Republic of the Philippines

Department of Environment and Natural Resources

PROVINCIAL ENVIRONMENT AND NATURAL RESOURCES OFFICE
RXI-4, Digos City
Province of Davao del Sur

Preliminary Trial Balance

As of September 30, 2022
Fund 101

UACS
PARTICULARS DEBIT CREDIT
CODE

Cash - Collecting Officers 10101010 2,816.00

Petty Cash 10101020 5,000.00
Cash in Bank - Local Currency, Current Account 10102020 -
Cash - Treasury/Agency Deposit, Regular 10104010 63,912,973.47
Cash - Treasury/Agency Deposit, Special 10104020 -
Cash - Treasury/Agency Deposit, Trust 10104030 3,587,650.00
Cash-Modified Disbursement System (MDS), Regular 10104040 (0.00)
Cash-Tax Remittance Advice 10104070 -
Operating Lease Receivable 10302010 75,064.02
Due from National Government Agencies 10303010 -
Due from Local Government Units 10303030 -
Due from Operating Units 10304040 -
Due from Other Funds 10304050 23,735.71
Receivables- Disallowances/Charges 10399010 1,507,904.20
Due from Officers and Employees 10399020 265,560.36
Due from NGOs/Pos 10399030 -
Other Receivables 10399990 3,021.52
Office Supplies Inventory 10404010 -
Land 10601010 150,000.00
Land Improvements, Reforestation Projects 10602020 149,813,503.21
Other Land Improvements 10602990 7,236,500.41
Accumulated Depreciation - Other Land Improvements 10602991 1,765,355.00
Buildings 10604010 35,361,567.33
Accumulated Depreciation - Buildings 10604011 9,055,966.09
Accumulated Impairment Loss - Buildings 10604012 -
Other Structures 10604990 11,924,261.13
Accumulated Depreciation - Other Structures 10604991 55,974.96
Machinery 10605010 -
Accumulated Depreciation - Machinery 10605011 -
Office Equipment 10605020 2,366,445.64
Accumulated Depreciation - Office Equipment 10605021 1,374,439.51
Information and Communication Technology Equipment 10605030 14,045,628.46
Accumulated Depreciation - Information and Communication Technology 10605031 7,697,166.81
Agricultural and Forestry Equipment 10605040 -
Accumulated Depreciation - Agricultural and Forestry Equipment 10605041 -
Communication Equipment 10605070 132,485.75
Accumulated Depreciation - Communication Equipment 10605071 118,467.16
Disaster Response and Rescue Equipment 10605090 12,900.00
Accumulated Depreciation-Disaster Response and Rescue Equipment 10605091 667.96
Medical Equipment 10605110 -
Accumulated Depreciation - Medical Equipment 10605111 -
Sports Equipment 10605130
Accumulated Depreciation - Sports Equipment 10605131 -
Technical and Scientific Equipment 10605140 4,162,973.00 -
Accumulated Depreciation - Technical and Scientific Equipment 10605141 2,108,405.53
Other Equipment 10605990 2,816,317.00 -
Accumulated Depreciation - Other Equipment 10605991 2,914,350.16
Motor Vehicles 10606010 6,861,247.48
Accumulated Depreciation - Motor Vehicles 10606011 3,908,676.21
Watercrafts 10606040 - -
Accumulated Depreciation - Watercrafts 10606041 -
Other Transportation Equipment 10606990 - -
Accumulated Depreciation - Other Transportation Equipment 10606991 -
Furniture and Fixtures 10607010 1,001,941.33 -
Accumulated Depreciation - Furniture and Fixtures 10607011 582,510.14
Books 10607020 - -
 UACS
PARTICULARS DEBIT CREDIT
CODE
Accumulated Depreciation - Books 10607021 - -
Construction in Progress - Land Improvements 10698010 422,072,178.20
Construction in Progress - Infrastructure Assets 10698020 - -
Construction in Progress - Buildings and Other Structures 10698030 2,990,712.07 -
Work/Zoo Animals 10699010 - -
Other Property, Plant and Equipment 10699990 63,182.36 -
Accumulated Depreciation - Other Property, Plant and Equipment 10699991 56,802.73
Computer Software 10801020 195,999.00 -
Accumulated Amortization - Computer Software 10801021 - -
Advances to Special Disbursing Officer 19901030 - -
Advances to Officers and Employees 19901040 -
Advances to Contractors 19902010 158,625.20
Prepaid Registration 19902030 -
Prepaid Insurance 19902050 248,347.08
Other Prepayments 19902990 -
Guaranty Deposits 19903020 -
Other Deposits 19903990 -
Confiscated Property/Assets 19999040 1,234,522.88
Accumulated Impairment Loss - Confiscated Property/Assets 19999041 -
Other Assets 19999990 554,770.36
Accounts Payable 20101010 49,542.27
Due to Officers and Employees 20101020 (0.00)
Due to BIR 20201010 603,082.34
Due to GSIS 20201020 74,395.22
Due to Pag-IBIG 20201030 51,726.43
Due to PhilHealth 20201040 2,961.32
Due to NGAs 20201050 -
Due to LGUs 20201070 -
Due to Central Office 20301010 -
Due to Bureaus 20301020 -
Due to Other Funds 20301050 23,735.71
Trust Liabilities 20401010 -
Guaranty/Security Deposits Payable 20401040 24,444,178.86
Other Deferred Credits 20501990 -
Other Payables 29999990 25,410.47
Accumulated Surplus/(Deficit) 30101010 586,432,413.46
Tax on Forest Products 40103060 -
Permit Fees 40201010 65,100.00
Registration Fees 40201020 84,810.00
Clearance and Certification Fees 40201040 152,960.00
Inspection Fees 40201100 6,200.00
Verification and Authentication Fees 40201110 -
Processing Fees 40201130 185,410.00
Other Service Income 40201990 35,000.00
Rent/Lease Income 40202050 62,933,679.52
Sales Revenue 40202160 -
Other Business Income 40202990 219,005.00
Subsidy from National Government 40301010 112,670,804.37
Donations in Kind 40402020 -
Other Gains 40501990 19,652.50
Miscellaneous Income 40699990 86,548.02
Salaries and Wages - Regular 50101010 35,941,466.47
Salaries and Wages - Casual/Contractual 50101020
Personal Economic Relief Allowance (PERA) 50102010 2,729,907.19
Representation Allowance (RA) 50102020 403,750.00
Transportation Allowance (TA) 50102030 191,250.00
Clothing/Uniform Allowance 50102040 930,000.00
Hazard Pay 50102110 -
Longevity Pay 50102120 -
Year-end Bonus 50102140 -
Cash Gift 50102150 -
Mid Year Bonus 50102160 3,987,422.00
Other Bonuses and Allowances 50102990 3,620,464.96
Retirement and Life Insurance Premiums 50103010 4,303,278.83
Pag-IBIG Contributions 50103020 135,400.00
PhilHealth Contributions 50103030 581,664.45
Employees Compensation Insurance Premiums 50103040 136,600.00
Terminal Leave Benefits 50104030 -
 UACS
PARTICULARS DEBIT CREDIT
CODE
Other Personnel Benefits 50104990 125,576.23
Traveling Expenses - Local 50201010 2,492,378.17
Training Expenses 50202010 2,008,934.00
Office Supplies Expenses 50203010 251,204.62
Accountable Forms Expenses 50203020 50,970.00
Animal/Zoological Supplies Expenses 50203040 -
Drugs and Medicines Expenses 50203070 488,000.00
Medical, Dental and Laboratory Supplies Expenses 50203080 -
Fuel, Oil and Lubricants Expenses 50203090 1,897,633.25
Semi-Expendable Machinery and Equipment Expenses 50203210 1,386,603.30
Semi-Expendable Furniture, Fixtures and Books Expenses 50203220 123,175.00
Other Supplies and Materials Expenses 50203990 683,573.50
Water Expenses 50204010 57,387.49
Electricity Expenses 50204020 1,396,767.06
Postage and Courier Services 50205010 6,000.00
Telephone Expenses 50205020 84,176.12
Internet Subscription Expenses 50205030 455,288.28
Cable, Satellite, Telegraph and Radio Expenses 50205040 500.00
Prizes 50206020 -
Survey Expenses 50207010 -
Extraordinary and Miscellaneous Expenses 50210030 -
Legal Services 50211010 -
Auditing Services 50211020 26,255.56
Consultancy Services 50211030 -
Other Professional Services 50211990 2,867,797.29
Janitorial Services 50212020 276,756.89
Security Services 50212030 199,992.00
Other General Services 50212990 9,948,875.14
Repairs and Maintenance - Land Improv, Refo Projects 50213020 521,900.00
Repairs and Maintenance - Buildings and Other Structures 50213040 761,254.77
Repairs and Maintenance - Machinery and Equipment 50213050 79,950.00
Repairs and Maintenance - Transportation Equipment 50213060 622,907.90
Repairs and Maintenance - Furniture and Fixtures 50213070 8,500.00
Fidelity Bond Premiums 50215020 69,978.75
Insurance Expenses 50215030 258,895.69
Labor and Wages 50216010 -
Printing and Publication Expenses 50299020 23,800.00
Representation Expenses 50299030 105,600.00
Transportation and Delivery Expenses 50299040 8,217.28
Rent/Lease Expenses 50299050 -
Subscription Expenses 50299070 -
Other Maintenance and Operating Expenses 50299990 2,050,689.47
Bank Charges - Loans/Borrowings 50301040 -
Depreciation - Land Improvements 50501020 35,865.00
Depreciation - Infrastructure Assets 50501030 -
Depreciation - Buildings and Other Structures 50501040 536,722.20
Depreciation - Machinery and Equipment 50501050 1,774,103.20
Depreciation - Transportation Equipment 50501060 344,930.36
Depreciation - Furniture, Fixtures and Books 50501070 25,202.16
Depreciation - Other Property, Plant and Equipment 50501990 -
-
-

TOTAL PHP 817,805,397.75 PHP 817,805,397.75

Certified Correct:

ANGELLE MAYE CARNECER, CPA, MBA

Accountant III/Concurrent Accountant of PENRO Davao del Sur
 Republic of the Philippines
Department of Environment and Natural Resources
PROVINCIAL ENVIRONMENT AND NATURAL RESOURCES OFFICE
RXI-4, Digos City
Province of Davao del Sur

WORKSHEET
Fund 101
For the quarter ending September 30, 2022

Account Unadjusted Trial Balance Adjustments Pre-Closing Trial Balance Closing Entries Statement of Income & Expenses Post Closing Trial Balance Balance Sheet
Code

Account Title Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit

Cash - Collecting Officers 1 01 01 010 2,816.00 - 2,816.00 - 2,816.00 2,816.00

Petty Cash 1 01 01 020 5,000.00 5,000.00 5,000.00 5,000.00
Cash in Bank - Local Currency - CA 1 01 02 020 - -
Cash - Treasury/Agency Deposit, Regular 1 01 04 010 63,912,973.47 63,912,973.47 63,912,973.47 63,912,973.47
Cash - Treasury/Agency Deposit, Special Account 1 01 04 020 - -
Cash - Treasury/Agency Deposit, Trust 1 01 04 030 3,587,650.00 3,587,650.00 3,587,650.00 3,587,650.00
Cash - MDS - Regular 1 01 04 040 (0.00) (0.00) (0.00) (0.00)
Cash - MDS - Trust 1 01 04 060 - -
Accounts Receivable 1 03 01 010 - -
Operating Lease Receivable 1 03 02 010 75,064.02 75,064.02 75,064.02 75,064.02
Due from National Government Agencies 1 03 03 010 - -
Due from Local Government Units 1 03 03 030 - -
Due from Bureaus 1 03 04 020 - -
Due from Operating Units 1 03 04 040 - -
Due from Other Funds 1 03 04 050 23,735.71 - - 23,735.71 23,735.71 23,735.71
Receivables-Disallowances/Charges 1 03 99 010 1,507,904.20 1,507,904.20 1,507,904.20 1,507,904.20
Due From Officers & Employees 1 03 99 020 265,560.36 265,560.36 265,560.36 265,560.36
Due from NGOs/POs 1 03 99 030 - - -
Other Receivables 1 03 09 990 3,021.52 3,021.52 3,021.52 3,021.52
Office Supplies Inventory 1 04 04 010 - -
Accountable Forms Inventory 1 04 04 020 - -
Land 1 06 01 010 150,000.00 150,000.00 - 150,000.00 150,000.00
Land Improvements, Reforestation Projects 1 06 02 020 149,813,503.21 149,813,503.21 - 149,813,503.21 149,813,503.21
Other Land Improvements 1 06 02 990 7,236,500.41 7,236,500.41 - 7,236,500.41 7,236,500.41
Accumulated Dep'n - Other Land Improvements 1 06 02 991 1,765,355.00 - 1,765,355.00 1,765,355.00 1,765,355.00
Flood Control Systems 1 06 03 020 - -
Accumulated Dep'n - Flood Control Systems 1 06 03 021 - -
Water Supply Systems 1 06 03 040 - -
Accumulated Dep'n - Water Supply Systems 1 06 03 041 - -
Power Supply Systems 1 06 03 050 - -
Accumulated Dep'n - Power Supply Systems 1 06 03 051 - -
Buildings 1 06 04 010 35,361,567.33 35,361,567.33 35,361,567.33 35,361,567.33
Accumulated Depreciation - Buildings 1 06 04 011 9,055,966.09 - 9,055,966.09 9,055,966.09 9,055,966.09
Accumulated Impairment Losses - Buildings 1 06 04 012 - - - -
Other Structures 1 06 04 990 11,924,261.13 11,924,261.13 - 11,924,261.13 11,924,261.13
Accumulated Dep'n - Other Structures 1 06 04 991 55,974.96 - 55,974.96 55,974.96 55,974.96
Machinery 1 06 05 010 - - - -
Accumulated Dep'n - Machinery 1 06 05 011 - - - -
Office Equipment 1 06 05 020 2,366,445.64 2,366,445.64 - 2,366,445.64 2,366,445.64
Accumulated Dep'n - Office Equipt. 1 06 05 021 1,374,439.51 - 1,374,439.51 1,374,439.51 1,374,439.51
Information and Communication Technology Equipment 1 06 05 030 14,045,628.46 14,045,628.46 - 14,045,628.46 14,045,628.46
Accumulated Depreciation - Info. and Comm. 1 06 05 031 7,697,166.81 - 7,697,166.81 7,697,166.81 7,697,166.81
Agricultural and Forestry Equipt. 1 06 05 040 - - - -
Accumulated Dep'n - Agricultural & Forestry Equipt. 1 06 05 041 - - - -
Communication Equipt. 1 06 05 070 132,485.75 132,485.75 - 132,485.75 132,485.75
Accumulated Dep'n - Communication Equipt. 1 06 05 071 118,467.16 - 118,467.16 118,467.16 118,467.16
Disaster Response and Rescue Equipment 1 06 05 090 12,900.00 12,900.00 - 12,900.00 12,900.00
Accum. Depn - Disaster Response Equipt. 1 06 05 091 667.96 - 667.96 667.96 667.96
Medical Equipment 1 06 05 110 - -
Accumulated Depreciation - Medical Equipment 1 06 05 111 - -
Sports Equipt 1 06 05 130 - -
Accum. Depn.- Sports Equipt. 1 06 05 131 - -

4
 Account Unadjusted Trial Balance Adjustments Pre-Closing Trial Balance Closing Entries Statement of Income & Expenses Post Closing Trial Balance Balance Sheet
Code

Account Title Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Technical & Scientific Equipt. 1 06 05 140 4,162,973.00 4,162,973.00 - 4,162,973.00 4,162,973.00
Accumulated Dep'n - Tech. & Scientific Equipt. 1 06 05 141 2,108,405.53 - 2,108,405.53 2,108,405.53 2,108,405.53
Other Equipment 1 06 05 990 2,816,317.00 2,816,317.00 - 2,816,317.00 2,816,317.00
Accumulated Dep'n - Other Equipt. 1 06 05 991 2,914,350.16 - 2,914,350.16 2,914,350.16 2,914,350.16
Motor Vehicles 1 06 06 010 6,861,247.48 6,861,247.48 - 6,861,247.48 6,861,247.48
Accumulated Dep'n - Motor Vehicles 1 06 06 011 3,908,676.21 - 3,908,676.21 3,908,676.21 3,908,676.21
Watercrafts 1 06 06 040 - - - -
Accumulated Dep'n - Watercrafts 1 06 06 041 - - - -
Other Transportation Equipment 1 06 06 990 - - - -
Accumulated Dep'n - Other Transportation Eqpt. 1 06 06 991 - - - -
Furniture & Fixtures 1 06 07 010 1,001,941.33 1,001,941.33 - 1,001,941.33 1,001,941.33
Accumulated Dep'n - Furniture & Fixtures 1 06 07 011 582,510.14 - 582,510.14 582,510.14 582,510.14
Books 1 06 07 020 - -
Accumulated Depreciation - Books 1 06 07 021 - -
Work/Zoo Animals 1 06 99 010 - -
Other Property, Plant & Equipt. 1 06 99 990 63,182.36 63,182.36 - 63,182.36 63,182.36
Accumulated Dep'n - Other Property,Plant,Equipt. 1 06 99 991 56,802.73 - 56,802.73 56,802.73 56,802.73
Construction in Progress - Land Improvements 1 06 98 010 422,072,178.20 422,072,178.20 - 422,072,178.20 422,072,178.20
Construction in Progress - Infrastructure Assets 1 06 98 020 - - - -
Construction in Progress - Buildings and Other Structures 1 06 98 030 2,990,712.07 2,990,712.07 - 2,990,712.07 2,990,712.07
Computer Software 1 08 01 020 195,999.00 195,999.00 - 195,999.00 195,999.00
Accumulated Amortization - Computer Software 1 08 01 021 - - - -
Advances for Payroll 1 99 01 020 - - - -
Advances to Special Disbursing Officer 1 99 01 030 - - - -
Advances to Officers & Employees 1 99 01 040 - - - -
Advances to Contractors 1 99 02 010 158,625.20 158,625.20 - 158,625.20 158,625.20
Prepaid Rent 1 99 02 020 - - - -
Prepaid Registration 1 99 02 030 - - - -
Prepaid Insurance 1 99 02 050 248,347.08 248,347.08 - 248,347.08 248,347.08
Other Prepayments 1 99 02 990 - - - -
Guaranty Deposits 1 99 03 020 - - - -
Other Deposits 1 99 03 990 - - - -
Confiscated Property/Assets 1 99 99 040 1,234,522.88 1,234,522.88 - 1,234,522.88 1,234,522.88
Accumulated Impairment Loss - Confiscated Property/Assets 1 99 99 041 - - - -
Other Assets 1 99 99 990 554,770.36 554,770.36 - 554,770.36 554,770.36
Accounts Payable 2 01 01 010 49,542.27 - 49,542.27 49,542.27 49,542.27
Due to Officers & Employees 2 01 01 020 (0.00) - (0.00) (0.00) (0.00)
Tax Refunds Payable 2 01 03 010 - - - -
Due to BIR 2 02 01 010 603,082.34 - 603,082.34 603,082.34 603,082.34
Due to GSIS 2 02 01 020 74,395.22 - 74,395.22 74,395.22 74,395.22
Due to Pag-ibig 2 02 01 030 51,726.43 - 51,726.43 51,726.43 51,726.43
Due to Philhealth 2 02 01 040 2,961.32 - 2,961.32 2,961.32 2,961.32
Due to NGAs 2 02 01 050 - - - -
Due to Other Funds 2 03 01 050 23,735.71 - 23,735.71 23,735.71 23,735.71
Trust Liabilities 2 04 01 010 - - - -
Guaranty/Security Deposits Payable 2 04 01 040 24,444,178.86 - 24,444,178.86 24,444,178.86 24,444,178.86
Other Deferred Credits 2 05 01 990 - - - -
Other Unearned Revenue 2 05 02 990 - - - -
Other Payables 2 99 99 990 25,410.47 - 25,410.47 25,410.47 25,410.47
Accumulated Surplus(Deficit) 3 01 01 010 586,432,413.46 - 586,432,413.46 - 3 91,441,604.83 677,874,018.29 677,874,018.29
Revenue & Expense Summary 3 03 01 010 - 2 85,017,564.58 1 176,459,169.41
- 3 91,441,604.83
Business Tax 4 01 03 030 - 1 - -
Tax on Forest Products 4 01 03 060 - 1 - -
Permit Fees 4 02 01 010 65,100.00 - 65,100.00 1 65,100.00 65,100.00
Registration Fees 4 02 01 020 84,810.00 - 84,810.00 1 84,810.00 84,810.00
Clearance and Certification Fees 4 02 01 040 152,960.00 - 152,960.00 1 152,960.00 152,960.00
Inspection Fees 4 02 01 100 6,200.00 - 6,200.00 1 6,200.00 6,200.00
Verification and Authentication Fees 4 02 01 110 - - 1 - -
Processing Fees 4 02 01 130 185,410.00 - 185,410.00 1 185,410.00 185,410.00
Other Service Income 4 02 01 990 35,000.00 - 35,000.00 1 35,000.00 35,000.00

5
 Account Unadjusted Trial Balance Adjustments Pre-Closing Trial Balance Closing Entries Statement of Income & Expenses Post Closing Trial Balance Balance Sheet
Code

Account Title Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Rent/Lease Income 4 02 02 050 62,933,679.52 - 62,933,679.52 1 62,933,679.52 62,933,679.52
Sales Revenue 4 02 02 160 - - 1 - -
Fines and Penalties - Business Income 4 02 02 230 - - 1 - -
Other Business Income 4 02 02 990 219,005.00 - 219,005.00 1 219,005.00 219,005.00
Subsidy from National Government 4 03 01 010 112,670,804.37 - 112,670,804.37 1 112,670,804.37 112,670,804.37
Subsidy from Central Office 4 03 01 060 1 - -
Donations in Kind 4 04 02 020 1 - -
Gain on Sale of Property, Plant and Equipment 4 05 01 040 1 - -
Other Gains 4 05 01 990 19,652.50 19,652.50 1 19,652.50 19,652.50
Gain on Sale of Unserviceable Property 4 05 01 130 1 - -
Miscellaneous Income 4 06 99 990 86,548.02 86,548.02 1 86,548.02 86,548.02
Salaries & Wages - Regular 5 01 01 010 35,941,466.47 35,941,466.47 2 35,941,466.47 35,941,466.47
Salaries and Wages - Casual/Contractual 5 01 01 020 - 2 - -
PERA 5 01 02 010 2,729,907.19 2,729,907.19 2 2,729,907.19 2,729,907.19
Representation Allowance 5 01 02 020 403,750.00 403,750.00 2 403,750.00 403,750.00
Transportation Allowance 5 01 02 030 191,250.00 191,250.00 2 191,250.00 191,250.00
Clothing/Uniform Allowance 5 01 02 040 930,000.00 930,000.00 2 930,000.00 930,000.00
Productivity Incentive Allowance 5 01 02 080 2 - -
Honoraria 5 01 02 100 2 - -
Hazard Pay 5 01 02 110 - - 2 - -
Longevity Pay 5 01 02 120 - 2 - -
Year End Bonus 5 01 02 140 - - 2 - -
Cash Gift 5 01 02 150 - - 2 - -
Mid Year Bonus 5 01 02 160 3,987,422.00 3,987,422.00 2 3,987,422.00 3,987,422.00
Other Bonuses/Allow. 5 01 02 990 3,620,464.96 3,620,464.96 2 3,620,464.96 3,620,464.96
Retirement and Life Insurance Premiums 5 01 03 010 4,303,278.83 4,303,278.83 2 4,303,278.83 4,303,278.83
Pag-IBIG Contributions 5 01 03 020 135,400.00 135,400.00 2 135,400.00 135,400.00
PhilHealth Contributions 5 01 03 030 581,664.45 581,664.45 2 581,664.45 581,664.45
Employees Compensation Insurance Premiums 5 01 03 040 136,600.00 136,600.00 2 136,600.00 136,600.00
Terminal Leave Benefits 5 01 04 030 - 2 - -
Other Personnel Benefits 5 01 04 990 125,576.23 125,576.23 2 125,576.23 125,576.23
Traveling Expense - Local 5 02 01 010 2,492,378.17 2,492,378.17 2 2,492,378.17 2,492,378.17
Traveling Expense - Foreign 5 02 01 020 - 2 - -
Training Expenses 5 02 02 010 2,008,934.00 2,008,934.00 2 2,008,934.00 2,008,934.00
Scholarship Grants/Expenses 5 02 02 020 2 - -
Office Supplies Expenses 5 02 03 010 251,204.62 251,204.62 2 251,204.62 251,204.62
Accountable Forms Expense 5 02 03 020 50,970.00 50,970.00 2 50,970.00 50,970.00
Animal/Zoological Supplies Expenses 5 02 03 040 2 - -
Drugs and Medicine Expenses 5 02 03 070 488,000.00 488,000.00 2 488,000.00
- 488,000.00
-
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080
Fuel, Oil and Lubricants Expenses 5 02 03 090 1,897,633.25 1,897,633.25 2 1,897,633.25 1,897,633.25
Agricultural and Marine Supplies Expenses 5 02 03 100 - 2 - -
Semi Expendable Machinery & Eqpt. Exp 5 02 03 210 1,386,603.30 1,386,603.30 2 1,386,603.30 1,386,603.30
Semi Expendable Furniture & Fixture Exp 5 02 03 220 123,175.00 123,175.00 2 123,175.00 123,175.00
Other Supplies and Materials Expenses 5 02 03 990 683,573.50 683,573.50 2 683,573.50 683,573.50
Water Expenses 5 02 04 010 57,387.49 57,387.49 2 57,387.49 57,387.49
Electricity Expenses 5 02 04 020 1,396,767.06 1,396,767.06 2 1,396,767.06 1,396,767.06
Postage and Courier Services 5 02 05 010 6,000.00 6,000.00 2 6,000.00 6,000.00
Telephone Expenses 5 02 05 020 84,176.12 84,176.12 2 84,176.12 84,176.12
Internet Subscription Expenses 5 02 05 030 455,288.28 455,288.28 2 455,288.28 455,288.28
Cable, Satellite, Telegraph and Radio Expenses 5 02 05 040 500.00 500.00 2 500.00 500.00
Survey Expenses 5 02 07 010 - 2 - -
Extraordinary and Miscellaneous Expenses 5 02 10 030 - 2 - -
Legal Services 5 02 11 010 - 2 - -
Auditing Services 5 02 11 020 26,255.56 26,255.56 2 26,255.56 26,255.56
Consultancy Services 5 02 11 030 - 2 - -
Other Professional Services 5 02 11 990 2,867,797.29 2,867,797.29 2 2,867,797.29 2,867,797.29
Janitorial Services 5 02 12 020 276,756.89 276,756.89 2 276,756.89 276,756.89
Security Services 5 02 12 030 199,992.00 199,992.00 2 199,992.00 199,992.00
Other General Services 5 02 12 990 9,948,875.14 9,948,875.14 2 9,948,875.14 9,948,875.14
Repairs and Maintenance - Land Improv. Refo Projects 5 02 13 020 521,900.00 521,900.00 2 521,900.00 521,900.00
Repairs and Maintenance - Infrastructure Assets 5 02 13 030 - 2 - -

6
 Account Unadjusted Trial Balance Adjustments Pre-Closing Trial Balance Closing Entries Statement of Income & Expenses Post Closing Trial Balance Balance Sheet
Code

Account Title Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit Debit Credit
Repairs and Maintenance - Building and Other Structures 5 02 13 040 761,254.77 761,254.77 2 761,254.77 761,254.77
Repairs and Maintenance - Machinery and Equipment 5 02 13 050 79,950.00 79,950.00 2 79,950.00 79,950.00
Repairs and Maintenance - Transportation Equipment 5 02 13 060 622,907.90 622,907.90 2 622,907.90 622,907.90
Repairs and Maintenance - Furniture and Fixtures 5 02 13 070 8,500.00 8,500.00 2 8,500.00 8,500.00
Repairs and Maintenance - Semi Expendable Machinery & Eqpt 5 02 13 210 2 - -
Repairs and Maintenance - Semi Expendable Furniture and Fixtures 5 02 13 220 2 - -
Repairs and Maintenance - Others 5 02 13 980 2 - -
Repairs and Maintenance - Other PPE 5 02 13 990 2 - -
Assistance to NGO/Civil Society Org. 5 02 14 050 2 - -
Taxies, Duties&Licenses 5 02 15 010 - 2 - -
Fidelity Bond Premium 5 02 15 020 69,978.75 69,978.75 2 69,978.75 69,978.75
Insurance Expenses 5 02 15 030 258,895.69 258,895.69 2 258,895.69 258,895.69
Labor and Wages 5 02 16 010 - 2 - -
Advertising Expense 5 02 99 010 - 2 - -
Printing and Publication Expenses 5 02 99 020 23,800.00 23,800.00 2 23,800.00 23,800.00
Representation Expenses 5 02 99 030 105,600.00 105,600.00 2 105,600.00 105,600.00
Transportation & Delivery Exp. 5 02 99 040 8,217.28 8,217.28 2 8,217.28 8,217.28
Rent/Lease Expenses 5 02 99 050 - 2 - -
Membership Dues & Contributions to Organizations 5 02 99 060 - 2 - -
Subscription Expenses 5 02 99 070 - 2 - -
Donations 5 02 99 080 - 2 - -
Other Maintenance and Operating Expenses 5 02 99 990 2,050,689.47 2,050,689.47 2 2,050,689.47 2,050,689.47
Bank Charges 5 03 01 040 - 2 - -
Depreciation - Land Improvements 5 05 01 020 35,865.00 35,865.00 2 35,865.00 35,865.00
Depreciation - Infrastructure Assets 5 05 01 030 - 2 - -
Depreciation - Buildings and Other Structures 5 05 01 040 536,722.20 536,722.20 2 536,722.20 536,722.20
Depreciation - Machinery and Equipment 5 05 01 050 1,774,103.20 1,774,103.20 2 1,774,103.20 1,774,103.20
Depreciation - Transportation Equipment 5 05 01 060 344,930.36 344,930.36 2 344,930.36 344,930.36
Depreciation - Furniture, Fixtures and Books 5 05 01 070 25,202.16 25,202.16 2 25,202.16 25,202.16
Depreciation - Other PPE 5 05 01 990 - 2 - -

Excess of Income Over Expenses 91,441,604.83

GRAND TOTAL 817,805,397.75 817,805,397.75 - - 817,805,397.75 817,805,397.75 352,918,338.82 352,918,338.82 176,459,169.41 176,459,169.41 732,787,833.17 732,787,833.17 732,787,833.17 732,787,833.17
- - - - - -
1 To close Income Account to Revenue & Expense Summary
2 To close Expense account to Revenue & Expense Summary
3 To close the balance of Revenue & Expense Summary to Accumulated Surplus (Deficit)

Certified Correct:

ANGELLE MAYE CARNECER, CPA, MBA

Concurrent Accountant of PENRO Davao del Sur

7
 Republic of the Philippines
Department of Environment and Natural Resources
PROVINCIAL ENVIRONMENT AND NATURAL RESOURCES OFFICE
RXI-4, Digos City
Province of Davao del Sur

Pre-Closing Trial Balance

As of September 30, 2022
Fund 101

Account Title Acct. Code Debit Credit

Cash - Collecting Officer 1 01 01 010 2,816.00
Petty Cash 1 01 01 020 5,000.00
Cash - Treasury/Agency Deposit, Regular 1 01 04 010 63,912,973.47
Cash - Treasury/Agency Deposit, Trust 1 01 04 030 3,587,650.00
Operating Lease Receivable 1 03 02 010 75,064.02
Due from National Government Agencies 1 03 03 010 -
Due from Local Government Units 1 03 03 030 -
Due from Other Funds - Trust Fund 1 03 04 050 23,735.71
Receivables-Disallowances/Charges 1 03 99 010 1,507,904.20
Due From Officers & Employees 1 03 99 020 265,560.36
Due from NGOs/Pos 1 03 99 030 -
Other Receivables 1 03 99 990 3,021.52
Office Supplies Inventory 1 04 04 010 -
Accountable Forms Inventory 1 04 04 020 -
Land 1 06 01 010 150,000.00
Land Improvements, Reforestation Projects 1 06 02 020 149,813,503.21
Other Land Improvements 1 06 02 990 7,236,500.41
Accumulated Dep'n - Other Land Improvements 1 06 02 991 1,765,355.00
Buildings 1 06 04 010 35,361,567.33
Accumulated Depreciation - Buildings 1 06 04 011 9,055,966.09
Accumulated Impairment Losses - Buildings 1 06 04 012 -
Other Structures 1 06 04 990 11,924,261.13
Accumulated Dep'n - Other Structures 1 06 04 991 55,974.96
Machinery 1 06 05 010 -
Accumulated Dep'n - Machinery 1 06 05 011 -
Office Equipment 1 06 05 020 2,366,445.64
Accumulated Dep'n - Office Equipt. 1 06 05 021 1,374,439.51
Information and Communication Technology Equipment 1 06 05 030 14,045,628.46
Accumulated Depreciation - Info. and Comm. 1 06 05 031 7,697,166.81
Agricultural and Forestry Equipt. 1 06 05 040 -
Accumulated Dep'n - Agricultural & Forestry Equipt. 1 06 05 041 -
Communication Equipt. 1 06 05 070 132,485.75
Accumulated Dep'n - Communication Equipt. 1 06 05 071 118,467.16
Disaster Response and Rescue Equipment 1 06 05 090 12,900.00
Accum. Depn - Disaster Response Equipt. 1 06 05 091 667.96
Medical Equipment 1 06 05 110 -
Accumulated Depreciation - Medical Equipment 1 06 05 111 -
Sports Equipt 1 06 05 130 -
Accum. Depn.- Sports Equipt. 1 06 05 131 -
Technical & Scientific Equipt. 1 06 05 140 4,162,973.00
Accumulated Dep'n - Tech. & Scientific Equipt. 1 06 05 141 2,108,405.53
Other Equipment 1 06 05 990 2,816,317.00
Accumulated Dep'n - Other Machinery & Equipt. 1 06 05 991 2,914,350.16
Motor Vehicles 1 06 06 010 6,861,247.48
Accumulated Dep'n - Motor Vehicles 1 06 06 011 3,908,676.21
Furniture & Fixtures 1 06 07 010 1,001,941.33
Accumulated Dep'n - Furniture & Fixtures 1 06 07 011 582,510.14
Books 1 06 07 020 -
Accumulated Depreciation - Books 1 06 07 021 -
Work/Zoo Animals 1 06 99 010 -
Other Property, Plant & Equipt. 1 06 99 990 63,182.36

8
 Account Title Acct. Code Debit Credit
Accumulated Dep'n - Other Property,Plant,Equipt. 1 06 99 991 56,802.73
Construction in Progress - Land Improvements 1 06 98 010 422,072,178.20
Construction in Progress - Buildings and Other Structures 1 06 98 030 2,990,712.07
Computer Software 1 08 01 020 195,999.00
Accumulated Amortization - Computer Software 1 08 01 021 -
Advances to Special Disbursing Officer 1 99 01 030 -
Advances to Officers & Employees 1 99 01 040 -
Advances to Contractors 1 99 02 010 158,625.20
Prepaid Registration 1 99 02 030 -
Prepaid Insurance 1 99 02 050 248,347.08
Other Prepayments 1 99 02 990 -
Guaranty Deposits 1 99 03 020 -
Other Deposits 1 99 03 020 -
Confiscated Property/Assets 1 99 99 040 1,234,522.88
Accumulated Impairment Loss - Confiscated Property/Assets 1 99 99 041 -
Other Assets 1 99 99 990 554,770.36
Accounts Payable 2 01 01 010 49,542.27
Due to Officers & Employees 2 01 01 020 (0.00)
Due to BIR 2 02 01 010 603,082.34
Due to GSIS 2 02 01 020 74,395.22
Due to Pag-ibig 2 02 01 030 51,726.43
Due to Philhealth 2 02 01 040 2,961.32
Due to Bureaus 2 03 01 020 -
Due to Other Funds 2 03 01 050 23,735.71
Guaranty/Security Deposits Payable 2 04 01 040 24,444,178.86
Other Deferred Credits 2 05 01 990 -
Other Payables 2 99 99 990 25,410.47
Accumulated Surplus(Deficit) 3 01 01 010 586,432,413.46
Tax on Forest Products 4 01 03 060 -
Permit Fees 4 02 01 010 65,100.00
Registration Fees 4 02 01 020 84,810.00
Clearance and Certification Fees 4 02 01 040 152,960.00
Inspection Fees 4 02 01 100 6,200.00
Verification and Authentication Fees 4 02 01 110 -
Processing Fees 4 02 01 130 185,410.00
Other Service Income 4 02 01 990 35,000.00
Rent/Lease Income 4 02 02 050 62,933,679.52
Other Business Income 4 02 02 990 219,005.00
Subsidy from National Government 4 03 01 010 112,670,804.37
Other Gains 4 05 01 990 19,652.50
Gain on Sale of Unserviceable Property 4 05 01 130 -
Miscellaneous Income 4 06 99 990 86,548.02
Salaries & Wages - Regular 5 01 01 010 35,941,466.47
Salaries and Wages - Casual/Contractual 5 01 01 020 -
PERA 5 01 02 010 2,729,907.19
Representation Allowance 5 01 02 020 403,750.00
Transportation Allowance 5 01 02 030 191,250.00
Clothing/Uniform Allowance 5 01 02 040 930,000.00
Longevity Pay 5 01 02 120 -
Other Bonuses/Allow. 5 01 02 990 3,620,464.96
Retirement and Life Insurance Premiums 5 01 03 010 4,303,278.83
Pag-IBIG Contributions 5 01 03 020 135,400.00
PhilHealth Contributions 5 01 03 030 581,664.45
Employees Compensation Insurance Premiums 5 01 03 040 136,600.00
Terminal Leave Benefits 5 01 04 030 -
Other Personnel Benefits 5 01 04 990 125,576.23
Traveling Expense - Local 5 02 01 010 2,492,378.17
Training Expenses 5 02 02 010 2,008,934.00
Office Supplies Expenses 5 02 03 010 251,204.62
Accountable Forms Expense 5 02 03 020 50,970.00
Medical, Dental and Laboratory Supplies Expenses 5 02 03 080 -
Fuel, Oil and Lubricants Expenses 5 02 03 090 1,897,633.25
Semi Expendable Machinery & Eqpt. Exp 5 02 03 210 1,386,603.30
Semi Expendable Furniture & Fixture Exp 5 02 03 220 123,175.00
Other Supplies and Materials Expenses 5 02 03 990 683,573.50
Water Expenses 5 02 04 010 57,387.49
Electricity Expenses 5 02 04 020 1,396,767.06
Postage and Courier Services 5 02 05 010 6,000.00
Telephone Expenses 5 02 05 020 84,176.12

9
 Account Title Acct. Code Debit Credit
Internet Subscription Expenses 5 02 05 030 455,288.28
Cable, Satellite, Telegraph and Radio Expenses 5 02 05 040 500.00
Extraordinary and Miscellaneous Expenses 5 02 10 030 -
Legal Services 5 02 11 010 -
Auditing Expenses 5 02 11 020 26,255.56
Other Professional Services 5 02 11 990 2,867,797.29
Janitorial Services 5 02 12 030 276,756.89
Security Services 5 02 12 030 199,992.00
Other General Services 5 02 12 990 9,948,875.14
Repairs and Maintenance - Buildings and Other Structures 5 02 13 040 761,254.77
Repairs and Maintenance - Machinery and Equipment 5 02 13 050 79,950.00
Repairs and Maintenance - Transportation Equipment 5 02 13 060 622,907.90
Repairs and Maintenance - Others 5 02 13 980 -
Taxies, Duties&Licenses 5 02 15 010 -
Fidelity Bond Premium 5 02 15 020 69,978.75
Insurance Expenses 5 02 15 030 258,895.69
Advertising Expense 5 02 99 010 -
Printing and Publication Expenses 5 02 99 020 23,800.00
Representation Expenses 5 02 99 030 105,600.00
Transportation & Delivery Exp. 5 02 99 040 8,217.28
Rent/Lease Expenses 5 02 99 050 -
Subscription Expenses 5 02 99 070 -
Other Maintenance and Operating Expenses 5 02 99 990 2,050,689.47
Depreciation - Land Improvements 5 05 01 020 35,865.00
Depreciation - Infrastructure Assets 5 05 01 030 -
Depreciation - Buildings and Other Structures 5 05 01 040 536,722.20
Depreciation - Machinery and Equipment 5 05 01 050 1,774,103.20
Depreciation - Transportation Equipment 5 05 01 060 344,930.36
Depreciation - Furniture, Fixtures and Books 5 05 01 070 25,202.16
Amortization-Intangible Assets 5 05 02 010 -

GRAND TOTAL 817,805,397.75 817,805,397.75

-

Certified Correct:

ANGELLE MAYE CARNECER, CPA, MBA

Concurrent Accountant of PENRO Davao del Sur

10
 Republic of the Philippines
Department of Environment and Natural Resources
PROVINCIAL ENVIRONMENT AND NATURAL RESOURCES OFFICE
RXI-4, Digos City
Province of Davao del Sur

Post-Closing Trial Balance

As of September 30, 2022
Fund 101

Account Title Acct. Code Debit Credit

Cash - Collecting Officer 1 01 01 010 2,816.00
Petty Cash 1 01 01 020 5,000.00
Cash - Treasury/Agency Deposit, Regular 1 01 04 010 63,912,973.47
Cash - Treasury/Agency Deposit, Trust 1 01 04 030 3,587,650.00
Operating Lease Receivable 1 03 02 010 75,064.02
Due from National Government Agencies 1 03 03 010 -
Due from Local Government Units 1 03 03 030 -
Due from Other Funds - Trust Fund 1 03 04 050 23,735.71
Receivables-Disallowances/Charges 1 03 99 010 1,507,904.20
Due From Officers & Employees 1 03 99 020 265,560.36
Due from NGOs/Pos 1 03 99 030 -
Other Receivables 1 03 99 990 3,021.52
Office Supplies Inventory 1 04 04 010 -
Land 1 06 01 010 150,000.00
Land Improvements, Reforestation Projects 1 06 02 020 149,813,503.21
Other Land Improvements 1 06 02 990 7,236,500.41
Accumulated Dep'n - Other Land Improvements 1 06 02 991 1,765,355.00
Buildings 1 06 04 010 35,361,567.33
Accumulated Depreciation - Buildings 1 06 04 011 9,055,966.09
Accumulated Impairment Losses - Buildings 1 06 04 012 -
Other Structures 1 06 04 990 11,924,261.13
Accumulated Dep'n - Other Structures 1 06 04 991 55,974.96
Machinery 1 06 05 010 -
Accumulated Dep'n - Machinery 1 06 05 011 -
Office Equipment 1 06 05 020 2,366,445.64
Accumulated Dep'n - Office Equipt. 1 06 05 021 1,374,439.51
Information and Communication Technology Equipment 1 06 05 030 14,045,628.46
Accumulated Depreciation - Info. and Comm. 1 06 05 031 7,697,166.81
Agricultural and Forestry Equipt. 1 06 05 040 -
Accumulated Dep'n - Agricultural & Forestry Equipt. 1 06 05 041 -
Communication Equipt. 1 06 05 070 132,485.75
Accumulated Dep'n - Communication Equipt. 1 06 05 071 118,467.16
Disaster Response and Rescue Equipment 1 06 05 090 12,900.00
Accum. Depn - Disaster Response Equipt. 1 06 05 091 667.96
Technical & Scientific Equipt. 1 06 05 140 4,162,973.00
Accumulated Dep'n - Tech. & Scientific Equipt. 1 06 05 141 2,108,405.53
Other Equipment 1 06 05 990 2,816,317.00
Accumulated Dep'n - Other Machinery & Equipt. 1 06 05 991 2,914,350.16

11
Motor Vehicles 1 06 06 010 6,861,247.48
Accumulated Dep'n - Motor Vehicles 1 06 06 011 3,908,676.21
Furniture & Fixtures 1 06 07 010 1,001,941.33
Accumulated Dep'n - Furniture & Fixtures 1 06 07 011 582,510.14
Other Property, Plant & Equipt. 1 06 99 990 63,182.36
Accumulated Dep'n - Other Property,Plant,Equipt. 1 06 99 991 56,802.73
Construction in Progress - Land Improvements 1 06 98 010 422,072,178.20
Construction in Progress - Buildings and Other Structur 1 06 98 030 2,990,712.07
Computer Software 1 08 10 020 195,999.00
Accumulated Amortization - Computer Software 1 08 10 021 -
Advances to Special Disbursing Officer 1 99 01 030 -
Advances to Officers & Employees 1 99 01 040 -
Advances to Contractors 1 99 02 010 158,625.20
Prepaid Registration 1 99 02 030 -
Prepaid Insurance 1 99 02 050 248,347.08
Other Prepayments 1 99 02 990 -
Guaranty Deposits 1 99 03 020 -
Other Deposits 1 99 03 990 -
Confiscated Property/Assets 1 99 99 040 1,234,522.88
Accumulated Impairment Loss - Confiscated Property 1 99 99 041 -
Other Assets 1 99 99 990 554,770.36
Accounts Payable 2 01 01 010 49,542.27
Due to Officers & Employees 2 01 01 020 (0.00)
Due to BIR 2 02 01 010 603,082.34
Due to GSIS 2 02 01 020 74,395.22
Due to Pag-ibig 2 02 01 030 51,726.43
Due to Philhealth 2 02 01 040 2,961.32
Due to Bureaus 2 03 01 020 -
Due to Other Funds 2 03 01 050 23,735.71
Guaranty/Security Deposits Payable 2 04 01 040 24,444,178.86
Other Deferred Credits 2 05 01 990 -
Other Payables 2 99 99 990 25,410.47
Accumulated Surplus(Deficit) 3 01 01 010 677,874,018.29

GRAND TOTAL 732,787,833.17 732,787,833.17

-

Certified Correct:

ANGELLE MAYE CARNECER, CPA, MBA

Concurrent Accountant of PENRO Davao del Sur

12
 Annex A1
Republic of the Philippines
Department of Environment and Natural Resources
PROVINCIAL ENVIRONMENT AND NATURAL RESOURCES OFFICE
RXI-4, Digos City
Province of Davao del Sur

Detailed Statement of Financial Position

As of September 30, 2022
Fund 101

2022 2021
ASSETS

Current Assets

Cash and Cash Equivalents 67,508,439.47 2,451,058.00

Cash on Hand 7,816.00 558.00

Cash - Collecting Officer 2,816.00 558.00
Petty Cash 5,000.00 -

Treasury/Agency Cash Accounts 67,500,623.47 2,450,500.00

Cash - Treasury/Agency Deposit, Regular 63,912,973.47 -
Cash - Treasury/Agency Deposit, Trust 3,587,650.00 2,450,500.00

Receivables 1,875,285.81 1,893,920.78

Lease Receivable 75,064.02 75,064.02

Operating Lease Receivable 75,064.02 75,064.02
Allowance for Impairment - Operating Lease Receivable - -
Net Value - Operating Lease Receivable 75,064.02 75,064.02

Inter-Agency Receivables - 166,690.97

Due from National Government Agencies - 166,690.97
Due from Local Government Units - -

Intra-Agency Receivables 23,735.71

Due from Other Funds 23,735.71 -

Other Receivables 1,851,550.10 1,652,165.79

Receivables - Disallowances/Charges 1,507,904.20 1,507,904.20
Due from Officers and Employees 265,560.36 117,564.36
Due from Non-Government Organizations/People's Organizations -
Operating Lease Receivable 75,064.02 23,735.71
Other Receivables 3,021.52 2,961.52
Allowance for Impairment - Other Receivables - -
Net Value - Other Receivables 3,021.52 2,961.52
Inventories - -

Inventory Held for Consumption - -

Office Supplies Inventory -
Semi Expendable - Machinery - -
Semi Expendable - Office Equipment - -
Semi Expendable - ICT Equipment - -
Semi Expendable - Medical Equipment - -
Semi Expendable - Other Equipment - -
Semi Expendable - Furniture & Fixtures - -

Other Assets 406,972.28 281,482.95

Prepayments 406,972.28 281,482.95

Advances to Contractors 158,625.20 66,525.20
Prepaid Registration -
Prepaid Insurance 248,347.08 214,957.75
Other Prepayments -
 Deposits (Current Portion) -
Guaranty Deposits -
Other Deposits -
Total Current Assets 69,790,697.56 4,626,461.73

Non - Current Assets

Investment Property - -

Land and Buildings -

Investment Property, Land - -
Accumulated Impairment Losses - Investment Property, Land - I -
Net Value - -

Property, Plant and Equipment 631,373,061.11 667,344,877.36

Land 150,000.00 150,000.00

Land Improvements 155,284,648.62 166,823,077.25

Land Improvements, Reforestation Projects 149,813,503.21 161,316,066.84
Accumulated Impairment Losses - Land Improvements, Reforestation Projects - -
Net Value 149,813,503.21 161,316,066.84
Other Land Improvements 7,236,500.41 7,236,500.41
Accumulated Depreciation - Other Land Improvements (1,765,355.00) (1,729,490.00)
Accumulated Impairment Losses - Other Land Improvements - -
Net Value 5,471,145.41 5,507,010.41

Infrastructure Assets - -
Water Supply Systems - -
Accumulated Depreciation - Water Supply Systems - -
Accumulated Impairment Losses - Water Supply Systems - -
Net Value - -
Power Supply Systems - -
Accumulated Depreciation - Power Supply Systems - -
Accumulated Impairment Losses - Power Supply Systems - -
Net Value - -

Buildings and Other Structures 38,173,887.41 37,965,016.38

Buildings 35,361,567.33 35,361,567.33
Accumulated Depreciation - Buildings (9,055,966.09) (8,525,224.39)
Accumulated Impairment Losses - Buildings -
Net Value 26,305,601.24 26,836,342.94
Other Structures 11,924,261.13 11,178,667.90
Accumulated Depreciation - Other Structures (55,974.96) (49,994.46)
Accumulated Impairment Losses - Other Structures - -
Net Value 11,868,286.17 11,128,673.44

Machinery and Equipment 9,323,252.72 10,098,905.92

Machinery - -
Accumulated Depreciation - Machinery - -
Accumulated Impairment Losses - Machinery - -
Net Value - -
Office Equipment 2,366,445.64 2,215,595.64
Accumulated Depreciation - Office Equipment (1,374,439.51) (1,326,878.79)
Accumulated Impairment Losses - Office Equipment - -
Net Value 992,006.13 888,716.85
Information and Communication Technology Equipment 14,045,628.46 13,260,028.46
Accumulated Depreciation - Information and Communication Technology Equipment (7,697,166.81) (6,762,514.90)
Accumulated Impairment Losses - Information and Communication Technology Equipmen - -
Net Value 6,348,461.65 6,497,513.56
Agricultural and Forestry Equipment - -
Accumulated Depreciation - Agricultural and Forestry Equipment - -
Accumulated Impairment Losses - Agricultural and Forestry Equipment - -
Net Value - -
 Communication Equipment 132,485.75 132,485.75
Accumulated Depreciation - Communication Equipment (118,467.16) (112,493.41)
Accumulated Impairment Losses - Communication Equipment - -
Net Value 14,018.59 19,992.34
Disaster Response and Rescue Equipment 12,900.00 12,900.00
Accumulated Depreciation - Disaster Response and Rescue Equipment (667.96) (667.96)
Accumulated Impairment Losses - Disaster Response and Rescue Equipment - -
Net Value 12,232.04 12,232.04

Medical Equipment - -
Accumulated Depreciation - Medical Equipment - -
Accumulated Impairment Losses - Medical Equipment - -
Net Value - -
Sports Equipment - -
Accumulated Depreciation - Sports Equipment - -
Accumulated Impairment Losses - Sports Equipment - -
Net Value - -

Technical and Scientific Equipment 4,162,973.00 4,100,973.00

Accumulated Depreciation - Technical and Scientific Equipment (2,108,405.53) (1,619,448.84)
Accumulated Impairment Losses - Technical and Scientific Equipment - -
Net Value 2,054,567.47 2,481,524.16

Other Equipment 2,816,317.00 2,816,317.00

Accumulated Depreciation - Other Equipment (2,914,350.16) (2,617,390.03)
Accumulated Impairment Losses - Other Equipment - -
Net Value (98,033.16) 198,926.97

Transportation Equipment 2,952,571.27 3,371,127.88

Motor Vehicles 6,861,247.48 6,265,546.00
Accumulated Depreciation - Motor Vehicles (3,908,676.21) (2,894,418.12)
Accumulated Impairment Losses - Motor Vehicles -
Net Value 2,952,571.27 3,371,127.88

Watercrafts -
Accumulated Depreciation - Watercrafts -
Accumulated Impairment Losses - Watercrafts -
Net Value -
Other Transportation Equipment -
Accumulated Depreciation - Other Transportation Equipment -
Accumulated Impairment Losses - Other Transportation Equipment -
Net Value -

Furniture, Fixtures and Books 419,431.19 444,633.35

Furniture and Fixtures 1,001,941.33 1,001,941.33
Accumulated Depreciation - Furniture and Fixtures (582,510.14) (557,307.98)
Accumulated Impairment Losses - Furniture and Fixtures - -
Net Value 419,431.19 444,633.35
Books -
Accumulated Depreciation - Books -
Accumulated Impairment Losses - Books -
Net Value -

Construction in Progress 425,062,890.27 448,485,736.95

Construction in Progress - Land Improvements 422,072,178.20 445,495,024.88
Construction in Progress - Infrastructure Assets -
Construction in Progress - Buildings and Other Structures 2,990,712.07 2,990,712.07

Other Property, Plant and Equipment 6,379.63 6,379.63

Work/Zoo Animals -
Accumulated Depreciation - Work/Zoo Animals -
Accumulated Impairment Losses - Work/Zoo Animals -
Net Value -
Other Property, Plant and Equipment 63,182.36 63,182.36
Accumulated Depreciation - Other Property, Plant and Equipment (56,802.73) (56,802.73)
 Accumulated Impairment Losses - Other Property, Plant and Equipment -
Net Value 6,379.63 6,379.63

Intangible Assets 195,999.00 195,999.00

Intangible Assets 195,999.00 195,999.00
Computer Software 195,999.00 195,999.00
Accumulated Amortization - Computer Software -
Net Value 195,999.00 195,999.00

Other Assets 1,789,293.24 1,789,293.24

Confiscated Property/Assets 1,234,522.88 1,234,522.88
Accumulated Impairment Losses - Confiscated Property/Assets -
Net Value 1,234,522.88 1,234,522.88
Other Assets 554,770.36 554,770.36
Accumulated Impairment Losses - Other Assets -
Net Value 554,770.36 554,770.36

Total Non-Current Assets 633,358,353.35 669,330,169.60

TOTAL ASSETS 703,149,050.91 673,956,631.33

LIABILITIES AND NET ASSETS/EQUITY

Liabilities

Current Liabilities
Financial Liabilities 49,542.27 8,762,373.77
Payables 49,542.27 8,762,373.77
Accounts Payable 49,542.27 7,607,760.30
Due to Officers and Employees (0.00) 1,154,613.47
Inter-Agency Payables 732,165.31 189,900.17
Inter-Agency Payables 732,165.31 189,900.17
Due to BIR 603,082.34 189,886.25
Due to GSIS 74,395.22
Due to Pag-IBIG 51,726.43
Due to PhilHealth 2,961.32 13.92
Intra-Agency Payables 23,735.71 23,735.71
Due to Bureaus - -
Due to Other Funds 23,735.71 23,735.71
Trust Liabilities 24,444,178.86 24,839,325.26
Guaranty/Security Deposits Payable 24,444,178.86 24,839,325.26
Deferred Credits/Unearned Income - -
Other Deferred Credits - -

Other Payables 25,410.47 293,134.97

Total Current Liabilities 25,275,032.62 34,108,469.88

Non- Current Liabilities

Total Non -Current Liabilities - -

Total Liabilities 25,275,032.62 34,108,469.88

Net Assets/Equity

Equity 677,874,018.29 639,848,161.45

Accumulated Surplus/(Deficit) 677,874,018.29 639,848,161.45

Total Net Assets/Equity 677,874,018.29 639,848,161.45

TOTAL LIABILITIES AND NET ASSETS/EQUITY 703,149,050.91 673,956,631.33

-
 Annex A

Republic of the Philippines

Department of Environment and Natural Resources
PROVINCIAL ENVIRONMENT AND NATURAL RESOURCES OFFICE
RXI-4, Digos City
Province of Davao del Sur

Condensed Statement of Financial Position

As of September 30, 2022
Fund 101

2022 2021
ASSETS
Current Assets
Cash and Cash Equivalents 67,508,439.47 2,451,058.00
Receivables 1,875,285.81 1,893,920.78
Inventories -
Other Current Assets 406,972.28 281,482.95
Total Current Assets 69,790,697.56 4,626,461.73

Non - Current Assets

Investment Property - -
Property, Plant and Equipment 631,373,061.11 667,344,877.36
Intangible Assets 195,999.00 195,999.00
Other Assets 1,789,293.24 1,789,293.24
Total Non-Current Assets 633,358,353.35 669,330,169.60

Total Assets 703,149,050.91 673,956,631.33

LIABILITIES

Current Liabilities
Financial Liabilities 49,542.27 8,762,373.77
Inter-Agency Payables 732,165.31
Intra-Agency Payables 23,735.71 213,635.88
Trust Liabilities 24,444,178.86 24,839,325.26
Deferred Credits/Unearned Income -
Other Payables 25,410.47 293,134.97
Total Current Liabilities 25,275,032.62 34,108,469.88

Non- Current Liabilities

Total Non- Current Liabilities - -

Total Liabilities 25,275,032.62 34,108,469.88

NET ASSETS/EQUITY
Accumulated Surplus/(Deficit) 677,874,018.29 639,848,161.45
Total Net Assets/Equity 677,874,018.29 639,848,161.45

Total Liabilities and Net Assets/Equity 703,149,050.91 673,956,631.33

-
 Republic of the Philippines
Department of Environment and Natural Resources
PROVINCIAL ENVIRONMENT AND NATURAL RESOURCES OFFICE
RXI-4, Digos City
Province of Davao del Sur

Detailed Statement of Financial Performance

As of September 30, 2022
Fund 101

2022 2021
Revenue
Tax Revenue
Tax Revenue - Goods and Services
Tax on Forest Products -
- -

Service and Business Income

Service Income
Permit Fees 65,100.00 127,520.00
Registration Fees 84,810.00 136,440.00
Clearance and Certification Fees 152,960.00 215,375.00
Inspection Fees 6,200.00 16,400.00
Miscellaneous Income 34,063.81
Processing Fees 185,410.00 134,450.00
Fines and Penalties - Service Income - -
Other Service Income 35,000.00 48,000.00
529,480.00 712,248.81
Business Income
Rent/Lease Income 62,933,679.52 173,057,169.85
Other Business Income 219,005.00 494,345.95
63,152,684.52 173,551,515.80

Total Revenue 63,682,164.52 174,263,764.61

Less Current Operating Expenses

Personnel Services
Salaries and Wages
Salaries and Wages - Regular 35,941,466.47 46,696,639.19
Salaries and Wages - Casual/Contractual -
35,941,466.47 46,696,639.19
Other Compensation
Personal Economic Relief Allowance (PERA) 2,729,907.19 3,647,090.35
Representation Allowance (RA) 403,750.00 452,500.00
Transportation Allowance (TA) 191,250.00 245,000.00
Clothing/Uniform Allowance 930,000.00 918,000.00
Longevity Pay -
Overtime and Night Pay
Year End Bonus - 3,902,320.25
Cash Gift - 762,750.00
Mid Year Bonus 3,987,422.00 3,888,688.00
Other Bonuses and Allowances 3,620,464.96 4,748,666.44
11,862,794.15 18,565,015.04

Personnel Benefit Contributions

Retirement and Life Insurance Premiums 4,303,278.83 5,544,275.06
Pag-IBIG Contributions 135,400.00 181,600.00
PhilHealth Contributions 581,664.45 654,001.05
Employees Compensation Insurance Premiums 136,600.00 181,400.00
5,156,943.28 6,561,276.11
 Other Personnel Benefits
Terminal Leave Benefits -
Other Personnel Benefits 125,576.23 70,000.00
125,576.23 70,000.00
Total Personnel Services 53,086,780.13 71,892,930.34
Maintenance and Other Operating Expenses
Traveling Expenses
Traveling Expenses - Local 2,492,378.17 3,725,336.61
2,492,378.17 3,725,336.61
Training and Scholarship Expenses
Training Expenses 2,008,934.00 1,984,055.00
2,008,934.00 1,984,055.00
Supplies and Materials Expenses
Office Supplies Expenses 251,204.62 1,406,813.24
Accountable Forms Expenses 50,970.00
Medical, Dental and Laboratory Supplies Expenses -
Fuel, Oil and Lubricants Expenses 1,897,633.25 1,314,525.66
Semi Expendable Machinery & Eqpt. Exp 1,386,603.30 216,113.77
Semi Expendable Furniture and Fixture Exp 123,175.00 140,310.00
Other Supplies and Materials Expenses 683,573.50 382,869.00
4,881,159.67 3,460,631.67
Utility Expenses
Water Expenses 57,387.49 114,778.44
Electricity Expenses 1,396,767.06 1,509,297.30
1,454,154.55 1,624,075.74
Communication Expenses
Postage and Courier Services 6,000.00 10,000.00
Telephone Expenses 84,176.12 148,451.74
Internet Subscription Expenses 455,288.28 554,540.34
Cable, Satellite, Telegraph and Radio Expenses 500.00 8,300.00
545,964.40 721,292.08
Professional Services
Legal Services -
Survey Expenses 142,374.75
Auditing Services 26,255.56 51,239.95
Consultancy Services -
Other Professional Services 2,867,797.29 5,142,661.14
2,894,052.85 5,336,275.84
General Services
Janitorial Services 276,756.89
Security Services 199,992.00
Other General Services 9,948,875.14 13,696,202.99
10,425,624.03 13,696,202.99

Repairs and Maintenance

Repairs and Maintenance - Investment Property
Repairs and Maintenance - Land Improvements 521,900.00 1,587,000.00
Repairs and Maintenance - Infrastructure Assets - -
 Repairs and Maintenance - Buildings and Other Structures 761,254.77 1,049,777.16
Repairs and Maintenance - Machinery and Equipment 79,950.00 58,840.00
Repairs and Maintenance - Transportation Equipment 622,907.90 1,277,895.99
Repairs and Maintenance - Furniture and Fixtures 8,500.00
Repairs and Maintenance - Semi Expendable Machinery & Equipment - 20,220.00
Repairs and Maintenance - Semi Expendable Furniture & Fixtures -
Repairs and Maintenance - Others -
1,994,512.67 3,993,733.15

Taxes, Insurance Premiums and Other Fees

Taxes, Duties and Licenses -
Fidelity Bond Premiums 69,978.75 40,927.50
Insurance Expenses 258,895.69 334,291.28
328,874.44 375,218.78

Other Maintenance and Operating Expenses

Advertising Expenses -
Printing and Publication Expenses 23,800.00 57,100.00
Representation Expenses 105,600.00 89,900.00
Transportation and Delivery Expenses 8,217.28
Rent/Lease Expenses -
Subscription Expenses -
Other Maintenance and Operating Expenses 2,050,689.47 1,545,330.07
2,188,306.75 1,692,330.07
Total Maintenance and Other Operating Expenses 29,213,961.53 36,609,151.93

Financial Expenses

Total Financial Expenses - -

Non-Cash Expenses
Depreciation
Depreciation - Land Improvements 35,865.00 47,820.00
Depreciation - Infrastructure Assets -
Depreciation - Buildings and Other Structures 536,722.20 715,629.60
Depreciation - Machinery and Equipment 1,774,103.20 2,001,383.31
Depreciation - Transportation Equipment 344,930.36 488,064.59
Depreciation - Furniture, Fixtures and Books 25,202.16 34,418.88
Depreciation - Other Property, Plant and Equipment -
2,716,822.92 3,287,316.38
Amortization
Amortization - Intangible Assets - -

Total Non-Cash Expenses

2,716,822.92 3,287,316.38

Current Operating Expenses 85,017,564.58 111,789,398.65

Surplus (Deficit) from Current Operations (21,335,400.06) 62,474,365.96

Financial Assistance/Subsidy from LGUs, GOCCs
Subsidy from National Government 112,670,804.37 158,150,712.44
- -
Net Financial Assistance/Subsidy 112,670,804.37 158,150,712.44
- -
Surplus (Deficit) for the period 91,441,604.83 220,625,078.40
- -
 Annex B

Republic of the Philippines

Department of Environment and Natural Resources
PROVINCIAL ENVIRONMENT AND NATURAL RESOURCES OFFICE
RXI-4, Digos City
Province of Davao del Sur

Condensed Statement of Financial Performance

As of September 30, 2022
Fund 101

2022 2021
Revenue
Tax Revenue -
Service and Business Income 63,682,164.52 174,263,764.61
Shares, Grants and Donations - -

Total Revenue 63,682,164.52 174,263,764.61

Less: Current Operating Expenses

Personnel Services 53,086,780.13 71,892,930.34
Maintenance and Other Operating Expenses 29,213,961.53 36,609,151.93
Non-Cash Expenses 2,716,822.92 3,287,316.38

Total Current Operating Expenses 85,017,564.58 111,789,398.65

Surplus/(Deficit) from Current Operations (21,335,400.06) 62,474,365.96

Net Financial Assistance/Subsidy 112,670,804.37 158,150,712.44

Gains 19,652.50

Surplus/(Deficit) for the period 91,441,604.83 220,625,078.40

 Annex D

Republic of the Philippines

Department of Environment and Natural Resources
PROVINCIAL ENVIRONMENT AND NATURAL RESOURCES OFFICE
RXI-4, Digos City
Province of Davao del Sur

STATEMENT OF CHANGES IN NET ASSETS/EQUITY

As of September 30, 2022
Fund 101

Accumulated Surplus/(Deficit)

2022 2021

Balance at December 31, 2021 639,848,161.45 603,612,899.89

Changes in accounting policy
Prior Period Adjustments/Unrecorded Income and Expenses (5,730,085.22) 35,296,453.18
Other Adjustments (47,685,662.77) (2,526,726.02)
Restated balance 586,432,413.46 636,382,627.05

Changes in net assets/equity for Calendar Year 2021

Adjustment of net revenue recognized directly in net assets/equity 1

(217,159,545.00)
Surplus for the period 91,441,604.83 220,625,079.40
Total recognized revenue and expense for the period 91,441,604.83 639,848,161.45
Others

Balance at September 30, 2022 carried forward 677,874,018.29 639,848,161.45

-

*1 - Net revenue deposited with the National Treasury (revenue including constructive receipt of income by DFA

and income of BIR remitted by agencies thru TRA)

*2 - Direct adjustments to Net Assets/Equity which are not revenue or expense (e.g. transfer of PPE from one unit
-
of the agency to another directly charged to Accumulated Surplus/(Deficit))
 Annex C

Republic of the Philippines

Department of Environment and Natural Resources
PROVINCIAL ENVIRONMENT AND NATURAL RESOURCES OFFICE
RXI-4, Digos City
Province of Davao del Sur

STATEMENT OF CASH FLOWS

FUND 101
FOR THE YEAR ENDED September 30, 2022

NOTE 2022 2021

Cash Flows From Operating Activities
Cash Inflows
Receipt of Notice of Cash Allocation - -
Receipt of Notice of Cash Allocation 97,720,000.00 146,192,619.99
Receipt of Notice of Transfer of Cash Allocation 12,071,202.51 7,337,216.00
Receipt of NCA for Trust and other receipts
Receipt of Working Fund for Foreign-Assisted Projects
Collection of Income/Revenues
Collection of tax revenue
Collection of service and business income 63,701,853.02 174,229,700.80
Collection of income from sale of bid documents
Receipt of shares, grants and donations
Receipt of prior years' income 558.00 42,901,902.20
Other Receipts
Petty Cash Fund 5,000.00 15,000.00
Receipt of refund of guaranty deposits
Receipt of payment for liquidated damages 3,500.00
Receipt of payment of Disallowance 8,200.00
Unused Petty Cash Fund
Transfer of cash from Cash MDS to Cash LCCA due to cancellation of ada
Refund of overpayment of Personnel Services 35,000.00 25,000.00
Refund of overpayment of Maintenance and Other Operating Expenses
Receipt of refund from GSIS
Refund of Due From NGAs 170,178.45
Proceeds from terminated treasury bills
Collection from trust receipts from entities other than NGAs/LGUs/GOCCs
Other miscellaneous receipts 3,587,650.00 2,450,500.00
Adjustments
Restoration of cash for cancelled/lost/stale checks/ADA 6,375.56 190.30
Restoration of cash for unreleased checks
Other adjustments - Inflow
Total Cash Inflows 177,306,017.54 373,155,629.29
Cash Outflows
Replenishment of Negotiated MDS Checks (for BTr) - -
Remittance to National Treasury 1,137,150.00
Payment of Expenses
Payment of personnel services 8,341,459.98 7,158,744.88
Payment of maintenance and other operating expenses 22,539,391.93 16,595,037.13
Payment of financial expenses
Payment of expenses pertaining to/incurred in the prior years
Liquidation of prior year's cash advances
Purchase of Inventories
Purchase of Accountable Forms - -
Purchase of inventories for distribution 155,138.76 751,132.08
Purchase of inventory held for consumption
Purchase of raw materials inventory
Grant of Cash Advances
Grant of Petty Cash Advance 5,000.00 15,000.00
Advances for operating expenses
Advances for payroll
Advances to Special Disbursing Officer - -

37
 NOTE 2022 2021
Advances to officers and employees - 92,000.00
Prepayments
Advances to Contractors 92,100.00 3,373,121.30
Prepaid Rent
Prepaid Registration
Prepaid Interest
Prepaid Insurance 292,285.02 339,213.08
Prepaid Rent
Refund of Deposits
Payment of deposits on letter of credits
Payment of guaranty deposits 158,700.00 1,141,996.93
Payment of other deposits
Payment of Accounts Payable 13,106,400.07 7,417,708.30
Payment of Due to Officers and Employees 32,611,086.96 58,265,689.87
Remittance of Personnel Benefit Contributions and Mandatory Deductions
Remittance of taxes withheld covered by TRA -
Remittance to GSIS/Pag-IBIG/PhilHealth/BTr 12,113,629.44 16,064,973.28
Remittance of personnel benefits contributions
Remittance of other payables 4,427,134.90 4,805,715.48
Other Disbursements
Refund of excess income
Refund of excess Working Fund/fund transfers/Trust Fund
Refund of bail bond
Refund of guaranty/security deposits
Refund of customers'deposit
Refund of cash advances
Refund of BIR 265,658.53
Refund of overpayment of Personnel Services 30.00
Other disbursements 405.01 2,000.00
Reversal of Unutilized NCA - -
Adjustments
Reversion/Return of unused NCA
Adjustment for dishonored checks
Adjustment for cash shortage
Reversing entry for unreleased checks in previous year
Transfer of cash-lcca from 101 to 101-trust
Total Cash Outflows 94,979,912.07 116,287,990.86
Cash Provided by (Used in) Operating Activities 82,326,105.47 256,867,638.43
Cash Flows from Investing Activities
Cash Inflows
Cash Outflows
Purchase/Construction of Investment Property
Purchase/Construction of Property, Plant and Equipment
Purchase of land
Construction of land improvements 13,908,404.39 31,908,904.26
Construction of infrastructure assets
Construction of buildings and other structures - 2,131,657.68
Purchase of Office Equipment 47,833.04 42,447.32
Purchase of Motor Vehicle - 622,371.43
Purchase of Technical and Scientific Equipment - 766,607.15
Purchase of Information and Communication Technology Equipment 736,500.00 1,770,047.59
Purchase of semi-expendable office equipment 124,928.57
Purchase of semi-expendable furniture and fixtures
Payment of guaranty deposit
Purchase of Intangible Assets
Purchase of computer software - -
Grant of Loans
Liquidation of Petty cash fund - 15,000.00

Total Cash Outflows 14,817,666.00 37,257,035.43

Cash Provided By (Used In) Investing Activities (14,817,666.00) (37,257,035.43)
Cash Flows From Financing Activities
Total Cash Outflows
Cash Provided By (Used In) Financing Activities
Effects of Exchange Rate Changes on Cash and Cash Equivalents
Total Cash Provided by Operating, Investing and Financing Activities 67,508,439.47 219,610,603.00
Add: Cash Balance, Beginning January 1, 2022
Cash Balance, Ending September 30, 2022 67,508,439.47 219,610,603.00

38
 ANNEX B
Republic of the Philippines
Department of Environment and Natural Resources
PROVINCIAL ENVIRONMENT AND NATURAL RESOURCES OFFICE
RXI-4, Digos City
Province of Davao del Sur
DETAILED BREAKDOWN OF NET DISBURSEMENTS
As of September 30, 2022
FUND 101
Charged to Income
UACS Charged to Allotment
Account Title Total (As Authorized by Law) Others
CODE
Current Year Prior Year Total Current Year Total
A. PERSONAL SERVICES 8,341,459.98 8,341,459.98 - 8,341,459.98 - - -
-
Salaries and Wages - Regular 50101010 398,111.65 398,111.65 398,111.65
Personal Economic Relief Allowance (PERA) 50102010 33,907.19 33,907.19 33,907.19
Representation Allowance 50102020 303,750.00 303,750.00 303,750.00
Transportation Allowance 50102030 151,250.00 151,250.00 151,250.00
Clothing/Uniform Allowance 50102040 18,000.00 18,000.00 18,000.00
Productivity Incentive Allowance 50102080 - -
Other Bonuses and Allowances 50102990 2,279,497.86 2,279,497.86 2,279,497.86
Longevity Pay 50102120 - -
Cash Gift 50102150 - -
Year End Bonus 50102140 - -
Mid-Year Bonus 50102160 - -
Honoraria - Civilian 50102100 - -
Retirement and Life Insurance Premiums 50103010 4,303,278.83 4,303,278.83 4,303,278.83
PAG-IBIG Contributions 50103020 135,400.00 135,400.00 135,400.00
PHILHEALTH Contributions 50103030 581,664.45 581,664.45 581,664.45
Employee Compensation Insurance Premiums 50103040 136,600.00 136,600.00 136,600.00
B. MAINTENANCE & OTHER OPERATING EXPENSES 22,539,391.93 22,527,241.93 12,150.00 22,539,391.93 - - -
- -
Traveling Expenses - Local 50201010 2,491,962.01 2,491,962.01 2,491,962.01
Training Expenses 50202010 1,942,520.20 1,942,520.20 1,942,520.20
Office Supplies Expenses 50203010 37,272.60 37,272.60 37,272.60
Accountable Forms Expenses 50203020 50,970.00 50,970.00 50,970.00
Drugs Medicines Expenses 50203070 488,000.00 488,000.00 488,000.00
Fuel, Oil and Lubricants Expenses 50203090 1,795,979.72 1,795,979.72 1,795,979.72
Agricultural Supplies Expenses 762 - -
Other and Materials Expenses 50203990 679,217.26 679,217.26 679,217.26
Water Expenses 50204010 54,683.59 54,683.59 54,683.59
Electricity Expenses 50204020 1,358,768.07 1,358,768.07 1,358,768.07
Postage and Courier Services 50205010 6,000.00 6,000.00 6,000.00
Telephone Expenses 50205020 65,398.81 65,398.81 65,398.81
Telephone Expenses - Mobile 50205020 16,750.00 16,750.00 16,750.00
Internet Subcription Expenses 50205030 432,540.54 432,540.54 432,540.54
Consultancy Services 50211030 12,150.00 12,150.00 12,150.00
Cable, Satelite, Telegraph, and Radio Expenses 50205040 500.00 500.00 500.00
Rent/Lease Expense 50299050 - -
Printing & Publication Expenses 50299020 22,605.15 22,605.15 22,605.15
Security Services 50212030 187,492.36 187,492.36 187,492.36
Representation Expenses 50299030 101,700.76 101,700.76 101,700.76
Transportation and Delivery Expenses 50299040 8,217.28 8,217.28 8,217.28
Survey Expenses 50207010 - -
Janitorial Services 50212020 271,756.89 271,756.89 271,756.89
Auditing Services 50211020 26,255.56 26,255.56 26,255.56
Other General Services 50212990 5,622,916.75 5,622,916.75 5,622,916.75
Other Professional Services 50211990 1,912,086.35 1,912,086.35 1,912,086.35
Repairs and Maintenance - Machinery and Equipment 50213050 75,473.49 75,473.49 75,473.49
Repair and Maintenance - Building & Other Structures 50213040 588,484.10 588,484.10 588,484.10
Repair and Maintenance - Semi Expendable Machinery and 50213210 - -
Repairs and Maintenance - Transportation Equipment 50213060 602,286.29 602,286.29 602,286.29
Repairs and Maintenance - Land Improvements 50213020 442,080.00 442,080.00 442,080.00
Repairs and Maintenance-Furniture and Fixtures 50213070 8,245.00 8,245.00 8,245.00
Semi-Expendable Machinery and Equipment Expenses 50203210 1,200,281.35 1,200,281.35 1,200,281.35
Semi Expendable Furniture & Fixture Exp 50203220 117,132.78 117,132.78 117,132.78
Advertising, Promotional and Marketing Expenses 50299010 - -
Fidelity Bond Premiums 50215020 69,978.75 69,978.75 69,978.75
Semi-Expendable Furniture,Fixtures, and Books Expenses 50203220 - -
Other Maintenance and Operating Expenses 50299990 1,849,686.27 1,849,686.27 1,849,686.27

C. INVENTORIES 155,138.76 46,987.86 - 155,138.76 - - -

Office Supplies Inventory 10404010 155,138.76 46,987.86 108,150.90 155,138.76
Accountable Forms Inventory
Subsidy to Operating Units - - -

page 39 of 31
 Charged to Income
UACS Charged to Allotment
Account Title Total (As Authorized by Law) Others
CODE
Current Year Prior Year Total Current Year Total
D. PREPAID EXPENSES 384,385.02 384,415.02 - 384,415.02 - - -
Advances to Officers & Employees 148 - - -
Other Receivables 10399990 30.00 30.00 30.00
Prepaid Insurance 19902050 292,285.02 292,285.02 292,285.02
Advances to Contractors 19902010 92,100.00 92,100.00 92,100.00
Prepaid Rent 19902020 - -
E. PROPERTY / PLANT AND EQUIPMENT 909,261.61 14,437,834.04 379,831.96 14,817,666.00 - - -

Semi-Expendable ICT 10405030 - -

Office Equipment 10605020 47,833.04 47,833.04 47,833.04
Semi-Expendable Office Equipment 10405020 124,928.57 124,928.57 124,928.57
Information and Communication Technology Equipment 10605030 736,500.00 736,500.00 736,500.00
Semi-Expendable Furniture & Fixtures 10406010 - -
Communication Equipment 10605070 - -
Technical and Scientific Equipment 10605140 - -
Motor Vehicles 10606010 - -
Other Structures 10604990 - -
Computer Software 10801020 - -
Construction in Progress - Building and Other Structures 10698030 - -
Construction in Progress - Infrastructure Assets
Construction in Progress - Land Improvements 10698010 13,653,501.00 254,903.39 13,908,404.39
F. FINANCIAL EXPENSES - - - - - - -
G. UNLIQUIDATED CASH ADVANCES / FUND
TRANSFERS GRANTED DURING THE PERIOD - 5,000.00 - 5,000.00 - - -
Cash - Disbursing Officers - -
Petty Cash Fund 10101020 5,000.00 5,000.00
Payroll Fund
Due from Officers and Employees
Advances to Special Disbursing Officer 19901030
Advances to Officers and Employees 19901040
H. OTHERS 33,748,641.97 48,526,663.94 15,027,842.44 63,554,506.38 - - -
Payment of Prior Year's Accounts Payable
Accounts Payable 20101010 1,545,021.00 5,641,638.23 7,186,659.23
Due to Officers and Employees 20101020 32,611,086.96 29,144,623.59 3,466,463.37 32,611,086.96
Accumulated Surplus/(Deficit) 30101010 5,919,740.84 5,919,740.84
Remittance of Tax Withheld Covered by TRA - -
Due to BIR 20201010 - -
Payment of Current Year's A/P due to error in entry made -
Accounts Payable - -
Remittance to National Treasury -
Permit Fees 40201010 - -
Clearance and Certification Fees 40201040 - -
Inspection Fees 40201100 - -
Registration Fees 40201020 - -
Rent Income 40202050 - -
Other Service Income 40201990 - -
Other Business Income 40202990 -
Processing Fee 40201130 - -
Miscellaneous Income 40609990 -
Other Gains 40501990 - -
Refund of Cash Advances 50201010 - -
Refund of MOOE 50299990 - -
Refund of BIR 20201010 405.01 405.01 405.01
Liquidattion of Petty Cash Fund 10101020 - -
Deposit to Bureau of Treasury 10104030 1,137,150.00 1,137,150.00 1,137,150.00
Remittance of Salary Deductions -
Due to GSIS 20201020 9,714,991.21 9,714,991.21
Due to PAG-IBIG 20201030 1,814,250.43 1,814,250.43
Due to PHILHEALTH 20201040 584,387.80 584,387.80
Due to BTr -
Other Payables 29999990 4,427,134.90 4,427,134.90
Due to LGUs 418 -
Settlement of Intra-Agency Payables -
Due to Other Funds 424 -
Guaranty deposits payable 20401040 158,700.00 158,700.00
Adjustments of dishonored checks 10104040 -
Reversion of Unused NCA 10104040 -
Adjustments Trust Account 10102020
Liquidation of Fund Transfer from Regional Office

GRAND TOTAL 66,078,279.27 94,269,602.77 15,419,824.40 109,797,578.07 - - -

Certified Correct:

ANGELLE MAYE CARNECER, CPA, MBA

page 40 of 31
 Charged to Income
UACS Charged to Allotment
Account Title Total (As Authorized by Law) Others
CODE
Current Year Prior Year Total Current Year Total
Concurrent Accountant of PENRO Davao del Sur

page 41 of 31
 Republic of the Philippines
Department of Environment and Natural Resources Office
PROVINCIAL ENVIRONMENT AND NATURAL RESOURCES OFFICE
RXI-4, Digos City
Province of Davao del Sur

SCHEDULE OF SUBSIDY INCOME FROM NATIONAL GOVERNMENT

FUND 101
As of September 30, 2022
Page 01 of 01
DATE Particular/Purpose NCA/NTA/TRA NCA NCA A/P Total NCA NTA RO NTA CO Reversion TRA issued Adjustments Grand Total
NUMBER received

4-Jan-2022 NCA NCA-BMB-E-22-0000321 8,227,000.00 8,227,000.00 8,227,000.00

5-Jan-2022 Tax Remmitance December 2021 0191152022577433 - 113,952.62 113,952.62
5-Jan-2022 Tax Remmitance December 2021 0191152022576951 46,406.39 46,406.39
5-Jan-2022 Tax Remmitance December 2021 0191152022576912 29,122.23 29,122.23
4-Feb-2022 NCA NCA-BMB-E-22-0000321 8,197,000.00 8,197,000.00 8,197,000.00
7-Feb-2022 Tax Remmitance January 2022 0191152022596435 235,672.79 235,672.79
7-Feb-2022 Tax Remmitance January 2022 0191152022596603 3,731.10 3,731.10
7-Feb-2022 Tax Remmitance January 2022 0191152022596634 1,836.17 1,836.17
1-Mar-2022 NCA NCA-BMB-E-22-0000321 10,190,000.00 10,190,000.00 10,190,000.00
1-Mar-2022 Tax Remmitance February 2022 0191152022607250 255,192.36 255,192.36
1-Mar-2022 Tax Remmitance February 2022 0191152022607204 8,166.96 8,166.96
1-Mar-2022 Tax Remmitance February 2022 0191152022607226 2,648.13 2,648.13
23-Mar-2022 NTA NTA NO. 22-03-138 103,092.00 103,092.00
1-Apr-2022 NCA NCA NO. 0000-2932 10,815,000.00 10,815,000.00 10,815,000.00
1-Apr-2022 Tax Remmitance March 2022 0191152022625378 261,392.36 261,392.36
1-Apr-2022 Tax Remmitance March 2022 0191152022625411 80,041.96 80,041.96
1-Apr-2022 Tax Remmitance March 2022 0191152022626008 35,534.02 35,534.02
25-Apr-2022 NTA NTA NO. 22-04 901,428.65 901,428.65
5-May-2022 NCA NCA NO. 0000-2932 11,674,000.00 11,674,000.00 11,674,000.00
6-May-2022 Tax Remmitance April 2022 0191152022625378 261,392.36 261,392.36
6-May-2022 Tax Remmitance April 2022 0191152022625411 95,740.69 95,740.69
6-May-2022 Tax Remmitance April 2022 0191152022626008 27,282.55 27,282.55
25-May-2022 NTA NTA NO. 22-05-537 103,092.00 103,092.00
28-May-2022 NTA NTA NO. 22-05-568 8,581,000.00 8,581,000.00
31-May-2022 Tax Remmitance May 2022 0191152022659562 243,134.51 243,134.51
31-May-2022 Tax Remmitance May 2022 0191152022659597 72,634.81 72,634.81
31-May-2022 Tax Remmitance May 2022 0191152022659626 22,182.03 22,182.03
9-Jun-2022 NCA NCA NO. 0000-2932 7,319,000.00 7,319,000.00 7,319,000.00
6-Jul-2022 Tax Remmitance June 2022 0191152022685267 236,934.51 236,934.51
6-Jul-2022 Tax Remmitance June 2022 0191152022685322 100,447.50 100,447.50
6-Jul-2022 Tax Remmitance June 2022 0191152022685392 126,199.43 126,199.43
7-Jul-2022 NCA NCA NO. 0000-6856 11,142,000.00 11,142,000.00 11,142,000.00
28-Jul-2022 NTA NTA NO. 22-07-739 103,092.00 103,092.00
29-Jul-2022 NTA NTA No. 22-07-011 2,279,497.86 2,279,497.86
2-Aug-2022 NCA NCA NO. 0000-6856 17,736,000.00 17,736,000.00 17,736,000.00
5-Aug-2022 Tax Remmitance July 2022 0191152022702768 234,145.34 234,145.34
5-Aug-2022 Tax Remmitance July 2022 0191152022702795 36,379.81 36,379.81
5-Aug-2022 Tax Remmitance July 2022 0191152022702805 34,909.12 34,909.12
 DATE Particular/Purpose NCA/NTA/TRA NCA NCA A/P Total NCA NTA RO NTA CO Reversion TRA issued Adjustments Grand Total
NUMBER received

1-Sep-2022 NCA NCA NO. 0000-6856 12,420,000.00 12,420,000.00 12,420,000.00

9-Sep-2022 Tax Remmitance August 2022 0191152022702768 238,321.17 238,321.17
9-Sep-2022 Tax Remmitance August 2022 0191152022723350 42,672.65 42,672.65
9-Sep-2022 Tax Remmitance August 2022 0191152022723459 33,528.29 33,528.29
-
-

T O T A L ▬► 97,720,000.00 - 97,720,000.00 - 12,071,202.51 - 2,879,601.86 - 112,670,804.37

Certified Correct:

ANGELLE MAYE CARNECER, CPA, MBA

Concurrent Accountant of PENRO Davao del Sur
 Annex E
Department of Environment and Natural Resources
PROVINCIAL ENVIRONMENT AND NATURAL RESOURCES OFFICE
RXI-4, Digos City
Province of Davao del Sur
STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNT
Fund 101
FOR THE YEAR ENDED September 30, 2022

Budgeted Amount Actual Amounts on Difference Final

Particulars
Comparable Basis Budget and Actual
Original Final

Notes
RECEIPTS
Tax Revenue - - - -
Services and Business Income 69,100,000.00 69,100,000.00 63,701,853.02 5,398,146.98
Assistance and Subsidy No data available - -
Shares, Grants and Donations No data available - -
Gains No data available - -
Other Non-Operating Income No data available - -
Other Non-Operating Receipts - -
Loan Proceeds No data available - -
Refund of Petty Cash and Advances No data available - -
Others No data available - -
TOTAL RECEIPTS 63,701,853.02 5,398,146.98

PAYMENTS
Personnel Services 72,904,000.00 72,904,000.00 53,375,330.67 19,528,669
Maintenance and Other Operating Expenses 51,556,000.00 54,045,443.00 27,781,788.79 26,263,654
Capital Outlay 20,585,000.00 20,585,000.00 14,923,000.00 5,662,000.00
Financial Expenses No data available - -
Other Disbursements No data available - -
Loan Repayment No data available - -
Remittance to National Treasury - - 3,587,650.00
Others - - - -
TOTAL PAYMENTS 145,045,000.00 147,534,443.00 96,080,119.46 51,454,323.54

NET RECEIPTS/PAYMENT (75,945,000.00) (78,434,443.00) (32,378,266.44) (46,056,176.56)

Certified Correct: Certified Correct:

MARCELINA A. PENONIA ANGELLE MAYE CARNECER, CPA, MBA

Budget Officer Concurrent Accountant of PENRO Davao del Sur

44
 Appendix 24
FAR No. 5

QUARTERLY REPORT OF REVENUE AND OTHER RECEIPTS

As of the Quarter Ending September 30, 2022
(In Pesos)

Department: Department of Environment and Natural Resources

Operating Unit: PENRO Davao del Sur

REVENUE ACTUAL REVENUE AND OTHER RECEIPTS/COLLECTIONS CUMULATIVE REMITTANCE /DEPOSITS TO DATE VARIANCE
CLASSIFICATION / SOURCES
UACS Code TARGET Remarks
OF REVENUE AND OTHER RECEIPTS Deposited with
(Annual) 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter TOTAL Remittance to BTr Total Amount %
AGDB
1 2 3 4 5 6 7 8=(4+5+6+7) 9 10 11=(9+10) 12=(8-3) 13 = (12 / 3) 14
A. General Fund (formerly Fund 101) 30,387,037.61 15,538,592.94 17,862,734.49 - 63,788,365.04 63,785,549.04 63,785,549.04

Permit Fees 40201010 12,660.00 19,900.00 32,540.00 65,100.00 64,620.00 64,620.00 480 undepoited
Registration Fee 40201020 38,460.00 23,000.00 23,350.00 84,810.00 84,810.00 84,810.00
Clearance and Certification Fees 40201040 54,650.00 54,800.00 43,510.00 152,960.00 152,760.00 152,760.00 200 undeposited
Inspection Fee 40201100 2,800.00 2,200.00 1,200.00 6,200.00 6,200.00 6,200.00
Processing Fees 40201130 32,600.00 54,300.00 98,510.00 185,410.00 184,810.00 184,810.00 600 undeposited
Other Service Income 40201990 3,000.00 13,000.00 19,000.00 35,000.00 34,000.00 34,000.00 1,000 undeposited
Rent Income 40202050 30,181,931.61 15,300,365.94 17,451,381.97 62,933,679.52 62,933,679.52 62,933,679.52
Other Business Income 40202990 60,936.00 68,111.00 89,958.00 219,005.00 218,469.00 218,469.00 536 undeposited
Other Gains 40501990 2,880.00 16,772.50 19,652.50 19,652.50 19,652.50
75

Miscellaneous Income 40699990 36.00 86,512.02 86,548.02 86,548.02 86,548.02

B. Special Account in the

General Fund ( 151 ) 1,500.00 2,400.00 2,500.00 - 6,400.00 6,400.00 6,400.00
Permit Fees 40201010 1,500.00 2,400.00 2,500.00 6,400.00 6,400.00 6,400.00

General Fund ( 401-25%) 1,956,863.68 409,382.50 94,251.00 - 2,460,497.18 2,460,497.18 2,460,497.18

Permit Fees 40201010 5,326.87 389,480.00 394,806.87 394,806.87 394,806.87
Other Business Income 40202990 1,951,536.81 19,877.50 94,251.00 2,065,665.31 2,065,665.31 2,065,665.31
Clearance and Certification Fees 40201040 25.00 25.00 25.00 25.00

C. Off-Budget Accounts
General Fund ( 401-75%) 5,870,590.56 1,363,350.35 281,673.00 - 7,515,613.91 7,515,613.91 7,515,613.91
Permit Fees 40201010 15,980.62 1,168,440.00 1,184,420.62 1,184,420.62 1,184,420.62
Other Business Income 40202990 5,854,609.94 194,835.35 281,673.00 6,331,118.29 6,331,118.29 6,331,118.29
Clearance and Certification Fees 40201040 75.00 75.00 75.00 75.00

D. Custodial Funds (formerly Fund 101-184, 187)

TOTAL 38,215,991.85 17,313,725.79 18,241,158.49 - 73,770,876.13 66,252,446.22 7,515,613.91 73,768,060.13 - - -

Certified Correct:

ANGELLE MAYE CARNECER, CPA, MBA

Concurrent PENRO Accountant

Date: ______________________________________