Account Title

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

Other Prepaid Expenses Guaranty Deposits Other Current Assets Investments in Treasury Bills Investments in Stocks Investments in Bonds Other Investments and Marketable Securities Sinking Fund LandLand Improvements Accumulated Depreciation – Land ImprovementsElectrification, Power and Energy Structures Accumulated Depreciation - Electrification, Power and EnergyOffice Buildings Accumulated Depreciation - Office Buildings School Buildings Accumulated Depreciation - School Buildings Hospitals and Health Centers Accumulated Depreciation - Hospitals and Health Centers Markets and Slaughterhouses Accumulated Depreciation - Markets and Slaughterhouses Other Structures Accumulated Depreciation - Other StructuresLeasehold Improvements, Land Accumulated Depreciation - Leasehold Improvements, Land Leasehold Improvements, Buildings Accumulated Depreciation - Leasehold Improvements, Buildings Other Leasehold Improvements Accumulated Depreciation - Other Leasehold Improvements Office Equipment Accumulated Depreciation - Office Equipment Furniture and Fixtures Accumulated Depreciation - Furniture and Fixtures IT Equipment and Software Accumulated Depreciation - IT Equipment Library Books Accumulated Depreciation - Library Books Machineries Accumulated Depreciation - Machineries Agricultural, Fishery and Forestry Equipment Accumulated Depreciation - Agricultural, Fishery and ForestryCommunication Equipment Accumulated Depreciation - Communication Equipment Construction and Heavy Equipment Accumulated Depreciation - Construction and Heavy EquipmentFirefighting Equipment and Accessories Accumulated Depreciation - Firefighting Equipment and Accessories Hospital Equipment Accumulated Depreciation - Hospital EquipmentMedical, Dental and Laboratory Equipment Accumulated Depreciation - Medical, Dental and Laboratory Equipment Military and Police Equipment Accumulated Depreciation - Military and Police Equipment Sports Equipment Accumulated Depreciation - Sports Equipment Technical and Scientific Equipment Accumulated Depreciation - Technical and Scientific Equipment

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

Other Payables Mortgage Payable Bonds Payable - Domestic Bonds Payable - Foreign Loans Payable - Domestic

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

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

Office Supplies Expenses Accountable Forms Expenses Animal/Zoological Supplies Expenses Food Supplies Expenses Drugs and Medicines Expenses Medical, Dental and Laboratory Supplies Expenses Gasoline, Oil and Lubricants Expenses Agricultural Supplies Expenses Textbooks and Instructional Materials Expenses Military and Police Supplies Expenses Other Supplies Expenses Water Expenses Electricity Expenses Cooking Gas Expenses Postage and Deliveries Telephone Expenses - Landline Telephone Expenses - Mobile Internet Expenses Cable, Satellite, Telegraph, and Radio Expenses Membership Dues and Contributions to Organizations Awards and Indemnities Advertising Expenses Printing and Binding Expenses Rent Expenses Representation Expenses Transportation and Delivery Expenses Storage Expenses Subscriptions Expenses Survey Expenses Rewards and Other Claims Legal Services Auditing Services Consultancy Services Environment/Sanitary Services General Services Janitorial Services Security Services Other Professional Services Repairs and Maintenance - Land Improvements Repairs and Maintenance - Electrification, Power and Energy Structures Repairs and Maintenance - Office Buildings Repairs and Maintenance - School Buildings Repairs and Maintenance - Hospitals and Health Centers Repairs and Maintenance - Markets and Slaughterhouses Repairs and Maintenance - Other Structures Repairs and Maintenance - Leasehold Improvements, Land Repairs and Maintenance - Leasehold Improvements, Buildings Repairs and Maintenance - Other Leasehold Improvements Repairs and Maintenance - Office Equipment Repairs and Maintenance - Furniture and Fixtures Repairs and Maintenance - IT Equipment and Software Repairs and Maintenance - Machineries Repairs and Maintenance - Agricultural, Fishery and Forestry Equipment Repairs and Maintenance - Communication Equipment Repairs and Maintenance - Construction and Heavy Equipment Repairs and Maintenance - Firefighting Equipment and Accessories Repairs and Maintenance - Hospital Equipment

Repairs and Maintenance - Medical, Dental and Laboratory Equipment Repairs and Maintenance - Military and Police Equipment Repairs and Maintenance - Sports Equipment Repairs and Maintenance - Technical and Scientific Equipment Repairs and Maintenance - Other Machineries and Equipment Repairs and Maintenance - Motor Vehicles Repairs and Maintenance - Watercrafts Repairs and Maintenance - Other Transportation Equipment Repairs and Maintenance - Other Property, Plant and Equipment Repairs and Maintenance - Roads, Highways and Bridges Repairs and Maintenance - Parks, Plazas and Monuments Repairs and Maintenance - Ports, Lighthouses and Harbors Repairs and Maintenance - Artesian Wells, Reservoirs, Pumping Stations and ConduitsRepairs and Maintenance - Irrigation, Canals and Laterals Repairs and Maintenance - Flood Controls Repairs and Maintenance - Waterways, Aqueducts, Seawalls, Riverwalls and OthersRepairs and Maintenance - Other Public Infrastructures Repairs and Maintenance - Reforestation - Upland Repairs and Maintenance - Reforestation - Marshland/Swampland Subsidy to National Government Agencies Subsidy to Local Government Units Subsidy to Operating UnitsSubsidy to Government Owned and Controlled Corporations Subsidy to NGOs/POs Subsidy to Other Funds Donations Confidential Expenses Intelligence Expenses Extraordinary Expenses

Miscellaneous Expenses

Taxes, Duties and Licenses

Fidelity Bond Premiums

Insurance Expenses

Depreciation - Land Improvements

Depreciation - Electrification, Power and Energy Structures

Depreciation - Office Buildings

Depreciation - School Buildings

Depreciation - Hospitals and Health Centers

Depreciation - Markets and Slaughterhouses

Depreciation - Other Structures

Depreciation - Leasehold Improvements, Land

Depreciation - Leasehold Improvements, Buildings

Depreciation - Other Leasehold Improvements

Depreciation - Office Equipment

Depreciation - Furniture and Fixtures Depreciation - IT Equipment Depreciation - Library Books Depreciation -Machineries Depreciation - Agricultural, Fishery and Forestry Equipment Depreciation - Communication Equipment Depreciation - Construction and Heavy Equipment Depreciation - Firefighting Equipment and Accessories Depreciation - Hospital Equipment

Depreciation - Medical, Dental and Laboratory Equipment Depreciation - Military and Police Equipment Depreciation - Sports Equipment Depreciation - Technical and Scientific Equipment Depreciation - Other Machineries and Equipment Depreciation - Motor Vehicles Depreciation - Watercrafts Depreciation - Other Transportation Equipment Depreciation - Other Property, Plant and Equipment Obsolescence - IT SoftwareDiscount on Real Property Taxes Discount on Special Education Tax Loss of Assets Loss on Guaranty Other Maintenance and Operating Expenses Bank Charges Commitment Fees Documentary Stamps Expenses Interest Expenses Other Financial Charges

101103104106111112113115116117121122123124125126127128129136137138139144146148149151152153154155156157158159160161162163164165166167168169170176177178179180181182

Account No

185186189191192193197198201202302205305211311212312213313214314215315218318219319220320221321222322223323224324226326227327229329230330231331232332233333234334235335236336

240340241341244344248348250350251252253254255256257260261262264266267268269270271272273274275281282283284290401402403409412413414415416417418424426427429

439441442443444

445450451452455501511513581582583584585586587588589590591592593598599601602603605606608609611612613614615616617618619621622623624628 Bid Documents 629631632633634635636637638639640641642

643644648649652656657661662663664665666667668669670671678679682683684701702703704705706707711712713714715716717719720721722723724725731732733734738740742743749751752753754

755756757758759760761762763764765766767768771772773774775778779780781782783784785786787788791792793794795796797799802805811812813814815818819820821822823826827829830831832

833834835836840841844848850851852853854855856857860861862871874873875876877878881882883

884

891 ###

892 ###

893

902

905

911

912

913

914

915

918

919

920

921

922923924926927929930931932

933934935936940941944948950951954955961962969971972974975979