Annex B REPUBLIC OF THE PHILIPPINES

Department of Education
Region IV-A CALABARZON
DIVISION OF CALAMBA CITY

PUTING LUPA ELEMENTARY SCHOOL

Puting Lupa, Calamba City
STATEMENT OF OPERATION
(Schedule of Utilization of Net Income)
For the Month Ending September, 2023

School Feeding Fund (35%)

Beginning Balance, (Previous Month) 4,000.25

Add: Share from Current Month Income (22.92)
Total Share 3,977.33
Less: Expenses in Feeding Program
Food Supplies Expenses 317.00 3,661.00
Feeding Supplies and Materials 3,661.00
TRANSPORTATION 800.00
Helper/ cook 1,600.00
Gas
Total 6,378.00
Cash Ending Balance (2,400.67)

Cash in Bank -
Cash on Hand (2,400.67)
Total Cash (2,400.67)

Prepared By: Certified Correct: Checked/Audited by:

MERLE B. NABIZA JAZEL T. SANCHEZ MERLE B. NABIZA

School Feeding Coordinator HT-I School Audit Committee
Annex B REPUBLIC OF THE PHILIPPINES
Department of Education
Region IV-A CALABARZON
DIVISION OF CALAMBA CITY

PUTING LUPA ELEMENTARY SCHOOL

Puting Lupa, Calamba City
STATEMENT OF OPERATION
(Schedule of Utilization of Net Income)
For the Month Ending SEPTEMBER 2023

School Clinic Fund (5%)

Beginning Balance, (Previous Month) 842.59

Add: Share from Current Month Income (3.27)
Total Share 839.32
Less: Expenses in School Clinic Fund
Medical Supplies Expenses
Emergency Expenses (accident related)
OTHERS
Total -

Cash Ending Balance 839.32

Cash in Bank
Cash on Hand 839.32
Total Cash 839.32

Prepared By: Certified Correct: Checked/Audited by:

EMMYLOU V. ROBLES JAZEL T. SANCHEZ MERLE B. NABIZA

School Clinic Coordinator HT-I School Audit Committee
Annex B REPUBLIC OF THE PHILIPPINES
Department of Education
Region IV-A CALABARZON
DIVISION OF CALAMBA CITY

PUTING LUPA ELEMENTARY SCHOOL

Puting Lupa, Calamba City

STATEMENT OF OPERATION
(Schedule of Utilization of Net Income)
For the Month Ending SEPTEMBER 2023

Faculty and Student Development Fund (15%)

Beginning Balance, (Previous Month) (3,281.74)

Add: Share from Current Month Income (9.82)
Total Share (3,291.56)
Less: Expenses
Transportation/Meal Allowance
Others
Registrations
Office Supplies
Total -
Cash Ending Balance (3,291.56)

Cash in Bank
Cash on Hand (3,291.56)
Total Cash (3,291.56)

Prepared By: Certified Correct: Checked/Audited by:

ANGELA A. DUMANIG JAZEL T. SANCHEZ MERLE B. NABIZA

School Treasurer HT-I School Audit Committee
Annex B REPUBLIC OF THE PHILIPPINES
Department of Education
Region IV-A CALABARZON
DIVISION OF CALAMBA CITY

PUTING LUPA ELEMENTARY SCHOOL

Puting Lupa, Calamba City
STATEMENT OF OPERATION
(Schedule of Utilization of Net Income)
For the Month Ending SEPTEMBER 2023

H.E Instructional Fund (10%)

Beginning Balance, (Previous Month) 130.80

Add: Share from Current Month Income (6.55)
Total Share 124.25
Less: Expenses
Tools and Equipment
Laboratory Materials
R & M-HE Building
R & M-Equipment
Transportation
Others
Total -
Cash Ending Balance 124.25

Cash in Bank -
Cash on Hand 124.25
Total Cash 124.25

Prepared By: Certified Correct: Checked/Audited by:

ANGELA A. DUMANIG JAZEL T. SANCHEZ MERLE B. NABIZA

TLE Teacher HT-I School Audit Committee
Annex B REPUBLIC OF THE PHILIPPINES
Department of Education
Region IV-A CALABARZON
DIVISION OF CALAMBA CITY

PUTING LUPA ELEMENTARY SCHOOL

Puting Lupa, Calamba City
STATEMENT OF OPERATION
(Schedule of Utilization of Net Income)
For the Month Ending SEPTEMBER 2023

School Operations Fund (25%)

Beginning Balance, (Previous Month) (243.00)

Add: Share from Current Month Net Income (16.37)
Total Share (259.37)
Less: Expenses
Canteen / Office Utensils
Transportation of Schools Supplies
R & M- Canteen facilities
Labor
Miscellaneous/others 513.00
Total 513.00
Cash Ending Balance (772.37)

Cash in Bank -
Cash on Hand (772.37)
Total Cash (772.37)

Prepared By: Certified Correct: Checked/Audited by:

ANGELA A. DUMANIG JAZEL T. SANCHEZ MERLE B. NABIZA

School Treasurer HT-I School Audit Committee
Annex B REPUBLIC OF THE PHILIPPINES
Department of Education
Region IV-A CALABARZON
DIVISION OF CALAMBA CITY

PUTING LUPA ELEMENTARY SCHOOL

Puting Lupa, Calamba City
STATEMENT OF OPERATION
Schedule of Utilization of Net Income
For the month of SEPTEMBER 2023

Revolving Fund (10%)

Beginning Balance, (Previous Month) 10,275.86

Add: Share from Current Month Income (6.55)
Cash Ending Balance 10,269.31

Cash in Bank 0
Cash on Hand 10,269.31
Total Cash 10,269.31

Prepared By: Certified Correct: Checked/Audited by:

ADELAIDA A. BOBADILLA JAZEL T. SANCHEZ MERLE B. NABIZA

Canteen Teacher/Manager HT-I School Audit Committee
 REPUBLIC OF THE PHILIPPINES
Department of Education
Region IV-A CALABARZON
DIVISION OF CALAMBA CITY

PUTING LUPA ELEMENTARY SCHOOL

Puting Lupa, Calamba City

SALES BOOK
Sep-23
DEBIT CREDIT
ACCOUNTS ACCOUNTS
DATE PARTICULARS CASH RECEIVABLE SALES RECEIVABLE
1/9/23 1,280.00 1,280.00
4/9/23 1,238.00 1,238.00
5/9/23 1,370.00 1,370.00
09/062023 1,197.00 1,197.00
7/9/23 1,197.00 1,197.00
09/6-7/2023 1,350.00 1,350.00
8/9/23 1,233.00 1,233.00
11/9/23 1,288.00 1,288.00
12/9/23 827.00 827.00
09/13/2023 1,233.00 1,233.00
09/14/2023 1,253.00 1,253.00
09/15/2023 1,116.00 1,116.00
09/11-15/2023 3,120.00 3,120.00
09/18/2023 1,159.00 1,159.00
09/19/2023 1,537.00 1,537.00
09/20/2023 1,184.00 1,184.00
09/21/2023 1,175.00 1,175.00
09/18,20,21/2023 2,040.00 2,040.00
09/26/2023 925.00 925.00
09/27/2023 1,003.00 1,003.00
09/28/2023 1,002.00 1,002.00
09/26,27,28/2023 2,040.00 2,040.00

Total 29,767.00 - 29,767.00 -

Prepared By: Certified Correct: Checked/Audited by:

 ADELAIDA A. BOBADILLA JAZEL T. SANCHEZ MERLE B. NABIZA
Canteen Teacher/Manager HT-I School Audit Committee
 DEPARTMENT OF EDUCATION
REGION IV (CALABARZON)
Division of Calamba City

Puting Lupa Elementary School

School Canteen Fund
Statement of Cash Flows
For the Month Ending SEPTEMBER 2023

Cash Flow from Operating Activities:

Cash Inflows:
Net Cash Sales 29,767.00
Cash received from Donations -
Receipt of Accounts Receivables -
Total Cash Inflows 29,767.00

Cash Outflows:
Cost of sales 28,492.48
Payment of operating expenses 800.00
Payment for Accounts Payable -
Revolving fund expenses -
School Operations fund expenses 513.00
School Clinic expenses -
Faculty and Student Development fun -
H. E. Instructional fund expenses -
School Feeding fund expenses 6,378.00 6,891.00
Total Cash Outflows 36,183.48
Cash Provided by Operating Activities (6,416.48)

Cash Flows from Investing Activities:

Cash Outflows:
Furnitures & Fixtures
Repairs of School Canteen
Cash Used by Investing Activities -
Total Cash Provided by Operating and Investing Activities (6,416.48)
Add: Cash Balance, Beginning, November 2019 11,724.76
Cash Balance Ending, December 13, 2019 5,308.28

Utilization of Fund Beginning Balance Ending Balance

Supplementary feeding program 4,000.25 (2,400.67)
School Clinic Fund 842.59 839.32
Faculty and Student Development Fund (3,281.74) (3,291.56)
H.E. Instructional Fund 130.80 124.25
Schools Operations Fund (243.00) (772.37)
Revolving Capital 10,275.86 10,269.31
Total 11,724.76 4,768.28

Certified Correct: Checked/Audited by:

JAZEL T. SANCHEZ MERLE B. NABIZA

HT-I School Audit Committee
Annex B REPUBLIC OF THE PHILIPPINES
Department of Education
Region IV-A CALABARZON
DIVISION OF CALAMBA CITY

PUTING LUPA ELEMENTARY SCHOOL

Puting Lupa, Calamba City

STATEMENT OF FINANCIAL PERFORMANCE

For the Month Ending SEPTEMBER 2023

Amount
REVENUES
Net Sales
Sales (Gross) 29,767.00
Sales Returns and Allowances
Sales Discount
29,767.00
Cost of Sales
50 Beginning Inventory 2,830.00
Purchases 27,702.48
Purchase Returns and Allowances
Purchase Discounts
Freight In
Total Cost of Goods available for sale 30,532.48
Ending Inventory 1,500.00
Cost of sales 29,032.48
GROSS PROFIT 734.52
Add: Other Operating Income ( Donations)
GROSS INCOME FROM OPERATIONS 734.52

EXPENSES
ADMINISTRATIVE COSTS
Salaries and Wages
Canteen Utensils
Store Supplies
Medical (Helper)
Transportation and travel 800.00
Delivery Expenses
Communication Expenses
Power Light and Water
Repairs and Maintenance
Gas -
Representation Expense
Miscellaneous Expenses
Total Administrative Costs 800.00

NET INCOME DERIVED FROM OPERATIONS (65.48)

Amount

UTILIZATION OF NET INCOME

Supplementary feeding program 35% (22.92)
School Clinic Fund 5% (3.27)
Faculty and Student Development Fund 15% (9.82)
H.E. Instructional Fund 10% (6.55)
Schools Operations Fund 25% (16.37)
Revolving Capital 10% (6.55)
Total Utilization of Net Income 100% (65.48)

Prepared By: Certified Correct: Checked/Audited by:

ADELAIDA A. BOBADILLA JAZEL T. SANCHEZ MERLE B. NABIZA

Canteen Teacher HT-I School Audit Committee
 Department of Education
Region IV-A CALABARZON
DIVISION OF CALAMBA CITY

PUTING LUPA ELEMENTARY SCHOOL

Puting Lupa, Calamba City

STATEMENT OF FINANCIAL POSITION

For the Month Ending SEPTEMBER 2023

ASSET
Cash and Cash Equivalents 5,308.28
Accounts Receivable -
Inventory -
Investments -
Property, Plant and Equipment -
less: Accumulated Depreciation -
TOTAL ASSETS 5,308.28
LIABILITIES
Trade Payale -
Interest Payable -
Other Payables -
TOTAL LIABILITIES -

EQUITY
School Revolving Capital 14,554.76
Add: (deduct) transactions involving Revolving capital
utilized fund expenses (6,891.00)
Decreased inventory (2,830.00)
Net REVOLVING FUND 4,833.76
Add: Net Income derived from Operation
of Canteen (65.48)
TOTAL EQUITY 4,768.28

TOTAL LIABILITIES AND EQUITY 4,768.28

540.00
*** Beginning inventory 2,830.00
Beginning Cash funds 11,724.76
Total Equity 14,554.76

Prepared By: Certified Correct: Checked/Audited by:

ADELAIDA A. BOBADILLA JAZEL T. SANCHEZ MERLE B. NABIZA

Canteen Teacher/Manager HT-I School Audit Committee
 REPUBLIC OF THE PHILIPPINES
Department of Education
Region IV-A CALABARZON
DIVISION OF CALAMBA CITY

Puting Lupa Elementary School

Puting Lupa Calamba City

DISBURSEMENT JOURNAL
9/1/23
DEBIT CREDIT
DATE PARTICULARS PURCHASES Expenses CASH Accounts Payable
Salaries and Wages
March 1-16,2020 Transportation 800.00
Gas -
Medical (helper) -
Canteen Supplies -
Miscellaneous Expenses
2/9/2023 Vickys Store 7,528.00 7,528.00
09/17/2023 Puregold 1,705.70 1,705.70
09/22/2023 Mideast MARKETING INC. 7,088.78 7,088.78
09/28/2023 Spark Distribution 2,830.00 2,830.00

09/6-7/2023 1,350.00 1,350.00

09/11-15/2023 3,120.00 3,120.00
09/18,20,21/2023 2,040.00 2,040.00
09/26,27,28/2023 2040.00 2040.00

-
-

-
-
-
-
-
-
-
-

-
-
TOTAL 27,702.48 800.00 27,702.48

Certified Correct: Checked/Audited by:

JAZEL T. SANCHEZ MERLE B. NABIZA

HT-I School Audit Committee
Annex B REPUBLIC OF THE PHILIPPINES
Department of Education
Region IV-A CALABARZON
DIVISION OF CALAMBA CITY

PUTING LUPA ELEMENTARY SCHOOL

Puting, Calamba City

SCHEDULE OF COST OF SALES

For the Month Ending SEPTEMBER 2023

DATE PARTICULARS Amount

Beginning Invty
1/9/2023 Vickys Store 7,528.00
09/17/2023 Puregold 1,705.70
09/22/2023 MIDEAST MARKETING INC. 7,088.78
09/28/2023 Spark Distribution 2,830.00
2,830.00

09/6-7/2023 Champorado and sopas 1,350.00

9/11,-15/2023 Spag, Lugaw,Kwek Kwek, Hotcake, Turon 3,120.00
09/18,20,21 Champorado an,Lugaw,Maruya ,k0
09/26,27,28 Champorado an,Hotcake,Spaghette 2040.00

28,492.48

Ending Inventory
Cost of sales 28,492.48

Prepared By: Certified Correct:

ADELAIDA A. BOBADILLA JAZEL T. SANCHEZ MERLE B. NABIZA

Canteen Manager HT-I School Audit Committee
 UTILIZATION OF NET INCOME
MONTH OF OCTOBER 25, 2016
EXPENSES INCURRED IN
SCHOOL CLINIC FUND (5%)
Beginning Balance, (Previous Month)
Share as of OCTOBER, 2016 -3.27
Total -3.27
CASH
DATE PARTICULAR CASH PAID OUT BALANCE
RECEIVED
10/7/2016 -3.274 1430.00 -1433.274

TOTAL 1430.00 -1433.274

FACULTY AND STUDENT SHARES 15%

Beginning Balance, (Previous Month)

Share as of OCTOBER, 2016 -9.82
Total -9.82
CASH
DATE PARTICULAR CASH PAID OUT BALANCE
RECEIVED
10/21/2016 Faculty /Student Transportation -9.82 500.00 -509.82
10/19/2016 Journalism 180.00
10/25/2016 Journalism 380
TOTAL 1060
 H.E. Instructional Fund 10%
Beginning Balance, (Previous Month) 130.80
Share as of OCTOBER, 2016 -6.55
Total 124.25
CASH
DATE PARTICULAR CASH PAID OUT BALANCE
RECEIVED

TOTAL 0 124.25
 SCHOOL OPERATION 25%
Beginning Balance, (Previous Month) -243.00
Share as of OCTOBER, 2016 -16.37
Total -259.37

CASH
DATE PARTICULAR CASH PAID OUT BALANCE
RECEIVED
10/2/2016 Office food supplies 537.25 -537.25
10/9/2016 Office food supplies 499.35 -499.35
10/19/2016 Office food supplies 524 -524.00
10/16/2016 Tarpaulin 270 -270.00
10/21/2016 Mineral Water 250 -250.00
10/18/2016 Office food supplies 830 -830.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

TOTAL 2910.6
SUPPLEMENTARY FEEDING PROGRAM 35%
Beginning Balance, (Previous Month) 4000.25
Share as of OCTOBER, 2016 -22.92
Total 3977.33

CASH
DATE PARTICULAR CASH PAID OUT BALANCE
RECEIVED
Feeding Groceries 0.00
0.00
0.00
0.00
0.00
0.00
Oct-16 Transportation 242 -242.00
TOTAL 242 3735.33
 REIMBURSEMENT EXPENSE RECEIPT REIMBURSEMENT EXPENSE RECEIPT
Entity Name: PUTING LUPA ELEMENTARY SCH. Fund Cluster: Entity Name: PUTING LUPA ELEMENTARY SCH. Fund Cluster:
Date: September 13,2019 RER No.: Date: RER No.:
RECEIVED from EMMYLOU V. ROBLES RECEIVED from EMMYLOU V. ROBLES
(Name) (Name)

School Canteen the amount of School Canteen the amount of

(Official Designation) (Official Designation)

Seven hundred forty Php740.00 Seven hundred forty Php740.00

(In Words) (In figures) (In Words) (In figures)

in payment for transportation of teachers,pupil and parent for medical purposes in payment for transportation of teachers,pupil and parent for medical purposes
(Payments for subsistence, services (Payments for subsistence, services

in Research Institute for Topical Medicine in Research Institute for Topical Medicine
rental or transportation should show inclusive dates rental or transportation should show inclusive dates

[ four persons] from Puting to Alabang [ four persons] from Puting to Alabang
purpose, distance, inclusive points of travel, etc.) purpose, distance, inclusive points of travel, etc.)

========================================================================================================================================
PAYEE PAYEE
Name / Signature: LUZVIMINDA AQUINO Name / Signature: LUZVIMINDA AQUINO
Address: PUTING CALAMBA CITY Address: PUTING CALAMBA CITY
========================================================================================================================================
WITNESS WITNESS
Name / Signature: ARLENE M. AALA Name / Signature: ARLENE M. AALA
Address: PUTING CALAMBA CITY Address: PUTING CALAMBA CITY
 Republic of the Philippines
DEPARTMENT OF EDUCATION
DIVISION OF CALAMBA CITY
PUTING LUPA ELEMENTARY SCHOOL
Puting Lupa, Calamba City
putinglupaelemschool@yahoo.com

C Appendix 46

ITINERARY OF TRAVEL

Name : ROMEO M. ROBLES Date JAN. 4,12,18,2020

Purpose of Travel : Various

EXPENSES
TIME
DATE PLACE TO BE VISITED PURPOSE MEANS OF ALLOWABLE TOTAL
PER DIEM
DEPARTURE ARRIVAL TRANSP. TRANSPORT. AMOUNT

JAN.4,12,18,2020 WALTER AND TANUAN PURCHASING GOODS TRICYCLE RENTAL 900.00

*****nothing follows***** -
TOTAL 900.00

Prepared by:
I CERTIFY THAT (1) I HAVE REVIEWED
THE FOREGOING ITINERARY (2) THE TRAVEL
IS NECESSARY TO THE SERVICE (3) THE EMMYLOU V. ROBLES
PERIOD COVERED IS REASONABLE (4) THE Canteen Manager
EXPENSES CLAIMED ARE PROPER.

Approved by:

ARLENE M. AALA
HT-I