tapon, Glan - 60,000.00 10,000.00 - - - 70,000.00
Brgy. Ticulab, Maitum - - - - 40,000.00 - 40,000.00
Brgy. Tinoto, Maasim - 10,000.00 - - - - 10,000.00
Brgy. Tuanadatu, Maitum - - - - 50,000.00 - 50,000.00
Brgy. Tuyan, Malapatan - - - 20,000.00 10,000.00 - 30,000.00
Brgy. Upo, Maitum - - 20,000.00 100,000.00 - - 120,000.00
Brgy. Upper Biangan, Malungon - - - - 104,000.00 - 104,000.00
Brgy. Upper Lumabat ,Malungon - - - - - 246,900.00 246,900.00
Brgy. Upper Lumabat, Malungon - - - - 15,000.00 - 15,000.00
Brgy. Upper Mainit, Malungon - - - - 125,000.00 - 125,000.00
Brgy. Upper Suyan, Malapatan - 32,000.00 - - - - 32,000.00
Brgy. Zion, Maitum - - - 60,000.00 - - 60,000.00
Municipality of Alabel 2,000,000.00 - 15,000.00 113,097.13 - 1,066,236.63 3,194,333.76
Municipality of Glan - 530,000.00 11,000.00 1,999,880.00 - 443,090.00 2,983,970.00
Municipality of Kiamba - 2,000,000.00 2,044,982.79 297,875.11 - 634,926.90 4,977,784.80
Municipality of Maasim - - 2,300,000.00 - - 277,290.54 2,577,290.54
Municipality of Maitum - 40,000.00 535,000.00 2,073,475.00 - 746,017.73 3,394,492.73
Municipality of Malapatan - - - - - 2,114,792.54 2,114,792.54
Municipality of Malungon - - - 496,917.07 - 2,100,203.45 2,597,120.52
Grand Total 2,049,500.00 5,666,500.00 13,531,899.53 7,415,232.56 1,261,950.00 11,786,437.43 41,711,519.52
Percentage to total 4.91% 13.58% 32.44% 17.78% 3.03% 28.26% 100.00%
Percentage (1 yr or less and Over 1 year) 50.94% 49.06% 100.00%
160 Annex J_Due from Other LGUs

Fund Tranfers to Other LGUs - Purpose already completed or concluded
Name of LGU Unliquidated Date Purpose

balance Granted
Age: 91 to 365 Days
Brgy. Alegria, Alabel 3,000.00 12-Mar-18 Donation for sports development activity, August 2-3, 2017.
Brgy. Alegria, Alabel 3,000.00 12-Mar-18 Donation for sports development activity, June 3, 2017.
Brgy. Patag, Malapatan 3,000.00 20-Sep-18 Donation for sports development activity, May 2, 2017
Brgy. Patag, Malapatan 3,000.00 20-Sep-18 Donation for sports development activity of Purok 3, Barangay Patag
Brgy. Alegria, Alabel 5,000.00 27-Feb-18 Donation for Brgy. Tribal Day Celebration, November 13, 2017
Brgy. Alegria, Alabel 5,000.00 12-Mar-18 Donation for tourism development activity, November 13, 2017.
Brgy. Burias, Glan 5,000.00 13-Aug-18 Financial assistance for Tourism Promotion 4th Balyas Festival
Brgy. Kalaong, Maitum 5,000.00 1-Jun-18 Donation for Brgy. Assembly (Foundation Anniversary) of Brgy. Kalaong, Maitum,
March 13-14, 2018
Brgy. Pangyan, Glan 5,000.00 12-Mar-18 Donation for sports development, August 20, 2016.
Brgy. Old Poblacion, Maitum 7,000.00 12-Mar-18 Donation for barangay general assembly of Old Poblacion, Maitum
Brgy. Alegria, Alabel 10,000.00 27-Feb-18 Donation for Brgy. General Assembly (59th Brgy. Foundation Anniversary), Nov. 15,
2017
Brgy. Alegria, Alabel 10,000.00 12-Mar-18 Donation sports development activity, dtd November 15, 2017
Brgy. Congan, Glan 10,000.00 22-Jun-18 Donation for Brgy. Sports activity, May 25, 2018
Brgy. Congan, Glan 10,000.00 5-Jul-18 Donation for Brgy. Assembly/46th Foundation anniversary, May 25, 2018
Brgy. Datal Bukay, Glan 10,000.00 12-Mar-18 Donation for sports activity 46th foundation anniversary
Brgy. Datal Bukay, Glan 10,000.00 16-Apr-18 Donation for 46th Foundation Anniversary dtd March 26, 2018
Brgy. Glan Padidu, Glan 10,000.00 20-Sep-18 Donation for barangay assembly (71st Foundation Anniversary), July 29, 2018
Brgy. Gumasa, Glan 10,000.00 5-Jul-18 Donation for Brgy. Tourism Promotion/68th Foundation Anniversary, July 23-25, 2018
Brgy. Ilaya, Glan 10,000.00 20-Sep-18 Support to Clean and Green Program
Brgy. Kalaneg, Maitum 10,000.00 27-Feb-18 Donation for Tourism Activity (Brgy. Anniversary), Feb. 23-25, 2017
Brgy. Kapate, Kiamba 10,000.00 16-Apr-18 Donation for Barangay General Assembly (60th Foundation Anniversary & 22nd Brgy.
Fiesta), April 25-30, 2018
Brgy. Kapate, Kiamba 10,000.00 25-Apr-18 Financial assistance for Barangay Assembly and 60th Foundation Anniversary
Brgy. Kapate, Kiamba 10,000.00 1-Jun-18 Donation for the Brgy. Assembly (60th Foundation Anniversary) of Brgy. Kapate,
Kiamba, April 25-30, 2018
Brgy. Kayupo, Kiamba 10,000.00 25-Apr-18 Donation for Brgy. Assembly (64th Foundation Anniversary), April 20-21, 2018
Brgy. Kayupo, Kiamba 10,000.00 28-May-18 Donation for Barangay Assembly (64th Foundation Anniversary), April 20-21, 2018
Brgy. Kinam, Malapatan 10,000.00 17-Jan-18 Donation for Tourism Promotion Activity, Oct. 4-8, 2017, Search for Blaan Prince &
Princess 2017 Prizes
Brgy. Lomuyon, Kiamba 10,000.00 28-Aug-18 Donation for Augmentation to Brgy. General Assembly, May 25, 2016
Brgy. Malbang, Maasim 10,000.00 7-Aug-18 Donation for 49th Barangay Foundation Anniversary (Brgy. Sports Activity), June 28-30,
2018
Brgy. Malbang, Maasim 10,000.00 20-Sep-18 Donation for Tourism Development Activity (49th Foundation Anniversary), June 28-
30, 2018
Brgy. Old Poblacion, Maitum 10,000.00 5-Feb-18 Donation for Barangay General Assembly in celebrating their 31st Brgy. Foundation
Anniversary, Dec. 14, 2017
Brgy. Old Poblacion, Maitum 10,000.00 9-Feb-18 Donation for Brgy. General Assembly, Dec. 14, 2017
Brgy. Old Poblacion, Maitum 10,000.00 12-Mar-18 Donation for general assembly 31st Foundation Anniversary, December 14, 2017.
Brgy. Pangi, Maitum 10,000.00 1-Jun-18 Donation for the 59th Foundation Anniversary of Pangi, April19-21, 2018
Brgy. Pangi, Maitum 10,000.00 5-Jul-18 Donation for Sports Development Activity, March 16-Apr 18, 2018
Brgy. Pangyan, Glan 10,000.00 19-Mar-18 Donation for sports activity, March 10, 2017
Brgy. Poblacion, Glan 10,000.00 20-Sep-18 Donation for sports development activity, May 22, 2018
Brgy. Poblacion, Glan 10,000.00 20-Sep-18 Donation for sports activity development (Araw ng Barangay), May 22, 2018
Brgy. San Jose, Glan 10,000.00 19-Apr-18 Donation for Brgy. General Assembly (39th Foundation Anniversary), April 17-19, 2018
Brgy. San Jose, Glan 10,000.00 25-Apr-18 Donation for Barangay Assembly (39th Foundation Anniversary), April 17-19, 2018
Brgy. San Vicente, Glan 10,000.00 1-Jun-18 Donation for Brgy. Assembly (47th Foundation Annivesary) of Brgy. San Vicente, Glan,
April 29, 2018
Brgy. Small Margus, Glan 10,000.00 19-Mar-18 Donation for Sports Activity 70th Foundation Anniversary, December 16, 2017.
Brgy. Tapon, Glan 10,000.00 5-Jul-18 Donation for Brgy. Sports Activity, July 25, 2018
Brgy. Upo, Maitum 10,000.00 16-Apr-18 Donation for 58th Foundation Anniversary, September 28-29, 2017
Brgy. Upo, Maitum 10,000.00 2-Jul-18 Donation for assembly/ tourism development of Barangay Activity
Municipality of Glan 11,000.00 1-Jun-18 Donation for tourism activity promotion, for the 8th MAhin Festival of the Municipality,
April20-22, 2018
Brgy. Datal Bila, Malungon 15,000.00 1-Mar-18 Fund transfer for the meals and snacks, December 18-20, 2017
Brgy. Kibala, Malungon 15,000.00 2-Feb-18 Fund transfer for meals & snacks to be served through community kitchen during
formulation/updating of Barangay Development Plan dtd December 13 to 15, 2017
Brgy. Kiblat, Malungon 15,000.00 1-Mar-18 Fund transfer for the meals and snacks, December 11-13, 2017
Brgy. Kinabalan, Malungon 15,000.00 24-Jul-18 Meals & snacks through community kitchen for the conduct of Formulation/Updating of
Brgy. Development Plan on Aug 8-10, 2018
Brgy. Maribulan, Alabel 15,000.00 24-Jul-18 Meals & snacks through community kitchen during the conduct of
Formulation/Updating of Brgy. Development Plan on Aug 15-17, 2018
Municipality of Alabel 15,000.00 20-Sep-18 Donation for Tourism Sports Development Activity, Sept. 5-10, 2016
Brgy. Congan, Glan 20,000.00 28-May-18 Donation for support to barangay for clean and green program
Brgy. Glan Padidu, Glan 20,000.00 20-Sep-18 Donation for barangay assembly (71st Foundation Anniversary) dtd July 29, 2018
Brgy. Kayupo, Kiamba 20,000.00 5-Jul-18 Donation for Tourism Devt, Activity/May Festival of Prk. 6 Sitio Gadan, Kayupo on May
10-14, 2017
Brgy. Ladol, Alabel 20,000.00 3-Aug-18 Donation for purchase of water dispenser and steel bench chairs
Brgy. Malungon Gamay, Malungon 30,000.00 17-Jan-18 Donation for purchase of 1 unit laptop with complete accessories
161 Annex K_FT_LGU Purpose Complete

Name of LGU Unliquidated Date Purpose
balance Granted
Brgy. Malalag Cogon, Malungon 33,000.00 12-Mar-18 Donation for the purcahse of 110 pcs monobloc plastic chairs with back rest
Municipality of Maitum 35,000.00 19-Jul-18Donation for Municipal Sports Activity, April 28 - May 7, 2018
Brgy. Small Margus, Glan 50,000.00 1-Mar-18 Donation to Brgy. Small Margus Glan Activity, December 14-20, 2017
Municipality of Maasim 300,000.00 20-Jun-18 Donation for the celebration of the 49th Founding Anniversary and 11th Kestebeng
Festival
Brgy. Ladol, Alabel 500,000.00 28-May-18 Provincial aid to barangay governance of Ladol, Alabel year 2018
Age: 31 to 90 Days
Brgy. Burias, Glan 500.00 2-Nov-18 Donation for Tourism Promotion during the 5th Balyas Festival, 8/20-24/2018
Brgy. Kawayan, Malungon 3,000.00 22-Nov-18 Donation for the sports development activity(6th Anniversary of Purok Samaringa)
Brgy. Patag, Malapatan 6,000.00 9-Nov-18 Donation for Sports Development Activity @ Prk 1, Brgy. Patag, Aug - Sept 2018 &
Prk.3,Brgy. Patag, Malapatan, October 15, 2018
Brgy. B'laan, Malungon 10,000.00 9-Nov-18 Financial Assistance for the purchase of pick Mattock, Shovels and Digging Bars for road
dev't of Brgy. Malungon
Brgy. Baluntay, Alabel 10,000.00 9-Nov-18 Donation for Brgy. Sports Act. (30th Foundation Anniv.) @ Brgy. Baluntay Alabel dtd
September 25, 2018
Brgy. Baluntay, Alabel 10,000.00 9-Nov-18 Donation for Brgy. Sports Act. (30th Foundation Anniv.) @ Brgy. Baluntay Alabel dtd
September 25, 2018
Brgy. Burias, Glan 10,000.00 9-Nov-18 Donation for 5th Balyas Festival of Brgy. Burias, Glan SP w/ youth and Tri-people
activities in sports & etc
Brgy. Burias, Glan 10,000.00 9-Nov-18 Donation for tourism promotion, 5th balyas festival of Barangay Burias
Brgy. Ilaya, Glan 10,000.00 8-Oct-18 Donation for Tourism Promotion (Zumba Party), June 1, 2018
Brgy. Kabatiol, Maasim 10,000.00 22-Nov-18 Donation for the tourism development activity (26th founding anniversary)
Brgy. Libi, Malapatan 10,000.00 8-Oct-18 Donation for Tourism Development Activity (58th Foundation Anniversary) and 10th
Labe Festival, August 6-10, 2018
Brgy. Libi, Malapatan 10,000.00 8-Oct-18 Donation for Barangay Assembly (58th Foundation Anniversary & 10th Labe Festival),
August 6-10, 2018
Brgy. Libi, Malapatan 10,000.00 16-Oct-18 Donation for Brgy. Tourism Activity, August 6-10, 2018
Brgy. Mabay, Maitum 10,000.00 8-Oct-18 Donation for Brgy. Assembly (Foundation Anniversary), May 21-25, 2018
Brgy. Tapon, Glan 10,000.00 8-Oct-18 Donation for Sports Development Activity (69th Foundation Anniversary), July 25, 2018
Brgy. Tinoto, Maasim 10,000.00 8-Oct-18 Donation for Brgy. Sports Activities (Brgy. Anniversary), July 3-4, 2018
Brgy. Upper Suyan, Malapatan 10,000.00 9-Nov-18 Donation for Sports Dev't Act. for Brgy. Proper, Brgy. Suyan, Brgy. Malapatan,
November 14 to 15, 2017
Brgy. Nagpan, Malungon 20,000.00 22-Nov-18 Financial assistance for the supplies and materials
Brgy. Upper Suyan, Malapatan 22,000.00 16-Oct-18 Donation for Barangay Computerization Program
Brgy. Lun Padidu, Malapatan 25,000.00 9-Nov-18 Assistance for 5th Pananggi Festival & 69th Foundation Anniversary
Municipality of Glan 30,000.00 22-Nov-18 Donation for Tourism (Mahin festival 2018-cultural show)
Municipality of Maitum 40,000.00 22-Nov-18 Donation for municipal sport activity (volley tournament) of Maitum, Sarangani
Province, May 15-17, 2018
Municipality of Glan 500,000.00 9-Nov-18 Donation for Municipal Tourism Act. for Peace & Dev't-104th Foundation Anniversary &
19th Lubi-lubi Festival, October 1-8, 2019
Age: Less than 30 days
Brgy. Spring, Alabel 3,000.00 12-Dec-18 Donation for the Brgy. Sports Activity @ Brgy. Spring, Alabel, SP, October 27, 2018
Brgy. Spring, Alabel 5,000.00 12-Dec-18 Donation for the 2nd Brgy. Tribal Day Celebration (2nd Tribal IP Day) @ Brgy. Spring,
Alabel, SP dtd 10/26/2018
Brgy. Patag, Malapatan 9,000.00 12-Dec-18 Donation for Sports Dev't Act. @ Prk Ocay,10/28/18;Prk Judge,05/02/18 & Prk 1,Sitio
Bital, All Brgy Patag, Malapatan 05/19/18
Brgy. Burias, Glan 10,000.00 12-Dec-18 Donation for Brgy. Sports Act. (5th Balyas Festival) of Brgy. Burias, Glan, SP dtd 08/20-
24/2018
Brgy. Sison, Maitum 10,000.00 12-Dec-18 Donation for the Brgy. Assembly DAy (49th Foundation Anniversary) @ Brgy. Sision,
Maitum, SP dtd 10/24-26/2018
Brgy. Libi, Malapatan 20,000.00 12-Dec-18 Donation for Tourism Dev't Act. of Proper Libi, Brgy. Lilbi, Malapatan, SP for 64th
Foundation Anniv. on 10/11-13/18
Brgy. Poblacion, Malapatan 20,000.00 12-Dec-18 Donation for Tourism Dev't Act. (69th Foundation Anniversary) of Brgy. Poblacion,
Malapatan, SP on 07/21-27/18
Brgy. Lumasal, Maasim 50,000.00 6-Dec-18 Financial Assistance fo Brgy. Gen. Assembly at Brgy. Lumasal, Maasim, SP of the
celebration of 93rd Anniv. & 4th E'weng Festival
TOTAL 2,426,500.00
162 Annex K_FT_LGU Purpose Complete

Due from Other LGUs
Results of Confirmation
Balances as of November 30, 2018
No. LGU Date Particulars Balances as of November 30, 2018 Variance Remarks per Confirmation
Granted Per Province Per Receipient LGU Replies
1 Municipality 4-Dec-17 Subsidy for the local government unit - 113,097.13 113,097.13 -
of Alabel PENRO
18-Dec-14 Construction of Alegria Water System 287,716.22 287,716.22 -
20-Sep-18 Tourism Sports Development Activity dtd 15,000.00 15,000.00 -
Sept. 5-10, 2016
4-Apr-06 30% Hospital Share - April 4, 2006 to April 838,856.86 746,017.73 92,839.13 No record in MLGU
30, 2014
14-Nov-17 Construction of 3-Type Public Market - 2,000,000.00 (2,000,000.00) Unimplemented
Building 3A
25-Apr-18 Rehabilitation of Catleya Road w/ Line - 250,000.00 (250,000.00) Unimplemented
Canal-Malalag
19-Jul-18 Municipal Sports Activity - 35,000.00 (35,000.00)
2 Municipality 15-Jun-06 30% Hospital Share - June 15, 2006 to 227,290.54 - 227,290.54 No record in MLGU
of Maasim October 31, 2012
25-Apr-18 Solid Waste Management-Landfill 2,000,000.00 2,000,000.00 - Unimplemented
20-Jun-18 Donation for Kestebeng Festival 300,000.00 - 300,000.00 Liquidated; returned
unexpended balance of ₱100
with OR No. 5184958 dated
September 24, 2018
3 Municipality 16-May-06 30% Hospital Share - May 16, 2006 to 634,926.90 - 634,926.90 No record in MLGU
of Kiamba August 31, 2010
31-Jan-17 Provincewide Updating of CBMS 34,698.92 20,870.32 13,828.60
18-Apr-17 Construction of Dormitory Buidling for 270,576.19 270,576.19 -
James L. Chiongbian Nat'l. Trade School
19-Jan-18 Relocation/Resettlement Site in Brgy. 44,900.00 44,900.00 -
Tamadang
24-Jan-18 Continuation of a Disaster-resilient Sea 1,500,000.00 1,500,000.00 -
Wall in Purok Ilang-ilang, Bialong
23-May-18 Construction of Two (2) units Genderized 1,000,000.00 1,000,000.00 -
Toilet with washroom @ Tuka Marine Park
23-May-18 Construction of 10 units Cottages @ Tuka 1,000,000.00 1,000,000.00 -

Marine Park
5-Nov-18 Construction of 100 housing units in 2,000,000.00 2,000,000.00 -
Barangay Lagundi
4 Brgy. 31-Dec-05 2006 Beg. Balance - with FUR (pending) 551,390.10 - 551,390.10 Note: Not during the present
Poblacion, BLGU Admin
Kiamba 4-Dec-17 Survey and Titling of Land claimed by 70,000.00 70,000.00 -
Kiamba Central Elemntary School
4-Sep-18 Enhancement of school facilities 45,000.00 45,000.00 -
(procurement of sound system) of Kiamba
Central School SPED Center
5 Municipality 27-Apr-06 30% Hospital Share - April 27, 2006 to June 443,090.00 - 443,090.00 No record in MLGU
of Glan 30, 2013
22-Dec-17 Concreting of Tapon-Congan 1,999,880.00 2,000,000.00 (120.00)
1-Jun-18 Tourism activity promotion for the 8th 11,000.00 - 11,000.00 No record in MLGU
Mahin Festival of the Municipality, April20-
22,2018
9-Nov-18 Municipal Tourism Activity for Peace & 500,000.00 500,000.00 -
Development - 104th Foundation
Anniversary & 19th Lubi-lubi Festival,
October 1 to 8, 2018
22-Nov-18 Tourism(Mahin Festival 2018 - Cultural 30,000.00 30,000.00 -
Show)
6 Brgy. 13-Feb-17 Construction of Integrated School Water 46,819.80 - 46,819.80 Fully Implemented and
Panamin, System, Brgy. Panamin liquidated: refunded to PTO the
Malungon unexpended balance with OR No.
5185655 dated November 19,
2018
7 Brgy. Upper 14-Jul-16 Construction of Public Toilet 15,000.00 15,000.00 - On Process with Brgy.
Lumabat, Certification
Malungon 30-Oct-03 Construction of Daycare Center (TF) with 246,900.00 - 246,900.00 Fully liquidated, FUR submitted
pending FUR (copy attached to the
confirmation reply)
8 Municipality 31-Dec-05 2006 Beg. Balance - with FUR (pending) 35,000.00 35,000.00 - For verification in MLGU's
of Malungon record
1-Apr-06 30% Hospital Share - April 1, 2006 to 2,065,203.45 - 2,065,203.45 No record in MLGU
August 31, 2012
10-Apr-17 Provincewide Updating of CBMS 530,000.00 530,000.00 - Liquidated on February 20, 2019
7-Jul-17 Provincial Counterpart for the 1,112.80 1,112.80 - Liquidated on February 20, 2019
Rehabilitationof Concrete Road
18-Apr-17 Subsidy for Establishment of Sanitary 103,804.27 103,804.27 - Liquidated on February 20, 2019
Landfill
9 Barangay 13-Oct-16 Donation: Sports & Tourism Development 10,000.00 - 10,000.00 For verification (FUR)
Tuyan,
Malapatan 13-Feb-17 Race for Peace & Development 10,000.00 - 10,000.00 For verification (FUR)
163 Annex L_Confirmation to LGUs

9 Barangay
No. Tuyan,
LGU Date Particulars Balances as of November 30, 2018 Variance Remarks per Confirmation
Malapatan Granted Per Province Per Receipient LGU Replies
1 Municipality 16-Mar-17 Sports Tourism Development Acitvity 10,000.00 - 10,000.00 For verification (FUR)
of Alabel
10 Barangay 20-Sep-18 Financial Assistance for Support to Clean 10,000.00 10,000.00 -
Ilaya, Glan and Green Progarm
8-Oct-18 Donation for Tourism Promotion (Zumba 10,000.00 10,000.00 - For verification
Party) dated June 1 , 2018
22-Nov-18 Subsidy for the Improvement of kiogam 50,000.00 50,000.00 -
TOTAL 17,061,263.18 14,683,094.66 2,378,168.52
164 Annex L_Confirmation to LGUs

Analysis of Inventory Accounts
CYs 206, 2017 and 2018
Year Inventory Inventory Days Goods

Average Cost of Goods
Beginning Ending Turnover in
Inventory Issued
Balance Balance Ratio inventory*
A B C = (A + B)/2 D E = D/C F= (1/E)* 365
2016 ₱ 11,962,787.21 ₱ 37,172,813.06 ₱ 24,567,800.14 ₱ 4,561,978.33 0.19 times 1,965.65 days
2017 ₱ 37,172,813.06 ₱ 62,011,351.46 ₱ 49,592,082.26 ₱ 31,520,089.27 0.64 times 574.27 days
2018 ₱ 62,011,351.46 ₱ 123,109,545.56 ₱ 92,560,448.51 ₱ 23,695,148.56 0.26 times 1,425.80 days
Computation of Cost of Goods Issued
A. Cost of Goods Issued - 2016

Inventory, Beg. Bal. (12/31/2015) ₱ 11,962,787.21
Add: Purchases during the year 29,772,004.18
Goods Available ₱ 41,734,791.39
Less: Inventory, End. Bal (12/31/2016) 37,172,813.06
Cost of Goods Issued - 2016 ₱ 4,561,978.33
B. Cost of Goods Issued - 2017

C. Cost of Goods Issued - 2018

Computation of Inventory Turn-over
A. Inventory Turnover - 2016

/ Average inventory - 2016 ₱ 24,567,800.14
Inventory Turnover - 2016 0.19
B. Inventory Turnover - 2017

C. Inventory Turnover - 2018

165 Annex M_Analysis of Inventory

PROVINCIAL GOVERNMENT OF SARANGANI
Due to Other National Government Agencies
31-Dec-16
GL Code 2-02-01-050 31-Dec-18
Date Received/
Beg Balance Ending Balance Age
NGA SL Code Particulars P Total Additions Total Deductions Forwarded
Jan 1, 2017 December 31, 2018 (in CD)
Balance
GENERAL FUND
PDAF -0001 DBP - PDAF-06-08544 P 500,000.00 - 500,000.00 - 5-Mar-07 4,319
Congressman Erwin L.
Chiongbian ROCS #06-
07437/ROCS # 06-08544
-0003 SARO No G- 360,000.00 - 360,000.00 - 5-Nov-12 2,247
12T000004136-Loren
Legarda
ST 860,000.00 - 860,000.00 - 99.77%
DepEd -0002 DEPED - Kiamba 2,000.00 - - 2,000.00 31-Dec-05 4,748
ST 2,000.00 - - 2,000.00 0.23%
BOT-CMGP 2017 -0005 Conditional Matching - 266,940,664.00 266,940,664.00 - 15-Aug-17
Grant to Provinces/LGSF
FY 2017
ST - 266,940,664.00 266,940,664.00 - 0.00%

BOT-CMGP 2018 -0007 Conditional Matching - 123,865,752.00 123,865,752.00 - 5-Jul-18
Grant to Provinces/LGSF
FY 2018
ST - 123,865,752.00 123,865,752.00 - 0.00%

BOT -0006 Funds from BOT - 1,000,000.00 1,000,000.00 - 14-Feb-18
amounting to P
1,000,000.00 for the
Social Services Program-
assistance to Indigent
Individual or Families.
ST - 1,000,000.00 1,000,000.00 - 0.00%
Grand Total - GF P 862,000.00 391,806,416.00 392,666,416.00 2,000.00 100%
TRUST FUND
DA -0001-0003 DA-GESA2010-Rehab. of 1,902.64 - - 1,902.64 22-Nov-10 2,961
Datal Bila-Gomelo Datal
Batong FMR
-0001-0004 DA-GESA2010-Rehab. of 51,100.68 - 50,385.00 715.68 15-Jun-10 3,121
Small Margus CIS, Glan
-0001-0005 DA-GESA2010-Rehab. of 2,651.32 - - 2,651.32 15-Jun-10 3,121
Upper Biangan CIS,
Malungon
-0001-0006 DA-GESA2010-Rehab. of 2,066.17 - - 2,066.17 15-Jun-10 3,121
Zion-Batian FMR, Maitum
-0001-0007 DA-GESA2012-Concreting 7,919.16 - 1,030.29 6,888.87 10-Apr-12 2,456
of Sufatubo-E. Alegado
FMR Phase I, Glan
-0001-0008 DA-GESA2013-Concreting 67,856.59 - 8,131.20 59,725.39 6-Feb-13 2,154

FMR Phase II, Glan
-0001-0009 DA-GESA2013-Concreting 82,406.29 - 2,523.50 79,882.79 14-Oct-13 1,904

FMR Phase III, Glan
-0001-0010 DA-GESA2014-Concreting 72,642.86 - 13,990.00 58,652.86 2-Dec-14 1,490

of Brgy, Sison-Kabisig
FMR, Maitum
of Pangyan-Kaltuad FMR,
Glan
of Poblacion-Pananggalon
FMR, Malapatan
-0001-0013 DA-GESA2014-NHW JCT 87,458.52 - 27,250.00 60,208.52 2-Dec-14 1,490

Siguel-Lamlangil FMR,
Brgy. Tinoto, Maasim
-0001-0014 DA-GESA2015 199,660.31 - 93,250.84 106,409.47 20-Oct-15 1,168
Improvement of Barangay
Sitio Lamot, Paraiso FMR
-0001-0015 DA-GESA2015- 457,557.69 - 293,841.34 163,716.35 20-Oct-15 1,168

Improv't/Concreting of
Maligang-Malayo-Tudok,
FMR
-0001-0016 DA-GESA2015-Concreting 216,905.97 - 129,816.23 87,089.74 20-Oct-15 1,168
of Lun Masla -Kinam FMR
-0001-0017 DA-MPDP -MULTI 1,080,000.00 - - 1,080,000.00 1-Jan-17 729

PURPOSE DRYING
PAVEMENT
- 120,000.00 - 120,000.00 25-Oct-18 0
-0001-0018 DA-GESA 2016- 1,535,731.60 - 1,390,246.67 145,484.93 1-Jan-17 729
CONCRETING OF
MALIGANG-MALAYO-
TUDOK FMR PHASE II IN
KIAMBA
-0001-0019 DA-GESA 2016 - 1,095,188.95 - 1,095,000.00 188.95 1-Jan-17 729
CONCRETING OF LUN
MASLA-KINAM FMR
PHASE II IN MALAPATAN
166 Annex N_Due to Other NGAs

Date Received/
Balance
-0001-0020 DA-GESA 2016- 954,672.00 - 633,755.73 320,916.27 1-Jan-17 729
CONRETING OF BAGACAY-
SUFA LAMOT-PARAISO
FMR II IN ALABEL
-0001-0021 DA-GESA 2016- 840,954.68 - 533,916.49 307,038.19 1-Jan-17 729
CONCRETING OF BRGY-
SPRING-SITIO NOP FMR IN
ALABEL
-0001-0022 PRDP-I-BUILD-LUN 6,678,925.29 37,542,451.36 44,201,376.65 20,000.00 1-Jan-17 729
MASLA-KINAM DON
MARCELINO FMR P 1
-0001-0023 PRDP-I-BUILD-MUTAG - 5,862,339.64 - 5,862,339.64 11-Oct-18 81
FMR, MAASIM
-0001-0024 PRDP-I-BUILD- - 28,816,324.39 - 28,816,324.39 8-Feb-18 326
CALABANIT-E. ALEGADO
FMR P1
-0001-0025 PRDP-I-BUILD-KAYUPO- 6,406,527.31 36,303,654.74 42,710,182.05 - 1-Jan-17 729
MALIGANG-SITIO MALAYO
FMR P1
-0001-0026 PRDP-I-BUILD-LOMUYON- - 25,155,405.29 - 25,155,405.29 11-Jun-18 203
TUDOK FMR
-0001-0027 PRDP-I-BUILD-SISON- - 18,612,676.48 - 18,612,676.48 17-Jun-18 197
ZION FMR
-0001-0028 PRDP-I-BUILD-LOMUTAN- - 7,628,519.50 - 7,628,519.50 11-Oct-18 81
UPPER KALANEG FMR
-0001-0029 PRDP-I-BUILD- - 16,250,184.66 - 16,250,184.66 16-Jun-18 198
MALANDAG-DATAL
BATONG FMR P1
-0001-0032 PRDP-I-BUILD- 1,021,869.91 4,451,163.95 1,021,869.91 4,451,163.95 1-Jan-17 729
SARANGANI VCO
PROCESSING
(STRUCTURE)
-0001-0033 PRDP-I-BUILD-QUALITY - 4,178,068.98 - 4,178,068.98 16-Jul-18 168
ABACA FIBER
PROCESSING CENTER AND
WAREHOUSE, KIAMBA
-0001-0034 PRDP-I-REAP-SARANGANI 4,507,840.00 11,891,200.00 4,487,840.00 11,911,200.00 1-Jan-17 729

VCO PROCESSING
(EQUIPMENT)
-0001-0035 PRDP-I-REAP-HIGH - 9,741,676.00 8,702,292.80 1,039,383.20 8-Feb-17 691

QUALITY ABACA FIBER
(OTHER MACHINERIES &
EQUIPT)
-0001-0036 DA-SAAD-1st tranche 25,000,000.00 75,000,000.00 68,951,446.34 31,048,553.66 1-Jan-17 729
(50M)-SARANGANI
DIVERSIFIED UPLAND
RICE FARMING DEV'T
PROJECT
- - 0
-0001-0037 DA-BFAR- Procurement & - 1,100,000.00 - 1,100,000.00 1-Oct-17 456
Installation of 4-Cylinder
Inboard Diesel Marine
Engine
-0001-0038 DA-SAAD BFAR Fisheries - 15,127,000.00 50,812.96 15,076,187.04 4-Oct-17 453
-0001-0039 DA-SAAD-2nd tranche - 100,025,500.00 51,638,255.00 48,387,245.00 3-Jan-18 362
(50M)-SARANGANI
DIVERSIFIED UPLAND
RICE FARMING DEV'T
PROJECT
-0001-0040 DA-SAAD-Native Pig - 2,082,250.00 - 2,082,250.00 24-Oct-18 68
Multiplier Farms and
Single-Pass Rice Mill
ST DA: SL Code (2-02-01-050 (- 50,838,707.49 399,888,414.99 226,224,508.32 224,502,614.16 24.55% 43,465
0001)
DILG -0002-0001 Galing Pook Award (PGO- 4,590.00 - - 4,590.00 7-Jul-10 0
Kalinaw)
-0002-0002 Galing Pook Award (PLO- 33,114.00 - - 33,114.00 30-Jun-12 0
JOWS)
-0002-0003 Galing Pook Award 100,000.00 - - 100,000.00 26-Mar-13 0
(QUEST)
-0002-0004 Performance Challenge 7,000,000.00 - 7,000,000.00 - 2-Jul-12 0
Fund (PCF)-Award on
Good Housekeeping
-0002-0005 KALSADA-CONC. OF NHW 38,400,000.00 - 38,400,000.00 - 1-Jan-17 0
JCT MARIBULAN-
DOMOLOK PR, ALABEL
-0002-0006 KALSADA-CONC. OF NHW 38,400,000.00 - 38,400,000.00 - 1-Jan-17 0
JCT POBLACION-BNDRY
STA. MARIA PR,
MALUNGON
-0002-0007 KALSADA-CONC. OF POB. 33,109,555.64 - 33,109,555.64 - 1-Jan-17 0
ALABEL-ALEGRIA BNDRY
MALUNGON PR, ALABEL
-0002-0008 CMGP17-Improvement of - 56,940,711.00 - 56,940,711.00 18-Aug-17 500
NHW JCT Ilaya-Datal
Bukay -Lanao Kapanglao
Prov'l Road
NHW JCT Malbang
Boundery T'boli Prov'l.
Road
-0002-0010 CMGP17-Improvement of - 39,999,998.00 39,988,835.19 11,162.81 18-Aug-17 500
NHW JCT Maribulan-
Domolok Prov''l Road

Date Received/
Balance
-0002-0011 CMGP17-Improvement of - 49,999,989.00 49,999,988.96 0.04 18-Aug-17 500
NHW JCT Lun Padidu -
Daan Suyan -Upper Suyan
Prov'l. Road
NHW JCT Poblacion Sta.
Maria Prov'l. Road (Phase
II)
-0002-0013 Comprehensive Local - 5,000,000.00 - 5,000,000.00 22-Dec-17 374
Integrated Program (CLIP)-
Const. of Halfway House
-0002-0014 LGSF-Burial & Medical - 1,000,000.00 - 1,000,000.00 16-Mar-18 290

Assistance
-0002-0015 CMGP18-Concreting of - 53,865,762.00 - 53,865,762.00 27-Jul-18 157
NHW Jct. Datal Bukay
Prov'l. Road PII
-0002-0016 CMGP18-Conreting of - 69,999,990.00 - 69,999,990.00 27-Jul-18 157
NHW Jct. -Lun Padidu-
Daan Suyan Prov'l. Road
ST DILG: SL Code (2-02-01-050 (-0002) 117,047,259.64 396,806,416.00 206,898,379.79 306,955,295.85 56.52%
DOH & PHIC -0003-0001 DOH - OSEC - Health 6,868,704.12 42,146.51 262,331.06 6,648,519.57 18-Nov-10 2,965
System Development
(PIPH) - F1 Program
-0003-0002 DOH/POPCOM - Responsible Parenting987,526.65
and Family Planning - 803,236.41 184,290.24 30-Sep-11 2,649
-0003-0003 DOH-Center for Health 2,913,236.13 - - 2,913,236.13 22-Nov-11 2,596
Development 12
(CHD)/MNCHN
-0003-0004 DOH-R-XII-Medical - - (400,000.00) 400,000.00 25-Mar-15 0
Assistance Program
(MAP) for Maasim Hospital
-0003-0005 DOH-R-XII-Medical - - (740,000.00) 740,000.00 20-Mar-15 0

Assistance Program
(MAP) for Malungon
Hospital
-0003-0006 DOH-R-XII-Medical - - (966.50) 966.50 27-Mar-15 0
Assistance Program (MAP)
for Kiamba Hospital
-0003-0007 DOH-R-XII-Medical - 990,000.00 - 990,000.00 3-Dec-18 0

Assistance Program (MAP)
for Maitum Hospital
-0003-0010 DOH -CHD XII-FILARIASIS 1,000,000.00 - 296,870.00 703,130.00 43,465

ELIMINATION PROGRAM
-0003-0011 DOH-CHD XII-2016 - 375,000.00 - 375,000.00 12-Jan-18 0
Variable Tranche
Entitlement Base on
Performance
-0003-0012 DOH-Local Investment - 1,650,000.00 458,100.00 1,191,900.00 23-Jan-18 0
Plan for Health (LIPH)
-0003-0013 DOH-CHD XII Drug Abuse - 3,050,000.00 2,551,417.18 498,582.82 19-Mar-18 0
Treatment & Rahab. Center
-0003-0014 DOH-R-XII Filariasis Status - 100,000.00 - 100,000.00 16-Apr-18 0
PHIC -0003-0008 Philhealth Capitation Fund 1,564,909.21 - 116,440.00 1,448,469.21 20-Dec-10 2,933
(PCF)
-0003-0009 Philhealth- DOH Sponsored 400,800.00 - - 400,800.00 5-Aug-11 2,705
Card
-0003-0015 DOE-SPPC RWHEEF - 35,017.00 - 35,017.00 30-Oct-18 0
ST DOH & PHIC: SL Code (2-02- 13,735,176.11 6,242,163.51 3,347,428.15 16,629,911.47 6.63%
01-050 (-0003)
DSWD -0005-0001 DSWD - ECCD Early 67,921.65 237.51 30,883.00 37,276.16 4-Jan-08 4,014
Childhood Care and
Development
ST DSWD: SL Code (2-02-01-050 67,921.65 237.51 30,883.00 37,276.16 0.03%
(-0005)
OPAPP -0006-0001 OPAPP-Const. of 6.76 - - 6.76 8-Nov-12 2,244
Community Training
Center Nomoh, Maasim
-0006-0002 OPAPP-Const. of Datal 751.29 - - 751.29 8-Nov-12 2,244
Hofo Community Peace
Center, Nooh Maasim
-0006-0003 OPAPP-Const. of 65,630.43 - 350.00 65,280.43 31-Jul-13 1,979
Footbridge
-0006-0004 OPAPP-Const. of Solar 200,000.00 - 191,997.00 8,003.00 8-Nov-12 2,244
Dryer, Sitio Macnit, Nomoh
Maasim
-0006-0006 OPPAP-Various PANAMA - 4,340,000.00 - 4,340,000.00 9-May-18 0
Projects.
ST OPAPP: SL Code (2-02-01-050 266,388.48 4,340,000.00 192,347.00 4,414,041.48 0.13%
(-0006)
DoT -0007-0001 DOT-Financial Assistance - 37.50 - - 37.50 11-Nov-09 3,337
Munato Festival
NAFC -0007-0002 NAFC/PAFC 14,685.00 - - 14,685.00 3-Apr-12 2,463
NCCA -0007-0003 National Commision on 101,659.52 - - 101,659.52 1-Sep-09 3,408
Culture & Arts (NCCA)
NNC '-0007-0004 National Nutrition 34,085.00 - 34,085.00 - 29-Oct-15 1,159
Council/ Brgy. Nutrition
Scholars (BNS)
121,150.00 - 121,150.00 - 28-Jun-16
- 168,700.00 134,615.00 34,085.00 15-Jun-17 0
- 258,000.00 - 258,000.00 15-May-18 0

Date Received/
Balance
NDCC -0007-0005 NDCC-Emergency Relief 273.05 - - 273.05 13-Apr-09 3,549
and Rehab Assistance
(ERRA)
OCD -0007-0006 Office of Civil Defense Reg. 50,000.00 - 50,000.00 - 15-Dec-14 1,477
XII -Gawad Kalasag Award
-0007-0007 50,000.00 - 50,000.00 - 16-Dec-15 1,111

50,000.00 - 50,000.00 -
50,000.00 50,000.00 -
15,000.00 15,000.00 -
PCSO -0007-0008 PCSO-Financial Assistance 6,770.25 - - 6,770.25 9-Feb-09 3,612
(Community Outreach)
CDF/ PDAF/ DAP -0007-0009 SARO G-10-07940 ACT 12,706.80 - - 12,706.80 43,465
TEACHERS Partylist
-0007-0010 SARO no. G-02165 (TF)-RA 391,545.11 - - 391,545.11 43,465
9970-Performance
Challenge Management
(PCM)
-0007-0011 SARO no. G-11-01858, 5,283,941.86 - 1,992,370.52 3,291,571.34 43,465
(trust fund)-RA 9970-
Performance Challenge
Mgt (PCM)
-0007-0012 SARO No. ROCS-09-04990 440.00 - - 440.00 43,465
PDAF FY 2009 R.A. 9524 -
Sen. Francis N. Pangilinan
-0007-0013 SARO ROCS# 09-03620- E. 149,240.00 - - 149,240.00 43,465
Chiongbian
-0007-0014 SARO ROCS#-05-03493 79,670.75 - - 79,670.75 43,465
Various Projects
-0007-0015 SARO ROCS#G-11-00148 1,360,034.00 - 89,878.00 1,270,156.00 43,465
SEN . VICENTE C. SOTTO
III
-0007-0016 SARO ROCS-05-03495 - 70,150.00 - - 70,150.00 43,465
Financial Assistance
-0007-0017 SARO#G-09-07052-Sen. 141,529.75 - - 141,529.75 43,465
Juan Miguel Zubiri
ST Others: SL Code (2-02-01-050 7,917,918.59 491,700.00 2,587,098.52 5,822,520.07 3.82%
(-0007)
FOR RECONCILIATION: SL Code (2-02-01-050 (-0008) 0
DPWH -0008-0001 DPWH - New Aklan - E. 262,909.38 - - 262,909.38 1-Feb-07 4,351
Alegado FMR
-0008-0002 DPWH - Rehab Sitio 151,046.15 - - 151,046.15 8-Aug-06 4,528
Magasilak-Lahak Road,
Malapatan
DA -0008-0003 DA - FSP Lamlangil - 3,403.93 - - 3,403.93 13-Sep-07 4,127
Tahakayo FMR
-0008-0004 DA - Improvement of 32,083.89 - - 32,083.89 22-Feb-08 3,965
Kiblat-Malabod FMR,
Malungon
-0008-0005 DA - Rehab/Improvement 13,227.67 - - 13,227.67 22-Feb-08 3,965
of Linek-Tabutong FMR,
Kiamba
-0008-0029 DA - Nagpan - Kalonbarak 2,793.00 - - 2,793.00 31-Aug-06 4,505

Farm to Market Road
-0008-0030 DA - Sarangani Bay 124,685.31 - - 124,685.31 12-Apr-07 4,281
Zonification
-0008-0031 DA - SELAP1 - Const. of 34.41 - - 34.41 1-Mar-07 4,323
Maligang - Sitio Malayo -
Sitio Tudok FMR
-0008-0032 DA - SELAP1 - Const. of 33,977.52 - - 33,977.52 27-Mar-07 4,297
Upo - Kalaneg - Batian
FMR, Maitum
-0008-0033 DA - SELAP1 - Kamanga- 12,330.64 - - 12,330.64 1-Aug-06 4,535
Lamlangil FMR - Maasim
-0008-0034 DA - SELAP1 - Lun Masla - 14,753.25 - - 14,753.25 31-Oct-06 4,444
Kinam FMR Phase 1
-0008-0035 DA - SELAP1 - Lun Padidu- 12,315.12 - - 12,315.12 1-Aug-06 4,535
Daan Suyan FMR -
Malapatan
-0008-0036 DA - SELAP1 - Sufatubo - 19,566.29 - - 19,566.29 31-Oct-06 4,444
Baliton FMR Phase 1
-0008-0037 DA - SELAP1 - Tahakayo- 82,848.10 - - 82,848.10 1-Aug-06 4,535
Datal Basak FMR - Maasim
-0008-0038 DA - SELAP1 - Tamban - 31,525.14 - - 31,525.14 31-Oct-06 4,444

Alegria FMR Phase V
-0008-0039 DA - SELAP1 -Const. of 374.41 - - 374.41 1-Mar-07 4,323
Lomuyon - Sitio Tablao -
Sitio Tudok FMR
-0008-0040 DA - Spring Sitio NOP Farm 7,165.91 - - 7,165.91 31-Aug-06 4,505
to Market Road
-0008-0041 DA - Techno Binhi 3,681.10 - - 3,681.10 31-Dec-05 4,748
-0008-0042 DA - Trading Post At 10,446.90 - - 10,446.90 9-Oct-06 4,466
Maitum SP
-0008-0043 DA - PAF/SRA 98,324.13 - - 98,324.13 31-Dec-05 4,748
Livelihood/Rehab/ Const.
of Roads
-0008-0048 FSP - Food Security 1,476,293.70 - - 1,476,293.70 28-Feb-06 4,689
Projects
-0008-0056 PSF - Commonal Abaca 23,922.79 - - 23,922.79 28-Feb-06 4,689
Nursery - Isang Bayan,
Isang Produkto, Isang
Milyon
-0008-0057 Swine Fattening 100,000.00 - - 100,000.00 31-Dec-05 4,748

Date Received/
Balance
DedED -0008-0044 DECS RO XII - Financial 501.00 - - 501.00 31-Dec-05 4,748
Assistance
DENR -0008-0045 DENR - Congressional 19,941.01 - - 19,941.01 31-Dec-05 4,748
Insertion Allocation
DOLE -0008-0046 DOLE - OFW's 43,846.00 - - 43,846.00 31-Dec-05 4,748
Reintegration Program
-0008-0047 DOLE - Poor Alleviation 8,400.00 - - 8,400.00 31-Dec-05 4,748
Fund WINDS
Others -0008-0049 FVR Calamity Fund 161,152.67 - - 161,152.67 31-Dec-05 4,748
-0008-0050 GPEP - Philippine Rice 49,991.15 - - 49,991.15 31-Dec-05 4,748
DILG -0008-0051 LPP - Local Performance 6,273.65 - - 6,273.65 31-Dec-05 4,748
Program
NEDA -0008-0052 NEDA 5,000.00 - - 5,000.00 31-Dec-05 4,748
NIA -0008-0053 NIA - CARP/ARISP 24,700.00 - - 24,700.00 31-Dec-05 4,748
Communal Irrigation
Project - Kawas
PNB -0008-0054 PNB - Palaro Ng Bayan 78,931.52 - - 78,931.52 31-Dec-05 4,748
PNP -0008-0055 PNP Building - Kawas 8,269.88 - - 8,269.88 31-Dec-05 4,748
CDF/ PDAF/ DAP -0008-0006 CDF - 1,921.53 - - 1,921.53 43,465
Embankment/Lanscaping
-0008-0007 CDF - F2-5049-94-115 2,920.00 - - 2,920.00 43,465

Communication System
-0008-0008 CDF C2-96-00006 Palaro 63,866.58 - - 63,866.58 43,465
'96
-0008-0009 CDF C2-96-00114 Palaro 16,647.00 - - 16,647.00 43,465
Toilets
-0008-0010 CDF F2-6005-94-315 150,483.36 - - 150,483.36 43,465
Infrastructure
-0008-0011 CDF F2-95-1206 25,394.08 - - 25,394.08 43,465
Concreting Prov'l Roads
-0008-0012 CDF F2-95-1225 Repair & 220,000.00 - - 220,000.00 43,465
Maintenance of Brgy.
Roads
-0008-0013 CDF F2-95-1305 Capitol 13,668.28 - - 13,668.28 43,465
Building
-0008-0014 CDF F2-96-1740 Purchases 74,415.39 - - 74,415.39 43,465
of Furnitures & Fixtures
-0008-0015 CDF F2-96-2211 2,678.00 - - 2,678.00 43,465

Livelihood Projects
-0008-0016 SARO D-97-01834 1,972,857.15 - - 1,972,857.15 43,465
Municipal Cooperatives
-0008-0017 SARO D-97-05305 Priority 416,768.05 - - 416,768.05 43,465
Projects
-0008-0018 SARO D-98-00987 El Niño 1,011,430.00 - - 1,011,430.00 43,465
Phenomenon
-0008-0019 SARO RO XII 02-124 202,700.00 - - 202,700.00 43,465
-0008-0020 SARO RO XII 03-003 PSWD 19,000.00 - - 19,000.00 43,465
Communication Facilites
-0008-0021 SARO RO XII 03-004 1,373,793.80 - - 1,373,793.80 43,465

Priority Projects
-0008-0022 SARO ROCS# 01-00241 2,398.20 - - 2,398.20 43,465
Financial Assistance -
Computers
-0008-0023 SARO ROCS# 01-00761 789,648.98 - - 789,648.98 43,465
Roads & Bridges/Water
Supply
-0008-0024 SARO ROCS# 01-01447 5,110,401.00 - - 5,110,401.00 43,465
WINDS/Assistance to 7
Municialities
-0008-0025 SARO ROCS# 01-01457 165,765.61 - - 165,765.61 43,465
Priority Projects
-0008-0026 SARO ROCS# 01-03973 623,557.00 - - 623,557.00 43,465
Financial Assistance
-0008-0027 SARO ROCS# 01-1420 281,105.72 - - 281,105.72 43,465
Public Works
-0008-0028 SARO ROCS# 374,547.50 - - 374,547.50 43,465
05238Priority Projects
ST For Reconciliation: SL Code (2-02-01-050 (-0008) 15,840,682.85 - - 15,840,682.85 7.65%
DOLE -0009-0001 Assistance for DILEEP 1,375,000.00 - 1,375,000.00 -
Tupad
1,375,000.00 - 1,375,000.00 - 0.66%
Grand Total - TF P 207,089,054.81 807,768,932.01 440,655,644.78 574,202,342.04 100.00%
GRAND TOTAL:
P 207,951,054.81 1,199,575,348.01 833,322,060.78 574,204,342.04
Due to Other NGAs

Schedule of PBIEB - CY 2018
48,561,794.00
No. Payee Amount
1 Jess C. Bascuña et al 2,753,274.00

2 Dionesia G. Albao et al 2,058,180.00
3 Ronald T. Baigan et al 624,300.00
4 Omar B. Adam et al 2,456,198.00
5 Abdulmora Ali et al 2,786,180.00
6 Elisa B. Abejar et al 1,472,048.00
7 April P. Bareja et al 970,148.00
8 Brenda B. Abong et al 2,003,052.00
9 Celestine Abiera et al 537,534.00
10 Claudia Q. Agot et al 1,950,598.00
11 Catherine L. Abboc et al 1,266,208.00
12 Ruel A. Barcena et al 491,068.00
13 Mariano Y. Abiso et al 2,851,398.00
14 Eliseo B. Besana et al 472,118.00
15 Fe C. Aquino et al 1,777,006.00
16 Jeaneth G. Bañares et al 735,218.00
17 Sheilah A. Abas et al 2,739,410.00
18 Bansil L. Kamad et al 2,328,252.00
19 Novelene R. Baing et al 1,411,066.00
20 Arvin C. Alejandro et al 1,726,364.00
21 Nemrad Paul E. Butil et al 924,430.00
22 Allan M. Abella et al 1,777,228.00
23 Alma C. Abugan et al 2,021,596.00
24 Acob P. Matanog 54,102.00
25 Jose D. Abaro et al 1,230,072.00
26 Clyde Cyril L. Baculio et al 1,195,202.00
27 Allan N. Amoroso et al 1,401,568.00
28 Joseph M. Calanao 225,820.00
29 Elena D. Africa et al 431,268.00
30 Joel L. Halim et al 161,392.00
31 Virginia A. Agbon et al 1,204,498.00
32 Catherine Y. Alolod 125,108.00
33 Marilyn B. Ballocanag et al 1,289,064.00
34 Helen Grace P. Abando et al 1,304,784.00
35 Janet M. Alcala et.al 1,613,914.00
36 Reynaldo G. Occeno 20,000.00
37 Jesmar M. Parojinog 45,556.00
38 Victoria S. Dazo 62,462.00
39 Antolin L. Baculio 64,110.00
TOTAL 48,561,794.00
171 Annex O_Schedule of PBIEB

Post-audit results
Reimbursement - Catering services
172 Annex P_Post Audit Catering

Post-audit Results: Reimbursement
Repairs and Maintenance – Transportation Equipment
173 Annex Q_Post Audit Repairs

PROVINCIAL GOVERNMENT OF SARANGANI
GSIS Collection Efficiency on Premium Payments and Loan Repayments
For the Year 2017 and 2018
Premiums (PS/GS/EC) Collection Efficiency (%)

Due Month Billed Amount Paid Amount Variance on Premiums
2017 2018 2017 2018 2017 2018 2017 2018
January 3,026,174.26 3,354,601.99 3,043,072.69 3,250,023.19 (16,898.43) 104,578.80 100.56% 96.88%
February 3,041,432.73 3,354,601.99 3,010,744.77 3,250,023.19 30,687.96 104,578.80 98.99% 96.88%
March 3,046,146.35 3,606,769.21 3,269,209.32 3,473,937.27 (223,062.97) 132,831.94 107.32% 96.32%
April 3,073,793.26 3,606,769.21 3,274,935.77 3,436,016.28 (201,142.51) 170,752.93 106.54% 95.27%
May 3,330,516.78 3,703,837.39 3,251,249.71 3,548,773.44 79,267.07 155,063.95 97.62% 95.81%
June 3,330,516.78 3,701,172.87 3,282,825.00 3,562,347.72 47,691.78 138,825.15 98.57% 96.25%
July 3,333,696.18 3,696,726.29 3,259,070.65 3,547,819.50 74,625.53 148,906.79 97.76% 95.97%
August 3,330,175.07 3,696,752.33 3,267,143.47 3,536,850.71 63,031.60 159,901.62 98.11% 95.67%
September 3,340,060.80 3,637,088.13 3,262,608.77 3,544,031.49 77,452.03 93,056.64 97.68% 97.44%
October 3,338,002.17 3,639,674.03 3,261,232.63 3,577,564.70 76,769.54 62,109.33 97.70% 98.29%
November 3,355,338.33 3,695,868.62 3,210,844.04 3,549,598.03 144,494.29 146,270.59 95.69% 96.04%
December 3,351,389.20 3,675,562.17 3,270,410.60 3,537,838.41 80,978.60 137,723.76 97.58% 96.25%
TOTAL 38,897,241.91 43,369,424.23 38,663,347.42 41,814,823.93 233,894.49 1,554,600.30 99.40% 96.42%
Due Month Loan Repayments on Loans
January 2,478,361.37 2,428,511.95 966,853.26 1,203,235.50 1,511,508.11 1,225,276.45 39.01% 49.55%
February 2,454,566.21 2,428,511.95 879,152.18 1,203,235.50 1,575,414.03 1,225,276.45 35.82% 49.55%
March 2,452,384.20 2,418,736.06 933,171.74 1,249,038.08 1,519,212.46 1,169,697.98 38.05% 51.64%
April 2,455,683.42 2,384,103.79 984,899.92 1,168,212.09 1,470,783.50 1,215,891.70 40.11% 49.00%
May 2,470,630.07 2,430,908.53 914,517.62 1,187,058.90 1,556,112.45 1,243,849.63 37.02% 48.83%
June 2,488,015.43 2,457,986.36 1,320,338.56 1,216,610.70 1,167,676.87 1,241,375.66 53.07% 49.50%
July 3,654,389.03 2,456,533.40 1,064,413.07 1,539,241.49 2,589,975.96 917,291.91 29.13% 62.66%
August 2,623,970.84 2,438,061.42 1,006,122.99 1,817,757.05 1,617,847.85 620,304.37 38.34% 74.56%
September 2,477,569.64 2,415,829.75 987,863.58 1,715,102.93 1,489,706.06 700,726.82 39.87% 70.99%
October 2,446,787.72 2,196,438.69 956,369.66 1,396,333.36 1,490,418.06 800,105.33 39.09% 63.57%
November 2,419,037.05 2,237,824.14 1,120,251.92 1,348,492.13 1,298,785.13 889,332.01 46.31% 60.26%
December 2,441,849.76 2,376,151.28 1,618,853.18 1,437,342.66 822,996.58 938,808.62 66.30% 60.49%
TOTAL 30,863,244.74 28,669,597.32 12,752,807.68 16,481,660.39 18,110,437.06 12,187,936.93 41.32% 57.49%
Source: GSIS Data as certified by the Branch Manager (Data subject to final reconcilement with remitting agency)
Annex R_GSIS Paymnt & Collctn

174
Consolidated Detailed Statement of Financial Position
As at December 31, 2018
Account Title Account Consolidated (All Funds) General Fund SEF Trust Fund
Code Totals (By Unit) Fund 1 Fund 2 Fund 3
ASSETS
Current Assets
Cash - Local Treasury 1-01-01-010 30,014,781.74 15,626,604.51 14,050,610.77 337,566.46
Petty Cash 1-01-01-020 99,638.34 99,638.34
Cash in Bank -Local Currency, Current Account 1-01-02-010 959,956,474.75 430,881,595.80 41,376,644.71 487,698,234.24
Cash in Bank -Local Currency, Savings Account 1-01-02-020 283,093,756.62 283,093,756.62 - -
Sub-total 1,273,164,651.45 729,701,595.27 55,427,255.48 488,035,800.70
Receivables
Loans Receivable-GOCCs 1-03-01-050 11,070,000.00 11,070,000.00 - -
Loans Receivables-Others 1-03-01-990 7,218,860.47 7,018,860.47 - 200,000.00
Due from NGAs 1-03-03-010 42,747,989.38 42,531,325.18 205,414.30 11,249.90
Due from GOCCs 1-03-03-020 7,500,000.00 7,500,000.00
Due from LGUs 1-03-03-030 41,711,519.52 30,926,070.44 4,286,253.74 6,499,195.34
Due from Other Funds 1-03-04-050 31,534,027.05 1,126,017.83 45,000.00 30,363,009.22
Due from Local Economic Enterprise 1-03-04-070 10,392,203.76 10,392,203.76 - -
Advances for Operating Expenses 1-03-05-010 15,023,685.87 11,192,589.77 937,096.00 2,894,000.10
Advances for Payroll 1-03-05-020 5,329,969.54 5,329,969.54
Advances to Special Disbursing Officer 1-03-05-030 81,175,000.00 81,175,000.00
Advances to Officers and Employees 1-03-05-040 4,053,741.75 3,684,253.75 369,488.00
Due from Officers and Employees 1-03-06-020 70,885.35 70,885.35
Due from NGOs/POs 1-03-06-030 33,369,436.87 16,396,185.12 - 16,973,251.75
Other Receivables 1-03-06-990 9,650,191.64 6,315,590.60 3,211,822.93 122,778.11
Sub-total 300,847,511.20 234,728,951.81 8,685,586.97 57,432,972.42
Inventories
Food Supplies for Distribution 1-04-02-010 1,720,556.00 1,720,556.00
Welfare Goods for Distribution 1-04-02-020 9,564,797.00 8,863,137.00 - 701,660.00
Drugs and Medicines for Distribution 1-04-02-030 648,075.62 648,075.62 - -
Agricultural and Marine Supplies for Distribution 1-04-02-050 25,207,343.00 5,034,398.00 - 20,172,945.00
Agricultural Produce for Distribution 1-04-02-060 235,600.00 235,600.00 - -
Property and Equipment for Distribution 1-04-02-090 6,996,323.50 1,313,013.50 - 5,683,310.00
Other Supplies and Materials for Distribution 1-04-02-990 2,940,294.25 768,903.00 12,907.25 2,158,484.00
Office Supplies Inventory 1-04-04-010 9,685,150.24 7,812,112.93 105,188.05 1,767,849.26
Accountable Forms, Plates and Stickers 1-04-04-020 1,231,582.22 1,181,632.22 49,950.00 -
Non-Accountable Forms Inventory 1-04-04-030 291,500.00 291,500.00 - -
Animal/Zoological Supplies Inventory 1-04-04-040 2,122,125.00 2,122,125.00 - -
Food Supplies Inventory 1-04-04-050 50,088.00 50,088.00 - -
Drugs and Medicines Inventory 1-04-04-060 17,042,176.90 4,929,738.87 68,205.50 12,044,232.53
Medical, Dental and Laboratory Supplies Inventory 1-04-04-070 25,911,296.43 11,462,047.12 - 14,449,249.31
Agricultural and Marine Supplies Inventory 1-04-04-090 1,506,157.25 1,506,157.25 - -
Textbooks and Instructional Materials Inventory 1-04-04-100 99,050.00 - 99,050.00 -
Military, Police and Traffic Supplies Inventory 1-04-04-110 4,158.00 4,158.00 - -
Construction Materials Inventroty 1-04-04-130 931,687.95 920,297.95 11,390.00 -
Other Supplies and Materials Inventory 1-04-04-990 16,921,584.20 13,717,659.06 83,667.50 3,120,257.64
Sub-total 123,109,545.56 62,581,199.52 430,358.30 60,097,987.74
Prepayments and Deferred Charges
175 AnnexS_SFPbyFund
Advances to Contractors 1-05-01-010 74,532,300.32 18,874,989.88 - 55,657,310.44
Prepaid Registration 1-05-01-030 102,289.77 102,289.77 - -
Prepaid Insurance 1-05-01-050 854,737.16 854,737.16 - -
Other Prepayments 1-05-01-990 85,268.88 85,268.88 - -
Total Prepayments and Deferred Charges 75,574,596.13 19,917,285.69 - 55,657,310.44
Total Current Assets 1,772,696,304.34 1,046,929,032.29 64,543,200.75 661,224,071.30
Non-current Assets
Investments
Other Investments 1-02-05-990 6,000,000.00 6,000,000.00 - -
Sinking Fund 1-02-07-010 74,764.72 74,764.72 - -
Sub-total 6,074,764.72 6,074,764.72 - -
Receivables
Investment Property, Land 1-06-01-010 3,146,600.00 3,146,600.00 - -
Sub-total 3,146,600.00 3,146,600.00 - -
Property, Plant and Equipment
Land 1-07-01-010 28,835,385.74 28,835,385.74 - -
Other Land Improvements 1-07-02-990 20,347,153.97 20,347,153.97 - -
Accumulated Depreciation-Other Land Improvements 1-07-02-991 (9,882,059.27) (9,882,059.27) - -
Road Networks 1-07-03-010 692,049,245.31 692,049,245.31 - -
Accumulated Depreciation-Road Networks 1-07-03-011 (158,124,230.72) (158,124,230.72) - -
Flood Control Systems 1-07-03-020 16,112,026.49 16,112,026.49 - -
Accumulated Depreciation-Flood Control Systems 1-07-03-021 (11,563,658.92) (11,563,658.92) - -
Water Supply Systems 1-07-03-040 154,497,793.87 154,482,813.87 14,980.00 -
Accumulated Depreciation-Water Supply Systems 1-07-03-041 (123,045,111.04) (123,045,111.04) - -
Parks, Plazas and Monuments 1-07-03-090 200,000.00 200,000.00 - -
Accumulated Depreciation-Parks, Plazas and Monuments 1-07-03-091 (183,666.78) (183,666.78) - -
Other Infrastructure Assets 1-07-03-990 19,266,251.96 18,764,810.96 - 501,441.00
Accumulated Depreciation-Other Infrastructure Assets 1-07-03-991 (10,441,688.54) (10,441,688.54) - -
Buildings 1-07-04-010 195,768,738.02 195,568,574.84 191,741.06 8,422.12
Accumulated Depreciation-Buildings 1-07-04-011 (66,064,875.16) (66,025,408.46) (39,466.70) -
School Buildings 1-07-04-020 14,997,896.54 14,997,896.54 - -
Accumulated Depreciation-School Buildings 1-07-04-021 (4,348,171.16) (4,348,171.16) - -
Hospitals and Health Centers 1-07-04-030 34,699,878.30 34,699,878.30 -
Accumulated Depreciation-Hospitals and Health Centers 1-07-04-031 (13,315,704.37) (13,315,704.37) -
Other Structures 1-07-04-990 27,302,187.22 27,245,886.22 56,301.00 -
Accumulated Depreciation-Other Structures 1-07-04-991 (10,328,883.19) (10,317,294.47) (11,588.72) -
Machinery 1-07-05-010 251,900.00 251,900.00 - -
Accumulated Depreciation-Machinery 1-07-05-011 (161,973.30) (161,973.30) - -
Office Equipment 1-07-05-020 21,391,169.06 21,299,969.06 91,200.00 -
Accumulated Depreciation-Office Equipment 1-07-05-021 (13,941,850.64) (13,881,050.64) (60,800.00) -
Information and Communication Technology Equipment 1-07-05-030 62,133,876.45 61,754,381.45 69,720.00 309,775.00
Accumulated Depreciation-ICT Equipment 1-07-05-031 (41,873,668.80) (41,807,434.00) (66,234.80) -
Agricultural and Forestry Equipment 1-07-05-040 2,735,767.00 2,671,767.00 - 64,000.00
Accumulated Depreciation-Agricultural and Forestry Equipment 1-07-05-041 (1,011,604.54) (1,011,604.54) - -
Marine and Fishery Equipment 1-07-05-050 499,000.00 499,000.00 - -
Accumulated Depreciation-Marine and Fishery Equipment 1-07-05-051 (43,454.62) (43,454.62) - -
Communication Equipment 1-07-05-070 20,001,259.76 19,851,531.76 149,728.00 -
Accumulated Depreciation-Communication Equipment 1-07-05-071 (10,778,829.31) (10,748,010.21) (30,819.10) -
Construction and Heavy Equipment 1-07-05-080 269,967,037.03 269,967,037.03 - -
Accumulated Depreciation-Construction and Heavy Equipment 1-07-05-081 (139,564,683.00) (139,564,683.00) - -
Disaster Response and Rescue Equipment 1-07-05-090 523,605.00 523,605.00 - -
Accumulated Depreciation-Disaster Response and Rescue Equipment 1-07-05-091 (276,148.67) (276,148.67) - -
Military, Police and Security Equipment 1-07-05-100 2,600,150.00 2,600,150.00 - -
Accumulated Depreciation-Military, Police and Security Equipment 1-07-05-101 (1,105,085.02) (1,105,085.02) - -
Medical Equipment 1-07-05-110 46,565,664.91 46,537,664.91 - 28,000.00
Accumulated Depreciation-Medical Equipment 1-07-05-111 (12,332,297.04) (12,332,297.04) - -
Sports Equipment 1-07-05-130 215,504.00 144,621.00 70,883.00 -
Accumulated Depreciation-Sports Equipment 1-07-05-131 (146,503.18) (79,164.33) (67,338.85) -
Technical and Scientific Equipment 1-07-05-140 5,364,508.49 5,364,508.49 - -
Accumulated Depreciation-Technical and Scientific Equipment 1-07-05-141 (2,445,837.41) (2,445,837.41) - -
Other Machinery and Equipment 1-07-05-990 24,381,156.81 24,346,456.81 34,700.00 -
Accumulated Depreciation-Other Machinery and Equipment 1-07-05-991 (11,086,978.39) (11,054,013.39) (32,965.00) -
Motor Vehicles 1-07-06-010 154,400,454.81 153,088,338.31 1,312,116.50 -
Accumulated Depreciation-Motor Vehicles 1-07-06-011 (85,908,480.19) (84,923,458.12) (985,022.07) -
Watercrafts 1-07-06-040 3,113,131.33 3,113,131.33 - -
Accumulated Depreciation-Watercrafts 1-07-06-041 (2,359,553.84) (2,359,553.84) - -
Other Transportation Equipment 1-07-06-990 30,000.00 30,000.00 - -
Accumulated Depreciation-Other Transportation Equipment 1-07-06-991 (17,542.49) (17,542.49) - -
Furniture and Fixtures 1-07-07-010 20,660,396.31 20,547,184.81 113,211.50 -
Accumulated Depreciation-Furniture and Fixtures 1-07-07-011 (7,339,930.59) (7,310,606.33) (29,324.26) -
Books 1-07-07-020 622,224.40 410,725.60 211,498.80 -
Accumulated Depreciation-Books 1-07-07-021 (455,933.76) (269,905.77) (186,027.99) -
Construction in Progress - Land Improvements 1-07-10-010 75,245,885.21 75,245,885.21 - -
Construction in Progress - Infrastructures Assets 1-07-10-020 147,284,959.62 147,284,959.62 - -
Construction in Progress - Buildings and Other Structures 1-07-10-030 319,289,796.92 36,579,391.89 2,778,611.59 279,931,793.44
Work/Zoo Animals 1-07-99-010 11,767,383.19 1,348,050.00 - 10,419,333.19
Other Property, Plant and Equipment 1-07-99-990 322,103.00 134,679.00 187,424.00 -
Accumulated Depreciation - Other Property, Plant and Equipment 1-07-99-991 (205,101.35) (127,945.05) (77,156.30) -
Sub-total (Net) 1,655,089,985.43 1,360,131,849.02 3,695,371.66 291,262,764.75
Biological Assets
Breeding Stocks 1-08-01-010 1,531,080.00 1,531,080.00 - -
Sub-total 1,531,080.00 1,531,080.00 - -
Total Non-Current Assets 1,665,842,430.15 1,370,884,293.74 3,695,371.66 291,262,764.75
TOTAL ASSETS 3,438,538,734.49 2,417,813,326.03 68,238,572.41 952486836.1
LIABILITIES
Current Liabilities
Accounts Payable 2-01-01-010 4,879,241.63 4,136,479.19 28,194.15 714,568.29
Due to Officers and Employees 2-01-01-020 72,594.25 63,664.81 8,929.44 -
Loans Payable - Domestic 2-01-02-040 26,166,779.23 26,166,779.23
Sub-total 31,118,615.11 30,366,923.23 37,123.59 714,568.29
Due to BIR 2-02-01-010 13,685,019.08 7,348,249.48 57,603.57 6,279,166.03
Due to GSIS 2-02-01-020 6,252,067.22 6,195,110.45 27,091.26 29,865.51
Due to PAG-IBIG 2-02-01-030 1,166,115.93 1,115,485.78 37,230.15 13,400.00
Due to PHILHEALTH 2-02-01-040 432,113.56 432,113.56 - -
Due to NGAs 2-02-01-050 574,204,342.04 2,000.00 - 574,202,342.04
Due to GOCCs 2-02-01-060 83,599.35 - - 83,599.35
Due to LGUs 2-02-01-070 20,878,279.47 12,517,554.25 7,193,130.42 1,167,594.80
Sub-total 616,701,536.65 27,610,513.52 7,315,055.40 581,775,967.73
Due to Other Funds 2-03-01-010 37,044,886.87 36,814,431.00 - 230,455.87
Sub-total 37,044,886.87 36,814,431.00 - 230,455.87
Trust Liabilities - Disaster Risk Reduction and Management Fund 2-04-01-020 74,033,956.10 - - 74,033,956.10
Guaranty/Security Deposits Payable 2-04-01-040 55,850,351.28 11,191,832.49 49,552.01 44,608,966.78
Sub-total 129,884,307.38 11,191,832.49 49,552.01 118,642,922.88
Total Current Liabilities 814,749,346.01 105,983,700.24 7,401,731.00 701,363,914.77
Non-Current Liabilities
Loans Payable - Domestic 2-01-02-040 70,119,048.21 70,119,048.21 - -
Sub-total 70,119,048.21 70,119,048.21 - -
Deferred Real Property Tax 2-05-01-010 636,712.44 636,712.44 - -
Deferred Special Education Tax 2-05-01-020 401,456.07 - 401,456.07 -
Other Deferred Credits 2-05-01-990 3,632,796.04 3,257,696.12 - 375,099.92
Other Payables 2-99-99-990 259,014,626.40 8,266,805.04 - 250,747,821.36
Sub-total 263,685,590.95 12,161,213.60 401,456.07 251,122,921.28
Total Non-Current Liabilities 333,804,639.16 82,280,261.81 401,456.07 251,122,921.28
TOTAL LIABILITIES 1,148,553,985.17 188,263,962.05 7,803,187.07 952,486,836.05
NET ASSETS/EQUITY
Net Assets/Equity 2,289,984,749.32 2,229,549,363.98 60,435,385.34 -
Equity in Joint Venture -
Total Net Assets/Equity 2,289,984,749.32 2,229,549,363.98 60,435,385.34 -
TOTAL LIABILITIES AND NET ASSETS/EQUITY 3,438,538,734.49 2,417,813,326.03 68,238,572.41 952,486,836.05
Consolidated Detailed Statements of Financial Performance
Account Title Account Code Total GF SEF TF
REVENUE
TAX REVENUE
Tax Revenue - Individual and Corporation
Professional Tax 4-01-01-020 75,109.00 75,109.00 - -
Tax Revenue - Property
Real Property Tax- Basic 4-01-02-040 18,422,330.89 18,422,330.89 - -
Special Education Tax 4-01-02-050 27,126,717.61 - 27,126,717.61 -
Real Property Transfer Tax 4-01-02-080 1,286,083.81 1,286,083.81 - -
Tax Revenue - Goods and Services
Tax on Sand, Gravel and Other Quarry Products 4-01-03-040 2,597,867.46 2,597,867.46 - -
Tax on Delivery Trucks and Vans 4-01-03-050 2,881,450.00 2,881,450.00 - -
Amusement Tax 4-01-03-060 103,046.35 103,046.35 - -
Printing and Publication Tax 4-01-03-080 475,493.87 475,493.87 - -
Tax Revenue - Fines and Penalties
Tax Revenue - Fines and Penalties - Taxes on Individual and Corporation 4-01-05-010 371.25 371.25 - -
Tax Revenue - Fines and Penalties - Property Taxes 4-01-05-020 756,914.57 756,914.57 - -
Tax Revenue - Fines and Penalties - Taxes on Goods and Services 4-01-05-030 1,034,319.56 1,034,319.56 - -
Tax Revenue - Fines and Penalties - Other Taxes 4-01-05-040 377,798.69 377,798.69 - -
Total Tax Revenue 55,137,503.06 28,010,785.45 27,126,717.61 -
SHARE FROM NATIONAL TAXES
Share from Internal Revenue Collections (IRA) 4-01-06-010 1,121,556,024.00 1,121,556,024.00 - -
OTHER SHARE FROM NATIONAL TAXES
Share from National Wealth 4-01-06-030 107,026.09 107,026.09 - -
Total Other Share from National Taxes 107,026.09 107,026.09 - -
SERVICE AND BUSINESS INCOME
Service Income
Permit Fees 4-02-01-010 1,505,000.00 1,505,000.00 - -
Registration Fees 4-02-01-030 315,300.00 315,300.00 - -
Clearance and Certification Fees 4-02-01-040 504,126.00 504,126.00 - -
Inspection Fees 4-02-01-100 540,400.00 540,400.00 - -
Verification and Authentication Fees 4-02-01-110 251,900.00 251,900.00 - -
Processing Fees 4-02-01-130 72,100.00 72,100.00 - -
Business Income
Rent Income 4-02-02-050 258,025.12 258,025.12 - -
Sales Revenue 4-02-02-180 475,587.05 475,587.05 - -
Net Sales Revenue 475,587.05 475,587.05 - -
Hospital Fees 4-02-02-200 9,577,131.62 9,577,131.62 - -
Interest Income 4-02-02-220 4,226,084.07 4,198,781.59 27,302.48 -
Total Service and Business Income 17,725,653.86 17,698,351.38 27,302.48 -
TOTAL REVENUE 1,194,526,207.01 1,167,372,186.92 27,154,020.09 -
179 AnnexT_SPerbyFund
LESS: CURRENT OPERATING EXPENSES
PERSONNEL SERVICES
Salaries and Wages
Salaries and Wages - Regular 5-01-01-010 209,258,019.28 209,258,019.28 - -
Other Compensation
Personal Economic Relief Allowance (PERA) 5-01-02-010 16,186,407.30 16,186,407.30 - -
Representation Allowance (RA) 5-01-02-020 4,066,087.50 4,066,087.50 - -
Transportation Allowance (TA) 5-01-02-030 1,794,906.25 1,794,906.25 - -
Clothing/Uniform Allowance 5-01-02-040 4,118,000.00 4,118,000.00 - -
Subsistence Allowance 5-01-02-050 2,068,436.36 2,068,436.36 - -
Laundry Allowance 5-01-02-060 217,779.29 217,779.29 - -
Productivity Incentive Allowance 5-01-02-080 2,640,000.00 2,640,000.00 - -
Hazard Pay 5-01-02-110 8,591,890.45 8,591,890.45 - -
Overtime and Night Pay 5-01-02-130 1,348,445.36 1,348,445.36 - -
Year End Bonus 5-01-02-140 18,998,378.70 18,998,378.70 - -
Cash Gift 5-01-02-150 2,876,750.00 2,876,750.00 - -
Other Bonuses and Allowances 5-01-02-990 17,236,427.00 17,236,427.00 - -
Personnel Benefits Contributions
Retirement and Life Insurance Premiums 5-01-03-010 24,475,145.09 24,475,145.09 - -
Pag-IBIG Contributions 5-01-03-020 808,400.00 808,400.00 - -
PhilHealth Contributions 5-01-03-030 2,380,338.71 2,380,338.71 - -
Employees Compensation Insurance Premiums 5-01-03-040 805,000.00 805,000.00 - -
Other Personnel Benefits
Terminal Leave Benefits 5-01-04-030 1,858,018.25 1,858,018.25 - -
Other Personnel Benefits 5-01-04-990 65,378,714.92 65,378,714.92 - -
Total Personnel Services 385,107,144.46 385,107,144.46 - -
MAINTENANCE AND OTHER OPERATING EXPENSES
Traveling Expenses
Traveling Expenses - Local 5-02-01-010 9,044,748.50 9,008,798.50 35,950.00 -
Training and Scholarship Expenses
Training Expenses 5-02-02-010 14,180,628.05 12,534,973.15 1,645,654.90 -
Scholarship Grants/Expenses 5-02-02-020 6,097,852.26 6,097,852.26 - -
Supplies and Material Expenses
Office Supplies Expenses 5-02-03-010 672,999.62 600,290.62 72,709.00 -
Accountable Forms Expenses 5-02-03-020 217,495.92 217,495.92 - -
Food Supplies Expenses 5-02-03-050 17,445,707.51 17,445,707.51 - -
Welfare Goods Expenses 5-02-03-060 19,590.00 19,590.00 - -
Drugs and Medicines Expenses 5-02-03-070 147,465.70 96,434.20 51,031.50 -
Medical, Dental and Laboratory Supplies Expenses 5-02-03-080 2,604,368.82 2,604,368.82 - -
Fuel, Oil and Lubricants Expenses 5-02-03-090 26,230,810.99 26,230,810.99 - -
Other Supplies and Materials Expenses 5-02-03-990 3,279,651.53 3,117,368.43 162,283.10 -
Utility Expenses
Water Expenses 5-02-04-010 325,831.05 325,831.05 - -
Electricity Expenses 5-02-04-020 17,474,899.59 17,474,899.59 - -
Communication Expenses
Postage and Courier Services 5-02-05-010 10,620.00 10,620.00 - -
Telephone Expenses 5-02-05-020 3,255,398.79 3,255,398.79 - -
Internet Subscription Expenses 5-02-05-030 1,246,547.88 1,246,547.88 - -
Cable, Satellite, Telegraph and Radio Expenses 5-02-05-040 5,500.00 5,500.00 - -
Awards/Rewards and Prizes
Prizes 5-02-06-020 59,000.00 59,000.00 - -
Confidential, Intelligence and Extraordinary Expenses
Confidential Expenses 5-02-10-010 25,900,000.00 25,900,000.00 - -
Professional Services
Legal Services 5-02-11-010 80,894.16 80,894.16 - -
Other Professional Services 5-02-11-990 12,479,537.08 12,479,537.08 - -
General Services
Environment/Sanitary Services 5-02-12-010 40,595.00 40,595.00 - -
Other General Services 5-02-12-990 115,007,854.47 115,007,854.47 - -
Repairs and Maintenance
Repairs and Maintenance - Infrastructure Assets 5-02-13-030 205,680.21 205,680.21 - -
Repairs and Maintenance - Buildings and Other Structures 5-02-13-040 910,301.48 910,301.48 - -
Repairs and Maintenance - Machinery and Equipment 5-02-13-050 7,772,113.67 7,772,113.67 - -
Repairs and Maintenance - Transportation Equipment 5-02-13-060 3,678,317.61 3,678,317.61 - -
Taxes, Insurance Premiums and Other Fees
Taxes, Duties and Licenses 5-02-16-010 785,968.50 785,968.50 - -
Fidelity Bond Premiums 5-02-16-020 181,073.62 181,073.62 - -
Insurance Expenses 5-02-16-030 2,847,922.47 2,847,922.47 - -
Other Maintenance and Operating Expenses
Advertising Expenses 5-02-99-010 1,075,560.80 1,075,560.80 - -
Printing and Publication Expenses 5-02-99-020 1,586,981.46 1,536,996.46 49,985.00 -
Representation Expenses 5-02-99-030 1,971,301.50 1,971,301.50 - -
Transportation and Delivery Expenses 5-02-99-040 11,132.80 11,132.80 - -
Rent Expenses 5-02-99-050 2,717,302.00 2,300,802.00 416,500.00 -
Membership Dues and Contributions to Organizations 5-02-99-060 470,000.00 470,000.00 - -
Donations 5-02-99-080 23,367,537.01 23,367,537.01 - -
Other Maintenance and Operating Expenses 5-02-99-990 34,204,851.76 32,182,751.88 2,022,099.88 -
Total Maintenance and Other Operating Expenses 337,614,041.81 333,157,828.43 4,456,213.38 -
FINANCIAL EXPENSES
Financial Expenses
Interest Expenses 5-03-01-020 4,443,843.10 4,443,843.10 - -
Bank Charges 5-03-01-040 64,750.00 64,750.00 - -
Total Financial Expenses 4,508,593.10 4,508,593.10 - -
NON-CASH EXPENSES
Depreciation
Depreciation - Land Improvements 5-05-01-020 1,932,979.80 1,932,979.80 - -
Depreciation - Infrastructure Assets 5-05-01-030 50,551,215.56 50,551,215.56 - -
Depreciation - Buildings and Other Structures 5-05-01-040 10,424,215.35 10,400,651.31 23,564.04 -
Depreciation - Machinery and Equipment 5-05-01-050 31,246,402.21 31,217,920.20 28,482.01 -
Depreciation - Transportation Equipment 5-05-01-060 14,815,058.43 14,760,957.39 54,101.04 -
Depreciation - Furniture, Fixtures and Books 5-05-01-070 1,792,142.03 1,792,142.03 - -
Depreciation - Other Property, Plant and Equipment 5-05-01-990 36,052.74 442.14 35,610.60 -
Total Non-Cash Expenses 110,798,066.12 110,656,308.43 141,757.69 -
TOTAL CURRENT OPERATING EXPENSES 838,027,845.49 833,429,874.42 4,597,971.07 -
SURPLUS (DEFICIT) FROM CURRENT OPERATIONS 356,498,361.52 333,942,312.50 22,556,049.02 -
ADD (DEDUCT): TRANSFERS, ASSISTANCE AND SUBSIDY
Assistance and Subsidy from
Subsidy from Other Funds 4-03-01-040 342,245,163.97 342,245,163.97 - -
Subsidy from General Fund Proper/Other Special Accounts 4-03-01-050 13,716,350.00 13,716,350.00 - -
Total Transfers, Assistance and Subsidy from 355,961,513.97 355,961,513.97 - -
Financial Assistance/Subsidy to
Subsidy to Other Local Government Units 5-02-14-030 2,539,410.00 2,539,410.00 - -
Subsidy to Local Economic Enterprises 5-02-14-080 13,706,000.00 13,706,000.00 - -
Transfers to
Transfers of Unspent Current Year DRRM Funds to the Trust Funds 5-02-15-010 24,186,225.76 24,186,225.76 - -
Transfers for Project Equity Share /LGU Counterpart 4-03-02-010 3,125,795.07 3,125,795.07 - -
Total Transfers, Assistance and Subsidy to 43,557,430.83 43,557,430.83 - -
NET FINANCIAL ASSISTANCE/SUBSIDY 312,404,083.14 312,404,083.14 - -
Other Non-Operating Income/Losses
Gains
Gain on Foreign Exchange (FOREX) 4-05-01-020 700,126.78 700,126.78 - -
Total Gains 700,126.78 700,126.78 - -
Miscellaneous Income
Miscellaneous Income 4-06-01-010 1,884,891.63 1,863,213.62 21,678.01 -
Net Other Non-Operating Income/(Losses) 2,585,018.41 2,563,340.40 21,678.01 -
SURPLUS (DEFICIT) FOR THE PERIOD 671,487,463.07 648,909,736.04 22,577,727.03 -
Consolidated Detailed Statement of Cash Flows
(absolute amount)
Consolidated
PARTICULARS GF SEF TF
(All Funds)
Cash Flow from Operating Activities
Cash Inflows
Collection from taxpayers 55,897,226.99 28,113,829.55 27,783,397.44
Share from Internal Revenue Allotment 1,121,556,024.00 1,121,556,024.00
Receipts from business/service income 13,683,159.24 13,683,159.24
Interest Income 4,226,084.07 4,198,781.59 27,302.48
Other Receipts 518,502,872.15 357,290,692.19 12,258,710.15 148,953,469.81
Total Cash Inflows 1,713,865,366.45 1,524,842,486.57 40,069,410.07 148,953,469.81
Cash OutFlows
Payments of expenses -
Payment to suppliers and creditors 587,798,373.94 417,749,971.32 928,627.40 169,119,775.22
Payment to employees 522,530,459.96 511,138,258.61 4,727,857.32 6,664,344.03
Interest Expense 16,611,840.92 4,443,843.10 12,167,997.82
Other Expenses -
Total Cash Outflows 1,126,940,674.82 933,332,073.03 17,824,482.54 175,784,119.25
Net Cash Flows from Operating Activities 586,924,691.63 591,510,413.54 22,244,927.53 (26,830,649.44)
Cash Flow from Investing Activities
Cash Inflows
Proceeds from Sale of Investment Property - -
Total Cash Inflows - - - -
Cash OutFlows
Purchase/Construction of Investment Property -
Purchase/Construction of Property, Plant and Equipment 520,452,578.89 429,584,689.35 856,071.60 90,011,817.94
Purchase of Bearer Biological Assets 595,530.00 595,530.00
Purchase of Intangible Assets -
Grant of Loans 6,000,000.00 6,000,000.00
Total Cash Outflows 527,048,108.89 436,180,219.35 856,071.60 90,011,817.94
Net Cash Flows from Investing Activities (527,048,108.89) (436,180,219.35) (856,071.60) (90,011,817.94)
Cash Flow from Financing Activities
Cash Inflows
Proceeds from Issuance of Bills and Bonds -
Proceeds from Domestic and Foreign Loans -
Total Cash Inflows - - - -
Cash OutFlows
Payment of Long-Term Liabilities -
Retirement/Redemption of debt securities
Payment of loan amortization 28,319,361.00 28,319,361.00
Total Cash Outflows 28,319,361.00 28,319,361.00 - -
Net Cash Flows from Financing Activities (28,319,361.00) (28,319,361.00) - -
Total Cash Provided by Operating, Investing and Financing Activities 31,557,221.74 127,010,833.19 21,388,855.93 (116,842,467.38)
Add : Cash at the Beginning of the year 1,241,607,429.71 602,690,762.08 34,038,399.55 604,878,268.08
Cash Balance Ending December 31, 2018 1,273,164,651.45 729,701,595.27 55,427,255.48 488,035,800.70
183 AnnexU_CFbyFund
Consolidated Detailed Statement of Changes in Net Assets / Equity
PARTICULARS TOTAL GF SEF TF

NET ASSETS/EQUITY
Balance at January 1, 2018 1,839,105,764.39 1,715,079,811.34 41,301,808.52 82,724,144.53
Adjustment to Government Equity, beginning -
Add (Deduct)
Change in Accounting Policy -
Prior Period Errors (220,608,478.14) (134,440,183.40) (3,444,150.21) (82,724,144.53)
Restated Balance 1,618,497,286.25 1,580,639,627.94 37,857,658.31 -
Add (Deduct) Changes in net assets/equity during the Year
Adjustment of net revenue recognized directly in net assets/equity
Unrealized Gain/(Loss) from Changes in the Fair value of Financial Assets
Suplus (Deficit) for the period 671,487,463.07 648,909,736.04 22,577,727.03
Total changes during the year 671,487,463.07 648,909,736.04 22,577,727.03 -
Add (Deduct): Others
Balance at December 31, 2018 2,289,984,749.32 2,229,549,363.98 60,435,385.34 -
184 AnnexV_SCNAE
Detailed Statement of Comparison of Budget and Actual Amounts
SARANGANI PROVINCE
Particulars Budgeted Amounts Difference Difference
Actual Amounts
Original Final Original and Final Budget Final Budget and Actual
General Fund
Revenue
A. Local Sources
1. Tax Revenue
a. Tax Revenue - Property 11,750,000.00 11,750,000.00 - 19,708,414.70 (7,958,414.70)
b. Tax Revenue - Goods and Services 4,606,000.00 4,606,000.00 - 6,057,857.68 (1,451,857.68)
c. Other Local Taxes 1,400,000.00 1,400,000.00 - 2,244,513.07 (844,513.07)
Total Tax Revenue 17,756,000.00 17,756,000.00 - 28,010,785.45 (10,254,785.45)
2. Non-Tax Revenue
a. Service Income 2,435,000.00 2,435,000.00 - 3,188,826.00 (753,826.00)
b. Business Income 20,856,000.00 20,856,000.00 - 14,509,525.38 6,346,474.62
c. Other Income and Receipts 4,810,000.00 88,839,617.75 (84,029,617.75) 90,067,390.70 (1,227,772.95)
Total Non-Tax Revenue 28,101,000.00 112,130,617.75 (84,029,617.75) 107,765,742.08 4,364,875.67
B. External Sources
1. Share from the National Internal Revenue Taxes (IRA)
1,121,451,720.00 1,121,451,720.00 - 1,121,556,024.00 (104,304.00)
2. Share from GOCCs - -
3. Other Shares from National Tax Collections - - - 107,026.09 (107,026.09)
a. Share from Ecozone -
b. Share from EVAT -
c. Share from National Wealth 107,026.09 (107,026.09)
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 - - - - -
a. Sale of Capital Assets
b. Sale of Investments
c. Proceeds from Collections of Loan Receivables
C. Receipts from Borrowings
Total Revenue and Receipts 1,167,308,720.00 1,251,338,337.75 (84,029,617.75) 1,257,439,577.62 (6,101,239.87)
Expenditures
185 AnnexW_SCBAAbyFund
SARANGANI PROVINCE
Actual Amounts
Current Appropriations
Personal Services 239,216,619.00 243,071,064.39 (3,854,445.39) 233,287,815.13 9,783,249.26
Capital Outlay 15,167,000.00 28,724,000.00 (13,557,000.00) 14,225,866.66 14,498,133.34
Education
Personal Services
Capital Outlay
Capital Outlay 830,000.00 830,000.00 - 166,978.00 663,022.00
Personal Services
Maintenance and Other Operating Expenses 520,000.00 520,000.00 - 495,887.41 24,112.59
Capital Outlay
Personal Services
Maintenance and Other Operating Expenses 2,305,000.00 2,136,592.26 168,407.74 1,927,300.96 209,291.30
Capital Outlay
Personal Services 11,359,593.00 11,139,168.25 220,424.75 10,200,978.67 938,189.58
Capital Outlay 376,000.00 376,000.00 - 313,742.00 62,258.00
Economic Services
Maintenance and Other Operating Expenses 62,521,701.00 57,786,718.53 4,734,982.47 54,342,605.74 3,444,112.79
Capital Outlay 553,000.00 1,017,000.00 (464,000.00) 745,755.00 271,245.00
Other Purposes:
Debt Service
Financial Expense - -
Amortization 27,061,206.00 27,061,206.00 - 27,061,205.50 0.50
LDRRMF
Capital Outlay 15,129,450.36 17,129,450.36 (2,000,000.00) 1,262,283.00 15,867,167.36
SARANGANI PROVINCE
Actual Amounts
20% Development Fund
Capital Outlay 178,281,433.00 192,631,522.93 (14,350,089.93) 109,519,960.82 83,111,562.11
Share from National Wealth
Maintenance and Other Operating Expenses
Capital Outlay
Allocation for Senior Citizens and PWD
Personnel Services
Maintenance and Other Operating Expenses 950,000.00 820,085.00 129,915.00 817,960.00 2,125.00
Capital Outlay
Others
Personal Services
Capital Outlay
Total Current Appropriations 1,171,294,186.25 1,259,498,363.28 (88,204,177.03) 1,072,190,325.83 187,308,037.45
Continuing Appropriations
Capital Outlay 19,527,787.19 17,127,787.19 2,400,000.00 10,117,041.58 7,010,745.61
Education
Capital Outlay 24,300.00 24,300.00 - - 24,300.00
Capital Outlay 6,654,625.00 6,654,625.00 - 3,680,869.00 2,973,756.00
Capital Outlay
Capital Outlay 1,600.00 1,600.00 - - 1,600.00
Capital Outlay 878,793.63 878,793.63 - 34,800.00 843,993.63
Economic Services
Capital Outlay 1,679,934.22 1,679,934.22 - 490,532.78 1,189,401.44
Other Purposes:
Capital Outlay 244,068,702.27 232,371,612.34 11,697,089.93 145,454,757.99 86,916,854.35
Total Continuing Appropriations 272,835,742.31 258,738,652.38 14,097,089.93 159,778,001.35 98,960,651.03
Total Appropriations 1,444,129,928.56 1,518,237,015.66 (74,107,087.10) 1,231,968,327.18 286,268,688.48
Surplus (Deficit) for the period (276,821,208.56) (266,898,677.91) (9,922,530.65) 25,471,250.44 (292,369,928.35)
Special Education Fund
Revenue

COA-Sarangani2018 Audit Report

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COA-Sarangani2018 Audit Report

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Republic of the Philippines

ANNUAL AUDIT REPORT

For the year ended December 31, 2018

Telefax No. (064) 421 - 1701

May 30, 2019

Dear Governor Solon,

1. Weaknesses in internal controls on cash, various receivables, and inventories

3. Delayed implementation of projects and occurrence of negative slippages hamper

4. Resort to alternative methods of procurement and payment thereof through

We acknowledge the cooperation extended to our Auditors by the officials and

Very truly yours,

ATTY. SUSAN L. PACE-DONALVO

1. The Honorable Members of SangguniangPanlalawigan

2. The Regional Director

4. The Director (e-copy)

5. The UP Law Center (e-copy)

6. The Director (soft copy)

AGENCY ACTION PLAN AND STATUS OF IMPLEMENTATION

Agency Action Plan

Name and position of Agency Officer Date

Audit Methodology and Scope of Audit

The financial position and performance of the Provincial Government of Sarangani

Percentage from Total Current 100%

20% 23.5% 21.2%

Unobligated Obligated Unobligated Obligated

II. Opinion of the Auditor on the Financial Statements

The Auditor rendered a qualified opinion on the fairness of presentation of the

1. Delayed liquidation and non-disposition of long-outstanding unexpended balances

2. Delays in the implementation of PRDP-subprojects as well as occurrence of negative

We recommended the formulation of realistic and attainable work plan to ensure

3. Approval of payments related to implementation of PRDP-subprojects despite

4. Discrepancies between the records of the Provincial Government and the

6. Resort to alternative methods of procurement under unjustified circumstances and

7. Increase of Job Order and Contract of Service workers in the Provincial

8. Non-prioritization of GSIS obligations as first preference in each of the provincial

IV. Summary of total suspensions, disallowances and charges

Beginning Balance Ending Balance

The Notice of Disallowance amounting to ₱4,680,000.00 was issued by the

V. Status of Implementation of Prior Years Unimplemented Audit Recommendations

Out of the one hundred twenty-seven (127) recommendations in prior years,

Total Fully Partially Not

Part II Audit Observations and Recommendations 42

Part III Status of Implementation of Prior Years’ 91

Part IV Annexes 127

INDEPENDENT AUDITOR’S REPORT

 Telefax No. (083) 508 3009 | coa_sarprov@yahoo.com

INDEPENDENT AUDITOR’S REPORT

HON. STEVE CHIONGBIAN SOLON

Basis for Qualified Opinion

We conducted our audit in accordance with International Standards of Supreme Audit

Key Audit Matters

Auditor's Responsibilities for the Audit of the Financial Statements

AMPARO M. PAMINTUAN, CPA

April 29, 2019

ACCOUNT TITLE NOTE DEC. 31, 2018 DEC. 31, 2017

TOTAL ASSETS 3,438,538,734.49 2,808,397,253.24

TOTAL LIABILITIES 1,148,553,985.17 969,291,488.85

TOTAL LIABILITIES AND EQUITY ₱ 3,438,538,734.49 ₱ 2,808,397,253.24

See Notes to Financial Statements

ACCOUNT TITLE NOTE DEC. 31, 2018 DEC. 31, 2017

Total Revenue 1,197,111,225.42 1,085,286,391.46

Less: Current Operating Expenses

Total Current Operating Expenses 838,027,845.49 765,264,950.31