January 2023

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) 61,330.04

Add: Share from Current Month Income 7,320.60
Total Share 68,650.64
Less: Expenses in Feeding Program
Food Supplies Expenses 8,298.22
Feeding Supplies and Materials
TRANSPORTATION 70.00
Helper/ cook 1,500.00
OTHERS( Repainting of School Feeding Room)
Total 9,868.22
Cash Ending Balance 58,782.42
Cash in Bank 47,000.00

Cash on Hand 11,782.42
Total Cash 58,782.42
Prepared By: Certified Correct: Checked/Audited by:
ADELAIDA A. BOBADILLA JAZEL S. TORRES MERLE B. NABIZA

School Feeding Coordinator TIC School Audit Committee

Puting Lupa Calamba City
School Clinic Fund (5%)

Less: Expenses in School Clinic Fund
Medical Supplies Expenses 565.75
Emergency Expenses (accident related)
OTHERS 607.00
Total 1,172.75
Cash in Bank -
Total Cash 1,723.54
LUZVIMINDA Q. JOSE JAZEL S. TORRES MERLE B. NABIZA

Clinic Teacher TIC School Audit Committee

Faculty and Student Development Fund (15%)

Less: Expenses
Transportation/Meal Allowance
Others (Repairing Of School Building )
Registrations
Office Supplies 2,300.00
Total 2,300.00
Cash in Bank
Total Cash 5,080.35
ANGELA A. DUMANIG JAZEL S. TORRES MERLE B. NABIZA

School Treasurer TIC School Audit Committee

H.E Instructional Fund (10%)

Less: Expenses
Tools and Equipment
Laboratory Materials
R & M-HE Building
R & M-Equipment
Transportation
Others
Total -
Cash in Bank -
Total Cash 5,081.71

Canteen Coordinator TIC School Audit Committee

School Operations Fund (25%)

Add: Share from Current Month Net Income 5,229.00
Less: Expenses
Canteen / Office Utensils
Transportation of Schools Supplies
R & M- Canteen facilities
Labor
Miscellaneous/others 2,648.00
Total 2,648.00
Cash in Bank -
Total Cash 8,412.71
ANGELA A. DUMANIG JAZEL S. TORRES MERLE B. NABIZA

School Treasurer TIC School Audit Committee

Schedule of Utilization of Net Income
Revolving Fund (10%)

Less: Expenses
Canteen / Office Utensils 4995.00
Transportation of Schools Supplies
R & M- Canteen facilities
Labor (Repair of Canteen Roofs, Ceiling and gutters)
Miscellaneous/others
Total 4,995.00
Cash in Bank 29,000.00 0
Total Cash 32,641.42
ADELAIADA A. BOBADILLA JAZEL S. TORRES MERLE B. NABIZA

Canteen Teacher/Manager TIC School Audit Committee

STATEMENT OF FINANCIAL POSITION

For the Month Ending September 2023
ASSET
Cash and Cash Equivalents 113,912.15
Accounts Receivable -
Inventory -
Investments -
Property, Plant and Equipment -
less: Accumulated Depreciation -
TOTAL ASSETS 113,912.15
LIABILITIES
Trade Payale -
Interest Payable -
Other Payables -
TOTAL LIABILITIES -
EQUITY
School Revolving Capital 119,320.12
Add: (deduct) transactions involving Revolving capital
utilized fund expenses (20,983.97)
Decreased inventory (7,530.00)
Net REVOLVING FUND 90,806.15
Add: Net Income derived from Operation
of Canteen 20,916.00
TOTAL EQUITY 111,722.15
TOTAL LIABILITIES AND EQUITY 111,722.15
2,190.00
*** Beginning inventory 7,530.00
Beginning Cash funds 111,790.12
Total Equity 119,320.12

Canteen Teacher/Manager TIC School Audit Committee
DEPARTMENT OF EDUCATION
REGION IV (CALABARZON)
Division of Calamba City
Puting Lupa Elementary School

School Canteen Fund
Statement of Cash Flows
Cash Flow from Operating Activities:

Cash Inflows:
Net Cash Sales 23,106.00
Cash received from Donations -
Receipt of Accounts Receivables -
Total Cash Inflows 23,106.00
Cash Outflows:
Cost of sales -
Payment of operating expenses -
Payment for Accounts Payable -
Revolving fund expenses 4,995.00 -
School Operations fund expenses 2,648.00
School Clinic expenses 1,172.75
Faculty and Student Development fun 2,300.00
H. E. Instructional fund expenses -
School Feeding fund expenses 9,868.22 20,983.97
Total Cash Outflows 20,983.97
Cash Provided by Operating Activities 2,122.03
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 2,122.03
Add: Cash Balance, Beginning, June 4, 2018 111,790.12
Cash Balance Ending, June 30, 2018 113,912.15
Utilization of Fund Beginning Balance Ending Balance

Supplementary feeding program 61,330.04 58,782.42
School Clinic Fund 1,850.49 1,723.54
Faculty and Student Development Fund 4,242.95 5,080.35
H.E. Instructional Fund 2,990.11 5,081.71
Schools Operations Fund 5,831.71 8,412.71
Revolving Capital 35,544.82 32,641.42
Total 111,790.12 111,722.15
Certified Correct: Checked/Audited by:
JAZEL S. TORRES MERLE B. NABIZA

TIC School Audit Committee

Puting Lupa , Calamba City
STATEMENT OF FINANCIAL PERFORMANCE

For the Month Ending SEPTE 2023
Amount
REVENUES
Net Sales
Sales (Gross) 23,106.00
Sales Returns and Allowances
Sales Discount
23,106.00
Cost of Sales
Beginning Inventory 7,530.00
Purchases -
Purchase Returns and Allowances
Purchase Discounts
Freight In
Total Cost of Goods available for sale 7,530.00
Ending Inventory 5,340.00
Cost of sales 2,190.00
GROSS PROFIT 20,916.00
Add: Other Operating Income ( Donations)
GROSS INCOME FROM OPERATIONS 20,916.00
EXPENSES
ADMINISTRATIVE COSTS
Salaries and Wages -
Canteen Utensils
Store Supplies
Medical (Helper)
Transportation and travel -
Delivery Expenses
Communication Expenses
Power Light and Water
Repairs and Maintenance
Gas -
Representation Expense
Miscellaneous Expenses
Total Administrative Costs -
NET INCOME DERIVED FROM OPERATIONS 20,916.00
Amount
UTILIZATION OF NET INCOME

Supplementary feeding program 35% 7,320.60
School Clinic Fund 5% 1,045.80
Faculty and Student Development Fund 15% 3,137.40
H.E. Instructional Fund 10% 2,091.60
Schools Operations Fund 25% 5,229.00
Revolving Capital 10% 2,091.60
Total Utilization of Net Income 100% 20,916.00

Canteen Teacher Principal School Audit Committee
REPUBLIC OF THE PHILIPPINES
SALES BOOK
SEPTEMBER, 2023
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 1,280.00
cook foods 130.00 130.00
5/9/23 1,310.00 1,310.00
6/9/23 1,197.00 1,197.00
cook foods 80.00 80.00
7/9/23 1,091.00 1,091.00
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
cook foods 100.00 100.00
09/13/2023 1,126.00 1,126.00
09/14/2023 1,253.00 1,253.00
09-15-2023 1,116.00 1,116.00
09/18/2023 1,159.00 1,159.00
cook foods 200.00 200.00
09/19/2023 1,537.00 13,553.00
09/20/2023 1,184.00 1,184.00
cook foods 100.00 100.00
09/21/2023 1,175.00 1,175.00
cook foods 100.00 100.00
09-26/2023 925.00 925.00
cook foods 100.00 100.00
1/27/23 1,003.00 1,003.00
cook foods 150.00 150.00
09/28/2023 1,002.00 1,002.00
09/029/2023 1,009.00 1,099.00
-
Total 23,106.00 - 23,106.00 -
JINKY Q. MARIMON KINO J. ABUSTAN MARIEL PEREDO

Canteen Teacher/Manager Principal School Audit Committee

SCHEDULE OF COST OF SALES

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
09/31/2023 Ending Inventory

Cost of sales -

Canteen Teacher TIC School Audit Committee
Puting Lupa Elementary School

DISBURSEMENT JOURNAL
09/29/2023
DEBIT CREDIT
DATE PARTICULARS PURCHASES Expenses CASH Accounts Payable
Salaries and Wages -
Transportation -
Medical Helper -
Gas -
Canteen Utensils -
Canteen Supplies -
Miscellaneous Expenses -
2/9/2023 Vickys Store 7,528 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, INC. 2,830.00 2,830.00
-
TOTAL
Certified Correct: Checked/Audited by:
JAZEL S. TORRES MERLE B. NABIZA

TIC 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 1045.80
Total 1045.80
CASH
DATE PARTICULAR CASH PAID OUT BALANCE
RECEIVED
10/7/2016 1045.8 1430.00 -384.2
TOTAL 1430.00 -384.2
FACULTY AND STUDENT SHARES 15%
Beginning Balance, (Previous Month)

Total 3137.40
CASH
RECEIVED
10/21/2016 Faculty /Student Transportation 3137.40 500.00 2637.40
10/19/2016 Journalism 180.00
10/25/2016 Journalism 380
TOTAL 1060
H.E. Instructional Fund 10%
Beginning Balance, (Previous Month) 2990.11
Total 5081.71
CASH
RECEIVED
TOTAL 0 5081.71
SCHOOL OPERATION 25%
Total 11060.71
CASH
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%
Total 68650.64
CASH
RECEIVED
Feeding Groceries 0.00
0.00
0.00
0.00
0.00
0.00
Oct-16 Transportation 242 -242.00
TOTAL 242 68408.64
Appendix 46
ITINERARY OF TRAVEL
Name : RIA RAMOS Date JANUARY 31, 2023

Purpose of Travel : Various
EXPENSES
TIME
DATE PLACE TO BE VISITED PURPOSE MEANS OF ALLOWABLE
PER DIEM TOTAL AMOUNT
DEPARTURE ARRIVAL TRANSP. TRANSPORT.
1/2/23 MAKILING ES-Crossing Calamba- Vice Versa Weekly groceries 9:20 AM 11:30 PM TRICYCLE 80.00
1/11/23 MAKILING ES-Crossing Calamba- Vice Versa Weekly groceries 1:30 PM 4:40 PM TRICYCLE 80.00
1/14/23 MAKILING ES-Crossing Calamba- Vice Versa Weekly groceries 10:00 AM 12:30 PM TRICYCLE 250.00
1/22/23 MAKILING ES-Crossing Calamba- Vice Versa Weekly groceries 12:45 PM 5:20 PM TRICYCLE 250.00
1/28/23 MAKILING ES-Crossing Calamba- Vice Versa Weekly groceries 8:50 AM 11:10 AM TRICYCLE 250.00
VBBA
*****nothing follows***** -
TOTAL 910.00
Prepared by:
I CERTIFY THAT (1) I HAVE REVIEWED
THE FOREGOING ITINERARY (2) THE TRAVEL
IS NECESSARY TO THE SERVICE (3) THE RIA RAMOS
PERIOD COVERED IS REASONABLE (4) THE Employee
EXPENSES CLAIMED ARE PROPER.
Approved by:
KINO J. ABUSTAN KINO J. ABUSTAN

Principal Principal
Makiling Elementary School
Makiling Calamba City
JANUARY 31, 2023
Received the amount of Four thousand two hundred pesos only (Php 4,200.00) as
payment for salaries dated from January 1-31, 2023.
MARICEL RASCO
Helper
Conforme:
KINO J. ABUSTAN
PRINCIPAL
PAYROLL FOR THE MONTH OF JANUARY 2023
NAME AMOUNT JAN. 4-5 AMOUNT JAN. 9-13 AMOUNT JAN. 16-20 AMOUNT JAN. 23-27 AMOUNT JAN. 30-31 TOTAL AMOUNT SIGNATURE
RIA RAMOS 900.00 2250.00 2250.00 2250.00 900.00 8550.00
LANI CANSECO 300.00 750.00 1050.00
MARICEL RASCO 1750.00 1750.00 700.00 4200.00
TOTAL 13800.00
TOTAL SALARY FOR THE
MONTH OF JANUARY 2023 13,800.00
PREPARED BY: CHECKED BY:
JINKY Q. MARIMON KINO J. ABUSTAN

CANTEEN MANAGER PRINCIPAL
REIMBURSEMENT EXPENSE RECEIPT REIMBURSEMENT EXPENSE RECEIPT
Entity Name: MAKILING ELEMENTARY SCHOOL Fund Cluster: Entity Name: MAKILING ELEMENTARY SCHOOL Fund Cluster:
Date: 11/30/18 RER No.: Date: 11/30/18 RER No.:
RECEIVED from Makiling Elementary School RECEIVED from Makiling Elementary School
(Name) (Name)
School Canteen the amount of School Canteen the amount of

(Official Designation) (Official Designation)
Three thousand eight hundred pesos only 3,800.00 Three thousand eight hundred pesos only 3,800.00
(In Words) (In figures) (In Words) (In figures)
in payment for HELPER COMPENSATION in payment for HELPER COMPENSATION

(Payments for subsistence, services (Payments for subsistence, services
for the month of NOVEMBER for the month of NOVEMBER

rental or transportation should show inclusive dates rental or transportation should show inclusive dates
purpose, distance, inclusive points of travel, etc.) purpose, distance, inclusive points of travel, etc.)
========================================================================================================================================
PAYEE PAYEE
Name / Signature: RIA RAMOS Name / Signature: RIA RAMOS
Address: MAKILING CALAMBA CITY Address: MAKILING CALAMBA CITY
========================================================================================================================================
WITNESS WITNESS
Name / Signature: WENCIE R. QUICIDO Name / Signature: WENCIE R. QUICIDO
Address: MAKILING CALAMBA CITY Address: MAKILING CALAMBA CITY
EXPENSES
AMOUNT
NATIONAL BOOKSTORE 1584.00
MIYUKI ROSE GARDEN 500.00
NATIONAL BOOKSTORE 235.50
ALEX & ZEN'S GLASSWARE 460.00
MIYUKI ROSE GARDEN 740.00
MAYA BOOKSTORE 185.00
MAYA BOOKSTORE 365.00
JAPAN HOMES 352.00
JAPAN HOMES 132.00
RER-PRO RATA 500.00
RER- POT 350.00
TOTAL 5403.50
Prepared by:
JINKY M. QUIMORA
Canteen Teacher

January 2023

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Annex B REPUBLIC OF THE PHILIPPINES

PUTING LUPA ELEMENTARY SCHOOL

School Feeding Fund (35%)

Beginning Balance, (Previous Month) 61,330.04

Cash in Bank 47,000.00

Prepared By: Certified Correct: Checked/Audited by:

ADELAIDA A. BOBADILLA JAZEL S. TORRES MERLE B. NABIZA

PUTING LUPA ELEMENTARY SCHOOL

School Clinic Fund (5%)

Beginning Balance, (Previous Month) 1,850.49

Cash Ending Balance 1,723.54

Prepared By: Certified Correct: Checked/Audited by:

LUZVIMINDA Q. JOSE JAZEL S. TORRES MERLE B. NABIZA

PUTING LUPA ELEMENTARY SCHOOL

Faculty and Student Development Fund (15%)

Beginning Balance, (Previous Month) 4,242.95

Prepared By: Certified Correct: Checked/Audited by:

ANGELA A. DUMANIG JAZEL S. TORRES MERLE B. NABIZA

PUTING LUPA ELEMENTARY SCHOOL

H.E Instructional Fund (10%)

Beginning Balance, (Previous Month) 2,990.11

Prepared By: Certified Correct: Checked/Audited by:

ADELAIDA A. BOBADILLA JAZEL S. TORRES MERLE B. NABIZA

PUTING LUPA ELEMENTARY SCHOOL

School Operations Fund (25%)

Beginning Balance, (Previous Month) 5,831.71

Prepared By: Certified Correct: Checked/Audited by:

ANGELA A. DUMANIG JAZEL S. TORRES MERLE B. NABIZA

PUTING LUPA ELEMENTARY SCHOOL

Revolving Fund (10%)

Beginning Balance, (Previous Month) 35,544.82

Prepared By: Certified Correct: Checked/Audited by:

ADELAIADA A. BOBADILLA JAZEL S. TORRES MERLE B. NABIZA

PUTING LUPA ELEMENTARY SCHOOL

STATEMENT OF FINANCIAL POSITION

TOTAL LIABILITIES AND EQUITY 111,722.15

Prepared By: Certified Correct: Checked/Audited by:

ADELAIDA A. BOBADILLA JAZEL S. TORRES MERLE B. NABIZA

Puting Lupa Elementary School

Cash Flow from Operating Activities:

Cash Flows from Investing Activities:

Utilization of Fund Beginning Balance Ending Balance

Certified Correct: Checked/Audited by:

JAZEL S. TORRES MERLE B. NABIZA

PUTING LUPA ELEMENTARY SCHOOL

STATEMENT OF FINANCIAL PERFORMANCE

NET INCOME DERIVED FROM OPERATIONS 20,916.00

UTILIZATION OF NET INCOME

Prepared By: Certified Correct: Checked/Audited by:

ADELAIDA A. BOBADILLA JAZEL S. TORRES MERLE B. NABIZA

PUTING LUPA ELEMENTARY SCHOOL

Prepared By: Certified Correct: Checked/Audited by:

JINKY Q. MARIMON KINO J. ABUSTAN MARIEL PEREDO

PUTING LUPA ELEMENTARY SCHOOL

SCHEDULE OF COST OF SALES

DATE PARTICULARS Amount

09/31/2023 Ending Inventory

Prepared By: Certified Correct: Checked/Audited by:

ADELAIDA A. BOBADILLA JAZEL S. TORRES MERLE B. NABIZA

Puting Lupa Elementary School

2/9/2023 Vickys Store 7,528 7,528.00

Certified Correct: Checked/Audited by:

JAZEL S. TORRES MERLE B. NABIZA

TOTAL 1430.00 -384.2