Part 1 Security Interests in Personal Property: The PPSA Section I ...
COA_C2015-002 Supplementary Guidelines on the Implementation of PPSA
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Transcript of COA_C2015-002 Supplementary Guidelines on the Implementation of PPSA
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CIRCULAR
REPUBLIC OF THE PHILIPPINES
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City, Philippines
No :
015-002
Date:
AR 0 9 2015
T 0 ll Heads of Departments, Bureaus, Offices, Agencies and Instrumentalities
of National Government Agencies, Managing Heads of Government-Owned
and/or Controlled Corporation, Heads of Financial Management
Services/Comptrollership Departments, Heads of Accounting Units; Heads of
Budget Units; COA Assistant Commissioners, COA Directors, COA Auditors,
and All Others Concerned.
SUBJECT
upplementary guidelines on the preparation of financial statements and
other financial reports, the transitional provisions on the implementation of
the Philippine Public Sector Accounting Standards, and the coding structure
1 0 RATIONALE/PURPOSE
The Unified Accounts Code Structure (UACS), a government-wide coding
framework that provides a harmonized budgetary and accounting code classification,
took effect on January 1, 2014. This was jointly developed by the Department of
Budget and Management (DBM), Commission on Audit (COA), Department of Finance
(DOE) and Bureau of the Treasury (BTr) and was prescribed under COA-DBM-DOF Joint
Circular No. 2013 - 1 dated August 6, 2013.
The account codes in the Revised Chart of Accounts for National Government
Agencies prescribed under COA Circular No. 2013-002 dated January 30, 2013, as
amended by COA Circular No. 2014-003 dated April 15, 2014, were adopted as an
integral part of the UACS or the object codes.
COA Resolution No. 2014-003 dated14n ary 24, 2014 prescribed the adoption
of 25 Philippine Public Sector Accounting Standards (PPSASs) effective January 1,
2014. These PPSASs were based on International Public Sector Accounting Standards
(IPSASs) which were published in the 2012 Handbook of International Public Sector
Accounting Pronouncements of the International Public Sector Accounting Standards
Board. Each IPSAS provides transitional guidelines on the proper implementation of
the IPSASs.
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In view of these developments, there is a need to issue this Circular to
prescribe the guidelines on the:
1.1 preparation of the financial statements and other related financial reports
required for submission to COA and other oversight agencies for the reporting
period ending December 31, 2014 and onwards;
1.2 coding structure to be used for CY 2014 financial statements in accordance with
the UACS; and
1.3 implementation of the PPSASs in accordance with the IPSASs transitional
provisions.
2 0 COVERAGE
This Circular covers public sector entities, such as, the National Government
Agencies (NGAs) and Government-Owned and/or Controlled Corporations (GOCCs)
maintaining Special Accounts in the General Fund (SAGF). GOCCs not maintaining
SAGF and Local Government Units (LGUs) shall be covered by separate guidelines.
3 0 DEFINITIONS
For the purpose of this Circular, the following terms shall be construed to
mean as follows:
3.1 Entities — refer to NGAs and GOCCs maintaining SAGF. These may be a group of
NGAs and GOCCs combined as a single entity (e.g. central and regional offices
including their operating units)
3.2 NGAs — refers to the various units of the Government, including a department,
bureau, office and instrumentality.
3.3 GOCCs - refers to any agency organ
a stock or nonstock corporation,
vested with functions relating to public needs whether governmental or
proprietary in nature, and owned by the Government of the Republic of the
Philippines directly or through its instrumentalities either wholly or, where
applicable as in the case of stock corporations, to the extent of at least a
majority of its outstanding capital stock.
3.4 Fund cluster — refers to an accounting entity (similar to a bank account) for
recording expenditures and revenues associated with a specific activity for which
accounting records are maintained and periodic financial reports are prepared.
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4.0 GENERAL GUIDELINES
4.1 The components of the financial statements, pursuant to PPSAS 1, are as follows:
a.
Statement of Financial Position (Annexes A and Al)
b.
Statement of Financial Performance (Annexes B and B1)
c. Statement of Cash Flows (Annexes C and C1)
d. Statement of Changes in Net Assets/Equity (Annex D)
e. Statement of Comparison of Budget and Actual Amounts(Annex E)
f.
Notes to Financial Statements comprising a summary of significant
accounting policies and other explanatory notes
4.2 For the purpose of preparing the Annual Financial Report (AFR) and the annual
audit reports (AARs) for CY 2014, all NGAs shall submit to the COA Auditors and
the Government Accountancy Sector (GAS), COA, the detailed financial
statements and trial balances consolidated by fund cluster as follows:
a. Regular Agency Fund
b.
Foreign Assisted Projects Fund
c.
Special Accounts - Locally Funded/Domestic Grants Fund
d.
Special Accounts - Foreign Assisted/Foreign Grants Fund
e. Internally Generated Funds
f. Business Related Funds
g.
Trust Receipts/Inter-Agency Transferred Funds (IATF)
4.3 NGAs are required to upload the soft copies of the above required financial
statements at the COA website
(www.coa.gov.ph
)
4.4 GOCCs, such as NTA and PCA, shall submit to the COA Auditors and the
Government Accountancy Sector (GAS), COA, the trial balances and financial
statements stated in 4.2 of the SAGF as required by law, and upload the soft
copies of the same at the COA website.
4.5 The Budget and Financial Accountability
s (BEARs) prescribed under COA
DBM Joint Circular No. 2014-1 dated July 2, 2014 shall also be submitted to the
GAS, COA and Agency's COA Auditor, in addition to the financial statements and
reports stated in 4.1 and 4.2.
4.6 The NGAs, including the NTA and PCA, are likewise required to upload the BFARs
at the COA website following the deadlines prescribed in the CO A-DBIVI Joint
Circular No. 2014-1 dated July 2, 2014.
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4.7 The fund clusters and fund codes as prescribed in the UACS Manual per DBM-
COA-DOF Joint Circular No. 2013-1, as amended by DBM-COA-DOF Joint Circular
No. 2014-1 dated November 7, 2014, shall be used.
4,8 Upon the effectivity of this Circular, the following revised forms and registries
shall be used/maintained by the NGAs, including the NTA and PCA for their SAGF,
to facilitate the monitoring of budget information and the preparation of the
budget and accounting reports,:
a.
Obligation Request and Status (ORS)
b.
Budget Utilization Request and Status (BURS)
c.
Registry of Revenue and Other Receipts (RROR)
d.
Registry of Appropriations and Allotments (RAPAL)
e.
Registry of Allotments, Obligations and Disbursements (RAOD)
f. Registry of Budget, Utilization and Disbursements (RBUD)
4.9 The guidelines on the implementation of PPSAS transitional provisions under
paragraphs 6.18 to 6.1m shall be implemented.
5.0 SPECIFIC GUIDELINES
5.1 All NGAs shall prepare and submit for the CY 2014 one set of financial statements
for all funds (combined all funds) as enumerated in paragraph 4.1 as their general
purpose financial statements.
5.2 The NTA and PCA shall submit the financial statements of the SAGF as stated
paragraph 4.4.
5.3 The Statement of Management Responsibility (Appendix A) shall be attached to
the financial statements.
5.4 To serve as guide to preparers of financial statements, a basic model or pro-forma
Notes to Financial Statements shall be included in the Government Accounting
Manual (GAM).
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5.5 The guidelines in the submission of the financial statements and trial balances
for the preparation of the CY 2014 AFR and annual audit reports are as follows:
a. All the financial statements, except the Notes to Financial Statements, and
the trial balances shall be consolidated at the cluster level as follows:
1. Regular Agency Fund consisting of:
a.
General Fund — New General Appropriations
b.
General Fund — Continuing Appropriations
c. General Fund — Supplemental Appropriations
d.
General Fund —Automatic Appropriations
e. General Fund — Unprogrammed Funds
2. Foreign Assisted Projects Fund consisting of:
a.
General Fund — New General Appropriations
b.
General Fund — Continuing Appropriations
c. General Fund — Unprogrammed Funds
3. Special Accounts - Locally Funded/Domestic Grants Fund
4. Special Accounts - Foreign Assisted/Foreign Grants Fund
5. Internally Generated Funds (Off-Budgetary Funds — Retained
Income Funds)
6. Business Related Funds
7. Trust Receipts/Inter-Agenc
sferred Fund (IATF)
a.
Receipts Deposited with the National Treasury other
than IATF
b.
Receipts Deposited with Authorized Government
Depository Banks (AGDB)
b. Pursuant to Executive Order No. 292 series of 1987, instituting the 1987
Administrative Code, the financial statements and trial balances enumerated
in paragraph 4.1 shall be submitted to GAS, COA and the Agency's COA
Auditor on or before February 14, 2015. In addition, the printed copies of the
detailed financial statements (Annexes Al, B1 and C1) shall be submitted to
GAS, COA and electronic copies uploaded to the COA website.
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5.6 The following are the revised budget forms and registries to be used/maintained
by NGAs:
a. Obligation Request and Status (Annex F)
1. This form shall be used for:
a.
Regular Agency Fund,
b. Foreign Assisted Projects Fund,
c. Special Accounts - Locally Funded/Domestic Grants Fund, and
d.
Special Accounts - Foreign Assisted/Foreign Grants Fund.
2. The ORS shall be prepared by the Requesting/Originating Office based on
their approved budget allocation per General Appropriations Act (GAA)
and other budget laws/authority.
3. The Funding Source Code segmented by Fund Cluster, Fund
Authorization, Major Final Output, Program/Activity/Project, and Major
Programs/Projects shall be indicated on the face of the ORS using the
UACS Object Code.
4. Section C of the ORS shall serve as a subsidiary record for obligation to be
maintained by the Budget Unit. It shall contain the amounts of obligation,
actual disbursements/payments, and balances of due and demandable
obligations and not yet due and demandable obligations.
b. Budget Utilization Request and Status (Annex G)
1. This form shall be used for:
a.
Special Accounts - Loca
ded/Domestic Grants Fund, specifically
for income collections of agencies constituted as special accounts
b.
Internally Generated Funds
c. Business Related Funds, and
d.
Trust Receipts/IATF.
2.
This shall be prepared by the Requesting/Originating Offices based on
their approved budget allocations for off budgetary and custodial funds.
3. Section C of the BURS shall serve as a subsidiary record for budget
utilization to be maintained by the Budget Unit. It shall contain the
amounts of budget utilizations, actual disbursements/payments, and
balances of due and demandable utilizations and not yet due and
demandable utilizations.
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c.
Registry of Revenue and Other Receipts (Annex H, Hl-H4) -
This shall be
kept by the Budget Unit of the entity and shall be maintained by fund cluster
as provided in paragraph 5.5.a.
d.
Registry of Appropriations and Allotments (Annex I) -
This shall be
maintained to monitor the balance of unreleased appropriations for the
following funds:
1.
Regular Agency Fund,
2.
Foreign Assisted Projects Fund,
3.
Special Accounts - Locally Funded/Domestic Grants Fund, and
4.
Special Accounts - Foreign Assisted/Foreign Grants Fund.
e.
Registry of Allotments, Obligations and Disbursements (Annex J) -
This shall
be used to monitor the unobligated allotments and unpaid obligations (due
and demandable obligations and not yet due and demandable obligations)
for the following funds:
1.
Regular Agency Fund,
2.
Foreign Assisted Projects Fund,
3.
Special Accounts - Locally Funded/Domestic Grants Fund, and
4.
Special Accounts - Foreign Assisted/Foreign Grants Fund.
f.
Registry of Budget, Utilization and Disbursements (Annex K) - This shall be
maintained to monitor the unutilized budget and unpaid utilizations (due and
demandable utilizations and not yet due and demandable utilizations) for the
following funds:
1.
Special Accounts - Locally Fun.
4
4S Domestic Grants Fund, specifically for
income collections of agencies constituted as special accounts
2.
Internally Generated Funds
3.
Business Related Funds, and
4.
Trust Receipts/IATF.
6.0 GUIDELINES ON THE IMPLEMENTATION OF PPSASs TRANSITIONAL PROVISIONS
6.1. The guidelines for the implementation of the PPSAS transitional provisions are as
follows:
a. Presentation of Financial Statements (PPSAS 1)
1. Considering the significant changes in the accounting policies as a result
of the first time adoption of the PPSAS in CY 2014, comparative
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information for
Y
2013 and CY 2014 is not required. Thus, the CY 2014
financial statements shall reflect CY 2014 balances only. After CY 2014,
comparative information for the current and immediately preceding year
shall be reflected in the FS.
2.
The effects of the changes in the accounting policies/estimates for all
accounts as result of the first time adoption of the PPSAS shall be
disclosed.
3.
However, agencies may prepare comparative FS with proper disclosure, if
required for other purposes.
b.
Borrowing Costs (PPSAS 5). The entity shall capitalize only those borrowing
costs incurred after January 1, 2014 that meets the criteria for capitalization.
c.
Consolidated Financial Statements (PPSAS 6) and Interests in Joint Venture
(PPSAS 8). Entities with controlled entities or interest in joint ventures which
are required to prepare consolidated financial statements are allowed up to
three years from January 1, 2014 to fully eliminate the balances and
transactions between entities within the economic entity.
d. Leases (PPSAS 13)
1. Entities which have pre-existing leases shall determine whether these are
finance or operating leases.
2.
The entity shall recognize a lease classified as a finance lease
retrospectively in accordance with PPSAS 3, Accounting Policies, Changes
in Accounting Estimates and Errors. Appropriate financial statement
presentation, disclosures and/or adjusting entries shall be
prepared/effected.
3. However, if an entity do
have the information necessary to apply
the amendments retrospectively, it shall:
a.
Apply the amendments to those leases on the basis of the facts and
circumstances existing as of January 1, 2014; and
b.
Recognize the asset and liability related to the lease classified as
finance lease at their fair values (FVs) on that date; any difference
between those FVs is recognized in accumulated surplus/(deficit).
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e. Investment Property (PPSAS 16)
1.
The entity shall recognize the effect of the initial recognition of
investment property acquired before CY 2014 as an adjustment to the
opening balance of Accumulated Surplus/(Deficit) for CY 2014.
2.
The entity shall also recognize the accumulated depreciation and
accumulated impairment losses that relate to the depreciable
investment property, as if it had always applied those accounting
policies.
3.
If the investment property is an existing asset or was previously
recognized as asset of an entity other than investment property,
recomputation of the accumulated depreciation and carrying amount
shall be made before effecting the reclassification.
4.
The estimated useful life and the estimated residual value used for
Property, Plant and Equipment (PPE) shall be applied to depreciable
investment property.
f. Property, Plant and Equipment (PPSAS 17)
1.
ublic Infrastructures
a.
An entity shall recognize the cost and the related accumulated
depreciation and impairment losses of existing public infrastructure
assets based on the data in the Registry of Public Infrastructures
(RPIs) previously maintained under the NGAS and the estimated
useful life as may be determined by competent authority, if
practicable. The RPIs shall no longer be maintained.
b.
If not practicable, thee IJlternative approach of depreciated
replacement cost approach may be used to determine the cost and
the accumulated depreciation. The Depreciated Replacement Cost
Approach is an approach used to determine the value in use of a
non-cash generating asset. Under this approach, the present value of
the remaining service potential of an asset is determined as the
depreciated replacement cost of the asset. The replacement cost of
an asset is the cost to replace the asset's gross service potential. This
cost is depreciated to reflect the asset in its used condition.
c.
The estimated life of the public infrastructure assets shall be 20-40
years. Based on this life span, the entity shall prepare the specific
estimated useful life for each specific assets based on their
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experience, copy furnished the Agency COA Auditor and the
Government Accountancy Sector, COA.
d.
The effect on the recognition of the public infrastructure assets shall
be applied retrospectively or directly to Accumulated
Surplus/(Deficit) .
e.
Starting January 1, 2014 an entity is allowed up to five years to fully
comply with the provisions of PPSAS 1.7.
2. PPE controlled but not owned by the entity
a.
An entity shall, in accordance with PPSAS 17, recognize the cost and
the related accumulated depreciation and impairment losses of
existing PPE which were not previously recognized due to absence of
ownership/title based on contract, memorandum of agreements and
other reasons.
b.
If no documents are available, an entity shall recognize the cost of
the PPE based on fair value as of: (a) the date of the acquisition, it
available, or (b) January 1, 2014, or (c) at the date the FV was
determined.
c.
For PPE acquired in an exchange of asset, initial measurement shall
be applied prospectively or only to future transactions, as follows:
•
The cost of such an item of PPE is measured at FV unless (a) the
exchange transaction lacks commercial substance, or (b) the FV of
neither the asset received nor the asset given up is reliably
measurable.
®
The acquired item is me iftd in this way even if an entity cannot
immediately derecognize the asset given up.
•
If the acquired item is not measured at FV, its cost is measured at
the carrying amount of the asset given up.
3.
The effect on the recognition of depreciation as a result of the change in
the estimated residual value to 5 per cent of the cost shall be applied
prospectively.
4. The estimated useful lives of PPE prescribed under COA Circular No.
2003-007 dated December 11, 2003, as amended, shall continue to be
used until revoked/amended.
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5.
The accounting policy on tangible assets with serviceable life of more
than one year but small enough to be considered as PPE as provided
under COA Circular No. 2005-002 dated April 14, 2005, which revoked
the threshold of P10,000 for semi-expendable items, shall continue to
be applied until revoked/amended.
Provisions, Contingent Liabilities and Contingent Assets (PPSAS 19).
1. Entities shall adjust the opening balance of Accumulated
Surplus/(Deficit) for the Cy 2014 to recognize the provisions, if
applicable and practicable. If not practicable, this fact shall be disclosed in
the notes to financial statements.
h.
Impairment of Cash and Non-Cash-Generating Assets (PPSAS 21 and
PPSAS 26).
1. The recognition of impairment and reversal of impairment shall he
applied prospectively.
i.
Revenue from Non-Exchange Transactions (Taxes and Transfers) (PPSAS 23)
1.
Revenue generating entities are not required to change their accounting
policies with respect to the recognition and measurement of taxation
revenue for reporting periods beginning on January 1, 2014 and five
years thereafter.
2.
Entities are not required to change their accounting policies with respect
to the recognition and measurement of revenue from non exchange
transactions other than taxation revenue, for reporting periods beginning
on January 1, 2014 and three years thereafter.
3. Changes in accounting policies
espect to the recognition and
measurement of revenue from non-exchange transactions made before
the expiration of the five-year period permitted for taxation revenue, or
the three-year period permitted for revenue from non-exchange
transactions, other than taxation revenue, shall only be made to better
conform to the accounting policies prescribed in PPSAS 23. Entities may
change their accounting policies with respect to revenue from non-
exchange transactions on a class-by-class basis subject to the review and
approval of the Commission on Audit.
4.
When an entity takes advantage of the above transitional provisions for
revenue from non-exchange transactions, that fact shall be disclosed. The
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ng computer software were
entity shall also disclose (a) which classes of revenue from non-exchange
transactions are recognized in accordance with PPSAS 23, (b) those that
have been recognized under an accounting policy that is not consistent
with the requirements of PPSAS 23, and (c) the entity's progress towards
implementation of accounting policies that are consistent with PPSAS 23.
The entity shall disclose its plan for implementing accounting policies that
are consistent with PPSAS 23 in the Notes to Financial Statements.
5. When an entity takes advantage of the transitional provisions for a
second or subsequent reporting period, details of the classes of revenue
from non-exchange transactions previously recognized on another basis
but which are now recognized in accordance with PPSAS 23 shall be
disclosed.
j. Agriculture (PPSAS 27).
1. An entity shall recognize the effect of initial recognition of the biological
assets and the produce as an adjustment to the opening balance of
Accumulated Surplus/(Deficit) for the period ending December 31,
2014.
k. Financial Instruments (PPSAS 28, 29 and 30).
2. An entity shall apply the transitional provisions in PPSAS 28, 29 and 30,
unless impracticable.
I. Intangible Assets (PPSAS 31)
1. An entity shall apply PPSAS 31 prospectively.
2. Where prior to January 1, 2014,
recognized as part of PPE and the carrying amount of which can be
determined separately from those of the PPE, these shall be recognized
as intangible assets. The carrying amount as of January 1, 2014 shall he
used in initial recognition. Those that cannot be determined separately
shall continue to be recognized as PPE.
m.
Service Concession Arrangements: Grantor (PPSAS 32). A grantor
(government entity) with existing service concession arrangements as of
December 31, 2014 shall recognize and measure service concession assets
and the related liabilities in accordance PPSAS 32 from the effectivity of the
agreement.
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7,0 Saving Clause
Procedural issues and other matters not covered in this Circular shall be
covered by supplemental issuances and/or shall be referred to the Government
Accountancy Sector of the Commission on Audit for resolution.
8.0 REPEALING CLAUSE
All circulars, memoranda and other issuances or parts thereof which are
inconsistent with the provisions of this Circular are hereby rescinded/
repealed/modified accordingly.
9.0 EFFECTIVE DATE
This Circular shall take effect immediately.
MENDOZA
Commissioner
Officer-in-Charge
JOS
IA
Commiss oner
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Annex A
NAME OF TH E ENTITY)
STATEMENT OF FINANCIAL POSITION
ALL FUNDS OR NAME OF FUND)
AS OF DEC EMBER 31, 2014
Note
mount
ASSETS
Current Assets
Cash and Cash Equivalents
xx
Receivables
xx
Inventories
xx
Investments
xx
Other Current Assets
4
xx
Total Current Assets
xx
Non - Current Assets
Investments
xx
Investment Property
0
xx
Property, Plant and Equipment
1
xx
Biological Assets
2
xx
Intangible Assets
3
xx
Other Non-Current Assets
4
xx
Total Non-Current Assets
xx
Total Assets
xxx
LIABILITIES
Current Liabilities
Financial Liabilities
9
xx
Inter-Agency Payables
icy
0 xx
Intra-Agency Payables
1
xx
Trust Liabilities
2
xx
Deferred Credits/Unearned Incom
3
xx
Provisions
xx
Other Payables
xx
Total Current Liabilities
Non- Current Liabilities
Financial Liabilities
4
xx
Trust Liabilities
5
xx
Deferred Credits/Unearned Income 6 xx
Provisions
7
xx
Other Payables
Total Non- Current Liabilities
xxx
Total Liabilities
NET ASSETS/EQUITY
Accumulated Surplus/(Deficit)
Total Net Assets/Equity
Total Liabilities and Net Assets/Equity
28
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Annex Al
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
ASSETS
Current Assets
Cash and Cash Equivalents
Cash on Hand
Cash - Collecting Officer
Petty Cash
Cash in Bank - Local Currency
Cash in Bank - Local Currency, Bangko Sentral Ng Pilipinas
Cash in Bank - Local Currency, Current Account
Cash in Bank - Local Currency, Savings Account
Cash in Bank - Local Currency, Time Deposits
Cash in Bank - Foreign Currency
Cash in Bank - Foreign Currency, Bangko Sentral Ng Pilipinas
Cash in Bank - Foreign Currency, Current Account
Cash in Bank - Foreign Currency, Savings Account
Cash in Bank - Foreign Currency, Time Deposits
Treasury/Agency Cash Accounts
Cash - Treasury/Agency Deposit, Regular
Cash - Treasury/Agency Deposit, Special Ac
Cash - Treasury/Agency Deposit, Trust
Cash - Modified Disbursement System (MD ) egular
Cash - Modified Disbursement System (MDS), Special Account
Cash - Modified Disbursement System (MDS), Trust
Cash - Tax Remittance Advice
Cash - Constructive Income Remittance
Cash Equivalents
Treasury Bills
Receivables
Amount
Loans and Receivable Accounts
Accounts Receivable
Allowance for Impairment - Accounts Receivable
Net Value - Accounts Receivable
Notes Receivable
Allowance for Impairment - Notes Receivable
Net Value - Notes Receivable
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XXX
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Loans Receivable - Government-Owned and/or Controlled Corporations
Allowance for Impairment - Loans Receivable - GOCCs
Net Value - Loans Receivable - GOCCs
Loans Receivable - Local Government Units
Allowance for Impairment - Loans Receivable - Local Government Units
Net Value - Loans Receivable - LGUs
Interests Receivable
Allowance for Impairment - Interests Receivable
Net Value - Interests Receivable
Dividends Receivable
Loans Receivable - Others
Allowance for Impairment - Loans Receivable - Others
Net Value - Loans Receivable - Others
Lease Receivable
Operating Lease Receivable
Allowance for Impairment - Operating Lease Receivable
Net Value - Operating Lease Receivable
Finance Lease Receivable
Allowance for Impairment - Finance Lease Receivable
Net Value - Finance Lease Receivable
Inter-Agency Receivables
ue from National Government Agencies
Due from Government-Owned and/or Contr I rporations
Due from Local Government Units
Due from Joint Venture
Intra-Agency Receivables
xx
Due from Central Office
xx
Due from Bureaus
xx
Due from Regional Offices
F~
xxx
Due from Operating Units
xx
Other Receivables
xx
Receivables - Disallowances/Charges
XX
Due from Officers and Employees
xx
Due from Non-Government Organizations/People's Organizations
xx
Other Receivables
xx
Allowance for Impairment - Other Receivables
xxx)
Net Value - Other Receivables
xx
Inventories
Inventory Held for Sale
Merchandise Inventory
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ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Inventory Held for Distribution
Food Supplies for Distribution
Welfare Goods for Distribution
Drugs and Medicines for Distribution
Medical, Dental and Laboratory Supplies for Distribution
Agricultural and Marine Supplies for Distribution
Agricultural Produce for Distribution
Textbooks and Instructional Materials for Distribution
Construction Materials for Distribution
Property and Equipment for Distribution
Other Supplies and Materials for Distribution
Inventory Held for Manufacturing
Raw Materials Inventory
Work-in-Process Inventory
Finished Goods Inventory
Inventory Held for Consumption
Office Supplies Inventory
Accountable Forms, Plates and Stickers Inventory
Non-Accountable Forms Inventory
Animal/Zoological Supplies Inventory
Food Supplies Inventory
Drugs and Medicines Inventory
Medical, Dental and Laboratory Supplies I
Fuel, Oil and Lubricants Inventory
Agricultural and Marine Supplies Inventory
Textbooks and Instructional Materials Inventory
Military, Police and Traffic Supplies Inventory
Chemical and Filtering Supplies Inventory
Construction Materials Inventory
Other Supplies and Materials Inventory
Investments
Amount
xxx
Financial Assets at Fair Value Through Surplus or Deficit
Financial Assets Held for Trading
Financial Assets Designated at Fair Value Through Surplus or Deficit
Derivative Financial Assets Held for Trading
Derivative Financial Assets Designated at Fair Value Through Surplus or Deficit
Financial Assets - Held to Maturity
Investments in Treasury Bills - Local
Allowance for Impairment - Investments in
Net Value - Investments in Treasury Bills
-
Investments in Treasury Bills - Foreign
Allowance for Impairment - Investments in
Net Value - Investments in Treasury Bills -
Treasury Bills - Local
Local
Treasury Bills - Foreign
Foreign
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Deposits
Deposit on Letters of Credi
Guaranty Deposits
Other Deposits
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Amount
Investments in Treasury Bonds - Local
xx
Allowance for Impairment - Investments in Treasury Bonds - Local
xxx)
Net Value - Investments in Treasury Bonds-Local
xx
Investments in Treasury Bonds - Foreign
xx
Allowance for Impairment - Investments in Treasury Bonds - Foreign
xxx)
Net Value - Investments in Treasury Bonds - Foreign
xx
Other Current Assets
xxx
Advances
Advances for Operating Expenses
Advances for Payroll
Advances to Special Disbursing Officer
Advances to Officers and Employees
Prepayments
Advances to Contractors
Prepaid Rent
Prepaid Registration
Prepaid Interest
Prepaid Insurance
Other Prepayments .
Total Current Assets
Non - Current Assets
Investments
xxx
Financial Assets - Held to Maturity
Investments in Treasury Bonds-Local
Allowance for Impairment - Investments in Treasury Bonds - Local
Net Value - Investments in Treasury Bonds - Local
Investments in Treasury Bonds - Foreign
Allowance for Impairment - Investments in Treasury Bonds - Foreign
Net Value - Investments in Treasury Bonds - Foreign
Financial Assets - Others
Investments in Stocks
Investments in Bonds
Other Investments
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ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Amount
Investments in GOCCs
xx
Investments in GOCCs
xx
Allowance for Impairment - Investments in GOCCs
xx
Net Value - Investments in GOCCs
xx
Investments in Joint Venture
xx
Investments in Joint Venture
xx
Allowance for Impairment - Investments in Joint Venture
xxx)
Net Value - Investments in Joint Venture
xx
Sinking Fund
Investment Property
Land and Buildings
Investment Property, Land
Accumulated Impairment Losses - Investment Property, Land
Net Value
Investment Property, Buildings
Accumulated Depreciation - Investment Property, Buildings
Accumulated Impairment Losses - Investment Property, Buildings
Net Value
Property, Plant and Equipment
Land
Land
Accumulated Impairment Loss
Net Value
Land Improvements
Land Improvements, Aquaculture Structures
Accumulated Depreciation - Land Improvements, Aquaculture Structures
Accumulated Impairment Losses - Land Improvements, Aquaculture Structures
Net Value
Land Improvements, Reforestation Projects
Accumulated Impairment Losses - Land Improvements, Reforestation Projects
Net Value
Other Land Improvements
Accumulated Depreciation - Other Land Improvements
Accumulated Impairment Losses - Other Land Improvements
Net Value
X)0(
xxx
Infrastructure Assets
xx
Road Networks
xx
Accumulated Depreciation - Road Networks
xxx)
Accumulated Impairment Losses - Road Networks
xxx)
Net Value
xx
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ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Amount
Flood Control Systems
xx
Accumulated Depreciation - Flood Control Systems
xxx)
Accumulated Impairment Losses - Flood Control Systems
xxx)
Net Value
xx
Sewer Systems
xx
Accumulated Depreciation - Sewer Systems
xxx)
Accumulated Impairment Losses - Sewer Systems
xxx)
Net Value
xx
Water Supply Systems
xx
Accumulated Depreciation - Water Supply Systems
xxx)
Accumulated Impairment Losses - Water Supply Systems
xxx)
Net Value
xx
Power Supply Systems
xx
Accumulated Depreciation - Power Supply Systems
xxx)
Accumulated Impairment Losses - Power Supply Systems
xxx)
Net Value
xx
Communication Networks
xx
Accumulated Depreciation - Communication Networks
xxx)
Accumulated Impairment Losses - Communication Networks
xxx)
Net Value
xx
Seaport Systems
xx
Accumulated Depreciation - Seaport Systems
xxx)
Accumulated Impairment Losses - Seaport Systems
xxx)
Net Value
xx
Airport Systems
xx
Accumulated Depreciation - Airport Systems
xxx)
Accumulated Impairment Losses - Airport Systems
xxx)
Net Value
xx
Parks, Plazas and Monuments
xx
Accumulated Depreciation - Parks,
nd Monuments
xxx)
Accumulated Impairment Losses - Par s, Plazas and Monuments
xxx)
Net Value
xx
Other Infrastructure Assets
xx
Accumulated Depreciation - Other Infrastructure Assets
xxx)
Accumulated Impairment Losses - Other Infrastructure Assets
xxx)
Net Value
xx
Buildings and Other Structures
xx
Buildings
xxx
ccumulated Depreciation - Buildings
xxx)
Accumulated Impairment Losses - Buildings
xxx)
Net Value
xx
School Buildings
xx
Accumulated Depreciation - School Buildings
xxx)
Accumulated Impairment Losses - School Buildings
xxx)
Net Value
xx
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ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Amount
Hospitals and Health Centers
xx
Accumulated Depreciation - Hospitals and Health Centers
xxx)
Accumulated Impairment Losses - Hospitals and Health Centers
xxx)
Net Value
xx
Markets
xx
Accumulated Depreciation - Markets
xxx)
Accumulated Impairment Losses - Markets
xxx)
Net Value
xx
Slaughterhouses
xx
Accumulated Depreciation - Slaughterhouses
xxx)
Accumulated Impairment Losses- Slaughterhouses
xxx)
Net Value
xx
Hostels and Dormitories
xx
Accumulated Depreciation - Hostels and Dormitories
xxx)
Accumulated Impairment Losses - Hostels and Dormitories
xxx)
Net Value
xx
Other Structures
xx
Accumulated Depreciation - Other Structures
xxx)
Accumulated Impairment Losses - Other Structures
xxx)
Net Value
xx
Machinery and Equipment
xx
Machinery
xx
Accumulated Depreciation - Machinery
xxx)
Accumulated Impairment Losses - Machinery
xxx)
Net Value
xx
Office Equipment
xx
Accumulated Depreciation - Office Equi
(xxx)
Accumulated Impairment Losses - Office q ipment
xxx)
Net Value
xx
Information and Communication Technology Equipment
xx
Accumulated Depreciation - Information and Communication Technology Equipment
xxx)
Accumulated Impairment Losses - Information and Communication Technology Equipment
xxx)
Net Value
xx
Agricultural and Forestry Equipment
xx
Accumulated Depreciation - Agricultural and Forestry Equipment
xxx)
Accumulated Impairment Losses - Agricultural and Forestry Equipment
xxx)
Net Value
xx
Marine and Fishery Equipment
xx
Accumulated Depreciation - Marine and Fishery Equipment
xxx)
Accumulated Impairment Losses - Marine and Fishery Equipment
xxx)
Net Value
xx
Airport Equipment
xx
Accumulated Depreciation - Airport Equipment
(xxx)
Accumulated Impairment Losses - Airport Equipment
xxx)
Net Value
xx
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ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Communication Equipment
Accumulated Depreciation - Communication Equipment
Accumulated Impairment Losses - Communication Equipment
Net Value
Construction and Heavy Equipment
Accumulated Depreciation - Construction and Heavy Equipment
Accumulated Impairment Losses - Construction and Heavy Equipment
Net Value
Disaster Response and Rescue Equipment
Accumulated Depreciation - Disaster Response and Rescue Equipment
Accumulated Impairment Losses - Disaster Response and Rescue Equipment
Net Value
Military, Police and Security Equipment
Accumulated Depreciation - Military, Police and Security Equipment
Accumulated Impairment Losses - Military, Police and Security Equipment
Net Value
Medical Equipment
Accumulated Depreciation - Medical Equipment
Accumulated Impairment Losses - Medical Equipment
Net Value
Printing Equipment
Accumulated Depreciation - Printing Equipment
Accumulated Impairment Losses - Printing Equipment
Net Value
Sports Equipment
Accumulated Depreciation - Sports Es ,Ire
1
-nt
Accumulated Impairment Losses - Spo
uipment
Net Value
Technical and Scientific Equipment
Accumulated Depreciation - Technical and Scientific Equipment
Accumulated Impairment Losses - Technical and Scientific Equipment
Net Value
Other Machinery and Equipment
Accumulated Depreciation - Other Machinery and Equipment
Accumulated Impairment Losses - Other Machinery and Equipment
Net Value
Transportation Equipment
Motor Vehicles
Accumulated Depreciation - Motor Vehicles
Accumulated Impairment Losses - Motor Vehicles
Net Value
Trains
Accumulated Depreciation - Trains
Accumulated Impairment Losses - Trains
Net Value
Amount
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
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ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Amount
Aircrafts and Aircrafts Ground Equipment
xx
Accumulated Depreciation - Aircrafts and Aircrafts Ground Equipment
xxx)
Accumulated Impairment Losses - Aircrafts and Aircrafts Ground Equipment xxx)
Net Value
xx
Watercrafts
xx
Accumulated Depreciation - Watercrafts
xxx)
Accumulated Impairment Losses - Watercraft
xxx)
Net Value
xx
Other Transportation Equipment
xx
Accumulated Depreciation - Other Transportation Equipment
xxx)
Accumulated Impairment Losses - Other Transportation Equipment
xxx)
Net Value
xx
Furniture, Fixtures and Books
Furniture and Fixtures
Accumulated Depreciation - Furniture and Fixtures
Accumulated Impairment Losses - Furniture and Fixtures
Net Value
Books
Accumulated Depreciation - Books
Accumulated Impairment Losses - Books
Net Value
Leased Assets
xx
Leased Assets, Land
•
xx
Leased Assets, Buildings and Other Str
xx
Accumulated Depreciation - Leased As
ildings and Other Structures
xxx)
Accumulated Impairment Losses - Leased Assets, Buildings and Other Structures
xxx)
Net Value
xx
Leased Assets, Machinery and Equipment
xx
Accumulated Depreciation - Leased Assets, Machinery and Equipment
xxx)
Accumulated Impairment Losses - Leased Assets, Machinery and Equipment
xxx)
Net Value
xx
Leased Assets, Transportation Equipment
xx
Accumulated Depreciation - Leased Assets, Transportation Equipment
xxx)
Accumulated Impairment Losses - Leased Assets, Transportation Equipment
xxx)
Net Value
xx
Other Leased Assets
xx
Accumulated Depreciation - Other Leased Assets
xxx)
Accumulated Impairment Losses - Other Leased Assets
xxx)
Net Value
xx
Leased Assets Improvements
xx
Leased Assets Improvements, Land
xx
Accumulated Depreciation - Leased Assets Improvements, Land
xxx)
Accumulated Impairment Losses - Leased Assets Improvements, Land
xxx)
Net Value
xx
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ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Leased Assets Improvements, Buildings
Accumulated Depreciation - Leased Assets Improvements, Buildings
Accumulated Impairment Losses - Leased Assets Improvements, Buildings
Net Value
Other Leased Assets Improvements
Accumulated Depreciation - Other Leased Assets Improvements
Accumulated Impairment Losses - Other Leased Assets Improvements
Net Value
Construction in Progress
Construction in Progress -
Land Improvements
Construction in Progress - Infrastructure Assets
Construction in Progress -
Buildings and Other Structures
Construction in Progress -
Leased Assets
Construction in Progress - Leased Assets Improvements
Heritage Assets
Historical Buildings
Accumulated Depreciation - Historical Buildings
Accumulated Impairment Losses - Historical Buildings
Net Value
Works of Arts and Archeological Specimens
Accumulated Depreciation - Works of Arts and Archeological Specimens
Accumulated Impairment Losses - Works of Arts and Archeological Specimens
Net Value
Other Heritage Assets
Accumulated Depreciation - Other Herita
ts
Accumulated Impairment Losses - Otherririge Assets
Net Value
Service Concession Assets
Service Concession - Road Networks
Accumulated Depreciation - Service Concession - Road Networks
Accumulated Impairment Losses -Service Concession - Road Networks
Net Value
Service Concession - Flood Control Systems
Accumulated Depreciation - Service Concession - Flood Control Systems
Accumulated Impairment Losses - Service Concession - Flood Control Systems
Net Value
Service Concession - Sewer Systems
Accumulated Depreciation - Service Concession - Sewer Systems
Accumulated Impairment Losses - Service Concession - Sewer Systems
Net Value
Service Concession - Water Supply Systems
Accumulated Depreciation - Service Concession - Water Supply Systems
Accumulated Impairment Losses - Service Concession - Water Supply Systems
Net Value
Amount
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
xxx
(xxx)
(xxx)
xxx
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ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Amount
Service Concession - Power Supply Systems
xx
Accumulated Depreciation - Service Concession - Power Supply Systems
xxx)
Accumulated Impairment Losses - Service Concession - Power Supply Systems
xxx)
Net Value
xx
Service Concession - Communication Networks
xx
Accumulated Depreciation - Service Concession - Communication Networks
xxx)
Accumulated Impairment Losses -Service Concession - Communication Networks
xxx)
Net Value
xx
Service Concession - Seaport Systems
xx
Accumulated Depreciation - Service Concession - Seaport Systems
xxx)
Accumulated Impairment Losses - Service Concession - Seaport Systems
xxx)
Net Value
xx
Service Concession - Airport Systems
xx
Accumulated Depreciation - Service Concession - Airport Systems
xxx)
Accumulated Impairment Losses - Service Concession - Airport Systems
xxx)
Net Value
xx
Service Concession - Parks, Plazas and Monuments
xx
Accumulated Depreciation - Service Concession - Parks, Plazas and Monuments
xxx)
Accumulated Impairment Losses - Service Concession - Parks, Plazas and Monuments
xxx)
Net Value
xx
Other Service Concession Assets
xx
Accumulated Depreciation - Other Service Concession Assets
xxx)
Accumulated Impairment Losses - Other Service Concession Assets
xxx)
Net Value
xx
Other Property, Plant and Equipment
xx
Work/Zoo Animals
xx
Accumulated Depreciation - Work/Zoo Animals
xxx)
Accumulated Impairment Losses - rk/Zoo Animals
xxx)
Net Value
xx
Other Property, Plant and E
xx
Accumulated Depreciation - Ot r roperty, Plant and Equipment
xxx)
Accumulated Impairment Losses - Other Property, Plant and Equipment
xxx)
Net Value
xx
Biological Assets
Bearer Biological Assets
Breeding Stocks
Accumulated Impairment Losses - Breeding Stocks
Net Value
Livestock
Accumulated Impairment Losses - Livestock
Net Value
Trees, Plants and Crops
Accumulated Impairment Losses - Trees, Plants and Crops
Net Value
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ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Aquaculture
Accumulated Impairment Losses - Aquaculture
Net Value
Other Bearer Biological Assets
Accumulated Impairment Losses - Other Bearer Biological Assets
Net Value
Consumable Biological Assets
Livestock Held for Consumption/Sale/Distribution
Accumulated Impairment Losses -
Livestock Held for Consumption/Sale/Distribution
Net Value
Trees, Plants and Crops Held for Consumption/Sale/Distribution
Accumulated Impairment Losses - Trees, Plants and Crops Held for Consumption/Sale/Distribution
Net Value
Agricultural Produce Held for Consumption/Sale/Distribution
Accumulated Impairment Losses - Agricultural Produce Held for Consumption/Sale/Distribution
Net Value
Aquaculture
Accumulated Impairment Losses -
Aquaculture
Net Value
Other Consumable Biological Assets
Accumulated Impairment Losses -
Other Consumable Biological Assets
Net Value
Intangible Assets
Intangible Assets
Patents/Copyrights
Accumulated Amortization - Patents/Copyrights
Net Value
Computer Software
Accumulated Amortization - Com
tware
Net Value
Other Intangible Assets
Accumulated Amortization - Other Intangible Assets
Net Value
Other Non-Current Assets
Acquired Assets
Accumulated Impairment Losses -
Net Value
Foreclosed Property/Assets
Accumulated Impairment Losses -
Net Value
Forfeited Property/Assets
Accumulated Impairment Losses -
Net Value
Amount
xxx
(xxx)
xxx
xxx
xxx
xxx
xxx
xxx
(xxx)
xxx
xxx
(xxx)
xxx
xxx
(xxx)
xxx
xxx
(xxx)
xxx
xxx
(xxx)
xxx
xxx
xxx
xxx
(xxx)
xxx
xxx
(xxx)
xxx
xxx
(xxx)
xxx
xxx
xxx
(xxx)
xxx
xxx
(xxx)
xxx
xxx
(xxx)
xxx
Acquired Assets
Foreclosed Property/Assets
Forfeited Property/Assets
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xxx
xxx
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Amount
Confiscated Property/Assets
xx
Accumulated Impairment Losses - Confiscated Property/Assets
xxx)
Net Value
xx
Abandoned/Surrendered Property/Assets
xx
Accumulated Impairment Losses - Abandoned/Surrendered Property/Assets
xxx)
Net Value
xx
Other Assets
xx
Accumulated Impairment Losses - Other Assets
xxx)
Net Value
xx
Prepayments
Advances to Contractors
Prepaid Rent
Prepaid Registration
Prepaid Interest
Prepaid Insurance
Other Prepayments
Deposits
Deposit on Letters of Credit
Guaranty Deposits
Other Deposits
Total Non-Current Assets
TOTAL ASSETS
LIABILITIES AND NET ASSETS/EQUITY
Liabilities
Current Liabilities
Financial Liabilities
Payables
Accounts Payable
Due to Officers and Employees
Internal Revenue Allotment Payable
Notes Payable
Interest Payable
Operating Lease Payable
Finance Lease Payable
Awards and Rewards Payable
Service Concession Arrangements Payable
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ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Amount
Bills/Bonds/Loans Payable
xx
Treasury Bills Payable
xx
Bonds Payable - Domestic
xx
Discount on Bonds Payable - Domestic
xx
Premium on Bonds Payable - Domestic
xx
Bonds Payable - Foreign
xx
Discount on Bonds Payable - Foreign
xxx)
Premium on Bonds Payable - Foreign
xx
Loans Payable - Domestic
xx
Loans Payable - Foreign
xx
Trust Liabilities
xx
Bail Bonds Payable
xx
Guaranty/Security Deposits Payable
xx
Customers' Deposits Payable
xx
Other Payables
xx
Inter-Agency Payables
xx
Due to BIR
xx
Due to GSIS
xx
Due to Pag-IBIG
xx
Due to PhilHealth
xx
Due to NGAs
xx
Due to GOCCs
xx
Due to LGUs
xx
Due to Joint Venture
xx
Infra-Agency Payables
xx
Due to Central Office
xx
Due to Bureaus
xx
Due to Regional Offices
xx
Due to Operating Units
xx
Trust Liabilities
xx
Trust Liabilities
xx
Trust Liabilities - Disaster Risk Reduction and Management Fund
xx
Deferred Credits/Unearned Income
xx
Deferred Finance Lease Revenue
xx
Other Deferred Credits
xx
Unearned Revenue - Investment Property
xx
Other Unearned Revenue
xx
Provisions
xx
Pension Benefits Payable
xx
Leave Benefits Payable
xx
Retirement Gratuity Payable
xx
Other Provisions
xx
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ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Amount
Other Payables
Total Current Liabilities
Non- Current Liabilities
Financial Liabilities
Payables
Notes Payable
Finance Lease Payable
Service Concession Arrangements Payable
Bills/Bonds/Loans Payable
Treasury Bills Payable
Bonds Payable - Domestic
Discount on Bonds Payable - Domestic
Premium on Bonds Payable - Domestic
Net Value
Bonds Payable - Foreign
Discount on Bonds Payable - Foreign
Premium on Bonds Payable - Foreign
Net Value
Loans Payable - Domestic
Loans Payable - Foreign
Trust Liabilities
Bail Bonds Payable
Guaranty/Security Deposits Payable
Customers' Deposits Payable
Other Payables
Trust Liabilities
Trust Liabilities
Trust Liabilities - Disaster Risk Reduction and Management Fund
Deferred Credits/Unearned Income
Deferred Finance Lease Revenue
Other Deferred Credits
Unearned Revenue - Investment Property
Other Unearned Revenue
xxx
xxx
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ENTITY NAME
DETAILED STATEMENT OF FINANCIAL POSITION
(ALL FUNDS OR NAME OF FUND)
AS OF DECEMBER 31, 2014
Amount
Provisions
xx
Pension Benefits Payable
xx
Leave Benefits Payable
xx
Retirement Gratuity Payable
xx
Other Provisions
xx
Other Payables
Total Non -Current Liabilities
Total Liabilities
Net Assets/Equity
Equity
Accumulated Surplus/(Deficit)
Total Net Assets/Equity
TOTAL LIABILITIES AND NET ASSETS/EQUITY
XXX
XXX
XXX
XXX
XXX
XXX
XXX
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Annex B
(NAME OF THE ENTITY)
STATEMENT OF FINANCIAL PERFORMANCE
(ALL FUNDS OR NAME OF FUND)
For theYear Ended December 31, 2014
Note
mount
Revenue
Tax Revenue
9
xx
Service and Business Income
0
xx
Shares, Grants and Donations
1
xx
Gains
9
xx
Total Revenue
Less: Current Operating Expenses
Personnel Services
Maintenance and Other Operating Expenses
Financial Expenses
Direct Costs
Non-Cash Expenses
Total Current Operating Expens s
Surplus/(Deficit) from Curren
ations
Net Financial Assistance/Subsidy
Sale of Assets
Gains
Losses
Surplus/(Deficit) for the period
xxx
32
xx
33
xx
34
xx
35
xx
36
xx
xxx
xxx
37
xx
38
xx
39
xx
40
xxx)
xxx
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XXX
Annex B1
ENTITY NAME
DETAILED STATEMENT OF FINANCIAL PERFORMANCE
(ALL FUNDS OR NAME OF FUND)
FOR THE YEAR ENDED DECEMBER 31, 2014
Amount
Revenue
Tax Revenue
Tax Revenue - Individual and Corporation
Income Tax
xx
Professional Tax
xx
Travel Tax
xx
Immigration Tax
xx
Tax Revenue - Property
Estate Tax
xx
Donors Tax
xx
Capital Gains Tax
xx
Tax Revenue - Goods and Services
Import Duties
xx
Excise Tax
xx
Business Tax
xx
Tax on Sand, Gravel and Other Quarry Products
xx
Tax on Delivery Vans and Trucks
xx
Tax Revenue - Others
Documentary Stamp Tax
xx
Motor Vehicles Users' Charge
xx
Other Taxes
xx
Tax Revenue - Fines and Pen
Taxes on Individual and Corporation
xx
Property Taxes
xx
Taxes on Goods and Services
xx
Other Taxes
xx
Total Tax Revenue
xxx
Service and Business Income
Service Income
Permit Fees
Registration Fees
Registration Plates, Tags and Stickers Fees
Clearance and Certification Fees
Franchising Fees
Licensing Fees
Supervision and Regulation Enforcement Fees
Spectrum Usage Fees
Legal Fees
Inspection Fees
Verification and Authentication Fees
Passport and Visa Fees
Processing Fees
Fines and Penalties - Service Income
Other Service Income
Total Service Income
Business Income
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xxx
Annex B1
School Fees
Affiliation Fees
Examination Fees
Seminar/Training Fees
Rent/Lease Income
Communication Network Fees
Transportation System Fees
Road Network Fees
Waterworks System Fees
Power Supply System Fees
Seaport System Fees
Landing and Parking Fees
Income from Hostels/Dormitories and Other Like Facilities
Slaughterhouse Operation
Income from Printing and Publication
Sales Revenue
Less: Sales Discounts
Net Sales
Hospital Fees
Guarantee Income
Fidelity Insurance Income
Dividend Income
Interest Income
Share in the Profit of Joint Venture
Fines and Penalties - Business Income
Service Concession Revenue
Other Business Income
Total Business Income
Shares, Grants and Dona
Share from National Wealth
Share from PAGCOR/PCSO
Share from Earnings of GOCCs
Grants and Donations
Income from Grants and Donations in Cash
Income from Grants and Donations in Kind
Total Shares, Grants and Donations
Gains
Gain on Initial Recognition of Biological Assets
xx
Gain on Sale of Biological Assets
xx
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets
xx
Gain from Changes in Fair Value Less Cost to Sell of Biological Assets
xx
Gain on Sale of Agricultural Produce
xx
Total Gains
xx
Total Revenue
xx
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Annex 81
Less: Current Operating Expenses
Personnel Services
Salaries and Wages
Salaries and Wages - Regular
xx
Salaries and Wages - Casual/Contractual
xx
Total Salaries and Wages
xx
Other Compensation
Personal Economic Relief Allowance (PERA)
xx
Representation Allowance (RA)
xx
Transportation Allowance (TA)
xx
Clothing/Uniform Allowance
xx
Subsistence Allowance
xx
Laundry Allowance
xx
Quarters Allowance
xx
Productivity Incentive Allowance
xx
Overseas Allowance
xx
Honoraria
xx
Hazard Pay
xx
Longevity Pay
xx
Overtime and Night Pay
xx
Year End Bonus
xx
Cash Gift
xx
Other Bonuses and Allowances
xx
Total Other Compensation
xx
Personnel Benefit Contrib
Retirement and Life Insurance Premiums
xx
Pag-IBIG Contributions
xx
Pag-IBIG Contributions
xx
PhilHealth Contributions
xx
Employees Compensation Insurance Premiums
xx
Provident/Welfare Fund Contributions
xx
Total Personnel Benefit Contributions
xx
Other Personnel Benefits
Pension Benefits
Retirement Gratuity
Terminal Leave Benefits
Other Personnel Benefits
Total Other Personnel Benefits
Total Personnel Services
Maintenance and Other Operating Expenses
Traveling Expenses
Traveling Expenses - Local
xx
Traveling Expenses - Foreign
xx
Total Traveling Expenses
xx
Training and Scholarship Expenses
Training Expenses
xx
Scholarship Grants/Expenses
xx
Total Training and Scholarship Expenses
xx
xxx
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Annex B1
Supplies and Materials Expenses
Office Supplies Expenses
xx
Accountable Forms Expenses
xx
Non-Accountable Forms Expenses
xx
Animal/Zoological Supplies Expenses
xx
Food Supplies Expenses
xx
Welfare Goods Expenses
xx
Drugs and Medicines Expenses
xx
Medical, Dental and Laboratory Supplies Expenses
xx
Fuel, Oil and Lubricants Expenses
xx
Agricultural and Marine Supplies Expenses
xx
Textbooks and Instructional Materials Expenses
xx
Military, Police and Traffic Supplies Expenses
xx
Chemical and Filtering Supplies Expenses
xx
Other Supplies and Materials Expenses
xx
Total Supplies and Materials Expenses
xx
Utility Expenses
Water Expenses
Electricity Expenses
Total Utility Expenses
Communication Expenses
Postage and Courier Services
xx
.• •
Telephone Expenses
xx
Internet Subscription Expe
xx
Cable, Satellite, Telegraph and Radio Expenses
xx
Total Communication Expenses
xx
Awards/Rewards and Prizes
Awards/Rewards Expenses
Prizes
Total Awards/Rewards and Prizes
Survey, Research, Exploration and Development Expenses
Survey Expenses
xx
Research, Exploration and Development Expenses
xx
Total Survey, Research, Exploration and Development Expenses
xx
Demolition/Relocation and Desilting/Dredging Expenses
Demolition and Relocation Expenses
xx
Desilting and Dredging Expenses
xx
Total Demolition/Relocation and Desilting/Dredging Expenses
xx
Generation, Transmission and Distribution Expenses
Generation, Transmission and Distribution Expenses
xx
Confidential, Intelligence and Extraordinary Expenses
Confidential Expenses
xx
Intelligence Expenses
xx
Extraordinary and Miscellaneous Expenses
xx
Total Confidential, Intelligence and Extraordinary Expenses
xx
xxx
xxx
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Annex B1
Professional Services
Legal Services
Auditing Services
Consultancy Services
Other Professional Services
Total Professional Services
xxx
General Services
Environment/Sanitary Services
Janitorial Services
Security Services
Other General Services
Total General Services
xxx
Repairs and Maintenance
Repairs and Maintenance - Investment Property
xx
Repairs and Maintenance - Land Improvements
xx
Repairs and Maintenance - Infrastructure Assets
xx
Repairs and Maintenance - Buildings and Other Structures
xx
Repairs and Maintenance - Machinery and Equipment
xx
Repairs and Maintenance - Transportation Equipment
xx
Repairs and Maintenance - Furniture and Fixtures
xx
Repairs and Maintenance - Leased Assets
xx
Repairs and Maintenance - Leased Assets Improvements
xx
Restoration and Maintenance - Heritage Assets
xx
Repairs and Maintenance - Other Property, Plant and Equipment
xx
Total Repairs and Maintenance
Taxes, Insurance Premiums andel r Fees
Taxes, Duties and Licenses
xx
Fidelity Bond Premiums
xx
Insurance Expenses
xx
Total Taxes, Insurance Premiums and Other Fees
xx
Labor and Wages
Labor and Wages
xx
Other Maintenance and Operating Expenses
Advertising Expenses
xx
Printing and Publication Expenses
xx
Representation Expenses
xx
Transportation and Delivery Expenses
xx
Rent/Lease Expenses
xx
Membership Dues and Contributions to Organizations
xx
Subscription Expenses
xx
Donations
xxx
Litigation/Acquired Assets Expenses
xx
Other Maintenance and Operating Expenses
xx
Total Other Maintenance and Other Operating Expenses
xx
Total Maintenance and Other Operating Expenses
xx
Financial Expenses
Financial Expenses
Management Supervision/Trusteeship Fees
xx
xxx
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xxx
xxx
xxx
xxx
Annex B1
Interest Expenses
Guarantee Fees
Bank Charges
Commitment Fees
Other Financial Charges
Total Financial Expenses
Non-Cash Expenses
Depreciation
Depreciation - Investment Property
Depreciation - Land Improvements
Depreciation - Infrastructure Assets
Depreciation - Buildings and Other Structures
Depreciation - Machinery and Equipment
Depreciation - Transportation Equipment
Depreciation - Furniture, Fixtures and Books
Depreciation - Leased Assets
Depreciation - Leased Assets Improvements
Depreciation - Heritage Assets
Depreciation - Service Concession Assets
Depreciation - Other Property, Plant and Equipment
Total Depreciation
Amortization
Amortization - Intangible Assets
Impairment Loss
Impairment Loss - Financial Assets
Maturity
Impairment Loss - Loans and Receivab es
Impairment Loss - Lease Receivables
Impairment Loss - Investments in GOCCs
Impairment Loss - Investments in Joint Venture
Impairment Loss - Other Receivables
Impairment Loss - Inventories
Impairment Loss - Investment Property
Impairment Loss - Property, Plant and Equipment
Impairment Loss - Biological Assets
Impairment Loss - Intangible Assets
Impairment Loss - Investments in Associates
Impairment Loss - Other Assets
Total Impairment Loss
Losses
Loss on Sale of Biological Assets
Loss on Sale of Agricultural Produce
Loss on Initial Recognition of Biological Assets
Total Losses
Total Non-Cash Expenses
Current Operating Expenses
Surplus (Deficit) from Current Operations
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Annex 81
Financial Assistance/Subsidy from NGAs, LGUs, GOCCs
Subsidy from National Government
xx
Subsidy from other NGAs
xx
Assistance from Local Government Units
xx
Assistance from Government-Owned and/or Controlled Corporations
xx
Subsidy from Other Funds
xx
Total Financial Assistance/Subsidy from NGAs, LGUs, GOCCs
xx
Less: Financial Assistance/Subsidy to NGAs, LGUs, GOCCs, NGOs/POs
Subsidy to NGAs (for BTr only)
xx
Financial Assistance to NGAs
xx
Financial Assistance to Local Government Units
xx
Budgetary Support to GOCCs
xx
Financial Assistance to NGOs/POs
xx
Subsidies - Others
xx
Total Financial Assistance/Subsidy to NGAs, LGUs, GOCCs
xx
Net Financial Assistance/Subsidy
XX
Other Non-Operating Income
Sale of Assets
Sale of Garnished/Confiscated/Abandoned/Seized Goods and Properties
xx
Gains
Gain on Foreign Exchange (F(RREX
xx
Gain on Sale of Investments
xx
Gain on Sale of Investment Prope
xx
Gain on Sale of Property, Plant and Equipment
xx
Gain on Sale of Intangible Assets
xx
Other Gains
xx
Total Gains
xx
Losses
Loss on Foreign Exchange (FOREX)
xx
Loss on Sale of Investments
xx
Loss on Sale of Investment Property
xx
Loss on Sale of Property, Plant and Equipment
xx
Loss on Sale of Intangible Assets
xx
Loss on Sale of Assets
xx
Loss of Assets
xx
Loss on Guaranty
xx
Other Losses
xx
Total Losses
xx
Surplus (Deficit) for the period
XXX
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Annex C
(NAME OF THE ENTITY)
STATEMENT OF CASH FLOWS
(ALL FUNDS OR NAME OF FUND)
FOR THE YEAR ENDED DECEMBER 31, 2014
Note
mount
Cash Flows From Operating Activities
Cash Inflows
Receipt of Notice of Cash Allocation
9 xx
Collection of Income/Revenues
0
xx
Receipt of Assistance and Subsidy from Other NGAs, LGUs and GOCCs
1
xx
Collection of Receivables
2 xx
Receipt of Inter-Agency Fund Transfers
3
xx
Receipt of Intra-Agency Fund Transfers
4
xx
Trust Receipts
5
xx
Other Receipts
6 xx
Adjustments
7
xx
Total Cash Inflows
xx
Cash Outflows
xx
Replenishment of Negotiated MDS Checks (for BTr)
8 xx
Remittance to National Treasury
9
xx
Payment ofExpenses
0
xx
Purchase of Inventories
1 xx
Purchase of Consumable Biological Ass s
2 xx
Grant of Cash Advances
3
xx
Prepayments
4
xx
Refund of Deposits 5 xx
Payment of Accounts Payable
6 xx
Remittance of Personnel Benefit Contributions and Mandatory Deductions
7
xx
Grant of Financial Assistance/Subsidy
8
xx
Release of Inter-Agency Fund Transfers
9
xx
Release of Intra-Agency Fund Transfers
0
xx
Other Disbursements
1
xx
Reversal of Unutilized NCA
2 xx
Adjustments
3
xx
Total Cash Outflows
xx
Net Cash Provided by (Used in) Operating Activities
xx
Cash Flows from Investing Activities xx
Cash Inflows
xx
Proceeds from Sale of Investment Property
4 xx
Proceeds from Sale/Disposal of Property, Plant and Equipment
5 xx
Sale of Investments
6 xx
Receipt of Cash Dividends
7 xx
Proceeds from Matured/Return of Investments
8
xx
Collection of Long-Term Loans
9
xx
Proceeds from Sale of Other Assets
0 xx
Total Cash Inflows
xx
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67
68
xxx
Cash Outflows
Purchase/Construction of Investment Property 1 xx
Purchase/Construction of Property, Plant and Equipment 2
xx
Investments 3 xx
Purchase of Bearer Biological Assets 4 xx
Purchase of Intangible Assets 5 xx
Grant of Loans 6 xx
Total Cash Outflows
xx
Net Cash Provided by (Used in) Investing Activities
Cash Flows From Financing Activities
Cash Inflows
Proceeds from issuance of bills and bonds
Proceeds from Domestic and Foreign Loans
Total Cash Inflows
Cash Outflows
Payment of Long-Term Liabilities
Redemption of Bills/Bonds Issued
Payment of Interest Expense (BTR/NG Debt)
Total Cash Outflows
Net Cash Provided by (Used in) Financing Activities
Increase (Decrease) in Cash and Cash Equivalents
Effects of Exchange Rate Changes on Cash and Cash Equivalents
Cash and Cash Equivalents, January 1, 2014
Cash and Cash Equivalents, December 31, 2014
xxx
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Annex C1
(NAME OF THE ENTITY)
STATEMENT OF CASH FLOWS
(ALL FUNDS OR NAME OF FUND)
FOR THE YEAR ENDED DECEMBER 31, 2014
Amount
Cash Flows From Operating Activities
Cash Inflows
Receipt of Notice of Cash Allocation
Receipt of Notice of Cash Allocation
Receipt of Notice of Transfer of Cash Allocation
Receipt of NCA for Trust and other receipts
Receipt of Working Fund for Foreign-Assisted Projects
Collection of Income/Revenues
Collection of tax revenue
Collection of service and business income
Collection of other income
Receipt of shares, grants and donations
Receipt of prior years' income
Receipt of Assistance and Subsidy from Other NGAs, LGUs and GOCCs
Subsidy from Other National Government Agencies
Assistance from Local Government Units
Assistance from Government-Owned and/or Controlled Corporations
Collection of Receivables
Collection of loans and receivables
Collection of lease receivables
Collection of receivable from audit disallowances
Collection of other receivables
Receipt of Inter-Agency Fund Transfers
Receipt of cash for the account of NGAs/ GUs/GOCCs
Receipt of funds for the implementa'tio
rojects from NGAs/LGUs/GOCCs
Receipt of funds for other inter-agen sactions
Receipt of Intra-Agency Fund Transfers
Receipt of funds from CO/Bureaus/ROs/Ous for implementation of programs/projects
Receipt of working fund for foreign-assisted projects
Receipt of funds for other intra-agency transactions
Trust Receipts
Receipt of Disaster Risk Reduction and Management Fund
Receipt of bail bonds
Receipt of guaranty/security deposits
Receipt of customers' deposits
Collection of other trust receipts
Other Receipts
Advance collection of income
Receipt of deposits on Letter of Credits
Receipt of refund of guaranty deposits
Receipt of payment for liquidated damages
Unused Petty Cash Fund
Other deferred credits
Refund of overpayment of Personnel Services
Refund of overpayment of Maintenance and Other Operating Expenses
Receipt of refund of cash advances
Proceeds from terminated treasury bills
Collection from trust receipts from entities other than NGAs/LGUs/GOCCs
Other miscellaneous receipts
Adjustments
Restoration of cash for cancelled/lost/stale checks/ADA
Restoration of cash for unreleased checks
Other adjustments - Inflow
Total Cash Inflows
xxx
xxx
xxx
XXX
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
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Cash Outflows
Replenishment of Negotiated MDS Checks (for BTr)
xx
Remittance to National Treasury
xx
Payment of Expenses
xx
Payment of personnel services
xx
Payment of maintenance and other operating expenses
xx
Payment of financial expenses
xx
Payment of expenses pertaining to/incurred in the prior years
xx
Liquidation of prior year's cash advances
xx
Purchase of Inventories
xx
Purchase of inventories for sale
xx
Purchase of inventories for distribution
xx
Purchase of inventory held for consumption
xx
Purchase of raw materials inventory
xx
Purchase of Consumable Biological Assets
Purchase of livestock held for consumption/sale/distribution
Purchase of trees, plants and crops held for consumption/sale/distribution
Purchase of aquaculture
Purchase of other consumable biological assets
Grant of Cash Advances
Advances for operating expenses
Advances for payroll
Advances for special purpose/time-bound undertakings
Advances to officers and employees
Prepayments
xx
Advances to Contractors for repair and maintenance of property, plant and equipment (not capitalize
xx
Prepaid Rent
xx
Prepaid Registration
xx
Prepaid Interest
xx
Prepaid Insurance
xx
Other Prepayments
xx
Refund of Deposits
xx
Payment of deposits on letter o
xx
Payment of guaranty deposits
xx
Payment of other deposits
xx
Payment of Accounts Payables
xx
Remittance of Personnel Benefit Contributions and Mandatory Deductions
Remittance of taxes withheld not covered by TRA
Remittance to GSIS/Pag-IBIG/PhilHealth
Remittance of personnel benefits contributions
Remittance of other payables
Grant of Financial Assistance/Subsidy
xx
Subsidy to NGAs
xx
Grant of financial assistance to NGAs/LGUs/GOCCs
xx
Grant of financial assistance to NG0s/POs
xx
Payment of Internal Revenue Allotment
xx
Grant of other subsidies
xx
Release of Inter-Agency Fund Transfers
xx
Advances to Procurement Service
xx
Advances to other NGAs/GOCCs/LGUs for purchase of goods/services as authorized by law
xx
Release of funds to NGAs, GOCCs, LGUs for the implementation of projects
xx
Release of other inter-agency fund transfers
xx
Release of Intra-Agency Fund Transfers
xx
Issuance of Working Fund to foreign service posts and regional consular offices
xx
Issuance of NTCA by CO/ROs to ROs/OUs
xx
Issuance of funding checks by HO/CO/ROs to ROs/OUs
xx
Release of other infra-agency fund transfers
xx
Other Disbursements
xx
Refund of excess income
xx
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Refund of excess Working Fund/fund transfers/Trust Fund
Refund of bail bond
Refund of guaranty/security deposits
Refund of customers'deposit
Refund of cash advances
Other disbursements
Reversal of Unutilized NCA
Adjustments
Reversion/Return of unused NCA
Adjustment for dishonored checks
Adjustment for cash shortage
Reversing entry for unreleased checks in previous year
Other adjustments - Outflow
Total Cash Outflows
Net Cash Provided by (Used in) Operating Activities
Cash Flows from Investing Activities
Cash Inflows
Proceeds from Sale of Investment Property
Proceeds from Sale/Disposal of Property, Plant and Equipment
Sale of Investments
Proceeds from sale of stocks/bonds/marketable securities
Sale of investment in joint venture
Sale of investment in associates
Sale of other investments
Receipt of Cash Dividends
Proceeds from Matured/Return of Investments
Redemption of long term investments
Proceeds from matured investments
Proceeds from the return on investment in joint venture
Proceeds from the return on investment in associates
Collection of Long-Term Loan
Repayment of long term-loan
CC/GFI
Collection of long-term loans
Proceeds from Sale of Other Assets
Total Cash
Inflows
Cash Outflows
Purchase/Construction of Investment Property
Purchase/Construction of Property, Plant and Equipment
Purchase of land
Payment for land improvements
Construction of infrastructure assets
Construction of buildings and other structures
Purchase of machinery and equipment
Purchase of transportation equipment
Purchase of furniture, fixtures and books
Payments for leased assets improvements
Construction in progress
Construction/Acquistion of heritage assets
Purchase of other property, plant and equipment
Payment of right-of-way
Advances to contractors
Payment of guaranty deposit
Payment of retention fee to contractors
Payment of other fees charged to the projects
Payment of incidental expenses
Payment for rehabilitation of property, plant and equipment (capitalized repair)
Payment of accounts payable for the construction of property, plant and equipment
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX