CHART For Dissemination-Updated Pinakaupdated

CPS / NGAS MODIFIED
CHART OF ACCOUNTS FOR WATER DISTRICTS

CPS (GENERAL AND SUBSIDIARY LEDGER ACCOUNTS)
Original ASSETS
Acct. No.
Cash
120-1 102 Cash- Collecting Officer
122 103 Working Fund
105 Payroll Fund
120-2 107 Cash in Bank- Local Currency
108 Cash in Bank- Foreign Currency
Receivable Accounts
125 111 Accounts Receivable
124 112 Notes Receivable
128 121 Installment Sales Receivable
Other Receivables
127 134 Advances to Officers and Employees
135 Due from Officers and Employees
136 Receivable- Disallowances/Charges
128 141 Rent/lease Receivable
143 Insurance/Reinsurance Claims Receivable
149 Other Receivable
131 Inventories
151 Office Supplies Inventory
157 Fuel, Oil and Lubricants
158 Chemicals and Filtering Supplies Inventory
159 Maintenance Supplies Inventory
168 Construction Materials Inventory
169 Other Inventories
169-01 Meters
169-02 Service Connection Materials
169-03 Trans/Dist. Pipes and Fittings
Prepayments, Deposits and Deferred Charges
171 Prepaid Rent
172 Prepaid Insurance
132 176 Advances to Contractors
177 Guaranty Deposits
178 Other Prepayments and Deposits
181 Input Tax
146 189 Other Deferred Charges
189-01 Prelim.Survey & Investigation Charges
Investments
112 199 Other Investments
Property, Plant and Equipment
Land and Other Improvements
306 201 Land
390 202 Land Improvements
Plant, Buildings and Structures
100 203 Plant (UPIS)
203-01 Collecting and Impounding Reservoirs
203-02 Lake River and Other Channels
203-03 Springs and Tunnels
203-04 Wells
203-05 Supply Mains
203-06 Other Source of Supply Plant
203-07 Other Pumping Plant
203-08 Reservoirs and Tanks
203-09 Transmission and Distribution Mains
203-10 Fire Mains
203-11 Services
Page 1 of 92
CPS / NGAS MODIFIED
Original ASSETS
Acct. No.
203-12 Meters
203-13 Meter Installation
203-14 Hydrants
203-15 Other Transmission and Distribution Mains
203-16 Other Plants
203-17 Utility Plant Held for future use
203-18 Unclassified Utility Plant
Various 204 Buildings and Other Structures
SL Accts. 204-01 Source of Supply Plant Structures and Improvements
204-02 Pumping Plant Structures and Improvements
204-03 Water Treatment Structures and Improvements
204-04 Transmission and Distribution Structures and Improvements
204-05 Administrative Structures and Improvements
Leasehold Improvements
205 Leasehold Improvements- Land
206 Leasehold Improvements- Plant, Bldg. Other Structures
Equipment and Machinery
372 207 Office Equipment
207-01 IT Equipment
375 208 Laboratory Equipment
214###Land Transport Equipment
216 Watercraft
Various 225 Other Machinery and Equipment
SL Accts. 225-01 Power Production Equipment
225-02 Pumping Equipment
225-03 Water Treatment Equipment
225-04 Stores Equipment
225-05 Communications Equipment
225-06 Power Operated Equipment
225-07 Tools, Shop and Garage Equipment
Furniture, Fixtures and Books
372 226 Furniture and Fixtures
830 227 Books
Construction-in-Progress
373 243 Construction-in-Progress- Plant
244 Construction-in-Progress- Buildings and Other Structures
Other Assets
261 Intangible Assets
261-01 IT Software
113 263 Sinking Fund
265 Restricted funds
114 266 Other Reserve Funds
133 279 Other Assets
Asset Contra Accounts

129 301 Allowance for Doubtful Accounts
302 Accumulated Depreciation- Land Improvements
303 Accumulated Depreciation- Plant
304 Accumulated Depreciation- Buildings and Other Structures
305 Accumulated Depreciation- Leasehold Improvement-Land
306 Accumulated Depreciation- Leasehold Impvt- Buildings and Other Structures
106 307 Accumulated Depreciation- Office Equipment
308 Accumulated Depreciation- Laboratory Equipment
314 Accumulated Depreciation – Land Transport Equipment
Page 2 of 92
CPS / NGAS MODIFIED
Original ASSETS
Acct. No.
316 Accumulated Depreciation – Watercraft
325 Accumulated Depreciaton- Other Machinery and Equipment
326 Accumulated Depreciation- Furniture and Fixtures
361 Accumulated Amortization - Intangible Assets
LIABILITIES AND EQUITY
Payable Accounts
222 401 Accounts Payable
220 402 Notes Payable
239 405 Insurance Premium Payable
229 406 Interest Payable
239 407 Pension and Retirement Benefits Payable
Inter-Agency Payables
232 412 Due to National Government Agencies (BIR, etc.)
226 413 Due to Government Owned and/or Controlled Corporation
200 414 Due to Local Government Units (in-Lieu Share, etc.)
Other Payables
239 423 Due to Officers and Employees
239 424 Contractor's Security Deposits
425 Bail Bond Payable
224 426 Accrued Light and Power
239 429 Other Payables
Loans/ Lease Payable
211 433 Loans Payable
225 434 Current Portion of Long-term Debt
230 435 Loan Penalty Payable
239 439 Lease Payable
Deferred Credits
446 Deferred Tax Liability (Franchise Tax)
450 Deferred Income from Penalty Charges
227 451 Customers' Deposit
242 459 Other Deferred Credits
Equity
200 471 Government Equity
477 Capital/Equity Reserve
477-01 Property Insurance Reserve
477-02 Injuries and Damages Reserve
477-03 Pensions and Benefits Reserve
477-04 Other Operating Reserve
201 479 Donated Capital (OPIC)
202 481 Retained Earnings
481-01 Balance Transferred from Income Accounts
481-02 Prior Period Adjustments to Retained Earnings
481-03 Appropriations of Retained Earnings
INCOME
Business and Service Income

607 571 Sales Revenue
506 574 Rent/Lease Income
500 576 Generation, Transmission and Distribution Income (Water Sales)
576-01 Metered Sales
576-02 Unmetered Sales
Page 3 of 92
CPS / NGAS MODIFIED
Original ASSETS
Acct. No.
576-03 Sales to Irrigation Customers
576-04 Private Fire Protection Service
576-05 Public Fire Protection Service
576-06 Sales to Other Water Utilities for Resale
576-07 Sales to Government Agencies by Contracts
576-08 Other Sales or Services
526 582 Seminar/Training Fee

524 612 Interest Income
523 613 Dividend Income
610 618 Other Business and Service Income
618-01 Miscellaneous Service Revenue
618-02 Rent of Water Property
618-03 Meter Rental
618-04 Other Water Revenue
612 619 Fines and Penalties- Business and Service Income
619-01 Penalty Charges
619-02 Penalty Charges - Illegal Connections
Gains
623 Gain on Sale of Assets
539 624 Gain on Investment
629 Other Gains
Subsidy Income
631 Subsidy from National Government
201 636 Subsidy from local Government Units
637 Subsidy from Government Owned and/or Controlled Corporation
639 Other Subsidy Income
Other Income
201 649 Grants and Donations
526 659 Other Income
Income Contra Accounts
662 Discounts
507 667 Rebates
EXPENSES
Personal Services
Various Salaries and Wages
SL Accts. 701 Salaries and Wages- Regular
701-01 Source of Supply Expense - Operation Supervision
701-02 Source of Supply Expense - Operation Labor
701-03 Source of Supply Expense - Maintenance Supervision
701-04 Pumping Expense - Power Production Labor
701-05 Pumping Expense - Pumping Labor
701-06 Water Treatment Expense - Operation Labor
701-07 Transmission and Distribution Expense- Maintenance Supervision
701-08 Customer Account Expense - Supervision
701-09 Customer Account Expense - Meter Reading
701-10 Customer Account Expense - Customer Records and Collection
701-11 Administrative and General Salaries
706 Salaries and Wages – Others
706-01 (Distribute Subsidiary Acct. with Salaries and Wages Cost Centers)
Other Compensation
707 Personnel Economic Relief Allowance (PERA)
708 Additional Compensation (ADCOM)
Page 4 of 92
CPS / NGAS MODIFIED
Original ASSETS
Acct. No.
710 Representation Allowance
711 Transportation Allowance
824 712 Clothing and Uniform Allowance
838 713 Honoraria (Directors' Fees and Renumerations, etc.)
714 Year-end Bonus
719 Other Bonuses and Allowances
Personnel Benefit Contributions (Administrative Expenses)
822-1 721 Life and Retirement Insurance Contributions
822-2 722 PAG-IBIG Contributions
822-3 723 PHILHEALTH Contributions
822-3 724 ECC Contributions
725 Provident Fund Contributions
729 Other Personnel Benefit Contributions
Other Personnel Benefits (Administrative Expenses)
824 731 Pension Benefits- Regular
734 Retirement Benefits - Regular
737 Vacation and Sick Leave Benefits
824 749 Other Personnel Benefits
749-01 Overtime and Holiday Pay (Distribute with Sal. and Wages Cost Center)
Supplies Expenses (Administrative Expenses)
830 751 Office Supplies Expense
840 757 Fuel, Oil and Lubricants Expenses
850 759 Maintenance Supplies Expenses
765 Other Supplies Expenses
Travel and Educational Expenses (Administrative Expenses)
827 766 Travel Expenses
833 767 Training and Scholarship Expenses
Utility Expenses (Administrative Expenses)
768 Water
835 769 Electricity
771 Fuel
Communications Expenses (Administrative Expenses)
772 Postage and Deliveries
773 Telephone Expenses- Landline
831 774 Telephone Expenses- Mobile
775 Internet Expenses
776 Cable, Satellite, Telegraph and Radio Expenses
Printing and Advertising Expenses (Administrative Expenses)
830 777 Printing Expenses
839 778 Advertising, Promotional and Marketing Expenses
Taxes, Duties and Premiums (Administrative Expenses)
844 779 Taxes, Duties and Licenses
837 779-01 Franchise and Regulatory Requirements Expenses
829 781 Insurance Premiums
Representation Expenses (Administrative Expenses)
828 782 Representation Expenses
Awards, Prizes and Other Claims (Administrative Expenses)
783 Awards and Rewards
834 785 Indemnities and Other Claims
Rent /Lease Expenses (Administrative Expenses)
841 786 Rent/ Lease Expenses
Survey and Research Expenses (Administrative Expenses)
843 787 Survey Expenses
Page 5 of 92
CPS / NGAS MODIFIED
Original ASSETS
Acct. No.
788 Research, Exploration and Development Expenses
Generation and Distribution Expenses
500 792 Generation, Transmission and Distribution Expenses
792-01 Source of Supply -Miscellaneous Expenses
792-02 Purchased Water
792-03 Source of Supply - Engineering Expenses
792-04 Power Production Expenses
792-05 Fuel for Power Production
792-06 Pumping Operations Expenses
792-07 Power/Fuel Purchased for Pumping
792-08 Water Treatment Operations expenses
792-09 Chemical, Filtering and Laboratory Supplies Expenses
792-10 Transmission and Distribution Engineering Expenses
792-11 Miscellaneous Customer Accounts Expenses
843 Extraordinary and Miscellaneous Expenses (Administrative Expenses)
795 Extraordinary and Miscellaneous Expenses
830 Membership Dues and Contributions to Organizations (Administrative Expenses)
796 Membership Dues and Contribution to Organizations
839 Cultural and Athletic Expenses (Administrative Expenses)
797 Cultural and Athletic Expenses
Repairs and Maintenance
Various 802 Repairs and Maintenance - Land Improvements
SL Accts. 803 Repairs and Maintenance - Plant (UPIS)
803-01 Maintenance of Collecting and Impounding Reservoirs
803-02 Maintenance of Lake River and Other Channels
803-03 Maintenance of Springs and Tunnels
803-04 Maintenance of Wells
803-05 Maintenance of Supply Mains
803-06 Maintenance of Other Source of Supply Plant
803-07 Maintenance of Other Pumping Plant
803-08 Maintenance of Reservoirs and Tanks
803-09 Maintenance of Transmission and Distribution Mains
803-10 Maintenance of Fire Mains
803-11 Maintenance of Services
803-12 Maintenance of Meters
803-13 Maintenance of Meter Installation
803-14 Maintenance of Hydrants
803-15 Maintenance of Other Transmission and Distribution Mains
803-16 Maintenance of Other Plants
Various 804 Repairs and Maintenance - Buildings and Other Structures
SL Accts. 804-01 Maintenance of Source of Supply Plant Structures and Improvements
804-02 Maintenance of Pumping Plant Structures and Improvements
804-03 Maintenance of Water Treatment Structures and Improvements
804-04 Maintenance of Trans. and Distribution Structures and Improvements
804-05 Maintenance of General Administrative Structures and Improvements
807 Repairs and Maintenance - Office Equipment
808 Repairs and Maintenance - Laboratory Equipment
850 814 Repairs and Maintenance - Land Transport Equipment
816 Repairs and Maintenance – Watercraft
817 Repairs and Maintenance - Construction Equipment
Various 825 Repairs and Maintenance - Other Machinery and Equipment

SL Accts. 825-01 Power Production Equipment
825-02 Pumping Equipment
825-03 Water Treatment Equipment
825-04 Stores Equipment
Page 6 of 92
CPS / NGAS MODIFIED
Original ASSETS
Acct. No.
825-05 Communications Equipment
825-06 Power Operated Equipment
825-07 Tools, Shop and Garage Equipment
850 826 Repairs and Maintenance - Furniture and Fixtures
827 Restorations and Maintenance - Books
Subsidies (Administrative Expenses)
850 839 Other Subsidies
Donations (Administrative Expenses)
836 841 Donations
Professional Services (Administrative Expenses)

825 842 Legal Services
843 Auditing Services
826 845 General/Janitorial Services
846 Security Services
848 Computer Data Processing Services
825 849 Other Professional Services
Doubtful Accounts, Depreciation, Amortization and Depletion
805 901 Doubtful Accounts Expenses
901-01 Uncollectible Accounts
902 Depreciation - Land Improvements
903 Depreciation - Plant (UPIS)
904 Depreciation - Buildings and Other Structures
907 Depreciation - Office Equipment
908 Depreciation - Laboratory Equipment
503 914 Depreciation - Land Transport Equipment
916 Depreciation - Watercraft
917 Depreciation - Construction Equipment
925 Depreciation - Other Machinery and Equipment
926 Depreciation - Furniture and Fixtures
931 Amortization- Intangible Assets
Losses (Administrative Expenses)
539 981 Loss on Foreign Exchange
983 Loss on Sale of Assets
985 Loss of Assets
987 Other Losses
850 Other Maintenance and Operating Expenses (Administrative Expenses)

832 989 Other Maintenance and Operating Expenses
535 Financial Expenses (Administrative Expenses)

843 991 Bank Charges
830 992 Commitment Fees
530 995 Documentary Stamps Expenses
534 996 Interest Expenses
997 Loan Penalty Expenses
INTERMEDIATE ACCOUNTS
540 998 Provision for Income Tax

400 999 Income and Expense Summary
NOTE:
Page 7 of 92
CPS / NGAS MODIFIED
Original ASSETS
Acct. No.
Please refer to Philippine Government Chart of Accounts (PGCA) for other
applicable General Ledger accounts not included in this list.
Page 8 of 92
ZAMBOANGA CITY WATER DISTRICT
Zamboanga City
DETAILED STATEMENT OF INCOME AND EXPENSE
For the month of May, 2012
FINANCE AND C U R R E N T M O N T H Y E A R T O D A T E
ADMINISTRATION ACTUAL BUDGET OVER(UNDER)BUDGET ACTUAL BUDGET OVER(UNDER)BUDGET
GROUP % of % of % of % of % of
Amount Total Amount Total Amount Budget Amount Total Amount Total Amount
WATER SALES:
600 Metered Sales to Gen. Customers 37,648,258 92.38% 37,807,151 92.06% (158,893) -0.42% 178,654,634 92.55% 189,035,757 92.06% (10,381,123)
604 Public Fire Protection Service 43,245 0.11% 40,124 0.10% 3,121 7.78% 191,115 0.10% 200,618 0.10% (9,503)
607 Other Sales or Service 117,260 0.29% 94,088 0.23% 23,173 0.00% 505,960 0.26% 470,438 0.23% 35,523
Total Water Sales 37,808,763 92.78% 37,941,363 92.39% (132,600) -0.35% 179,351,709 92.91% 189,706,813 92.39% (10,355,104)
608 Income from Sewer 1,362,840 3.34% 1,535,194 3.74% (172,353) -11.23% 6,236,027 3.23% 7,675,968 3.74% (1,439,941)
610 Miscellaneous Service Revenue 577,493 1.42% 434,873 1.06% 142,620 0.00% 2,540,856 1.32% 2,174,363 1.06% 366,493
612 PenaltyCharges/Surcharges 998,374 2.45% 1,151,395 2.80% (153,021) -13.29% 4,884,785 2.53% 5,756,976 2.80% (872,191)
614 Other Revenue 5,200 0.01% 3,603 0.01% 1,597 0.00% 20,700 0.01% 18,016 0.01% 2,684
Total 2,943,907 7.22% 3,125,065 7.61% (181,157) -5.80% 13,682,368 7.09% 15,625,323 7.61% (1,942,955)
Total Operating Revenue 40,752,670 100.00% 41,066,427 ### (313,757) -0.76% 193,034,076 ### 205,332,135 ### ###
OPERATION:
Administrative & General Salaries 2,518,164 6.18% 3,360,644 8.18% 842,479 25.07% 11,712,738 6.07% 16,803,219 8.18% 5,090,481
Personnel Economic Relief Allow. (PERA) 239,903 0.59% 301,500 0.73% 61,597 20.43% 1,117,206 0.58% 1,507,500 0.73% 390,294
Representation and Transportation Exp. (RATA) 145,000 0.36% 113,500 0.28% (31,500) -27.75% 290,000 0.15% 567,500 0.28% 277,500
Transportation Allowance 8,963 0.02% 10,000 0.02% 1,037 10.37% 43,089 0.02% 50,000 0.02% 6,911
Overtime Pay 159,326 0.39% 130,633 0.32% (28,693) -21.96% 388,438 0.20% 653,166 0.32% 264,727
Birthday/Monthly Rice Allowance 278,400 0.68% 377,700 0.92% 99,300 26.29% 1,113,600 0.58% 1,888,500 0.92% 774,900
Leave Benefits (Monetizaton of Leave Credits) - 0.00% 331,870 0.81% 331,870 100.00% 27,850 0.01% 1,659,350 0.81% 1,631,500
Clothing Allowances - 0.00% 63,333 0.15% 63,333 100.00% 550,000 0.28% 316,667 0.15% (233,333)
Medical Allowance - 0.00% 9,000 0.02% 9,000 100.00% 98,000 0.05% 45,000 0.02% (53,000)
Hospitalization 28,500 0.07% 50,000 0.12% 21,500 43.00% 84,000 0.04% 250,000 0.12% 166,000
Year-end Bonus-Gov't (13th month) (49,104) -0.12% 298,092 0.73% 347,196 116.47% 1,143,265 0.59% 1,490,462 0.73% 347,197
Cash Gift 19,168 0.05% 63,333 0.15% 44,165 69.73% 272,500 0.14% 316,667 0.15% 44,167
Year-end Bonus-District (Christmas Bonus) - 0.00% 124,525 0.30% 124,525 100.00% - 0.00% 622,627 0.30% 622,627
Productivity Incentive Benefits - 0.00% 27,000 0.07% 27,000 100.00% 218,000 0.11% 135,000 0.07% (83,000)
Prepared by: Checked by: Submitted by: Approved by:
LUIS A. WEE ROBERTO R. MENDOZA ROBERTO R. MENDOZA LEONARDO REY D. VASQUEZ

OIC-General Accounting Division OIC-Accounting & Treasury Dept. AGM-Finance & Admin Group General Manager
OIC-General Accounting Division AGM-Finance & Admin Group

Zamboanga City
Performance Bonus (PEI) - 0.00% 126,667 0.31% 126,667 100.00% - 0.00% 633,333 0.31% 633,333
Loyalty Award (243,090) -0.60% 108,625 0.26% 351,715 323.79% 771,010 0.40% 543,125 0.26% (227,885)
G.S.I.S Life & Ret. & Ins. 302,510 0.74% 399,953 0.97% 97,443 24.36% 1,414,482 0.73% 1,999,765 0.97% 585,284
Employees Compensation 12,209 0.03% 15,067 0.04% 2,858 18.97% 56,844 0.03% 75,335 0.04% 18,490
Phil Health Contribution 29,613 0.07% 40,920 0.10% 11,307 27.63% 138,838 0.07% 204,599 0.10% 65,762
Home Development Mutual Fund 49,226 0.12% 67,213 0.16% 17,987 26.76% 231,713 0.12% 336,065 0.16% 104,352
Provident Fund - 0.00% 199,977 0.49% 199,977 100.00% - 0.00% 999,883 0.49% 999,883
Penalty Award System ### - 0.00% 4,167 0.01% 4,167 100.00% - 0.00% 20,833 0.01% 20,833
TOTAL PERSONAL SERVICE COSTS 3,498,788 8.59% 6,223,719 15.16% 2,724,930 43.78% 19,671,572 10.19% 31,118,595 15.16% 11,447,023
Office Supplies and Materials 114,961 0.28% 291,420 0.71% 176,458 60.55% 342,253 0.18% 1,457,099 0.71% 1,114,846
Medical & Dental Expense 5,424 0.01% 23,691 0.06% 18,267 77.11% 34,540 0.02% 118,455 0.06% 83,914
Books, Printed Materials & Newsletter 0.00% 7,000 0.02% 7,000 100.00% 0.00% 35,000 0.02% 35,000
Fuel, Oil & Lubricants 235,534 0.58% 312,530 0.76% 76,995 24.64% 684,875 0.35% 1,562,648 0.76% 877,772
Traveling Exp. & Per Diem - 0.00% 26,588 0.06% 26,588 100.00% 57,007 0.03% 132,942 0.06% 75,935
Training Expenses & Per Diem 118,254 0.29% 111,797 0.27% (6,457) -5.78% 158,654 0.08% 558,985 0.27% 400,332
Light & Power 128,427 0.32% 189,667 0.46% 61,240 32.29% 572,662 0.30% 948,333 0.46% 375,672
Communication Expenses 190,852 0.47% 181,233 0.44% (9,619) -5.31% 641,299 0.33% 906,167 0.44% 264,868
Advertising & Promotion - 0.00% 8,333 0.02% 8,333 100.00% - 0.00% 41,667 0.02% 41,667
Franchise Tax Expense 762,028 1.87% 831,944 2.03% 69,917 8.40% 3,494,904 1.81% 4,159,722 2.03% 664,818
Real Property Tax/Income Tax - 0.00% 8,333 0.02% 8,333 100.00% 24,535 0.01% 41,667 0.02% 17,132
Insurance and Registration 47,953 0.12% 67,431 0.16% 19,479 28.89% 198,292 0.10% 337,157 0.16% 138,866
Rent Expense (Satellite Office) 6,280 0.02% 39,500 0.10% 33,220 84.10% 25,121 0.01% 197,500 0.10% 172,379
Police Escort - Honorarium 800 0.00% 8,800 0.02% 8,000 90.91% 18,800 0.01% 44,000 0.02% 25,200
Sports Development 46,780 0.11% 6,396 0.02% (40,384) -631.41% 89,760 0.05% 31,979 0.02% (57,781)
Professional Fee & Retainers Fee 29,883 0.07% 84,918 0.21% 55,035 64.81% 119,533 0.06% 424,592 0.21% 305,058

OIC-General Accounting Division OIC-Accounting & Treasury Dept. AGM-Finance & Admin Group
Zamboanga City

Wages of Job Orders 786,568 1.93% 1,311,474 3.19% 524,906 40.02% 3,561,180 1.84% 6,557,368 3.19% 2,996,187
Security Services (Agency Guards) 385,608 0.95% 382,330 0.93% (3,277) -0.86% 1,520,037 0.79% 1,911,652 0.93% 391,615
Miscellaneous Expenses 42,713 0.10% 47,573 0.12% 4,859 10.21% 106,725 0.06% 237,863 0.12% 131,138
Water Permit, Survey and Other Programs 10,520 0.03% 79,708 0.19% 69,188 86.80% 50,224 0.03% 398,540 0.19% 348,316
TOTAL OPERATING EXPENSE 2,912,585 7.15% 4,020,667 9.79% 1,108,082 27.56% 11,700,399 6.06% 20,103,333 9.79% 8,402,934
TOTAL PS & OPERATING EXPENSE 6,411,373 15.73% 10,244,385 24.95% 3,833,012 37.42% 31,371,971 16.25% 51,221,928 24.95% 19,849,957
MAINTENANCE:
Maint. Of Structures & Improvements - 0.000% 134,309 0.33% 134,309 100.00% - 0.00% 671,546 0.33% 671,546
Maintenance of Office Equipment - 0.00% 24,683 0.06% 24,683 100.00% - 0.00% 123,417 0.06% 123,417
Maintenance of Computer 24,939 0.06% 38,187 0.09% 13,248 34.69% 25,759 0.01% 190,935 0.09% 165,176
Maint.of Vehicle, Spare Parts & Tires 135,426 0.33% 426,418 1.04% 290,992 68.24% 290,571 0.15% 2,132,089 1.04% 1,841,518
Maintenance of Power Production Equip. - 0.00% 17,394 0.04% 17,394 100.00% - 0.00% 86,969 0.04% 86,969
Maintenance of Communication Equip. - 0.00% 9,583 0.02% 9,583 100.00% - 0.00% 47,917 0.02% 47,917
Maintenance of Power Operated Equip. - 0.00% 29,999 0.07% 29,999 100.00% - 0.00% 149,995 0.07% 149,995
Maintenance of Furniture and Fixtures - 0.00% 15,233 0.04% 15,233 100.00% - 0.00% 76,167 0.04% 76,167
Restorations and Maintenance-Books - 0.00% 250 0.00% 250 100.00% - 0.00% 1,250 0.00% 1,250
TOTAL MAINTENANCE EXPENSE 160,365 0.39% 696,057 1.69% 535,692 76.96% 316,330 0.16% 3,480,284 1.69% 3,163,954
TOTAL FINANCE AND ADMIN. GROUP EXPENSE 6,571,738 16.13% 10,940,442 26.64% 4,368,705 39.93% 31,688,301 16.42% 54,702,212 26.64% 23,013,911
Submitted by: Approved by:

Prepared by: Checked by:
ROBERTO R. MENDOZA LEONARDO REY D. VASQUEZ
LUIS A. WEE ROBERTO R. MENDOZA
AGM-Finance & Admin Group General Manager
OIC-General Accounting Division OIC-Accounting & Treasury Dept.
R(UNDER)BUDGET
% of
Budget
-5.49%
-4.74%
7.55%
-5.46%
-18.76%
0.00%
-15.15%
0.00%
-12.43%
-5.99%
30.29%
25.89%
48.90%
13.82%
40.53%
41.03%
98.32%
-73.68%
-117.78%
66.40%
23.29%
13.95%
100.00%
-61.48%
VASQUEZ
R(UNDER)BUDGET
% of
Budget
100.00%
-41.96%
29.27%
24.54%
32.14%
31.05%
100.00%
100.00%
36.79%
76.51%
70.84%
100.00%
56.17%
57.12%
71.62%
39.61%
29.23%
100.00%
15.98%
41.12%
41.19%
87.28%
57.27%
-180.68%
71.85%
ASQUEZ
R(UNDER)BUDGET
% of
Budget
45.69%
20.49%
55.13%
87.40%
41.80%
38.75%
100.00%
100.00%
86.51%
86.37%
100.00%
100.00%
100.00%
100.00%
100.00%
90.91%
42.07%
VASQUEZ
Zamboanga City
C U R R E N T M O N T H Y E A R T O D A T E
OPERATIONS ACTUAL BUDGET OVER(UNDER)BUDGET ACTUAL BUDGET OVER(UNDER)BUDGET
OPERATION:
Salaries 2,928,566 7.19% 4,277,400 10.42% 1,348,834 31.53% 15,378,588 7.97% 21,387,000 10.42% 6,008,412
Overtime Pay 352,435 0.86% 197,100 0.48% (155,335) -78.81% 1,195,400 0.62% 985,500 0.48% (209,900)
Patrol & Meal Allowance 6,175 0.02% 31,200 0.08% 25,025 80.21% 34,550 0.02% 156,000 0.08% 121,450
GSIS Life & Ret. Ins. 352,207 0.86% 546,950 1.33% 194,743 35.61% 1,836,448 0.95% 2,734,750 1.33% 898,302
Employees Compensation 16,969 0.04% 24,750 0.06% 7,781 31.44% 87,955 0.05% 123,750 0.06% 35,795
Home Development Mutual Fund 59,834 0.15% 87,600 0.21% 27,766 31.70% 310,526 0.16% 438,000 0.21% 127,474
Transportation Allowances 17,475 0.04% 29,900 0.07% 12,425 41.56% 87,375 0.05% 149,500 0.07% 62,125
Provident Fund - 0.00% 262,520 0.64% 262,520 100.00% - 0.00% 1,312,600 0.64% 1,312,600
Phil Health Contribution 34,900 0.09% 54,940 0.13% 20,040 36.48% 181,600 0.09% 274,700 0.13% 93,100
Clothing Allowance - 0.00% 107,083 0.26% 107,083 100.00% 909,000 0.47% 535,417 0.26% (373,583)
13th Month Pay (90,797) -0.22% 408,430 0.99% 499,227 122.23% 1,542,924 0.80% 2,042,153 0.99% 499,230
Christmas Bonus - 0.00% 120,390 0.29% 120,390 100.00% - 0.00% 601,951 0.29% 601,951
Birthday/Monthly Rice 447,760 1.10% 573,000 1.40% 125,240 21.86% 1,823,520 0.94% 2,865,000 1.40% 1,041,480
Medical Allowance - 0.00% 12,000 0.03% 12,000 100.00% 128,000 0.07% 60,000 0.03% (68,000)
Productivity Incentive Pay - 0.00% 33,333 0.08% 33,333 100.00% 358,000 0.19% 166,667 0.08% (191,333)
Productivity Enhancement Incentive - 0.00% 215,000 0.52% 215,000 100.00% - 0.00% 1,075,000 0.52% 1,075,000
Cash Gift (4,167) -0.01% 111,667 0.27% 115,833 103.73% 442,500 0.23% 558,333 0.27% 115,833
PERA 340,918 0.84% 497,667 1.21% 156,748 31.50% 1,780,539 0.92% 2,488,333 1.21% 707,794
Monetization of Leave Credits - 0.00% 563,730 1.37% 563,730 100.00% - 0.00% 2,818,650 1.37% 2,818,650
Terminal Leave 9,566 0.02% 12,200 0.03% 2,634 21.59% 9,566 0.00% 61,000 0.03% 51,434
Representation & Transportation Allowances 204,000 0.50% 92,600 0.23% (111,400) -120.30% 408,000 0.21% 463,000 0.23% 55,000
TOTAL PERSONAL SERVICE COSTS 4,675,841 11.47% 8,259,460 20.11% 3,583,619 43.39% 26,514,489 13.74% 41,297,304 20.11% 14,782,815

Zamboanga City
Traveling Expenses & Per Diem 16,556 0.04% 36,500 0.09% 19,944 54.64% 153,505 0.08% 182,500 0.09% 28,995
Training Expenses 21,460 0.05% 65,760 0.16% 44,300 67.37% 90,318 0.05% 328,800 0.16% 238,482
Outside Service Employed 4,167,789 10.23% 3,614,633 8.80% (553,156) -15.30% 17,849,549 9.25% 18,073,167 8.80% 223,617
Insurance Expenses 107,319 0.26% 43,200 0.11% (64,119) -148.42% 438,659 0.23% 216,000 0.11% (222,659)
Office Supplies & Other Expenses 73,048 0.18% 80,750 0.20% 7,702 9.54% 288,791 0.15% 403,750 0.20% 114,959
Communication Expense 67,794 0.17% 82,100 0.20% 14,306 17.42% 266,858 0.14% 410,500 0.20% 143,642
Fuel, Oil & Lubricants 1,088,418 2.67% 1,195,800 2.91% 107,382 8.98% 4,277,819 2.22% 5,979,000 2.91% 1,701,181
Job Orders 1,037,272 2.55% 1,061,217 2.58% 23,945 2.26% 4,472,564 2.32% 5,306,083 2.58% 833,519
Vehicle & Equipment Rental - 0.00% 22,200 0.05% 22,200 100.00% - 0.00% 111,000 0.05% 111,000
Miscellaneous Expenses 59,067 0.14% 53,600 0.13% (5,467) -10.20% 201,055 0.10% 268,000 0.13% 66,945
Books, Subscription & Printed Materials - 0.00% 9,550 0.02% 9,550 100.00% - 0.00% 47,750 0.02% 47,750
Light & Power - WTP 136,327 0.33% 89,070 0.22% (47,257) -53.06% 572,337 0.30% 445,350 0.22% (126,987)
Light & Power - Production Wells 1,179,096 2.89% 1,225,300 2.98% 46,204 3.77% 5,271,611 2.73% 6,126,500 2.98% 854,889
Light & Power - Booster Stations - 0.00% 72,000 0.18% 72,000 100.00% - 0.00% 360,000 0.18% 360,000
Light & Power - Sewer - 0.00% 50,000 0.12% 50,000 100.00% - 0.00% 250,000 0.12% 250,000
Fuel for Power Production - WTP 49,540 0.12% 20,450 0.05% (29,090) -142.25% 172,915 0.09% 102,250 0.05% (70,665)
Fuel for Power Production (Production Wells) 134,772 0.33% 46,000 0.11% (88,772) -192.98% 450,773 0.23% 230,000 0.11% (220,773)
Fuel for Power Production (Booster Stations) - 0.00% 45,400 0.11% 45,400 100.00% - 0.00% 227,000 0.11% 227,000
Fuel for Power Production (Sewer) - 0.00% 10,000 0.02% 10,000 100.00% - 0.00% 50,000 0.02% 50,000
Chemicals and Filtering Materials - WTP 2,365,599 5.80% 1,496,400 3.64% (869,199) -58.09% 4,884,357 2.53% 7,482,000 3.64% 2,597,643
Chemicals and Filtering Materials - PW - 0.00% 122,050 0.30% 122,050 100.00% - 0.00% 610,250 0.30% 610,250
TOTAL OPERATING EXPENSE 10,504,057 25.78% 9,441,980 22.99% (1,062,077) -11.25% 39,391,113 20.41% 47,209,900 22.99% 7,818,787
MAINTENANCE :
Maint. Of Basin & Reservoir - 0.00% 16,200 0.04% 16,200 100.00% - 0.00% 81,000 0.04% 81,000
Maint. Of Rivers & Other Intakes - 0.00% 13,000 0.03% 13,000 100.00% - 0.00% 65,000 0.03% 65,000
Maint. Of Production Wells 221,155 0.54% 104,900 0.26% (116,255) -110.82% 485,237 0.25% 524,500 0.26% 39,263
Maint. Of Access Road & River Crossings - 0.00% 5,700 0.01% 5,700 100.00% 25,561 0.01% 28,500 0.01% 2,939

Zamboanga City
Maint. Of Watershed Reservation 12,548 0.03% 95,400 0.23% 82,853 86.85% 23,777 0.01% 477,000 0.23% 453,223
Maint. Of Power Production Equipment 26,619 0.07% 52,500 0.13% 25,881 49.30% 40,639 0.02% 262,500 0.13% 221,861
Maint. Of Water Treatment Equipment 1,329 0.00% 123,850 0.30% 122,521 98.93% 11,413 0.01% 619,250 0.30% 607,838
Maint. Of Dam Equipment - 0.00% 4,000 0.01% 4,000 100.00% 840 0.00% 20,000 0.01% 19,160
Maint. Of Communication Equipment - 0.00% 12,200 0.03% 12,200 100.00% 426 0.00% 61,000 0.03% 60,574
Maint. Of Computer Equipment 750 0.00% 43,200 0.11% 42,450 98.26% 5,515 0.00% 216,000 0.11% 210,485
Maint. Of Trans. & Dist. (Mat'ls.) 246,558 0.61% 309,800 0.75% 63,242 20.41% 1,082,234 0.56% 1,549,000 0.75% 466,766
Maint. Of Service (Mat'ls.) 431,711 1.06% 375,000 0.91% (56,711) -15.12% 1,264,968 0.66% 1,875,000 0.91% 610,032
Maint. Water Meter Spare Parts 12,147 0.03% 72,800 0.18% 60,653 83.31% 863,640 0.45% 364,000 0.18% (499,640)
Maint. Of Fire Hydrants, Standpipes(Mat'ls.) 32,380 0.08% 20,000 0.05% (12,380) -61.90% 65,481 0.03% 100,000 0.05% 34,519
Maint. Of Valves, Blowoff & Air Assemblies 9,401 0.02% 40,000 0.10% 30,599 76.50% 9,526 0.00% 200,000 0.10% 190,474
Maint. Of Sewerage Line(Mat'ls.) - 0.00% 38,400 0.09% 38,400 100.00% 67,233 0.03% 192,000 0.09% 124,767
Maint. Of Drilling Rig - 0.00% 25,000 0.06% 25,000 100.00% - 0.00% 125,000 0.06% 125,000
Maint. Of Heavy Equipt. 102,900 0.25% 152,600 0.37% 49,700 32.57% 154,483 0.08% 763,000 0.37% 608,517
Maint. Of Power Operated Equipment - 0.00% 64,000 0.16% 64,000 100.00% - 0.00% 320,000 0.16% 320,000
Maint. Sewerage Plant (Matls.) - 0.00% 181,700 0.44% 181,700 100.00% 416 0.00% 908,500 0.44% 908,084
Maint. Of Laboratory Equipment - 0.00% 5,000 0.01% 5,000 100.00% - 0.00% 25,000 0.01% 25,000
Firearms and Ammunitions - 0.00% 1,000 0.00% 1,000 100.00% - 0.00% 5,000 0.00% 5,000
Structure and Improvement 112,646 0.28% 575,700 1.40% 463,054 80.43% 333,602 0.17% 2,878,500 1.40% 2,544,898
Maint. Of Vehicle Spare Parts & Tires 253,232 0.62% 520,000 1.27% 266,768 51.30% 735,624 0.38% 2,600,000 1.27% 1,864,376
TOTAL MAINTENANCE EXPENSE 1,463,375 3.59% 2,851,950 6.94% 1,388,575 48.69% 5,170,615 2.68% 14,259,750 6.94% 9,089,135
TOTAL OPERATIONS GROUP EXPENSE 16,643,272 40.84% 20,553,390 50.05% 3,910,118 19.02% 71,076,217 36.82% ### 50.05% 31,690,737

UNDER)BUDGET
% of
Budget
28.09%
-21.30%
77.85%
32.85%
28.93%
29.10%
41.56%
100.00%
33.89%
-69.77%
24.45%
100.00%
36.35%
-113.33%
-114.80%
100.00%
20.75%
28.44%
100.00%
84.32%
11.88%
35.80%
SQUEZ
UNDER)BUDGET
% of
Budget
15.89%
72.53%
1.24%
-103.08%
28.47%
34.99%
28.45%
15.71%
100.00%
24.98%
100.00%
-28.51%
13.95%
100.00%
100.00%
-69.11%
-95.99%
100.00%
100.00%
34.72%
100.00%
16.56%
25.54%
100.00%
100.00%
7.49%
10.31%
ASQUEZ
ASQUEZ
UNDER)BUDGET
% of
Budget
95.02%
84.52%
98.16%
95.80%
99.30%
97.45%
30.13%
32.54%
-137.26%
34.52%
95.24%
64.98%
100.00%
79.75%
100.00%
99.95%
100.00%
100.00%
88.41%
71.71%
63.74%
30.84%
SQUEZ
Zamboanga City
OFFICE OF THE ACTUAL BUDGET OVER(UNDER)BUDGET ACTUAL BUDGET OVER(UNDER)BUDGET
GENERAL MANAGER % of % of % of % of % of
OPERATION:
820-0 Salaries 577,371 1.42% 765,480 1.86% 188,109 24.57% 2,600,637 1.35% 3,827,402 1.86% 1,226,765
821-0 Overtime Pay 8,201 0.02% 29,514 0.07% 21,313 72.21% 69,651 0.04% 147,568 0.07% 77,916
822-1-0 GSIS Life Ret. & Ins. 68,464 0.17% 91,858 0.22% 23,394 25.47% 314,089 0.16% 459,288 0.22% 145,200
822-2-0 Employees Compensation 2,347 0.01% 3,000 0.01% 653 21.77% 10,303 0.01% 15,000 0.01% 4,697
822-6-0 Home Development Mutual Fund 11,864 0.03% 15,310 0.04% 3,445 22.50% 52,570 0.03% 76,548 0.04% 23,978
822-8-0 Provident Fund - 0.00% 45,929 0.11% 45,929 100.00% - 0.00% 229,644 0.11% 229,644
823-1-0 Philhealth Contribution 6,338 0.02% 8,350 0.02% 2,013 24.10% 28,838 0.01% 41,750 0.02% 12,913
824-3-0 Clothing Allowance - 0.00% 17,083 0.04% 17,083 100.00% 85,000 0.04% 85,417 0.04% 417
824-4-0 13th Month Pay (94,333) -0.23% 84,404 0.21% 178,737 211.76% 243,283 0.13% 422,017 0.21% 178,734
824-5-0 Christmas Bonus - 0.00% 8,984 0.02% 8,984 100.00% - 0.00% 44,919 0.02% 44,919
824-7-0 Birthday/Monthly Rice 46,400 0.11% 80,200 0.20% 33,800 42.14% 174,000 0.09% 401,000 0.20% 227,000
824-9-0 Medical Allowance - 0.00% 500 0.00% 500 100.00% 4,000 0.00% 2,500 0.00% (1,500)
824-11-0 Productivity Incentive Benefit - 0.00% 6,833 0.02% 6,833 100.00% 36,000 0.02% 34,167 0.02% (1,833)
824-12-0 Cash Gift (23,332) -0.06% 17,083 0.04% 40,415 236.58% 45,000 0.02% 85,418 0.04% 40,418
824-14-0 P E R A 44,435 0.11% 60,000 0.15% 15,565 25.94% 186,207 0.10% 300,000 0.15% 113,793
824-34-0 Productivity Enhancement Incentives-PEI - 0.00% 34,167 0.08% 34,167 100.00% - 0.00% 170,833 0.08% 170,833
824-18-0 Monetization of Leave Credits - 0.00% 61,041 0.15% 61,041 100.00% - 0.00% 305,203 0.15% 305,203
828-0 Representation and Tranportation Allowance 68,000 0.17% 42,333 0.10% (25,667) -60.63% 136,000 0.07% 211,667 0.10% 75,667
824-2-0 Transportation Allowance 2,125 0.01% 1,667 0.00% (458) -27.50% 6,820 0.00% 8,333 0.00% 1,513
TOTAL PERSONAL SERVICE COSTS 717,880 1.76% 1,373,735 3.35% 655,855 47.74% 3,992,398 2.07% 6,868,674 3.35% 2,876,276
824-20-0 Extraordinary & Miscellaneous Exps. 10,444 0.03% 6,667 0.02% (3,777) -56.66% 32,388 0.02% 33,333 0.02% 945
827-0 Traveling Exp. & Per Diem 9,010 0.02% 41,667 0.10% 32,657 78.38% 98,192 0.05% 208,333 0.10% 110,141
833-0 Training Expenses & Per Diem 66,382 0.16% 15,917 0.04% (50,465) -317.06% 85,083 0.04% 79,583 0.04% (5,500)
828-0-1 Public Hearing Expenses - 0.00% 5,000 0.01% 5,000 100.00% 139,460 0.07% 25,000 0.01% (114,460)
829-0 Insurance & Registration 7,938 0.02% 8,333 0.02% 395 4.75% 37,378 0.02% 41,667 0.02% 4,289
830-0 Office Supplies & Materials 36,535 0.09% 45,110 0.11% 8,575 19.01% 95,043 0.05% 225,551 0.11% 130,509

Zamboanga City
OFFICE OF THE ACTUAL BUDGET OVER(UNDER)BUDGET ACTUAL BUDGET OVER(UNDER)BUDGET
GENERAL MANAGER % of % of % of % of % of
831-0 Communication Expenses 24,599 0.06% 60,000 0.15% 35,401 59.00% 120,732 0.06% 300,000 0.15% 179,268
839-0 Advertising & Promotions 23,700 0.06% 33,333 0.08% 9,633 28.90% 138,420 0.07% 166,667 0.08% 28,247
840-0 Fuel, Oil & Lubricants 31,762 0.08% 58,828 0.14% 27,066 46.01% 115,319 0.06% 294,140 0.14% 178,821
843-0 Miscellaneous Expenses 40,523 0.10% 50,000 0.12% 9,477 18.95% 208,894 0.11% 250,000 0.12% 41,106
843-0-1 Calamity Fund - 0.00% 250,000 0.61% 250,000 100.00% - 0.00% 1,250,000 0.61% 1,250,000
843-0-4 Honorarium for ICIG Escort - 0.00% 4,000 0.01% 4,000 100.00% 714 0.00% 20,000 0.01% 19,286
843-0-3 Special Task Force - 0.00% 4,000 0.01% 4,000 100.00% - 0.00% 20,000 0.01% 20,000
843-1-9 Public Relation Program - 0.00% 25,000 0.06% 25,000 100.00% 37,800 0.02% 125,000 0.06% 87,200
844-1-9-1 Discretionary Fund 67,215 0.16% 83,333 0.20% 16,118 19.34% 209,904 0.11% 416,667 0.20% 206,763
844-2-9 Books, Printed Mat'ls & Newsletter 52,440 0.13% 32,000 0.08% (20,440) -63.88% 57,502 0.03% 160,000 0.08% 102,498
844-3-9 Physical Fitness Program 8,000 0.02% 70,000 0.17% 62,000 88.57% 40,000 0.02% 350,000 0.17% 310,000
844-5-9 Christmas Expenses - 0.00% 58,333 0.14% 58,333 100.00% - 0.00% 291,667 0.14% 291,667
844-6-9 Anniversary Awards and Expenses 850 0.00% 66,667 0.16% 65,817 98.73% 113,062 0.06% 333,333 0.16% 220,271
846-0 MAWD Sportsfest - 0.00% 25,000 0.06% 25,000 100.00% - 0.00% 125,000 0.06% 125,000
847-1-10 Executive Medical Allowance - 0.00% 1,000 0.00% 1,000 100.00% - 0.00% 5,000 0.00% 5,000
849-1-0 PWAD,MAWD,PWWA,WEMWIC & Other Exps. 66,122 0.16% 41,667 0.10% (24,455) -58.69% 79,222 0.04% 208,333 0.10% 129,111
Intellgence Fund - 0.00% 66,667 0.16% 66,667 100.00% - 0.00% 333,333 0.16% 333,333
833-00-01 Projects, Programs & Activities 19,536 0.05% 306,250 0.75% 286,714 93.62% 259,740 0.13% 1,531,250 0.75% 1,271,510
843-0-9 OGM Works Augmentation-ICIG wages, OT 169,882 0.42% 219,975 0.54% 50,093 22.77% 905,616 0.47% 1,099,875 0.54% 194,259
TOTAL OPERATING EXPENSE 634,937 1.56% 1,578,747 3.84% 943,809 59.78% 2,774,469 1.44% 7,893,733 3.84% 5,119,264
MAINTENANCE:
850-5-0 Maint. Of Veh. Spare Parts & Tires 14,285 0.04% 25,500 0.06% 11,215 43.98% 43,595 0.02% 127,500 0.06% 83,905
850-6-0 Maint. Of Computers & Equipt. - 0.00% 11,953 0.03% 11,953 100.00% - 0.00% 59,767 0.03% 59,767
TOTAL MAINTENANCE EXPENSE 14,285 0.04% 37,453 0.09% 23,168 61.86% 43,595 0.02% 187,267 0.09% 143,671
TOTAL OFFICE OF THE GM EXPENSE 1,367,102 3.35% 2,989,935 7.28% 1,622,832 54.28% 6,810,462 3.53% 14,949,673 7.28% 8,139,211

GA CITY WATER DISTRICT
Zamboanga City
MENT OF INCOME AND EXPENSE
he month of May, 2012
Y E A R T O D A T E
OVER(UNDER)BUDGET
% of
Budget
32.05%
52.80%
31.61%
31.31%
31.32%
100.00%
30.93%
0.49%
42.35%
100.00%
56.61%
-60.00%
-5.37%
47.32%
37.93%
100.00%
100.00%
35.75%
18.16%
41.88%
2.84%
52.87%
-6.91%
-457.84%
10.29%
57.86%
Approved by:
LEONARDO REY D. VASQUEZ

General Manager
GA CITY WATER DISTRICT
Zamboanga City
MENT OF INCOME AND EXPENSE
he month of May, 2012
Y E A R T O D A T E
OVER(UNDER)BUDGET
% of
Budget
59.76%
16.95%
60.79%
16.44%
100.00%
96.43%
100.00%
69.76%
49.62%
64.06%
88.57%
100.00%
66.08%
100.00%
100.00%
61.97%
100.00%
83.04%
17.66%
64.85%
54.16%
65.81%
100.00%
76.72%
54.44%
Zamboanga City
BOARD C U R R E N T M O N T H Y E A R T O D A T E
OF ACTUAL BUDGET OVER(UNDER)BUDGET ACTUAL BUDGET OVER(UNDER)BUDGET
DIRECTORS % of % of % of % of % of % of
Amount Total Amount Total Amount Budget Amount Total Amount Total Amount Budget
OPERATION:
827-8 Traveling Expenses 41,886 0.10% 33,333 0.08% (8,553) -25.66% 288,525 0.15% 166,667 0.08% (121,859) -73.12%
829-8 Insurance and Registration Expenses 1,528 0.00% 4,167 0.01% 2,639 63.34% 6,681 0.00% 20,833 0.01% 14,152 67.93%
830-8 Office Supplies and Materials - 0.00% 3,184 0.01% 3,184 100.00% 12,735 0.01% 15,920 0.01% 3,185 20.01%
831-8 Communication Expenses 39,176 0.10% 33,000 0.08% (6,176) -18.72% 101,758 0.05% 165,000 0.08% 63,242 38.33%
833-8 Training Expenses and Per Diem 1,200 0.00% 25,000 0.06% 23,800 95.20% 28,755 0.01% 125,000 0.06% 96,245 77.00%
836-8 Donation and Contribution - 0.00% 25,000 0.06% 25,000 100.00% - 0.00% 125,000 0.06% 125,000 100.00%
838-8 Directors Fees and Remuneration 147,840 0.36% 283,333 0.69% 135,493 47.82% 1,143,600 0.59% 1,416,667 0.69% 273,067 19.28%
839-8 Advertisement - 0.00% 4,167 0.01% 4,167 100.00% - 0.00% 20,833 0.01% 20,833 100.00%
840-8 Fuel, Oil & Lubricants 17,432 0.04% 16,667 0.04% (766) -4.59% 68,022 0.04% 83,333 0.04% 15,312 18.37%
843-8 Miscellaneous Expenses 1,410 0.00% 33,333 0.08% 31,923 95.77% 57,406 0.03% 166,667 0.08% 109,260 65.56%
849-8 MAWD & PAWD Expenses - 0.00% 25,000 0.06% 25,000 100.00% - 0.00% 125,000 0.06% 125,000 100.00%
843-01-08Reimbursable Expenses 4,628 0.01% 50,000 0.12% 45,372 90.74% 4,628 0.00% 250,000 0.12% 245,372 98.15%
TOTAL OPERATIONS EXPENSE 255,101 0.63% 536,184 1.31% 281,083 52.42% 1,712,111 0.89% 2,680,920 1.31% 968,810 36.14%
MAINTENANCE:
850-5-8 Maint.of Vehicle, Spare Parts & Tires 6,691 0.02% 5,000 0.01% (1,691) -33.82% 16,152 0.01% 25,000 0.01% 8,848 35.39%
850-6-8 Maint. Of Computers - 0.00% 1,667 0.00% 1,667 100.00% - 0.00% 8,333 0.00% 8,333 100.00%
TOTAL MAINTENANCE EXPENSE 6,691 0.02% 6,667 0.02% (24) -0.36% 16,152 0.01% 33,333 0.02% 17,181 51.54%
TOTAL BOARD OF DIRECTORS EXPENSE 261,792 0.64% 542,851 1.32% 281,059 51.77% 1,728,263 0.90% 2,714,253 1.32% 985,991 36.33%

NOMINAL ACCOUNTS
OLD CHART OF ACCOUNTS CPS / NGAS MODIFIED
GENERAL LEDGER GL SL
SUBSIDIARY LEDGER ACCOUNT TITLE GL NO. SL NO. SUBSIDIARY LEDGER ACCOUNT TITLE
ACCOUNT TITLE GENERAL LEDGER ACCOUNT TITLE Dr. Cr. Dr. Cr.
PERSONAL SERVICES
Operating Expense
501 Salaries and Wages- Regular 701
Salaries - Operations Group 501 820-2 Source of Supply Expense - Operation Supervision 701-01
Salaries - Operations Group 501 820-2 Source of Supply Expense - Operation Labor 701-02
Salaries - Operations Group 501 820-2 Source of Supply Expense - Maintenance Supervision 701-03
Salaries - Construction & Maintenance Dept. 501 820-7 Pumping Expense - Power Production Labor 701-04
Salaries - Construction & Maintenance Dept. 501 820-7 Pumping Expense - Pumping Labor 701-05
Salaries - Operations Group 501 820-2 Water Treatment Expense - Operation Labor 701-06
Salaries - Construction & Maintenance Dept. 501 820-7 Transmission and Distribution Expense- Maintenance Supervision 701-07
Salaries - Commercial & Customer Service 501 801 Customer Account Expense - Supervision 701-08
and EDP 501 801 Customer Account Expense - Meter Reading 701-09
501 801 Customer Account Expense - Customer Records and Collection 701-10
Salaries - Administrative & General Services 501 820-1, 820-0 Administrative and General Salaries 701-11
Salaries and Wages – Others 706
(Distribute Subsidiary Acct. with Salaries and Wages Cost Centers) 706-01
Personnel Economic Relief Allowance - OGM 501 824-14-00 Personnel Economic Relief Allowance (PERA) 707
Personnel Economic Relief Allowance - FAG 501 824-14-01 (Distribute Subsidiary Acct. with Salaries and Wages Cost Centers) 707-01
Personnel Economic Relief Allowance - EWRD 501 824-14-02 Additional Compensation (ADCOM) 708
Personnel Economic Relief Allowance - CSEDP 501 824-14-03 (Distribute Subsidiary Acct. with Salaries and Wages Cost Centers) 708-01
Personnel Economic Relief Allowance - CMD 501 824-14-07
RATA - OGM 501 828-00 Representation Allowance 710

RATA - FAG 501 828-01 Transportation Allowance 711
RATA - EWRD 501 828-02
RATA - CSEDP 501 828-03
RATA - CMD 501 828-07
Transportation Allowance - OGM 501 824-02-00
Transportation Allowance - FAG 501 824-02-01
Transportation Allowance - EWRD 501 824-02-02
Transportation Allowance - CSEDP 501 824-02-03
Transportation Allowance - CMD 501 824-02-07
Clothing and Uniform Allowance - OGM 501 824-03-00 Clothing and Uniform Allowance 712
Clothing and Uniform Allowance - FAG 501 824-03-01 (Distribute Subsidiary Acct. with Salaries and Wages Cost Centers) 712-01
Clothing and Uniform Allowance - EWRD 501 824-03-02
Clothing and Uniform Allowance - CSEDP 501 824-03-03
Clothing and Uniform Allowance - CMD 501 824-03-07
Directors Fees and Remuneration 501 838-08 Honoraria (Directors' Fees and Renumerations, etc.) 713
BAC Honorarium 501 526-11
JVSC Honorarium 501 146
Escort Honorarium 501 843-3-2
Speaker's Honorarium 501 833
Year-end Bonus-Gov't (13th month) - OGM 501 824-04-00 Year-end Bonus 714
Year-end Bonus-Gov't (13th month) - FAD 501 824-04-01 (Distribute Subsidiary Acct. with Salaries and Wages Cost Centers) 714-01
Year-end Bonus-Gov't (13th month) - EWRD 501 824-04-02
Year-end Bonus-Gov't (13th month) - CSEDP 501 824-04-03
Year-end Bonus-Gov't (13th month) - CMD 501 824-04-07
Year-end Bonus-District (Christmas Bonus) 501 824-05-00
Cash Gift - OGM 501 824-12-00 Other Bonuses and Allowances 719
Cash Gift - FAD 501 824-12-01 (Distribute Subsidiary Acct. with Salaries and Wages Cost Centers) 719-01
Cash Gift - EWRD 501 824-12-02
Cash Gift - CSEDP 501 824-12-03
Cash Gift - CMD 501 824-12-07
Medical Allowance - OGM 501 824-09-00
Medical Allowance - FAD 501 824-09-01
Medical Allowance - EWRD 501 824-09-02
Medical Allowance - CSEDP 501 824-09-03
Medical Allowance - CMD 501 824-09-07
Birthday/Monthly Rice - OGM 501 824-07-00
Birthday/Monthly Rice - FAD 501 824-07-01
Birthday/Monthly Rice - EWRD 501 824-07-02
Birthday/Monthly Rice - CSEDP 501 824-07-03
Birthday/Monthly Rice - CMD 501 824-07-07
GSIS Life Ret. & Ins. - OGM 501 822-01-00 Life and Retirement Insurance Contributions 721
GSIS Life Ret. & Ins. - FAD 501 822-01-01
GSIS Life Ret. & Ins. - EWRD 501 822-01-02
GSIS Life Ret. & Ins. - CSEDP 501 822-01-03
GSIS Life Ret. & Ins. - CMD 501 822-01-07
Home Development Mutual Fund - OGM 501 822-06-00 PAG-IBIG Contributions 722
Home Development Mutual Fund - FAD 501 822-06-01
Home Development Mutual Fund - EWRD 501 822-06-02
Home Development Mutual Fund - CSEDP 501 822-06-03
Home Development Mutual Fund - CMD 501 822-06-07
PHILHEALTH Contributions - OGM 501 823-01-00 PHILHEALTH Contributions 723

PHILHEALTH Contributions - FAD 501 823-01-01
PHILHEALTH Contributions - EWRD 501 823-01-02
PHILHEALTH Contributions - CSEDP 501 823-01-03
PHILHEALTH Contributions - CMD 501 823-01-07
Employees Compensation - OGM 501 822-02-00 ECC Contributions 724

Employees Compensation - FAD 501 822-02-01
Employees Compensation - EWRD 501 822-02-02
Employees Compensation - CSEDP 501 822-02-03
Employees Compensation - CMD 501 822-02-07
Provident Fund Contributions - OGM 501 822-8-00 Provident Fund Contributions 725
Provident Fund Contributions - FAD 501 822-8-01
Provident Fund Contributions - EWRD 501 822-8-02
Provident Fund Contributions - CSEDP 501 822-8-03
Provident Fund Contributions - CMD 501 822-8-07
Other Personnel Benefit Contributions 729

Pension Benefits- Regular 731
Retirement Benefits - OGM 501 824-10-00 Retirement Benefits - Regular 734

Retirement Benefits - FAD 501 824-10-01
Retirement Benefits - EWRD 501 824-10-02
Retirement Benefits - CSEDP 501 824-10-03
Retirement Benefits - CMD 501 824-10-07
Vacation and Sick Leave Benefits 737

Monetization of Leave Credits - OGM 501 824-18-00
Monetization of Leave Credits - FAD 501 824-18-01
Monetization of Leave Credits - EWRD 501 824-18-02
Monetization of Leave Credits - CSEDP 501 824-18-03
Monetization of Leave Credits - CMD 501 824-18-07
Terminal Leave - OGM 501 824-13-00
Terminal Leave - FAD 501 824-13-01
Terminal Leave - EWRD 501 824-13-02
Terminal Leave - CSEDP 501 824-13-03
Terminal Leave - CMD 501 824-13-07
Other Personnel Benefits 749

Overtime Pay / Holidays - OGM 501 821-00 Overtime and Holiday Pay (Distribute with Sal. and Wages Cost Center) 749-01
Overtime Pay / Holidays - FAD 501 821-01
Overtime Pay / Holidays - EWRD 501 821-02
Overtime Pay / Holidays - CSEDP 501 821-03
Overtime Pay / Holidays - CMD 501 821-07
Productivity Incentive Benefit - OGM 501 824-11-00
Productivity Incentive Benefit - FAD 501 824-11-01
Productivity Incentive Benefit - EWRD 501 824-11-02
Productivity Incentive Benefit - CSEDP 501 824-11-03
Productivity Incentive Benefit - CMD 501 824-11-07
Loyalty Award 501 824-19-1
OTHER OPERATING EXPENSE
Office Supplies and Materials - OGM 501 830-00 Office Supplies Expense 751
Office Supplies and Materials - FAD 501 830-01
Office Supplies and Materials - EWRD 501 830-02
Office Supplies and Materials - CMD 501 830-07
Office Supplies and Materials - BOD 501 830-08
Office Supplies and Materials - CCSD 501 802-02
Fuel, Oil and Lubricants Expenses - OGM 501 840-00 Fuel, Oil and Lubricants Expenses 757
Fuel, Oil and Lubricants Expenses - FAD 501 840-01
Fuel, Oil and Lubricants Expenses - EWRD 501 840-02
Fuel, Oil and Lubricants Expenses - CSEDP 501 840-03
Fuel, Oil and Lubricants Expenses - CMD 501 840-07
Fuel, Oil and Lubricants Expenses - BOD 501 840-08
Maintenance Supplies Expenses 759
Other Supplies Expenses 765

Travel Expense - OGM 501 827-00 Travel Expenses 766

Travel Expense - FAD 501 827-01
Travel Expense - EWRD 501 827-02
Travel Expense - CSEDP 501 827-03
Travel Expense - CMD 501 827-07
Travel Expense - BOD 501 827-08
Training Expenses - OGM 501 833-00 Training and Scholarship Expenses 767
Training Expenses - FAD 501 833-01
Training Expenses - EWRD 501 833-02
Training Expenses - CSEDP 501 833-03
Training Expenses - CMD 501 833-07
Training Expenses - BOD 501 833-08
Water 768
Light and Power 501 835-01 Electricity 769

Light and Power 501 835-02
Light and Power (Engineering) 501 702-02
Light and Power (Engineering) 501 702-02-01
Fuel, Oil and Lubricants Expenses 501 840 Fuel 771
Communications Expense 501 831 Postage and Deliveries 772

Communications Expense 501 831 Telephone Expenses- Landline 773
Communications Expense - OGM 501 831-00 Telephone Expenses- Mobile 774
Communications Expense - FAD 501 831-01
Communications Expense - EWRD 501 831-02
Communications Expense - CSEDP 501 831-03
Communications Expense - CMD 501 831-07
Communications Expense - BOD 501 831-08
Communications Expense 501 831 Internet Expenses 775
Cable, Satellite, Telegraph and Radio Expenses 776
Office Supplies and Materials - OGM 501 830-00 Printing Expenses 777
Office Supplies and Materials - FAD 501 830-01
Office Supplies and Materials - EWRD 501 830-02
Office Supplies and Materials - CMD 501 830-07
Office Supplies and Materials - BOD 501 830-08
Office Supplies and Materials - CCSD 501 802-02
Advertising, Promotional & Mktg., - OGM 501 839-00 Advertising, Promotional and Marketing Expenses 778
Advertising, Promotional & Mktg., - FAD 501 839-03
Advertising, Promotional & Mktg., - BOD 501 839-08
Taxes, Duties and Licenses 779

Franchise Tax 501 844 Franchise and Regulatory Requirements Expenses 779-01
Real Property Tax 501 843-1-1 Real Property Tax 799-02
Insurance Premiums - OGM 501 829-00 Insurance Premiums 781

Insurance Premiums - FAD 501 829-01
Insurance Premiums - EWRD 501 829-02
Insurance Premiums - CSEDP 501 829-03
Insurance Premiums - CMD 501 829-07
Insurance Premiums - BOD 501 829-08
RATA - OGM 501 828-00 Representation Expenses 782
RATA - FAD 501 828-01
RATA - EWRD 501 828-02
RATA - CSEDP 501 828-03
RATA - CMD 501 828-07
RATA - BOD 501 828-08
Awards and Rewards 501 783 Awards and Rewards 783
Indemnities and Other Claims 785
Rent Expense 501 841 Rent/ Lease Expenses 786
Survey Expenses 501 849 Survey Expenses 787

Research, Exploration and Development Expenses 788
Generation, Transmission and Distribution Expenses 792

Source of Supply -Miscellaneous Expenses 792-01
Purchased Water 792-02
Source of Supply - Engineering Expenses 792-03
Power Production Expenses 792-04
Fuel for Power Production 792-05
Pumping Operations Expenses 792-06
Power/Fuel Purchased for Pumping 792-07
Water Treatment Operations expenses 792-08
Chemical, Filtering and Laboratory Supplies Expenses 792-09
Transmission and Distribution Engineering Expenses 792-10
Miscellaneous Customer Accounts Expenses 792-11
Extraordinary and Miscellaneous Expenses 501 824-20-0 Extraordinary and Miscellaneous Expenses 795
Membership Dues and Contribution to Organizations 796

Cultural and Athletic Expenses 501 846 Cultural and Athletic Expenses 797
844-3-9
MAINTENANCE EXPENSE
Maintenance Expense 502
502 Repairs and Maintenance - Land Improvements 802
502 Repairs and Maintenance - Plant (UPIS) 803
Maintenance of Collecting and Impounding Reservoirs 803-01
Maintenance of Lake River and Other Channels 803-02
Maintenance of Springs and Tunnels 803-03
Maintenance of Wells 803-04
Maintenance of Supply Mains 803-05
Maintenance of Other Source of Supply Plant 803-06
Maintenance of Other Pumping Plant 803-07
Maintenance of Reservoirs and Tanks 803-08
Maintenance of Transmission and Distribution Mains 803-09
Maintenance of Fire Mains 803-10
Maintenance of Services 803-11
Maintenance of Meters 803-12
Maintenance of Meter Installation 803-13
Maintenance of Hydrants 803-14
Maintenance of Other Transmission and Distribution Mains 803-15
Maintenance of Other Plants 803-16
Maintenance of Structures & Improvements 502 Repairs and Maintenance - Buildings and Other Structures 804
Maintenance of Source of Supply Plant Structures and Improvements 804-01
Maintenance of Pumping Plant Structures and Improvements 804-02
Maintenance of Water Treatment Structures and Improvements 804-03
Maintenance of Trans. and Distribution Structures and Improvements 804-04
Maintenance of General Administrative Structures and Improvements 804-05
Repairs and Maintenance - EWRD 502 850-04-02 Repairs and Maintenance - Office Equipment 807
Repairs and Maintenance - CMD 502 850-04-07 Repairs and Maintenance - Laboratory Equipment 808
Repairs and Maintenance - OGM 502 850-05-00 Repairs and Maintenance - Land Transport Equipment 814
Repairs and Maintenance – FAD 502 850-05-01 Repairs and Maintenance – Watercraft 816
Repairs and Maintenance - BOD 502 850-05-08 Repairs and Maintenance - Construction Equipment 817
Repairs and Maintenance - Other Machinery and Equipment 825
Power Production Equipment 825-01
Pumping Equipment 825-02
Water Treatment Equipment 825-03
Stores Equipment 825-04
Communications Equipment 825-05
Power Operated Equipment 825-06
Tools, Shop and Garage Equipment 825-07
Repairs and Maintenance - Furniture and Fixtures 850 Repairs and Maintenance - Furniture and Fixtures 826
Restorations and Maintenance - Books 827
Other Subsidies 850 Other Subsidies 839
Donations 836 Donations 841
Other Professional Services 825 Legal Services 842
Other Outside Services 826 Auditing Services 843
Other Outside Services 827 General/Janitorial Services 845
Other Outside Services 828 Security Services 846
Other Outside Services 829 Computer Data Processing Services 848
Other Professional Services 825 Other Professional Services 849
Doubtful Accounts Expenses 805 Doubtful Accounts Expenses 901
Uncollectible Accounts 901-01
Depreciation Expense 503 Depreciation - Land Improvements 902
Depreciation - Plant (UPIS) 903
Depreciation - Buildings and Other Structures 904
Depreciation - Office Equipment 907
Depreciation - Laboratory Equipment 908
Depreciation - Land Transport Equipment 914
Depreciation - Watercraft 916
Depreciation - Construction Equipment 917
Depreciation - Other Machinery and Equipment 925
Depreciation - Furniture and Fixtures 926
Amortization- Intangible Assets 931
Loss on Foreign Exchange 981
Loss on Sale of Assets 983
Loss of Assets 985
Other Losses 987
Repairs and Maintenance 502 Other Maintenance and Operating Expenses 989
Bank Charges 991

Commitment Fees 992
Documentary Stamps Expenses 995
Interest Expenses 996
Loan Penalty Expenses 997
OLD CHART OF ACCOUNTS CPS / NGAS MODIFIED ACCOUNTS
ACCOUNTS NUMBERS
SUBSIDIARY LEDGER ACCOUNT TITLE ACCOUNT NO. SUBSIDIARY LEDGER ACCOUNT TITLE FINANCE ADMIN TECH.
OGM OG
GROUP GROUP GROUP
OPERATING EXPENSES
Salaries - Operations Group 820-2

Salaries - Construction & Maintenance Dept. 820-7 Salaries Regular 701-00 701-01 701-02 701-03 701-04
Salaries - CCSEDP 801
Salaries - Administrative & General Services 820-1, 820-0
Personnel Economic Relief Allowance - OGM 824-14-00
Personnel Economic Relief Allowance - FAG 824-14-01
Personnel Economic Relief Allowance - EWRD 824-14-02 Personnel Economic Relief Allowance (PERA) 707-00 707-01 707-02 707-03 707-04
Personnel Economic Relief Allowance - CSEDP 824-14-03
Personnel Economic Relief Allowance - CMD 824-14-07
RATA - OGM 828-00

RATA - FAG 828-01
Representation Allowance 710-00 710-01 710-02 710-03 710-04
RATA - EWRD 828-02
RATA - CSEDP 828-03
RATA - CMD 828-07
Transportation Allowance - OGM 824-02-00

Transportation Allowance - FAG 824-02-01
Transportation Allowance 711-00 711-01 711-02 711-03 711-04
Transportation Allowance - EWRD 824-02-02
Transportation Allowance - CSEDP 824-02-03
Transportation Allowance - CMD 824-02-07
Clothing and Uniform Allowance - OGM 824-03-00

Clothing and Uniform Allowance - FAG 824-03-01
Clothing and Uniform Allowance 712-00 712-01 712-02 712-03 712-04
Clothing and Uniform Allowance - EWRD 824-03-02
Clothing and Uniform Allowance - CSEDP 824-03-03
Clothing and Uniform Allowance - CMD 824-03-07
Honoraria
BAC Honorarium 506-11 BAC Honorarium 713-01-00 713-01-01 713-01-02 713-01-03 713-01-04
JVSC Honorarium 146 Committee Honorarium 713-02-00 713-02-01 713-02-02 713-02-03 713-02-04
Escort Honorarium - Police Escort 843-3-2
Escort Honorarium 713-03-00 713-03-01 713-03-02 713-03-03 713-03-04
Escort Honorarium - ICIG (Special Task Force)
Speaker's Honorarium 833 Speaker's Honorarium 713-04-00 713-04-01 713-04-02 713-04-03 713-04-04
Year-end Bonus-Gov't (13th month) - OGM 824-04-00

Year-end Bonus-Gov't (13th month) - FAD 824-04-01
Year-end Bonus - Gov't (13th Month) 714-00 714-01 714-02 714-03 714-04
Year-end Bonus-Gov't (13th month) - EWRD 824-04-02
Year-end Bonus-Gov't (13th month) - CSEDP 824-04-03
Year-end Bonus-Gov't (13th month) - CMD 824-04-07
Page 34 of 92
ACCOUNTS NUMBERS
OGM OG
GROUP GROUP GROUP
Year-end Bonus-District (Christmas Bonus) 824-05-00

Year-end Bonus - District 715-00 715-01 715-02 715-03 715-04
Cash Gift - OGM 824-12-00

Cash Gift - FAD 824-12-01
Cash gift 716-00 716-01 716-02 716-03 716-04
Cash Gift - EWRD 824-12-02
Cash Gift - CSEDP 824-12-03
Cash Gift - CMD 824-12-07
Productivity Incentive Benefit - OGM

Productivity Incentive Benefit - FAD
Productivity Incentive Benefit 717-00 717-01 717-02 717-03 717-04
Productivity Incentive Benefit - EWRD
Productivity Incentive Benefit - CCSEDP
Productivity Incentive Benefit - CMD
Medical Allowance - OGM 824-09-00

Medical Allowance - FAD 824-09-01
Medical Allowance - EWRD 824-09-02 Medical Allowance 718-00 718-01 718-02 718-03 718-04
Medical Allowance - CSEDP 824-09-03
Medical Allowance - CMD 824-09-07
Executive Medical Allowance 847-01-00
Other Bonuses and Allowances
Birthday/Monthly Rice - OGM 824-07-00
Birthday/Monthly Rice - FAD 824-07-01
Birthday/Monthly Rice - EWRD 824-07-02 Birthday & Montly Rice Allowance 719-01-00 719-01-01 719-01-02 719-01-03 719-01-04
Birthday/Monthly Rice - CSEDP 824-07-03
Birthday/Monthly Rice - CMD 824-07-07
Patrol Meal Allowance 821-02-01 Patrol/Meal Allowance 719-03-00 719-03-01 719-03-02 719-03-03 719-03-04
822-01-00
GSIS Life Ret. & Ins. - FAD 822-01-01
Life and Retirement Insurance Contributions (GSIS) 721-00 721-01 721-02 721-03 721-04
GSIS Life Ret. & Ins. - EWRD 822-01-02
GSIS Life Ret. & Ins. - CSEDP 822-01-03
GSIS Life Ret. & Ins. - CMD 822-01-07
Home Development Mutual Fund - OGM 822-06-00

Home Development Mutual Fund - FAD 822-06-01
PAG-IBIG Contributions 722-00 722-01 722-02 722-03 722-04
Home Development Mutual Fund - EWRD 822-06-02
Home Development Mutual Fund - CSEDP 822-06-03
Home Development Mutual Fund - CMD 822-06-07
Page 35 of 92
ACCOUNTS NUMBERS
OGM OG
GROUP GROUP GROUP
PHILHEALTH Contributions - OGM 823-01-00
PHILHEALTH Contributions - FAD 823-01-01
PHILHEALTH Contributions - EWRD 823-01-02 PHILHEALTH Contributions 723-00 723-01 723-02 723-03 723-04
PHILHEALTH Contributions - CSEDP 823-01-03
PHILHEALTH Contributions - CMD 823-01-07
Employees Compensation - OGM 822-02-00

Employees Compensation - FAD 822-02-01
ECC Contributions 724-00 724-01 724-02 724-03 724-04
Employees Compensation - EWRD 822-02-02
Employees Compensation - CSEDP 822-02-03
Employees Compensation - CMD 822-02-07
Provident Fund Contributions - OGM 822-8-00
Provident Fund Contributions - FAD 822-8-01
Provident Fund Contributions - EWRD 822-8-02 Provident Fund Contributions 725-00 725-01 725-02 725-03 725-04
Provident Fund Contributions - CSEDP 822-8-03
Provident Fund Contributions - CMD 822-8-07
Retirement Benefits - OGM 824-10-00

Retirement Benefits - FAD 824-10-01
Retirement Benefits - Regular 734-00 734-01 734-02 734-03 734-04
Retirement Benefits - EWRD 824-10-02
Retirement Benefits - CSEDP 824-10-03
Retirement Benefits - CMD 824-10-07
Monetization of Leave Credits - OGM 824-18-00

Monetization of Leave Credits - FAD 824-18-01
Monetization of Leave Credits - EWRD 824-18-02
Monetization of Leave Credits - CSEDP 824-18-03
Monetization of Leave Credits - CMD 824-18-07 Vacation and Sick Leave Benefits 737-00 737-01 737-02 737-03 737-04
Terminal Leave - OGM 824-13-00
Terminal Leave - FAD 824-13-01
Terminal Leave - EWRD 824-13-02
Terminal Leave - CSEDP 824-13-03
Terminal Leave - CMD 824-13-07
Overtime Pay / Holidays - OGM 821-00

Overtime Pay / Holidays - FAD 821-01
Overtime & Holiday Pay 738-00 738-01 738-02 738-03 738-04
Overtime Pay / Holidays - EWRD 821-02
Overtime Pay / Holidays - CSEDP 821-03
Overtime Pay / Holidays - CMD 821-07
Productivity Incentive Benefit - OGM 824-11-00

Productivity Incentive Benefit - FAD 824-11-01
Producticity Enhancement Incentive 739-00 739-01 739-02 739-03 739-04
Productivity Incentive Benefit - EWRD 824-11-02
Productivity Incentive Benefit - CSEDP 824-11-03
Page 36 of 92
ACCOUNTS NUMBERS
Producticity Enhancement Incentive 739-00 739-01 739-02 739-03 739-04
OGM OG
GROUP GROUP GROUP
Productivity Incentive Benefit - CMD 824-11-07
Page 37 of 92
ACCOUNTS NUMBERS
OGM OG
GROUP GROUP GROUP
Loyalty Award 824-19-1 Loyalty Award 740-00 740-01 740-02 740-03 740-04
Board per Diem
Directors Fees and Remuneration 838-08 Regular Meeting
Committee Meeting
Other Personnel Benefits
Performance Based Bonus 749-01-00 749-01-01 749-01-02 749-01-03 749-01-04
Anniversary Bonus 749-02-00 749-02-01 749-02-02 749-02-03 749-02-04
Office Supplies and Materials - OGM 830-00

Office Supplies and Materials - FAD 830-01
Office Supplies and Materials - EWRD 830-02
Office Supplies Expense 751-00 751-01 751-02 751-03 751-04
Office Supplies and Materials - CMD 830-07
Office Supplies and Materials - BOD 830-08
Office Supplies and Materials - CCSD 802-02
Supplies & Materials 766-07
Fuel for Production - Production Wells Fuel, Oil and Lubricants Expenses
Fuel for Production - Booster Stations Fuel for Vehicles 757-01-00 757-01-01 757-01-02 757-01-03 757-01-04
Fuel for Production - Production Wells Oil & Lubricants 757-02-00 757-02-01 757-02-02 757-02-03 757-02-04
Fuel for Production - WTP Fuel for Power Production 757-03-00 757-03-01 757-03-02 757-03-03 757-03-04
Fuel, Oil and Lubricants Expenses - OGM 840-00 Fuel for Pumping 757-04-00 757-04-01 757-04-02 757-04-03 757-04-04
Fuel, Oil and Lubricants Expenses - FAD 840-01 Fuel - Power Operated Equipment 757-05-00 757-05-01 757-05-02 757-05-03 757-05-04
Fuel, Oil and Lubricants Expenses - EWRD 840-02
Fuel, Oil and Lubricants Expenses - CSEDP 840-03
Fuel, Oil and Lubricants Expenses - CMD 840-07
Fuel, Oil and Lubricants Expenses - BOD 840-08
Maintenance Supplies Expenses 759-00 759-01 759-02 759-03 759-04
Books, Printed Materials & Newsletter 844-02-09 Books, Printed Materials and Newsletter 760-00 760-01 760-02 760-03 760-04
Medical & Dental Expense 847 Other Supplies Expenses
Drug and Medicines Medical Supplies Expense 765-01-00 765-01-01 765-01-02 765-01-03 765-01-04
Travel Expenses
Travel Expense - OGM 827-00 Local 766-01-00 766-01-01 766-01-02 766-01-03 766-01-04
Travel Expense - FAD 827-01 Foreign (Out of Town) 766-02-00 766-02-01 766-02-02 766-02-03 766-02-04
Travel Expense - EWRD 827-02
Travel Expense - CSEDP 827-03
Travel Expense - CMD 827-07
Travel Expense - BOD 827-08
Training and Scholarship Expenses
Training Expenses - OGM 833-00 Training Expenses 767-00 767-01 767-02 767-03 767-04
Training Expenses - FAD 833-01 RTC Training Expenses 767-02-01
Training Expenses - EWRD 833-02
Training Expenses - CSEDP 833-03
Training Expenses - CMD 833-07
Training Expenses - BOD 833-08
Page 38 of 92
ACCOUNTS NUMBERS
OGM OG
GROUP GROUP GROUP
Electricity
Light and Power (Admin.) 835-01
Electricity - Office Buildings 769-01-02 769-01-03 769-01-04
Light and Power (Operations Grp.) 835-02
Light and Power - WTP 702
Electricity - Production 769-02-04
Light and Power - Production Wells 702
Light and Power - Booster Stations 702 Electricty - Pumping 769-03-04
Light and Power - Sewer 702 Electricity - Sewer 769-04-04
Communications Expense 831 Postage and Deliveries 772-00 772-01 772-02 772-03 772-04
Communications Expense 831 Telephone Expenses- Landline 773-00 773-01 773-02 773-03 773-04
Communications Expense - OGM 831-00 Telephone Expenses- Mobile 774-00 774-01 774-02 774-03 774-04
Communications Expense - FAD 831-01 Internet Expenses 775-00 775-01 775-02 775-03 775-04
Communications Expense - EWRD 831-02 Cable, Satellite, Telegraph and Radio Expenses 776-00 776-01 776-02 776-03 776-04
Communications Expense - CSEDP 831-03
Communications Expense - CMD 831-07
Communications Expense - BOD 831-08
*inclusive of CP load allowance
Printing Expenses 777-00 777-01 777-02 777-03 777-04
Advertising, Promotional & Mktg., - OGM 839-00 Advertising, Promotional and Marketing Expenses 778-00 778-01 778-02 778-03 778-04
Advertising, Promotional & Mktg., - FAD 839-03
Advertising, Promotional & Mktg., - BOD 839-08
Public Relation Programs 843-01-09
Taxes, Duties and Licenses

Franchise Tax 844 Franchise Tax 779-01
Real Property Tax 843-1-1 Real Property Tax (Admin) 779-02
Water Permit and other programs 833-01-01 Water Permit 779-03
1 % in lieu share 845 1 % in lieu share 779-04
Insurance Premiums - OGM 829-00 Insurance Premiums & Registration
Insurance Premiums - FAD 829-01 Registration of Vehicles 781-01-00 781-01-01 781-01-02 781-01-03 781-01-04
Insurance Premiums - EWRD 829-02 Vehicle Insurance 781-02-00 781-02-01 781-02-02 781-02-03 781-02-04
Insurance Premiums - CSEDP 829-03 Building Insurance 781-03-00 781-03-01 781-03-02 781-03-03 781-03-04
Insurance Premiums - CMD 829-07 Bond Insurance 781-04-00 781-04-01 781-04-02 781-04-03 781-04-04
Insurance Premiums - BOD 829-08 Registration & Insurance of Firearms 781-05-00 781-05-01 781-05-02 781-05-03 781-05-04
Registration & Insurance of Radios (NTC) 781-06-00 781-06-01 781-06-02 781-06-03 781-06-04
Representation Expenses (for BOD only)
Awards and Rewards 783 Awards and Rewards
Penalty Award System (CCSD) Penalty Award System 783-01-00 783-01-01 783-01-02 783-01-03 783-01-04
Anniversary Awards & Expenses 844-06-09 Employee Awards and Rewards 783-02-00 783-02-01 783-02-02 783-02-03 783-02-04
Indemnities and Other Claims 785-00 785-01 785-02 785-03 785-04
Rent Expense 841-03 Rent/ Lease Expenses
Rent Expense (Vehicle & Equipment) Building/Office 786-01-00 786-01-01 786-01-02 786-01-03 786-01-04
841-07 Vehicle & Equipment 786-02-00 786-02-01 786-02-02 786-02-03 786-02-04
Survey 849 Survey Expenses 787-00 787-01 787-02 787-03 787-04
Research, Exploration & Development Expenses 788-00 788-01 788-02 788-03 788-04
Page 39 of 92
ACCOUNTS NUMBERS
OGM OG
GROUP GROUP GROUP
Job Order Wages
OGM Works 843-03-00 Wages 789-01-00 789-01-01 789-01-02 789-01-03 789-01-04
Application Section 843-03-06 Overtime 789-02-00 789-02-01 789-02-02 789-02-03 789-02-04
Delinquent 843-03-06 Group Personal Accident Coverage 789-03-00 789-03-01 789-03-02 789-03-03 789-03-04
Billing 843-03-06
Complaint 843-03-06
Outside Services Employed 826-01-02
ATD & AGSD 826-08-01
Planning & Design 826-09-02
Construction 826-09-02
OG - Watershed Environment Mngt 826-09-02
Resources Basic Inventory 826-09-02
OG (AGM, Ayala Flushing) 826-08-02
Non Revenue Water 840-02-01
J.O. - Ordinance Mapping 840-02-01
J.O. - Network Monitoring Group 840-02-02
J.O. - Water Delivery 840-02-04
Production 826-08-07
CMD 826-08-07
Public Hearing Expense Public Hearing Expense 790
Christmas Expense (OGM) 844-05-09 Christmas Expense 791
Generation, Transmission & Distribution Expense
Miscellaneous EWPD Source of Supply - Other Expenses 792-01
Miscellaneous Engineering 843-01-02 Source of Supply - Engineering Expenses 792-03
Pumping Operations Expenses 792-06
Miscellaneous Production Water Treatment Operations Expenses 792-08
Chemicals & Filtering Materials - WTP 744 Chemical, Filtering & Laboratory Supplies Expense 792-09
Chemicals & Filtering Materials - PW 744 Transmission and Distribution Engineering Expenses 792-10
Anniversary Expense Anniversary Expense 793
Extraordinary and Miscellaneous Expenses (OGM) 824-20-0 Extraordinary and Miscellaneous Expenses 795
MAWD, PAWD, PWWA, WEMWIC & Other Expenses 849-01-00 Membership Dues and Contribution to Organizations
MAWD 796-01
PAWD 796-02
PWWA 796-03
Cultural and Athletic Expenses
Physical Fitness Program 844-03-09 Physical Fitness & Sports Development 797-00 797-01 797-02 797-03 797-04
Sports Development 846 MAWD Sportsfest 797-00-01
MAWD Sportsfest
MAINTENANCE EXPENSE
Repairs and Maintenance - Plant (UPIS)
Maint. Of Watershed Reservation 715 Maintenance of Collecting and Impounding Reservoirs 803-01
Maint. Of Rivers & Other Intakes 709
Maintenance of Lake, River and Other Channels 803-02
Maint. Of Access Road & River Crossing 712-01
Page 40 of 92
ACCOUNTS NUMBERS
OGM OG
GROUP GROUP GROUP
Maintenance of Springs and Tunnels 803-03
Maint. Of Production Wells 711 Maintenance of Wells 803-04
Maint. Of Raw Water & Transmission Lines 712 Maintenance of Supply Mains 803-05
Maintenance of Other Source of Supply Plant 803-06
Maintenance of Other Pumping Plant 803-07
Maint. Of Basin & Reservoirs 708 Maintenance of Reservoirs and Tanks 803-08
Maint. Of Trans. & Dist. Lines 763-03 Maintenance of Transmission and Distribution Mains 803-09
Maint. Of Fire Hydrants, Standpipes(Mat'ls.) 767 Maintenance of Fire Mains 803-10
Maint. Of Service Line 765-02 Maintenance of Services 803-11
Maint. Of Water Meter Spare parts 766-06 Maintenance of Meters 803-12
Maint. Of Drilling Rig 850-07-05 Maintenance of Meter Installation 803-13
Maint. Of Fire Hydrants, Standpipes(Mat'ls.) 767 Maintenance of Hydrants 803-14
Maint. Of Valves, Blow-off, and air-release 767-01 Maintenance of Other Transmission and Distribution Mains 803-15
Maint. Of Sewerage Line 768-03 Maintenance of Sewer 803-16
Maint. Of Watershed Eqpt. Maintenance of Other Plants 803-17
Maintenance of Structures & Improvements Repairs and Maintenance - Buildings and Other Structures
Dam & Old Intake 730-02
Maintenance of Source of Supply Plant Structures & Improvements 804-01
Old Reservoir 730-03
Production Wells 730-04 Maintenance of Pumping Plant Structures & Improvements 804-02
Water Treatment Plant 730-01 Maintenance of Water Treatment Structures & Improvements 804-03
Maintenance of Trans. and Distribution Structures & Improvements 804-04
Maintenance of Fixed Property 850-04 Maintenance of General Administrative Structures & Improvements 804-05-00 804-05-01 804-05-02 804-05-03 804-05-04
Maintenance of Sewerage Plant 909 Maintenance of Sewerage Plant 804-05
Repairs and Maintenance - Office Equipment
Maintenance of Office Equipment 850-02-01 Aircon 807-01-00 807-01-01 807-01-02 807-01-03 807-01-04
Maintenance of Fixed Property 850-04 Reproduction Equipment (Photocopier) 807-02-00 807-02-01 807-02-02 807-02-03 807-02-04
Other Office Equipment 807-03-00 807-03-01 807-03-02 807-03-03 807-03-04
Maint. Of Laboratory Equipment Repairs and Maintenance - Laboratory Equipment 808
Repairs and Maintenance - Computer Equipment
Maintenance of Computer Equipment 850-6-8 Desktop 809-01-00 809-01-01 809-01-02 809-01-03 809-01-04
Maintenance of Computer Equipment 850-6-0 Laptop 809-02-00 809-02-01 809-02-02 809-02-03 809-02-04
Maintenance of Computer Equipment 850-6-1 Printers 809-03-00 809-03-01 809-03-02 809-03-03 809-03-04
Maintenance of Computer Equipment 748-3 Other Computer Equipment 809-04-00 809-04-01 809-04-02 809-04-03 809-04-04
Maintenance of Computer Equipment 850-6-3
Repairs and Maintenance - Land Transport Equipment
Maint.of Vehicle, Spare Parts & Tires 850-5-8 2 Wheeled Vehicles (Motorcycle) 814-01-00 814-01-01 814-01-02 814-01-03 814-01-04
Maint.of Vehicle, Spare Parts & Tires 850-5-0 3 Wheeled Vehicles (Tricycle) 814-02-00 814-02-01 814-02-02 814-02-03 814-02-04
Maint.of Vehicle, Spare Parts & Tires 850-4-2 4 Wheeled Vehicles 814-03-00 814-03-01 814-03-02 814-03-03 814-03-04
Maint.of Vehicle, Spare Parts & Tires 850-4-3 6 Wheeled and other Truck Vehicles 814-04-00 814-04-01 814-04-02 814-04-03 814-04-04
Maint.of Vehicle, Spare Parts & Tires 850-4-7
Page 41 of 92
ACCOUNTS NUMBERS
OGM OG
GROUP GROUP GROUP
Repairs and Maintenance - Other Machinery and Equipment
Maintenance of Power Production Equip. 731 Power Production Equipment 825-01-00 825-01-01 825-01-02 825-01-03 825-01-04
Maintenance of Power Production Equip. 731-07 Pumping Equipment 825-02-00 825-02-01 825-02-02 825-02-03 825-02-04
Maintenance of Power Production Equip. 731-05 Water Treatment Equipment 825-03-00 825-03-01 825-03-02 825-03-03 825-03-04
Maint. Of Water Treatment Equipment 748-01 Stores Equipment 825-04-00 825-04-01 825-04-02 825-04-03 825-04-04
Maint. Of Dam Equipments 748-04 Communications Equipment 825-05-00 825-05-01 825-05-02 825-05-03 825-05-04
Maintenance of Communication Equip. 748-02 Power Operated Equipment 825-06-00 825-06-01 825-06-02 825-06-03 825-06-04
Maint. Of Power Operated Equipment 850-09-07 Tools, Shop and Garage Equipment 825-07-00 825-07-01 825-07-02 825-07-03 825-07-04
Maint. Of Heavy Equipment 748-05 Heavy Equipment 825-08-00 825-08-01 825-08-02 825-08-03 825-08-04
Maint. Of Heavy Equipment 850-8-7
Maintenance of Furniture and Fixtures 850 Repairs and Maintenance - Furniture and Fixtures 826-01-00 826-01-01 826-01-02 826-01-03 826-01-04
Restorations and Maintenance-Books Restorations and Maintenance - Books 827-00 827-01 827-02 827-03 827-04
Other Subsidies 850 Other Subsidies 839
Legal Fees 825-2-1 Legal Services 842
Professional Fees 825-01 Auditing Services 843
Professional Fees 825 Medical Services 844
Other Outside Services (Janitorial) 826-07 General/Janitorial Services
Dam & Intake 826-02 Janitorial Services 845-01-00 845-01-01 845-01-02 845-01-03 845-01-04
WTP & Production Well 826-02 General Services - Production (WTP) 845-02-01
General Services - Production (PWs) 845-02-02
General Services - Pumping (Booster Stations) 845-03
General Services - Watershed 845-04
General Services - Dam & Intake 845-05
Other Outside Services (Security) 826-01 Security Services
Other Outside Services (Security) 826-02 Main Office 846-01
WTP 846-02
Production Wells 846-03
Booster Stations 846-04
Watershed 846-05
Dam & Intake 846-06
Professional Fees 825 Dental Services 847
Professional Fee & Retainers Fee 825 Computer Data Processing Services 848
Retainer's Fee 825 Other Professional Services 849-00 849-01 849-02 849-03 849-04
Doubtful Accounts Expenses 901
Depreciation Expense Depreciation - Land Improvements 902
Depreciation - Plant (UPIS) 903
Depreciation - Buildings and Other Structures 904
Depreciation - Office Equipment 907
Depreciation - Laboratory Equipment 908
Depreciation - Land Transport Equipment 914
Depreciation - Watercraft 916
Depreciation - Construction Equipment 917
Depreciation - Other Machinery and Equipment 925
Depreciation - Furniture and Fixtures 926
Page 42 of 92
ACCOUNTS NUMBERS
OGM OG
GROUP GROUP GROUP
Amortization- Intangible Assets 931
Loss on Foreign Exchange 981
Loss on Sale of Assets 983
Loss of Assets 985
Other Losses 987
Bank Charges 991
Commitment Fees 992
Pretermination Fee 541-03 Pre-Termination Fees 993
Guarantee Fee 541
Guarantee Fee 994
Guarantee Fee - SB 541-02
Documentary Stamps 541-04 Documentary Stamps Expenses
Doc Stamps - DBP Loan 995-02
Doc Stamps - BPI Time Deposit Preterm 995-03
Interest Expenses
Interest Expense - LWUA Loan (L.A.#3-431) 540-04 Interest Expense - SB 996-02
Interest Expense - LWUA Loan (L.A.#4-1764) 540-07 Interest Expense - DBP 996-03
Interest Expense - BPI Loan 540-08
Interest Expense - LWUA Loan (L.A#4-2071) 540-10
Interest Expense - Back to Back loan - BPI 540-11
Interest Expense - SB Loan 540-12
Interest Expense - DBP 540-13
Loan Penalty Expenses 997
INCOME ACCOUNTS
Metered Sales to General Customers 600 Water Sales
Metered Sales - Current 576-01
Metered Sales - Arrears 576-02
Metered Sales - Previous Years' Arrears 576-03
Unmetered Sales 576-04
Public Fire Protection Svcs. 604 Public Fire Protection Service 576-05
City Gov't Account 600-G Sales to Government Agencies 576-06
Delivery of Water 607-1 Sales by Delivery 576-07
Other Sales or Services 607-b Sales to Watercraft (Wharf) 576-08
Other Sales or Services 610 Other sales or services 576-09
Sewer
Sewer Services 608 Sewer Services 577-01
Sewer -City Gov't Account 608-G Sewer Services - City Government 577-02
Surcharges
Surcharges 612-1 Surcharges 578-01
Surcharges - City Gov't Account 612-1(G) Surcharges - City Government 578-02
Penalty Charges Fines and Penalties- Business and Service Income

Penalty Charges 612 Penalty Charges 619-01
Page 43 of 92
ACCOUNTS NUMBERS
OGM OG
GROUP GROUP GROUP
Penalty Charges - Illegal Connections 612-1 Penalty Charges - Illegal Connections 619-02
Other Business Income

Inspection Fee 618-01
610 Reconnection Fee 618-02
610 Installation Fee 618-03
Change of Name 614 Change of Name Fee 618-04
Restoration Fee 618-05
Sale of materials 618-06
MSJ - Concessionaires / Hydrotesting-Labor&misc. exp 526 Others 618-07
RTC Revenue Seminar/Training Fee 582
Interest Revenue Interest Income 612
Dividends Dividend Income 613
Gain on Sale of Assets 623
Gain on Investment 624
Other Gains 629
Subsidy from National Government 631
Subsidy from local Government Units 636
Subsidy from Government Owned and/or Controlled Corporation 637
Other Subsidy Income 639
Grants and Donations 649
Other Misc. Optg. Income Miscellaneous Non-Operating Income
Rent/Lease Income 659-1
CC/RR 506
526-24 Water Analysis 659-02
Water Meter Accreditation Fee 526-22 Water Meter Accreditation Fee 659-03
Legal Documentation Fee 526-20 Legal Documentation Fee 659-04
Restoration of Illegal Connections 526-19 Labor Cost for Restoration of illegal Connection 659-05
Protest Fee 659-06
Bid-Forms 526-11 Bid-Forms 659-07
Liquidated Damages - Late Deliveries 526-10 Liquidated Damages - Late Deliveries 659-08
ZIFC/NHFMC 526-6 ZIFC/NHFMC 659-09
Minutes of BAC Meeting Minutes of Bac Meeting 659-10
Others 659-11
Discounts 662
Rebates 667
Miscellaneous Revenue Other Business and Service Income
Miscellaneous Service Revenue 618-01
Rent of Water Property 618-02
Minutes of BAC Meeting 526-23 Meter Rental 618-03
Water Analysis 618-04
Change of Name 618-05
Other Water Revenue (Overhead Tank) Restoration Fee 618-06
Inspection, Reconnection & Installation Fee 618-07
Page 44 of 92
ACCOUNTS NUMBERS
OGM OG
GROUP GROUP GROUP
Restoration of Illegal Connections 526-19 Illegal Connection Apprehension Fees 618-08
Page 45 of 92
ACCOUNTS NUMBERS
OGM OG
GROUP GROUP GROUP
ASSET ACCOUNTS
Inventories
Materials & Supplies
Office Supplies 131-1 Office Supplies Inventory 151
Oil and Lubricants 131-2 Fuel, Oil and Lubricants 157
Chemicals 131-4 Chemicals and Filtering Supplies Inventory 158
Tools 131-7 Maintenance Supplies Inventory
Janitorial Supplies 131-12 Janitorial Supplies 159-01
Empty Drums 131-14 Tools, etc. 159-02
Spare parts for motor vehicles 131-9
Spare parts for Backhoe Loader 131-9
Spareparts Inventory 160
Spare parts for submersible pants 131-15
Blade etc. 131-10 Blades Inventory 161
Construction Materials Inventory 168
Cement 131-16 Cement 168-01
Construction Materials 131-5 Construction Materials for Stock 168-02
Construction Materials 131-5-1 Construction Materials for Project 168-03
Construction Materials 131-5-2
Other Inventories
Water Meters Supply 131-3
Water Meters Supply 131-3A
Meters 169-01
Water Meter Inserts 131-3A-1
Water Meter Spare Parts 131-8
Construction Materials 131-5 Service Connection Materials 169-02
Construction Materials 131-5 Trans/Dist. Pipes and Fittings 169-03
Prepaid Expense Prepaid Rent
Prepaid Insurance
GSIS 132-03-03 GSIS Vehicle Insurance 172-01
GSIS Plant & Wells Insurance 172-02
GSIS Fire Insurance for Eqpts., Furnitures & Fixtures 172-03
GSIS Property Floater Insurance 172-04
Prepayments
2% Franchise Tax 132-06 SB Loan 173-01
Fidelity Bond (Bureau of Treausry) 132-03-02 Prepaid Franchise Tax 173-02
Prepaid License Fee (NTC) 132-05 Bureau of Treasury 173-03
PSME-ECC Support - Fund 173-04
PSME-EIA Review Fund 173-05
PSME-ECC Support-Fund Lanzones 173-06
License Fee - NTC 173-07
Advances to Contractors 176
Guaranty Deposits
Prepaid Guarantee Fee - LGUGC Prepaid Guarantee Fee 177-01
Office of the City Treasurer 132-07 Guarantee Deposits 177-02
Page 46 of 92
ACCOUNTS NUMBERS
OGM OG
GROUP GROUP GROUP
Performance Bond 146-39 Peformance Bond - Office of the City Treasurer 177-03
Page 47 of 92
ACCOUNTS NUMBERS
OGM OG
GROUP GROUP GROUP
146-1 Performance Bond - DPWH 177-04
Performance Bond - DENR 177-05
Performance Bond - Office of the City Engineer 177-06
Other Deferred Debits Other Prepayments and Deposits
Other Prepayments and Deposits 178-01
15% Mobilization Fee - NLV 15% Mobilization Fee - NLV 178-02
Deferred Debit - JVSC Bulk Water 178-03
Deposit - Zamcelco 146-20 Deferred Debit - Premium Gases Corp 178-04
Deposit - Zamcelco 146-24 Deferred Debit - JVSC NRW 178-05
Internet Services - PLDT 146-25 15% Mobilization Fee - NLV Const. - Putik PW 178-06
Deposit - Prycegas 146-29 Zamcelco - Deposit 178-07
Deposit - LWUA / ADB Loan 146-30 15% Mobilization Fee - NLV - 2nd Floor 178-08
DBP 146-31
LWUA 146-32
DENR 146-33
EMB - EIA Review Fund 146-34
JVSC Honorarium 146-40
Prepaid 13th Month Pay 132-01
Utility Plant in Service
Land and Land Rights 306 Land 201
Structure & Improvements 311 Land Improvements 202
Collecting and Impounding Reservoirs 312 Collecting and Impounding Reservoirs 203-01 203-01
Lake, River and other Intakes 313 Lake River and Other Channels 203-02 203-02
Springs and Tunnels 314 Springs and Tunnels 203-03 203-03
Wells 315 Wells 203-04 203-04
Supply Mains 316 Supply Mains 203-05 203-05
Other Source of Supply Plant 317 Other Source of Supply Plant 203-06 203-06
Other Pumping Plant 324 Other Pumping Plant 203-07 203-07
Reservoirs and Tanks 342 Reservoirs and Tanks 203-08 203-08
Transmission and Distribution Mains 343 Transmission and Distribution Mains 203-09 203-09
Fire Mains 344 Fire Mains 203-10 203-10
Services 345 Services 203-11 203-11
Meters 346 Meters 203-12 203-12 203-12
Meter Installation 347 Meter Installation 203-13 203-13
Hydrants 348 Hydrants 203-14 203-14
Other Transmission and Distribution Mains 349 Other Transmission and Distribution Mains 203-15 203-15
Other General Plants 379 Other Plants 203-16 203-16
Utility Plant Held for future use 203-17 203-17
Unclassified Utility Plant 203-18-00 203-18-01 203-18-02 203-18-03 203-18-04
Utility Plant in Service Buildings and Other Structures
Structures & Improvements 311 Source of Supply Plant Structures and Improvements 204-01 204-01
Structures & Improvements 321 Pumping Plant Structures and Improvements 204-02 204-02
Structures & Improvements 331 Water Treatment Structures and Improvements 204-03 204-03
Structures & Improvements 341 Transmission and Distribution Structures and Improvements 204-04 204-04
Page 48 of 92
ACCOUNTS NUMBERS
OGM OG
GROUP GROUP GROUP
Structures & Improvements 371 Administrative Structures and Improvements 204-05 204-05
ccsd 372-04-00
Page 49 of 92
ACCOUNTS NUMBERS
OGM OG
GROUP GROUP GROUP
Leasehold Improvements- Land 205
Leasehold Improvements- Plant, Bldg. Other Structures 206
Office Equipment
Computer 372-03 IT Equipment 207-01-00 207-01-01 207-01-02 207-01-03 207-01-04
Computer 372-03-C IT Software 207-02-00 207-02-01 207-02-02 207-02-03 207-02-04
Computer Equipment & Software 376-02-01 Communication Equipment 207-03-00 207-02-01 207-02-02 207-02-03 207-02-04
Communication 376-02 Aircon 207-04-00 207-03-01 207-03-02 207-03-03 207-03-04
Calculators 207-05-00 207-04-01 207-04-02 207-04-03 207-04-04
Digital & Recording Equipment 207-06-00 207-05-00 207-05-00 207-05-00 207-05-00
Laboratory Equipment 208
Land Transport Equipment 214-00 214-01 214-02 214-03 214-04
Watercraft 216
Other Machinery and Equipment
Power Production Equipment 225-01-00 225-01-01 225-01-02 225-01-03 225-01-04
Stores Equipment 225-04-00 225-04-01 225-04-02 225-04-03 225-04-04
Communications Equipment 225-05-00 225-05-01 225-05-02 225-05-03 225-05-04
Power Operated Equipment 225-06-00 225-06-01 225-06-02 225-06-03 225-06-04
Tools, Shop and Garage Equipment 225-07-00 225-07-01 225-07-02 225-07-03 225-07-04
Protective Equipment 225-08-00 225-08-01 225-08-02 225-08-03 225-08-04
Sewer Equipment 225-09
Office Furniture and Equipments 372-01 Furniture and Fixtures 226-00 226-01 226-02 226-03 226-04
Books 227-00 227-01 227-02 227-03 227-04
Other Assets
Sinking Fund 113 Sinking Fund 263
Restricted funds Restricted funds 265
Other Reserve Funds 114 Other Reserve Funds 266
Other Assets 133 Other Assets 279
Cash
Cash- Collecting Officer 120-1 Cash- Collecting Officer 102
Working Fund 122 Working Fund 103
Payroll Fund 105
Cash in Bank- Local Currency 120-2 Cash in Bank- Local Currency 107
Cash in Bank- Foreign Currency 108
Receivable Accounts
Accounts Receivable 125 Accounts Receivable 111
Notes Receivable 124 Notes Receivable 112
Installment Sales Receivable 128 Installment Sales Receivable 121
Page 50 of 92
ACCOUNTS NUMBERS
OGM OG
GROUP GROUP GROUP
Other Receivables
Advances to Officers and Employees 127 Advances to Officers and Employees 134
Due from Officers and Employees Due from Officers and Employees 135
Receivable- Disallowances/Charges Receivable- Disallowances/Charges 136
Rent/lease Receivable 128 Rent/lease Receivable 141
Insurance/Reinsurance Claims Receivable Insurance/Reinsurance Claims Receivable 143
Other Receivable Other Receivable 149
Asset Contra Accounts

Allowance for Doubtful Accounts 129 Allowance for Doubtful Accounts 301
Accumulated Depreciation- Land Improvements Accumulated Depreciation- Land Improvements 302
Accumulated Depreciation- Plant Accumulated Depreciation- Plant 303
Accumulated Depreciation- Buildings and Other Structures Accumulated Depreciation- Buildings and Other Structures 304
Accumulated Depreciation- Leasehold Improvement-Land Accumulated Depreciation- Leasehold Improvement-Land 305
Accumulated Depreciation- Leasehold Impvt- Buildings and Other Structures Accumulated Depreciation- Leasehold Impvt- Buildings and Other Structures 306
Accumulated Depreciation- Office Equipment 106 Accumulated Depreciation- Office Equipment 307
Accumulated Depreciation- Laboratory Equipment Accumulated Depreciation- Laboratory Equipment 308
Accumulated Depreciation – Land Transport Equipment Accumulated Depreciation – Land Transport Equipment 314
Accumulated Depreciation – Watercraft Accumulated Depreciation – Watercraft 316
Accumulated Depreciaton- Other Machinery and Equipment Accumulated Depreciaton- Other Machinery and Equipment 325
Accumulated Depreciation- Furniture and Fixtures Accumulated Depreciation- Furniture and Fixtures 326
Accumulated Amortization - Intangible Assets Accumulated Amortization - Intangible Assets 361
LIABILITIES AND EQUITY
Payable Accounts
Accounts Payable 222 Accounts Payable 401
Notes Payable 220 Notes Payable 402
Insurance Premium Payable 239 Insurance Premium Payable 405
Interest Payable 229 Interest Payable 406
Pension and Retirement Benefits Payable 239 Pension and Retirement Benefits Payable 407
Inter-Agency Payables
232 Due to National Government Agencies (BIR, etc.) 412
226 Due to Government Owned and/or Controlled Corporation 413
200 Due to Local Government Units (in-Lieu Share, etc.) 414
Other Payables
Due to Officers and Employees 239 Due to Officers and Employees 423
Contractor's Security Deposits 239 Contractor's Security Deposits 424
Bail Bond Payable Bail Bond Payable 425
Accrued Light and Power 224 Accrued Light and Power 426
Other Payables 239 Other Payables 429
Page 51 of 92
ACCOUNTS NUMBERS
OGM OG
GROUP GROUP GROUP
Loans/ Lease Payable
Loans Payable 211 Loans Payable 433
Current Portion of Long-term Debt 225 Current Portion of Long-term Debt 434
Loan Penalty Payable 230 Loan Penalty Payable 435
Lease Payable 239 Lease Payable 439
Deferred Credits
Deferred Tax Liability (Franchise Tax) Deferred Tax Liability (Franchise Tax) 446
Deferred Income from Penalty Charges Deferred Income from Penalty Charges 450
Customers' Deposit 227 Customers' Deposit 451
Other Deferred Credits 242 Other Deferred Credits 459
Equity
Government Equity 200 Government Equity 471
Capital/Equity Reserve Capital/Equity Reserve 477
Property Insurance Reserve 477-01
Injuries and Damages Reserve 477-02
Pensions and Benefits Reserve 477-03
Other Operating Reserve 477-04
Donated Capital (OPIC) 201 Donated Capital (OPIC) 479
Retained Earnings 202 Retained Earnings 481
Balance Transferred from Income Accounts 481-01
Prior Period Adjustments to Retained Earnings 481-02
Appropriations of Retained Earnings 481-03
Page 52 of 92
TS NUMBERS
BOD
701-05
707-05
710-05
711-05
712-05
713-01-05
713-02-05
713-03-05
713-04-05
714-05
Page 53 of 92
TS NUMBERS
BOD
715-05
716-05
717-05
718-05
719-01-05
719-03-05
721-05
722-05
Page 54 of 92
TS NUMBERS
BOD
723-05
724-05
725-05
734-05
737-05
738-05
739-05
Page 55 of 92
TS NUMBERS
739-05
BOD
Page 56 of 92
TS NUMBERS
BOD
740-05
742-01
742-02
749-01-05
749-02-05
751-05
757-01-05
757-02-05
757-03-05
757-04-05
757-05-05
759-05
760-05
765-01-05
766-01-05
766-02-05
767-05
Page 57 of 92
TS NUMBERS
BOD
772-05
773-05
774-05
775-05
776-05
777-05
778-05
781-01-05
781-02-05
781-03-05
781-04-05
781-05-05
781-06-05
782
783-01-05
783-02-05
785-05
786-01-05
786-02-05
787-05
788-05
Page 58 of 92
TS NUMBERS
BOD
789-01-05
789-02-05
789-03-05
797-05
Page 59 of 92
TS NUMBERS
BOD
804-05-05
807-01-05
807-02-05
807-03-05
809-01-05
809-02-05
809-03-05
809-04-05
814-01-05
814-02-05
814-03-05
814-04-05
Page 60 of 92
TS NUMBERS
BOD
825-01-05
825-02-05
825-03-05
825-04-05
825-05-05
825-06-05
825-07-05
825-08-05
826-01-05
827-05
845-01-05
849-05
Page 61 of 92
TS NUMBERS
BOD
Page 62 of 92
TS NUMBERS
BOD
Page 63 of 92
TS NUMBERS
BOD
Page 64 of 92
TS NUMBERS
BOD
Page 65 of 92
TS NUMBERS
BOD
Page 66 of 92
TS NUMBERS
BOD
203-18-05
Page 67 of 92
TS NUMBERS
BOD
Page 68 of 92
TS NUMBERS
BOD
207-01-05
207-02-05
207-02-05
207-03-05
207-04-05
207-05-01
214-05
225-01-05
225-04-05
225-05-05
225-06-05
225-07-05
225-08-05
226-05
227-05
Page 69 of 92
ACCOUNTS NUMBERS
OGM OG BOD
GROUP GROUP GROUP
PERSONAL EXPENSES
Salaries Salaries 701-00 701-01 701-02 701-03 701-04 701-05
Personnel Economic Relief Allowance Personnel Economic Relief Allowance (PERA) 707-00 707-01 707-02 707-03 707-04 707-05
Representation Allowance 710-00 710-01 710-02 710-03 710-04 710-05
RATA
Transportation Allowance 711-00 711-01 711-02 711-03 711-04 711-05
Clothing & Uniform Allowance Clothing and Uniform Allowance 712-00 712-01 712-02 712-03 712-04 712-05
Honoraria
BAC Honorarium BAC Honorarium 713-01-00 713-01-01 713-01-02 713-01-03 713-01-04 713-01-05
JVSC Honorarium Committee Honorarium 713-02-00 713-02-01 713-02-02 713-02-03 713-02-04 713-02-05
Escort Honorarium - Police Escort
Escort Honorarium 713-03-00 713-03-01 713-03-02 713-03-03 713-03-04 713-03-05
Speaker's Honorarium Speaker's Honorarium 713-04-00 713-04-01 713-04-02 713-04-03 713-04-04 713-04-05
Year-end Bonus-Gov't (13th month) Year-end Bonus - Gov't (13th Month) 714-00 714-01 714-02 714-03 714-04 714-05
Year-end Bonus-District (Christmas Bonus) Year-end Bonus - District 715-00 715-01 715-02 715-03 715-04 715-05
Cash Gift Cash gift 716-00 716-01 716-02 716-03 716-04 716-05
Productivity Incentive Benefit Productivity Incentive Benefit 717-00 717-01 717-02 717-03 717-04 717-05
Medical Allowance Medical Allowance 718-00 718-01 718-02 718-03 718-04 718-05
Birthday/Monthly Rice Birthday & Montly Rice Allowance 719-01-00 719-01-01 719-01-02 719-01-03 719-01-04 719-01-05
Patrol Meal Allowance Patrol/Meal Allowance 719-03-00 719-03-01 719-03-02 719-03-03 719-03-04 719-03-05
GSIS Life Ret. & Ins. Life and Retirement Insurance Contributions (GSIS) 721-00 721-01 721-02 721-03 721-04 721-05
Home Development Mutual Fund PAG-IBIG Contributions 722-00 722-01 722-02 722-03 722-04 722-05
PHILHEALTH Contributions PHILHEALTH Contributions 723-00 723-01 723-02 723-03 723-04 723-05
Employees Compensation ECC Contributions 724-00 724-01 724-02 724-03 724-04 724-05
Provident Fund Contributions Provident Fund Contributions 725-00 725-01 725-02 725-03 725-04 725-05
Retirement Benefits Retirement Benefits - Regular 734-00 734-01 734-02 734-03 734-04 734-05
Monetization of Leave Credits
Vacation and Sick Leave Benefits 737-00 737-01 737-02 737-03 737-04 737-05
Terminal Leave
Overtime Pay / Holidays Overtime & Holiday Pay 738-00 738-01 738-02 738-03 738-04 738-05
Productivity Incentive Benefit Producticity Enhancement Incentive 739-00 739-01 739-02 739-03 739-04 739-05
Loyalty Award Loyalty Award 740-00 740-01 740-02 740-03 740-04 740-05
Board per Diem
Directors Fees and Remuneration Regular Meeting N/A N/A N/A N/A N/A 742-01
Committee Meeting N/A N/A N/A N/A N/A 742-02
Performance Based Bonus 749-01-00 749-01-01 749-01-02 749-01-03 749-01-04 749-01-05
Anniversary Bonus 749-02-00 749-02-01 749-02-02 749-02-03 749-02-04 749-02-05
OTHER MAINTENANCE & OPERATING EXPENSES
Office Supplies and Materials - OGM
Office Supplies Expense 751-00 751-01 751-02 751-03 751-04 751-05

Page 70 of 92
ACCOUNTS NUMBERS
OGM OG BOD
GROUP GROUP GROUP
Fuel for Production - Booster Stations Fuel for Vehicles 757-01-00 757-01-01 757-01-02 757-01-03 757-01-04 757-01-05
Fuel for Production - Production Wells Oil & Lubricants 757-02-00 757-02-01 757-02-02 757-02-03 757-02-04 757-02-05
Fuel for Production - WTP Fuel for Power Production 757-03-00 757-03-01 757-03-02 757-03-03 757-03-04 757-03-05
Fuel, Oil and Lubricants Expenses - OGM 840-00 Fuel for Pumping 757-04-00 757-04-01 757-04-02 757-04-03 757-04-04 757-04-05
Fuel, Oil and Lubricants Expenses - FAD 840-01 Fuel - Power Operated Equipment 757-05-00 757-05-01 757-05-02 757-05-03 757-05-04 757-05-05
Fuel, Oil and Lubricants Expenses - EWRD 840-02
Maintenance Supplies Expenses 759-00 759-01 759-02 759-03 759-04 759-05
Books, Printed Materials & Newsletter 844-02-09 Books, Printed Materials and Newsletter 760-00 760-01 760-02 760-03 760-04 760-05
Drug and Medicines Medical Supplies Expense 765-01-00 765-01-01 765-01-02 765-01-03 765-01-04 765-01-05
Travel Expenses
Travel Expense - OGM 827-00 Local 766-01-00 766-01-01 766-01-02 766-01-03 766-01-04 766-01-05
Travel Expense - FAD 827-01 Foreign (Out of Town) 766-02-00 766-02-01 766-02-02 766-02-03 766-02-04 766-02-05
Training Expenses - OGM 833-00 Training Expenses 767-00 767-01 767-02 767-03 767-04 767-05
Electricity
Electricity - Office Buildings N/A N/A 769-01-02 769-01-03 769-01-04 N/A
Electricity - Production N/A N/A N/A N/A 769-02-04 N/A
Light and Power - Booster Stations 702 Electricty - Pumping N/A N/A N/A N/A 769-03-04 N/A
Light and Power - Sewer 702 Electricity - Sewer N/A N/A N/A N/A 769-04-04 N/A
Communications Expense 831 Postage and Deliveries 772-00 772-01 772-02 772-03 772-04 772-05
Communications Expense 831 Telephone Expenses- Landline 773-00 773-01 773-02 773-03 773-04 773-05
Page 71 of 92
ACCOUNTS NUMBERS
OGM OG BOD
GROUP GROUP GROUP
Communications Expense - OGM 831-00 Telephone Expenses- Mobile 774-00 774-01 774-02 774-03 774-04 774-05
Communications Expense - FAD 831-01 Internet Expenses 775-00 775-01 775-02 775-03 775-04 775-05
Communications Expense - EWRD 831-02 Cable, Satellite, Telegraph and Radio Expenses 776-00 776-01 776-02 776-03 776-04 776-05
Printing Expenses 777-00 777-01 777-02 777-03 777-04 777-05
Advertising, Promotional & Mktg., - OGM 839-00 Advertising, Promotional and Marketing Expenses 778-00 778-01 778-02 778-03 778-04 778-05
Franchise Tax 844 Franchise Tax N/A 779-01 N/A N/A N/A N/A
Real Property Tax 843-1-1 Real Property Tax (Admin) N/A N/A 779-02 N/A N/A N/A
Water Permit and other programs 833-01-01 Water Permit N/A N/A 779-03 N/A N/A N/A
1 % in lieu share 845 1 % in lieu share N/A 779-04 N/A N/A N/A N/A
Insurance Premiums - FAD 829-01 Registration of Vehicles 781-01-00 781-01-01 781-01-02 781-01-03 781-01-04 781-01-05
Insurance Premiums - EWRD 829-02 Vehicle Insurance 781-02-00 781-02-01 781-02-02 781-02-03 781-02-04 781-02-05
Insurance Premiums - CSEDP 829-03 Building Insurance 781-03-00 781-03-01 781-03-02 781-03-03 781-03-04 781-03-05
Insurance Premiums - CMD 829-07 Bond Insurance 781-04-00 781-04-01 781-04-02 781-04-03 781-04-04 781-04-05
Insurance Premiums - BOD 829-08 Registration & Insurance of Firearms 781-05-00 781-05-01 781-05-02 781-05-03 781-05-04 781-05-05
Registration & Insurance of Radios (NTC) 781-06-00 781-06-01 781-06-02 781-06-03 781-06-04 781-06-05
Representation Expenses (for BOD only) N/A N/A N/A N/A N/A 782
Penalty Award System (CCSD) Penalty Award System 783-01-00 783-01-01 783-01-02 783-01-03 783-01-04 783-01-05
Anniversary Awards & Expenses 844-06-09 Employee Awards and Rewards 783-02-00 783-02-01 783-02-02 783-02-03 783-02-04 783-02-05
Indemnities and Other Claims 785-00 785-01 785-02 785-03 785-04 785-05
Rent Expense (Vehicle & Equipment) Building/Office 786-01-00 786-01-01 786-01-02 786-01-03 786-01-04 786-01-05
841-07 Vehicle & Equipment 786-02-00 786-02-01 786-02-02 786-02-03 786-02-04 786-02-05
Survey 849 Survey Expenses 787-00 787-01 787-02 787-03 787-04 787-05
Research, Exploration & Development Expenses 788-00 788-01 788-02 788-03 788-04 788-05
Job Order Wages
OGM Works 843-03-00 Wages 789-01-00 789-01-01 789-01-02 789-01-03 789-01-04 789-01-05
Application Section 843-03-06 Overtime 789-02-00 789-02-01 789-02-02 789-02-03 789-02-04 789-02-05
Delinquent 843-03-06 Group Personal Accident Coverage 789-03-00 789-03-01 789-03-02 789-03-03 789-03-04 789-03-05
Billing 843-03-06
Complaint 843-03-06
ATD & AGSD 826-08-01
Page 72 of 92
ACCOUNTS NUMBERS
OGM OG BOD
GROUP GROUP GROUP
CMD 826-08-07
Public Hearing Expense Public Hearing Expense 790 N/A N/A N/A N/A N/A
Christmas Expense (OGM) 844-05-09 Christmas Expense 791 N/A N/A N/A N/A N/A
Miscellaneous EWPD Source of Supply - Other Expenses N/A N/A N/A N/A 792-01 N/A
Miscellaneous Engineering 843-01-02 Source of Supply - Engineering Expenses N/A N/A N/A N/A 792-03 N/A
Pumping Operations Expenses N/A N/A N/A N/A 792-06 N/A
Miscellaneous Production Water Treatment Operations Expenses N/A N/A N/A N/A 792-08 N/A
Chemicals & Filtering Materials - WTP 744 Chemical, Filtering & Laboratory Supplies Expense N/A N/A N/A N/A 792-09 N/A
Chemicals & Filtering Materials - PW 744 Transmission and Distribution Engineering Expenses N/A N/A N/A N/A 792-10 N/A
Anniversary Expense Anniversary Expense N/A N/A 793 N/A N/A N/A
Extraordinary and Miscellaneous Expenses (OGM) 824-20-0 Extraordinary and Miscellaneous Expenses 795 N/A N/A N/A N/A N/A
MAWD 796-01 N/A N/A N/A N/A N/A
PAWD 796-02 N/A N/A N/A N/A N/A
PWWA 796-03 N/A N/A N/A N/A N/A
Physical Fitness Program 844-03-09 Physical Fitness & Sports Development 797-00 797-01 797-02 797-03 797-04 797-05
Sports Development 846 MAWD Sportsfest 797-00-01 N/A N/A N/A N/A N/A
MAWD Sportsfest
MAINTENANCE EXPENSE
Maint. Of Watershed Reservation 715 Maintenance of Collecting and Impounding Reservoirs N/A N/A N/A N/A 803-01 N/A
Maintenance of Lake, River and Other Channels N/A N/A N/A N/A 803-02 N/A
Maintenance of Springs and Tunnels N/A N/A N/A N/A 803-03 N/A
Maint. Of Production Wells 711 Maintenance of Wells N/A N/A N/A N/A 803-04 N/A
Maint. Of Raw Water & Transmission Lines 712 Maintenance of Supply Mains N/A N/A N/A N/A 803-05 N/A
Maintenance of Other Source of Supply Plant N/A N/A N/A N/A 803-06 N/A
Maintenance of Other Pumping Plant N/A N/A N/A N/A 803-07 N/A
Maint. Of Basin & Reservoirs 708 Maintenance of Reservoirs and Tanks N/A N/A N/A N/A 803-08 N/A
Page 73 of 92
ACCOUNTS NUMBERS
OGM OG BOD
GROUP GROUP GROUP
Maint. Of Trans. & Dist. Lines 763-03 Maintenance of Transmission and Distribution Mains N/A N/A N/A N/A 803-09 N/A
Maint. Of Fire Hydrants, Standpipes(Mat'ls.) 767 Maintenance of Fire Mains N/A N/A N/A N/A 803-10 N/A
Maint. Of Service Line 765-02 Maintenance of Services N/A N/A N/A N/A 803-11 N/A
Maint. Of Water Meter Spare parts 766-06 Maintenance of Meters N/A N/A N/A N/A 803-12 N/A
Maint. Of Drilling Rig 850-07-05 Maintenance of Meter Installation N/A N/A N/A N/A 803-13 N/A
Maint. Of Fire Hydrants, Standpipes(Mat'ls.) 767 Maintenance of Hydrants N/A N/A N/A N/A 803-14 N/A
Maint. Of Valves, Blow-off, and air-release 767-01 Maintenance of Other Transmission and Distribution Mains N/A N/A N/A N/A 803-15 N/A
Maint. Of Sewerage Line 768-03 Maintenance of Sewer N/A N/A N/A N/A 803-16 N/A
Maint. Of Watershed Eqpt. Maintenance of Other Plants N/A N/A N/A N/A 803-17 N/A
Maintenance of Source of Supply Plant Structures & Improvements N/A N/A N/A N/A 804-01 N/A
Old Reservoir 730-03
Production Wells 730-04 Maintenance of Pumping Plant Structures & Improvements N/A N/A N/A N/A 804-02 N/A
Water Treatment Plant 730-01 Maintenance of Water Treatment Structures & Improvements N/A N/A N/A N/A 804-03 N/A
Maintenance of Trans. and Distribution Structures & Improvements N/A N/A N/A N/A 804-04 N/A
Maintenance of Fixed Property 850-04 Maintenance of General Administrative Structures & Improvements 804-05-00 804-05-01 804-05-02 804-05-03 804-05-04 804-05-05
Maintenance of Sewerage Plant 909 Maintenance of Sewerage Plant N/A N/A N/A N/A 804-05 N/A
Maintenance of Office Equipment 850-02-01 Aircon 807-01-00 807-01-01 807-01-02 807-01-03 807-01-04 807-01-05
Maintenance of Fixed Property 850-04 Reproduction Equipment (Photocopier) 807-02-00 807-02-01 807-02-02 807-02-03 807-02-04 807-02-05
Other Office Equipment 807-03-00 807-03-01 807-03-02 807-03-03 807-03-04 807-03-05
Maint. Of Laboratory Equipment Repairs and Maintenance - Laboratory Equipment N/A N/A N/A N/A 808 N/A
Maintenance of Computer Equipment 850-6-8 Desktop 809-01-00 809-01-01 809-01-02 809-01-03 809-01-04 809-01-05
Maintenance of Computer Equipment 850-6-0 Laptop 809-02-00 809-02-01 809-02-02 809-02-03 809-02-04 809-02-05
Maintenance of Computer Equipment 850-6-1 Printers 809-03-00 809-03-01 809-03-02 809-03-03 809-03-04 809-03-05
Maintenance of Computer Equipment 748-3 Other Computer Equipment 809-04-00 809-04-01 809-04-02 809-04-03 809-04-04 809-04-05
Maint.of Vehicle, Spare Parts & Tires 850-5-8 2 Wheeled Vehicles (Motorcycle) 814-01-00 814-01-01 814-01-02 814-01-03 814-01-04 814-01-05
Maint.of Vehicle, Spare Parts & Tires 850-5-0 3 Wheeled Vehicles (Tricycle) 814-02-00 814-02-01 814-02-02 814-02-03 814-02-04 814-02-05
Maint.of Vehicle, Spare Parts & Tires 850-4-2 4 Wheeled Vehicles 814-03-00 814-03-01 814-03-02 814-03-03 814-03-04 814-03-05
Maint.of Vehicle, Spare Parts & Tires 850-4-3 6 Wheeled and other Truck Vehicles 814-04-00 814-04-01 814-04-02 814-04-03 814-04-04 814-04-05
Maintenance of Power Production Equip. 731 Power Production Equipment 825-01-00 825-01-01 825-01-02 825-01-03 825-01-04 825-01-05
Maintenance of Power Production Equip. 731-07 Pumping Equipment 825-02-00 825-02-01 825-02-02 825-02-03 825-02-04 825-02-05
Maintenance of Power Production Equip. 731-05 Water Treatment Equipment 825-03-00 825-03-01 825-03-02 825-03-03 825-03-04 825-03-05
Maint. Of Water Treatment Equipment 748-01 Stores Equipment 825-04-00 825-04-01 825-04-02 825-04-03 825-04-04 825-04-05
Page 74 of 92
ACCOUNTS NUMBERS
OGM OG BOD
GROUP GROUP GROUP
Maint. Of Dam Equipments 748-04 Communications Equipment 825-05-00 825-05-01 825-05-02 825-05-03 825-05-04 825-05-05
Maintenance of Communication Equip. 748-02 Power Operated Equipment 825-06-00 825-06-01 825-06-02 825-06-03 825-06-04 825-06-05
Maint. Of Power Operated Equipment 850-09-07 Tools, Shop and Garage Equipment 825-07-00 825-07-01 825-07-02 825-07-03 825-07-04 825-07-05
Maint. Of Heavy Equipment 748-05 Heavy Equipment 825-08-00 825-08-01 825-08-02 825-08-03 825-08-04 825-08-05
Maintenance of Furniture and Fixtures 850 Repairs and Maintenance - Furniture and Fixtures 826-01-00 826-01-01 826-01-02 826-01-03 826-01-04 826-01-05
Restorations and Maintenance-Books Restorations and Maintenance - Books 827-00 827-01 827-02 827-03 827-04 827-05
Other Subsidies 850 Other Subsidies N/A 839 N/A N/A N/A N/A
Legal Fees 825-2-1 Legal Services 842 N/A N/A N/A N/A N/A
Professional Fees 825-01 Auditing Services N/A 843 N/A N/A N/A N/A
Professional Fees 825 Medical Services N/A N/A 844 N/A N/A N/A
Dam & Intake 826-02 Janitorial Services 845-01-00 845-01-01 845-01-02 845-01-03 845-01-04 845-01-05
WTP & Production Well 826-02 General Services - Production (WTP) N/A N/A N/A N/A 845-02-01 N/A
General Services - Production (PWs) N/A N/A N/A N/A 845-02-02 N/A
General Services - Pumping (Booster Stations) N/A N/A N/A N/A 845-03 N/A
General Services - Watershed N/A N/A N/A 845-04 N/A N/A
General Services - Dam & Intake N/A N/A N/A 845-05 N/A N/A
Other Outside Services (Security) 826-02 Main Office N/A N/A 846-01 N/A N/A N/A
WTP N/A N/A N/A N/A 846-02 N/A
Production Wells N/A N/A N/A N/A 846-03 N/A
Booster Stations N/A N/A N/A N/A 846-04 N/A
Watershed N/A N/A N/A 846-05 N/A N/A
Dam & Intake N/A N/A N/A 846-06 N/A N/A
Professional Fees 825 Dental Services N/A N/A 847 N/A N/A N/A
Professional Fee & Retainers Fee 825 Computer Data Processing Services 848-00 848-01 848-02 848-03 848-04 848-05
Retainer's Fee 825 Other Professional Services 849-00 849-01 849-02 849-03 849-04 849-05
INCOME ACCOUNTS
Metered Sales to General Customers 600 Water Sales
Metered Sales - Current 576-01
Metered Sales - Arrears 576-02
Metered Sales - Previous Years' Arrears 576-03
Unmetered Sales 576-04
Public Fire Protection Svcs. 604 Public Fire Protection Service 576-05
City Gov't Account 600-G Sales to Government Agencies 576-06
Delivery of Water 607-1 Sales by Delivery 576-07
Other Sales or Services 607-b Sales to Watercraft (Wharf) 576-08
Other Sales or Services 610 Other sales or services 576-09
Sewer
Page 75 of 92
ACCOUNTS NUMBERS
OGM OG BOD
GROUP GROUP GROUP
Sewer Services 608 Sewer Services 577-01
Sewer -City Gov't Account 608-G Sewer Services - City Government 577-02
Surcharges
Surcharges 612-1 Surcharges 578-01
Surcharges - City Gov't Account 612-1(G) Surcharges - City Government 578-02
Penalty Charges Fines and Penalties- Business and Service Income

Penalty Charges 612 Penalty Charges 619-01
Penalty Charges - Illegal Connections 612-1 Penalty Charges - Illegal Connections 619-02
Other Business Income

Inspection Fee 618-01
610 Reconnection Fee 618-02
610 Installation Fee 618-03
Change of Name 614 Change of Name Fee 618-04
Restoration Fee 618-05
Sale of materials 618-06
MSJ - Concessionaires / Hydrotesting-Labor&misc. ex 526 Others 618-07
RTC Revenue 529 Seminar/Training Fee 582
Interest Revenue Interest Income 612
Dividends Dividend Income 613
Gain on Sale of Assets 623
Gain on Investment 624
Other Gains 629
Subsidy from National Government 631
Subsidy from local Government Units 636
Subsidy from Government Owned and/or Controlled Corporation 637
Other Subsidy Income 639
Grants and Donations 649
Other Misc. Optg. Income Miscellaneous Non-Operating Income
Rent/Lease Income 659-1
CC/RR 506
526-24 Water Analysis 659-02
Water Meter Accreditation Fee 526-22 Water Meter Accreditation Fee 659-03
Legal Documentation Fee 526-20 Legal Documentation Fee 659-04
Restoration of Illegal Connections 526-19 Labor Cost for Restoration of illegal Connection 659-05
Protest Fee 659-06
Bid-Forms 526-11 Bid-Forms 659-07
Liquidated Damages - Late Deliveries 526-10 Liquidated Damages - Late Deliveries 659-08
ZIFC/NHFMC 526-6 ZIFC/NHFMC 659-09
Minutes of BAC Meeting Minutes of Bac Meeting 659-10
Page 76 of 92
ACCOUNTS NUMBERS
OGM OG BOD
GROUP GROUP GROUP
Others 659-11
Discounts 662
Rebates 667
Miscellaneous Revenue Other Business and Service Income
Miscellaneous Service Revenue 618-01
Rent of Water Property 618-02
Minutes of BAC Meeting 526-23 Meter Rental 618-03
Water Analysis 618-04
Change of Name 618-05
Other Water Revenue (Overhead Tank) Restoration Fee 618-06
Inspection, Reconnection & Installation Fee 618-07
Restoration of Illegal Connections 526-19 Illegal Connection Apprehension Fees 618-08
INVENTORIES
Construction Materials Inventory
Other Inventories
Meters 169-01
CAPITAL EXPENDITURES
Page 77 of 92
ACCOUNTS NUMBERS
OGM OG BOD
GROUP GROUP GROUP
Land Improvements 202
Structure & Improvements 311 Utilitiy Plant in Service
Collecting and Impounding Reservoirs 312 Collecting and Impounding Reservoirs 203-01 203-01
Lake, River and other Intakes 313 Lake River and Other Channels 203-02 203-02
Springs and Tunnels 314 Springs and Tunnels 203-03 203-03
Wells 315 Wells 203-04 203-04
Supply Mains 316 Supply Mains 203-05 203-05
Other Source of Supply Plant 317 Other Source of Supply Plant 203-06 203-06
Other Pumping Plant 324 Other Pumping Plant 203-07 203-07
Reservoirs and Tanks 342 Reservoirs and Tanks 203-08 203-08
Transmission and Distribution Mains 343 Transmission and Distribution Mains 203-09 203-09
Fire Mains 344 Fire Mains 203-10 203-10
Services 345 Services 203-11 203-11
Meters 346 Meters 203-12 203-12
Meter Installation 347 Meter Installation 203-13 203-13
Hydrants 348 Hydrants 203-14 203-14
Other Transmission and Distribution Mains 349 Other Transmission and Distribution Mains 203-15 203-15
Other General Plants 379 Other Plants 203-16 203-16
Utility Plant Held for future use 203-17 203-17
Unclassified Utility Plant 203-18-00 203-18-01 203-18-02 203-18-03 203-18-04 203-18-05
Structures & Improvements 311 Source of Supply Plant Structures and Improvements 204-01 204-01
Structures & Improvements 321 Pumping Plant Structures and Improvements 204-02 204-02
Structures & Improvements 331 Water Treatment Structures and Improvements 204-03 204-03
Structures & Improvements 341 Transmission and Distribution Structures and Improvements 204-04 204-04
Structures & Improvements 371 Administrative Structures and Improvements 204-05 204-05 204-05
Structures & Improvements 372-04-00
Leasehold Improvements- Land 205
Leasehold Improvements- Plant, Bldg. Other Structures 206
Office Equipment
Computer 372-03 IT Equipment 207-01-00 207-01-01 207-01-02 207-01-03 207-01-04 207-01-05
Computer 372-03-C IT Software 207-02-00 207-02-01 207-02-02 207-02-03 207-02-04 207-02-05
Computer Equipment & Software 376-02-01 Communication Equipment 207-03-00 207-02-01 207-02-02 207-02-03 207-02-04 207-02-05
Communication 376-02 Aircon 207-04-00 207-03-01 207-03-02 207-03-03 207-03-04 207-03-05
Calculators 207-05-00 207-04-01 207-04-02 207-04-03 207-04-04 207-04-05
Digital & Recording Equipment 207-06-00 207-05-00 207-05-00 207-05-00 207-05-00 207-05-01
Land Transport Equipment 214-00 214-01 214-02 214-03 214-04 214-05
Watercraft 216
Power Production Equipment 225-01-00 225-01-01 225-01-02 225-01-03 225-01-04 225-01-05
Page 78 of 92
ACCOUNTS NUMBERS
OGM OG BOD
GROUP GROUP GROUP
Stores Equipment 225-04-00 225-04-01 225-04-02 225-04-03 225-04-04 225-04-05
Communications Equipment 225-05-00 225-05-01 225-05-02 225-05-03 225-05-04 225-05-05
Power Operated Equipment 225-06-00 225-06-01 225-06-02 225-06-03 225-06-04 225-06-05
Tools, Shop and Garage Equipment 225-07-00 225-07-01 225-07-02 225-07-03 225-07-04 225-07-05
Protective Equipment 225-08-00 225-08-01 225-08-02 225-08-03 225-08-04 225-08-05
Sewer Equipment 225-09
Office Furniture and Equipments 372-01 Furniture and Fixtures 226-00 226-01 226-02 226-03 226-04 226-05
Books 227-00 227-01 227-02 227-03 227-04 227-05
Page 79 of 92
ACCOUNTS NUMBERS
OGM OG BOD
GROUP GROUP GROUP
PERSONAL EXPENSES
Salaries Salaries 701-00 701-01 701-02 701-03 701-04 701-05
Personnel Economic Relief Allowance Personnel Economic Relief Allowance (PERA) 707-00 707-01 707-02 707-03 707-04 707-05
Representation Allowance 710-00 710-01 710-02 710-03 710-04 710-05
RATA Transportation Allowance - Management 711-01-00 711-01-01 711-01-02 711-01-03 711-01-04 711-01-05
Transportation Allowance - Others 711-00 711-01 711-02 711-03 711-04 711-05
Clothing & Uniform Allowance Clothing and Uniform Allowance 712-00 712-01 712-02 712-03 712-04 712-05
Honoraria
BAC Honorarium BAC Honorarium 713-01-00 713-01-01 713-01-02 713-01-03 713-01-04 713-01-05
JVSC Honorarium Committee Honorarium 713-02-00 713-02-01 713-02-02 713-02-03 713-02-04 713-02-05
Escort Honorarium - Police Escort
Escort Honorarium 713-03-00 713-03-01 713-03-02 713-03-03 713-03-04 713-03-05
Speaker's Honorarium Speaker's Honorarium 713-04-00 713-04-01 713-04-02 713-04-03 713-04-04 713-04-05
Year-end Bonus-Gov't (13th month) Year-end Bonus - Gov't (13th Month) 714-00 714-01 714-02 714-03 714-04 714-05
Year-end Bonus-District (Christmas Bonus) Year-end Bonus - District 715-00 715-01 715-02 715-03 715-04 715-05
Cash Gift Cash gift 716-00 716-01 716-02 716-03 716-04 716-05
Productivity Incentive Benefit Productivity Incentive Benefit 717-00 717-01 717-02 717-03 717-04 717-05
Medical Allowance Medical Allowance 718-00 718-01 718-02 718-03 718-04 718-05
Birthday/Monthly Rice Birthday & Montly Rice Allowance 719-01-00 719-01-01 719-01-02 719-01-03 719-01-04 719-01-05
Patrol Meal Allowance Patrol/Meal Allowance 719-03-00 719-03-01 719-03-02 719-03-03 719-03-04 719-03-05
GSIS Life Ret. & Ins. Life and Retirement Insurance Contributions (GSIS) 721-00 721-01 721-02 721-03 721-04 721-05
Home Development Mutual Fund PAG-IBIG Contributions 722-00 722-01 722-02 722-03 722-04 722-05
PHILHEALTH Contributions PHILHEALTH Contributions 723-00 723-01 723-02 723-03 723-04 723-05
Employees Compensation ECC Contributions 724-00 724-01 724-02 724-03 724-04 724-05
Provident Fund Contributions Provident Fund Contributions 725-00 725-01 725-02 725-03 725-04 725-05
Retirement Benefits Retirement Benefits - Regular 734-00 734-01 734-02 734-03 734-04 734-05
Monetization of Leave Credits
Vacation and Sick Leave Benefits 737-00 737-01 737-02 737-03 737-04 737-05
Terminal Leave
Overtime Pay / Holidays Overtime & Holiday Pay 738-00 738-01 738-02 738-03 738-04 738-05
Productivity Incentive Benefit Producticity Enhancement Incentive 739-00 739-01 739-02 739-03 739-04 739-05
Loyalty Award Loyalty Award 740-00 740-01 740-02 740-03 740-04 740-05
Board per Diem
Directors Fees and Remuneration Regular Meeting N/A N/A N/A N/A N/A 742-01
Committee Meeting N/A N/A N/A N/A N/A 742-02
Performance Based Bonus 749-01-00 749-01-01 749-01-02 749-01-03 749-01-04 749-01-05
Anniversary Bonus 749-02-00 749-02-01 749-02-02 749-02-03 749-02-04 749-02-05
Page 80 of 92
ACCOUNTS NUMBERS
OGM OG BOD
GROUP GROUP GROUP
OTHER MAINTENANCE & OPERATING EXPENSES

Office Supplies and Materials - OGM
Fuel for Production - Booster Stations Fuel for Vehicles 757-01-00 757-01-01 757-01-02 757-01-03 757-01-04 757-01-05
Fuel for Production - Production Wells Oil & Lubricants 757-02-00 757-02-01 757-02-02 757-02-03 757-02-04 757-02-05
Fuel for Production - WTP Fuel for Power Production-WTP 757-03-00 757-03-01 757-03-02 757-03-03 757-03-04 757-03-05
Fuel, Oil and Lubricants Expenses - OGM 840-00 Fuel for Power Production-Production Well 757-04-00 757-04-01 757-04-02 757-04-03 757-04-04 757-04-05
Fuel, Oil and Lubricants Expenses - FAD 840-01 Fuel - Power Operated Equipment 757-05-00 757-05-01 757-05-02 757-05-03 757-05-04 757-05-05
Fuel, Oil and Lubricants Expenses - EWRD 840-02 Fuel for Power Production-Sewer 757-06-04
Maintenance Supplies Expenses 759-00 759-01 759-02 759-03 759-04 759-05
Books, Printed Materials & Newsletter 844-02-09 Books, Printed Materials and Newsletter 760-00 760-01 760-02 760-03 760-04 760-05
Drug and Medicines Medical Supplies Expense 765-01-00 765-01-01 765-01-02 765-01-03 765-01-04 765-01-05
Travel Expenses
Travel Expense - OGM 827-00 Local 766-01-00 766-01-01 766-01-02 766-01-03 766-01-04 766-01-05
Travel Expense - FAD 827-01 Foreign (Out of Town) 766-02-00 766-02-01 766-02-02 766-02-03 766-02-04 766-02-05
Training Expenses - OGM 833-00 Training Expenses 767-00 767-01 767-02 767-03 767-04 767-05
Electricity
Electricity - Office Buildings N/A N/A 769-01-02 769-01-03 769-01-04 N/A
Page 81 of 92
ACCOUNTS NUMBERS
OGM OG BOD
GROUP GROUP GROUP
Electricity - Production N/A N/A N/A N/A 769-02-04 N/A
Light and Power - Booster Stations 702 Electricty - Pumping N/A N/A N/A N/A 769-03-04 N/A
Light and Power - Sewer 702 Electricity - Sewer N/A N/A N/A N/A 769-04-04 N/A
Communications Expense 831 Postage and Deliveries 772-00 772-01 772-02 772-03 772-04 772-05
Communications Expense 831 Telephone Expenses- Landline 773-00 773-01 773-02 773-03 773-04 773-05
Communications Expense - OGM 831-00 Telephone Expenses- Mobile 774-00 774-01 774-02 774-03 774-04 774-05
Communications Expense - FAD 831-01 Internet Expenses 775-00 775-01 775-02 775-03 775-04 775-05
Communications Expense - EWRD 831-02 Cable, Satellite, Telegraph and Radio Expenses 776-00 776-01 776-02 776-03 776-04 776-05
Printing Expenses 777-00 777-01 777-02 777-03 777-04 777-05
Advertising, Promotional & Mktg., - OGM 839-00 Advertising, Promotional and Marketing Expenses 778-00 778-01 778-02 778-03 778-04 778-05
Franchise Tax 844 Franchise Tax N/A 779-01 N/A N/A N/A N/A
Real Property Tax 843-1-1 Real Property Tax (Admin) N/A N/A 779-02 N/A N/A N/A
Water Permit and other programs 833-01-01 Water Permit N/A N/A 779-03 N/A N/A N/A
1 % in lieu share 845 1 % in lieu share/National Wealth N/A 779-04 N/A N/A N/A N/A
Insurance Premiums - FAD 829-01 Registration of Vehicles 781-01-00 781-01-01 781-01-02 781-01-03 781-01-04 781-01-05
Insurance Premiums - EWRD 829-02 Vehicle Insurance 781-02-00 781-02-01 781-02-02 781-02-03 781-02-04 781-02-05
Insurance Premiums - CSEDP 829-03 Building Insurance 781-03-00 781-03-01 781-03-02 781-03-03 781-03-04 781-03-05
Insurance Premiums - CMD 829-07 Bond Insurance 781-04-00 781-04-01 781-04-02 781-04-03 781-04-04 781-04-05
Insurance Premiums - BOD 829-08 Registration & Insurance of Firearms 781-05-00 781-05-01 781-05-02 781-05-03 781-05-04 781-05-05
Registration & Insurance of Radios (NTC) 781-06-00 781-06-01 781-06-02 781-06-03 781-06-04 781-06-05
Miscellaneous Expense 843-08 Representation Expenses (for BOD & OGM only) 782-00 N/A N/A N/A N/A 782-05
Penalty Award System (CCSD) Penalty Award System 783-01-00 783-01-01 783-01-02 783-01-03 783-01-04 783-01-05
Anniversary Awards & Expenses 844-06-09 Employee Awards and Rewards 783-02-00 783-02-01 783-02-02 783-02-03 783-02-04 783-02-05
Indemnities and Other Claims 785-00 785-01 785-02 785-03 785-04 785-05
Rent Expense (Vehicle & Equipment) Building/Office 786-01-00 786-01-01 786-01-02 786-01-03 786-01-04 786-01-05
841-07 Vehicle & Equipment 786-02-00 786-02-01 786-02-02 786-02-03 786-02-04 786-02-05
Survey 849 Survey Expenses 787-00 787-01 787-02 787-03 787-04 787-05
Research, Exploration & Development Expenses 788-00 788-01 788-02 788-03 788-04 788-05
Page 82 of 92
ACCOUNTS NUMBERS
OGM OG BOD
GROUP GROUP GROUP
Job Order Wages
OGM Works 843-03-00 Wages 789-01-00 789-01-01 789-01-02 789-01-03 789-01-04 789-01-05
Application Section 843-03-06 Overtime 789-02-00 789-02-01 789-02-02 789-02-03 789-02-04 789-02-05
Delinquent 843-03-06 Group Personal Accident Coverage 789-03-00 789-03-01 789-03-02 789-03-03 789-03-04 789-03-05
Billing 843-03-06
Complaint 843-03-06
ATD & AGSD 826-08-01
CMD 826-08-07
Public Hearing Expense Public Hearing Expense 790 N/A N/A N/A N/A N/A
Christmas Expense (OGM) 844-05-09 Christmas Expense 791 N/A 791-02 N/A 791-04 N/A
Miscellaneous EWPD Source of Supply - Other Expenses N/A N/A N/A N/A 792-01 N/A
Miscellaneous Engineering 843-01-02 Source of Supply - Engineering Expenses N/A N/A N/A N/A 792-03 N/A
Pumping Operations Expenses N/A N/A N/A N/A 792-06 N/A
Miscellaneous Production Water Treatment Operations Expenses N/A N/A N/A N/A 792-08 N/A
Chemicals & Filtering Materials - WTP 744 Chemical, Filtering & Laboratory Supplies Expense N/A N/A N/A N/A 792-09 N/A
Chemicals & Filtering Materials - PW 744 Transmission and Distribution Engineering Expenses N/A N/A N/A N/A 792-10 N/A
Anniversary Expense Anniversary Expense 793 N/A 793-02 N/A N/A N/A
Extraordinary and Miscellaneous Expenses (OGM) 824-20-0 Extraordinary and Miscellaneous Expenses 795 N/A N/A N/A N/A N/A
MAWD 796-01 N/A N/A N/A N/A N/A
PAWD 796-02 N/A N/A N/A N/A 796-02-05
PWWA 796-03 N/A N/A N/A N/A N/A
WEMWADA 796-04 N/A N/A N/A N/A N/A
Physical Fitness Program 844-03-09 Physical Fitness & Sports Development 797-00 797-01 797-02 797-03 797-04 797-05
Sports Development 846 MAWD Sportsfest 797-00-01 N/A N/A N/A N/A N/A
MAWD Sportsfest
MAWD, PAWD, PWWA, WEMWIC & Other Expenses 798-01 798-05
Page 83 of 92
ACCOUNTS NUMBERS
OGM OG BOD
GROUP GROUP GROUP
Other Maintenance and Operating Expenses 798-02-00 798-02-01 798-02-02 798-02-03 798-02-04 798-02-05
MAINTENANCE EXPENSE
Page 84 of 92
ACCOUNTS NUMBERS
OGM OG BOD
GROUP GROUP GROUP
Maint. Of Watershed Reservation 715 Maintenance of Collecting and Impounding Reservoir N/A N/A N/A 803-01 N/A
Maintenance of Lake, River and Other Channels N/A N/A N/A 803-02 803-02-04 N/A
Maintenance of Springs and Tunnels N/A N/A N/A 803-03 N/A
Maint. Of Production Wells 711 Maintenance of Wells N/A N/A N/A N/A 803-04 N/A
Maint. Of Raw Water & Transmission Lines 712 Maintenance of Supply Mains N/A N/A N/A N/A 803-05 N/A
Maintenance of Other Source of Supply Plant N/A N/A N/A 803-06 N/A N/A
Maintenance of Other Pumping Plant N/A N/A N/A N/A 803-07 N/A
Maint. Of Basin & Reservoirs 708 Maintenance of Reservoirs and Tanks N/A N/A N/A N/A 803-08 N/A
Maint. Of Trans. & Dist. Lines 763-03 Maintenance of Transmission and Distribution Mains N/A N/A N/A N/A 803-09 N/A
Maint. Of Fire Hydrants, Standpipes(Mat'ls.) 767 Maintenance of Fire Mains N/A N/A N/A N/A 803-10 N/A
Maint. Of Service Line 765-02 Maintenance of Services N/A N/A N/A N/A 803-11 N/A
Maint. Of Water Meter Spare parts 766-06 Maintenance of Meters N/A N/A 803-12-01 N/A 803-12 N/A
Maint. Of Drilling Rig 850-07-05 Maintenance of Meter Installation N/A N/A N/A N/A 803-13 N/A
Maint. Of Fire Hydrants, Standpipes(Mat'ls.) 767 Maintenance of Hydrants N/A N/A N/A N/A 803-14 N/A
Maint. Of Valves, Blow-off, and air-release 767-01 Maintenance of Other Transmission and Distribution N/A N/A N/A N/A 803-15 N/A
Maint. Of Sewerage Line 768-03 Maintenance of Sewer N/A N/A N/A N/A 803-16 N/A
Maint. Of Watershed Eqpt. Maintenance of Other Plants N/A N/A N/A N/A 803-17 N/A
Maintenance of Source of Supply Plant Structures &
Old Reservoir 730-03 N/A N/A N/A N/A 804-01 N/A
Improvements
Watershed Structure & Improvement
Production Wells 730-04 Maintenance of Pumping Plant Structures & Improve N/A N/A N/A N/A 804-02 N/A
Water Treatment Plant 730-01 Maintenance of Water Treatment Structures & Impro N/A N/A N/A N/A 804-03 N/A
Maintenance of Trans. and Distribution Structures & N/A N/A N/A N/A 804-04 N/A
Maintenance of Fixed Property 850-04 Maintenance of General Administrative Structures & 804-05-00 804-05-01 804-05-02 804-05-03 804-05-04 804-05-05
Maintenance of Sewerage Plant 909 Maintenance of Sewerage Plant N/A N/A N/A N/A 804-05 N/A
Maintenance of Office Equipment 850-02-01 Aircon 807-01-00 807-01-01 807-01-02 807-01-03 807-01-04 807-01-05
Maintenance of Fixed Property 850-04 Reproduction Equipment (Photocopier) 807-02-00 807-02-01 807-02-02 807-02-03 807-02-04 807-02-05
Other Office Equipment 807-03-00 807-03-01 807-03-02 807-03-03 807-03-04 807-03-05
Maint. Of Laboratory Equipment Repairs and Maintenance - Laboratory Equipment N/A N/A N/A N/A 808 N/A
Maintenance of Computer Equipment 850-6-8 Desktop 809-01-00 809-01-01 809-01-02 809-01-03 809-01-04 809-01-05
Maintenance of Computer Equipment 850-6-0 Laptop 809-02-00 809-02-01 809-02-02 809-02-03 809-02-04 809-02-05
Maintenance of Computer Equipment 850-6-1 Printers 809-03-00 809-03-01 809-03-02 809-03-03 809-03-04 809-03-05
Maintenance of Computer Equipment 748-3 Other Computer Equipment 809-04-00 809-04-01 809-04-02 809-04-03 809-04-04 809-04-05
Page 85 of 92
ACCOUNTS NUMBERS
OGM OG BOD
GROUP GROUP GROUP
Page 86 of 92
ACCOUNTS NUMBERS
OGM OG BOD
GROUP GROUP GROUP
Maint.of Vehicle, Spare Parts & Tires 850-5-8 2 Wheeled Vehicles (Motorcycle) 814-01-00 814-01-01 814-01-02 814-01-03 814-01-04 814-01-05
Maint.of Vehicle, Spare Parts & Tires 850-5-0 3 Wheeled Vehicles (Tricycle) 814-02-00 814-02-01 814-02-02 814-02-03 814-02-04 814-02-05
Maint.of Vehicle, Spare Parts & Tires 850-4-2 4 Wheeled Vehicles 814-03-00 814-03-01 814-03-02 814-03-03 814-03-04 814-03-05
Maint.of Vehicle, Spare Parts & Tires 850-4-3 6 Wheeled and other Truck Vehicles 814-04-00 814-04-01 814-04-02 814-04-03 814-04-04 814-04-05
Maintenance of Power Production Equip. 731 Power Production Equipment 825-01-00 825-01-01 825-01-02 825-01-03 825-01-04 825-01-05
Maintenance of Power Production Equip. 731-07 Pumping Equipment 825-02-00 825-02-01 825-02-02 825-02-03 825-02-04 825-02-05
Maintenance of Power Production Equip. 731-05 Water Treatment Equipment 825-03-00 825-03-01 825-03-02 825-03-03 825-03-04 825-03-05
Maint. Of Water Treatment Equipment 748-01 Stores Equipment 825-04-00 825-04-01 825-04-02 825-04-03 825-04-04 825-04-05
Maint. Of Dam Equipments 748-04 Communications Equipment 825-05-00 825-05-01 825-05-02 825-05-03 825-05-04 825-05-05
Maintenance of Communication Equip. 748-02 Power Operated Equipment 825-06-00 825-06-01 825-06-02 825-06-03 825-06-04 825-06-05
Maint. Of Power Operated Equipment 850-09-07 Tools, Shop and Garage Equipment 825-07-00 825-07-01 825-07-02 825-07-03 825-07-04 825-07-05
Maint. Of Heavy Equipment 748-05 Heavy Equipment 825-08-00 825-08-01 825-08-02 825-08-03 825-08-04 825-08-05
Maintenance of Furniture and Fixtures 850 Repairs and Maintenance - Furniture and Fixtures 826-01-00 826-01-01 826-01-02 826-01-03 826-01-04 826-01-05
Restorations and Maintenance-Books Restorations and Maintenance - Books 827-00 827-01 827-02 827-03 827-04 827-05
Other Subsidies 850 Other Subsidies N/A 839 N/A N/A N/A N/A
Legal Fees 825-2-1 Legal Services 842 N/A N/A N/A N/A N/A
Professional Fees 825-01 Auditing Services N/A 843 N/A N/A N/A N/A
Professional Fees 825 Medical Services N/A N/A 844 N/A N/A N/A
Dam & Intake 826-02 Janitorial Services 845-01-00 845-01-01 845-01-02 845-01-03 845-01-04 845-01-05
WTP & Production Well 826-02 General Services - Production (WTP) N/A N/A N/A N/A 845-02-01 N/A
General Services - Production (PWs) N/A N/A N/A N/A 845-02-02 N/A
General Services - Pumping (Booster Stations) N/A N/A N/A N/A 845-03 N/A
General Services - Watershed N/A N/A N/A 845-04 N/A N/A
General Services - Dam & Intake N/A N/A N/A 845-05 N/A N/A
General Services - Sewer N/A N/A N/A N/A 845-06 N/A
Other Outside Services (Security) 826-02 Main Office, Motorpool & Satellite Office N/A N/A 846-01 N/A N/A N/A
WTP N/A N/A N/A N/A 846-02 N/A
Production Wells N/A N/A N/A N/A 846-03 N/A
Booster Stations N/A N/A N/A N/A 846-04 N/A
Watershed N/A N/A N/A 846-05 N/A N/A
Dam & Intake N/A N/A N/A 846-06 N/A N/A
Sewer N/A N/A N/A N/A 846-07 N/A
Professional Fees 825 Dental Services N/A N/A 847 N/A N/A N/A
Professional Fee & Retainers Fee 825 Computer Data Processing Services 848-00 848-01 848-02 848-03 848-04 848-05
Page 87 of 92
ACCOUNTS NUMBERS
OGM OG BOD
GROUP GROUP GROUP
Retainer's Fee 825 Other Professional Services 849-00 849-01 849-02 849-03 849-04 849-05
Page 88 of 92
ACCOUNTS NUMBERS
OGM OG BOD
GROUP GROUP GROUP
INVENTORIES
Construction Materials Inventory
Other Inventories
Meters 169-01
CAPITAL EXPENDITURES
Land Improvements
Structure & Improvements 311 Utilitiy Plant in Service
Collecting and Impounding Reservoirs 312 Collecting and Impounding Reservoirs 312
Lake, River and other Intakes 313 Lake River and Other Channels 313
Springs and Tunnels 314 Springs and Tunnels 314
Wells 315 Wells 315
Supply Mains 316 Supply Mains 316
Other Source of Supply Plant 317 Other Source of Supply Plant 317
Other Pumping Plant 324 Other Pumping Plant 324
Reservoirs and Tanks 342 Reservoirs and Tanks 342
Transmission and Distribution Mains 343 Transmission and Distribution Mains 343
Fire Mains 344 Fire Mains 344
Page 89 of 92
ACCOUNTS NUMBERS
OGM OG BOD
GROUP GROUP GROUP
Services 345 Services 345
Meters 346 Meters 346
Meter Installation 347 Meter Installation 347
Hydrants 348 Hydrants 348
Other Transmission and Distribution Mains 349 Other Transmission and Distribution Mains 349
Other General Plants 379 Other Plants 379-00 379-01 379-02 379-03 379-04 379-05
Utility Plant Held for future use
Unclassified Utility Plant 203-18-00
Structures & Improvements 311 Source of Supply Plant Structures and Improvements 311
Structures & Improvements 321 Pumping Plant Structures and Improvements 321
Structures & Improvements 331 Water Treatment Structures and Improvements 331
Structures & Improvements 341 Transmission and Distribution Structures and Improvements 341
Structures & Improvements 371 Administrative Structures and Improvements 371
Structures & Improvements 372-04-00
Leasehold Improvements- Land
Leasehold Improvements- Plant, Bldg. Other Structures
Office Equipment
Computer 372-03 IT Equipment 372-03-00 372-03-01 372-03-02 372-03-03 372-03-04 372-03-05 207-01-00
Computer 372-03-C IT Software 207-02-00
Computer Equipment & Software 376-02-01 Communication Equipment 376-00 376-01 376-02 376-03 376-04 376-05 207-03-00
Communication 376-02 Aircon 372-12-00 372-12-01 372-12-02 372-12-03 372-12-04 372-12-05 207-04-00
Calculators 207-05-00
Digital & Recording Equipment 207-06-00
Land Transport Equipment 373-00 373-01 373-02 373-03 373-04 373-05 214-00
Watercraft
322 Power Production Equipment 322-00 322-01 322-02 322-03 322-04 322-05 225-01-00
323 Pumping Equipment 323
332 Water Treatment Equipment 332
Stores Equipment 225-04-00
Communications Equipment 225-05-00
377 Power Operated Equipment 377-00 377-01 377-02 377-03 377-04 377-05 225-06-00
378 Tools, Shop and Garage Equipment 378-00 378-01 378-02 378-03 378-04 378-05 225-07-00
Protective Equipment 378-07-00 378-07-01 378-07-02 378-07-03 378-07-04 378-07-05 225-08-00
323-07 Sewer Equipment 323-07-04
Office Furniture and Equipments 372-01 Office equipment, Furniture and Fixtures 372-00 372-01 372-02 372-03 372-04 372-05 226-00
Books 227-00
Page 90 of 92
201
202
203-01 203-01
203-02 203-02
203-03 203-03
203-04 203-04
203-05 203-05
203-06 203-06
203-07 203-07
203-08 203-08
203-09 203-09
203-10 203-10
Page 91 of 92
203-11 203-11
203-12 203-12
203-13 203-13
203-14 203-14
203-15 203-15
203-16 203-16
203-17 203-17
203-18-01 203-18-02 203-18-03 203-18-04 203-18-05
204-01 204-01
204-02 204-02
204-03 204-03
204-04 204-04
204-05 204-05 204-05
205 205
206 206
207-01-01 207-01-02 207-01-03 207-01-04 207-01-05

207-02-01 207-02-02 207-02-03 207-02-04 207-02-05
207-02-01 207-02-02 207-02-03 207-02-04 207-02-05
207-03-01 207-03-02 207-03-03 207-03-04 207-03-05
207-04-01 207-04-02 207-04-03 207-04-04 207-04-05
207-05-00 207-05-00 207-05-00 207-05-00 207-05-01
208
214-01 214-02 214-03 214-04 214-05
225-01-01 225-01-02 225-01-03 225-01-04 225-01-05

225-02
225-03
225-04-01 225-04-02 225-04-03 225-04-04 225-04-05
225-05-01 225-05-02 225-05-03 225-05-04 225-05-05
225-06-01 225-06-02 225-06-03 225-06-04 225-06-05
225-07-01 225-07-02 225-07-03 225-07-04 225-07-05
225-08-01 225-08-02 225-08-03 225-08-04 225-08-05
225-09
226-01 226-02 226-03 226-04 226-05
227-01 227-02 227-03 227-04 227-05
Page 92 of 92

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CPS / NGAS MODIFIED

CHART OF ACCOUNTS FOR WATER DISTRICTS

Asset Contra Accounts

LIABILITIES AND EQUITY

Business and Service Income

526 582 Seminar/Training Fee

Various 825 Repairs and Maintenance - Other Machinery and Equipment

Professional Services (Administrative Expenses)

850 Other Maintenance and Operating Expenses (Administrative Expenses)

535 Financial Expenses (Administrative Expenses)

540 998 Provision for Income Tax

Prepared by: Checked by: Submitted by: Approved by:

LUIS A. WEE ROBERTO R. MENDOZA ROBERTO R. MENDOZA LEONARDO REY D. VASQUEZ

ZAMBOANGA CITY WATER DISTRICT

Prepared by: Checked by: Submitted by: Approved by:

LUIS A. WEE ROBERTO R. MENDOZA ROBERTO R. MENDOZA LEONARDO REY D. VASQUEZ

DETAILED STATEMENT OF INCOME AND EXPENSE

Submitted by: Approved by:

Prepared by: Checked by: Submitted by: Approved by:

LUIS A. WEE ROBERTO R. MENDOZA ROBERTO R. MENDOZA LEONARDO REY D. VASQUEZ

Prepared by: Checked by: Submitted by: Approved by:

LUIS A. WEE ROBERTO R. MENDOZA ROBERTO R. MENDOZA LEONARDO REY D. VASQUEZ

Prepared by: Checked by: Submitted by: Approved by:

Prepared by: Checked by: Submitted by: Approved by:

LUIS A. WEE ROBERTO R. MENDOZA ROBERTO R. MENDOZA LEONARDO REY D. VASQUEZ

Prepared by: Checked by: Submitted by: Approved by:

LUIS A. WEE ROBERTO R. MENDOZA ROBERTO R. MENDOZA LEONARDO REY D. VASQUEZ

LEONARDO REY D. VASQUEZ

Prepared by: Checked by: Submitted by: Approved by:

LUIS A. WEE ROBERTO R. MENDOZA ROBERTO R. MENDOZA LEONARDO REY D. VASQUEZ

OLD CHART OF ACCOUNTS CPS / NGAS MODIFIED

RATA - OGM 501 828-00 Representation Allowance 710

PHILHEALTH Contributions - OGM 501 823-01-00 PHILHEALTH Contributions 723

Employees Compensation - OGM 501 822-02-00 ECC Contributions 724

Other Personnel Benefit Contributions 729

Retirement Benefits - OGM 501 824-10-00 Retirement Benefits - Regular 734

Vacation and Sick Leave Benefits 737

Other Personnel Benefits 749

OTHER OPERATING EXPENSE

Maintenance Supplies Expenses 759

Other Supplies Expenses 765

Travel Expense - OGM 501 827-00 Travel Expenses 766

Light and Power 501 835-01 Electricity 769

Fuel, Oil and Lubricants Expenses 501 840 Fuel 771

Communications Expense 501 831 Postage and Deliveries 772

Cable, Satellite, Telegraph and Radio Expenses 776

Taxes, Duties and Licenses 779

Insurance Premiums - OGM 501 829-00 Insurance Premiums 781

Awards and Rewards 501 783 Awards and Rewards 783

Indemnities and Other Claims 785

Rent Expense 501 841 Rent/ Lease Expenses 786

Survey Expenses 501 849 Survey Expenses 787

Generation, Transmission and Distribution Expenses 792

Membership Dues and Contribution to Organizations 796

Bank Charges 991

Salaries - Operations Group 820-2

RATA - OGM 828-00

Transportation Allowance - OGM 824-02-00

Clothing and Uniform Allowance - OGM 824-03-00

Year-end Bonus-Gov't (13th month) - OGM 824-04-00

Year-end Bonus-District (Christmas Bonus) 824-05-00

Cash Gift - OGM 824-12-00

Productivity Incentive Benefit - OGM