Revenue and Expense Summary 22,551,016.

72
Other Personnel Benefits 3,900.00
Traveling Expenses - Local 2,182,088.66
Training Expenses 1,420,652.42
Office Supplies Expenses 1,228,061.87
Accountable Forms Expenses 3,500.00
Drugs and Medicines Expenses 6,643.15
Fuel, Oil and Lubricants Expenses 261,234.29
Other Supplies and Materials Expenses 65,545.68
Water Expenses 190,744.00
Electricity Expenses 2,594,335.65
Postage and Courier Services 67,325.96
Telephone Expenses 1,482,946.80
Internet Subscription Expenses 355,108.00
Cable, Satelite, Telegraph and Radio Expenses 14,516.45
Extraordinary and Miscellaneous Expenses 117,600.00
Janitorial Services 296,106.60
Security Services 1,767,850.08
Other General Services 698,788.98
Repairs and Maintenance - Buildings and Other Structures 179,263.20
Repairs and Maintenance - Machinery and Equipment 68,005.60
Repairs and Maintenance - Transportation Equipment 260,304.06
Repairs and Maintenance - Furniture and Fixtures 1,200.00
Taxes, Duties and Licenses 16,346.24
Fidelity Bond Premiums 60,000.00
Insurance Expenses 806,119.58
Advertising Expenses 9,122.00
Printing and Publication Expenses 9,534.00
Representation Expenses 1,096,491.20
Subscripition Expenses 31,142.00
Other Maintenance and Operating Expenses 832,405.59
Depreciation - Buildings and Other Structures 2,968,643.28
Depreciation - Machinery and Equipment 2,961,007.21
Depreciation - Transportation Equipment 339,827.64
Depreciation - Furniture, Fixture and Books 154,656.53

Subsidy from National Government 16,320,525.07

Sibsidy from Other National Government Agencies 7,304,516.20
Revenue and Expense Summary 23,625,041.27

Revenue and Expense Summary 1,074,024.55

Accumulated Surplus/(Deficit) 1,074,024.55
 ABC AGENCY
DETAILED STATEMENT OF FINANCIAL PERFORMANCE
ALL FUNDS
FOR THE YEAR ENDED DECEMBER 31, 2015

Revenue -
Total Revenue -

Less: Current Operating Expenses

Personnel Services
Other Personnel Benefits
Other Personnel Benefits 3,900.00
Total Other Personnel Benefits 3,900.00

Total Personnel Services 3,900.00

Maintenance and Other Operating Expenses

Traveling Expenses
Traveling Expenses - Local 2,182,088.66
Total Traveling Expenses 2,182,088.66

Training and Scholarship Expenses

Training Expenses 1,420,652.42
Total Training and Scholarship Expenses 1,420,652.42

Supplies and Materials Expenses

Office Supplies Expenses 1,228,061.87
Accountable Forms Expenses 3,500.00
Drugs and Medicines Expenses 6,643.15
Fuel, Oil and Lubricants Expenses 261,234.29
Other Supplies and Materials Expenses 65,545.68
Total Supplies and Materials Expenses 1,564,984.99

Utility Expenses
Water Expenses 190,744.00
Electricity Expenses 2,594,335.65
Total Utility Expenses 2,785,079.65

Communication Expenses
Postage and Courier Expenses 67,325.96
Telephone Expenses 1,482,946.80
Internet Subscription Expenses 355,108.00
Cable, Satelite, Telegraph and Radio Expenses 14,516.45
Total Communication Expenses 1,919,897.21

Confidential, Intelligence and Extraordinary Expenses

 Extraordinary and Miscellaneous Expenses 117,600.00
Total Confidential, Intelligence and Extraordinary Expenses 117,600.00

General Services
Janitorial Services 296,106.60
Security Services 1,767,850.08
Other General Services 698,788.98
Total General Services 2,762,745.66

Repairs and Maintenance

Repairs and Maintenance - Buildings and Other Structures 179,263.20
Repairs and Maintenance - Machinery and Equipment 68,005.60
Repairs and Maintenance - Transportation Equipment 260,304.06
Repairs and Maintenance - Furniture and Fixtures 1,200.00
Total Repairs and Maintenance 508,772.86

Taxes, Insurance Premiums and Other Fees

Taxes, Duties and Licenses 16,346.24
Fidelity Bond Premiums 60,000.00
Insurance Expenses 806,119.58
Total Taxes, Insurance Premiums and Other Fees 882,465.82

Other Maintenance and Operating Expenses

Advertising Expenses 9,122.00
Printing and Publication Expenses 9,534.00
Representation Expenses 1,096,491.20
Subscripition Expenses 31,142.00
Other Maintenance and Operating Expenses 832,405.59
Total Other Maintenance and Operating Expenses 1,978,694.79

Total Maintenance and Other Operating Expenses 16,122,982.06

Non-Cash Expenses
Depreciation
Depreciation - Buildings and Other Structures 2,968,643.28
Depreciation - Machinery and Equipment 2,961,007.21
Depreciation - Transportation Equipment 339,827.64
Depreciation - Furniture, Fixture and Books 154,656.53
Total Depreciation 6,424,134.66

Total Non-Cash Expenses 6,424,134.66

Current Operating Expenses 22,551,016.72

Surplus (Deficit) from Current Operations (22,551,016.72)

Financial Assistance/Subsidy from NGAs, LGUs, GOCCs

 Subsidy from National Government 16,320,525.07
Sibsidy from Other National Government Agencies 7,304,516.20
Total Financial Assistance/Subsidy from NGAs, LGUs, GOCCs 23,625,041.27

Net Financial Assitance/Subsidy 23,625,041.27

Surplus (Deficit) for the period 1,074,024.55

(See accompanying Notes to Financial Statements.)

 ABC AGENCY
DETAILED STATEMENT OF FINANCIAL POSITION
ALL FUNDS
AS OF DECEMBER 31, 2015

ASSETS

Current Assets

Cash and Cash Equivalents 48,483,961.43

Cash on Hand 252.50

Cash-Collecting Officers 252.50

Cash in Bank - Local Currency 48,483,708.93

Cash in Bank-Local Curreny, Current Account 48,483,708.93

Receivables 86,290.96
Other Receivables 86,290.96
Other Receivables 86,290.96

Inventories 986,723.01
Inventory Held for Consumption 986,723.01
Office Supplies Inventory 839,850.70
Construction Materials Inventory 146,872.31

Total Current Assets 49,556,975.40

Non-Current Assets

Property, Plant and Equipment 108,337,060.28

Land 159,900.00
Land 159,900.00

Buildings and Other Structures 83,770,220.88

Buildings 82,787,645.58
Accumulated Depreciation-Buildings 21,404,240.70
Net Value 61,383,404.88
Hostels and Dormitories 23,286,350.95
Accumulated Depreciation-Hostels and Dormitories 6,165,769.79
Net Value 17,120,581.16
Other Structures 6,299,278.56
Accumulated Depreciation-Other Structures 1,033,043.72
Net Value 5,266,234.84
Machinery and Equipment 13,148,587.80
Office Equipment 3,331,114.75
Accumulated Depreciation-Office Equipment 2,125,199.56
Net Value 1,205,915.19
Information and Communications Technology Equipmen 29,601,672.72
Accumulated Depreciation-Information and
Communications Technology Equipment 22,485,502.90
Net Value 7,116,169.82
Communication Equipment 1,986,182.94
Accumulated Depreciation-Communication Equipment 1,192,746.21
Net Value 793,436.73
Medical Equipment 5,040.00
Accumulated Depreciation-Medical Equipment 1,472.99
Net Value 3,567.01
Printing Equipment 278,300.00
Accumulated Depreciation-Printing Equipment 238,384.09
Net Value 39,915.91
Sports Equipment 87,245.25
Accumulated Depreciation-Sports Equipment 60,556.60
Net Value 26,688.65
Technical and Scientific Equipment 555,679.93
Accumulated Depreciation-Technical and Scientific
Equipment 299,695.63
Net Value 255,984.30
Other Machinery and Equipment 6,965,091.75
Accumulated Depreciation-Other Machinery and
Equipment 3,258,181.56
Net Value 3,706,910.19

Transportation Equipment 3,472,460.01

Motor Vehicles 8,488,825.00
Accumulated Depreciation-Motor Vehicles 5,016,364.99
Net Value 3,472,460.01

Furniture and Fixtures 958,931.79

Furniture and Fixtures 2,979,940.95
Accumulated Depreciation-Furniture and Fixtures 2,027,256.00
Net Value 952,684.95
Books 53,018.50
Accumulated Depreciation-Books 46,771.66
Net Value 6,246.84

Other Property, Plant and Equipment 38,400.00

Other Property, Plant and Equipment 384,000.00
Accumulated Depreciation-Other Property, Plant and
Equipment 345,600.00
Net Value 38,400.00
 Construction in Progress 6,788,559.80
Construction in Progress-Buildings and Other Structures 6,788,559.80

Other Non-Current Assets 312,540.78

Prepayments 306,745.78
Prepaid Insurance 306,745.78

Other Assets 5,795.00

Other Assets 5,795.00

Total Non-Current Assets 108,649,601.06

TOTAL ASSETS 158,206,576.46

LIABILITIES

Liabilities

Current Liabilities

Financial Liabilities 1,014,167.06

Payables 1,014,167.06
Accounts Payable 470,967.95
Due to Officers and Employees 543,199.11

Inter-Agency Payables 125,459.32

Due to BIR 103,755.32
Due to NGAs 21,704.00

Intra-Agency Payable 3,241,564.56

Due to Central Office 3,241,564.56

Trust Liablities 186,555.42

Trust Liabilities 186,555.42

Other Payables 40,826,329.18

Other Payables 40,826,329.18

Total Current Liabilities 45,394,075.54

Non-Current Liabilities -

Total Non-Current Libalities -

 Total Liablilities 45,394,075.54

Total Assets less Total Liabilities 112,812,500.92

Net Assets/Equity
Equity
Government Equity 112,812,500.92
Accumulated Surplus/(Deficit) 112,812,500.92

Total Net Assets/Equity 112,812,500.92

(See accompanying Notes to Financial Statements.)