Manapla National High School: Assets

Department of Education
Region-VI Western Visayas

Division of Negros Occidental
MANAPLA NATIONAL HIGH SCHOOL
Pre-Closing Trial Balance

For the Year Ended December 31, 2009
New Account
Particulars Debit Credit
Code
ASSETS
Cash-National Treasury, (MDS) 108 P 4,554.15
Office Supplies Inventory 155 56,225.00
Land 201 2,020,000.00
Electrification, Power & Energy Structure 205 34,810.00
School Buildings 212 21,980,800.00
Office Equipment 221 879,203.34
Furniture & Fixture 222 128,552.50
IT Equipment & Software 223 1,140,400.55
LIABILITIES
Accumulated Depreciation-Elect., Power & Energy Structure 305 P 1,566.45
Accumulated Depreciation-Sch. Bldg. 312 907,943.26
Accumulated Depreciation-Office Equipment 321 43,960.17
Accumulated Depreciation-Furniture & Fixture 322 6,427.63
Accumulated Deprteciation-IT Equipment 323 95,166.72
Accounts Payables 401 50,000.00
Due to Officers & Employees 403 425,653.03
Government Equity 501 25,720,888.29
Subsidy Income from National Govt. 651 26,547,106.49
Prior Year's Adjustment 684 279,000.00
Salaries & Wages Regular Pay 701 16,039,615.63
Salaries & Wages Contractual Pay 706 98,645.42
PERA 711 496,035.75
ADCOM 712 1,622,807.26
Clothing Allowance 715 352,000.00
Productivity Incentive Benefits 717 176,000.00
Overtime/Night Pay 723 115,490.68
Cash Gift 724 449,500.00
Mid-Year Bonus 725 1,439,889.00
Life & Ret. Insurance Contribution 731 1,927,829.54
PAG-IBIG Contribution 732 107,000.00
PHILHEALTH Contribution 733 93,927.50
ECC Contribution 734 108,200.00
Other Personnel Benefits 749 1,451,294.82
Travelling Expense Local 751 190,509.00
Training Expense 753 40,250.00
Office Supplies Expenses 755 784,501.67
Gasoline, Oil and Lubricants Expenses 761 2,944.88
Other Materials Expenses 765 83,500.00
Water 766 162,553.54
Electricity 767 113,981.64
Telephone Expenses-Landline 772 73,387.61
General Services 795 76,277.82
Repairs & Maintenance-School Building 812 83,686.73
Repairs & Maintenance-Other Structure 815 52,373.78
Repair & Maintenance -IT Equipments 823 6,600.00
Donation 878 5,000.00
Fidelity Bond Premium 892 7,500.00
Cash Allowance 969 58,800.00
Depreciation Expense-Elect., Power & Energy Structure 905 1,566.45
Depreciation Expense-Sch. Bldg 912 907,943.26
Depreciation Expense - Office Equipment 921 43,960.17
Depreciation Expense - Furniture & Fixture 922 6,427.63
Depreciation Expense - IT Equipment 923 95,166.72
TOTAL P 53,798,712.04 53,798,712.04
Certified Correct:
EMELY A. TUBIERA
Administrative Asst. III
Republic of the Philippines
Manapla, Negros Occidental
POST - CLOSING TRIAL BALANCE

As the Year Ended December 31, 2009
Account
Particulars Debit Credit
Code
ASSETS
Office Supplies Inventory 155 56,225.00
Land 201 2,020,000.00
Electrification, Power & Energy Structure 205 34,810.00
School Buildings 212 21,980,800.00
Office Equipment 221 879,203.34
Furniture & Fixture 222 128,552.50
IT Equipment & Software 223 1,140,400.55
Accumulated Depreciation-Elect., Power & Energy Structure 305 1,566.45

Accumulated Depreciation-Sch. Building 312 907,943.26
Accumulated Depreciation-Office Equipment 321 43,960.17
Accumulated Depreciation-Furniture & Fixture 322 6,427.63
Accumulated Depreciation-IT Equipment 323 95,166.72
Accounts Payables 401 50,000.00
Due to Officers & Employees 403 425,653.03
Government Equity 501 25,764,338.36
Depreciation Expense-Elect, Power & Energy Structure 905 1,566.45
Depreciation Expense-Sch. Bldg. 912 907,943.26
Depreciation Expense-Office Equipment 921 43,960.17
Depreciation Expense-Furniture & Fixture 922 6,427.63
Depreciation Expense-IT Equipment 923 95,166.72
TOTAL P 27,295,055.62 P 27,295,055.62
Certified Correct:
EMELY A. TUBIERA
Republic of the Philippines

CLOSING ENTRIES
As the Year Ended December 31, 2009
Debit Credit
1 ) SING 651 P 26,547,106.49

Less: Reversion of Unused NCA 4,554.15
26,542,552.34
Income & Expense Summary 26,778,102.27

2 ) Income & Expense Summary
Salaries & Wages Regular Pay 701 P 16,039,615.63

PERA 711 496,035.75
ADCOM 712 1,622,807.26
Cash Gift 724 449,500.00
Mid-Year Bonus 725 1,439,889.00
Water 766 162,553.54
Donation 878 5,000.00
3 ) Income & Expense Summary 235,549.93

Retained Operating Surplus 235,549.93
4) Prior Year's Adjustment 279,000.00

4 ) Retained Operating Surplus 43,450.07

Government Equity 43,450.07
Certified Correct:
EMELY A. TUBIERA
0.00 (0.00)
- 907,943.26
Manapla National High School
Detailed Statement of Income and Expenses
Income:
Subsidy Income from National Gov't. 651 26,547,106.49

26,542,552.34
Less: Expenses

PERA 711 496,035.75
ADCOM 712 1,622,807.26
Cash Gift 724 449,500.00
Mid-Year Bonus 725 1,439,889.00
Water 766 162,553.54
Donation 878 5,000.00
Total Expenses 26,778,102.27

Excess of Income Over Expenses (235,549.93)
Certified Correct:
EMELY A. TUBIERA
Condensed Statement of Income and Expenses
Income:
Subsidy Income from National Gov't. 651 26,547,106.49

26,542,552.34
Less: Expenses

PERA 711 496,035.75
ADCOM 712 1,622,807.26
Cash Gift 724 449,500.00
Mid-Year Bonus 725 1,439,889.00
Water 766 162,553.54
Donation 878 5,000.00
Total Expenses 26,778,102.27

Excess of Income Over Expenses (235,549.93)
Certified Correct:
EMELY A. TUBIERA
Detailed Balance Sheet
ASSETS
Current Assets:
Cash-National Treasury, (MDS) 0.00
Inventories -
Office Supplies Inventory P 56,225.00
Total Current Assets 56,225.00
Land 2,020,000.00
Electrification, Power & Energy Structure 34,810.00
Less: Accumulated Depreciation 1,566.45 34,810.00
School Building 21,980,800.00
Less: Accumulated Depreciation 907,943.26 21,980,800.00
Office Equipment 879,203.34
Furniture and Fixture 128,552.50
IT Equipment 1,140,400.55
Less: Accumulated Depreciation 95,166.72 1,140,400.55
TOTAL ASSETS P 26,239,991.39
LIABILITIES & EQUITY

LIABILITIES
Current Liabilities:
Accounts Payables P 50,000.00
Due to Officers & Employees 425,653.03
TOTAL LIABILITIES: 475,653.03
EQUITY
Government Equity 25,764,338.36
TOTAL LIABILITIES & EQUITY: P 26,239,991.39
Certified Correct:
EMELY A. TUBIERA
Condensed Balance Sheet
ASSETS
Current Assets:
Cash-National Treasury, (MDS) 0.00
Inventories -
Office Supplies Inventory P 56,225.00
Total Current Assets 56,225.00
Land 2,020,000.00
Electrification, Power & Energy Structure 34,810.00
School Building 21,980,800.00
Office Equipment 879,203.34
Furniture and Fixture 128,552.50
IT Equipment 1,140,400.55
TOTAL ASSETS P 26,239,991.39
LIABILITIES & EQUITY
LIABILITIES
Current Liabilities:
Accounts Payables P 50,000.00
Due to Officers & Employees 425,653.03
TOTAL LIABILITIES: 475,653.03
EQUITY
Government Equity 25,764,338.36
TOTAL LIABILITIES & EQUITY: P 26,239,991.39
Certified Correct:
EMELY A. TUBIERA
0.00
Statement of Government Equity
Government Equity, beginning 25,720,888.29
Retained Operating Surplus

Income & Expense Summary (235,549.93)
(235,549.93)
Adjustment of Prior Years 279,000.00
279,000.00
Property,Plant, and Equipment-Public Infra.
Government Equity, End 25,764,338.36
Certified Correct:
EMELY A. TUBIERA
Statement of Government Equity
For the Quarter Ended June 30, 2009
Government Equity, beginning 25,571,298.93

Adjustment of Prior Years
Adjustment of Current Years
Property,Plant, and Equipment-Public Infra.
Government Equity, End 26,178,913.96
Certified Correct:
EMELY A. TUBIERA
JOURNAL ENTRY VOUCHER No.: 09-12-075
MANAPLA NATIONAL HIGH SCHOOL Date: 12-31-09
Responsibility ACCOUNTING ENTRIES

Center Account Amount
Accounts and Explanation Code P Debit Credit
Subsidy Income National Gov't. 651 4,554.15

Cash-National Treasury-MDS 108 4,554.15
To record Unused Notice of Cash

Allocation (NCA) for the quarter
ended December 31, 2009
Total P 4,554.15 4,554.15
Prepared by: Noted by:
EMELY A. TUBIERA DELILAH A. DIONELA

Administrative Asst.III State Auditor III
Audit Team Leader
JOURNAL ENTRY VOUCHER No.: 09-06-036
MANAPLA NATIONAL HIGH SCHOOL Date: 06-30-09
Responsibility ACCOUNTING ENTRIES

Center Account Amount
Accounts and Explanation Code P Debit Credit
Subsidy Income National Gov't. 651 1,952.59

Cash-National Treasury-MDS 108 1,952.59
To record Unused Notice of Cash

Allocation (NCA) for the quarter
ended June 30, 2009
Total P 1,952.59 1,952.59
Prepared by: Noted by:
EMELY A. TUBIERA DELILAH A. DIONELA

Administrative Asst.III State Auditor III
Audit Team Leader
Statement of Cash Flows
Cash Flow from Operating Activities:
Cash Inflows:
Receipt of Notice of Cash Allocation (NCA) 25,048,797.00
Collection of Income/Revenues
Collection of Receivables
Receipt of refunds of cash advances and overpayment
of expenses
Receipt from sale of goods and other inventories
Receipt of inter-agency cash transfers
Cash Receipt of grants and donations
Receipt of cash dividends
Receipt of refund of guaranty deposits
Total Cash Inflows 25,048,797.00
Cash Outflows:
Cash payment of operating expenses 24,170,363.16
Cash payment of payables incurred in operations
Cash purchase of inventories
Granting of cash advances/petty cash fund 489,365.80
Remittance of withholding taxes except thru Tax
Remittance Advice
Remittance of GSIS/PAG-IBIG/Bail Bonds Payable
Release of funds as inter-agency cash transfers
Reversion of Unused NCA 389,068.04
Total Cash Outflows 25,048,797.00
Cash Provided by Operating Activities: 25,048,797.00
Add: Cash Balance, Beginning January 1, 2009 0.00
Cash Balance, Ending December 31, 2009 0.00
CERTIFIED CORRECT:
EMELY A. TUBIERA
Statement of Cash Flows
For the Quarter Ended June 30, 2009
Cash Flow from Operating Activities:
Cash Inflows:
Receipt of Notice of Cash Allocation (NCA) 11,921,284.72
Collection of Income/Revenues
Collection of Receivables
Receipt of refunds of cash advances and overpayment
of expenses
Receipt from sale of goods and other inventories
Receipt of inter-agency cash transfers
Cash Receipt of grants and donations
Receipt of cash dividends
Receipt of refund of guaranty deposits
Total Cash Inflows 11,921,284.72
Cash Outflows:
Cash payment of operating expenses 5,751,141.09
Cash payment of payables incurred in operations
Cash purchase of inventories
Granting of cash advances/petty cash fund 398,575.80
Remittance of withholding taxes except thru Tax
Remittance Advice
Remittance of GSIS/PAG-IBIG/Bail Bonds Payable
Release of funds as inter-agency cash transfers
Reversion of Unused NCA 1,952.59
Total Cash Outflows 6,151,669.48
Cash Provided by Operating Activities: 11,921,284.72
Add: Cash Balance, Beginning January 1, 2009 0.00
Cash Balance, Ending June 30, 2009 0.00
CERTIFIED CORRECT:
EMELY A. TUBIERA
Detailed Cummulative Statement of Allotment and Obligations (REVISED)
For the month of January -December, 2009
Division / School : Negros Occidental / MANAPLA NATIONAL HIGH SCHOOL
FY 2009 TOTAL Jan-December Unobligated

Particulars ALLOTMENT Obligations Obligations Obligations Cummulative Balance of
RECEIVED Jan-October November December Obligations Allotment
(1) (2) (3) (4) (5=2+4) (6=1-5)
A. PERSONAL SERVICES
A.1 Personal Benefits Covered by Reg Appro.
SARO JAN- MAR 4,978,000.00
ABM (April - December ) 14,991,000.00
TOTAL- PS REG. ALLOTMENT
Salaries of Permanent Pos 11,964,949.57 1,305,994.30 1,102,409.80 14,373,353.67 (14,373,353.67)
Salaries and Wages of Casual 60,716.00 6,268.00 6,268.00 73,252.00 (73,252.00)
Salaries and Wages of Contractual 21,261.66 21,261.66 (21,261.66)
Salaries and Wages of Subs Teachers - -
PERA 454,000.00 45,500.00 45,500.00 545,000.00 (545,000.00)
AdCOM 1,362,000.00 136,500.00 136,500.00 1,635,000.00 (1,635,000.00)
Clothing and Uniform Allowance 368,000.00 368,000.00 (368,000.00)
Productivity Incentive Benefits 182,000.00 182,000.00 (182,000.00)
Year-end Benefits 1,490,258.00 1,490,258.00 (1,490,258.00)
Cash Gifts 452,500.00 452,500.00 (452,500.00)
Pag-ibig 90,000.00 9,100.00 9,100.00 108,200.00 (108,200.00)
Phil Health 85,125.00 8,625.00 8,625.00 102,375.00 (102,375.00)
ECIP Contributions 91,000.00 9,200.00 9,200.00 109,400.00 (109,400.00)
Other Personnel Benefits 83,216.64 250,724.59 333,941.23 (333,941.23)
Loyalty Pay 65,000.00 5,000.00 70,000.00 (70,000.00)
Monetization 136,463.24 136,463.24 (136,463.24)
Step Increments 38,465.20 38,465.20 (38,465.20)
TOTAL Regular PS Allotment
TOTAL PS OBLIGATIONS CHARGED
TO REGULAR PS 19,969,000.00 16,770,026.87 1,526,187.30 1,743,255.83 20,039,470.00 (70,470.00)
A.2 Personnel Benefits Covered by LRO from DepEd CO/ROP
2008 New Position ( Guidance Counselor) 177,673.00 158,856.50 14,198.00 4,618.50 177,673.00 -
Subsistence Allowance
Hardship Pay
Step Increment
MT/ERF's/Reclass
TOTAL PS OBLIGATIONS COVERED BY
DEP-ED Sub-SARO/LRO 177,673.00 158,856.50 14,198.00 4,618.50 177,673.00 -
A.3 Personnel Benefits Covered by SARO charged against MPBF/PGF

Productivity Enhancement Incentive 644,000.00 644,000.00 644,000.00 -
Phil. Health Adjustments 70,470.00 70,470.00
Sal. Adjustment EO # 521 2009 1,573,768.00 1,049,178.66 262,294.67 262,294.67 1,573,768.00 -
Total Sal. Increase -
TL/RG Benefits charged to PGF
TOTAL PS OBLIGATIONS COVERED BY
SARO CHARGED TO LS FUNDS
TOTAL REG PS OBLIGATIONS 22,434,911.00

A.4 Retirement and Life Insurance Premiums
RLIP covered by Regular Allotment 442,000.00
ABM 1,325,000.00
New Position (Guidance Counselor) 16,038.00
Total Reg. RLIP Allotment 1,783,038.00 1,466,634.40 158,201.80 158,201.80 1,783,038.00 -
RLIP Sal. Adjustment 2009 161,873.00 107,915.52 26,978.88 26,978.60 161,873.00 -

Total RLIP Obligations 1,944,911.00 1,574,549.92 185,180.68 185,180.40 1,944,911.00 -
GRAND TOTAL - REG AND AUTOMATIC
APPROPRIATION 24,379,822.00 19,552,611.95 1,987,860.65 2,839,349.40 24,379,822.00 -
Certified Correct:
EMELY A. TUBIERA
Noted:
NUMERIANO A. TALITA
Principal III
Detailed Cummulative Statement of Allotment and Obligations
For the month of January-December ,2009 Annex C
Division / School : Negros Occidental / MANAPLA NATIONAL HIGH SCHOOL
FY 2009 TOTAL Jan-December Balance of

Particulars ALLOTMENT Obligations Obligations Obligations Cummulative Allotment
RECEIVED Jan-October November December Obligations
(1) (2) (3) (4) (5=2+4) (6=1-5)
B.MAINTENANCE AND OTHER OPERATING EXPENSES

B.1 Regular MOOE-Secondary
SARO JAN-MAR 403,810.00
ABM 1,311,000.00
TOTAL MOOE REG. ALOOTMENT
Local Travel 148,093.00 8,712.00 7,322.00 164,127.00 (164,127.00)
Telephone and Communications 64,427.55 3,709.75 6,266.64 74,403.94 (74,403.94)
Internet Expenses 3,278.86 3,278.86
Repair and Maint. of Sch .Bldgs 96,220.00 96,220.00 (96,220.00)
Repair and Maint. - Other Structures 20,000.00 23,188.00 2,000.00 45,188.00 (45,188.00)
Repair and Maint.- IT Equipment & Software 14,300.00 14,300.00 (14,300.00)
Office Supplies Expense 378,778.30 378,778.30 (378,778.30)
Other Supplies and Materials Expense 437,439.00 50,000.00 50,000.00 537,439.00 (537,439.00)
Water Expense 139,117.80 16,091.10 9,122.36 164,331.26 (164,331.26)
Electricity Expense 86,394.91 12,571.91 13,237.36 112,204.18 (112,204.18)
Training Expenses 30,300.00 1,950.00 32,250.00 (32,250.00)
Student Labor
Fidelity Bond Premiums 12,000.00 - 12,000.00 (12,000.00)
General services 39,300.92 12,536.00 23,452.54 75,289.46 (75,289.46)
Representation Expenses - -
Advertising Expenses - -
Donations 5,000.00 5,000.00 (5,000.00)
TOTAL MOOE OBLIGATIONS CHARGED
TO REG MOOE ALLOTMENT 1,714,810.00 1,474,650.34 128,758.76 111,400.90 1,714,810.00 -
B.2 MOOE Covered by SARO/Sub-SARO/LRO out of 2009 Allotment

Local Travel
Telephone and Communications
Cash Allowance 59,500.00 59,500.00 59,500.00 -
Cash Allowance ( New Position) 500.00 500.00 500.00 -
SBM Grant -2010 50,000.00 50,000.00 50,000.00 -
TOTAL MOOE OBLIGATIONS COVERED

BY SARO /Sub-SARO/LRO in 2009 1,824,810.00 1,534,150.34 129,258.76 111,400.90 1,824,810.00 -
Total- Reg. MOOE Appropriation (B)
C. CAPITAL OUTLAYS - - - -
C.1 CO Covered by SARO/Sub-SARO / LRO out of 200+B118 Allotment
IT Equipment (PDAF)
School Building Projects
CO- FF
TOTAL CO OBLIGATIONS COVERED BY
SARO / Sub-SARO /LRO in 2009
TOTAL-REG. CY 2009 CO
APPROPRIATION ( C )
TOTAL OBLIGATIONS OUT OF CURRENT
YEAR'S BUDGET
PRIOR YEAR'S BUDGET
D.CONTINUING APPROPRIATIONS CHARGED TO 2009 ALLOTMENT
D.1 MOOE Covered by SARO /Sub-SARO/LRO out of 2009 Allotment (Cont.Appro)
Local Travel covers obligations incurred out of (1) unobliged
Telephone and Communications balance of 2009 allotment or (2) out of SARO/LRO
Repair and Maint.of Bldgs and Structures issued chargeable against 2009 allotment
Other MOOE, etc.
D.2 CO Covered by SARO /Sub-SARO out of 2008 Allotment (Cont. Appro)
IT Equipment (PDAF)
School Building Projects
OBLIGATIONS CHARGEABLLE AGAINST
2008 CO ALLOTMENT
TOTAL OBLIGATIONS OUT OF PRIOR
YEAR'S BUDGET (D)
GRAND TOTAL -FY 2009
ALLOTMENT/OBLIGATIONS and
UNOBLIGATED BALANCES 26,204,632.00 21,086,762.29 2,117,119.41 2,950,750.30 26,204,632.00 -
Certified Correct:
Noted: EMELY A. TUBIERA

NUMERIANO A. TALITA
Principal III

Manapla National High School: Assets

Diunggah oleh

Informasi Dokumen

Judul Asli

Hak Cipta

Format Tersedia

Bagikan dokumen Ini

Bagikan atau Tanam Dokumen

Opsi Berbagi

Apakah menurut Anda dokumen ini bermanfaat?

Apakah konten ini tidak pantas?

Hak Cipta:

Format Tersedia

Manapla National High School: Assets

Diunggah oleh

Hak Cipta:

Format Tersedia

Department of Education

Region-VI Western Visayas

Pre-Closing Trial Balance

POST - CLOSING TRIAL BALANCE

Accumulated Depreciation-Elect., Power & Energy Structure 305 1,566.45

TOTAL P 27,295,055.62 P 27,295,055.62

Republic of the Philippines

1 ) SING 651 P 26,547,106.49

Income & Expense Summary 26,778,102.27

Salaries & Wages Regular Pay 701 P 16,039,615.63

3 ) Income & Expense Summary 235,549.93

4) Prior Year's Adjustment 279,000.00

4 ) Retained Operating Surplus 43,450.07

Subsidy Income from National Gov't. 651 26,547,106.49

Salaries & Wages Regular Pay 701 16,039,615.63

Total Expenses 26,778,102.27

Subsidy Income from National Gov't. 651 26,547,106.49

Salaries & Wages Regular Pay 701 16,039,615.63

Total Expenses 26,778,102.27

Cash-National Treasury, (MDS) 0.00

Total Current Assets 56,225.00

TOTAL ASSETS P 26,239,991.39

LIABILITIES & EQUITY

TOTAL LIABILITIES: 475,653.03

Government Equity 25,764,338.36

TOTAL LIABILITIES & EQUITY: P 26,239,991.39

Cash-National Treasury, (MDS) 0.00

Total Current Assets 56,225.00

TOTAL ASSETS P 26,239,991.39

LIABILITIES & EQUITY

TOTAL LIABILITIES: 475,653.03

Government Equity 25,764,338.36

TOTAL LIABILITIES & EQUITY: P 26,239,991.39

Government Equity, beginning 25,720,888.29

Retained Operating Surplus

Property,Plant, and Equipment-Public Infra.

Government Equity, End 25,764,338.36

Government Equity, beginning 25,571,298.93

Retained Operating Surplus 607,615.03

Property,Plant, and Equipment-Public Infra.

Government Equity, End 26,178,913.96

Responsibility ACCOUNTING ENTRIES

Subsidy Income National Gov't. 651 4,554.15

To record Unused Notice of Cash

Total P 4,554.15 4,554.15

Prepared by: Noted by:

EMELY A. TUBIERA DELILAH A. DIONELA

Responsibility ACCOUNTING ENTRIES

Subsidy Income National Gov't. 651 1,952.59

To record Unused Notice of Cash

Total P 1,952.59 1,952.59

Prepared by: Noted by:

EMELY A. TUBIERA DELILAH A. DIONELA

Cash Flow from Operating Activities:

Cash Provided by Operating Activities: 25,048,797.00

Add: Cash Balance, Beginning January 1, 2009 0.00

Cash Balance, Ending December 31, 2009 0.00

Cash Flow from Operating Activities:

Cash Provided by Operating Activities: 11,921,284.72

Add: Cash Balance, Beginning January 1, 2009 0.00

Cash Balance, Ending June 30, 2009 0.00

FY 2009 TOTAL Jan-December Unobligated

A.3 Personnel Benefits Covered by SARO charged against MPBF/PGF