Annex Al

TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY REGION 02

STATEMENT OF FINANCIAL POSITION SSP/IGP FUND (CORPORATE)

AS OF THE QUARTER ENDING MARCH 31, 2018

1 ASSETS

1 CURRENT ASSETS 01 CASH and Cash Equivalents P2,344,663.72

01 Cash on Hand Cash - Collecting Officers P2,850.00

Petty Cash P50,00000

02 Cash in Bank - Local Curiency Cash in Bank - Local Currency, Current Account P2,291,813.72

04 Treassury/Agency Cash Accounts Cash- Treasury/Agency Deposit, Regular P0.00 Cash- Treasury/Agency Deposit, Trust P0.00 Cash- Modified Disbursement System (MDS), Regular P0.00 Cash- Tax Remittance Advice P0.00

03 RECEIVABLE P2,437.50 01 Loans and Receivable Accounts

Accounts Receivable P0.00 Allowance for Impairment-Accounts Receivable P0.00

03 Inter - Agency Receivables Due from NGA5 P0.00 Due from GOCCs P0.00 Due from LGUs P0.00

04 Intra - Agency Receivables Due from Central Office P0.00 Due from Regional Offices P0.00 Due from Operating Units P0.00

05 Other Recevablec Receivables - Disallowances/Charges P0.00 Due from Officers and Employees P0.00 Other Receivables P2,437.50

04 INVENTORIES P1,133,748.39 01 Inventory Held for Sale

Merchandise Inventory P305,239.26 02 Inventory Held for Distribution

Textbooks and Instructional Materials for Distribution P0.00 Property and Equipment for Distribution P0.00 Other Supplies and Materials for Distribution P0.00

04 Inventory Held for Consumption Office Supplies Inventory P10,684.46 Accountable Forms, Plates and Stickers Inventory P134,360.00 Animal/Zoological Supplies Inventory P0.00 Food Supplies Inventory P0.00 Drugs and Medicines Inventory P0.00 Medical, Dental and Laboratory Supplies Inventory P0.00 Fuel, Oil, and Lubricants Inventory P0.00 Agricultural and Marine Supplies Inventory P0.00 Textbooks and Instructional Materials Inventory P0.00 Construction Materials Inventory P0.00 Other Supplies and Materials Inventory P550,736.67

05 Semi Expendable Machinery and Equipment Semi-Expandable Machinery and Equipment PO.00 Semi-Expandable Office Equipment P28,648.00 Semi-Expandable ICT Equipment P62,400.00 Semi-Expandable Technical and Scientific Equipment Semi-Expandable Other Machinery and Equipment P0.00 Semi-Expandable Furniture and Fixtures P41,680.00

TOTAL CURRENT ASSETS P3,480,849.61

06 PROPERTY, PLANT AND EQUIP! P7,217,003.84

01 Land Land P0.00

02 Land Improvements Land Improvements, Aquaculture Structures P0.00

Accumulated depreciation-Other Land P0.00 P0.00

Other Land Improvements P0.00 Accumulated depreciation-Other Land P0.00 P0.00

Water Supply Systems P0.00 Accumulated depreciation-Water Supply P0.00 P0.00

03 Infrastructure Assets Power Supply Systems P0.00

04 Buildings and Other Structures Buildings P0.00

Accumulated depreciation -Buildings P0.00 P0.00

School Buildings P19,056,279.00 Accumulated depreciation-School Buildings (3, 6779, 8) P5,381,479.16

Hospitals and Health Centers P0.00

Other Structures P0.00 Accumulated depreciation-Other 5tructure5 P0.00 P0.00

05 Machinery and Equipment Machinery P0.00

Accumulated depreciation-Machinery P0.00 P0.00

Office Equipment P1,908,038.45 Accumulated depreciation-Office Equipment O5, P846,634.43

Information and Communication Technology Equipment P867,496.92 Accumulated depreciation -IC7E (319 12, P556,106.30

Agricultural Forestry Equipment P0.00 Accumulated depreciation -Agricultural Forestry E P0.00 P0.00

Communication Equipment P118,243.50 Accumulated depreciation-Communication ('125, S,71. 79) (7,628.29)

Construction and Heavy Equipment P29,037.58 Accumulated depreciation-Construction and ( I)177 P12,189.86

Disaster Response and Rescue Equipment P0.00 Accumulated depreciation -DRRE P0.00 P0.00

Fiefighting Equipment P0.00 Medical Equipment P0.00

Accumulated depreciation-Medical Equipment P0.00 P0.00 Sports Equipment P0.00

Accumulated depreciation-Sports Equipment P0.00 P0.00 Technical and Scientific Equipment P0.00

Accumulated depreciation-Technical and P0.00 P0.00 Other Machinery and Equipment P1,245,416.85

Accumulated depreciation-Other Machinery and (1,089,779.34) P155,637.51 06 Transpo,tation and Equipment

Motor Vehicles P145,000.00 Accumulated depreciation-Motor Vehicles (91.833.34) P53,166.66

Other Transportation Equipment P441,000.00 Accumulated depreciation-Other Transportation 12 P189,820.00

07 Furnitures, Fixtures and Books Furnitures and Fixtures P151,662.26

Accumulated depreciation-Furnitures and (22 059. 05) P29,598.21 Books P0.00

Accumulated depreciation-Books P0.00 P0.00 08 Leased Assets

Leased Assets, Land P0.00 Leased Assets, Buildings and Other Structures P0.00

10 Construction in Progress Construction in Progress-Land Improvements P0.00 Construction in Progress-Buildings and Other Structures P0.00

99 Other Property, Plant and Equipment Work/Zoo Animals P0.00 Other Property, Plant and Equipment P0.00

Accumulated depreciation-Books P0.00 P0.00

07 BIOLOGICAL ASSETS

P0.00 01 Bearer Biological Assets

Breeding Stocks

P0.00 Trees, Plants and Crops

P0.00

99 OTHER ASSETS

P469,147.17 01 Advances

Advances for Operating Expenses

P0.00 Advances for Payroll

P0.00 Advances for Special Disbursing Officer

P0.00

Advances to Officers and Employees P0.00

02 Prepayments Prepaid Rent P0.00

Prepaid Insurance P0.00

Prepaid Interest P0.00

Advances to Contractors P0.00

Other Prepayments P0.00

Other Assets P459,147.17 Accumulated Impairment Losses-Other Assets P0.00 P459,147.17

03 Deposits Deposit on Letters of Credit P0.00

Guaranty Deposits P0.00

Other Deposits P10,000.00

TOTAL ASSETS P11,167,000.62

2 LIABILITIES

2 LIABILITIES 01 Financial Liabilities P161,165.97

01 Payables Accounts Payable P161,165.97 Due to Officers and Employees P0.00 Interest Payable P0.00

02 Inter-Agency Payables P23,123.78 01 Inter-Agency Payab/es

Due to BIR P22,123.78 Due to GSIS P0.00 Due to PAG - IBIG P0.00 Due to PHILHEALTh P0.00 Due to Other NGA5 P0.00 Due to GOCCs P0.00 Due to LGU5 P1,000.00

03 Intra-Agency Payables P0.00 01 Intra-Agency Payab/es

Due to Central Office P0.00 Due to Bureaus P0.00 Due to Operating Units P0.00

04 Deferred Credits/ Unearned Income P0.00 01 Deferred Credits

Other Deferred Credits P0.00

99 Other Payables P0.00 99 Other Payab/es

Other Payables P0.00

TOTAL LIABILITES P184,289.75

3 EQUITY

3 EQUITY 01 Government Equity

01 Government Equity Accumulated Surplus (Deficit) P10,982,710.87

03 Intermediate Accounts 01 Intermediate Accounts

Revenue and Expense Summary

TOTAL EQUITY P10,982,710.87

TOTAL LIABILITES and NET ASSETS/ EQUITY P11,167,000.62

Certified Correct By:

JOHN EZ G. ORRO, CPA Accounta'riVfV

Annex Al

TECHNICAL EDUCATION AND SKILLS DEVELOPMENT AUTHORITY REGION 02

STATEMENT OF FINANCIAL POSITION SSP/IGP FUND

(ms) AS OF THE QUARTER ENDING MARCH 31, 2018

1 ASSETS

1 CURRENT ASSETS 01 CASH and Cash Equivalents P18,482,299.57

01 Cash on Hand Cash - Collecting Officers P268,583.39 Petty Cash P125,000.00

02 Cash in Bank - Local Currency Cash in Bank - Local Currency, Current Account P18,088,716.18

04 T,assuIy/Agency Cash Accounts Cash- Treasury/Agency Deposit, Regular P0.00 Cash- Treasury/Agency Deposit, Trust P0.00 Cash- Modified Disbursement System (MDS), Regular P0.00 Cash- Tax Remittance Advice P0.00

03 RECEIVABLE P3,683,221.90 01 Loans and Receivable Accounts

Accounts Receivable P3,645,651.51 Allowance for Impairment-Accounts Receivable P0.00

03 Inter - Agency Receivables Due from NGAs P0.00 Due from GOCCs P0.00 Due from LGUs P0.00

04 Intra - Agency Receivables Due from Central Office P0.00 Due from Regional Offices P0.00 Due from Operating Units P0.00

05 Other Recevables Receivables - Disallowances/Charges P5,130.39 Due from Officers and Employees P32,440.00 Other Receivables P0.00

04 INVENTORIES P9,742,706.73 01 Inventory Held for Sale

Merchandise Inventory P0.00 02 Inventory Held for Distribution

Textbooks and Instructional Materials for Distribution P0.00 Property and Equipment for Distribution P0.00 Other Supplies and Materials for Distribution P0.00

04 Inventory Held for Consumption Office Supplies Inventory P132,911.99 Accountable Forms, Plates and Stickers Inventory P0.00 Animal/Zoological Supplies Inventory P0.00 Food Supplies Inventory P0.00 Drugs and Medicines Inventory P0.00 Medical, Dental and Laboratory Supplies Inventory P0.00 Fuel, Oil, and Lubricants Inventory P0.00 Agricultural and Marine Supplies Inventory P6,650.00 Textbooks and Instructional Materials Inventory P8,520,956.08 Construction Materials Inventory P890,218.66 Other Supplies and Materials Inventory P177,970.00

05 Semi Expendable Machinery and Equipment Semi-Expandable Machinery and Equipment P0.00 Semi-Expandable Office Equipment P14,000.00 Semi-Expandable ICT Equipment P0.00 Semi-Expandable Technical and Scientific Equipment Semi-Expandable Other Machinery and Equipment P0.00 Semi-Expandable Furniture and Fixtures P0.00

TOTAL CURRENT ASSETS P31,908,228.20

06 PROPERTY, PLANT AND EQUIPI P44,861,435.18

01 Land Land P0.00

02 Land Impro vements Land Improvements, Aquaculture Structures P118,372.92

Accumulated depreciation- Land Improvements (55257 P83,115.46 Other Land Improvements P1,830,706.10

Accumulated depreciation-Other Land (1,452 P378,263.35

Water Supply Systems P70,215.00 Accumulated depreciation-Water Supply (58. £271.15,: P12,143.87

03 Infrastructure Assets Power Supply Systems P0.00

04 Buildings and Other Structures Buildings P10,753,447.59

Accumulated depreciation-Buildings (1,860,866.12) P8,892,581.47 School Buildings P15,544,731.31

Accumulated depreciation-School Buildings (2,0.5_117 125 P13,490,601.43 Hospitals and Health Centers P0.00

Other Structures P2,901,112.73 Accumulated depreciation-Other Structures (491. 5C5 P2,409,508.54

05 Machinery and Equipment Machinery P2,119,962.00

Accumulated depreciation-Macfinely (6556 56) P1,468,353.14 Office Equipment P6,145,295.65

Accumulated depredation-Office Equipment (3,351,922.58) P2,793,373.07 Information and Communication Technology Equipment P4,943,625.14

Accumulated depredation-10F (2,555,544.95) P2,388,080.19 Agricultural Forestry Equipment P19,800.00

Accumulated depreciation -Agricultural Forestry E (1, 4 0.7(9 P18,389.25 Communication Equipment P0.00

Accumulated depreciatio-Communication P0.00 P0.00 Construction and Heavy Equipment P32,000.00

Accumulated depredatio-Construction and (960.0(9 P31,040.00 Disaster Response and Rescue Equipment P0.00

Accumulated depredation-ORRE P0.00 P0.00 Fiefighting Equipment P0.00 Medical Equipment P167,650.00

Accumulated depredation-Medical Equipment (158.5J1.5(9 P19,099.69 Sports Equipment P0.00

Accumulated depreciation -Spoils Equipment P0.00 P0.00 Technical and Scientific Equipment P2,290,102.50

Accumulated depreciation-Technical and ('861, 715. P1,428,309.31 Other Machinery and Equipment P3,105,033.00

Accumulated deprechtion -Other Machinery and (568,817.7(9 P2,536,140.21 06 Transpoitation and Equipment

Motor Vehicles P6,392,680.84 Accumulated depreciation-Motor Vehicles "7245527_3(9 P2,146,155.95

Other Transportation Equipment P0.00 Accumulated depreciation-Other Transportation PC. CC P0.00

07 Furnitures, Fixtures and Books Furnitures and Fixtures P1,396,720.90

Accumulated depreciation-Furnitures and (53565525) P861,063.63 Books P0.00

Accumulated depreciation-Books P0.00 P0.00 08 Leased Assets

Leased Assets, Land P0.00 Leased Assets, Buildings and Other Structures P0.00

10 Construction in Progress Construction in Progress-Land Improvements P0.00 Construction in Progress-Buildings and Other Structures P5,553,219.93

99 Other Property, Plant and Equipment Work/Zoo Animals P325,800.00 Other Property, Plant and Equipment P47,307.80

Accumulated depreciation-Books (21(zIS,':; P26,196.69

07 BIOLOGICAL ASSETS

P135,100.00 01 Bearer Biological Assets P0.00

Breeding Stocks P104,100.00 Trees, Plants and Crops P31,000.00

99 OTHER ASSETS

P897,453.77 01 Advances

Advances for Operating Expenses P0.00 Advances for Payroll

P0.00 Advances for Special Disbursing Officer P517,125.00

Advances to Officers and Employees P100,050.00 02 Prepayments

Prepaid Rent P0.00 Prepaid Insurance PO. 00 Prepaid Interest P0.00 Advances to Contractors po.00 Other Prepayments P0.00

Other Assets P280,278.77 Accumulated Impairment Losses-Other Assets P0.00 P280,278.77

03 Deposits Deposit on Letters of Credit PO.00 Guaranty Deposits Po.00 Other Deposits Po.00

TOTAL ASSETS P77,802,217.15

2 LIABILITIES

2 LIABILITIES 01 Financial Liabilities P190,362.05

01 Payables Accounts Payable P190,362.05 Due to Officers and Employees P0.00 Interest Payable po.00

02 Inter-Agency Payables P1,128,312.51 01 Inter-Agency Payables

Due to BIR P1,128,312.51 Due to GSIS P0.00 Due to PAG - IBIG P0.00 Due to PHILHEALTh P0.00 Due to Other NGAs P0.00 Due to GOCCs P0.00 Due to LGUs P0.00

03 Intra-Agency Payables P0.00 01 Intra-Agency Payablac

Due to Central Office P0.00 Due to Bureaus P0.00 Due to Operating Units P0.00

04 Deferred Credits/Unearned Income P128,000.00 01 Deferred Credits

Other Deferred Credits P128,000.00

99 Other Payables P1,600.00 99 Other Payabies

Other Payables P1,600.00

TOTAL LIABILITES P1,448,274.56

3 EQUITY

3 EQUITY 01 Government Equity

01 Government Equity Accumulated Surplus (Deficit) P76,353,942.59

03 Intermediate Accounts 01 Intermediate Accounts

Revenue and Expense Summary

TOTAL EQUITY P76,353,942.59

TOTAL LIABIL1TES and NET ASSETS/EQUITY P77,802,217.15

Certified Correct By:

JOHN 04 G. ORRO, CPA AccountS-rc'