Account Title Cash in Vault Cash - Disbursing Officers Petty Cash Fund Payroll Fund Cash in Bank - Local

Currency, Current Account Cash in Bank - Local Currency, Savings Account Cash in Bank - Local Currency, Time Deposits Cash in Bank - Foreign Currency, Current Account Cash in Bank - Foreign Currency, Savings Account Cash in Bank - Foreign Currency, Time Deposits Accounts Receivable Notes Receivable Due from Officers and Employees Loans Receivable - GOCCs Loans Receivable - LGUs Loans Receivable - Others Real Property Tax Receivable Special Education Tax Receivable Interests Receivable Due from NGAs Due from GOCCs Due from LGUs Due from NGOs/POs Due from Other Funds Receivables - Disallowances/Charges Advances to Officers and Employees Other Receivables Raw Materials Inventory Work-In-Process Inventory Finished Goods Inventory Merchandise Inventory Office Supplies Inventory Accountable Forms Inventory Animal/Zoological Supplies Inventory Food Supplies Inventory Drugs and Medicines Inventory Medical, Dental and Laboratory Supplies Inventory Gasoline, Oil and Lubricants Inventory Agricultural Supplies Inventory Textbooks and Instructional Materials Inventory Military and Police Supplies Inventory Other Supplies Inventory Confiscated/Abandoned/Seized Goods Inventory Spare Parts Inventory Construction Materials Inventory Livestock Inventory Crops and Fruits Inventory Other Agricultural, Fishery and Forestry Products Inventory Prepaid Rent Prepaid Insurance Prepaid Interest Deposit on Letters of Credit

Advances to Contractors Deferred Charges Other Prepaid Expenses Guaranty Deposits Other Current Assets Investments in Treasury Bills Investments in Stocks Investments in Bonds Other Investments and Marketable Securities Sinking Fund Land Land Improvements Accumulated Depreciation Land Improvements Electrification, Power and Energy Structures Accumulated Depreciation - Electrification, Power and Energy Office Buildings Accumulated Depreciation - Office Buildings School Buildings Accumulated Depreciation - School Buildings Hospitals and Health Centers Accumulated Depreciation - Hospitals and Health Centers Markets and Slaughterhouses Accumulated Depreciation - Markets and Slaughterhouses Other Structures Accumulated Depreciation - Other Structures Leasehold Improvements, Land Accumulated Depreciation - Leasehold Improvements, Land Leasehold Improvements, Buildings Accumulated Depreciation - Leasehold Improvements, Buildings Other Leasehold Improvements Accumulated Depreciation - Other Leasehold Improvements Office Equipment Accumulated Depreciation - Office Equipment Furniture and Fixtures Accumulated Depreciation - Furniture and Fixtures IT Equipment and Software Accumulated Depreciation - IT Equipment Library Books Accumulated Depreciation - Library Books Machineries Accumulated Depreciation - Machineries Agricultural, Fishery and Forestry Equipment Accumulated Depreciation - Agricultural, Fishery and Forestry Communication Equipment Accumulated Depreciation - Communication Equipment Construction and Heavy Equipment Accumulated Depreciation - Construction and Heavy Equipment Firefighting Equipment and Accessories Accumulated Depreciation - Firefighting Equipment and Accessories Hospital Equipment Accumulated Depreciation - Hospital Equipment Medical, Dental and Laboratory Equipment Accumulated Depreciation - Medical, Dental and Laboratory Equipment Military and Police Equipment Accumulated Depreciation - Military and Police Equipment

Sports Equipment Accumulated Depreciation - Sports Equipment Technical and Scientific Equipment Accumulated Depreciation - Technical and Scientific Equipment Other Machineries and Equipment Accumulated Depreciation - Other Machineries and Equipment Motor Vehicles Accumulated Depreciation - Motor Vehicles Watercrafts Accumulated Depreciation - Watercrafts Other Transportation Equipment Accumulated Depreciation - Other Transportation Equipment Other Property, Plant and Equipment Accumulated Depreciation - Other Property, Plant and Equipment Roads, Highways and Bridges Parks, Plazas and Monuments Ports, Lighthouses and Harbors Artesian Wells, Reservoirs, Pumping Stations and Conduits Irrigation, Canals and Laterals Flood Controls Waterways, Aqueducts, Seawalls, River Walls and Others Other Public Infrastructures Reforestation - Upland Reforestation - Marshland/Swampland Construction in Progress - Agency Assets Construction in Progress - Roads, Highways and Bridges Construction in Progress - Parks, Plazas and Monuments Construction in Progress - Ports, Lighthouses and Harbors Construction in Progress - Artesian Wells, Reservoirs, Pumping Stations and Conduits Construction in Progress - Irrigation, Canals and Laterals Construction in Progress - Flood Controls Construction in Progress - Waterways, Aqueducts, Seawalls, River Walls and Others Construction in Progress - Other Public Infrastructures Construction in Progress - Reforestation - Upland Construction in Progress - Reforestation - Marshland/Swampland Work/Other Animals Breeding Stocks Arts, Archeological Specimen and Other Exhibits Items in Transit Other Assets Accounts Payable Notes Payable Due to Officers and Employees Interest Payable Due to BIR Due to GSIS Due to PAG-IBIG Due to PHILHEALTH Due to Other NGAs Due to Other GOCCs Due to LGUs Due to Other Funds Guaranty Deposits Payable Performance/Bidders/Bail Bonds Payable Tax Refunds Payable

Other Payables Mortgage Payable Bonds Payable - Domestic Bonds Payable - Foreign Loans Payable - Domestic Loans Payable - Foreign Other Long - Term Liabilities Deferred Real Property Tax Income Deferred Special Education Tax Income Other Deferred Credits Government Equity Cost of Goods Sold Retained Operating Surplus Amusement Tax Business Tax Community Tax Franchise Tax Occupation Tax Printing and Publication Tax Property Transfer Tax Real Property Tax Real Property Tax on Idle Lands Special Assessment Tax Special Education Tax Tax on Delivery Trucks and Vans Tax on Sand, Gravel and Other Quarry Products Other Local Taxes Fines and Penalties - Local Taxes Fees on Weights and Measures Fishery Rental Fees Franchising and Licensing Fees Permit Fees Registration Fees Other Permits and Licenses Fines and Penalties - Permits and Licenses Affiliation Fees Athletic and Cultural Fees Clearance and Certification Fees Comprehensive Examination Fees Diploma and Graduation Fees Garbage Fees Inspection Fees Library Fees Medical, Dental and Laboratory Fees Processing Fees Seminar Fees Toll and Terminal Fees Transcript of Records Fees Other Service Income Fines and Penalties - Service Income Hospital Fees Income from Canteen Operations Income from Cemetery Operations Income from Communication Facilities

Income from Dormitory Operations Income from Markets Income from Slaughterhouses Income from Transportation Systems Income from Waterworks Systems Landing and Parking Fees Printing and Publication Income Rent Income Sales Revenue Tuition Fees Other Business Income Fines and Penalties - Business Income Subsidy from other National Government Agencies Subsidy from Other LGUs Subsidy from Other Funds Dividend Income Income from Grants and Donations Insurance Income Interest Income Internal Revenue Allotment Sale of Confiscated/Abandoned/Seized Goods and Properties Share from Economic Zones Share from Expanded Value Added Tax (EVAT) Share from National Wealth Share from PAGCOR/PCSO Share from Tobacco Excise Tax Miscellaneous Income Other Fines and Penalties Gain/Loss on Sale of Disposed Assets Gain/Loss on Sale of Securities Prior Years' Adjustments Salaries and Wages - Regular Salaries and Wages - Military/Uniformed Salaries and Wages - Part-time Salaries and Wages - Substitute Salaries and Wages - Casual Salaries and Wages - Contractual Salaries and Wages - Emergency Personnel Economic Relief Allowance ( PERA) Additional Compensation ( ADCOM) Representation Allowance (RA) Transportation Allowance (TA) Clothing/Uniform Allowance Subsistence, Laundry and Quarter Allowance Productivity Incentive Allowance Other Bonuses and Allowances Honoraria Hazard Pay Longevity Pay Overtime and Night Pay Cash Gift Year End Bonus Life and Retirement Insurance Contributions PAG-IBIG Contributions PHILHEALTH Contributions

ECC Contributions Pension Benefits - Civilian Retirement Benefits - Civilian Terminal Leave Benefits Health Workers Benefits Other Personnel Benefits Traveling Expenses - Local Traveling Expenses - Foreign Training Expenses Scholarship Expenses Office Supplies Expenses Accountable Forms Expenses Animal/Zoological Supplies Expenses Food Supplies Expenses Drugs and Medicines Expenses Medical, Dental and Laboratory Supplies Expenses Gasoline, Oil and Lubricants Expenses Agricultural Supplies Expenses Textbooks and Instructional Materials Expenses Military and Police Supplies Expenses Other Supplies Expenses Water Expenses Electricity Expenses Cooking Gas Expenses Postage and Deliveries Telephone Expenses - Landline Telephone Expenses - Mobile Internet Expenses Cable, Satellite, Telegraph, and Radio Expenses Membership Dues and Contributions to Organizations Awards and Indemnities Advertising Expenses Printing and Binding Expenses Rent Expenses Representation Expenses Transportation and Delivery Expenses Storage Expenses Subscriptions Expenses Survey Expenses Rewards and Other Claims Legal Services Auditing Services Consultancy Services Environment/Sanitary Services General Services Janitorial Services Security Services Other Professional Services Repairs and Maintenance - Land Improvements Repairs and Maintenance - Electrification, Power and Energy Structures Repairs and Maintenance - Office Buildings Repairs and Maintenance - School Buildings Repairs and Maintenance - Hospitals and Health Centers Repairs and Maintenance - Markets and Slaughterhouses Repairs and Maintenance - Other Structures

Repairs and Maintenance - Leasehold Improvements, Land Repairs and Maintenance - Leasehold Improvements, Buildings Repairs and Maintenance - Other Leasehold Improvements Repairs and Maintenance - Office Equipment Repairs and Maintenance - Furniture and Fixtures Repairs and Maintenance - IT Equipment and Software Repairs and Maintenance - Machineries Repairs and Maintenance - Agricultural, Fishery and Forestry Equipment Repairs and Maintenance - Communication Equipment Repairs and Maintenance - Construction and Heavy Equipment Repairs and Maintenance - Firefighting Equipment and Accessories Repairs and Maintenance - Hospital Equipment Repairs and Maintenance - Medical, Dental and Laboratory Equipment Repairs and Maintenance - Military and Police Equipment Repairs and Maintenance - Sports Equipment Repairs and Maintenance - Technical and Scientific Equipment Repairs and Maintenance - Other Machineries and Equipment Repairs and Maintenance - Motor Vehicles Repairs and Maintenance - Watercrafts Repairs and Maintenance - Other Transportation Equipment Repairs and Maintenance - Other Property, Plant and Equipment Repairs and Maintenance - Roads, Highways and Bridges Repairs and Maintenance - Parks, Plazas and Monuments Repairs and Maintenance - Ports, Lighthouses and Harbors Repairs and Maintenance - Artesian Wells, Reservoirs, Pumping Stations and Conduits Repairs and Maintenance - Irrigation, Canals and Laterals Repairs and Maintenance - Flood Controls Repairs and Maintenance - Waterways, Aqueducts, Seawalls, Riverwalls and Others Repairs and Maintenance - Other Public Infrastructures Repairs and Maintenance - Reforestation - Upland Repairs and Maintenance - Reforestation - Marshland/Swampland Subsidy to National Government Agencies Subsidy to Local Government Units Subsidy to Operating Units Subsidy to Government Owned and Controlled Corporations Subsidy to NGOs/POs Subsidy to Other Funds Donations Confidential Expenses Intelligence Expenses Extraordinary Expenses Miscellaneous Expenses Taxes, Duties and Licenses Fidelity Bond Premiums Insurance Expenses Depreciation - Land Improvements Depreciation - Electrification, Power and Energy Structures Depreciation - Office Buildings Depreciation - School Buildings Depreciation - Hospitals and Health Centers Depreciation - Markets and Slaughterhouses Depreciation - Other Structures

Depreciation - Leasehold Improvements, Land Depreciation - Leasehold Improvements, Buildings Depreciation - Other Leasehold Improvements Depreciation - Office Equipment Depreciation - Furniture and Fixtures Depreciation - IT Equipment Depreciation - Library Books Depreciation -Machineries Depreciation - Agricultural, Fishery and Forestry Equipment Depreciation - Communication Equipment Depreciation - Construction and Heavy Equipment Depreciation - Firefighting Equipment and Accessories Depreciation - Hospital Equipment Depreciation - Medical, Dental and Laboratory Equipment Depreciation - Military and Police Equipment Depreciation - Sports Equipment Depreciation - Technical and Scientific Equipment Depreciation - Other Machineries and Equipment Depreciation - Motor Vehicles Depreciation - Watercrafts Depreciation - Other Transportation Equipment Depreciation - Other Property, Plant and Equipment Obsolescence - IT Software Discount on Real Property Taxes Discount on Special Education Tax Loss of Assets Loss on Guaranty Other Maintenance and Operating Expenses Bank Charges Commitment Fees Documentary Stamps Expenses Interest Expenses Other Financial Charges

Account No 101 103 104 106 111 112 113 115 116 117 121 122 123 124 125 126 127 128 129 136 137 138 139 144 146 148 149 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 176 177 178 179 180

181 182 185 186 189 191 192 193 197 198 201 202 302 205 305 211 311 212 312 213 313 214 314 215 315 218 318 219 319 220 320 221 321 222 322 223 323 224 324 226 326 227 327 229 329 230 330 231 331 232 332 233 333 234 334

235 335 236 336 240 340 241 341 244 344 248 348 250 350 251 252 253 254 255 256 257 260 261 262 264 266 267 268 269 270 271 272 273 274 275 281 282 283 284 290 401 402 403 409 412 413 414 415 416 417 418 424 426 427 429

439 441 442 443 444 445 450 451 452 455 501 511 513 581 582 583 584 585 586 587 588 589 590 591 592 593 598 599 601 602 603 605 606 608 609 611 612 613 614 615 616 617 618 619 621 622 623 624 628 629 631 632 633 634

Bid Documents

635 636 637 638 639 640 641 642 643 644 648 649 652 656 657 661 662 663 664 665 666 667 668 669 670 671 678 679 682 683 684 701 702 703 704 705 706 707 711 712 713 714 715 716 717 719 720 721 722 723 724 725 731 732 733

734 738 740 742 743 749 751 752 753 754 755 756 757 758 759 760 761 762 763 764 765 766 767 768 771 772 773 774 775 778 779 780 781 782 783 784 785 786 787 788 791 792 793 794 795 796 797 799 802 805 811 812 813 814 815

818 819 820 821 822 823 826 827 829 830 831 832 833 834 835 836 840 841 844 848 850 851 852 853 854 855 856 857 860 861 862 871 874 873 875 876 877 878 881 882 883 884 891 892 893 902 905 911 912 913 914 915 3,198.88 4,584.56

918 919 920 921 922 923 924 926 927 929 930 931 932 933 934 935 936 940 941 944 948 950 951 954 955 961 962 969 971 972 974 975 979