Professional Documents
Culture Documents
2015 AFR National Govt Volume I
2015 AFR National Govt Volume I
National Government
Volume I
TABLE OF CONTENTS
Page
I. INTRODUCTION 1
V. FINANCIAL STATEMENTS
Statement of Financial Position - CY 2015 and CY 2014 Restated 51
Statement of Financial Performance - CY 2015 and CY 2014 Restated 52
Statement of Cash Flows - CY 2015 and CY 2014 Restated 53
Statement of Changes in Net Assets/Equity - CY 2015 and CY 2014 Restated 54
Statement of Comparison of Budget and Actual Amounts 55
Notes to Financial Statements
Financial Position and Changes in Net Assets/Equity 56
Financial Performance 133
Cash Flows 147
Comparison of Budget and Actual Amounts 152
Annex A 154
i
ACRONYMS
ACRONYMS
ACEF Agricultural Competitiveness Enhancement Fund
ACPC Agricultural Credit Policy Council
ADB Asian Development Bank
AFP Armed Forces of the Philippines
AFR Annual Financial Report
AGPF Agricultural Guarantee Pool Fund
AITTP Agro-Industrial Technology Transfer Fund
AMCFP Agro Industry Modernization Credit Financing Program
AMLC Anti-Money Laundering Council
APT Asset Privatization Trust
ARDA Amended and Restated Definitive Agreement
ARMM Autonomous Region of Muslim Mindanao
BAC Bids and Awards Committee
BIR Bureau of Internal Revenue
BOC Bureau of Customs
BSF Bond Sinking Fund
BSP Bangko Sentral ng Pilipinas
BSU Batangas State University
BTr Bureau of the Treasury
BUB Bottoms Up Budgeting
CA Court of Appeals
CAAP Civil Aviation Authority of the Philippines
CARP Comprehensive Agrarian Reform Program
CB-BOL Central Bank Board of Liquidators
CE California Energy
CENRO Community Environment and Natural Resources Office
CHED Commission on Higher Education
CIB-FC Cash in Bank – Foreign Currency
CIB-FC - TD Cash in Bank – Foreign Currency, Time Deposit
CIIF Coconut Industry Investment Fund
CISFA Consolidated Inventory of Seized and Forfeited Assets
CO Central Office
COA Commission on Audit
CTA Court of Tax Appeal
DA Department of Agriculture
DBM Department of Budget and Management
DBP Development Bank of the Philippines
DENR Department of Environment and Natural Resources
DepEd Department of Education
DFA Department of Foreign Affairs
DFA-OSEC Department of Foreign Affairs – Office of the Secretary
DILG Department of Interior and Local Government
DND Department of National Defense
DOE Department of Energy
DOF Department of Finance
DOH Department of Health
ii
ACRONYMS
DOJ Department of Justice
DOLE Department of Labor and Employment
DOT Department of Tourism
DOTC Department of Transportation and Communications
DPWH Department of Public Works and Highways
DSWD Department of Social Welfare and Development
DTI Department of Trade and Industry
EIMPF Export Industry Modernization Program Fund
EMD Equipment Management Division
EO Executive Order
FCTD Foreign Currency Time Deposit
FOs Field Offices
FSD Foreign Swiss Deposited
FSs Financial Statements
FTD Fund Transfer Division
GAM Government Accounting Manual
GFIs Government Financial Institutions
GHI G. Holdings, Inc.
GHQ General Headquarter
GOCCs Government-Owned and/or Controlled Corporations
HIGC Home Insurance and Guaranty Corporation
HLURB Housing and Land Use Regulatory Board
HSDC Human Settlements Development Corporation
IMF International Monetary Fund
JEV Journal Entry Voucher
KALAHI CIDSS Kapit Bisig Laban sa Kahirapan – Comprehensive and
Integrated Delivery of Social Services
LBP Land Bank of the Philippines
LGUs Local Government Units
LRMC Light Rail Manila Consortium
LRT I Light Rail Transit I
LRTA Light Rail Transit Authority
LTFRB Land Transportation and Franchising Regulatory Board
LTO Land Transportation Office
MCCT Modified Conditional Cash Transfer
MDFO Municipal Development Fund Office
MDS Modified Disbursements System
MIGA Multilateral Investment Guarantee Agency
MRT3 Metro Rail Transit 3
MRTC Metro Rail Transit Corporation
MRTDC Metro Rail Transit Development Corporation
MWSS Metropolitan Waterworks and Sewerage System
NAIA Ninoy Aquino International Airport
NCDDP National Community-Driven Development Program
NDC National Development Company
NEDA National Economic Development Authority
NFA National Food Authority
iii
ACRONYMS
NG National Government
NGAs National Government Agencies
NIA National Irrigation Administration
NMIC Nonoc Mining and Industrial Corporation
NO National Office
OBSF Oil Price Stabilization Fund
OEO Other Executive Offices
OSEC Office of the Secretary
OUs Operating Units
PAGCOR Philippine Amusement and Gaming Corporation
PAMDEVCO Pamintuan Development Company
PARVI Pamplona Redwood and Veneer Corporation
PCF Petty Cash Fund
PCGG Presidential Commission on Good Government
PCIERRD Philippine Council Industry, Energy and Emerging Technology
Research and Development
PCOO Presidential Communications Operations Office
PCOs Public Calling Offices
PDAF Priority Development Assistance Fund
PENRO Provincial Environment and Natural Resources Office
PFPSI Philharbor Ferries and Port Services, Inc.
PMO Project Management Office
PNB Philippine National Bank
PNP Philippine National Police
PNRI Philippine Nuclear Research Institute
POL Petroleum, Oil and Lubricant
PPE Property, Plant, and Equipment
PPSAS Philippine Public Sector Accounting Standards
PSALM Power Sector Assets and Liabilities Management Corporation
PSB Philippine Savings Bank
PVAO Philippine Veterans Affairs Office
PVB Philippine Veterans Bank
RAD Revenue Accounting Division
RCO Revenue Collecting Officer
RO Regional Office
ROP Republic of the Philippines
ROs Regional Offices
RR Revenue Regulation
SCBAA Statement of Comparison of Budget and Actual Amounts
SCF Statement of Cash Flows
SCO Special Collecting Officer
SEI Science Education Institute
SGF Special Guaranty Fund
SL Subsidiary Ledger
SRF Special Reserved Fund
SSF Securities Stabilization Fund
iv
ACRONYMS
SUCs State Universities and Colleges
SWIP Small Water Impounding Project
TAD,SA Treasury/Agency Deposit, Special Account
TCCs Tax Credit Certificates
TD Time Deposit
TDM Tax Debit Memos
TOP Treasury of the Philippines
TRO Temporary Restraining Order
TSA Treasury Single Account
TWG Technical Working Group
UCI Unimasters Conglomeration, Inc.
UPS University of the Philippines System
WASH Water, Sanitation, and Hygiene
v
I. INTRODUCTION
INTRODUCTION
Legal Basis
Objectives
The AFR also provides the significant and common audit observations,
including the summary of audit opinions, as a result of audit conducted in each agency
and the corresponding recommendations to improve performance efficiency and
effectiveness in the delivery of services of NGAs to the general public.
1
Contents
This AFR features the second year implementation of the Philippine Public
Sector Accounting Standards (PPSAS) per COA Resolution No. 2014-003 dated
January 24, 2014 and the updates of the Philippine Government Chart of Accounts
under COA Circular 2015-007 dated October 22, 2015.
Methodologies
To facilitate the consolidation of FSs and reports, the COA-GAS developed the
Annual Financial Reporting System (AFRS), an on-line application tool that enables
the NGAs to submit their FSs and other reports required by COA. This system was
continuously enhanced.
2
Some Trial Balances (TBs) and FSs were uploaded by the agency accountants
to the AFRS, while some were submitted in printed and electronic copies. The
concerned COA-GAS analysts reviewed, analyzed and reconciled the uploaded TBs
and FSs as well as those received in printed and electronic copies and consolidate them
by department, by agency and by fund cluster. The consolidated agency TBs and FSs
for all funds are compared with the audited FSs and all discrepancies/deficiencies noted
are being communicated to the concerned auditors or accountants for their guidance
and appropriate actions.
Financial Statements
The overall consolidated financial data presented in this AFR were taken from
the 2015 and restated 2014 FSs of the NGAs which were prepared by the agency
accountants and budget officers in accordance with the PPSAS and in conformity with
the requirements of the enhanced Unified Accounts Code Structure and updated
Revised Chart of Accounts. Separate Trial Balances (TBs) and FSs were prepared and
submitted by the NGAs by fund cluster, as follows:
Since not all NGAs were able to submit TBs and FSs by fund cluster, we opted
not to present the consolidated FSs by fund cluster.
3
GOCCs. To ensure the accuracy of the budget data, reconciliation between the records
of the COA-GAS, DBM and the agencies were undertaken.
The data on NG debt were taken from the CY 2015 reports submitted by the
National Government Debt Accounting Division (NGDAD) and Debt Management
Analysis Division (DMAD) of the Bureau of the Treasury (BTr), such as:
Coverage
The financial data for this year’s AFR were obtained from the
advance/uploaded and audited copies of FSs and reports of 316 out of the total number
of 318 agencies. Only the Construction Industry Authority of the Philippines (CIAP)
under the Department of Trade of Industry, Provincial Agrarian Reform Office –
ARMM (Fund 158) under the Department of Agrarian Reform, and the Tourism
Promotions Board (TPB), a GOCC under the Department of Tourism, failed to submit
their FSs on or before the final deadline set by COA-GAS. This is the second
consecutive year that CIAP failed to submit its FSs and was not included in the AFR
for NG.
The TPB on the other hand, which received total allotments this year of
P1,130,552,000 is not maintaining a separate book for Special Account in the General
Fund (SAGF) hence, not included in this Report; transactions for a number of years
pertaining to receipts and utilizations of funds from the NG were integrated in its
Corporate Fund and were reported in the AFR for GOCCs instead. Considering that the
TPB is receiving regularly/annually allotments from the NG, the Chief Accountant was
advised to maintain a separate book and prepare FSs for SAGF starting CY 2016.
The General Fund of the National Irrigation Authority (NIA) and the SAGF of
Philippine Coconut Authority (PCA), both GOCCs under the Department of
Agriculture, are combined with their Corporate Funds, thus, are to be reported in the
AFR for GOCCs and not with the NG. This is in compliance with Presidential
Memorandum Order No. 70 dated May 5, 2014, “Providing for the Functions of the
Presidential Assistant for Food Security and Agricultural Modernization.” This is also
in consonance with the release of allotments by DBM under the Special Purpose Fund
(SPF) Budgetary Support to GOCCs of CY 2015 General Appropriations Act, R. A.
No. 10651, to the Bureau of the Treasury for NIA and PCA as NG subsidy.
5
II. FINANCIAL HIGHLIGHTS
FINANCIAL HIGHLIGHTS
6.354 T 6.177 T
7000
6000 4.818 T 4.489 T
5000
4000
3000
2000 (1.688 T)
(1.537 T)
1000
0
2015 2014
-1000
-2000
6
Table II-1 Current Assets
(in million pesos)
Amount
Particulars CY2014 Increase/ Percent
CY 2015
Restated (Decrease)
Cash and Cash Equivalent 584,634.76 749,293.63 (164,658.87) (21.98)
Investments 51,316.63 88,814.44 (37,497.82) (42.22)
Receivables 866,741.38 811,296.62 55,444.75 6.83
Inventories 52,831.93 40,051.21 12,780.72 31.91
Other Current Assets 79,271.26 50,901.12 28,370.14 55.74
Total Current Assets 1,634,795.96 1,740,357.02 (105,561.07) (6.07)
Difference between totals and sum of components is due to rounding off.
866.74 B
53.02%
52.83 B
51.32 B 3.23%
3.14% 584.63 B 79.27 B
35.76% 4.85%
7
billion or 34.63 percent, Other Non-Current Assets of P14.83 billion
or 10.25 percent, Intangible Assets – P1.31 billion or 173.49 percent
and Investment Property of P3.47 billion or more than 44 times,
respectively, and partially offset by a total reduction of P35.94
billion in Investments, Receivables and Biological Assets. Table II-2
shows the comparison of Non- Current Assets for CYs 2015 and
2014.
2.07 B 159.56 B
0.07% 5.01%
2.15 B
0.07%
1.062 T
33.37%
1.750 T
55%
202.88 B
6.37%
3.55 B
0.11%
Investments
Receivables
Investment Property
Property, Plant & Equipment
Biological Assets
Intangible Assets
8
Of the total PPE, the Construction in Progress and
Infrastructure Assets got the highest share at P718.78 billion or
22.58 percent and P513.08 billion or 16.12 percent, respectively.
9
Chart II-4 Composition of Current Liabilities
1.021T 119.46 B
82.91% 9.69%
210.69 B
17.09%
9.54B, 0.77%
39.13 B, 3.17%
37.85, 3.07%
4.71, 0.38%
10
likewise include the non-current portion of public debt, both foreign
and domestic in the amount of P5.045 trillion, of which, 99.97
percent or P5.044 trillion was reported by the BTr. Chart II-5 shows
the composition of Non-Current Liabilities.
11.68B
0.23%
5.046 T 75.32B
98.53% 17.09B
1.47%
0.33%
46.55B
0.91%
11
2.2 Financial Performance
12
Collections from Service and Business Income of P204.56 billion
posted an increment of P41.73 billion or 25.63 percent than last year’s
level of P162.82 billion. The comparison of Revenue collections for
CYs 2015 and 2014 is presented in Chart II-6.
1.824 T 1.716 T
2,000.00
1,500.00
1,000.00
204.56B
162.82B
500.00 48.23B 0.05B
0.01B 55.31B 0.28M
0.04 B
-
2015 2014
Tax Revenue
Service & Business Income
Shares, Grants and Donations
Miscellaneous Income
Gains
13
Chart II-7 - Total Expenses for CYs 2015 and 2014
692.46 B 636.82B
700.00
600.00 397.71B
500.00 325.09 B
400.00 234.29B 190.98B
300.00 82.61B
200.00 20.81B
100.00
-
2015 2014
Personnel Services
Maintenance & Other Operating Expenses
Financial Expenses
Non-Cash Expenses
.
2.3 Cash Flows
14
P2.035 trillion and 45.01 percent or P1.888 trillion pertain to collection
of income/revenue and receipt of NCA.
Accumulated Surplus/(Deficit)
(in million pesos)
FY 2015 FY 2014
Restated
Balance at January 1 (1,688,930.18) (1,997,855.36)
Changes in Accounting Policy (6,427.05) 12,390.09
Prior Period Adjustments/Unrecorded Income
and Expenses (12,903.06) (66,257.91)
Other Adjustments ___20,139.70 62,839.40
Restated Balances (1,688,120.59) (1,988,883.78)
Changes in Net Assets/Equity for Calendar
Year 130,120.11 300,820.22
Adjustment of Net Revenue recognized
directly in Net Asset/Equity (1,435.35) 49,118.65
Surplus/(Deficit) for the Period (3,256.88) 258,564.78
Total Recognized Revenue and Expenses for
the Period (4,692.23) 307,683.43
Others 134,812.34 (6,863.21)
Balance at December 31 (1,558,000.48) (1,688,063.56)
Difference between total and sum of components is due to rounding off.
15
2.5 Comparison of Budget and Actual Amounts
The Comparison of the Budget and Actual amounts presents the Receipts
and Payments classified into Budgeted Amounts (Original and Final) and the
Actual Amounts on Comparable Basis which pertain either to the actual
revenues or to the disbursements. The final budgeted amounts are then
compared with the actual amounts on comparable basis to get the difference or
variance thereof. Table II-7 shows the Comparison of Budget and Actual
Amounts for CY 2015.
For CY 2015, the Original and Final Budgeted Amounts under Receipts
totaled P2.334 trillion and P2.944 trillion, respectively, while the Actual
Amounts on Comparable Basis amounted to P2.936 trillion. The Variance
between the Final Targeted and Actual Revenue amounting to P8.36 billion
represents the under collections of the NG during the year.
For the year, the Original and Final Budgeted Amounts under Payments
amounted to P2.930 trillion and P3.185 trillion, respectively while the Actual
Amounts on Comparable Basis amounted to P2.167 trillion. The difference of
P1.018 trillion on Final Budget vs. Actual Budget represents the unreleased
appropriations, unobligated allotments and unpaid obligations for CY 2015.
For CY 2015, Payments exceeded the Receipts both for the Original and
Final Budgeted Amounts by P595.80 billion and P240.82 billion, respectively,
while Receipts were more than the Payments under the Actual Amounts by
P768.50 billion.
Table II-7 Comparison of Budget and Actual Amounts
(in million pesos)
Budgeted Amount Actual Amounts Difference Final
Particulars on Comparable Budget and
Original Final
Basis Actual Amounts
RECEIPTS
Tax Revenue 2,193,252.19 1,825,232.25 1,824,055.65 1,176.60
Service and Business
Income 138,439.66 190,223.58 181,396.12 8,827.47
Assistance and Subsidy - 1.41 1.41 -
Shares, Grants and
Donations 2,273.67 24,531.67 26,216.82 (1,685.15)
Gains 4.50 23.63 6.19 17.43
Others 38.54 903,971.90 903,948.15 23.75
Total Receipts 2,334,008.56 2,943,984.44 2,935,624.35 ____8,360.10
PAYMENTS
Personnel Services 689,683.92 693,347.38 664,023.12 29,324.26
Maintenance and Other 963,170.83 1,039,357.66 848,805.39 190,552.27
Operating Expenses
Capital Outlay 512,027.33 686,804.27 193,698.84 493,105.43
Financial Expenses 374,543.38 374,908.59 258,399.00 116,509.58
Debt Service Principal
Amortization 390,386.00 390,386.00 202,200.82 188,185.18
Total Payments 2,929,811.47 3,184,803.91 2,167,127.18 1,017,676.73
NET RECEIPTS/
(PAYMENTS) (595,802.90) (240,819.46) 768,497.17 (1,009,316.63)
Difference between totals and sum of components is due to rounding off.
16
III. APPROPRIATIONS,
ALLOTMENTS,
OBLIGATIONS AND
BALANCES
APPROPRIATIONS, ALLOTMENTS, OBLIGATIONS AND BALANCES
PS
P739.01B
CO 21.07%
P 1.265T
36.06%
MOOE
P 1.129T
32.18%
FE,
P 374.91B
10.69%
Sources of Appropriations
17
The Automatic Appropriations of P1.229 trillion was sourced from
various special laws and the General Provisions of the GAA providing
for funds to support obligations for purposes or projects which amounts
are not fixed by law.
18
(Table III.1, continued)
Prior Years’
Current Year’s Appropriations
Continuing Appropriations
Source
New General Automatic
Unreleased Allotted
Appropriations Appropriations
19
CY 2015 Appropriations vs. CY 2014
20
In terms of the highest amount of increase in appropriations, the
DPWH topped with P168.37 billion, followed by DBM, DepEd and
DSWD with P55.44 billion, P46.21 billion and P39.18 billion,
respectively. To fund the National and Local Elections held last May 9,
2016, the COMELEC topped the departments/offices with the highest
percentage increase in appropriations, at 177.70 percent. OP and NEDA
followed with 105.24 percent and 104.05 percent, respectively.
On the other hand, the three departments with the biggest amount
of decrease in appropriations are the following: DA – P17.05 billion,
DOF – P13.30 billion and DAR – P10.02 billion.
21
(Table III-3, continued)
Prior Years’
Current Year Appropriations Continuing
Department/ Appropriations
Office Agency Special Automatic
Specific Purpose Appro- Unre-
Total Allotted
Budget Funds priations leased
Other Executive
Offices 18.448 10.584 0.652 2.574 0.141 4.498
Commission on
Elections 18.372 16.815 0.231 0.150 - 1.177
Foreign Affairs 16.384 12.955 1.612 0.099 0.533 1.183
Congress of the
Philippines 15.252 12.658 0.226 0.325 0.320 1.723
Justice 14.817 11.326 2.157 0.828 0.058 0.448
Labor and
Employment 14.287 11.550 0.769 0.802 0.002 1.164
Office of the
President 12.241 2.568 8.069 0.035 - 1.569
National Economic
and Development
Authority 9.435 6.273 1.560 0.264 0.170 1.168
Commission on
Audit 9.313 7.754 0.707 0.757 - 0.096
Energy 7.401 3.510 0.039 1.178 - 2.674
Trade and Industry 5.369 3.734 0.251 0.124 0.770 0.490
Tourism 3.811 2.479 0.063 1.158 - 0.111
Metropolitan
Manila
Development
Authority 2.200 - 2.022 0.004 - 0.174
Office of the
Ombudsman 2.134 1.822 0.054 0.062 - 0.197
Civil Service
Commission 1.280 1.114 0.091 0.062 - 0.013
Presidential
Communications
Operations Office 1.257 1.111 0.095 0.045 - 0.006
Commission on
Human Rights 0.438 0.355 0.061 0.020 - 0.001
Office of the Vice-
President 0.253 0.223 0.005 0.004 - 0.021
Joint Legislative-
Executive Councils 0.003 0.003 @ - - @
Unreleased Special
Purpose Funds 321.747 - 184.642 - 137.104 -
Unreleased
Supplemental
Appropriations,
RA 10652 0.018 - - - 0.018 -
Total 3,507.798 1,347.379 515.446 1,229.189 222.937 192.847
Difference between totals and sum of components is due to rounding off.
@ - Less than P1 million
22
3.2 ALLOTMENTS – P3.147 trillion
FE CO
P 374.91B P 1.047T
11.91% 33.27%
MOOE
P 1.032T
33.27%
PS
P692.99B
22.02%
23
CY 2015 Allotments vs. CY 2014
Sources of Allotments
24
Table III – 5 Allotments, By Source and Allotment Class
(In million pesos)
Continuing
Current Year’s Appropriations Appropriations
Source
New General Automatic Unreleased Allotted
Appropriations Appropriations
General Appropriations 1,649,598.78 - 52,748.53 190,343.18
Agency Specific Budget 1,318,794.83 - 30,927.59 174,724.37
Personnel Services 475,020.97 - - 780.69
Maintenance and Other
Operating Expenses 379,611.84 - 1,436.07 55,863.00
Financial Expenses 1,701.06 - - 244.11
Capital Outlay 462,460.96 - 29,491.52 117,836.57
Special Purpose Funds 330,803.95 - 21,820.94 15,618.81
Personnel Services 183,425.02 - - 16.81
Maintenance and Other
Operating Expenses 140,708.19 - 15,358.69 6,638.94
Capital Outlay 6,670.74 - 6,462.25 8,963.06
Supplemental
Appropriations,
RA 10652 - - 22,449.90 -
Maintenance and Other
Operating Expenses - - 14,817.06 -
Financial Expenses - - 100.41 -
Capital Outlay - - 7,532.44 -
Automatic
Appropriations - 1,229,189.00 - 2,504.10
Retirement and Life
Insurance Premium - 32,666.14 - 16.22
Personnel Services - 32,666.14 - 16.22
Pension of Ex-Presidents/
Ex- Presidents Widows - 0.33 - -
Personnel Services - 0.33 - -
SAGF - 8,056.53 - 2,468.09
Personnel Services - 1,047.60 - -
Maintenance and Other
Operating Expenses - 6,144.71 - -
Financial Expenses - 0.01 - -
Capital Outlay - 864.21 - 2,468.09
Grants and Donations - 1,952.32 - 15.60
Personnel Services - 2.71 -
Maintenance and Other - -
Operating Expenses 925.01 15.05
Financial Expenses - @ -
Capital Outlay - 1,024.60 - 0.55
Tax Expenditure Fund
(Customs Duties and
Taxes) - 18,148.42 - -
25
(Table III-5, continued)
Continuing
Current Year’s Appropriations Appropriations
Source
New General Automatic Unreleased Allotted
Appropriations Appropriations
Maintenance and Other
Operating Expenses - 18,148.42 - -
Motor Vehicle Users
Charge - 14,399.77 - -
Personnel Services - 12.46 -
Maintenance and Other
Operating Expenses - 2,581.89 -
Capital Outlay - 11,805.42 -
Military Camp Sales
Proceeds Fund - 51.17 - 4.19
Maintenance and Other
Operating Expenses - 31.47 - -
Capital Outlay - 19.70 - 4.19
AFP Modernization Act
Trust Fund - 804.89 - -
Capital Outlay - 804.89 - -
Internal Revenue
Allotment - 389,860.43 - -
Maintenance and Other
Operating Expenses - 389,860.43 - -
Debt Service - 763,249.00 - -
Capital Outlay - 390,386.00 - -
Financial Expenses - 372,863.00 - -
Total 1,649,598.78 1,229,189.00 75,198.43 192,847.29
Personnel Services 658,445.99 33,729.24 - 813.72
Maintenance and Other
Operating Expenses 520,320.03 417,691.93 31,611.82 62,516.99
Financial Expenses 1,701.06 372,863.01 100.41 244.11
Capital Outlay 469,131.70 404,904.82 43,486.20 129,272.47
26
Total allotments from SPFs for the year amounted to P330.80
billion. Among the SPFs, the biggest amounts were released for BSGC –
P93.14 billion, PGF – 99.03 billion, and MPBF – P84.42 billion. The
breakdown of allotments from SPFs is presented in Table III - 6 below.
27
GOCCs with Budgetary Support from NG
28
(Table III-7, continued)
Budgetary Equity Tax
GOCCs Total
Support Investment Subsidy
Philippine Rice Research
Institute 518.00 518.00 - -
Tourism Promotions Board 500.00 500.00 - -
Philippine Heart Center 314.79 314.79 - -
National Kidney and
Transplant Institute 256.91 256.91 - -
Cultural Center of the
Philippines 208.00 208.00 - -
Lung Center of the
Philippines 191.27 191.27 - -
Center for International
Trade Expositions and
Missions 186.44 186.44 - -
Development Academy of
the Philippines 171.79 171.79 - -
National Dairy Authority 170.47 170.47 - -
Philippine Deposit
Insurance Corporation 166.28 166.28 - -
Mactan Cebu International
Airport Authority 118.56 118.56 - -
Authority of the Freeport
Area of Bataan 100.00 - 100.00 -
Small Business Corporation 100.00 100.00 - -
Zamboanga City Special
Economic Zone Authority 100.00 50.00 50.00 -
Philippine Institute for
Development Studies 73.18 73.18 - -
Philippine Institute of
Traditional and Alternative
Health Care 50.00 50.00 - -
Quedan and Rural Credit
Guarantee Corporation 42.78 42.78 - -
Southern Philippines
Development Authority 42.03 42.03 - -
Aurora Pacific Economic
Zone and Freeport
Authority 40.00 40.00 - -
Intercontinental
Broadcasting Corporation 23.57 23.57 - -
Philippine Center for
Economic Development 13.00 13.00 - -
Credit Information
Corporation 11.25 11.25 - -
Cagayan Economic Zone
Authority 8.89 8.89 - -
Philippine National
Railways 2.94 - - 2.94
Total 131,418.85 119,613.86 1,042.01 10,762.98
29
Allotments from Automatic Appropriations
Allotments of Departments/Offices
30
(Table III-8, continued)
Prior Years’
Current Year Appropriations Continuing
Department/ Appropriations
Office Agency Special Automatic
Unre-
Total Specific Purpose Appro- Allotted
leased
Budget Funds priations
Education 354.647 271.618 40.060 22.055 2.252 18.662
Interior and Local
Government 175.690 103.690 54.553 0.555 4.240 12.652
National Defense 162.295 96.049 61.832 1.794 - 2.621
Social Welfare
and Development 142.837 107.701 14.949 0.467 4.080 15.639
Transportation
and
Communications 79.597 53.112 2.011 3.385 1.883 19.205
Health 73.696 56.486 6.371 2.380 0.089 8.369
Agriculture 56.637 41.042 1.321 1.087 0.580 12.607
State Universities
and Colleges 54.140 41.975 4.751 2.280 1.629 3.505
Autonomous
Region in Muslim
Mindanao 28.984 26.100 2.262 0.210 0.413 -
Environment and
Natural Resources 27.069 21.145 1.366 0.620 1.213 2.725
The Judiciary 25.258 20.261 1.695 0.786 - 2.516
Science and
Technology 20.462 17.578 0.454 0.225 0.320 1.885
Agrarian Reform 15.007 10.158 0.223 0.324 - 4.302
Other Executive
Offices 17.954 10.090 0.652 2.574 0.141 4.498
Commission on
Elections 18.372 16.815 0.231 0.150 - 1.177
Foreign Affairs 16.094 12.665 1.612 0.099 0.533 1.183
Congress of the
Philippines 15.252 12.658 0.226 0.325 0.320 1.723
Justice 14.725 11.234 2.157 0.828 0.058 0.448
Labor and
Employment 14.280 11.546 0.769 0.802 - 1.164
Office of the
President 12.241 2.568 8.069 0.035 - 1.569
National
Economic and
Development
Authority 9.245 6.082 1.560 0.264 0.170 1.168
Commission on
Audit 9.313 7.754 0.707 0.757 - 0.096
Energy 7.401 3.510 0.039 1.178 - 2.674
Trade and
Industry 5.369 3.734 0.251 0.124 0.770 0.490
Tourism 3.811 2.479 0.063 1.158 - 0.111
Metropolitan
Manila
Development
Authority 2.200 - 2.022 0.004 - 0.174
31
(Table III-8, continued)
Prior Years’
Current Year Appropriations Continuing
Department/ Appropriations
Office Agency Special Automatic
Unre-
Total Specific Purpose Appro- Allotted
leased
Budget Funds priations
Office of the
Ombudsman 2.134 1.822 0.054 0.062 - 0.197
Civil Service
Commission 1.280 1.114 0.091 0.062 - 0.013
Presidential
Communications
Operations Office 1.133 0.987 0.095 0.045 - 0.006
Commission on
Human Rights 0.438 0.355 0.061 0.020 - 0.001
Office of the
Vice-President 0.253 0.223 0.005 0.004 - 0.021
Joint Legislative-
Executive
Councils 0.003 0.003 @ - - @
Total 3,146.834 1,318.795 330.804 1,229.189 75.198 192.847
Difference between totals and sum of components is due to rounding off.
@ - Less than P1 million
32
(Table III-9, continued)
Current Year’s Continuing
Source Appropriations
Appropriations
Maintenance and Other Operating Expenses 1,703.51 6,690.61
Financial Expenses - -
Capital Outlay 26,475.56 3,925.54
Special Purpose Funds 184,642.13 137,104.50
Personnel Services 45,617.19 -
Maintenance and Other Operating Expenses 72,589.48 15,668.43
Capital Outlay 66,435.46 121,436.07
Supplemental Appropriations, RA 10652 - 17.70
Maintenance and Other Operating Expenses - 17.70
Capital Outlay - @
Total 213,225.87 147,738.36
@ - Less than P1 million
Difference between totals and sum of components is due to rounding off.
Prior Year’s
Current Year’s
Continuing
Particulars Total Appropriations
Appropriations
R. A. No. 10651
R. A. No. 10633
33
(Table III-10, continued)
Prior Year’s
Current Year’s
Continuing
Particulars Total Appropriations
Appropriations
R. A. No. 10651
R. A. No. 10633
B. Special Shares of LGUs in
the Proceeds of National
Taxes 25,394.43 22,291.33 3,103.10
Maintenance and Other
Operating Expenses 25,394.43 22,291.33 3,103.10
- Share in Tobacco
Excise Tax pursuant to
R.A. No. 7171 (Virginia
Tobacco) 10,190.97 10,190.97 -
- Share in Tobacco
Excise Tax pursuant to
R.A. No. 10351 (Burley
and Native Tobacco) 503.88 503.88 -
- Share in the Utilization
and Development of
National Wealth under
R. A. No. 7160 and R.
A. No. 9513 1,731.95 1,101.72 630.23
- Share in the Gross
Income Taxes paid by
all Businesses and
Enterprises within the
ECOZONES pursuant
to R. A. No. 7922 1.23 0.97 0.26
- Share in Value Added
Tax pursuant to R. A.
No. 7643 12,950.42 10,492.87 2,457.55
- Share in Value Added
Tax in Lieu of
Franchise Tax pursuant
to R. A. No. 7953 and
R. A. No. 8407 15.97 0.92 15.06
- Prior Year’s
Obligations @ @ @
C. Barangay Officials Death
Benefits Fund 54.04 26.43 27.60
Maintenance and Other
Operating Expenses 54.04 26.43 27.60
D. Local Government Support
Fund 332.87 232.56 100.31
Maintenance and Other
Operating Expenses 332.87 232.56 100.31
E. Special Shares of LGUs in
the Proceeds of Fire Code
Fees 400.00 200.00 200.00
Maintenance and Other
Operating Expenses 400.00 200.00 200.00
Contingent Fund 1,086.34 1,085.44 0.90
Maintenance and Other Operating
Expenses 81.34 80.44 0.90
Capital Outlay 1,005.00 1,005.00 -
34
(Table III-10, continued)
Prior Year’s
Current Year’s
Continuing
Particulars Total Appropriations
Appropriations
R. A. No. 10651
R. A. No. 10633
DepEd School Building Program @ - @
Capital Outlay @ - @
E-Government Fund 1,372.27 778.87 593.41
Maintenance and Other Operating
Expenses 687.47 191.71 495.76
Capital Outlay 684.81 587.16 97.65
Feasibility Studies Fund 27.62 - 27.62
Maintenance and Other Operating
Expenses 27.62 - 27.62
International Commitments Fund 1,437.61 1,353.86 83.75
Maintenance and Other Operating
Expenses 327.49 243.74 83.75
Capital Outlay 1,110.12 1,110.12 -
Miscellaneous Personnel Benefits
Fund (MPBF) 19,429.84 19,429.84 -
Personnel Services 19,429.84 19,429.84 -
National Disaster Risk Reduction and
Management Fund /Calamity Fund
(NDRRMF) 5,099.21 5,093.31 5.90
Maintenance and Other Operating
Expenses 1,751.48 1,769.08 (17.60)
Capital Outlay 3,347.73 3,324.22 23.50
Retirement Benefits Fund (Pension
and Gratuity Fund) – RBF (PGF) 27,639.37 27,639.37 -
Personnel Services 26,187.35 26,187.35 -
Maintenance and Other Operating
Expenses 1,452.02 1,452.02 -
Rehabilitation and Reconstruction
Program (RRF) 4,567.33 286.03 4,281.30
Maintenance and Other Operating
Expenses (1,192.02) 166.03 (1,358.04)
Capital Outlay 5,759.34 120.00 5,639.34
Unprogrammed Fund 227,264.89 99,488.28 127,776.61
Maintenance and Other Operating
Expenses 52,250.12 39,267.08 12,983.04
Capital Outlay 175,014.77 60,221.20 114,793.57
- Budgetary Support to
GOCCs 8,043.80 5,060.76 2,983.04
Maintenance and Other
Operating Expenses 8,033.29 5,050.25 2,983.04
Capital Outlay 10.51 10.51 -
- Support to Foreign-
Assisted Projects 3,095.32 3,095.32 -
Maintenance and Other
Operating Expenses 500.00 500.00 -
Capital Outlay 2,595.32 2,595.32 -
- Support for Infrastructure
Projects and Social
Programs 32,613.81 12,657.87 19,955.94
Maintenance and Other
Operating Expenses 38.39 38.39 -
35
(Table III-10, continued)
Prior Year’s
Current Year’s
Continuing
Particulars Total Appropriations
Appropriations
R. A. No. 10651
R. A. No. 10633
Capital Outlay 32,575.42 12,619.48 19,955.94
- AFP Modernization
Program 10,055.57 10,000.00 55.57
Maintenance and Other
Operating Expenses 500.00 500.00 -
Capital Outlay 9,555.57 9,500.00 55.57
- Debt Management Program 1,000.00 - 1,000.00
Capital Outlay 1,000.00 - 1,000.00
- Risk Management Program 50,000.00 30,000.00 20,000.00
Maintenance and Other
Operating Expenses 10,000.00 10,000.00 -
Capital Outlay 40,000.00 20,000.00 20,000.00
- Disaster Relief and
Mitigation Fund 3,000.00 - 3,000.00
Maintenance and Other
Operating Expenses 3,000.00 - 3,000.00
- General Fund Adjustments
(GFA) for Use of Excess
Income by Agencies 464.27 182.21 282.06
Maintenance and Other
Operating Expenses 99.84 99.84 -
Capital Outlay 364.43 82.37 282.06
- Payment of Taxes under
BOT Contract of MRT 3 6,520.00 6,520.00 -
Maintenance and Other
Operating Expenses 6,520.00 6,520.00 -
- Rehabilitation and
Reconstruction
Fund/Program 85,064.60 5,064.60 80,000.00
Maintenance and Other
Operating Expenses 7,174.60 674.60 6,500.00
Capital Outlay 77,890.00 4,390.00 73,500.00
- Peoples’s Survival Fund 500.00 - 500.00
Maintenance and Other
Operating Expenses 500.00 - 500.00
- MRT 3 Rehabilitation and
Reconstruction Fund 7,428.76 7,428.76 -
Maintenance and Other
Operating Expenses 4,000.00 4,000.00 -
Capital Outlay 3,428.76 3,428.76 -
- Trade Remedies Fund 4,384.00 4,384.00 -
Maintenance and Other
Operating Expenses 4,384.00 4,384.00 -
- Share of the DOH from the
Incremental Revenue from
Excise Tax 10,694.75 10,694.75 -
Maintenance and Other
Operating Expenses 7,500.00 7,500.00 -
36
(Table III-10, continued)
Prior Year’s
Current Year’s
Continuing
Particulars Total Appropriations
Appropriations
R. A. No. 10651
R. A. No. 10633
Capital Outlay 3,194.75 3,194.75 -
- Equity Value Buy-out of
the Metro Rail Transit
Corporation 4,400.00 4,400.00 -
Capital Outlay 4,400.00 4,400.00 -
Total 321,746.64 184,642.13 137,104.50
Difference between totals and sum of components is due to rounding off.
@ - Less than P1 million
37
Table III-12 Unreleased Appropriations, by Department/Office
(In million pesos)
PY’s
Continuing
Current Year’s Appropriations
Appropria-
Department/Office Total
tions
For For For
Total
Reversion Retention Reversion
Public Works and
Highways 19,518.79 15,887.58 - 15,887.58 3,631.22
Agrarian Reform 5,413.56 101.00 - 101.00 5,312.56
National Defense 4,076.06 3,876.06 - 3,876.06 200.00
Health 3,492.89 3,492.89 0.35 3,492.54 -
Environment and Natural
Resources 1,299.37 70.69 - 70.69 1,228.68
Education 1,220.25 1,215.25 0.38 1,214.87 5.00
Interior and Local
Government 1,016.05 982.35 247.35 735.00 33.70
Agriculture 1,007.52 896.50 896.50 111.02
Finance 613.45 542.16 0.70 541.46 71.29
Other Executive Offices 493.76 493.76 - 493.76 -
State Universities and
Colleges 323.33 304.32 7.33 296.99 19.01
Foreign Affairs 290.05 290.05 - 290.05 -
National Economic and
Development Authority 190.48 190.48 - 190.48 -
Presidential
Communications
Operations Office 123.83 123.83 123.83 - -
Justice 91.58 91.58 - 91.58 -
Autonomous Region in
Muslim Mindanao 20.45 20.45 20.45 - -
Labor and Employment 6.28 4.28 4.28 - 2.00
Science and Technology 1.66 - - - 1.66
Energy 0.50 0.50 0.50
Special Purpose Funds 321,746.64 184,642.13 45,617.19 139,024.94 137,104.50
Supplemental
Appropriations 17.70 - - - 17.70
Total 360,964.23 213,225.87 46,021.86 167,204.01 147,738.36
Difference between totals and sum of components is due to rounding off.
38
Chart III-3 Obligations, by Allotment Class
MOOE
P 935.16B
36.62%
FE
P259.01B
10.14%
PS
P681.99B
26.70% CO
P677.86B
26.54%
39
(Table III-13, continued)
Current Year’s Continuing
Appropriations Appropriations
Source
New General Automatic
Unreleased Allotted
Appropriations Appropriations
Maintenance and Other
Operating Expenses 137,207.37 - 15,284.50 6,156.58
Capital Outlay 3,930.46 - 6,030.84 7,680.77
Supplemental Appropriations,
RA 10652 - - 21,759.57 -
Maintenance and Other
Operating Expenses - - 14,687.52 -
Financial Expenses - - 100.41 -
Capital Outlay - - 6,971.65 -
Automatic Appropriations - 919,320.97 - 1,999.59
Retirement and Life Insurance
Premium (RLIP) - 31,423.86 - 12.78
Personnel Services - 31,423.86 - 12.78
Pension of Ex-Presidents/Ex-
Presidents Widows - 0.29 - -
Personnel Services - 0.29 - -
SAGF - 7,276.35 - 1,967.24
Personnel Services - 1,044.05 - -
Maintenance and Other
Operating Expenses - 5,482.13 - -
Financial Expenses - @ - -
Capital Outlay - 750.17 - 1,967.24
Grants and Donations - 1,530.08 - 15.60
Personnel Services - 2.20 - -
Maintenance and Other
Operating Expenses - 646.89 - 15.05
Financial Expenses - @ - 0.55
Capital Outlay - 880.99 - -
Tax Expenditure Fund
(Customs Duties and Taxes) - 18,146.91 - -
Maintenance and Other
Operating Expenses - 18,146.91 - -
Motor Vehicle Users Charge - 11,529.76 - -
Personnel Services - 10.26 - -
Maintenance and Other
Operating Expenses - 2,316.59 - -
Capital Outlay - 9,202.92 - -
Military Camp Sales Proceeds
Fund - 39.92 - 3.97
Maintenance and Other
Operating Expenses - 27.91 - -
Capital Outlay - 12.01 - 3.97
AFP Modernization Act Trust
Fund - 56.51 - -
Capital Outlay - 56.51 - -
Internal Revenue Allotment - 389,858.35 - -
Maintenance and Other
Operating Expenses - 389,858.35 - -
Debt Service - 459,458.94 - -
Capital Outlay - 202,200.82 - -
Financial Expenses - 257,258.12 - -
Total 1,436,591.83 919,320.97 70,429.69 127,676.71
Difference between totals and sum of components is due to rounding off.
40
CY 2015 Obligations vs. CY 2014
Overdraft in Allotments
41
Table III-15 Obligations Not Covered by Allotments
(in thousand pesos)
Agencies Total PS MOOE CO
Environment and
Natural Resources 3,382.06 3,382.06 - -
Environmental
Management Bureau 3,382.06 3,382.06 - -
Finance 1,012,524.63 - 1,012,524.63 -
Bureau of the
Treasury (NG) 1,012,524.63 - 1,012,524.63 -
Justice 4,903.81 4,903.81 - -
Bureau of Corrections 4,378.59 4,378.59 - -
Office of the Solicitor
General 525.22 525.22 - -
Social Welfare and
Development 387.39 387.39 - -
Inter-Country
Adoption Board 387.39 387.39 - -
Other Executive Offices 34.60 34.60 - -
Commission on
Higher Education 34.60 34.60 - -
Metropolitan Manila
Development
Authority 109,883.44 - 63,571.49 46,311.95
Total 1,131,115.92 8,707.85 1,076,096.12 46,311.95
Difference between totals and sum of components is due to rounding off.
42
(Table III-16, continued)
Prior Years’
Current Year Appropriations Continuing
Appropriations
Department/ Office
Agency Special Automatic
Unre-
Total Specific Purpose Appro- Allotted
leased
Budget Funds priations
Social Welfare and
Development 124.338 92.846 13.540 0.399 4.059 13.494
Health 64.511 48.338 5.992 2.250 0.089 7.841
State Universities
and Colleges 47.572 36.199 4.656 2.192 1.419 3.106
Agriculture 46.380 35.110 1.114 1.038 0.578 8.541
Transportation and
Communications 44.626 28.695 1.992 3.018 1.814 9.107
Autonomous Region
in Muslim
Mindanao 28.887 26.003 2.262 0.210 0.413 -
Environment and
Natural Resources 23.850 18.656 1.360 0.570 1.213 2.051
The Judiciary 20.688 17.979 1.683 0.782 - 0.244
Science and
Technology 16.955 14.245 0.371 0.223 0.319 1.797
Other Executive
Offices 16.375 9.073 0.637 2.503 0.125 4.037
Foreign Affairs 14.594 11.444 1.600 0.099 0.511 0.939
Justice 13.862 10.539 2.100 0.807 0.057 0.358
Labor and
Employment 13.362 10.736 0.756 0.798 - 1.072
Commission on
Elections 12.987 12.174 0.231 0.150 - 0.432
Congress of the
Philippines 12.415 10.052 0.218 0.324 0.320 1.501
Commission on
Audit 8.757 7.515 0.707 0.444 - 0.092
Office of the
President 8.563 1.846 5.275 0.035 - 1.408
Agrarian Reform 8.402 6.854 0.222 0.262 - 1.064
National Economic
and Development
Authority 7.727 4.812 1.542 0.251 0.148 0.973
Trade and Industry 4.122 3.311 0.248 0.114 - 0.448
Tourism 3.581 2.308 0.051 1.155 - 0.067
Energy 2.828 0.808 0.039 0.700 - 1.280
Metropolitan Manila
Development
Authority 2.245 - 2.132 0.002 - 0.111
Office of the
Ombudsman 1.796 1.573 0.054 0.060 - 0.109
Civil Service
Commission 1.213 1.048 0.091 0.061 - 0.013
Presidential
Communications
Operations Office 1.127 0.984 0.095 0.043 - 0.005
Commission on
Human Rights 0.432 0.349 0.061 0.020 - 0.001
43
(Table III-16, continued)
Prior Years’
Current Year Appropriations Continuing
Appropriations
Department/ Office
Agency Special Automatic
Unre-
Total Specific Purpose Appro- Allotted
leased
Budget Funds priations
Office of the Vice-
President 0.229 0.214 0.005 0.004 - 0.007
Joint Legislative-
Executive Councils 0.002 0.002 @ - - @
Total 2,554.019 1,115.442 321.150 919.321 70.430 127.677
Difference between totals and sum of components is due to rounding off.
@ - Less than P1 million
44
Funding Source of Unobligated Balances
45
(Table III-18, continued)
Current Year’s Appropriations Continuing
Appropriations
Source
New General Automatic
Unreleased Allotted
Appropriations Appropriations
Motor Vehicle Users Charge - 2,870.01 - -
Personnel Services - 2.20 - -
Maintenance and Other
Operating Expenses - 265.30 - -
Capital Outlay - 2,602.51 - -
Military Camp Sales Proceeds
Fund - 11.25 - 0.23
Maintenance and Other
Operating Expenses - 3.56 - -
Capital Outlay - 7.69 - 0.23
AFP Modernization Act Trust
Fund - 748.38 - -
Capital Outlay - 748.38 - -
Internal Revenue Allotment - 2.08 - -
Maintenance and Other
Operating Expenses - 2.08 - -
Debt Service - 303,790.06 - -
Capital Outlay - 188,185.18 - -
Financial Expenses - 115,604.88 - -
Total 214,137.57 309,868.53 4,768.74 65,170.58
Difference between totals and sum of components is due to rounding off.
46
(Table III-19, continued)
Prior Years’ Continuing
Current Year Appropriations Appropriations
Department/ Office Agency Special Automatic
Unre-
Total Specific Purpose Appro- Allotted
leased
Budget Funds priations
State Universities and
Colleges 6.568 5.776 0.095 0.087 0.210 0.400
Agrarian Reform 6.605 3.304 0.002 0.061 - 3.238
Commission on
Elections 5.386 4.641 - - - 0.745
Energy 4.572 2.701 @ 0.477 1.394
The Judiciary 4.570 2.282 0.012 0.004 - 2.272
Office of the President 3.678 0.722 2.794 @ - 0.161
Science and
Technology 3.507 3.333 0.082 0.002 0.002 0.088
Environment and
Natural Resources 3.222 2.489 0.009 0.050 @ 0.674
Congress of the
Philippines 2.837 2.606 0.008 0.001 @ 0.221
Other Executive
Offices 1.580 1.017 0.015 0.070 0.016 0.462
National Economic
and Development
Authority 1.518 1.270 0.017 0.013 0.021 0.196
Foreign Affairs 1.499 1.220 0.013 @ 0.022 0.244
Trade and Industry 1.247 0.423 0.003 0.009 0.770 0.042
Labor and
Employment 0.918 0.809 0.013 0.004 - 0.092
Justice 0.868 0.699 0.058 0.021 0.001 0.089
Budget and
Management 0.799 0.568 0.210 0.007 @ 0.013
Commission on Audit 0.556 0.239 @ 0.313 - 0.003
Office of the
Ombudsman 0.339 0.249 @ 0.002 - 0.088
Tourism 0.230 0.171 0.012 0.003 0.044
Autonomous Region
in Muslim Mindanao 0.097 0.097 - - - -
Civil Service
Commission 0.067 0.066 @ 0.001 - -
Metropolitan Manila
Development
Authority 0.065 - @ 0.002 - 0.063
Office of the Vice-
President 0.024 0.009 @ @ - 0.015
Presidential
Communications
Operations Office 0.006 0.003 @. 0.002 - 0.001
Commission on 0.006 0.006 - - - -
Human Rights
Joint Legislative-
Executive Councils 0.001 0.001 - - - @
Total 593.945 203.358 10.780 309.868 4.769 65.171
Difference between totals and sum of components is due to rounding off.
@ - Less than P1 million
47
IV. CURRENT SURPLUS OF
THE NATIONAL
GOVERNMENT
CURRENT SURPLUS OF THE NATIONAL GOVERNMENT
1. Legal Framework
Section 2 (1), Article IX-D of the 1987 Philippine Constitution mandates the
Commission on Audit to “keep the general accounts of the Government x x x.”
These Registries, show at any time the amounts of the: (1) revenues generated
by the NGAs that accrue to the General Fund, including grants, (2) domestic and
foreign loans of the National Government, (3) appropriations authorized by the
Congress, (4) allotments released by the Department of Budget and Management
(DBM) to the various agencies of the government out of the authorized
appropriations, (5) obligations incurred and paid by the agencies out of the released
allotments, and (5) unreleased and unobligated balances of the authorized
appropriations.
The amounts of appropriations and allotments in the RAPAL and RATSPF are
reconciled periodically with the data of the DBM and with the NGAs Quarterly
Budget and Financial Accountability Reports prescribed in COA-DBM Joint Circular
No. 2013-1 dated March 13, 2013, and as modified under COA-DBM Joint Circular
No. 2014-1 dated July 2, 2014.
At the end of the year, based on the Registries, the GAS prepares the overall
Statement of Appropriations, Allotments, Obligations, Disbursements and Balances
and the Statement of Current Surplus, which form an integral part of the Annual
Report on Appropriations, Allotments, Obligations and Disbursements (ARAAOD)
and the Annual Financial Report (AFR) of the National Government.
The ARAAOD is for submission to the President of the Philippines and the
Congress not later than April 30 after the end of every fiscal year pursuant to R.A.
No. 7226 dated March 12, 1992 and the Special Provisions on COA in the General
Appropriations Act. On the other hand, the AFR is for submission to the President of
the Philippines and the Congress not later than September 30 of the ensuing year.
48
2. Current Surplus of the National Government
The Current Surplus of the National Government is the net balance of the combined
figures of the following components: Unappropriated Surplus, Unallotted and Allotted
Continuing Appropriations, and Overdraft in Allotments.
For FY 2015, the overall ending balance of the Current Surplus amounted to P128.26
billion, broken down as follows: Unappropriated Surplus – (P246.86) billion, Unallotted
Continuing Appropriations – P167.20 billion, Allotted Continuing Appropriations –
P209.28 billion, and Overdraft in Allotments – (P1.36) billion.
49
From its beginning balance of (P887.41) billion, it ended to (P246.86) billion
brought about by the following transactions: Adjustments – P218.42 billion, Revenue
– P2.036 trillion, Borrowings – P899.24 billion, Obligations covered by allotment
from current year’s appropriations – (P2.355) trillion, and reversions and retentions of
Unallotted and Allotted Continuing Appropriations at P214.57 billion and (P373.37)
billion, respectively.
From its beginning balance of P218.26 billion, the year-end balance registered at
P167.20 billion brought about by the following: Adjustments in the beginning balance
- P4.68 billion, Obligations – (P70.43) billion, Reversion – (P152.51) billion, and
Retention – P167.20 billion. The breakdown by department/office and by agency is
on pages 339-349, Schedule 3, Volume II of this Report.
From its beginning balance of P454.72 billion, the year-end balance amounted
to P209.28 billion brought about by the following: Adjustments in the beginning
balance – (P261.88) billion, Obligations – (P127.68) billion, Reversion – (P62.06)
billion, and Retention – P206.17 billion. The breakdown by department/office and by
agency is on pages 339-349, Schedule 3, Volume II of this Report.
50
V. FINANCIAL
STATEMENTS
National Government of the Republic of the Philippines
Statement of Financial Position
As of December 31, 2015
(in thousand pesos)
CY 2014
Note CY 2015 Restated
ASSETS
Current Assets
Cash and Cash Equivalent 4 584,634,757.90 749,293,625.88
Investments 5 51,316,627.14 88,814,442.28
Receivables 6 866,741,376.47 811,296,624.77
Inventories 7 52,831,933.79 40,051,211.66
Other Current Assets 8 79,271,262.54 50,901,118.61
Total Current Assets 1,634,795,957.84 1,740,357,023.19
Non-Current Assets
Investments 9 1,062,175,235.39 1,097,986,798.70
Receivables 10 202,882,945.13 203,007,417.69
Investment Property 11 3,547,095.49 77,622.47
Property, Plant and Equipment 12 1,750,469,581.09 1,300,239,656.06
Biological Assets 13 2,148,650.97 2,152,083.72
Intangible Assets 14 2,068,924.22 756,497.27
Other Non-Current Assets 15 159,557,194.90 144,729,053.27
Total Non-Current Assets 3,182,849,627.20 2,748,949,129.18
LIABILITIES
Current Liabilities
Financial Liabilities 16 1,021,849,156.54 630,067,985.84
Inter-Agency Payables 17 119,464,115.43 178,064,503.31
Intra-Agency Payables 18 9,539,367.17 6,322,528.82
Trust Liabilities 19 39,131,369.37 28,131,363.14
Other Payables 20 37,851,338.33 96,400,743.38
Deferred Credits/Unearned Income 21 4,708,142.31 4,829,063.91
Total Current Liabilities 1,232,543,489.15 943,816,188.39
Non-Current Liabilities
Financial Liabilities 22 5,046,466,740.45 5,166,145,007.68
Trust Liabilities 23 11,675,566.09 11,741,821.77
Deferred Credits/Unearned Income 24 17,089,728.76 16,811,788.46
Other Payables 25 46,550,782.36 38,854,908.85
Total Non-Current Liabilities 5,121,782,817.66 5,233,553,526.76
NET ASSETS/EQUITY
Government Equity 27 (1,557,992,476.94) (1,688,063,562.78)
Accumulated Surplus/(Deficit) (1,558,000,476.94) (1,688,063,562.78)
Contributed Capital 8,000.00 -
51
National Government of the Republic of the Philippines
Statement of Financial Performance
For the Year Ended December 31, 2015
(in thousand pesos)
2014
Note 2015 Restated
REVENUE
Tax Revenue 28 1,824,312,151.81 1,715,746,366.90
Service and Business Income 29 204,555,675.35 162,820,677.01
Shares, Grants and Donations 30 48,233,356.49 55,310,766.14
Miscellaneous Income 31 7,529.36 276.59
Gains 32 35,460.03 51,401.69
52
National Government of the Republic of the Philippines
Statement of Cash Flows
For the Year Ended December 31, 2015
(in thousand pesos)
2014
Note 2015 Restated
Effects of Exchange Rate Changes on Cash and Cash Equivalents 2,351,371.06 3,335,577.96
53
National Government of the Republic of the Philippines
Statement of Changes in Net Assets/Equity
For the Year Ended December 31, 2015
(in thousand pesos)
Accumulated
Surplus/(Deficit)
CY 2014
Note CY 2015 Restated
54
National Government of the Republic of the Philippines
Statement of Comparison of Budget and Actual Amount
For the Year Ended December 31, 2015
(in thousand pesos)
55
Notes to Combined Financial Statements
The 2015 AFR of the NG presents the combined FSs submitted and authorized for
issue by 316 NGAs as shown in the Statement of Management Responsibilities for FSs
signed by the heads of these agencies, including the ARMM and SUCs. The list of
these agencies and their registered office locations is shown in Annex A, page 154. The
FSs of the Construction Industry Authority of the Philippines under the Department of
Trade and Industry and the Tourism Promotions Board under the Department of
Tourism were not submitted to COA, thus were excluded in this AFR.
The 316 NGAs have specific mandates geared towards the rendition of public
services such as; defense, economic services, social services, and general public
services. Sixty Four agencies have Regional Offices (ROs) and Operating Units
(OUs)/Field Offices (FOs), 16 of which operate on a centralized system and 48 on a
decentralized accounting system, while 252 are stand-alone agencies. The DFA,
DOLE, DOT, DND, PNP, DA, and DTI have foreign service posts.
The FSs were prepared in accordance with the PPSAS prescribed under COA
Resolution No. 2014-003 dated January 24, 2014 and with the Government
Accounting Manual (GAM) provided under COA Circular 2015-007 dated October 22,
2015, including the use of accounts in conformity with the Revised Chart of Accounts
for NGAs.
The FSs comprise the Statement of Financial Position, Statement of Financial
Performance, Statement of Cash Flows, Statement of Net Assets/Equity, Statement of
Comparison of Budget and Actual Amounts, and the Notes to Financial Statements.
These were prepared on the basis of historical cost, unless stated otherwise. The
Statement of Cash Flows was prepared using the direct method.
3.2 Combination
The combined FSs reflect the assets, liabilities, revenues, and expenses of
the agencies covering all funds. These funds include the Regular Agency Fund,
Foreign Assisted Projects Fund, Special Accounts – Locally Funded, Special
Accounts – Foreign Assisted, Internally Generated Funds, Business Related Funds,
and Trust Receipts/Inter-Agency Funds.
56
Elimination of intra-agency accounts was done in the department/agency
level. Likewise, elimination of Inter-Agency accounts was effected in the books of
the agencies concerned.
The AFR presents the restated FSs for CY 2014 on a comparative basis
with the FSs for CY 2015. This is to facilitate analysis of changes/variances of the
current year from that of the previous year.
Prior year’s errors affecting income and expense accounts were adjusted to
the Accumulated Surplus (Deficit) account while those affecting the assets and
liabilities were corrected using the related accounts.
Initial Recognition
Subsequent Measurement
Cash and cash equivalents comprised cash on hand and cash in bank,
deposits on call and highly liquid investments with original maturity of three
months or less, which are readily convertible to cash and they present insignificant
risk of changes in value because of changes in interest rates.
57
out of the PCF were recorded as expense. The PCF was not used to purchase
regular inventory items for stock.
For the purpose of the combined SCF, cash and cash equivalents consisted
of cash and short-term deposits, net of outstanding overdrafts.
3.8 Inventories
3.9 Investments
Depreciation
Depreciation was computed using the straight line method over the
estimated useful life consistent with the useful life of similar Property, Plant and
Equipment.
58
Derecognition
Transfers to and from investment property were made only when there are
changes in use of the property.
Depreciation
Impairment
Derecognition
PPE and/or any significant part of a PPE was derecognized upon disposal
or when no future economic benefits or service potential is expected from its
continued use. Any gain or loss arising from derecognition of the asset was
included in the accumulated surplus or deficit account.
59
3.12 Leases
Operating Lease
Operating lease payments were recognized as operating expense in the
books of the lessee agency and as operating income in the books of the lessor
agency on a straight line basis over the lease term.
Leased assets were depreciated applying the depreciation policy for similar
PPE items.
Recognition
Intangible assets were recognized when the items are identifiable, when it
is probable that the expected future economic benefits or service potential that are
attributable to the assets will flow to the agency, and when the cost or fair value of
the assets can be measured reliably.
Amortization
The useful lives of the intangible assets were assessed as either finite or
indefinite. Those with finite life were amortized over their useful life. The
amortization expense of an intangible asset with a finite useful life was recognized
in surplus or deficit.
Impairment
Financial liabilities were recognized initially at fair value plus, in the case
of loans and borrowings, directly attributable transaction costs.
60
The NG does not recognize any contingent liability, but details were
disclosed in the Notes to the FS.
Derecognition
61
Taxes
Taxes and the related fines and penalties were recognized when collected or
when these were measurable and legally collectible. The related refunds, including
those that were measurable and legally collectible are deducted from the
recognized tax revenue.
Revenues from fees and fines, except those related to taxes, were
recognized when earned and when the asset recognition criteria were met. Deferred
income was recognized instead of revenue if there is a related condition attached
that would give rise to a liability to repay the amount.
Assets and revenues from gifts and donations were recognized when it is
probable that the future economic benefits or service potential will flow to the
entity and when the fair value of the assets can be measured reliably.
Goods in-kind were recognized as assets when the goods were received, or
when there was a binding arrangement to receive the goods. If goods in-kind were
received without conditions, revenue was recognized immediately. If conditions
were attached, a liability was recognized, which was reduced as revenue was
recognized when the conditions were satisfied.
Gifts and donations including goods in-kind were initially measured at their
fair value as at the date of acquisition, which were ascertained by reference to an
active market, or by appraisal. An appraisal of the value of an asset was normally
undertaken by a member of the valuation profession who holds a recognized and
relevant professional qualification. For many assets, the fair value was ascertained
by reference to quoted prices in an active and liquid market.
Transfers
a) Recognition of Assets
b) Measurement of Revenues
62
from conditions and if it was probable that the economic benefits or service
potential related to the asset will flow to the agency and can be measured reliably.
Services in-Kind
Services in-kind were not recognized as asset nor revenue considering the
complexity of the determination and recognition of asset and revenue and the
eventual recognition of expenses.
Measurement
Rendition of Services
Sale of Goods
Revenue from the sale of goods was recognized when the significant risks
and rewards of ownership were transferred to the buyer, usually on delivery of the
goods and when the amount of revenue can be measured reliably and when it was
probable that the economic benefits or service potential associated with the
transaction will flow to the agency.
Interest income
Interest income was accrued using the effective yield method. The effective
yield discounts estimated future cash receipts through the expected life of the
financial asset to that asset’s net carrying amount. The method applied this yield to
the principal outstanding to determine interest income for each period.
Dividends
63
Rental income
The annual budget was prepared on cash basis and was published in the
government website.
Current Assets
Cash and Cash Equivalents with a total amount of P584.63 billion represents
35.76 percent of the total current assets. It is composed of the following major accounts:
64
4.1 Cash on Hand
Percent
Department/Office Amount
to Total
Budget and Management 886,247,160.49 37.35
Finance 366,645,158.99 15.45
Justice 330,870,046.36 13.95
The Judiciary 299,921,470.35 12.64
Transportation and Communication 124,542,665.16 5.25
Health 111,002,230.54 4.68
State Universities and Colleges 106,488,158.42 4.49
Labor and Employment 17,565,767.78 0.74
Education 15,018,603.52 0.63
Public Works and Highways 14,651,596.04 0.62
Sub-total 2,272,952,857.65 95.80
Other Departments/Offices 99,569,592.91 4.20
Total 2,372,522,450.56 100.00
» Petty Cash is the amount of unused cash intended for petty expenses
representing 6.90 percent of the total Cash on Hand.
65
4.2 Cash in Bank – Local Currency
Percent
Major Accounts Amount
to Total
Bangko Sentral ng Pilipinas 383,981,072,080.82 59.93
Current Account 157,377,836,807.36 24.56
Savings Account 48,740,254,324.74 7.61
Time Deposits 50,614,343,488.92 7.90
Total Cash in Bank - Local Currency 640,713,506,701.84 100.00
Of the total Cash in Bank – Local Currency, the DOF reported P453.20
billion representing 70.73 percent.
Among the SUCs, the UPS and Batangas State University (BSU)
reported P3.30 billion and P1.21 billion, respectively.
66
The DOF reported a notable amount of P18.95 billion, of which
P15.8 billion or 83.38 percent was shown in the books of BTr.
Percent
Major Accounts Amount
to Total
Bangko Sentral ng Pilipinas 40,643,861,183.43 53.43
Current Account 4,078,932,784.59 5.36
Savings Account 22,992,526,751.60 30.23
Time Deposits 8,350,966,716.70 10.98
Total CIB – Foreign Currency 76,066,287,436.32 100.00
Amount
Department/ CIB-FC, Bangko Percent
Office CIB-FC, Current CIB-FC, Savings CIB-FC, Time to Total
Sentral ng Total
Account Account Deposits
Pilipinas
Finance 40,619,283,846.39 60,598,899.62 15,490,284,970.60 8,260,884,000.94 64,431,051,717.55 84.70
Social Welfare
0.00 0.00 3,782,058,568.70 0.00 3,782,058,568.70 4.97
and Development
Foreign Affairs 0.00 3,293,646,541.68 468,451,687.99 0.00 3,762,098,229.67 4.95
Other
24,577,337.04 724,687,343.29 3,251,731,524.31 90,082,715.76 4,091,078,920.40 5.38
Departments
Total CIB-FC 40,643,861,183.43 4,078,932,784.59 22,992,526,751.60 8,350,966,716.70 76,066,287,436.32 100.00
Percent to Total 53.43 5.36 30.23 10.98 100.00
67
Among the departments, the DOF topped Foreign Currency Deposits with
P64.43 billion representing 84.70 percent followed by the DSWD with P3.78
billion or 4.97 percent, and by the DFA with 3.76 billion or 4.95 percent. The three
departments reported a total of 94.62 percent while the other 32 departments
contributed 5.38 percent only of the total Foreign Currency Deposits.
68
» Cash in Bank – Foreign Currency, Time Deposits
The Time Deposits in Foreign Currency with local banks in the total
amount of P8.35 billion represents 10.98 percent of the total cash in bank in
foreign currency.
The Cash in Bank accounts of the BTr totaling to P513.70 billion consists
of deposits in Local Currency of P449.37 billion and in Foreign Currency of
P64.33 billion.
Particulars Amount
Free balances 330,540,298,100.53
Modified Disbursement System Seed Money 12,603,917,824.82
Restricted 166,691,940,871.37
Project loan/grant proceeds from BSP and various
Authorized Government Depository Banks such as
the PVB, UCPB and PPSB; accredited agent banks of
the BIR and BOC; and others 3,866,601,437.73
Total 513,702,758,234.45
Free balances refer to the amounts that can be used by the NG operations.
The amount of P219.59 billion representing 66.43 percent is deposited with the
TOP- Treasury Single Account and the remaining balance is deposited with the
BSP, LBP, DBP, PVB, PPSB, UCPB, PNB and authorized agent banks in both
peso and foreign denominations.
The MDS Seed Money refers to the amount used to pay MDS checks. This
is replenished daily by the BTr upon request of the authorized government
servicing banks. The MDS Seed Money includes the following bank accounts:
69
Restricted accounts represent various special/sinking funds, managed
funds and escrow accounts, details of which are as follows:
70
4.4 Treasury/Agency Cash Accounts
Accounts Amount
Cash–Treasury/
Agency Deposit, Special Account 40,726,570,238.01
Less: BTr Credit Balance 114,024,242,296.22 (73,297,672,058.21)
Cash–Treasury/Agency Deposit, Trust 17,247,044,047.55
Less: BTr Credit Balance 85,623,371,249.23 (68,376,327,201.68)
Cash–MDS, Regular 5,765,394,674.62
Cash–MDS, Special Account 193,391,031.55
Cash–MDS, Trust 351,103,258.57
Total (135,364,110,295.15)
71
the books of the BTr using the same account which totaled P114.02 billion;
thus, resulted to a difference of P73.30 billion. This difference is subject for
reconciliation between the concerned NGAs and the BTr.
72
Note 5: Investments
Total current investments of the NG as of December 31, 2015 is composed of the
following accounts:
Percent
Major Accounts Amount
to Total
Financial Assets - Held to Maturity 15,701,764,301.74 30.60
Sinking Fund 35,614,862,834.08 69.40
Total 51,316,627,135.82 100.00
Percent
Accounts Amount
to Total
Investments in Treasury Bills –Local 15,662,357,604.99 99.75
Investments in Treasury Bonds –Local 39,406,696.75 0.25
Total 15,701,764,301.74 100.00
73
Gasoline Station Training and Loan Fund represents the funds from
Philippine Amusement and Gaming Corporation (PAGCOR) to assist small
players through lending for purposes of promoting retail competition. Said
amount was invested waiting for loan applicants.
Particculars Amount
BSF- TD (DBP) 24,000,000,000.00
BSF- TD (LBP) 10,000,000,000.00
BSF- FCTD –Euro (LBP) 389,338,836.96
BSF- Securities (TBills) 900,000,000.00
Total 35,289,338,836.96
Particulars Amount
Beginning Balance – January 1,2015 75,634,830,615.66
Less: Investments Sold 40,345,491,778.70
Balance as of December 31, 2015 35,289,338,836.96
Note 6: Receivables
Amount Percent
Major Accounts to Total
Loans and Receivable Accounts 93,111,814,710.62 10.74
Lease Receivables 1,266,212,965.96 0.15
Inter-Agency Receivables 683,340,353,573.10 78.84
Intra-Agency Receivables 16,537,273,681.69 1.91
Other Receivables 72,485,721,537.19 8.36
Total Receivables 866,741,376,468.56 100.00
Schedule 13, Vol. II of this report shows the complete list of departments/offices
with existing balances of Receivable Accounts as of the end of the year.
74
6.1 Loans and Receivable Accounts
Accumulated
Accounts Gross Net Amount
Impairment Losses
Accounts Receivable 24,714,136,402.5 2,362,491,741.61 22,351,644,660.89
Notes Receivable 45,062,967.56 0.00 45,062,967.56
Loans Receivable – GOCCs 7,734,028,182.49 0.00 7,734,028,182.49
Loans Receivable – LGUs 4,714,355,073.15 1,469,933.61 4,712,885,139.54
Interest Receivable 46,469,888,761.62 2,521,044.61 46,467,367,717.01
Dividends Receivable 749,000,000.00 0.00 749,000,000.00
Loans Receivable – Others 12,467,953,099.96 1,416,127,056.83 11,051,826,043.13
Total Loans and
96,894,424,487.28 3,782,609,776.66 93,111,814,710.62
Receivables
» Accounts Receivable
Percent
Department/Office Amount
to Total
Finance 9,186,788,014.76 41.10
State Universities and Colleges 4,282,083,654.62 19.16
Health 3,031,074,796.03 13.56
Other Executive Offices 2,463,565,416.24 11.02
Energy 1,581,518,368.29 7.08
Environment and Natural Resources 788,913,098.09 3.53
Agriculture 407,783,366.06 1.82
Science and Technology 133,019,684.28 0.60
Presidential Communications Operations Office 114,063,008.70 0.51
Justice 83,450,604.05 0.37
Sub-total 22,072,260,011.12 98.75
Other Departments 279,384,649.77 1.25
Total 22,351,644,660.89 100.00
Percent
Department/Office Amount
to Total
Finance 5,276,270,383.08 68.22
Agriculture 2,326,589,309.21 30.08
Agrarian Reform 122,972,944.00 1.59
Energy 8,195,546.20 0.11
Total 7,734,028,182.49 100.00
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advances made by the NG to the creditors in behalf of GOCCs when the
latter are unable to pay their loans.
The total amount for DOF was solely reported by the MDFO.
» Interest Receivable
76
Aging of the account is shown below:
Particulars Amount
Not yet Due 12,843,875.83
Less than 90 days 1,292,605.72
91 to 365 days 3,795,324.01
Over 1 year 994,013,738.72
Total 1,011,945,544.28
This account refers to lease income already earned but not yet
collected. As of year-end, Operating Lease Receivable had an aggregate
amount of P1.27 billion, net of Allowance for Impairment of P1.57 million.
77
The following departments reported operating lease receivables:
Particulars Amount
Not yet Due 14,902,228.41
Less than 90 days 24,871,449.15
91 to 365 days 2,629,805.04
Over 1 year 1,157,765,379.87
Total 1,200,168,862.47
Percent
Accounts Amount
to Total
Due from National Government Agencies 85,720,642,625.78 12.54
Due from Government-Owned and/or 531,781,199,541.12 77.82
Controlled Corporations
Due from Local Government Units 65,838,511,406.20 9.64
Total Inter-Agency Receivables 683,340,353,573.10 100.00
Schedule 19, Vol. II shows the complete list of agencies with balances of
Inter-Agency Receivables as of the end of the year.
78
» Due from NGAs
The departments with the highest figures for this account are as
follows:
Percent
Department/Office Amount
to Total
Finance 12,490,983,204.41 14.57
Science and Technology 11,029,911,687.86 12.87
Agriculture 9,557,178,190.24 11.15
Interior and Local Government 7,462,798,516.13 8.71
Other Executive Offices 7,266,845,549.81 8.48
Education 5,737,605,193.31 6.69
Public Works and Highways 5,156,006,694.94 6.01
National Defense 4,415,599,322.55 5.15
Agrarian Reform 3,639,167,959.27 4.25
Environment and Natural Resources 3,242,199,094.85 3.78
Sub- total 69,998,295,413.37 81.66
Other Departments 15,722,347,212.41 18.34
Total 85,720,642,625.78 100.00
Of the total amount for DOF, the BOC reported P11.62 billion
representing 93.03 percent. The DOST-OSEC reported P5.04 billion and its
attached agencies; PCIERRD, SEI, and PNRI reported P1.73 billion, P1.56
billion, and 1.26 billion, respectively.
The DPWH reported a total of P5.16 billion for account Due from
NGAs, P4.54 billion of which was taken from the books of the OSEC of
which P3.83 billion represents receivables from CHED.
Particulars Amount
1. NG’s refinancing of BSP advances/payments on liabilities retained with 279,142,293,482.21
CB-BOL
2. NG advances in behalf of GOCCs/GFIs for their foreign and domestic 185,069,208,937.63
obligations (principal, interests and other charges)
3. Guarantee fee receivables from GOCCs/GFIs 20,717,170,360.50
3 4. NG Advances for assumed GOCCs/GFIs guaranteed obligations 6,865,782,588.48
5. Dormant accounts subject to verification and consequently will be 6,550,144,975.46
requested for write-off
6. Overdue accounts from Loans Receivable which were reclassified to Due 2,853,592,457.37
from GOCCs
7. Balance of loans outlay released to LBP under the Agrarian Reform Loans 1,259,090,465.17
8. NG Receivable from BSP on IMF remuneration on the reserve tranche 625,843,297.40
79
Particulars Amount
9. Balance of DBP’s outstanding obligations to the NG relative to the 245,294,149.84
Northern Cement Corp. covered by Deed of Assignment of Rights and
Interest between DBP and PMO involving the transfer to NG through
PMO of DBP’s receivables from the DAR/LBP arising from DBP’s
transfer to DAR of agricultural lands pursuant to EO. No. 407 dated June
14, 1990.
10. Others 74,331,622.82
Total 503,402,752,336.88
Particulars Amount
CY 2015
Land Bank of the Philippines 6,390,799,499.88
The balance of P6.39 billion due from the Land Bank of the
Philippines pertains to fund transfers for the over-the-counter payment of
cash grants of Pantawid Pamilya beneficiaries as of December 31, 2015.
80
assistance, and augmentation supports funded by PDAF of various
legislators. Despite various demand letters requiring the submission of
liquidation reports, these accounts remained unliquidated as of December
31, 2015.
The DA reported P4.26 billion for account Due from GOCCs. This
represents transfers made by the Regional Offices and bureaus to GOCCs
and by the OSEC to the LBP for ACEF Project for the implementation of
DA various projects.
The DOTC reported P2.21 billion for account Due from GOCCs,
details of which are as follows:
Particulars Amount
Reported by DOTC -CO
1. From various GOCCs for the implementation of
various infrastructure projects; and legal fees for
arbitration cases 1,860,759,671.84
2. Amount transferred to the former Air Transportation
Office, now CAAP, which will form part of CAAP’s
equity once reconciled 95,530,991.09
3. Reported by DOTC-CAR 3,389,795.65
4. For LTFRB, the balance of advance payment made by
LTFRB to Philippine Airlines for the purchase of plane
tickets in connection with the Regional Management
Conference that was supposed to have been held on
January 14-16, 2005; but unfortunately was not pushed
through. Some of the tickets have been used in
subsequent trips while some have already become
invalid due to the expiration of the period within which
to use them. 34,555.00
5. For LTO Region VIII – unreconciled balance 32,447.13
6. Others 248,482,885.33
Total 2,208,230,346.04
Percent
Department/Office Amount
to Total
Social Welfare and Development 24,920,638,752.76 37.85
Interior and Local Government 13,208,669,418.18 20.06
Agriculture 11,082,519,562.55 16.83
Health 4,101,111,517.45 6.23
Agrarian Reform 2,192,341,413.64 3.33
Public Works and Highways 1,917,803,985.67 2.91
Labor and Employment 1,546,258,284.42 2.35
Autonomous Region of Muslim Mindanao 1,142,787,334.54 1.74
Metro Manila Development Authority 1,029,759,386.05 1.56
Other Executive Offices 863,654,091.52 1.31
Sub-Total 62,005,543,746.78 94.18
Other Departments 3,832,967,659.42 5.82
Total 65,838,511,406.20 100.00
81
The DSWD-OSEC, DILG and DA reported Due From LGUs of
P24.92 billion, P13.21 billion and P11.08 billion, respectively, a total of
49.21 billion or 74.74 percent.
Percent
Major Accounts Amount
to Total
Due from Central Office 1,480,298,717.69 8.95
Due from Bureaus 135,767,795.68 0.82
Due from Regional Offices 5,143,646,538.28 31.10
Due from Operating Units 9,634,606,672.33 58.26
Due from Other Funds 142,953,957.71 0.86
Total Intra-Agency Receivables 16,537,273,681.69 100.00
Percent
Department/Office Amount
to Total
Education 6,011,495,768.69 36.35
Public Works and Highways 4,320,470,753.69 26.13
Autonomous Region of Muslim Mindanao 1,320,406,140.15 7.98
State Universities and Colleges 823,519,185.44 4.98
Foreign Affairs 766,053,143.73 4.63
Agriculture 695,672,982.95 4.21
National Defense 632,275,754.90 3.82
Finance 455,714,398.38 2.76
Health 399,709,719.99 2.42
Science and Technology 326,505,753.85 1.97
Sub-Total 15,751,823,601.77 95.25
Other Departments 785,450,079.92 4.75
Total 16,537,273,681.69 100.00
Schedule 14, Vol. II of this report shows the complete list of agencies with
balances of Intra-Agency Receivables as of the end of the year.
82
6.5 Other Receivables
This major account with P72.48 billion, net of P23.98 million Allowance
for Impairment represents 8.36 percent of the total receivables of the NG. It
consists of the following accounts:
Amount
Allowance Percent
Major Accounts
Gross for Net to Total
Impairment
Receivables -
Disallowances/Charges 7,060,426,480.26 0.00 7,060,426,480.26 9.74
Due from Officers and
Employees 827,247,006.96 0.00 827,247,006.96 1.14
Due from NGOs/POs 16,981,805,942.39 0.00 16,981,805,942.39 23.43
Other Receivables 47,640,220,094.71 23,981,074.63 47,616,242,017.58 65.69
Total Other Receivables 72,509,702,611.51 23,981,074.63 72,485,721,537.19 100.00
» Receivables – Disallowances/Charges
Percent to
Department/Office Amount
Total
Finance 1,987,364,740.07 28.15
National Defense 1,285,361,485.08 18.21
Public Works and Highways 1,060,399,344.21 15.02
Agriculture 399,502,773.95 5.66
Education 374,130,332.22 5.30
Health 319,425,549.18 4.52
State Universities and Colleges 285,714,049.48 4.05
Interior and Local Government 256,238,661.18 3.63
Autonomous Region of Muslim Mindanao 173,038,410.78 2.45
Agrarian Reform 145,896,310.01 2.07
Sub- total 6,287,071,656.16 89.05
Other Departments 773,354,824.10 10.95
Total 7,060,426,480.26 100.00
83
The following departments reported the highest amounts of claims
from their officers and employees:
Percent
Department/Office Amount
to Total
Education 191,113,656.23 23.10
Agriculture 93,815,253.05 11.34
Foreign Affairs 89,571,491.96 10.83
State Universities and Colleges 70,378,313.19 8.51
National Defense 66,658,369.96 8.06
Finance 66,625,315.12 8.05
The Judiciary 47,456,711.83 5.74
Transportation and
Communication 34,384,057.99 4.16
Health 31,138,157.39 3.76
Environment and Natural
Resources 26,707,416.20 3.23
Sub-total 717,848,742.92 86.78
Other Departments 109,398,264.04 13.22
Total 827,247,006.96 100.00
This account with P16.98 billion shared 23.43 percent of the Other
Receivables of the NG.
Percent
Department/Office Amount
to Total
Social Welfare and Development 11,304,972,987.93 66.57
Agriculture 1,965,103,681.22 11.57
Other Executive Offices 1,194,757,466.61 7.04
Science and Technology 875,310,856.02 5.15
Agrarian Reform 512,289,010.96 3.02
Labor and Employment 341,232,974.26 2.01
Finance 311,450,993.69 1.83
Health 212,249,275.27 1.25
Trade and Industry 58,250,566.39 0.34
Public Works and Highways 39,046,158.50 0.23
Sub-total 16,814,663,970.85 99.02
Other Departments 167,141,971.54 0.98
Total 16,981,805,942.39 100.00
84
The DSWD further reported that the account includes fund
transferred to International Organization for Migration (IOM) amounting to
P268.93 million which consists of CY 2014 and 2015 fund transfers of
P68.00 million and P200.98 million, respectively. These fund transfers are
for the construction of 700 single-detached Transitional Shelters and
WASH Facilities for Zamboanga Crisis-affected populations and for
developing capacity of the Philippines DSWD to train families and
communities in evacuation preparedness. The DSWD Internal Audit
Service is conducting validation on the liquidation reports submitted by the
IOM.
» Other Receivables
Percent
Department/Office Amount
to Total
Finance 34,248,270,939.29 71.93
Other Executive Offices 3,648,644,134.25 7.66
State Universities and Colleges 2,630,700,727.18 5.52
Commission on Election 2,003,117,436.18 4.21
Science and Technology 1,473,066,852.40 3.09
National Economic and Development 760,942,997.16 1.60
Authority
National Defense 666,670,168.62 1.40
Health 425,963,115.25 0.89
Office of the President 320,569,060.52 0.67
Transportation and Communication 303,848,845.58 0.64
Sub-total 46,481,794,276.43 97.62
Other Departments 1,134,444,743.65 2.38
Total 47,616,239,020.08 100.00
Particulars Amount
1. Receivable from the disposition:
Philnico Mining and Industrial Corporation - for the unpaid sales price of 13,860,085,148.00
Nonoc Mining and Industrial Corporation (NMIC) which emanated from a
contract denominated as Amended and Restated Definitive Agreement
(ARDA) by among PMO (then APT), Philnico Mining and Industrial
Corporation and Philnico Processing Corporation dated May 10, 1996
covering the acquisition by Philnico from APT of the 22,500,000 shares of
common stock of NMIC with a sales price of US$263,762,000.00 plus (a)
$29,770,000.00, advances made for the settlement of receivables of Marc
Rich and Philipp Brothers Oceanic, Inc.; and (b) P74,501,000.00, advances
for the settlement of labor claims against NMIC’s assets.
85
Particulars Amount
Philnico made total payments of US$1,254,000.00 as of December 31, 2015
thus leaving a balance of US$292,278,000.00 equivalent to
P13,785,584,148.00 converted using the prevailing rate of US$1.00:P47.166
as of December 29, 2015 plus P74,501,000.00 or a total balance of
P13,860,085,148.00
PMO sought for the rescission of the ARDA due to Philnico’s default in more
than two (2) consecutive monthly amortizations as provided for in the ARDA.
2. G. Holdings, Inc. - for the unpaid balance of the cost of 4,500,000 shares of 241,702,122.86
stock of Maricalum Mining Corporation sold to G. Holdings, Inc. (GHI).
GHI filed a case for specific performance and damages with RTC Manila due
to conflicting interpretations of the reckoning date of payment of the balance
of the purchase price.
3. Pamplona Redwood and Veneer Corporation (PARVI) - for the outstanding 190,121,802.29
obligation of PARVI which was implicated with the auction by the Province
of Rizal, without the consent of PMO, of three (3) properties located in
Angono, Rizal, for delinquent real property taxes.
4. Provincial Government of Abra - for the balance on the sale of Cellophil 71,200,000.00
Resources to the Provincial Government of Abra (PGA) and gross of P30.00
million overdue account to be paid through offsetting the PGA’s tax claim
against PMO. This shall be adjusted upon receipt of documents from PGA
relative to the dropping of the case. This case is an appeal by APT (PMO) on
the claim of the Municipality of Tayum, Abra of unpaid real property taxes.
6. PMO has a pending request with COA for dropping of Other Accounts 174,255.26
Receivable from its books, viz: Calinog-Lambunao Sugar Mill –
P162,709.38; and Pigress – P11,545.88
b. Menzi Development Corp. (P8.00 million) – for the unpaid rental for the 8,000,000.00
three- month period, September to December 1989.
86
Particulars Amount
6. Receivable from former PMO and APT employees:
This represents unliquidated cash advances on travel to various assets of
former APT employees 252,306.01
Total 15,596,004,516.78
Particulars Amount
1. Tax Credit Certificates (TCCs) and Tax Debit Memos (TDM) issued by various
BIR offices and DOF One-Stop-Shop to the taxpayers in acknowledgement of an
approved tax credit resulting from an overpayment of a tax liability, erroneous
payment of a tax due, or grant of tax incentives under existing laws. P13,290,183,774.38
This makes up 91.64 percent of the total Other Receivables presented by the BIR.
2. Outstanding balance of dishonored checks thru bank for the period 1987 to
December, 2015. 613,871,533.71
5. Cash shortages of former RCOs during the year 1961-1970 who were no longer
in service and whose whereabouts could no longer be located.
Due to the absence of the complete documentary requirements per COA Circular 5,686,098.20
97-001 dated February 9, 1997, the said balance could not be requested from
COA for the dropping/write-off from the NG Book.
9. Outstanding dishonored check of Joyce Nipal, former Special Collecting Officer 4,928.80
87
Particulars Amount
assigned at the GSD of the National Office.
Letters were already sent by RAD to the said SCO requesting for the submission
of the supporting documents on the settlement /redemption of the DC in order
that necessary adjustments could be effected in the BIR Books.
Among the other agencies, under the DOF, the BTr reported a total
of P524.62 million in Other Receivables, details of which are as follows:
Particulars Amount
Traders Royal Bank – with court cases and waiting for 257,003,828.41
release of result of litigation from the Office of the
Solicitor General
Converted from 8-74-300 account pertaining to dishonored 153,607,234.15
Treasury Warrants with pending appeal to the
Supreme Court
Balance from Fund 102, to be requested for write-off 68,237,653.54
Default charges due from PMMA 31,334,306.99
Dormant for more than 10 years and was already
requested for write-off per letters dated February 21,
1992, September 24, 1996 and October 16, 1998 10,390,352.66
Loans Receivable from UBP (Brady Bonds) under the
1992 Philippine Financing Plan 4,052,148.00
Total 524,625,523.75
Note 7: Inventories
Inventories with an aggregate balance of P52.83 billion as of the end of the year
represents 3.23 percent of the total current assets of the NG. It consists of the following
major accounts:
Percent
Major Accounts Amount
to Total
Inventory Held for Sale 1,695,587,536.88 3.21
Inventory Held for Distribution 20,904,637,397.88 39.57
Inventory Held for Manufacturing 885,175,598.51 1.68
Inventory Held for Consumption 29,343,125,677.06 55.54
Semi-Expendable Machinery & Equipment 3,407,582.99 0.01
Total Inventories 52,831,933,793.32 100.00
88
7.1 Inventory Held for Sale
» Merchandise Inventory
Percent
Department/Office Amount
to Total
Budget and Management 805,221,375.76 47.49
Health 696,337,215.60 41.07
State Universities and Colleges 134,751,228.60 7.95
National Defense 51,725,233.48 3.05
Other Executive Offices 3,357,609.02 0.20
Tourism 2,005,047.82 0.12
National Economic and 929,450.46 0.05
Development Authority
Education 638,601.64 0.04
Labor and Employment 469,066.50 0.03
Agriculture 152,708.00 0.01
Total 1,695,587,536.88 100.00
Percent
Accounts Amount
to Total
Food Supplies for Distribution 41,039,306.89 0.20
Welfare Goods for Distribution 1,211,599,996.29 5.80
Drugs and Medicines for Distribution 11,135,082,480.24 53.27
Medical, Dental and Laboratory Supplies for 9.40
Distribution 1,965,137,126.12
Agricultural and Marine Supplies for 1,531,637,822.88 7.33
Distribution
Agricultural Produce for Distribution 248,696,609.95 1.19
Textbooks and Instructional Materials for 511,936,620.19 2.45
Distribution
Construction Materials for Distribution 61,089,926.81 0.29
Property and Equipment for Distribution 2,783,804,833.24 13.32
Other Supplies and Materials for Distribution 1,414,612,675.27 6.77
Total 20,904,637,397.88 100.00
89
» Welfare Goods for Distribution
Percent
Department/Office Amount
to Total
Agriculture 1,228,257,655.50 44.12
Transportation and Communication 684,199,177.11 24.58
Science and Technology 332,408,218.32 11.94
Health 300,018,779.49 10.78
Agrarian Reform 134,401,379.40 4.83
Public Works and Highways 64,541,492.11 2.32
National Defense 25,857,610.95 0.93
Education 8,500,444.22 0.31
State Universities and Colleges 4,602,725.86 0.17
National Economic and Development Authority 777,499.40 0.03
Sub - Total 2,783,564,982.36 99.99
Other Departments 239,850.88 0.01
Total 2,783,804,833.24 100.00
90
The DA reported the biggest value of property and equipment for
distribution at P1.23 billion representing 44.12 percent.
The DOST and the DOH reported P332.41 billion or 11.94 percent
and P300.02 billion or 10.78 percent, respectively.
This major account with P885.17 million shares 1.68 percent of the total
inventories of the NG. It is composed of the following accounts:
Percent
Accounts Amount
to Total
Raw Materials Inventory 573,304,709.92 64.77
Work in Process Inventory 164,312,711.63 18.56
Finished Goods Inventory 147,558,176.96 16.67
Total 885,175,598.51 100.00
Likewise, the DND reported P114.11 million or 69.45 percent of the total
Work-in- Process Inventory; while the SUCs reported P35.82 million or 21.80
percent and PCOO of 11.20 million or 6.82 percent.
Percent
Accounts Amount
to Total
Office Supplies Inventory 4,120,743,430.68 14.04
Accountable Forms, Plates, and Stickers Inventory 1,297,599,872.5 4.42
Non-Accountable Forms Inventory 135,607,696.44 0.46
Animal/Zoological Supplies Inventory 16,250,351.01 0.06
Food Supplies Inventory 565,531,758.34 1.93
91
Percent
Accounts Amount
to Total
Drugs and Medicines Inventory 2,386,505,374.08 8.13
Medical, Dental, and Laboratory Supplies Inventory 2,909,586,408.09 9.92
Fuel, Oil and Lubricants Inventory 2,292,734,297.48 7.81
Agricultural and Marine Supplies Inventory 704,026,73.43 2.40
Textbooks and Instructional Materials Inventory 2,762,701,554.8 9.42
Military, Police, and Traffic Supplies Inventory 4,855,881,0147.25 16.55
Chemical and Filtering Supplies Inventory 36,057,207.17 0.12
Construction Materials Inventory 772,253,752.95 2.63
Other Supplies and Materials Inventory 6,487,646,752.84 22.11
Total 29,343,125,677.06 100.00
Percent
Accounts Amount
to Total
Machinery 0.00 0.00
Office Equipment 455,579.84 13.37
Information and Communications Technology 188,832.70 5.54
Equipment
Disaster Response and Rescue Equipment 61,448.40 1.80
Furniture and Fixtures 2,701,722.05 79.29
Semi-Expendable Books 0.00 0.00
Total 3,407,582.99 100.00
Among the departments/agencies, only the NEDA and the DOF-BOC with
P3.36 million and P47.74 thousand, respectively, made an advance implementation
of the GAM relative to the policy on the recognition of Semi-Expendable Items.
8.1 Advances
Amount Percent to
Accounts
Total
Advances for Operating Expenses 3,986,862,831.36 29.08
Advances for Payroll 1,666,457,738.37 12.16
Advances to Special Disbursing Officers 6,665,522,053.84 48.62
Advances to Officers and Employees 1,390,133,439.06 10.14
Total 13,708,976,062.63 100.00
92
representing 29.08 percent of the total advances. The departments with big
balances of this account are as follows:
Percent
Department/Office Amount
to Total
Education 2,260,483,867.27 56.70
Interior and Local Government 1,073,185,335.75 26.92
Agriculture 116,317,528.55 2.92
Labor and Employment 111,327,162.20 2.79
National Defense 82,025,543.66 2.06
Trade and Industry 77,348,263.81 1.94
Foreign Affairs 53,799,145.63 1.35
State Universities and Colleges 40,719,342.02 1.02
Presidential Communications Operations Office 29,397,477.74 0.74
Science and Technology 29,179,044.55 0.73
Sub-total 3,873,782,711.18 97.16
Other Departments 113,080,120.18 2.84
Total 3,986,862,831.36 100.00
Percent
Department/Office Amount
to Total
Education 546,688,319.58 32.81
Interior and Local Government 398,429,768.75 23.91
State Universities and Colleges 274,919,657.40 16.50
National Defense 91,296,651.82 5.48
Health 78,963,129.49 4.74
Agriculture 73,865,490.11 4.43
Public Works and Highways 70,680,883.57 4.24
Environment and Natural Resources 32,134,426.51 1.93
Agrarian Reform 17,490,793.81 1.05
Justice 13,416,474.76 0.81
Sub-total 1,597,885,595.80 95.89
Other Departments 68,572,142.57 4.11
Total 1,666,457,738.37 100.00
93
The departments with big balances of this account are as follows:
Percent
Department/Office Amount
to Total
Social Welfare and Development 3,144,901,447.26 47.18
Education 819,390,290.77 12.29
Justice 796,484,540.81 11.95
Commission on Elections 570,765,442.13 8.56
National Defense 242,489,865.09 3.64
Agriculture 178,779,132.53 2.68
Interior and Local Government 171,159,384.98 2.57
Labor and Employment 149,259,394.28 2.24
Other Executive Offices 113,779,967.22 1.71
State Universities and Colleges 111,246,138.79 1.67
Sub-total 6,298,255,603.86 94.49
Other Departments 367,266,449.98 5.51
Total 6,665,522,053.84 100.00
Percent
Department/Office Amount
to Total
Education 494,007,406.92 35.54
State Universities and Colleges 156,511,538.02 11.26
Justice 84,833,828.07 6.10
Agriculture 71,892,800.72 5.17
Health 70,667,498.54 5.08
Foreign Affairs 70,141,223.35 5.05
National Defense 57,031,688.55 4.10
Social Welfare and Development 49,081,358.17 3.53
Other Executive Offices 41,089,368.45 2.96
Interior and Local Government 39,718,453.64 2.86
Sub-total 1,134,975,164.43 81.65
Other Departments 255,158,274.63 18.35
Total 1,390,133,439.06 100.00
8.2 Prepayments
The current portion of this major account in the total amount of P40.71
billion is composed of the following accounts:
Percent
Accounts Amount
to Total
Advances to Contractors 37,084,874,340.2 91.09
Prepaid Rent 567,676,547.65 1.39
Prepaid Registration 7,671,271.08 0.02
94
Percent
Accounts Amount
to Total
Prepaid Interest 1,460,207,660.10 3.59
Prepaid Insurance 215,137,500.63 0.53
Other Prepayments 1,375,344,696.82 3.38
Total 40,710,912,016.48 100.00
» Advances to Contractors
Percent
Department/Office Amount
to Total
Public Works and Highways 25,977,730,587.74 70.05
Transportation and Communication 5,433,932,973.85 14.65
Health 2,463,338,833.06 6.64
State Universities and Colleges 645,185,780.43 1.74
Education 602,275,971.41 1.62
Interior and Local Government 472,761,413.63 1.27
Agriculture 464,552,740.89 1.25
Metro Manila Development Authority 216,623,067.01 0.58
Autonomous Region of Muslim 175,416,751.46 0.47
Mindanao
Environment and Natural Resources 148,822,565.22 0.40
Sub-total 36,600,640,684.70 98.69
Other Departments 484,233,655.50 1.31
Total 37,084,874,340.20 100.00
» Other Prepayments
This account with P1.37 billion represents 3.38 percent of the total
prepayments of the NG.
8.3 Deposits
This major group of accounts with P24.85 billion represents 31.35 percent
of Other Current Assets. It is composed of the following accounts:
Percent to
Accounts Amount
Total
Deposit on Letters of Credit 17,569,641,705.57 70.70
Guaranty Deposits 7,241,781,292.78 29.14
Other Deposits 39,951,462.12 0.16
Total 24,851,374,460.47 100.00
95
» Letters of Credit
Percent
Department/Office Amount
to Total
National Defense 10,520,874,018.60 59.88
Health 5,542,448,354.67 31.55
Interior and Local Government 1,074,703,897.10 6.12
Agriculture 246,274,836.58 1.40
Science and Technology 164,249,943.27 0.93
Transportation and Communication 20,000,000.00 0.11
Office of the President 618,284.23 0.00
State Universities and Colleges 228,421.78 0.00
Presidential Communications Operations Office 193,949.34 0.00
Environment and Natural Resources 50,000.00 0.00
Total 17,569,641,705.57 100.00
Under the DND, the GHQ reported P8.15 billion which pertains to
deposits made with authorized government depository banks for the supply
and delivery of firearms, ammunitions, vehicular and communication
requirements of the AFP contracted with foreign suppliers and the cost of
freight forwarding. Of the total amount, P4.42 million represents the
amount for the purchase of motor vehicles and other items; however, it
remained dormant for more than 15 years due to the unavailability of the
related documents in the accounting office. Moreover, the Government
Arsenal reported P1.02 billion of this account consisting of
marginal/guaranty deposits for the opening of letters of credit for the
importation of raw materials and equipment. Guaranty Deposits represents
deposits on containers such as chlorine, gas and acetylene tanks and bond.
» Guaranty Deposits
96
The balances of Guaranty Deposits classified as current are reported
by the following departments:
Percent
Department/Office Amount
to Total
Agriculture 6,421,151,801.57 88.67
National Defense 378,590,301.22 5.23
Transportation and Communication 84,475,808.59 1.17
Foreign Affairs 60,885,750.41 0.84
Environment and Natural Resources 42,147,469.13 0.58
Tourism 35,782,343.05 0.49
Other Executive Offices 33,072,208.14 0.46
Science and Technology 30,482,593.14 0.42
Health 26,217,112.14 0.36
State Universities and Colleges 23,768,863.36 0.33
Sub-total 7,136,574,250.75 98.55
Other Departments 105,207,042.03 1.45
Total 7,241,781,292.78 100.00
» Other Deposits
Percent
Department/Office Amount
to Total
Foreign Affairs 26,264,701.45 65.74
State Universities and Colleges 2,963,957.43 7.42
Agrarian Reform 2,127,624.63 5.33
Other Executive Offices 1,896,109.49 4.75
Labor and Employment 1,374,201.40 3.44
Congress of the Philippines 1,332,217.11 3.33
Civil Service Commission 1,033,304.91 2.59
National Defense 925,211.78 2.32
Transportation and Communication 655,755.87 1.64
Health 529,495.00 1.33
Sub-total 39,102,579.07 97.88
Other Departments 848,883.05 2.12
Total 39,951,462.12 100.00
97
Non- Current Assets
Note 9. Investments
Long-term Investments of the NG aggregated to P1.06 trillion at year-end and it
represents 33.37 percent of the total non-current assets of the NG.
Percent
Accounts Amount
to Total
Financial Assets–Held to Maturity
Investments in Treasury Bonds- Local 16,405,205,948.51 1.54
Financial Assets – Others
Investments in Stocks 71,290,939,368.23 6.71
Investments in Bonds 4,779,449,047.13 0.45
Other Investments 16,150,362,756.37 1.52
Investments in GOCCs 226,948,255,833.79 21.37
Sinking Fund 726,601,022,434.74 68.41
Total Investments 1,062,175,235,388.77 100.00
Particulars Amount
NG-SGF 251,347,374.07
SSF 3,326,800,691.46
MWSS-SRF 327,700,656.05
PCGG 12,245,145,000.01
Total 16,150,993,721.59
» Investments in Stocks
Particulars Amount
International Monetary Fund 65,913,730,022.81
Asian Development Bank 2,479,734,291.31
International Bank for Reconstruction &
Development 1,163,127,225.84
International Development Association 564,205,820.22
International Finance Corporation 50,876,875.20
Multilateral Investment Guarantee Agency 29,097,414.50
Total 70,200,771,649.88
98
» Investments in Bonds
» Other Investments
Particulars Amount
NG Equity in non- stock GOCCs 117,628,300,426.73
NG Equity in stock GOCCs 99,939,038,029.60
NG Equity in non- stock GOCCs which were already defunct,
converted to other NGAs and non-GOCCs 9,354,761,740.25
NG Equity in unidentified GOCCs/Accounts 26,155,637.21
Total 226,948,255,833.79
99
9.4 Sinking Fund
Particulars Amount
BSF – Securities (Bonds) 627,267,857,060.84
BSF – Securities (ROP) 99,333,165,373.90
Total 726,601,022,434.74
Percent
Accounts Amount
to Total
Notes Receivable 137,012,596,003.99 67.53
Loans Receivable – GOCCs 63,044,260,243.15 31.07
Loans Receivable – LGUs 1,768,766,646.21 0.87
Loans Receivable – Others 836,029,475.95 0.41
Interest Receivable 221,292,762.05 0.11
Total Non- Current Loans and Receivables 202,882,945,131.35 100.00
No Allowance for Impairment was reported for any of the Loans and
Receivables accounts.
» Notes Receivable
100
Of the total, the BTr reported P62.44 billion representing advances
made by the NG to the creditors in behalf of GOCCs when the latter are
unable to pay their loans. This BTr account represents 99.05 percent of the
total Loans Receivables – GOCCS of the NG.
» Interest Receivables
Percent
Department/Office Amount
to Total
Agriculture 794,372,995.64 95.02
Finance 40,204,166.73 4.81
State Universities and Colleges 1,452,313.58 0.17
Total 836,029,475.95 100.00
Amount
Accounts Accumulated
Gross Net Book Value
Impairment Losses
Investment Property - Land 3,365,686,715.62 (4,052,964.65) 3,361,633,750.97
Investment Property - Buildings 281,236,699.93 (125,483,098.80) 155,753,601.13
Construction in Progress-Investment
Property, Buildings 29,708,138.17 0.00 0.00
Total Investment Property 3,676,631,553.72 (129,536,063.45) 3,547,095,490.27
Percent
Department/Office Amount
to Total
Finance 3,392,960,236.33 95.65
State Universities and Colleges 131,736,716.79 3.71
Trade and Industry 22,398,537.15 0.63
Total 3,547,095,490.27 100.00
101
Of the total amount reported by the DOF, the BTr declared Investment Property -
Land in the total amount of P3.35 billion or 98.82 percent consisting of the following:
Particulars Amount
1. Reclaimed land transferred by the PNCC; the portion of the land
equivalent to P1,515,680,000.00 was part of APT’s recovery from
PNCC account and the portion of the land equivalent to
2,025,680,000.00
P510,000,000.00 was DOF’s proportionate right which was assigned
to the BTr.
Amount
Accumulated Percent to
Major Accounts Accumulated
Gross Amount Impairment Net Value Total
Depreciation
Losses
Land 193,143,717,095.81 0.00 0.00 193,143,717,095.81 11.03
Land Improvements 23,386,570,232.60 8,158,136,935.71 979,966.51 15,227,453,330.38 0.87
Infrastructure Assets 1,188,851,358,571.40 675,774,091,786.59 101,252.85 513,077,165,531.96 29.31
Buildings and Other
Structures 230,387,497,454.76 67,732,877,908.18 33,255,499.55 162,621,364,047.03 9.29
Machinery and Equipment 176,703,519,079.94 89,766,892,563.43 78,636,441.70 86,857,990,074.81 4.96
Transportation Equipment 65,173,606,720.32 34,999,884,461.24 1,228,461.93 30,172,493,797.15 1.72
Furniture, Fixtures and
Books 19,793,600,323.62 8,963,662,578.52 4,077,865.06 10,825,859,880.04 0.62
Leased Assets 1,959,461,159.13 425,078,888.85 0.00 1,534,382,270.28 0.09
Leased Assets
Improvements 0.00 0.00 0.00 0.00 0.00
Construction in Progress 718,780,655,706.70 0.00 0.00 718,780,655,706.70 41.06
Heritage Assets 904,123,319.85 415,928.66 0.00 903,707,391.19 0.05
Service Concession
Tangible Assets 11,863,548,341.83 0.00 0.00 11,863,548,341.83 0.68
Other PPE 8,484,074,300.17 3,019,916,101.14 2,914,575.60 5,461,243,623.43 0.31
Total 2,630,448,448,407.31 888,840,957,152.32 121,194,063.20 1,750,469,581,090.61 100.00
102
Among the major account groups of PPE, Construction in Progress got the biggest
share in the amount of P718.78 billion representing 41.06 percent, followed by
Infrastructure Assets with P675.77 billion or 29.31 percent. The departments which
reported the highest figures in terms of PPE are the following:
Percent to
Department/Office Amount
Total
Public Works and Highways 1,140,184,307,991.74 65.14
Education 113,917,327,868.83 6.51
National Defense 86,206,901,189.80 4.92
State Universities and Colleges 75,198,804,577.73 4.30
Finance 62,238,354,305.37 3.56
Transportation and Communication 43,423,908,123.96 2.48
Social Welfare and Development 42,126,279,658.67 2.41
Health 36,056,567,198.16 2.06
Interior and Local Government 29,010,672,045.98 1.66
Agriculture 28,529,180,915.82 1.63
Sub – total 1,656,892,303,876.06 94.65
Other Departments 93,577,277,214.56 5.35
Total 1,750,469,581,090.62 100.00
The DPWH reported the highest with P1.14 trillion or 65.14 percent. The DepEd
followed with P113.92 billion representing 6.51 percent.
Schedule 17, Volume II presents the details of Property Plant and Equipment by
department/office.
12.1 Land
This year, Land has a net book value of P193.14 billion. The departments
which reported this property are the following:
Percent
Department/Office Amount
to Total
Finance 52,855,996,755.83 27.37
National Defense 40,649,342,329.08 21.05
Social Welfare and Development 40,309,906,952.96 20.87
State Universities and Colleges 22,262,282,365.38 11.53
Education 12,700,083,089.74 6.58
Interior and Local Government 9,927,543,129.27 5.14
Transportation and Communication 3,898,218,399.05 2.02
Public Works and Highways 2,285,444,656.35 1.18
Commission on Election 1,387,591,595.15 0.72
Justice 877,394,269.42 0.45
Sub-total 187,153,803,542.23 96.90
Other Departments 5,989,913,553.58 3.10
Total 193,143,717,095.81 100.00
The DOF, DND, DSWD and SUCs reported a total of 80.82 percent of the
aggregate land owned by the NG.
103
12.2 Infrastructure Assets
Amount
Accumulated
Accounts Accumulated Percent
Gross Impairment Net Book Value
Depreciation to Total
Losses
Road Networks 1,011,216,018,476.18 540,414,884,481.10 0.00 470,801,133,995.08 91.76
Flood Control Systems 160,744,992,109.73 129,510,875,508.72 0.00 31,234,116,601.01 6.09
Sewer Systems 66,203,384.64 10,270,241.64 0.00 55,933,143.00 0.01
Water Supply Systems 735,709,375.95 65,915,890.67 59,814.25 669,733,671.03 0.13
Power Supply Systems 806,950,465.33 361,667,290.45 41,438.60 445,241,736.28 0.09
Communication Network 604,527,387.37 538,648,373.36 0.00 65,879,014.01 0.01
Seaport Systems 5,709,698,400.92 3,261,432,844.01 0.00 2,448,265,556.91 0.48
Airport Systems 4,872,061,906.53 1,599,389,361.37 0.00 3,272,672,545.16 0.64
Parks, Plazas and
Monuments 1,052,844,241.78 8,949,796.64 0.00 1,043,894,445.14 0.20
Railway Systems 0.00 0.00 0.00 0.00 0.00
Other Infrastructure
Assets 3,042,352,822.97 2,057,998.63 0.00 3,040,294,824.34 0.59
Total 1,188,851,358,571.40 675,774,091,786.59 101,252.85 513,077,165,531.96 100.00
Buildings and Other Structures had a total book value of P162.62 billion,
net of accumulated depreciation of P67.73 billion and allowance for Impairment
losses of P33.26 million as of the end of the year. Components of this group of
accounts as follows:
Amount
Accumulated Percent
Accounts Accumulated
Gross Impairment Net Book Value to
Depreciation
Losses Total
Buildings 74,239,436,018.42 24,501,235,910.91 3,732,764.74 49,734,467,342.77 30.58
School Buildings 106,512,883,290.69 27,332,758,413.33 11,571,283.54 79,168,553,593.82 48.68
Hospital and Health 16,849,751,673.37 4,532,928,133.94 0.00 12,316,823,539.43 7.57
Centers
Markets 47,024,661.45 12,008,567.15 0.00 35,016,094.30 0.02
Slaughterhouses 1,881,400.00 47,416.00 0.00 1,833,984.00 0.00
Hostel and Dormitories 726,523,562.89 216,852,023.42 813,437.53 508,858,101.94 0.31
Other Structures 32,009,996,847.94 11,137,047,443.43 17,138,013.74 20,855,811,390.77 12.82
Total 230,387,497,454.76 67,732,877,908.18 33,255,499.55 162,621,364,047.03 100.00
104
Of the aggregate amount of P162.63 billion for Other Structures, the DOTC
reported P4.49 billion which pertains among others; P3.77 billion reported by
DOTC-CO for its Airport Landing Field, P586.02 million for Terminals and
P253.69 million for Other Structures; P427.88 million reported by the PNR;
P75.68 thousand by LTFRB.
Percent
Accounts Amount
to Total
Machinery 1,859,646,011.77 2.14
Office Equipment 6,675,139,509.81 7.69
Information and Communication Technology 19,153,194,924.25 22.05
Equipment
Agricultural and Forestry Equipment 1,062,428,679.31 1.22
Marine and Fishery Equipment 200,517,569.41 0.23
Airport Equipment 283,025,003.85 0.33
Communication Equipment 8,652,531,437.25 9.96
Construction and Heavy Equipment 3,447,475,870.43 3.97
Disaster Response and Rescue Equipment 4,101,130,872.41 4.72
Military, Police and Security Equipment 8,484,858,813.99 9.77
Medical Equipment 12,637,948,471.10 14.55
Printing Equipment 35,035,101.75 0.04
Sports Equipment 144,290,238.89 0.17
Technical and Scientific Equipment 12,616,810,268.31 14.53
Other Machinery and Equipment 7,503,957,302.28 8.64
Total 86,857,990,074.81 100.00
As of the end of the year, this group of accounts has an aggregate balance
of P 30.17 billion sharing 1.72 percent of the total PPE of the NG. It consists of
the following accounts:
Percent to
Accounts Amount
Total
Motor Vehicles 12,150,110,932.02 40.27
Trains 0.00 0.00
Aircrafts and Aircrafts Ground Equipment 7,536,034,845.23 24.98
Watercrafts 10,131,587,399.75 33.58
Other Transportation Equipment 354,760,620.15 1.18
Total 30,172,493,797.15 100.00
105
12.6 Furniture, Fixtures and Books
Percent
Accounts Amount
to Total
Furniture and Fixtures 9,529,382,622.59 88.02
Books 1,296,477,257.45 11.98
Total 10,825,859,880.04 100.00
Amount Percent to
Accounts
Gross Accum. Depr’n Net Total
Leased Assets - Land 234,805,128.21 0.00 234,805,128.21 15.30
Leased Assets- Buildings and
Other Structures 1,017,100,133.15 173,574,833.19 843,525,299.96 54.97
Leased Assets, Machinery and
Equipment 104,061,240.36 5,924,396.63 98,136,843.73 6.40
Leased Assets, Transportation
Equipment 0.00 0.00 0.00 0.00
Other Leased Assets 710,658.03 0.00 710,658.03 0.05
Leased Assets Improvements,
Land 42,030,028.42 20,203,871.56 21,826,156.86 1.42
Leased Assets Improvements –
Buildings 529,238,899.46 218,902,101.04 310,336,798.42 20.23
Other Leased Assets
Improvements 31,515,071.50 6,473,686.43 25,041,385.07 1.63
Total 1,959,461,159.13 425,078,888.85 1,534,382,270.28 100.00
The DOTC books showed a total of P226.72 million Leased Assets, net of
Accumulated Depreciation of P11.09 million.
Percent
Accounts Amount
to Total
Historical Buildings 468,123,428.97 51.80
Works of Arts and Other 428,683,962.22 47.44
Archeological Specimens
Other Heritage Assets 6,900,000.00 0.76
Total 903,707,391.19 100.00
106
The departments which reported assets with historical significance are as
follows:
Percent
Department/Office Amount
to Total
Other Executive Offices 529,980,775.82 58.65
Education 198,984,055.64 22.02
State Universities and Colleges 129,709,179.42 14.35
Tourism 37,500,939.00 4.15
Finance 2,987,347.16 0.33
Commission on Audit 2,614,237.25 0.29
Congress of the Philippines 915,000.00 0.10
National Defense 659,826.50 0.07
Foreign Affairs 254,663.58 0.03
Health 80,000.00 0.01
Sub-total 903,686,024.37 100.00
Other Departments 21,366.82 0.00
Total 903,707,391.19 100.00
Accumulated Accumulated
Accounts Gross Amount Net Book Value
Depreciation Impairment Losses
Work/Zoo 8,282,525,553.24 3,018,158,271.53 2,909,919.40 5,261,457,362.31
Animals
Other PPE 201,548,746.93 1,757,829.61 4,656.20 199,786,261.12
Total 8,484,074,300.17 3,019,916,101.14 2,914,575.60 5,461,243,623.43
Percent
Accounts Amount
to Total
Construction in Progress -
Land Improvements 3,957,957,032.62 0.55
Infrastructure Asset 659,325,830,498.15 91.73
Buildings and Other Structures 55,373,428,726.37 7.70
Leased Asset 119,927,428.29 0.02
Leased Asset Improvements 3,512,021.27 0.00
Total 718,780,655,706.70 100.00
107
The departments/offices with balances of Construction in Progress account,
arranged from highest to lowest are as follows:
Percent
Department/Office Amount
to Total
Public Works and Highways 616,191,811,074.82 85.73
Transportation and Communication 21,007,037,190.91 2.92
Education 16,121,103,164.06 2.24
Agriculture 13,771,728,130.77 1.92
Environment and Natural Resources 11,931,076,454.07 1.66
Health 11,191,897,865.94 1.56
State Universities and Colleges 10,164,417,575.27 1.41
Agrarian Reform 3,927,859,585.52 0.55
ARMM 2,690,654,568.83 0.37
National Defense 2,510,320,779.93 0.35
Sub-total 709,507,906,390.12 98.71
Other Departments 9,272,749,316.58 1.29
Total 718,780,655,706.70 100.00
Amount
Accum.
Accounts
Total Impairment Net Value
Losses
Bearer Biological Assets
Breeding Stocks 758,156,002.37 6,035.00 758,149,967.37
Livestock 73,065,385.39 237,820.00 72,827,565.39
Trees, Plants and Crops 54,550,754.16 0.00 54,550,754.16
Aquaculture 5,035,968.14 0.00 5,035,968.14
Other Bearer Biological Assets 877,830.00 0.00 877,830.00
Sub-Total 891,685,940.06 243,855.00 891,442,085.06
Consumable Biological Assets
Livestock Held for
Consumption/Sale/Distribution 1,244,230,626.57 14,100.00 1,244,216,526.57
Trees, Plants and Crops Held for
Consumption/ Sale/ Distribution 8,651,054.35 0.00 8,651,054.35
108
Amount
Accum.
Accounts
Total Impairment Net Value
Losses
Agricultural Produce Held for
Consumption/Sale/Distribution 3,377,109.02 0.00 3,377,109.02
Aquaculture 932,695.39 0.00 932,695.39
Other Consumable Biological Assets 31,500.00 0.00 31,500.00
Sub-Total 1,257,222,985.33 14,100.00 1,257,208,885.33
Grand Total 2,148,908,925.39 257,955.00 2,148,650,970.39
Amount
Percent
Accounts Accumulated Accumulated
Gross Amount Net Book Value To Total
Amortization Impairment Losses
Patents/Copyrights 5,580,000.00 0.00 0.00 5,580,000.00 0.27
Computer Software 1,636,032,211.48 561,880,091.56 5,119,693.01 1,069,032,426.91 51.76
Websites 0.00 0.00 0.00 0.00 0.00
Other Intangible Assets 990,903,829.06 60,116.29 0.00 990,843,712.77 47.97
Total 2,632,516,040.54 561,940,207.85 5,119,693.01 2,065,456,139.68 100.00
15.1 Prepayments
Percent
Accounts Amount
to Total
Advances to Contractors 656,450,976.99 40.94
Prepaid Rent 29,339,478.94 1.83
Prepaid Registration 306,794.12 0.02
Prepaid Interest 0.00 0.00
Prepaid Insurance 12,461,681.67 0.78
Other Prepayments 904,817,572.00 56.43
Total 1,603,376,503.72 100.00
109
» Advances to Contractors
» Other Prepayments
15.2 Deposits
Accounts Amount
Deposit on Letters of Credit 29,797,276,610.87
Guaranty Deposits 6,288,960,897.40
Other Deposit 86,088,888.66
Total 36,172,326,396.93
» Guaranty Deposits
110
The departments which reported the highest balances of Guaranty
Deposits are the following:
Percent
Department/Office Amount
to Total
National Defense 4,888,216,971.10 77.73
Commission on Elections 923,864,666.63 14.69
Public Works and Highways 205,603,242.42 3.27
Agriculture 105,749,491.64 1.68
State Universities and Colleges 54,064,067.72 0.86
Trade and Industry 51,337,853.64 0.82
Interior and Local Government 11,709,879.34 0.19
Finance 10,206,324.60 0.16
Social Welfare and Development 9,101,902.28 0.14
Congress of the Philippines 4,843,291.10 0.08
Sub-Total 6,264,697,690.47 99.61
Other Departments 24,263,206.93 0.39
Total 6,288,960,897.40 100.00
Amount
Accumulated Percent
Accounts
Gross Amount Impairment Net Book Value to Total
Losses
Acquired Assets 74,976,109,058.35 1,029,000,010.40 73,947,109,047.95 60.72
Foreclosed Property/Assets 8,145,201.55 8,145,201.55 0.01
Forfeited Property/Assets 132,442,350.06 132,442,350.06 0.11
Confiscated Property/Assets 347,898,689.43 347,898,689.43 0.29
Abandoned/Surrendered
Property/Assets 14,891,241,110.73 14,891,241,110.73 12.23
111
Amount
Accumulated Percent
Accounts
Gross Amount Impairment Net Book Value to Total
Losses
Other Assets 32,485,776,367.08 31,120,762.88 32,454,655,604.20 26.65
Total 122,841,612,777.20 1,060,120,773.28 121,781,492,003.92 100.00
» Acquired Assets
Particulars Amount
1. Part of the transferred assets under Proclamation No. 50 wherein P67,950,537,300.71
disposition and sale are being handled by PMO and PNPP/NPC, which
were reclassified from Other PPE account. These assets are not
restated in their realizable value since it is the PMO and NPC which
have direct knowledge of the assets. BTr had already requested the
PMO for updated listings of the remaining assets for reconciliation
with NG’s books.
2. Part of the transferred assets from DBP, PNB and Philippine Guarantee 4,629,763,954.00
and Investment Corporation (PHILGUARANTEE) in the form of
financial assets.
» Foreclosed Properties
112
» Forfeited Property/Assets
Particulars Amount
1. Land recorded in the Collection Books of RR Nos. 1 – 2, 4 – 12 112,555,556.81
and 14 – 19
2. Buildings recorded in the Collection Books of RR No. 9 – San 869,281.00
Pablo City.
3. 236 shares of PLDT stocks of Market Developers (MADE)
Incorporated recorded in the Collection Books of RR No. 8 –
Makati City 742,350.00
Total 114,167,187.81
Particulars Amount
Shares of Stock/Stock Certificates 10,419,103.90
Office Equipment 5,405,134.24
Land 1,980,430.51
Other Structure 75,000.00
Other Property Plant and Equipment 13,993.60
Motor Vehicles 2,000.00
Total 17,895,662.25
» Confiscated Property/Assets
» Abandoned/Surrendered Property/Assets
Particulars Amount
1. Assets and properties voluntarily surrendered, assigned or ceded 536,858,276.65
or waived to the PCGG as ill-gotten wealth, or through
settlement or after judicial determination.
113
Particulars Amount
hectares was subject to Joint Venture Agreement between IBC 13
and R-II Builders, Inc./Primestate Ventures, Inc.; thus leaving
IBC 13 Broadcast City the remaining 0.5000 hectares. In the said
joint venture, The PCGG did not receive any monetary
consideration.
3. Land owned by PIEDRAS which originally has a total area of 14,587,741,084.60
1,635,263 square meters covered by six titles. The PCGG is in
possession of five titles with area totalling 356,005 sq. meters.
From these five titles, the land with an area of 113,870 sq. meters
under TCT No. T-81835 was placed under CARP coverage
which was already dropped from the PCGG books of accounts.
The PCGG has no copy in possession of the remaining 1,279,258
sq. meters under TCT No. T-163207. PIEDRAS has
recommended the filing of a petition in court for the
reconstitution/replacement of the lost title but cannot be acted
upon since the property has also been placed under CARP
coverage. There is a pending Motion for Reconsideration filed by
PIEDRAS with the Department of Agrarian Reform for
exemption of said land from CARP. ________________
Total 14,878,882,807.95
» Other Assets
Percent
Department/Office Amount
to Total
Finance 81,567,590,266.11 66.98
Justice 15,550,372,154.27 12.77
The Judiciary 4,866,480,189.03 4.00
Commission on Elections 3,442,939,180.58 2.83
National Defense 3,441,409,205.82 2.83
Ombudsman 2,050,570,694.80 1.68
Agriculture 1,791,151,125.40 1.47
Health 1,406,621,018.51 1.16
Public Works and Highways 1,268,528,886.79 1.04
Labor and Employment 1,099,926,564.15 0.90
Sub-total 116,485,589,285.46 95.65
Other Departments 5,295,902,718.46 4.35
Total 121,781,492,003.92 100.00
114
Liabilities and Net Assets/Equity
Liabilities
Current Liabilities are the obligations which are expected to be settled within 12
months from December 31, 2015. It is composed of the following:
Percent
Accounts Amount
to Total
Financial Liabilities 1,021,849,156,539.35 82.91
Inter-Agency Payables 119,464,115,434.13 9.69
Intra-Agency Payables 9,539,367,172.82 0.77
Trust Liabilities 39,131,369,366.44 3.17
Other Payables 37,851,338,332.16 3.07
Deferred Credits/unearned Income 4,708,142,305.40 0.38
Total Current Liabilities 1,232,543,489,150.30 100.00
Percent
Accounts Amount
to Total
Payables 216,703,751,320.66 21.21
Bills/Bonds/Loans Payable 805,145,405,218.70 78.79
Total Current Financial Liabilities 1,021,849,156,539.35 100.00
16.1 Payables
Percent
Accounts Amount
to Total
Accounts Payable 91,469,634,329.00 42.21
Due to Officers and Employees 17,583,835,070.23 8.11
Notes Payable 16,713,635,458.65 7.71
Interest Payable 78,639,901,785.36 36.29
Operating Lease Payable 59,073,691.30 0.03
Finance Lease Payable 46,455,312.93 0.02
Awards and Rewards Payable 1,298,716,797.44 0.60
Service Concession Arrangements
Payable 10,891,998,955.85 5.03
Tax Refunds Payables 499,919.89 0.00
Total 216,703,751,320.66 100.00
115
» Accounts Payables
Percent
Department/Office Amount
to Total
Public Works and Highways 28,545,025,856.69 31.21
State Universities and Colleges 9,247,621,884.39 10.11
Other Executive Offices 8,271,538,957.73 9.04
Health 7,589,212,756.64 8.30
Finance 6,425,552,912.62 7.02
Transportation and Communications 4,440,099,380.47 4.85
Social Welfare and Development 4,389,155,756.08 4.80
Education 3,533,985,444.01 3.86
Interior and Local Government 2,494,983,700.61 2.73
Agriculture 2,478,848,408.65 2.71
Sub-Total 77,416,025,057.89 84.64
Other Departments 14,053,609,271.12 15.36
Total 91,469,634,329.00 100.00
Percent
Department/Office Amount
to Total
Interior and Local Government 4,183,413,321.01 23.79
Education 3,724,836,462.60 21.18
National Defense 2,577,087,357.82 14.66
Commission on Audit 1,173,328,967.45 6.67
Ombudsman 878,077,051.14 4.99
The Judiciary 763,193,954.37 4.34
Health 739,235,843.65 4.20
Social Welfare and Development 578,611,060.25 3.29
Labor and Employment 443,949,278.41 2.52
State Universities and Colleges 423,196,116.51 2.41
Sub-Total 15,484,929,413.21 88.06
Other Departments 2,098,905,657.02 11.94
Total 17,583,835,070.23 100.00
» Notes Payable
116
» Interest Payable
Percent
Department/Office Amount
to Total
Transportation and Communications 44,784,800.00 96.40
State Universities and Colleges 1,178,078.91 2.54
Environment and National Resources 291,140.67 0.63
Labor and Employment 130,100.00 0.28
Justice 96,367.65 0.21
Finance (25,174.30) (0.05)
Total 46,455,312.93 100.00
In the DOTC, the LTO reported P44.78 million for the account which
represents the current liability of LTO-NCR relative to the contract entered into
with Mr. Bernardo Y. Go under the Lease-Purchase Agreement for the acquisition
of NCR Regional Office Building amounting to P240 million payable in 5 years
per MYOA No. A-12-002 issued by DBM.
Of the total amount of P1,298.72 million for this account, the BOC
reported P1,297.53 million representing 99.91 percent while the BIR
reported P1.19 million or 0.09 percent.
117
This account is subject for verification and further analysis to
determine the non-current portion for proper reclassification.
Percent
Accounts Amount
to Total
Treasury Bills Payable 264,446,974,450.50 33.19
Bonds Payable – Domestic 317,616,493,608.40 39.86
Bonds Payable – Foreign 172,865,340,450.00 21.69
Loans Payable – Domestic 568,505,701.11 0.07
Loans Payable – Foreign 49,648,091,008.69 6.23
Total Bills/Bonds/Loans Payable 796,838,000,334.01 100.00
This major group of accounts pertain to payables that subsist between NGAs,
LGUs, and GOCCs. It aggregated to P119.46 billion as of the end of the year, it represent
9.69 percent of the total current liabilities. It is composed of the following accounts:
Percent
Accounts Amount
to Total
Due to BIR 6,913,719,194.83 5.79
Due to GSIS 6,244,101,774.83 5.23
Due to Pag-IBIG 465,253,941.56 0.39
Due to PhilHealth 1,166,633,606.80 0.98
Due to NGAS 63,943,423,287.79 53.53
Due to GOCCs 32,462,240,037.79 27.17
Due to LGUs 8,268,743,590.53 6.92
Total Inter-Agency Payables 119,464,115,434.13 100.00
Percent
Department/Office Amount
to Total
Finance 35,957,850,262.98 30.10
Public Works and Highways 18,654,457,560.57 15.62
Budget and Management 16,946,017,124.99 14.19
Education 8,338,991,464.74 6.98
State Universities and Colleges 6,544,374,870.95 5.48
Energy 6,233,404,682.11 5.22
118
Percent
Department/Office Amount
to Total
National Defense 4,878,563,258.00 4.08
Other Executive Offices 3,254,268,833.88 2.72
Foreign Affairs 3,239,224,319.78 2.71
Agriculture 2,980,779,612.67 2.50
Sub-Total 107,027,931,990.67 89.59
Other Departments 12,436,183,443.46 10.41
Total 119,464,115,434.13 100.00
The DOF, particularly the BTr reported P35.17 billion or 97.80 percent of the total
Inter-Agency Payables of the department.
» Due to NGAs
This account with P63.94 billion shared 53.53 percent of the total
Inter-Agency Payables. The departments/offices with balance of Due to
NGAs, arranged from highest to lowest are as follows:
Percent
Department/Office Amount
to Total
Budget and Management 15,286,010,751.61 23.91
Finance 14,343,051,153.17 22.43
Public Works and Highways 9,074,372,142.86 14.19
State Universities and Colleges 5,860,173,761.99 9.16
National Defense 4,377,729,163.89 6.85
Other Executive Offices 3,152,864,939.07 4.93
Science and Technology 2,647,219,429.85 4.14
Agriculture 2,440,510,697.27 3.82
Interior and Local Government 1,700,752,441.64 2.66
Education 1,070,977,993.94 1.67
Sub-Total 59,953,662,475.29 93.76
Other Departments 3,989,760,812.50 6.24
Total 63,943,423,287.79 100.00
119
» Due to GOCCs
Amount Percent
Department/Office
to Total
Finance 21,417,661,440.71 65.98
Public Works and Highways 6,643,462,259.90 20.4
Foreign Affairs 2,944,022,468.67 9.07
Budget and Management 545,737,832.34 1.68
Transportation and Communications 417,812,995.45 1.29
Presidential Communications Operations
Office 75,812,217.78 0.23
Energy 71,473,667.12 0.22
Labor and Employment 62,639,323.05 0.19
State Universities and Colleges 59,274,266.35 0.18
National Defense 39,111,817.83 0.12
Sub-Total 32,277,008,289.20 99.43
Other Departments 185,231,748.59 0.57
Total 32,462,240,037.79 100.00
Particulars Amount
1. Managed funds and escrow account held by NG for BSF, DRF and other P11,297,062,762.46
GOCCs
7. Collateral deposit of GOCCs under the 1992 Philippine Financing Plan 859,361.64
Total 21,323,810,702.98
120
» Due to LGUs
Percent
Department/Office Amount
to Total
Energy 6,001,625,948.37 72.58
Budget and Management 1,047,909,364.54 12.67
Agriculture 351,258,492.22 4.25
Interior and Local Government 245,892,577.06 2.97
Autonomous Region in Muslim
Mindanao 130,060,706.81 1.57
Commission on Election 103,862,412.73 1.26
Public Works and Highways 94,144,131.55 1.14
Health 81,904,484.84 0.99
State Universities and Colleges 78,140,335.29 0.95
Social Welfare and Development 31,607,888.53 0.38
Sub-Total 8,166,406,341.94 98.76
Other Departments 102,337,248.59 1.24
Total 8,268,743,590.53 100.00
Intra-Agency Payables are reciprocal accounts that subsist between the Central
Office, Staff Bureaus, Regional Offices and Operating Units within the agency and which
accounts should have been reconciled with the Intra-Agency Receivable accounts at the
end of the year upon consolidation of the department/agency accounts. Balances of this
account therefore are for reconciliation elimination which at year end aggregated to P9.54
billion. This group of accounts include balances of the following accounts:
Percent
Accounts Amount
to Total
Due to Central Office 6,837,285,566.02 71.67
Due to Bureaus 156,404,283.33 1.64
Due to Regional Offices 1,359,819,767.97 14.25
Due to Operating Units 1,029,558,385.91 10.79
Due to Other Funds 156,299,169.59 1.64
Total Intra-Agency Payables 9,539,367,172.82 100.00
Percent
Department/Office Amount
to Total
Public Works and Highways 4,641,078,677.52 48.65
Education 1,718,287,630.55 18.01
121
Percent
Department/Office Amount
to Total
State Universities and Colleges 819,163,000.62 8.59
Finance 566,245,424.25 5.94
Foreign Affairs 406,095,486.07 4.26
Health 275,525,522.04 2.89
National Defense 261,819,002.38 2.74
Autonomous Region in Muslim
Mindanao 237,135,216.23 2.49
Agriculture 213,610,720.58 2.24
Social Welfare and Development 113,327,452.67 1.19
Sub-Total 9,252,288,132.91 96.99
Other Departments 287,079,039.91 3.01
Total 9,539,367,172.82 100.00
The DPWH topped the departments with P4.64 billion or 48.65 percent of the total
Intra-Agency Payables.
This major group of accounts is used to record receipt of amounts held in trust for
specific purposes, such as bail bonds, guaranty/security deposits, and customers’ deposits.
The current portion is accounted under the following accounts:
Percent
Accounts Amount
to Total
Trust Liabilities 14,036,798,872.05 35.87
Trust Liabilities–Disaster Risk Reduction
and Management Fund 814,550,983.82 2.08
Bail Bonds Payable 484,550,147.76 1.24
Guaranty/Security Deposits Payable 22,407,070,091.75 57.26
Customer’s Deposits Payable 1,388,399,271.06 3.55
Total Trust Liabilities 39,131,369,366.44 100.00
» Trust Liabilities
Percent
Department/Office Amount
to Total
State Universities and Colleges 8,073,697,214.47 57.51
Labor and Employment 2,656,607,466.83 18.92
National Defense 696,811,651.06 4.96
The Judiciary 456,931,860.46 3.25
Agriculture 374,770,932.43 2.67
Agrarian Reform 360,532,699.77 2.57
National Economic Development
Authority 290,146,393.87 2.07
Health 266,513,895.96 1.90
122
Percent
Department/Office Amount
to Total
Commission on Audit 202,263,669.44 1.44
Transportation and Communications 190,043,688.27 1.35
Sub-Total 13,568,319,472.56 96.65
Other Departments 468,479,399.49 3.35
Total 14,036,798,872.05 100.00
Among the SUCs, the UPS reported P6.31 billion or 44.94 of the
total Trust Liabilities.
In the books of the DA, P49.75 million pertains to the fund received
from the President’s Social Fund for the financial assistance to government
employees affected by typhoon Yolanda and 7.2 magnitude earthquake.
This represents 50% of the total assistance subject for liquidation.
This group of account refers to the liability arising from the receipt
of cash bond from a person who is in the custody of law to guaranty his
appearance in court at the appointed day and time or the compliance with
the conditions of the bond. This also includes immigration bonds required
from foreign nationals charged with crimes or violations of Philippine laws.
Percent
Department/Office Amount
to Total
Public Works and Highways 13,791,064,805.55 61.56
Finance 3,591,495,960.16 16.03
Health 1,352,031,074.53 6.04
Education 947,986,066.39 4.23
Agriculture 631,303,342.15 2.82
Environment and National Resources 420,950,059.57 1.88
123
Percent
Department/Office Amount
to Total
State Universities and Colleges 333,680,320.26 1.49
National Defense 273,137,151.62 1.22
Agrarian Reform 270,255,216.24 1.21
Science and Technology 143,214,176.80 0.64
Sub-Total 21,755,118,173.27 97.11
Other Departments 651,951,918.48 2.89
Total 22,407,070,091.75 100.00
Percent
Department/Office Amount
to Total
Public Works and Highways 1,062,523,622.03 76.53
Presidential Communications Operations
Office 165,521,375.28 11.92
Agriculture 101,401,509.13 7.30
Agrarian Reform 15,833,946.68 1.14
Trade and Industry 12,093,414.29 0.87
State University and Colleges 7,596,422.92 0.55
Health 7,452,413.01 0.54
Tourism 4,946,346.15 0.36
Environment and Natural Resources 2,931,480.37 0.21
Finance 2,788,200.00 0.20
Sub-Total 1,383,088,729.86 99.62
Other Departments 5,310,541.2 0.38
Total 1,388,399,271.06 100.00
This account in the total amount of P 37.85 billion shared 3.07 percent only of the
total Current Liabilities of the NG. The departments/offices with balances of this account,
arranged from highest to lowest, are as follows:
Percent
Department/Office Amount
to Total
Education 5,533,877,403.30 14.62
Commission on Election 5,307,063,079.25 14.02
Transportation and Communications 5,049,817,107.87 13.34
The Judiciary 3,618,184,368.45 9.56
Finance 3,362,642,154.77 8.88
State Universities and Colleges 2,996,918,332.47 7.92
Health 2,219,850,801.95 5.86
Justice 2,200,561,455.73 5.81
National Defense 1,389,478,075.21 3.67
124
Percent
Department/Office Amount
to Total
Commission on Audit 1,319,934,049.37 3.49
Sub-Total 32,998,326,828.37 87.18
Other Agencies 4,851,686,503.79 12.82
Total 37,850,013,332.16 100.00
The amount of P5.53 billion or 14.62 percent reported by the DepEd includes
payables to private lending institutions and insurance companies for loan repayments and
insurance premiums deducted from salaries of employees.
The DOTC reported a significant amount of P5.05 billion or 13.34 percent of the
total Other Payables of the NG which includes among others, P3.92 billion payable to
MRTC for collections from the operations of MRT3.
The DOF particularly the BTr reported P1.59 billion which includes accounts held
in escrow in the amount of P58.33 million corresponding to 20% withholding tax on
coupon payments for the investments in government securities of private companies and
other institutions which are invested in FTD awaiting determination of whether they are
tax exempt or not, and P681.60 million escrow account under the Second Tropical Forest
Conservation Fund. It also includes balances under the following:
Amount
Particulars
1. Balance of the FSD 531,971,906.16
2. Payment made by GOCC for servicing of their foreign loans 248,020,989.42
3. Payables for Emergency Guerilla Currency Notes (R.A. No. 369) 31,707,904.39
4. Payables for Backpay Rights Sinking Fund (R.A. 897) 22,409,264.53
5. Contributions to Foreign Financial Institution 17,136,000.00
6. Payables for Backpay Rights Sinking Fund (R.A. 304) 1,105,832.79
Total 852,351,897.28
The DOH reported P2.22 billion of Other Payables, P2.12 billion of which was
reported by the OSEC representing unpaid salaries of contractual employees, deductions
from salaries of regular employees for payment of monthly dues and cooperative loans and
others.
The DOJ, particularly the PCGG reported Other Payables in the amount of P1.99
billion for the year 2015. These payables involve those maintained under Fund 184
escrow accounts deposited with the BTr which represent collections from sequestered
assets pending litigation for the rightful ownership. It also includes redemption proceeds
of San Miguel Corporation Series 1 preferred shares amounting to P59.00 billion remitted
by the PCGG to the BTr in October 2012 and P128.00 million proceeds from the sale of
Wack Wack property awaiting resolution of some legal issues.
125
Note 21. Deferred Credits/Unearned Income
Deferred Credits/Unearned Income with P4.71 billion was contributed by the following
departments:
Percent
Department/Office Amount
to Total
Finance 1,680,434,899.44 35.69
Agriculture 1,297,911,539.07 27.57
State Universities and Colleges 1,086,603,588.40 23.08
Health 285,111,201.82 6.06
Transportation and Communications 89,162,655.58 1.89
Justice 83,100,000.00 1.77
Education 60,044,647.94 1.28
Science and Technology 43,273,118.09 0.92
Agrarian Reform 22,437,647.02 0.48
Foreign Affairs 13,961,275.89 0.30
Sub-Total 4,662,040,573.25 99.02
Other Departments 46,101,732.15 0.98
Total 4,708,142,305.40 100.00
Non-Current Liabilities
Non-Current Liabilities represent the obligations of the NGAs which are not
expected to be settled within the next 12 months from December 31, 2015. It is composed
of the following:
Percent
Accounts Amount
to Total
Financial Liabilities 5,046,466,740,454.57 98.53
Trust Liabilities 11,675,566,088.68 0.23
Deferred Credits/Unearned Income 17,089,728,755.65 0.33
Other Payables 46,550,782,357.64 0.91
Total Non-Current Liabilities 5,121,782,817,656.54 100.00
Amount Percent
Accounts
to Total
Payables 1,053,830,666.90 0.02
Bill/Bonds/Loans Payable 5,045,412,909,787.67 99.98
Total Non-Current Financial
Liabilities 5,046,466,740,454.57 100.00
22.1 Payables
This total amount of P1.05 billion or 0.02 percent of the total Financial
Liabilities pertains to Finance Lease Payable account only.
126
» Finance Lease Payable
Only two departments reported this account; the DOF and the
DOTC. The BIR reported a total of P964.26 million or 91.50 percent for
Finance Lease Payable, summarized as follows:
Lessor Amount
LBP Leasing Corporation 866,834,544.71
Philippine Reclamation Authority 97,426,522.19
Total 964,261,066.90
Amount
Accounts
Gross Premium Discount Net
Bonds
Payable – 3,303,285,473,972.95 3,652,501,460.66 68,050,384,717.98
Domestic 3,238,887,590,715.63
Bonds
Payable – 1,128,741,225,262.00 1,542,394,718.40 42,098,043,926.03 1,088,185,576,054.37
Foreign
Loans
Payable –
Domestic 1,047,513,297.18 1,047,513,297.18
Loans
Payable –
Foreign 717,292,229,720.49 ______________ ________________ 717,073,881,240.70
Total 5,150,366,442,252.62 5,194,896,179.06 110,148,428,664.01 5,045,412,909,787.67
The Bonds Payable –Foreign are offshore bond flotation of the ROP
which will be maturing beyond a period of one year. The amount of P1.09
trillion (net of premium of P1.54 billion and discount of P42.10 billion)
was also reported by the BTr.
127
» Loans Payable – Foreign
Percent
Accounts Amount
to Total
Trust Liabilities 3,186,045,611.90 27.29
Bail Bonds Payable 7,623,347,877.67 65.29
Guaranty/Security Deposits Payable 844,482,035.33 7.23
Customers’ Deposits Payable 21,690,563.78 0.19
Total Trust Liabilities 11,675,566,088.68 100.00
» Trust Liabilities
This account with P3.19 billion represents 27.30 percent of the total
trust liabilities. The departments/ offices with balances in this account,
arranged from highest to lowest, are as follows:
Percent
Department/Office Amount
to Total
Finance 2,457,111,156.23 77.12
Transportation and Communications 467,505,195.00 14.67
The Judiciary 73,141,475.59 2.30
Ombudsman 64,450,037.48 2.02
National Defense 55,213,277.99 1.73
Other Executive Offices 34,143,982.89 1.07
State Universities and Colleges 14,274,974.33 0.45
National Economic Development
Authority 12,515,006.62 0.39
Environmental and Natural Resources 3,731,611.68 0.12
Social Welfare and Development 3,340,779.16 0.10
Sub-Total 3,185,427,496.97 99.98
Other Departments 618,114.93 0.02
Total 3,186,045,611.90 100.00
The DOF, particularly the BOC and BTr (proper) reported P2.45
billion and P11.93 million respectively which represent 77.12 percent of
the total Trust Liabilities.
128
The DOTC reported P467.50 million representing payment made
by the Light Rail manila Consortium, the winning concessionaire of the
DOTC 50% share in the 10% of the total concession payment in
accordance with the Concession Agreement between LRMC, DOTC and
LRTA, grantors for the Manila LRT I Extension, operation and
maintenance project which was directly deposited to the BTr.
Percent
Accounts Amount
to Total
Other Deferred Credits 17,064,855,137.41 99.85
Other Unearned Revenue 24,873,618.24 0.15
Total Non-Current Deferred
17,089,728,755.65 100.00
Credits/Unearned Income
Accounts Amount
1. Proceeds from ROP’s issuance of Debt Exchange Warrants P1,471,585,312.50
which entitles the holders during exercise period to tender
dollar/euro bonds and receive in exchange a peso denominated
treasury bonds.
2. Contra account in setting up the receivable from DBP and 44,612,225.83
PMO
3. Converted balance under Fund 105 which had remained 565,952.85
dormant for over 30 years and was already requested for write-
off ______________
Total 1,516,763,491.18
129
Note 25: Other Payables
This account is used to record other liabilities not falling under any of the specific
payable accounts which as of the end of the year totaled P46.55 billion representing 0.91
percent of the total non-current liabilities of the NG. The following departments/offices
reported balances of non-current Other Payables, arranged from highest to lowest:
Percent
Department/Office Amount
to Total
Finance 28,987,088,472.53 62.27
State Universities and Colleges 15,124,373,393.65 32.49
Ombudsman 1,082,521,244.19 2.33
Social Welfare and Development 548,367,630.23 1.18
The Judiciary 298,662,991.41 0.64
Justice 143,520,233.44 0.31
Metro Manila Development Authority 117,098,664.58 0.25
Labor and Employment 87,445,751.20 0.19
Environment and Natural Resources 55,793,550.32 0.12
National Defense 39,469,907.35 0.08
Sub-Total 46,484,341,838.90 99.86
Other Departments 66,440,518.74 0.14
Total 46,550,782,357.64 100.00
For the DOF which reported P28.99 billion or 62.27 percent of the total non-
current Other Payables, the BOC and the BIR reported P13.69 billion and P13.78 billion,
respectively.
The BTr disclosed contingent liabilities of the NG in the total amount of P437.89
billion as of the end of the year, as follows:
Denomi- Amount
Particulars
nation Foreign Domestic
NG Direct Guarantee on USD 6,66,998,015.15
GOCC Loans Peso 295,488,956,414.31 138,231,519,982.28
Also, the NG has contingent liabilities under the Philippine Public Partnership
(PPP) Program such as: build-operate and own, build-operate and transfer, build and
transfer, and build-transfer and operate wherein the valuation of the extent of the NG
liabilities or exposure cannot yet be established in the absence of complete data regarding
these projects. Also excluded in this report are the guarantees extended by the GFIs
considering that there is no explicit NG guarantee on these and these are already part of
the contingent liabilities of the GFIs.
The DOF- PMO also disclosed a contingent liability to the GSIS in the amount of
P1.19 billion representing bond premium, for two years from February14, 2014 to
February 14, 2016 or a yearly premium of P593.72 thousand relative to the Court of Tax
Appeals Resolution dated February 7, 2013. This ensued as the Tacloban City
130
Government issued Warrants of Levy over the properties of Leyte Park Hotel for non-
payment of real property tax in the amount of P65.96 million. The PMO obtained
Temporary Restraining Order on the Motion for Suspension of Collection of real property
tax and cancellation of warrants of levy. The CTA issued the TRO provided that PMO
files a surety bond equivalent to one and one-half of the amount being claimed by TCG.
The Petition for Certiorari on the motion for exemption from posting of surety bond is still
pending before the Supreme Court.
Particulars Amount
Balance - January 1, 2015 (1,688,930,177,533.58)
Changes in Accounting Policy (6,427,053,577.66)
Prior Period Adjustments/Unrecorded Income and Expenses (12,903,060,788.87)
Other Adjustments 20,139,703,052.32
Restated Balance (1,688,120,588,847.79)
Changes in Net Assets/Equity for the Calendar Year
Adjustment of Net Revenue recognized directly in Net Assets/Equity (1,435,350,608.36)
Surplus/(Deficit) for the Period (3,256,881,589.59)
Total Recognized Revenue and Expenses for the Period (4,692,232,197.95)
Other Adjustments 134,812,344,110.65
Balance - December 31, 2015 (1,558,000,476,935.09)
This balance was further restated due to the effects of changes in accounting
policies in the amount of P6.43 billion, prior period adjustments such as the unrecorded
income and expenses of P12.90 billion and other adjustments of P20.14 billion or a net
effect of P809.59 million which was contributed by the following departments.
Department/Office Amount
Public Works and Highways (466,025,089.01)
Presidential Communications Operations Office (184,992,239.33)
Civil Service Commission (68,335,104.64)
Finance (35,486,195.47)
Environment and Natural Resources (2,937,513.95)
Education (688,493.94)
Energy (12,800.00)
Science and Technology 4,349,284.75
Office of the President 5,775,921.04
National Defense 14,735,846.48
Other Executive Offices 39,064,525.26
Transportation and Communications 97,260,903.56
Tourism 168,911,073.21
State Universities and Colleges 223,118,588.41
Agriculture 346,921,415.87
National Economic and Development Authority 667,928,563.53
Total 809,588,685.78
131
The P667.93 million by the NEDA was due to the Revolving Fund of the PPPCP
which was not included in January 1, 2015 balance.
Department/Office Amount
Public Works and Highways 425,555,286,944.70
Education 2,231,669,280.40
Other Departments 956,156,539.02
Sub-Total 428,743,112,764.12
Agriculture (161,709,173,971.35)
Finance (54,252,657,857.21)
Social Welfare and Development (24,563,059,022.49)
Transportation and Communications (18,711,941,677.13)
Health (6,377,714,962.91)
Other Departments (28,316,221,162.38)
Sub-Total (293,930,768,653.47
Grand Total 134,812,344,110.65
132
Note 28: Tax Revenue
Tax revenue amounting to P1.824 trillion represents 87.83 percent of the total
revenue of P2.077 trillion. The following are the components of tax revenue:
The BIR, the lone collector of Property Taxes, made a total collection of
P11.03 billion for the year, which is 19.28 percent lower than last year’ collection
of P13.67 billion.
133
28.3 Tax Revenue – Goods and Services
The service and business income were reported at P204.56 billion which represents
9.85 percent of the total revenue. Below are the details of service and business income:
134
Particulars 2015 2014
Business Income
Interest Income 60,214,331,543.55 52,699,902,021.85
Dividend Income 32,206,609,457.07 22,813,919,726.95
School Fees 14,482,230,814.33 12,081,823,539.96
Hospital Fees 11,428,633,708.02 8,884,843,509.24
Other Business Income 6,283,489,829.48 5,404,076,690.12
Service Concession Revenue 5,460,000,000.00 -
Guarantee Income 4,786,599,884.82 5,273,826,693.74
Rent/Lease Income 800,163,385.72 742,718,861.80
Fidelity Insurance Income 773,995,151.96 681,231,201.51
Examination Fees 773,474,172.78 690,113,384.36
Sales Revenue 12,352,936,794.96 9,289,345,528.61
Less: Sales Discounts (88,672,073.88) (4,891,716.09)
Cost of Sales (11,565,747,955.34) (8,427,654,593.05)
Net Sales 698,516,765.74 856,799,219.47
Seminar/Training Fees 604,251,811.93 513,080,107.34
Income from Hostels/Dormitories and Other Like Facilities 327,101,716.22 278,788,182.77
Fines and Penalties - Business Income 234,391,080.59 193,071,999.76
Affiliation Fees 79,413,688.70 89,226,536.01
Income from Printing and Publication 77,804,108.13 62,223,456.61
Road Network Fees 34,369,590.00 31,776,135.00
Share in the Profit of Joint Venture 25,809,403.29 -
Communication Network Fees 9,787,979.13 7,077,082.90
Power Supply System Fees 4,190,806.69 2,858,129.29
Waterworks System Fees 3,744,046.00 4,314,916.87
Landing and Parking Fees 3,345,702.49 267,795.00
Slaughterhouse Operation 583,510.92 291,064.30
Transportation System Fees 171,338.00 287,429.10
Total Business Income 139,313,009,495.56 111,312,517,683.95
Total Service and Business Income 204,555,675,347.91 162,820,677,007.47
135
P1.64 billion, and OEO’s NTC at P1.62 billion and ERC at P732.55 million,
respectively.
Another big source of business income was School Fees with total
amount of P14.48 billion or 10.40 percent. Batangas State University reported the
highest School Fees with P655.69 million followed by Cavite State University with
652.14 million and Bulacan State University with P545.53 million.
The income from shares, grants and donations amounting to P48.23 billion
represents 2.32 percent of the total revenue. The details are as follows:
136
Department/Office Amount Percent
Finance - BTr 19,995,112,176.31 91.01
Other Executive Offices 1,687,755,608.80 7.68
Phil. Sports Commission 1,012,755,608.80
CHED 600,000,000.00
Dangerous Drug Board 72,000,000.00
PDEA 3,000,000.00
Education 250,230,000.00 1.14
Interior and Local Government 35,114,553.11 0.16
Health 1,507,000.00 0.01
Total 21,969,719,338.22 100.00
137
The DENR recorded the highest at P2.68 million, followed by OEO and SUCs at
P2.60 million and P1.13 million, respectively. The balance was shared by DILG, DOST,
and DOTC.
Gains
Gain on Initial Recognition of Biological Assets 12,846,273.04 37,482,679.06
Gain on Sale of Biological Assets 3,320,493.65 3,108,246.21
Gain from Changes in Fair Value Less Cost to Sell of
18,273,700.23 9,610,826.90
Biological Assets Due to Physical Change
Gain from Changes in Fair Value Less Cost to Sell of
Biological Assets Due to Price Change 50,890.00 34,098.00
Gain on Sale of Agricultural Produce 968,669.50 1,165,838.77
Gain from Changes in Fair Value of Financial Instruments - -
State Universities and Colleges reported a total amount of P30.54 million or 86.13
percent of total gains. Of the amount, the following SUCs reported the biggest share:
Central Mindanao University - P19.51 million or 63.86 percent; Mariano Marcos State
University - P6.72 million or 21.99 percent; Ifugao State University – P1.26 million or
4.13 percent; and Isabela State University – P1.10 million or 3.60 percent.
The major components of personnel services are Salaries and Wages – P351.79
billion or 50.80 percent; Other Compensation – P179.76 billion or 25.96 percent,
Personnel Benefit Contributions – P39.90 billion or 5.76 percent and Other Personnel
Benefits – P121.01 billion or 17.48 percent. The components of personnel services
presented in comparison with CY 2014 are:
The DepED reported the biggest spending for personnel services at P265.91 billion
or 38.40 percent. The DILG and DND followed with P129.23 billion or 18.66 percent and
138
P113.77 billion or 16.43 percent, respectively. The departments/offices with huge
expenses for Personnel Services are as follows:
139
33.3 Personnel Benefit Contributions
Maintenance and other operating expenses totalled at P234.29 billion with the
three top components of significant amount of expenses as follows: Other MOOE –
P56.35 billion or 24.05 percent; Supplies and Materials Expenses - P46.18 billion or 19.71
percent; Professional Services – P23.50 billion or 10.03 percent; and Repairs and
Maintenance – P21.71 billion or 9.26 percent. The details of MOOE are as follows:
140
Particulars 2015 2014
Demolition/Relocation and Desilting/Dredging
Expenses 33,783,693.70 27,376,770.52
Generation, Transmission and Distribution Expenses 17,051,246.09 11,315,336.60
Total Maintenance and Other Operating Expenses 234,286,122,534.04 190,975,409,240.41
Among the departments/offices, DepED reported the highest amount for MOOE at
P27.85 billion or 11.89 percent followed by DOH and DOF with P22.09 billion or 9.43
percent and P18.42 billion or 7.86 percent, respectively. The departments/offices and their
corresponding expenses on MOOE are the following:
The top five departments/offices which reported the biggest amount were: DepED
– P9.60 billion or 17.04 percent; DOTC - P5.30 billion or 9.41 percent; DA– P4.17
billion or 7.41 percent; OEO – P4.01 billion or 7.11 percent; and OP – P3.96 billion
or 7.02 percent.
141
34.2 Supplies and Materials
The leading consumers are the following departments: DOH – P8.16 billion or
17.66 percent; DILG – P6.69 or 14.48 percent; DND – P6.60 billion or 14.30 percent;
DepEd – P6.07 billion or 13.15 percent; and DA – P3.35 or 7.26 percent.
The DSWD reported the biggest share of P5.28 billion or 22.46 percent
followed by DOH - P4.90 billion or 20.82 percent, DENR - P1.94 billion or 8.27
percent, OP – P1.88 billion or 9.01 percent, and SUCs - P1.78 billion or 7.57
percent.
Total repairs and maintenance for this year amounted to P21.71 billion. Of
the total, the DPWH registered the highest amount of P9.04 billion or 41.65
percent followed by the DND, DepEd and DILG at P3.84 billion or 17.70 percent,
142
P3.08 billion or 14.20 percent and P1.03 billion or 4.73 percent, respectively. Data
on the components of Repairs and Maintenance are as follows:
Of the total amount of P397.71 billion, the DOF accounted for 396.55 billion or
99.71 percent, of which P395.70 billion or 99.79 percent was reported by the BTr as
interest expense. The details of financial expenses are as follows:
Financial Expenses
Interest Expenses 396,117,938,562.41 319,806,529,530.50
Bank Charges 1,050,331,642.42 848,350,296.57
Other Financial Charges 391,341,931.93 4,247,572,808.45
Commitment Fees 151,828,757.38 192,131,181.51
Management Supervision/Trusteeship Fees 200,000.00 -
Guarantee Fees - 4,482.02
Total Financial Expenses 397,711,640,894.14 325,094,588,299.05
Among the departments, DPWH shared the biggest amount of P60.12 billion,
wherein, an increase of P59.26 billion of depreciation expense of Infrastructure Assets was
recognized under DO 176 s.2015. The details of non-cash expenses are as follows:
143
Note 37: Net Financial Assistance/Subsidy
Particulars Amount
Total Financial Assistance/Subsidy from NGAs, LGUs
and GOCCs 1,812,367,174,314.60
Less: Total Financial Assistance/Subsidy to NGAs,
LGUs, GOCCs and NGOs /POs 2,410,183,104,122.56
Net Financial Assistance/Subsidy (597,815,929,807.96)
Particulars Amount
Subsidy from National Government 1,760,716,643,862.44
Subsidy from other NGAs 46,772,002,685.11
Assistance from Local Government Units 2,806,312,264.38
Assistance from Government-Owned and/or Controlled
Corporations 271,684.16
Subsidy from Other Funds 1,838,247,645.69
Subsidy from Central Office 233,696172.82
Total 1,812,367,174,314.60
The DBM topped the highest Subsidy from NG with P409.18 billion or
23.24 percent followed by DEpEd, DPWH, DILG with the following amounts:
P310.50 or 17.64 percent; P246.66 billion or 14.01 percent and P157.85 billion or
8.97 percent.
\
37.2 Financial Assistance/Subsidy to NGAs, LGUs, GOCCs and NGOs/POs
144
closing of the account to the Revenue and Expense Summary account. The details
of subsidy to NGAs are as follows:
Particulars Amount
Replenishment of negotiated MDS account 1,795,016,429,415.61
Tax Remittance Advices 61,919,265,093.93
JC 2-97 NCAA 5,455,114,558.51
DFA Phil. Contributions to International Organizations/ Foreign
Service Posts 3,826,877,079.73
JC 2-91Customs Duties/Other Taxes 13,710,472,866.38
JC 2-94 Working Fund-Loan/Grant 22,520,719,559.84
JC 2-97 NCAA (JICA – Transfer Procedure B) 2,835,048,740.65
Total 1,905,283,927,314.65
Less: Subsidy from NGAS (Reciprocal accounts/MAAD 89,563,155,517.31
Books)
Net Subsidy to NGAS 1,815,720,771,797.34
Particulars Amount
Subsidy to NGAs 1,815,720,771,797.34
Financial Assistance to NGAs 29,399,303,242.36
Financial Assistance to Local Government Units 18,661,430,372.29
Budgetary Support to GOCCs 89,618,852,236.79
Financial Assistance to NGOs/POs 724,217,620.27
Internal Revenue Allotment 391,480,356,397.00
Subsidy to Regional Offices/Staff Bureaus 77,448,161.80
Subsidy to Operating Units 103,788,942.50
Subsidy to Other Funds 855,726,774.92
Subsidies - Others 63,541,208,577.29
Total 2,410,183,104,122.56
Particulars Amount
Sale of Assets
Sale of Garnished//confiscated/Abandoned/Seized
Goods and Properties 906,226,929.85
Sale of Unserviceable Properties 359,676.30
Total Sale of Assets 906,586,606.15
Gain and Reversal
Gain on Foreign Exchange (FOREX) 18,964,118,977.26
Gain on Sale of Investments 3,933886,623.01
Other Gains 1,297,853,560.59
Gain on Sale of Property, Plant and Equipment 3,368,758.68
Gain on Sale of Investment Property 1,406,561.29
Total Gains 24,200,634,480.83
Total Non-Operating Income 25,107,221,086.98
145
The Non-operating income under Sale of Garnished/Confiscated/
Abandoned/Seized Goods and Properties in the amount of P906.23 million is attributed to
the BOC which reported the biggest amount of P759.68 million or 83.83 percent followed
by PCGG at P141.93 million or 15.66 percent.
Account Gains which totalled P24.20 billion is a composite of the DOF reported
gains at P21.63 billion or 89.38 percent followed by DSWD of P1.51 billion 6.22 percent,
and DFA of P510.78 million or 2.11 percent. The remaining balance of P552.49 million
or 2.29 percent is shared by other departments.
Particulars Amount
Loss on Foreign Exchange (FOREX) (100,521,751,914.16)
Loss of Assets (40,099,726.04)
Loss on Sale of Property, Plant and Equipment (38,962,035.69)
Loss on Sale of Assets (12,106,162.52)
Loss on Sale of Investment Property (995,716.72)
Other Losses (13,594740.85)
Total (100,627,510,295.98)
The Loss on Foreign Exchange of P100.52 billion consists substantially of the loss
reported by DOF-BTr, amounting to 99.12 billion or 98.49 percent.
The NG’s operations for the year resulted to a Surplus/Deficit of negative P3.26
billion, presented as follows:
Particulars Amount
Revenue 2,077,144,173,038.67
Less: Expenses 1,407,064,835,611.30
Surplus/(Deficit) Before Other Income/Expense 670,079,337,427.37
Items
Other Income/Expense Items
Net Financial Assistance, Subsidy From/To NGAs (100,137,657,130.15)
Assistance From /ToLGUs, GOCCs, NGOs and
Subsidy from Other Funds (497,678,272,677.81
Sale of Assets 906,586,606.15
Net Gain/(Loss) (76,426,875,815.15)
Sub-Total (673,336,219,016.96)
Deficit for the Period (3,256,881,589.59)
146
Note 41: Cash Inflows from Operating Activities
The Cash Inflows from Operating Activities of P4.19 trillion were sourced from
the following:
Particulars Amount
Collection of Income/Revenues 2,035,453,976,520.85
Receipt of Notice of Cash Allocations 1,887,899,174,054.13
Receipt of Trust Liabilities 63,437,718,367.72
Receipt of Inter-Agency Fund Transfers 59,249,749,314.96
Receipt of Intra-Agency Fund Transfers 53,165,984,602.84
Collection of Receivables 29,934,426,519.44
Other Receipts 25,534,755,906.32
Receipt of Subsidy from Other NGAs, LGUs and
GOCCs 10,456,164,162.71
Adjustments 29,596,937,872.32
Total 4,194,728,887,321.29
The adjustments made by agencies that increased the balances of cash for
Operating Activities by P29.60 billion are the following:
Particulars Amount
Restoration of Cash for Unreleased Checks 5,157,865,369.89
Restoration of Cash for Cancelled/lost/stale
checks/ADA 2,615,776,233.49
Others 21,823,296,268.94
Total 29,596,937,872.32
The total receipt of Notice of Cash Allocation (NCA), Notice of Transfer of Cash
Allocation, NCA for trust and other receipts, constructive receipt of NCA for Tax
Remittance Advice, and working fund for foreign-assisted projects amounted to P1.89
trillion. The following Departments reported the highest receipt of NCA:
Particulars Amount
Budget and Management 412,924,678,127.35
Education 328,116,074,208.30
Public Works and Highways 244,073,830,531.85
Interior and Local Government 163,068,712,481.94
National Defense 156,702,016,680.74
Social Welfare and Development 134,192,503,843.19
Other Departments/Offices 448,821,358,180.77
Total 1,887,899,174,054.13
147
Particulars Amount
Finance 1,918,293,695,575.52
Transportation and Communications 24,800,477,618.81
State Universities and Colleges 18,125,524,237.19
Energy 17,063,631,822.74
Justice 11,104,647,472.54
Other Executive Offices 9,339,885,192.64
Public Works and Highways 7,275,358,188.29
Foreign Affairs 6,223,825,822.59
Labor and Employment 3,534,722,465.89
The Judiciary 2,667,856,461.47
Other Departments/Offices 17,024,351,663.17
Total 2,035,453,976,520.85
The Cash Outflows from Operating Activities of P3.91 trillion were disbursed for
the following:
Particulars Amount
Replenishment of Negotiated MDS checks by BTr 1,716,410,975,608.15
Payment of Operating Expenses 679,778,726,458.63
Grant of Financial Assistance/Subsidy 542,752,226,513.55
Remittance of Personnel Benefit Contributions and
Mandatory Deductions 294,500,603,160.27
Payment from Trust Liabilities/Fund Transfers 111,548,298,361.26
Other Disbursements 73,106,505,046.12
Release of Inter-Agency Fund Transfers 71,299,240,995.21
Release of Intra-Agency Fund Transfer 48,200,852,053.33
Payment of Prior Year's Accounts Payable 40,941,248,451.35
Grant of Cash Advances 39,907,221,030.78
Purchase of Inventories 22,297,433,128.81
Prepayments 17,973,493,588.92
Payment of Deposits 15,081,319,924.93
Purchase of Consumable Biological Assets 3,112,220,540.97
Adjustments 232,308,439,660.75
Total 3,909,218,804,523.04
The adjustments made by agencies amounting to P232.31 billion that decreased the
balances of cash from Operating Activities are the following:
Particulars Amount
Reversal of Unused NCA 86,517,531,058.71
Reversing Entry for Unreleased Checks in the Previous
Year 7,802,190,060.22
Adjustment for Dishonored Checks 38,341,160.37
Adjustment for Cash Shortage 26,715,482.44
Difference between Amount of Remittance to the
National Treasury (NGAs vs BTr NG books) 20,880,280,885.61
Others 117,043,381,013.40
Total 232,308,439,660.75
148
The DBM which administers the funds for LGUs reported grant of financial
assistance/subsidy of P381.69 billion of which, P225.08 billion is for Internal Revenue
Allotment.
The DOF-BTr which administers the budgetary support to GOCCs reported grant
of financial subsidy in the amount of P88.80 billion.
The cash activities eliminated in the Consolidated Statement of Cash Flow under
the Operating Activities are as follows: remittance to National Treasury amounting to
P1,881.10 billion; remittances from National Government Agencies amounting to
P1,865.19 billion; and intra-agency transactions/activities. The noted difference
amounting to P20.88 billion between the amount of remittance to NGAs and BTr-NG
books is also included as an adjustment under this activity.
The Cash Inflows from Investing Activities of P175.08 billion were derived from
the following:
Particulars Amount
Proceeds from Matured/Return of Investments 68,418,731,145.22
Sale of Investments 67,918,766,578.26
Receipt of Cash Dividends 32,269,272,931.29
Collection of Long-Term Loans 6,288,968,793.00
Proceeds from Sale/Disposal of Property, Plant and
Equipment 177,065,860.01
Proceeds from Sale of Investment Property 3,061,599.22
Total 175,075,866,907.00
The Cash Outflows from Investing Activities amounting to P320.07 billion were
from the following:
Particulars Amount
Purchase/Construction of Property, Plant and Equipment 238,012,029,527.27
Investments 78,445,076,370.84
Grant of Loans 3,380,827,218.94
Purchase of Intangible Assets 104,775,086.36
Purchase of Bearer Biological Assets 85,307,560.30
Purchase/Construction of Investment Property 45,888,725.09
Total 320,073,904,488.80
149
Note 45: Cash Inflows from Financing Activities
The Cash Inflows from Financing Activities of P899.25 billion were generated
from the following:
Particulars Amount
Proceeds from Issuance of Bills and Bonds 806,034,824,790.36
Proceeds from Domestic and Foreign Loans 93,214,796,428.96
Total 899,249,621,219.32
The total proceeds solely reported by DOF-BTr (NG books) is net of discount,
other financial charges and documentary stamps but inclusive of premium on bonds,
accrued interests and withholding tax on discounts.
The Cash Outflows from Financing Activities of P1.11 trillion were from the
following:
Particulars Amount
Redemption of Bills/Bonds Issued 772,820,120,491.70
Payment of Financial Expenses 269,864,422.172.13
Payment of Long-Term Liabilities 64,937,609,510.94
Total 1,107,622,152,174.77
The payment of domestic and foreign loans of P1.107 trillion reported by DOF-
BTr (NG books) include loan repayments and redemptions, payment of interest net of
withholding tax, commitment charges, other financial charges, servicing of relent and
guaranteed loans, and loss on guaranty.
The beginning balance of Cash and Cash Equivalents reported at P821.55 billion
was increased by P62.63 billion, due to restatements made by some Agencies. However,
the restated balance of P884.24 billion was not carried over in January 1, 2015. The details
are as follows:
Particulars Amount
Cash and Cash Equivalents, December 31, 2014 821,552,385,384.57
Adjustments due to restatements: 62,683,106,083.78
Cash and Cash Equivalents, December 31, 2014, restated 884,235,491,468.35
Adjustments:
(a) Non-submission of SCF
Agrarian Reform – ARMM, CARP (13,727,695.23)
Trade and Industry - CMDF (16,232,856.89)
(b) Transfer of Agencies from NG to GOCC
Agriculture – PHILCOA (25,692,220.62)
150
Particulars Amount
(c) Unadjusted balance of transferred bureaus
National Economic Development Authority – BAS and BLES 986,275.30
Cash and Cash Equivalents, January 1, 2015 884,180,824,970.91
Department/Office Amount
Office of the President 5,323,084.52
Agriculture 27,172,484.01
State Universities and Colleges (15,318,562.31)
Energy 297,557,508.46
Environment and Natural Resources (23,866,002.28)
Finance 62,374,691,785.17
Justice 3,074,635.96
National Defense 15,008,003.21
Public Works and Highways (23,026,363.92)
Tourism 25,199,559.40
Transportation and Communications 194,802.81
Presidential Communications Operations Office 4,180,192.26
Other Executive Offices 18,857,405.51
The Judiciary (25,942,449.02)
Total 62,683,106,083.78
Cash and cash equivalents of P584.63 billion consists of Cash on Hand, Cash in
Banks, Treasury/Agency Cash Accounts with balances, and Cash Equivalent -Treasury
Bills. It comprises the following in the Statement of Financial Position:
Particulars Amount
Cash on Hand 2,548,385,613.00
Cash in Bank – Local Currency 640,713,506,701.84
Cash in Bank – Foreign Currency 76,066,287.436.32
Treasury/Agency Cash Accounts (135,364,110.295.15)
Cash Equivalent – Treasury Bills 670,688,448.94
Total Cash and Cash Equivalents 584,634,757,904.95
The Statement of Cash Flows as of December 31, 2015 showed ending balance of
Cash and Cash Equivalents in the total amount of P818.67 billion while the Statement of
Financial Position showed total balance of P584.63 billion. The difference of P234.04
billion is accounted for as follows: Cash Investment in Sinking Fund of P34.39 billion
classified under Investment Account; and P199.65 billion presented as a negative balance
under Cash-Treasury/Agency Deposit which pertains to the reciprocal account of the
deposits of NGAs .The difference were both reported in the books of DOF-BTr.
151
Note 48: Budgeted and Actual Receipts
152
49.2 Final Budget
153
ANNEX A
List of NGAs which submitted their FSs for CY 2015
Department of Agriculture
5 Office of the Secretary Eliptical Road, Diliman, Quezon City Philippines
1100
6 Agricultural Credit Policy Council San Miguel Avenue, Ortigas Center, Pasig City, 1605
7 Philippine Center for Postharvest Central Luzon State University (CLSU) Compound,
Development and Mechanization Science City of Munoz, Nueva Ecija
8 Philippine Council for Agriculture and R-7, Diliman, Quezon City, Metro Manila
Fisheries
9 Philippine Fiber Industry Development BAI Compound Visayas Avenue, Vasra Diliman,
Authority Quezon City
10 National Meat Inspection Service BAI Compound Visayas Avenue, Vasra Diliman,
Quezon City
11 Philippine Carabao Center Central Luzon State University, Philippine Carabao
Center, Executive Ave, Science City of Muñoz,
Nueva Ecija
12 Bureau of Fisheries & Aquatic 3F PCA Building, Vasra, Quezon City, Philippines
Resources
13 National Tobacco Administration Sct. Reyes cor Panay Ave.,
Quezon City
Department of Education
17 Office of the Secretary DepEd Complex, Meralco Avenue, Pasig City
18 Early Childhood Care Development 5/F PDAF Bldg. 407 Sen. Gil Puyat Avenue, Makati
Council City
19 National Council for Children’s 4/F Bonifacio Bldg., DepEd Complex, Meralco
Television Avenue, Pasig City
20 National Book Development Board Unit 2401 Prestige Tower F. Ortigas Jr. Road
(formerly Emerald Ave., Ortigas Center, Pasig
City 1605)
154
National Government Agency Office Address
21 National Museum Executive House Bldg., P. Burgos St., Taft Ave.,
Manila
22 Philippine High School for the Arts National Arts Center, Mt. Makiling, Los Baños,
Laguna
Department of Energy
23 Office of the Secretary Energy Center, Rizal Drive, Bonifacio Global City,
Taguig City
Department of Finance
30 Office of the Secretary 6/F DOF Bldg., Roxas Blvd. cor. Pablo Ocampo St.,
Manila
31 Bureau of Customs Bureau of Customs Bldg., Port Area, South Harbor,
Manila
32 Bureau of Internal Revenue Rm. 405, BIR National Office Bldg., Diliman,
Quezon City
33 Bureau of Local Government Finance 8/F EDPC Bldg., BSP Complex, Roxas Blvd., Manila
34 Bureau of the Treasury Palacio del Gobernador Bldg., Intramuros, Manila
35 Central Board of Assessment and 7/F EDPC Bldg., BSP Complex, Roxas Blvd., Manila
Appeals
36 Cooperative Development Authority 5/F CDA Bldg., 827 Brgy. Immaculate Concepcion,
Aurora Blvd., Quezon City
37 Insurance Commission 1071 United Nations Avenue, Ermita, Manila
38 National Tax Research Center Harbor Centre II, 23rd cor. A. C. Delgado St., Port
Area, Manila
39 Privatization Management Office 3/F North Davao Mining Corp. Bldg., 104 Gamboa
St., Legaspi Village, Makati City
40 Securities and Exchange Commission Securities And Exchange Commission, Edsa,
Mandaluyong, 1556
41 Municipal Development Fund Office Podium Level, DOF Executive Building, Roxas
Boulevard corner Pablo Ocampo Sr. Street,
1004
155
National Government Agency Office Address
Department of Health
46 Office of the Secretary San Lazaro Compound, Rizal Avenue, Sta. Cruz,
Manila
47 National Nutrition Council Nutrition Bldg., 2332 Chino Roces Ave., Taguig City
48 Commission on Population Mandaluyong City, Manila, Metro Manila
Department of Justice
56 Office of the Secretary DOJ Building, Padre Faura St., Ermita, Manila 1004
57 Bureau of Corrections NBP Reservation, Muntinlupa City
58 Bureau of Immigration 2nd Flr., BOI Bldg., Magallanes Drive, Intramuros,
Manila
59 Land Registration Authority NIA Road cor. East Ave., Diliman, Q. C.
60 National Bureau of Investigation NBI Bldg., Taft Avenue, Ermita, Manila
61 Office of the Government Corporate 3rd Flr., MWSS Admin. Bldg., Katipunan Road,
Counsel Balara, Quezon City
62 Office of the Solicitor General OSG Bldg., 134 Amorsolo St., Legaspi Village,
Makati City, 1229 Kalakhang Maynila
63 Parole and Probation Administration DOJ Agencies Bldg., NIA Road cor. East Ave.,
Diliman, Quezon City
64 Presidential Commission on Good 82 RIC Bldg., de los Santos Ave., EDSA,
Government Mandaluyong City
65 Public Attorney’s Office DOJ Agencies Bldg., NIA Road cor. East Ave.,
Diliman, Quezon City
156
National Government Agency Office Address
74 Technical Education and Skills TESDA Administrative Bldg., TESDA Complex, East
Development Authority Service Road, South Superhighway, Taguig,
Metro Manila
157
National Government Agency Office Address
102 Philippine Council for Agriculture, Paseo de Valmayor, Los Baños, Laguna
Aquatic and Natural Resources
Research & Development
103 Philippine Council for Industry, Energy 4/F & 5/F Science Heritage Bldg., Gen. Santos Ave.,
and Emerging Technology Bicutan, Taguig City
Research and Development
104 Phil. Council for Health Research and 3/F DOST Main Bldg., Gen. Santos Ave., Bicutan,
Development Taguig City
105 Philippine Institute of Volcanology and Carlos P. Garcia Ave., UP Diliman, Quezon City
Seismology
106 Philippine Nuclear Research Institute Commonwealth Avenue, Diliman, Quezon City
107 Philippine Science High School System Agham Road, Diliman, Quezon City
108 Philippine Textile Research Institute Gen. Santos Ave., Bicutan, Taguig City
109 Science Education Institute 1st and 2nd Level, Science Heritage Bldg., Gen.
Santos Avenue, Bicutan, Taguig City
110 Science and Technology Information DOST Complex, Gen. Santos Ave., Bicutan, Taguig
Institute City
111 Technology Application and Promotion DOST Complex, Gen. Santos Ave., Bicutan, Taguig
Institute City
Department of Tourism
118 Office of the Secretary The New DOT Bldg., 351 Senator Gil Puyat Ave.,
Makati City
119 Intramuros Administration Palacio del Governador Bldg., Intramuros, Manila
120 National Park Development Committee Agrifina Circle, Rizal Park, Manila
158
National Government Agency Office Address
128 Maritime Industry Authority #139 25th St., Port Area, Manila
129 Office for Transportation Security 2/F IBP Bldg., Dona Julia Vargas Ave., Ortigas
Center, Pasig City
130 Office of Transportation Cooperatives TRIDA Bldg., TM Kalaw Ave., Ermita, Manila
131 Philippine Coast Guard Sugar Center, North Avenue, Quezon City
132 Toll Regulatory Board Andrews Ave., cor. Aurora Blvd., Pasay City
159
National Government Agency Office Address
154 Film Development Council of the 26/F, Export Bank Plaza, Gil Puyat Ave. cor. Chino
Philippines Roces, Makati City
155 Games and Amusement Board 2/F Legaspi Towers, 200 Paseo de Roxas, Makati
City
156 Governance Commission for 3/F Citibank Centre, Citibank Plaza, Paseo de Roxas
Government-Owned or Controlled Cor. Villar St., Makati City
Corporation
157 Housing and Land Use Regulatory HLURB Bldg., Kalayaan Ave., Diliman, Quezon City
Board
158 Housing and Urban Development 15/F, BDP Plaza, Paseo de Roxas, Makati City
Coordinating Council
159 Mindanao Development Authority 4/F SSS Bldg., J. P. Laurel Ave., Davao City
160 Movie and Television Review and #18 MTRCB Bldg., Timog Avenue, Quezon City
Classification Board
161 National Anti-Poverty Commission 3/F Agricultural Training Institute Bldg., Elliptical
Road, Diliman, Quezon City
162 National Commission for Culture and 633 General Luna St., Intramuros, Manila
the Arts - Proper
163 NCCA - National Historical Commission T. M. Kalaw St., Ermita, Manila
of the Philippines
164 NCCA - National Library of the T. M. Kalaw St., Ermita, Manila
Philippines
165 NCCA - National Archives of the National Library Bldg., T. M. Kalaw St., Ermita,
Philippines Manila
166 Cultural Center of the Philippines CCP Complex, Roxas Boulevard, Magdalena
Jalandoni, Malate, Pasay
167 National Commission on Indigenous 2/F N. dela Merced Bldg. corner West & Quezon
Peoples Ave., Quezon City
168 National Commission on Muslim 79 Jocfer Annex Bldg., Commonwealth Ave.,
Filipinos Diliman, Quezon City
169 National Intelligence Coordinating V. Luna Road cor. East Ave., Quezon City
Agency
170 National Security Council NICA Compound, V. Luna Road cor. East Ave.,
Diliman, Quezon City
171 National Telecommunications Agham Road, East Triangle, Diliman, Quezon City
Commission
172 Office of the Presidential Adviser on the 7th Floor, Agustin Building, F. Ortigas Jr. Road,
Peace Process Ortigas Center, Pasig
173 Optical Media Board 35 Scout Limbaga, Brgy. Laging Handa, Quezon City
174 Pasig River Rehabilitation Commission 5th Floor, Triumph Building, 1610 Quezon Avenue
1103, Quezon Ave., Diliman, Quezon City,
1104 Metro Manila
175 Philippine Drug Enforcement Agency PDEA Bldg., NIA Road, National Government
Center, Brgy. Pinyahan, Quezon City
176 Philippine Racing Commission 4/F Electra House, Herrera-Esteban Sts., Legaspi
Village, Makati City
177 Philippine Sports Commission Rizal Memorial Sports Complex, Pablo Ocampo Sr.
St., Malate, Manila
178 Philippines Commission on Women 1145 J. P. Laurel St., San Miguel, Manila
179 Presidential Commission for the Urban 4th floor, DHC Bldg. 1115 EDSA, Project 7, Quezon
Poor City
180 Presidential Communications 3/F New Executive Building, Jose P. Laurel St.,
Development and Strategic Malacañang, Manila
Planning Office
181 Presidential Legislative Liaison Office 2/F Annex New Executive Bldg., Malacañang,
Manila
182 Presidential Management Staff 4/F New Executive Bldg., J. P. Laurel St.,
Malacañang, Manila
160
National Government Agency Office Address
Constitutional Offices
Civil Service Commission
183 Civil Service Commission Constitutional Hills, Batasang Pambansa Complex,
Diliman Quezon City
184 Career Executive Service Board Number 3, Marcelino Street, Holy Sprit Drive,
Diliman, Barangay Isidora Hills, Quezon City,
1127
185 Commission on Audit Commonwealth Avenue, Quezon City 1100
186 Commission on Elections Palacio del Gobernador Bldg., Gen. Luna St. cor.
Andres Soriano Jr. Ave, Intramuros, Manila
187 Commission on Human Rights SAAC Bldg., UP Complex, Commonwealth Ave.,
Diliman, Quezon City
188 Office of the Ombudsman Agham Road, Quezon City
The Judiciary
194 Supreme Court of the Philippines and the Padre Faura Street cor. Taft Ave., Ermita, Manila
Lower Courts
195 Presidential Electoral Tribunal Commonwealth Avenue, corner Batasan Road,
Quezon City
196 Sandiganbayan Centennial Building Commonwealth Avenue, corner
Batasan Road, Quezon City
197 Court of Appeals Maria Orosa St., Ermita, Manila
198 Court of Tax Appeals Agham Road, Government Center, Diliman, Quezon
City
161
National Government Agency Office Address
State Universities and Colleges
203 Eulogio "Amang " Rodriguez Institute of Nagtahan St., Sampaloc, Manila
Science & Technology
204 Marikina Polytechnic College Mayor Juan Chanyungco St., Sta. Elena, Marikina
City
205 Philippine Normal University Taft Avenue, Manila
206 Philippine State College of Aeronautics Villamor Air Base, Pasay City
207 Polytechnic University of the Philippines Sta. Mesa, Manila
208 Rizal Technological University Boni Avenue, Mandaluyong City
209 Technological University of the Ayala Boulevard, Ermita, Manila
Philippines
210 University of the Philippines System Diliman, Quezon City, 1101
211 Don Mariano Marcos Memorial State La Union
University
212 Ilocos Sur Polytechnic State College Municipality of Sta. Maria, Ilocos Sur
213 North Luzon Philippine State College San Nicolas, Candon City, Ilocos Sur
214 Mariano Marcos State University City of Batac, Ilocos Norte
215 Pangasinan State University Municipality of Lingayen, Pangasinan
216 University of Northern Philippines Vigan City, Ilocos Sur
217 Batanes State College Basco, Batanes
218 Cagayan State University Tuguegarao City, Cagayan
219 Isabela State University Echague, Isabela
220 Nueva Vizcaya State University Echague, Isabela; Bayombong, Nueva Vizcaya
221 Quirino State College Diffun, Quirino
222 Aurora State College of Technology Sitio Dicaloyungan, Brgy. Zabali, Baler, Aurora
223 Bataan Peninsula State University Balanga City, Bataan
224 Bulacan Agricultural State College San Ildefonso, Bulacan
225 Bulacan State University Manila North Road, Brgy. Guinhawa, Malolos City,
Bulacan
226 Central Luzon State University Science City of Muñoz, Nueva Ecija
227 Don Honorio Ventura Technological Bacolor, Pampanga
State University
228 Nueva Ecija University of Science and Gen. Tinio Street, Cabanatuan City
Technology
229 Pampanga State Agricultural College Magalang, Pampanga
230 Philippine Merchant Marine Academy Brgy. San Nicolas, San Narciso, Zambales
231 Ramon Magsaysay Technological Iba, Zambales
University
232 Tarlac College of Agriculture Camiling, Tarlac
233 Tarlac State University Tarlac City
234 Batangas State University Rizal Avenue Extension, Batangas
235 Cavite State University Indang, Cavite
236 Laguna State Polytechnic University Sta. Cruz, Laguna
237 Southern Luzon State University Lucban, Quezon
238 University of Rizal System Morong, Rizal
239 Marinduque State College Tanza, Boac, Marinduque
240 Mindoro State University Victoria, Oriental Mindoro
241 Occidental Mindoro State College San Jose, Occidental Mindoro
242 Palawan State University Puerto Princesa City, Palawan
162
National Government Agency Office Address
243 Romblon State University Odiongan, Romblon
244 Western Philippines University Aborlon, Palawan
245 Bicol State College of Applied Sciences Penafrancia Ave, Naga, Camarines Sur
and Technology
246 Bicol University Legazpi City
247 Camarines Norte State College Daet, Camarines Norte
248 Camarines Sur Polytechnic Colleges Nabua, Camarines Sur
249 Catanduanes State University Virac, Catanduanes
250 Central Bicol State University of Pili, Camarines Sur
Agriculture
251 Dr. Emilio B. Espinosa Sr. Memorial Mandaon, Masbate
State College of Agriculture and
Technology
252 Partido State College Goa, Camarines Sur
253 Sorsogon State College Sorsogon City
254 Aklan State University Banga, Aklan
255 Capiz State University Roxas City, Capiz
256 Carlos C. Hilado Memorial State College Talisay City, Negros Occidental
257 Guimaras State College Buenvista, Guimaras
258 Iloilo State University of Science and Barotac Nuevo, Iloilo
Technology
259 Central Philippines State University Kabankalan City, Negros Occidental
260 Northern Iloilo State University Estancia, Iloilo
261 Northern Negros State College of Sagay City, Negros Occidental
Science and Technology
262 University of Antique Santiago Lotilla Street, Sibalom, Antique
263 Iloilo Science and Technology Burgos St., La Paz, Iloilo City
University
264 West Visayas State University Luna St., La Paz, Iloilo City
265 Bohol Island State University Carlos P. Garcia North Ave., Tagbiliran City
266 Cebu Normal University Osmeña Boulevard, Cebu City
267 Cebu Technological University Cor. M.J. Cuenco Ave. and R. Palma St., Cebu City
268 Negros Oriental State University Kagawasan Avenue, Dumaguete City
269 Siquijor State College Larena, Siquijor
270 Eastern Samar State University Borongan, Eastern Samar
271 Eastern Visayas State University Aquino Avenue, Tacloban City, Leyte
272 Leyte Normal University Tacloban City, Leyte
273 Naval State University Naval, Biliran
274 Northwest Samar State University Calbayog City, Samar
275 Palompon Polytechnic State University Evangelista St., Palompon, Leyte
276 Samar State University Catbalogan, Samar
277 Southern Leyte State University Sogod, Southern Leyte
278 University of Eastern Philippines University Town, Catarman, Northern Samar
279 Visayas State University Visca, Baybay City, Leyte
280 J. H. Cerilles State College San Miguel, Zamboanga del Sur
281 Jose Rizal Memorial State University Dapitan City, Zamboanga del Norte
282 Western Mindanao State University Normal Road, San Jose, Zamboanga City
283 Zamboanga City State Polytechnic Zamboanga City
College
163
National Government Agency Office Address
284 Zamboanga State College of Marine Fort Pilar, Zamboanga City
Science and Technology
285 Bukidnon State University Fortich Street, Malaybalay City, Bukidnon
286 Camiguin Polytechnic State College Balbagon, Mambajao, Camiguin
287 Central Mindanao University Musuan, Bukidnon
288 Mindanao University of Science and Claro M. Recto Avenue, Lapasan, Cagayan de Oro
Technology City
289 MSU - Iligan Institute of Technology Andres Bonifacio Avenue, Tibanga, 9200 Iligan City
290 Misamis Oriental State College of Claveria, Misamis Oriental
Agriculture and Technology
291 Northwestern Mindanao State College Labuyo, Tangub City
Science and Technology
292 Compostela Valley State College 8801, Montevista, Compostela Valley
293 Davao del Norte State College New Visayas, Panabo City, Davao del Norte
294 Davao Oriental State College of Science Mati, Davao Oriental
and Technology
295 Southern Philippines Agri-Business and Malita, Davao del Sur
Marine Aquatic School of
Technology
296 University of Southeastern Philippines Iñigo St., Obrero, Davao City
297 Cotabato State University Sinsuat Avenue, Maguindanao, Cotabato City
298 Cotabato Foundation College of Science Doroluman, Arakan, Cotabato
and Technology
299 Sultan Kudarat State University acurong City
300 University of Southern Mindanao Kabacan, North Cotabato
301 Agusan del Sur State College of Bunawan, Agusan del Sur
Agriculture and Technology
302 Caraga State University Ampayon, Butuan City
303 Surigao del Sur State University Tandag, Surigao del Sur
304 Surigao State College of Technology Surigao City
305 Adiong Memorial Polytechnic State Dit-saan Ramain, Lanao del Sur
College
306 Basilan State College Isabela City, Basilan
307 Mindanao State University Marawi City
308 MSU - Tawi-Tawi College of Sanga-Sanga, Bongao, Tawi-Tawi
Technology and Oceanography
309 Sulu State College Jolo, Sulu
310 Tawi-Tawi Regional Agricultural Bongao, Tawi-Tawi
College
311 Abra State Institute of Science and Lagangilang, Abra
Technology
312 Apayao State College Malama, Conner, Apayao
313 Benguet State University La Trinidad, Benguet
314 Ifugao State University Lamut, Ifugao
315 Kalinga State University Tabuk, Kalinga
316 Mountain Province State University Poblacion, Bontoc, Mountain Province
164
VI. NATIONAL
GOVERNMENT DEBT
NATIONAL GOVERNMENT DEBT
6.1 FOREWORD
The long-term strategy adopted by the NG was focused on reducing the foreign
currency denominated debt, meeting the government’s financing requirement at minimal
cost consistent with an acceptable level of risk and further supporting the development of
the domestic capital and market.
The debt strategy was pursued through reducing foreign exchange risk exposure by
increasing domestic borrowing and reducing foreign currency denominated debt within
the portfolio; supporting the development of domestic capital and securities market;
mitigating the refinancing or roll-over risk by lengthening the maturity of NG debt
through bond exchange; and buyback expensive bonds to reduce annual interest service
flows and effect more efficient benchmarks for Philippine borrowers. For CY 2015, the
government has planned to source 75 percent of its funding needs from domestic sources
and 25 percent from foreign lenders, however, the actual financing mix was 31:69 in favor
of domestic sources.
The NG intends to maintain its preference for domestic funding to reduce further the
foreign currency component of debt stock, weakening the impact of exchange rate
volatility and debt service flows and valuation. Domestic bias is supportive of the NG’s
long-term objective of developing a deeper and more liquid market for local debt
securities, making future fund raising efforts cheaper for the government and more
accessible to the corporate sector.
From the outstanding balance of P5.730 trillion as reported in the CY 2014 Analysis
of Loans and Bonds Payable submitted by the NGDAD, BTr, the balance, which formed
part of the beginning balance of CY 2015 was adjusted to P5.731 trillion due to
transactions for CY 2014 which were not included in the outstanding balance at the end
of the year. Presented below is the adjusted balance of outstanding NG debt as of
December 31, 2014.
165
Table VI-1 Adjusted Outstanding Balance of NG Debt
CY 2014
(in million pesos)
Adjusted
Balance as of
Particulars Adjustments Balance as of
12/31/14
12/31/14
Domestic 3,815,813.58 - 3,815,813.58
Bonds Payable 3,533,615.27 - 3,533,615.27
Loans Payable 282,198.31 - 282,198.31
166
(Table VI-2, Continued)
Increase
Particulars 2015 2014 Percent
(Decrease)
On Shore 10-year Bonds 22,370.00 22,370.00 (1,000.00) (4.28)
Multi Currency Retail
Treasury Bonds - 6,299.02 (6,299.02) (100.00)
Certificated Bonds 15.55 15.55 - -
Domestic Certificated/
Uncertificated Treasury 8.52 8.54 (0.02) (0.23)
Bonds
The amount of P1.139 trillion was availed during the year through bond flotation in
the amount of P501.04 billion and issuance of treasury bills of P638.19 billion. The bonds
consist of Bench Mark Bonds – P265.71 billion, Fixed Rate Treasury Bonds – P231.53
billion, Agrarian Reform Bonds – P3.81 billion and Domestic Certificated/Uncertificated
Treasury Bonds – P0.02 million. Treasury Bills rolled-over amounting to P429.57 billion
was intended for the payment of interest on the debts of CB-BOL assumed by the NG.
Domestic borrowings increased by P89.72 billion or 8.55 percent from last year’s level
of P1.050 trillion. Table VI-3 shows the details of the Comparative Domestic Debt
Availments/Issuances.
Increase
Particulars 2015 2014 Percent
(Decrease)
Bonds Payable 501,044.34 430,235.42 70,808.92 16.46
Bench Mark Bonds 265,708.73 482.20 265,226.53 5,5003.43
Fixed Rate Treasury Bonds 231,527.36 426,532.75 (195,005.39) (45.72)
167
(Table VI-3, Continued)
Increase
Particulars 2015 2014 Percent
(Decrease)
Agrarian Reform Bonds 3,808.24 3,220.48 587.77 18.25
Domestic Certificated/
Uncertificated Treasury Bonds 0.02 - 0.02 100.00
Increase
Particulars 2015 2014 Percent
(Decrease)
Bonds Payable 421,944.89 297,751.99 124,192.90 41.71
Fixed Rate Treasury Bonds 238,123.19 228,545.36 9,577.84 4.19
Bench Mark Bonds 141,577.55 10,696.94 130,880.61 1,223.53
Retail Treasury Bonds 31,136.85 55,288.22 (24,151.37) (43.68)
Multi Currency Retail
Treasury Bonds 6,299.02 - 6,299.02 100.00
Agrarian Reform Bonds 3,808.24 3,220.48 587.77 18.25
On Shore 10-year Bonds 1,000.00 - 1,000.00 100.00
Domestic Certificated/
Uncertificated Treasury Bonds 0.04 1.00 (0.96) (96.49)
Special Purpose Treasury
Bonds - 7,000.00 (7,000.00) (100.00)
168
6.4 FOREIGN BORROWINGS
Aggregate availments for the current year totalled P190.21 billion which is P48.07
billion or 35.45 percent higher than the amount of P142.14 billion in CY 2014. The
increase was due to availments and revaluation of outstanding foreign debts at year end.
Table VI-5 shows the Comparative Forign Debt Availments.
Increase
Particulars 2015 2014 Percent
(Decrease)
Bonds Payable 89,362.00 67,683.00 21,679.00 32.03
Global Bonds 89,362.00 67,683.00 21,679.00 32.03
The direct and relent loans contracted by the NG from external creditors include cash
availments of P95.29 billion while the amount of P5.57 billion was constructive
availments in the form of equipment and technical assistance . The bulk of availments of
P99.79 billion representing 98.94 percent of direct and relent loans were provided by the
following creditors: ADB – P42.58 billion; IBRD – P40.09 billion; JICA – P17.12 billion.
Presented in Table VI-6 is the Foreign Debt Availments by type of loans and creditors.
169
Table VI- 6 Foreign Debt Availments
(in million pesos)
Perce
Particulars Amount nt to
Total
Global Bonds 89,362.00 46.98
Foreign loans amortizations paid during 2015 amounted to P132.42 billion. It was
intended for loans repayments of P56.21 billion and bonds redemption of P76.21 billion.
Loans repayments increased this year by P4.28 billion while redemption of bonds
decreased by P5.16 billion. Table VI-7 shows the detail of Comparative Foreign Debt
Repayments.
Increase
Particulars 2015 2014 Percent
(Decrease)
Bonds Payable 76,214.37 81,378.89 (5,164.52) (6.35)
Global Bonds 76,214.37 81,378.89 (5,164.52) (6.35)
Loans Payable 56,207.21 51,927.96 4,279.24 8.24
Direct/Relent Loans 56,207.21 51,927.96 4,279.24 8.24
170
6.5 ACTUAL DEBT SERVICE EXPENDITURES
Actual amount of debt service during the year totalled P1.532 trillion consisting of
Principal – P1.210 trillion, Interest – 317.04 billion and Financial Charges – P5.36 billion.
Compared to last year’s amount of P1.421 trillion, this year’s actual debt service is higher
by P111.62 billion or 7.86 percent. Payments for principal increased by P113.34 billion
or 10.34 percent. On the other hand, payment for interest and financial charges both
decreased by P1.52 billion and P213.92 million, respectively. Presented in table VI-8 is
the details of the Comparative Actual Debt Service of the NG.
Increase
Particulars 2015 2014 Percent
(Decrease)
Interest Payments 317,039.20 318,554.84 (1,515.64) (0.48)
Foreign 96,254.85 98,466.34 (2,211.49) (2.25)
Global Bonds 86,553.93 87,770.59 (1,216.66) (1.39)
Direct/Relent 9,700.93 10,695.75 (994.82) (9.30)
Domestic 220,784.35 220,088.50 695.84 0.32
Bonds 219,013.98 218,497.02 516.96 0.24
T-Bills, Notes 1,770.36 1,591.48 178.88 11.24
171
The loss on guaranty pertains to Foreign Exchange risk cover claims for NG
guaranteed obligations of GFIs such as LBP, DBP and SBGFC.
Commitment Fees of P151.75 million which decreased by P38.57 million from last
year’s figure of P190.32 million was incurred by the department/agency as shown in Table
VI-9.
Percent
Department/Agency Amount to
Total
Department of Public Works and Highways 33.49 22.07
Department of Transportation and Communications 23.53 15.51
Department of Energy 20.59 13.57
Department of Finance 20.25 13.34
Department of Social Welfare and Development 20.06 13.22
National Economic and Development Authority 15.68 10.33
Department of Agriculture 6.99 4.61
Department of Agrarian Reform 5.05 3.33
Department of Environment and Natural Resources 3.76 2.48
National Irrigation Administration 2.15 1.42
Department of Health 0.19 0.12
Presented in Table VI-10 are the SAROs released by the DBM to cover the debt
service expenditures and the actual debt service expenditures reflected in the books of
accounts of the BTr.
Table VI- 10 Releases from DBM and Actual Debt Service Expenditures
Amount (in million pesos)
DBM
Particulars Explanations
SARO BTr FS Difference
Releases
Principal Payment 390,386.00 1,209,854.76 (819,468.76) The amount of releases
Domestic 1,077,433.19 were intended for
Foreign 132,421.58 repayments of foreign and
domestic debt. The
difference of P819.47
billion pertains to
repayments for relent loans
that were not included by
the BTr in the request for
SARO releases from the
172
(Table VI-10, Continued)
Amount (in million pesos)
Particulars DBM
SARO BTr FS Difference Explanations
Releases
DBM because these were
considered receivable of
the NG from GOCCs and
payment are expected for
the amount advanced.
Also, part of the
repayments / redemptions
of government securities
came from the Sinking
Fund.
Over the ten-year period, the country’s NG debt has continuously increased except in
CY 2007 which showed a decrease of P99.39 billion. The highest growth of P 490.06
billion or 9.91 percent was in CY 2012. Table VI-11 shows the Outstanding Balance of
NG Debt.
Table VI- 11 Outstanding Balances of NG Debt
CY 2006 – CY 2015 (in billion pesos)
Increase
Year Domestic Foreign Total Percent
(Decrease)
2015 3,877.61 2,068.33 5,945.94 215.24 3.76
2014 3,815.81 1,914.89 5,730.70 60.10 1.06
2013 3,728.33 1,942.28 5,670.61 237.66 4.37
2012 3,460.82 1,972.13 5,432.95 490.06 9.91
2011 2,860.60 2,082.29 4,942.89 241.75 5.14
2010 2,704.42 1,996.72 4,701.14 353.06 8.12
2009 2,480.83 1,867.25 4,348.08 210.08 5.08
2008 2,440.90 1,697.10 4,138.00 356.52 9.43
2007 2,218.82 1,562.66 3,781.48 (99.39) (2.56)
2006 2,172.73 1,708.14 3,880.87
Difference between totals and sum of components is due to rounding off
Source: National Government Debt Accounting Division, BTr
173
During the year, additional borrowings amounted to P1.329 trillion comprised of
P1.139 trillion for domestic debt and P190.21 billion for foreign debt. Total repayments
made amounted to P1.210 trillion, resulting to a net increase of P119.59 billion. However,
looking closely, payments on amortization did not actually reduce the NG debt of the
country, considering that the total availments exceeded total repayments by P119.59
billion.
From the adjusted outstanding balance of P5.731 trillion as of December 31, 2014,
NG debt rose to P5.946 trillion as of December 31, 2015, posting an increase of P215.24
billion or 3.76 percent.
Chart VI-1 shows the NG Debt increase by source, from CY 2006 to 2015.
175
VII. SIGNIFICANT AND
COMMON AUDIT
OBSERVATIONS AND
RECOMMENDATIONS
SIGNIFICANT AND COMMON AUDIT OBSERVATIONS
AND RECOMMENDATIONS
9.1 Overview
The AAR sets forth the audit opinion on the entity’s financial statements (FSs).
Under ISA 705, the auditor shall modify the opinion in the auditor’s report when: (a)
the auditor concludes that, based on the audit evidence obtained, the FSs as a whole are
not free from material misstatement; or (b) the auditor is unable to obtain sufficient
appropriate audit evidence to conclude that the FSs as a whole are free from material
misstatement. Pervasive effects on the FSs are those that, in the auditor’s judgment:
(a) are not confined to specific elements, accounts or items of the financial statements;
(b) if so confined, represent or could represent a substantial proportion of the financial
statements; or (c) in relation to disclosures, are fundamental to users’ understanding of
the FSs.
The audit opinions are classified below depending on the results of the audit:
9.2.1. Unqualified Opinion - Issued when financial statements present fairly, in all
material respects, the entity’s financial position, results of operations and
cash flows in conformity with the Philippine Public Sector Accounting
Standards (PPSAS).
9.2.2. Qualified Opinion – Issued when: (a) the auditor, having obtained sufficient
appropriate audit evidence, concludes that misstatements, individually or in the
aggregate, are material, but not pervasive, to the financial statements; or (b) the
auditor is unable to obtain sufficient appropriate audit evidence on which to base
the opinion, but the auditor concludes that the possible effects on the FSs of
undetected misstatements, if any, could be material but not pervasive.
9.2.3 Adverse Opinion - Issued when the auditor, having obtained sufficient
appropriate audit evidence, concludes that misstatements, individually or in the
aggregate, are both material and pervasive to the FSs.
9.2.4 Disclaimer of Opinion - Issued when the auditor is unable to obtain sufficient
appropriate audit evidence on which to base the opinion, and the auditor
concludes that the possible effects on the FSs of undetected misstatements, if
any, could be both material and pervasive or in extremely rare circumstances
involving multiple uncertainties, the auditor concludes that, notwithstanding
176
having obtained sufficient appropriate audit evidence regarding each of the
individual uncertainties, it is not possible to form an opinion on the FSs due to
the potential interaction of the uncertainties and their possible cumulative effect
on the FSs.
The audit opinions issued on CY 2015 FSs and operations of 255 NGAs,
and State Universities and Colleges (SUCs) and Stand –Alone Agencies are
broken down as follows:
177
21. National Youth Commission (NYC)
22. Juvenile Justice and Welfare Council (JJWC)
23. Food and Nutrition Research Institute (FNRI)
24. Industrial Technology Development Institute (ITDI)
25. National Academy of Science and Technology (NAST)
26. Philippine Textile Research Institute (PTRI)
27. Technology Application Promotion Institute (TAPI)
28. Civil Aeronautics Board (CAB)
29. Toll Regulatory Board (TRB)
30. Intellectual Property Office of the Philippines (IPOPHIL)
31. North Luzon Philippine State College (NLPSC)
32. Mariano Marcos State University (MMSU)
33. University of Southern Mindanao (USM)
34. Cotabato Foundation College of Science and Technology
35. Mindanao State University (MSU) – General Santos
36. Forest Products Research and Development Institute (FPRDI)
37. Bulacan Agricultural State College (BASC)
38. Don Honorio Ventura Technological State University
39. Pampanga State Agricultural University
40. Tarlac State University
41. Philippine Center for Postharvest Development and Mechanization
On the other hand, the agencies issued with adverse opinion, due primarily,
among others, to unreliable Cash/Loans Payable/Land account balances, unrecorded
collections from PCSO-STL, understated acquired assets/NG share from PAGCOR’s
income/remittances, unliquidated cash advances or fund transfers, dormant account
balances, unreliable Land Account balance, and undisposed unserviceable assets
follow:
A disclaimer audit opinion was issued on the FSs of Central Bicol State
University of Agriculture (CBSUA) due to failure to submit 364 disbursement
178
vouchers and supporting documents in aggregate amount of PhP17.73 million,
doubtful cash balances amounting to PhP145.427 million because of non-preparation
of monthly bank reconciliation statements, unreliable Inventory and PPE account
balances amounting to PhP 64.41M and PhP362.293 million, respectively, on account
of the absence of or incomplete physical inventory taking, unreconciled accounting
and supply records or absence of reconciliation between the records of Accounting and
Property Sections, and accumulation of unliquidated cash advances because of
Management’s failure to strictly enforce existing rules and regulations on the grant,
utilization and liquidation of cash advances, among others.
179
9.4 Significant Audit Observations and Recommendations
Amount
Agency Reason
(in M PhP)
BOC 4,619.56 Unsettled/incomplete payments of duties and taxes based on
audit of Single Administrative Documents (SAD) from e2m
Customs Import Assessment System (e2m customs system)
with imported articles released from the jurisdiction of the
Bureau of Customs (BOC)
UPS 6.39 Undercollection of rental income and interest/penalties for
late payments from the University’s Lessees due to failure
to fully enforce the terms and conditions of the Lease
Contracts.
PNU 5.98 Default by PNU Multi-Purpose Cooperative (PMPC) to remit
five percent share of the University from its operational
income for CYs 2014 and 2015
DOST 107.95 Failure of proponents of Small Enterprise Technology
Upgrading Program (SETUP) and Grants-in-Aid (GIA)
Program to settle or to refund their final obligations in due
time in violation of the Contract Agreement
DAR 1.18 Non-collection of space rental from the business
establishments within the DAR compound
ERC 57.03 Unremitted/unrecorded funds equivalent to one percent of
the approved Market Transaction Fees (MTF) of the
Philippine Electricity Market Corporation (PEMC), set aside
for ERC’s monitoring facilities, from CY 2006 to CY 2015
BFP 68.65 Uncollected Service Fees from Lending/Insurance
Institutions
BI 249.95 Uncollected Administrative Fines
POEA 2.06 Uncollected rental fees
CAB 3.19 Uncollected fees and charges
PNP 0.06 Non-imposition of penalty for late or non-payment of rental
OTC 0.03 Non-imposition of reasonable fees for certifications issued
MARINA 7.17 Non-collection of the Annual Tonnage Fee (ATF) from ship
owners/operators
DOTC 2.72 Lost income due to minimal rate of smoke test of motor
vehicles conducted at LTO Region IV-A (Lipa and Alaminos)
of PhP40.00 per motor vehicle as compared to rate charged
by Private Emission Testing Centers (PETC)
180
Amount
Agency Reason
(in M PhP)
IA 1.18 Lost income due to failure to execute new lease/contract
agreements with all tenants/lessees which expired five years
ago
0.68 Uncollected rental fees from the parking concessionaires
NPDC 37.11 Non-settlement of concessionaires’ rentals and penalties for
late payments
BFAR 115.60 Uncollected rental fee on Fishpond Lease Agreements
(FLAs)
DENR 737.72 Uncollected/Unrealized Revenue on foreshore areas,
patrimonial property, government grazing land, and lot
within the BMB protected area
BSU, 0.33 Uncharged fees for services rendered by Veterinary
CAR Medicine Animal Hospital; ununiformed billing for similar
services and invoicing lower fee rates
PMMA, 1.31 Uncollected Tuition fees from SYs 2006 to 2015
R3
BSU, 2.70 Uncollected students accounts/STUFAP-CHED due to
R10 unidentified student borrowers
TOTAL 6,028.55
b) For BOC:
181
corresponding fines and penalties for the non/delayed payment, and
submit the duplicate copies of Official Receipts (ORs) to COA;
(2) direct the Liquidation and Billing Division (LBD) to issue demand
letters based on the results of post assessments and the
corresponding penalties for non/delayed payment of duties and
taxes. Coordinate with the Administrative Division in ensuring
that concerned importers received the demand letters and regularly
coordinate with Revenue and Accounting Division (RAD) on the
status of every importation with unpaid taxes;
(3) exert extra effort and employ new strategies in order to achieve
its collection target and strictly implement Section 2 of RA No.
9335 which prescribed sanctions to BOC officials and employees
who were not able to achieve their targets, and reward those who
had exceeded their targets;
(4) observe timely disposal of the articles to prevent loss thru theft,
deterioration and/or spoilage, in the case of perishables;
182
pre-selected beneficiaries of Congressmen. The unutilized funds as
of December 31, 2015 amounted to PhP457.74 million.
Amount Projects/
Agency Reasons/Causes
(in M PhP) Programs
PUP, 15.20 Scholarship Unutilized fund transfers from CHED,
NCR projects DOST, and PCSO for scholarship projects
(SPs) due to absence of Memorandum of
Agreement (MOA) between PUP and the
three agencies defining the project timelines
CHED 11.72 HEI-based Unutilized funds in five CHEDROs due to
Loan non-separation of accounting records and
Program non-monitoring, assessment and evaluation
of program implementation and fund
utilization
EARIST, 5.41 Tulong Non-utilization of budget allocated by the
NCR Dunong DBM to the nine Congressmen due to absence
Scholarship of specific guidelines and exclusive
Program application to the pre-selected students of the
(TDSP) Congressmen
20.90 Expanded Unutilized appropriations due to decreased
Students’ number of ESGP-PA scholars from 59 (CY
Grants-in- 2014) to 51 (CY 2015)
Aid
Program for
Poverty
Alleviation
(ESGP-PA)
MPC, 3.40 TDSP Unutilized appropriations due to inadequacy
NCR of CHED’s guidelines and limited coverage
to pre-selected students of the three
Congressmen
1.09 ESGP-PA Inability to meet the 17 scholarship slots due
to deficient selection and monitoring
processes in the implementation of the
Program
RTU, 10.52 Unobligated balance of appropriations due to
NCR failure to reach the 232 targeted scholars and
increasing drop-outs
9.84 TDSP Unutilized funds from CHED for AYs 2014-
2016 due to delayed payment of financial
benefits. Limited to the 1,094 grantees
selected by the Office of the Congressman
PNU, 0.20 TDSP Unutilized funds from CHED for PNU-
NCR Isabela and Visayas due to inadequate
information dissemination of the program and
error in/absence of the master list from
CHEDROs
6.97 Unutilized appropriations allocated by DBM
for 18 members of the House of
Representatives due to absence of clear
written guidelines and limited coverage to the
constituents/selected scholars of the
concerned legislators
7.87 SGP- Unutilized appropriations of which
PA/ESGP- PhP1.95M already lapsed as of December 31,
PA 2015 due to failure to meet the 365
scholarship slots for AY 2015-2016
PUP, 36.68 TDSP Non-utilization of appropriated budget in SY
2015-2016, allocated to 32 members of the
183
Amount Projects/
Agency Reasons/Causes
(in M PhP) Programs
NCR House of Representatives, due to inadequacy
of the guidelines and delayed action by the
participating agencies
45.63 ESGP-PA Unutilized total appropriations due to
decrease in scholars from 49 in CY 2014 to
42 in CY 2015 on account of flaws in the
program’s implementation and failure to
reach the targeted 407 scholars for the SY
2015-2016
TUP, 7.24 TDSP Unutilized appropriated budget for SY 2015-
NCR 2016 due to inadequacy of guidelines and
delayed action by the concerned offices
13.58 ESGP-PA Unutilized appropriated budget for CY 2015
of PhP8M and PhP5.58M continuing
appropriation which already lapsed since
targeted slots of 329 grantees were not met
0.32 TDSP Unutilized allotment due to delays in
PHILSC selection of scholars, confusion on the actual
A, allocation per legislator and absence of
internal guidelines
NCR
0.74 ESGP-PA Unobligated appropriations due to reduction
of number of scholars from 20 to 8 for SY
2014-2015, scholars’ failing grades, late
releases of funds, and SUC’s inability to
institute bridging program
UNP, 0.33 Iskolar ng Unreleased fund for the grantees for CY
R1 Bayan (IB) 2015-2016 by CHED since the requirements
ISPSC, 0.81 submitted by the University to CHED were
R1 not yet acted upon
NLPSC, 0.12 IB Unreleased fund for the grantees for CY
R1 2015-2016 due to failure of the University to
re-submit the List of scholars and the
corresponding billing statement required by
CHED
ISU,R2 1.04 Student Unpaid funds to identified beneficiaries, out
Financial of funds transferred by CHED due to late
Assistance transfer of funds from the Main Campus to
Program other Campuses that are beneficiaries of the
(StuFAPs) funds; also some student-grantees are not
enrolled or have been dropped
BatSU, 0.60 StuFAPs Unavailed 156 scholarship slots due to non-
R4A compliance with CHED Memorandum
resulting in non-availment of 143 slots
brought about by double entitlement while 13
slots were allocated to those not enrolled
during the semester. CHED-StuFAPs is
exclusive only to selected beneficiaries of the
legislators.
NMSCST, 0.30 TDSP Unutilized funds due to delayed/incomplete
R10 program guidelines
SSCT, 92.23 ESGP-PA Funds for CY 2014 to CY 2015 not fully
R13 and TDSP utilized due to operational lapses in program
implementation such as delays in release of
stipends as checks for payment of stipends
were not drawn at year-end; and inefficiency
in processing of payments.
CHED 141.69 StuFAPs Delayed processing of claims/release of
payments in nine CHEDROs due to weak
internal control system in enhancing/
184
Amount Projects/
Agency Reasons/Causes
(in M PhP) Programs
expediting processing of student claims and
inadequacy of required supporting documents
RTU, 13.37 TDSP Implementation of program affected by
NCR coverage limited to the selected constituents/
beneficiaries of ten Congressmen, delays in
the submission of Masterlist by the offices of
the Congressmen and in the release of
financial assistance to the grantees, absence
of clear cut guidelines, and improper use of
the fund for other scholarship programs
RSU, 1.26 ESGP-PA 466 slots allocation not met in 2nd Semester,
R4B AY 2015-2016 with only 445 enrolled due to
failure of the University to address problems
in program implementation
WPU, 3.92 ESGP-PA Stipend/financial benefits of ESGP-PA
R4B grantees from October to December 2015 not
released on time due to late submission of
documentary requirements by the student-
grantees; slow processing of claims/DVs
resulting in lapsing of cash allocations for the
quarter
3.46 ESGP-PA 38 or approximately 28% percent out of the
CBSUA, 136 students/grantees dropped-out during
R5 Academic Years 2012-2013 (2nd sem.) to
2015-2016
PSU, R5 1.30 ESGP-PA 31 students/grantees or 6.7 percent of 463
and TDSP grantees dropped out during Academic Years
2014-2015 resulting in a loss of government
funds
TOTAL 457.74
Amount Projects/
Agency Reasons/Causes
(in M PhP) Programs
CHED 6.72 StuFAPs Payment of educational benefits to scholars
with failing grades, not enrolled in priority
courses and other violations of the
scholarships guidelines in two CHEDROs due
to non-compliance with StuFAPs guidelines
TESDA 1,988.41 Training for Effectiveness of the program as to absorption/
Work employment rate of the graduates cannot be
Scholarship ascertained due to failure of TESDA to
Program monitor/measure the factual employment
(TWSP) absorption of the graduate scholars in the
labor industry; non-submission of TWSP
employment reports; and non-conduct of
mandatory assessment among scholars
SEI Not stated SP Only 660 out of 3,173 actual scholars from
CY 2007 to 2013 graduated within the
scholarship period due to study extension
caused mainly by complexities in
thesis/dissertation preparation, equipment
unavailability, climate considerations,
seasonal subjects, pre-requisite courses,
185
Amount Projects/
Agency Reasons/Causes
(in M PhP) Programs
approval of topics and other factors in
program implementation
Not stated Accelerated Non-termination of scholarship contracts of
Science and 163 non-complying scholars, contrary to the
Technology scholarship policy and absence of available
Human data on scholarship benefits to be refunded by
Resource erring scholars for immediate
Development collection/recovery thereof due to inadequate
Program monitoring and evaluation of the ASTHRDP
(ASTHRDP) accomplishments, including the program’s
financial progress/outputs
PSHS 6.44 SPs Scholarship Agreement not strictly enforce to
scholar awardees who did not pursue a
Science &Technology course due to the
absence of complete data/information as basis
for the recording of receivables
ASIST 1.73 ESGP-PA Release of financial benefits to student-
, CAR grantees whose names were not in the DSWD
KASC, 2.05 list of validated potential student-grantees, or
CAR whose courses were not in the priority
MPSP 2.21 programs of CHED. They were normally
C, replacements of students who backed out
CAR from the program.
CSU, 0.14 Scholarship Twenty-four students/grantees claimed two
R2 programs scholarship benefits for the SY 2014-2015 in
violation of CHED Memorandum Order No.
13, series of 2014 due to failure of the
University to verify the lists/payrolls of
beneficiaries provided by CHED and Party
List Representatives
BulSU Not stated StuFAPs Selection of grantees not undertaken by the
, R3 University contrary to Section 4.0 of CHED
BASC, Not stated StuFAP Order No. 13, s. 2014 due to failure of the
R3 University to address problems on program
implementation
RMTU Not stated ESGP-PA, Implementation did not conform with Joint
, R3 StuFAPs, Memorandum Circular No. 2014-1 dated
TDSP February 3, 2014 due to inefficient
implementation of the scholarship programs
CNSC, Not stated ESGP-PA Non-availment of 68 grantees due to
R5 deficiencies in program implementation
UA, R6 Not stated ESGP-PA Risk that the goals of the program may not be
achieved or the program funds may not be
effectively handled due to noted deficiencies
in program implementation contrary to SUC-
CHED-DBM-DSWD-DOLE Joint
Memorandum Circular 2014-01
ISCOF, 10.64 Agricultural Goals of the Program not effectively achieved
R6 Competitiveness affecting the release of grants by the DA due
Enhancement to non-compliance with the Guidelines on
Fund Scholar- Scholarship Program
ship Program
(ACEFSP)
VSU, Not stated ESGP-PA Deficiencies in implementation contrary to
R8 SUC-CHED-DBM-DSWD-DOLE Joint
Memorandum Circular 2014-01 due to failure
of the University to create a PMO to oversee
ESGP-PA Program operation and
implementation per Section 8.4.1 of Joint
186
Amount Projects/
Agency Reasons/Causes
(in M PhP) Programs
Memo Circular No. 2014-1 and to see to it that
student-grantees should take up priority
courses identified by CHED and other courses
aligned with the government key growth areas
per CMO No. 1 s.2014
SSU, Not stated StuFAP- 52 student-grantees were also grantees of
R8 TDSP other scholarship program due to failure of
management to advise the CHEDRO of the
existence of duplications of scholarships or
financial assistance programs
UEP, 1.97 ESGP-PA 44 student-grantees or 11.58% of the total 380
R8 grantees dropped out during the first semester
of Academic Year 2015 resulting in a loss due
to failure of the institution to provide the
necessary guidance or bridging programs and
facilities as required in Section 8 of Joint
Memorandum Circular No. 2014-1 dated
February 3, 2014
Not stated StuFAP- 101 student-grantees were also grantees of
TDSP other scholarship programs in violation of
CHED Memorandum No. 13, series of 2014
or the Revised Guidelines for the
implementation of StuFAPs due to failure of
management to advise the CHEDRO of the
existence of duplications of scholarships or
financial assistance programs
NSU, Not stated ESGP-PA University remissed on its role as co-
R8 implementer due to failure to: (a) create a
PMO; (b) immediately require the student-
grantees to open ATM savings accounts; (c)
prepare/submit quarterly physical and
financial accomplishment reports; and (d)
post the list of ESGP-PA student-grantees in
its official website
Not stated SPs 55 students of the University availed of two
(2) CHED scholarships or financial assistance
programs since it did not strictly observe the
provisions of CHED Memo Order No. 13,
series of 2014, particularly on the
qualification requirements of student grantees
to achieve the objectives of the program
ESSU, Not stated ESGP-PA University remissed on its role as co-
R8 Implementer of ESGP-PA contrary to
CHED-DBM-PASUC-DSWD-DOLE JMC
No. 2014-1 dated February 3, 2014 due to
non-creation of a PMO, not immediately
requiring the student-grantees to open ATM
savings accounts, and non-preparation/ non-
submission of quarterly physical and financial
accomplishment reports
Not stated GIA-TDSP- Grant of financial benefits to student-grantees
StuFAPs not based on the tuition and other fees of the
HEI but on the congressional district or party
list to which such grantees belong since the
University did not implement the revised
guidelines for the implementation of STUFAP
as provided under CHED Memorandum No.
13, series of 2014, particularly on the criteria
that grants be based on tuition and other fees
187
Amount Projects/
Agency Reasons/Causes
(in M PhP) Programs
of HEIs to achieve the objectives of the
programs
LNU, Not stated ESGP-PA- University failed to carry out its role as co-
R8 StuFAPs implementer per JMC No. 2014-1 due to
failure to: (a) create a PMO; (b) designate a
Project Coordinator solely for Scholarship
Grants; (c) post complete list of student
grantees in LNU’s official website every
semester or quarter; and (d) submit to CHED
financial and physical accomplishments
reports, among others.
Grants to student-grantees were not based on
the tuition and other fees of the HEI but on the
congressional district or party list to which
such grantees belong since the University did
not implement the revised guidelines for the
implementation of STUFAP as provided
under CHED Memorandum No. 13, series of
2014, particularly on the criteria that grants be
based on tuition and other fees of HEIs to
achieve the objectives of the programs.
LNU, 9.45 TDSP- Disbursements of appropriations in CY 2015
8 StuFAPs was claimed by Management to have covered
1,181 grantees but only 39 grantees can be
properly identified as appearing in the
masterlist of grantees provided by CHED due
to failure of the University to secure the
Approved Masterlist of Scholars from CHED
prior to implementation and observe CHED
Memo Order No. 13, series of 2014, the
enhanced guidelines for the administration
and implementation of the StuFAPs
SLSU, 0.69 StufAP - Delayed release of funds for the first and
R8 TDSP second Semesters of AY 2014-2015
consequently denied some of the scholars the
opportunity to enroll in the first semester of
AY 2015-2016 due to failure of SLSU Bontoc
campus to strictly comply with CHED Memo
Order No. 13, series of 2014 provisions and
the related MOA on the timely utilization of
the financial benefits and institution of
corrective control measures to safeguard
government funds
BSC, 4.03 ESGP-PA Delayed payments of allowances to student-
R9 grantees since funding intended for 2nd
semester, SY 2014-2015 was not released on
time; opening of ATM accounts of student
grantees took time to process
ZSCM 6.89 ESGP-PA Delayed payments of allowances to student-
ST, R9 grantees due to delay in the release of final
and validated list of beneficiaries from
DSWD, confirmed by CHED, and delayed
request for funding from DBM
Not stated ESGP-PA No remedial/mentoring program due to failure
ZCSPC, to institute a bridging program to cater to the
R9 special needs of the student-grantees
BSU, 3.35 ESGP-PA Enrollment of 121 grantees with failing
R10 grades in AY 2014-2015 and 1st Semester, AY
2015-2016 since the University was a bit
188
Amount Projects/
Agency Reasons/Causes
(in M PhP) Programs
lenient to the student-grantees by giving them
a chance to recover and not dropping them
outright from the program
CMU, 3.35 SP Enrollment of 317 grantees with failing
R10 grades contrary to Item 8 of CHED, DBM,
PASUC, DSWD and DOLE Joint MC No.
2014-1 since the University was a bit lenient
and doing a series of interventions so the
scholar shall remain and be able to graduate
SKSU, Not stated ESGP-PA Student-grantees deprived of the use of funds
R12 due to non-compliance of the SUC with some
Not stated of the responsibilities as implementer per
CCSP Section 8.4 of the Joint Memorandum
C, R12 Circular No. 2014-1 dated February 3, 2014
Not stated ESGP-PA 190 out of 594 student-grantees or 32 percent
ASSC not enrolled in CHED identified priority
AT, courses due to non-compliance with Section
R13 2, Joint Memorandum Circular No. 2014-1
dated February 2014
CSU, Not stated ESGP-PA 108 out of 364 student-grantees or 30 percent
R13 not enrolled in CHED priority courses due to
non-compliance with Section 2, Joint
Memorandum Circular No. 2014-1 dated
February 2014
Not stated TDSP and 328 student-grantees not enrolled in CHED
SDSS ESGP-PA identified priority courses since the grantees
U, R13 Programs were screened by the Congressman’s office
TOTAL 2,048.07
189
f) Conduct close monitoring of employment reports by training
partners/providers to measure the factual employment/ absorption rate
of graduates. (TESDA)
h) Ensure that issues raised by scholars that are likely to affect their ability
to complete the MS and PhD programs on time are discussed with NSC
and acted up on time to improve the program implementation in the
universities. (SEI)
190
Amount Projects/
Agency (in M PhP)
Reasons/Causes
Programs
BBS 2.42 BBS-Davao Uncompleted due to lack of additional funds to
Radio Station make it operational
NEDA 57.70 Construction Deferment of construction of warehouse on
of warehouse/ account of: a) delayed removal of earth fill
other projects dumped by the Engineering Office on the site
on account of non-availability of heavy
equipment/perennial rain; and b) delayed
procurement of one unit elevator and furniture
and fixtures due to failure of public bidding;
and delayed procurement of air-conditioning
DILG 1,246.63 Micro- Non-construction of MMRBs, and non-
Medium Rise distribution of financial assistance to 26,367
Buildings beneficiaries due to: a) non-implementation of
(MMRBs) and housing with basic services and facilities for
financial informal settler families (ISFs) in Metro
assistance Manila due to non-issuance of the
Implementing Rules and Regulations required
in the MOA between DILG and DSWD; b)
non-availability of land where the building is to
constructed; c) non-allocation of funds for
procurement; and d) non-coordination with
concerned agencies and LGUs for the
program’s execution
PNP 40.50 Infrastructure The 18 infrastructure projects identified in the
projects Annual Procurement Plan for CY 2015 and
lined up for implementation were not
completed within the contract period, with 9
projects awarded to winning contractors
and/or with on-going construction while the
remaining 9 projects were not yet
implemented, and still in the process of
finalizing the Program of Work and Estimates
BFP 598.14 Fire stations Non-construction of 316 fire stations due to
non-utilization of capital outlay/lapsing of
allotment
26.08 Fire Stations Non-repair of Fire Stations in NCR and fire
and fire trucks/ trucks/ambulances due to non-utilization of
ambulances funds
PA 1.12 Repair of Non-implementation of repair of facilities
facilities damaged by typhoon Yolanda due to delayed
public bidding hence, insurance proceeds was
unutilized
POEA 6.00 Waiting area Delayed construction due to delayed bidding
and other process
improvement
project funded
from donation
PUP, 100.59 Infrastructure Uncompleted five projects due to delay in the
NCR projects approval of contract, revision of work
items/plans to suit actual field condition, slow
progress of accomplishments, and relocation of
classrooms
Seven projects not undertaken in 2015 due to
delay in the preparation of the Approved
Budget of Contract, detailed estimates and
Program of Work by the DPWH, the project
consultant, and approval by the BOR
TESDA 22.32 25 classrooms Delayed reconstruction due to incapacity of the
in five TESDA Provincial Office (PO) to construct
191
Amount Projects/
Agency (in M PhP)
Reasons/Causes
Programs
elementary/ school buildings through Training cum
secondary Production Scheme (TCPS)
schools
PAGASA 6.96 Wind Uncompleted due to delay in procurement,
Resource delivery, installation, and testing of Wind
Assessment Monitoring Instrument and Steel Mast
for Wind
Power
Systems
DSWD 7,201.60 Core Shelter Uncompleted, with accomplishment of 68.97
Assistance percent or 69,003 shelter units, due to failure
Project of LGU to provide its counterpart or comply
with shelter assistance requirements, delayed
release of certification as safe areas by the
MGB/PHILVOCS/ PAGASA; and on-going
validation of relocation sites
201.00 Transitional Delayed construction, with only 52 percent
shelters for completion, due to seven times extension of
Typhoon project timeline, increase cost of financial
Yolanda support to IOM and unavailability of safe
victims funded location where the shelter units will be
by DSWD and constructed
implemented
by the
International
Organization
for Migration
(IOM)
73.03 Wash facilities 80 percent completion due to non-release of
for funds even though the additional budget was
Zamboanga approved
Crisis-
Affected
Population
MVUC Not stated 520 MVUC 150 projects were uncompleted and 243
projects projects were unimplemented due to
inefficient planning and supervision, as evident
by unresolved Right-of-Way,
clearance/permit, funding and construction
issues
DPWH 1,000.00 Tourism Water Unimplemented due to failure of the LWUA to
Supply and liquidate the funds transferred to them by the
Sanitation DWPH for the implementation of TouWa
Infrastructure priority projects; difficulty in engaging and
(TouWa) leveraging the technical skills of LWUA in
Program implementing the infrastructure projects
24.00 PRC projects Unexpended funds due to non-implementation
407.41 ERC projects of intended projects
BFAR 92.23 FisheryEquip Delayed provision or project unimplemented
ment/ due to changes in the design of the pond,
Facilities/Muni additional works that needed to be done, delays
cipal Fish in the delivery of GSE HDPE Geomembrane,
Ports and actual field conditions and rainfalls during
the time of completion
NMIS 188.30 LGU Uncompleted improvement/ rehabilitation
slaughter- while eight completed slaughterhouses
houses remained non-operational due to on-going
improvements, equipment not satisfactorily
192
Amount Projects/
Agency (in M PhP)
Reasons/Causes
Programs
installed, and some are not yet turned-over to
LGUs, among others
EMB Not Building Unutilized/delayed/slow construction due to
stated non-provision of timeline on the completion of
the project by EMB and DPWH, lack of
planning, presence of informal settlers in the
areas, and varied preferences of the
incoming/new regional directors that resulted
in several variation orders
ASC, 3.46 Two Slippage of at least 30 percent incurred in
CAR infrastructure implementation due to lack of manpower and
projects equipment by the Contractor and inadequate
monitoring by Management because of
shortage of agency engineers
BSU, 59.86 Five Uncompleted since preparation and submission
CAR infrastructure of technical documents did not complement the
projects execution timeframes
3.74 Several Unfinished due to lack of proper planning and
DMMMS structures built budgeting of the University’s Infrastructure
U by phase Program, and amount budgeted not sufficient
R1 for the completion of the projects
ISU, R2 Not Administration Unfinished Construction due to contractors’
stated Building, lack of manpower
Phase V of
ISU – Cabagan
Campus
Bul SU, 405.29 26 Unimplemented due to changes in the design as
R3 infrastructure required by DPWH, legal issues on land
projects ownership, and lack of manpower
CSU, 1.53 Improvement Uncompleted due to inaction of the University
R4A of Biological
Science
Building
OMSC, 48.02 Five Projects awarded to two contractors, incurred
R4B infrastructure negative slippage ranging from 3.12 percent to
projects 39.89 percent due to limited manpower and
non-availability of equipment
CBSUA, 19.94 Four Unfinished/uncompleted beyond the contract
R5 infrastructure period due to lack of supervision on project
projects implementation
193
Amount Projects/
Agency (in M PhP)
Reasons/Causes
Programs
BISU, R 67.12 Various Delayed completion due to various reasons,
7 projects one of which is completion of one project under
the United Nations Economic and Social
Commission for Asia and the Pacific
(UNESCAP) which is still subject to review
due to withdrawal of funding caused by non-
compliance with the project’s completion date
WMSU, Not Four Non-completion due to lack of adequate
R9 stated infrastructure monitoring of the projects’ implementation
projects
USM, 14.88 Science and Unfinished construction beyond its contract
R12 Technology duration due to non-imposition of sanctions on
Laboratory defaulting contractors
Building
CFCST, 6.57 One-Storey 6-
R12 Classroom
Building. and
Admission and
Records
Building
PCC 17.96 Bull Barn Unused/uncompleted due to unreasonable
R10 Semen delay of contractor and PCC’s inaction to
Laboratory rescind contract
and Road
Concreting
CSU, Not Infrastructure Delayed implementation due to poor planning
R13 stated projects of the BAC and lack of coordination between
the concerned offices
Not Three Delayed implementation due to poor planning
ASSCAT, stated infrastructure by the BAC
R13 projects
SSCT, 3.50 Five Storey Suspended improvement due to Management’s
R13 Commercial/E failure to secure necessary building permit
ngineering before project started
Building
Roofdeck
(Phase 1)
2.61 11 projects Uncompleted, with delays ranging from 26 to
227 days, due to extra works that construction
workers were required to undertake
considering that the project is by
administration
TOTAL 11,971.41
194
within the set timeline, and requiring quarterly reporting on the status of
the projects.
Amount Projects/Progra
Agency Reasons/Causes
(in M PhP) ms
CFL 0.24 Printing and Delayed due to non-rendition of translation
publication of services or rendering beyond the period
Literary Books stipulated in the contract
NCCA Not stated School of Living Uncompleted/delayed due to long changing
Traditions (SLT) process, failure to comply with eligibility
Projects requirements, and lack of
terminal/liquidation reports
MDFO 11,300.00 Second Delayed completion/ implementation due to
Generation Fund - low availment rate for SGF financing
Local Loan windows/projects by the local government
Account (SGF- units (LGUs) and delay in release of funds
LLA) financing
windows/projects
(ProLend,
195
Amount Projects/Progra
Agency Reasons/Causes
(in M PhP) ms
PTACF, PWRF-
SCF and PPP)
DILG 8,953.43 Bottom-up Low physical delivery rate of 54. 19 percent
Budgeting (BuB) for CYs 2013 to 2015 due to delayed
Projects submission of project proposal by LGUs,
delayed approval of the guidelines in the
implementation of capacity development,
failure of bidding, lapsing of NCA, and
project duplication
2,389.49 Bohol Earthquake Project delivery rate of 51 percent (542
Assistance completed projects out of 1,063 projects) due
Projects to low absorptive capacity of LGUs to
implement the project, lack of interested
bidders for small projects, and scarcity of
construction materials
1,819.56 Recovery Low physical delivery rate of 43.37 percent
Assistance on due to prioritization of RAY Batch 1 projects
Yolanda (RAY) by LGUs, failure to set project completion
Batch 2 Projects date, and realignment of projects for
barangay, among others
382.42 Performance Unattained full benefits due to non-
Challenge Fund compliance by concerned LGUs and DILG
Projects Regional Offices to pertinent provisions of
DILG Memorandum Circular Nos. 2015-
111, 2013-48 and 2012-68, failure to
complete projects, and non-utilization of
funds
0.29 Citizen Delayed submission of expected outputs due
Satisfaction Index to unliquidated fund transfers to IAs despite
by MinSCAT and completion of undertaking
WPU of Palawan
15.20 PAMANA Unimplemented for CY 2011, funded from
Projects DAP Fund, due to inability of Kalinga
Provincial Government to comply with
documentary requirements, declaration of
the unconstitutionality of DAP Fund by SC,
and realignment of two proposed projects
BFP 199.17 33 Fire Trucks for Failure to procure due to inefficiency in the
ARMM execution of projects and failure of bidding
hence, not attaining the Transition
Investment Support Plan (TISP) objective of
the government
PNP 366.43 Firepower Non-procurement due to realignment of
embodied in the funds for procurement of 20 units Patrol
PNP Five-Year Jeep, one lot Crime Data Processing System
Capability and one Lot Automated Fingerprint
Enhancement Identification System without prior approval
Program (CEP) from DBM
PA 951.28 43 Projects Uncompleted for CYs 2011-2015 due to
award of multiple projects to a single
supplier, and Management’s failure to check
the performance of the bidder on its on-going
projects, among others
UPS 51.73 Textbooks Delayed implementation of Engagement
Contracts between the University and the
Authors with one year non-renewable term
due to non-enforcement of sanctions on the
Authors, and writers have to rewrite
manuscripts to reflect laws/decisions passed
196
Amount Projects/Progra
Agency Reasons/Causes
(in M PhP) ms
by Congress/Supreme Court. Thus, after
lapse of five years, only 23 textbooks, out of
the 78 textbooks or 29 per cent, were
completed.
UPS 134.62 eUP Project Uncompleted after the lapse of the 15-month
timeframe due to non-availability of data,
turn-around time for sign-offs, resource
allocation adjustments, changes in
government regulations, need for extensive
training, and gradual roll-out, among others
DOLE 55.70 Livelihood Unimplemented due to deficiencies in
66.05 projects program implementation such as
1.37 qualification and evaluation process,
0.40 Projects monitoring and inspection of
projects/validation of accomplishment
reports by Accredited Co-Partners (ACP),
and lack of timely interventions to address
problems, among others.
383.94 Special Training Delayed implementation due to lapses in
TESDA for Employment program implementation attributed to non-
Program (STEP) monitoring of focal persons and absence of
coordination among the implementers.
CHED 455.00 Research Projects Research projects implemented/conducted
by participating HEIs were uncompleted due
to weak project management/review and
monitoring capacity, and lack of clear and
specific sanctions against erring
participating HEIs
1,227.50 Supplemental Delayed and/or non-implementation due to
DSWD Feeding Program lapses in program implementation, to wit,
in seven regions among others: non-compliance of LGUs
with the MOA specifically on the submission
of liquidation documents; failure of the
FOs/DSWD to assess the capacity and
readiness of the IPs, and leniency and lapses
in monitoring by concerned FO/DSWD
officials
153.00 Projects for Cash donations with approved work and
Typhoon Yolanda financial plan to fund on-going projects were
victims unutilized due to lack of LGU counterpart.
DOH 550.76 Disaster Risk Low utilization of the allotted fund due to
Reduction failure to identify the activities directed to
Management the outcomes of the thematic areas defined in
(DRRM) Program the National Disaster Risk Reduction and
Management Plan (NDRRMP) 2011-2028
DOST 61.57 Small Enterprise Delayed implementation due to delayed
Technology release of funds and difficulties in the
Upgrading immediate submission of the required
Program (SETUP) certificates/documents
Projects
385.87 Grants-in-Aid Delayed implementation due to laxity of
(GIA) Projects Special Project Division in enforcing the
submission of researcher’s final reports and
certain project proposal not reviewed and
approved in accordance with the established
GIA guidelines
DENR Not stated National Greening Inability to meet the desired survival rate on
Program (NGP) planted seedlings in Region 1 for CY 2013
and 2014 and in Region VI for CYs 2014 and
197
Amount Projects/Progra
Agency Reasons/Causes
(in M PhP) ms
2015 due to poor or erratic climate
conditions, poor soil condition, forest fire
occurrences, low maintenance and
protection, and highly infested sites or issues
on peace and order, among others. The low
physical accomplishment of the Clonal
Nursery and Production of Quality Planting
Materials of Premium and Indigenous Forest
Species can also be attributed to delayed
release of funds, inadequate seedling
production and plantation establishment
which affected the implementation of Coffee
Plantation in the Municipality of Piddig,
Ilocos.
EMB Not stated Adopt–an-Estero/ Non-attainment of objectives due to non-
Water Body abatement of dumping of domestic wastes in
Program the estero/ waterbody and that only ten
percent of the total water in Metro Manila
was adopted, terms and conditions of the
MOA are not fully observed, non-
involvement of the residents in the
management of the estero, and low
enforcement of ordinance on solid waste
management in the barangay level
10.00 Open-Path Non-attainment of objectives due to non-
Differential generation of real-time information of
Optical DOAS in Region II. Likewise, the equipment
Absorption cannot produce data on other gases for
(DOAS) almost a year due to damage on light source.
BatSU, 0.97 RFID Unutilized RFID for library automation for
R4A 1 1/2 years due to absence of ICT peripherals
CMU, Not stated CMU Swine Unutilized funds within the duration of the
R10 Semen program implementation due to low
Processing, absorptive capacity
Artificial
Insemination
Laboratory and
Hog Fattening
MUST 571.23 23 Projects Delayed implementation due to delayed
, R10 deliveries within contract time and deviation
from the procurement timelines
TOTAL 30,487.22
198
b) Accelerate the completion of the projects, intensify monitoring and
closely supervise project inspection, including submission of reports for
evaluation, and consultation with stakeholders so that constraints in
continuing project phases are identified and addressed, and the extent of
project implementation is assessed.
d) Strictly comply with the provisions of the IRR, RA No. 9184, provisions
stipulated in the Engagement Contracts/MOA and other governing
guidelines and include in the contract, provision for penalty or adjustment
of contract cost in case of delay or non-performance/delivery.
e) Submit to the Audit Team the required documents and other necessary
information to complete the audit/evaluation of the project.
Commitment
Amount Projects/
Agency (in M PhP)
Reasons/Causes /Other Fees
Programs (in M PhP)
DPWH 18,368.46 Central Luzon a) Delayed completion of the 35.52
Link Expressway consultancy services
Project (CLLEX), component for detailed
Phase I and engineering and design and
Arterial Road commencement of the
Bypass Project consultancy services
(ARBP) Phase II component for construction
supervision, b) Delayed
procurement process due to
some changes introduced to
the project, such as
additional time required for
the preparation of detailed
design of Zaragoza
Interchange upon the request
of the LGUs and post
qualification procedures
which required actions from
foreign embassies/ other
government agencies/office
199
Commitment
Amount Projects/
Agency (in M PhP)
Reasons/Causes /Other Fees
Programs (in M PhP)
DOTC Not stated New Bohol Air- Delayed implementation due 46.23
port Construction to slow procurement process
and Sustainable and right of way problem
Environment Pro-
tection Project
(NBACSEPP) and
the Capacity
Enhancement of
Mass Rail Transit
in Metro Manila
Project
(CEMTMMP)
DOE 4,572.30 Market Unobligated allotments 57.19
Transformation mainly due to slow
through the implementation on account
Introduction of of extended procurement
Energy-Efficient activities resulting in
Electric Vehicles reversion of funds and
(E-Trikes) Project incurrence of huge
commitment charges
TOTAL 22,940.76 138.94
Amount
Agency Condition
(in M PhP)
CCC 33.03 Only 58.84 percent of agency’s current appropriations of
PhP80.25M were utilized due to inadequate planning, partial
implementation of the activities, and lack of personnel
OMB Not stated Accomplishments in terms of inspection of establishments and
confiscation of optical media and equipment fell short of the
targets for the year; thereby, raising concern as to the agency’s
ability and commitment to curb piracy due to functional
limitation to serve Inspection Orders stemming from: (i)
preventive suspensions issued by the Ombudsman, and (ii)
subsequent unexpected resignation of the CEO, among others
200
Amount
Agency Condition
(in M PhP)
BTr-NG 2,000.00 Unutilized credit fund to be channeled through eligible
Microfinance Institutions (MFIs) for relending to Micro
Entrepreneurs/Enterprises (MEs) in Yolanda-affected areas due
to stringent requirements/conditions on MFI borrowers, lack of
monitoring made on the status of loan releases to MFIs by the
Program Steering Committee (PSC), and delayed preparation of
the amended Implementing Rules and Regulations (IRR) tying
the funds with LBP for almost two years
SEC Not stated Unable to fully discharge its mandated function on Corporate
and Capital Market Regulation Services (MFO2) due to lack of
regular monitoring system for non-compliant/delinquent
companies in the yearly submission of required documents such
as the General Information Sheet and the Financial Statements,
and inability to enforce timely the sanctions for violation of
laws, rules, regulations and orders issued, among others
PMO Not stated Fell short of its performance targets for the last two (2) years due
to slow disposition of the assets under its management
DILG Not stated Failure of proponent LGUs under SALINTUBIG projects to
submit Water Potability Test Result compliant with the
Philippine National Standard for drinking water required under
DOH AO No. 2007-0012
BuCorr Not stated Unattained income and food sufficiency at the Iwahig Prison and
Penal Farm (IPPF) and unutilized Agro-Industrial funds due to
improper utilization of resources for agro-industrial projects and
non-maximization of use of agricultural land
PCGG Not stated Unattained disposal of surrendered properties under the annual
privatization plan due to absence of policy or definite timelines
to dispose all recovered assets
DND 128.63 Unattained purposes for Quick Response Fund (QRF)/delayed
PN 62.30 completion of disaster-related projects due to utilization of funds
OCD 917.70 not for intended purpose such as repairs and reconstruction of
DND and Bureaus’ facilities, procurement of materials and
equipment, and conduct of training programs categorized under
“Disaster Preparedness” contrary to Section 22 (c), RA NO.
10121, delayed release of funds, and non-coordination and
monitoring of project implementation
Not stated Low utilization of donations from foreign and local donors due
to lack of comprehensive plan
EARIST, 96.07 Unutilized Special Trust Fund (STF)/ low utilization rate of only
NCR 17 percent due to absence of an approved Financial Plan
MPC, 74.22 Unutilized STF budget due to deficient programming, execution
NCR of programs/projects and reporting
RTU, 109.24 Unutilized approved STF budget for CY 2015 due to inadequate
NCR budget planning and slow project implementation
PNU, 59.13 Unutilized approved STF budget for CY 2015 due to deficient
NCR budgeting and delayed approval of the budget by the Board of
Regents (BOR)
PUP, 50.56 Unutilized fiduciary fees and budgeted research fund and
NCR extension projects/services
1.50 Non-utilization of budgeted amount due to partial
accomplishment of targeted outputs of two and 65 percent for
accreditation Levels 1 and 2
TUP, 278.83 Unutilized approved STF budget due to low implementation of
NCR projects as a result of the delayed approval of the budget and
contracts by the Board of Regents (BOR) and failure of
biddings due to unrealistic agency budget costs and deficient
project specifications
TESDA 365.27 Unutilized/reverted NCAs representing 21.77 percent of the
total NCA released by DBM for TESDA's operating
201
Amount
Agency Condition
(in M PhP)
requirements for CY 2015 due to delayed/non-implementation
of TESDA programs and projects
PHILSCA 5.54 Unutilized research budget due to non-completion of five BOT
NCR approved proposals and failure to undertake the budgeted
activities with the Research Council
DepEd 42,977.60 Unutilized allotment due to delay in procurement activities
affecting project implementation and delivery of the Agency’s
performance target/outputs
ECCDC Not stated Out of the 197 fully constructed National Child Development
Centers (NCDCs), one is fully distributed with contents; 30
percent or 59 NCDCs are partially distributed with the needed
contents of educational facilities and learning materials; while
the remaining 69.50 percent or 137 NCDCs was not provided
with any of the contents due to delay of its delivery from
Procurement Service
PRC Not stated Service Provider failed to provide a faster renewal and issuance
of professional licenses due to defective pictures submitted by
SM Mart Inc. (SMI) and lack of personnel
DOLE 1.23 Low operating efficiency of the Balik Pinay! Balik
Hanapbuhay! Project (National Reintegration Center for OFWs)
with utilization rate of only 49.03 percent. The absence of
accomplishments reports and other relevant documents did not
provide DOLE opportunity to assess the problem.
NCDA 4.61 Reverted cash allocations due to non-accomplishment of
targeted activities under the Policy Advisory Services on
Disability Affairs
1.94 Unutilized fund from the DSWD intended for the
implementation of empowerment projects of PWDs and
Disabled People's Organizations due to difficulty in identifying
beneficiaries in the social enterprise program and delayed
conduct of advocacy forum on awareness
DOST 3.52 Not a single research proposal was approved, funded or
processed under the Regional Research Fund Initiative of the
PCHRD due to non-conformity with established rules,
regulations, procedural guidelines, policies, principles and
practices or were incurred at an unreasonable cost, immoderate
quantity or exorbitant price, which is disallowable
STII 20.56 Two target outputs still on-going/partially completed, out of the
five targeted outputs of the project, “Iba Na Ang Panahon:
Science for Safer Communities” due to inadequate budget, and
lack of suppliers, among others. Follow-up activities are being
undertaken to collect/gather the LGU plans.
DOH 29.40 Unutilized funding for the Prevention and Control Rabies
Program of San Lazaro Hospital. Out of 16,000 vials purchased,
only 13,716 vials of anti-rabies vaccine were used due to lack of
information dissemination that the said vaccines are given for
free to animal bite victims considered as “indigent patients”.
330.96 Unutilized funding for Medical Assistance Program (MAP). Out
of PhP616.3M downloaded to the hospitals, only a total of
PhP285.34M or 46.30 percent was utilized due to failure to
finalize MOA between LGUs and ROs, unreleased NTCA from
the DOH, non-availability of requested drugs/medicines/
medical supplies/equipment, amount of assistance dependent on
approved endorsement letters of district representative,
requirement for guarantee letter to avail MAP, and lack of public
awareness regarding the program of DOH.
19.54 Drugs, medicines and other medical and office supplies of
various hospitals were either expired or overstocked and
remained unutilized due to slow utilization and improper
202
Amount
Agency Condition
(in M PhP)
documentation of donations; lack of proper planning and
monitoring of distribution/utilization
DSWD 684.30 Delayed release/non-release shelter assistance to 37,870
beneficiaries due to non-issuance of a clear, written policy
guidelines on the processing period of documents from
assessment to release of funds, non-compliance by some LGUs
on the timeline of distribution to beneficiaries. Thus, Dream B
objective to address the emergency and rehabilitation shelter
needs of families with damaged houses was not fully realized.
ITDI 7.18 Optimum use of the Sewage Treatment Facilities inside the
DOST compound in support of Philippine Clean Water Act (RA
No. 9275) not fully attained due to incompatibility between the
design and construction of Sewage Treatment Facilities with
waste water discharges of various septic tanks of the buildings
ICTO 2,854.21 Automatic reversion of funds and non-accomplishment of target
activities due to failed biddings and other procurement-related
issues
MMDA 1,479.73 Use of allocated budget not optimized to achieve its targeted
goals on transport and traffic management due to absence of
detailed implementation plan/s integrating measures from
various studies; no documented/defined policy or guidelines on
the provisions of traffic engineering, enforcement, education
and emergency responses services for the major road networks
comprising 197km thoroughfares; delayed
implementation/completion of projects programmed under the
2015 GAA; procurement of transportation equipment which
could not be seen as part of MMDA’s short and long-term plan
CWC 5.77 Reversion of cash allocations due to non-accomplishment of
targeted activities under Child Welfare Policy Program
NAST 34.57 Failure to attain the envisioned transformation of the Philippine
Science Heritage Center despite more than eight years of
continuous funding in the total amount of PhP34.571M due to
low fund utilization, not updated program plan and activities,
and unaligned prioritization of fund utilization to the attainment
of the project’s goal
MVUC 2,831.74 Unutilized allotment for CY 2015 for road repair and
maintenance, road safety and vehicle pollution control reverted
to BTr due to non-implementation of programmed projects on
account of late release of SAROs and issues in the acquisition
of Right of Way (ROW)
DPWH 29,348.11 Unutilized/reverted allotments due to late releases of
SAROs/SAAs, delays in the conduct of preliminary detailed
engineering, and failures of biddings
Not stated Non-attainment of commitment in the Project Implementation
Plan with reported accomplishment rating of 43.04 percent for
Major Final Outputs (MFOs) 1, 52.13 percent for MFO 2, and
53.86 percent for MFO 3, or an overall delivery rate of only
49.68 percent, due to unresolved RROW problems, inaccurate
conduct of detailed engineering study, variations in the original
programs and plans and/or restrictions imposed by regulatory
bodies, deferment of the opening of bids, delayed preparation
of Resolution of Award, and in some cases, insufficient
allocations for school building projects funded by the DepEd to
cover the complete construction of the projects, among others.
Not stated Only 886 Farm-to-Market Road (FMR) projects or 63 percent
completed, out of 1,388 projects due to delayed/on-going
preparation of detailed engineering, approval of plans, and
procurement process, re-alignment of projects, RROW
problems, failure of biddings, inaccessibility of access roads,
203
Amount
Agency Condition
(in M PhP)
scarcity of construction materials, peace and order condition and
inclement weather, among others.
DOTC 10,401.89 Lapsed/reverted allotment
8,134.13 Out of the total 199 projects, consisting of 189 locally funded
and 10 foreign-assisted, only 169 projects were obligated due to
its failure to consider issues on project detailed engineering
designs, RROW issues, and manpower/technical personnel
constraints, among others. Appropriations for 30 projects were
not obligated.
5,491.69 Reversion of cash allocations to the BTr due to unreliable work
targets and deficiencies in the agencies’ projection as compared
with the actual accomplishments and payments made, non-
implementation of some programmed activities on account of
delays in the procurement processes caused by failed biddings,
lack of monitoring and planning of programs, projects, activities
(PPAs), and lack of technical personnel to supervise the PPA.
DOT 29.57 Unutilized Tourism Development Fund (TDF) maintained under
the Special Account with the National Treasury due to
Department’s failure to formulate the operational guidelines and
prepare the Special Budget on the use thereof
394.31 Lapsed cash allocations of 16 percent of the total cash
allocations due to unrealistic forecasting of the cash
requirements reflected in Monthly Disbursement Program
(MDP) or inability to implement programs and activities in line
with the disbursement forecast in the MDP
444.57 Unobligated balance out of CY 2015 total budget due to
delay/late implementation of projects, actual costs incurred were
lesser than the budget; late submission of Statement of Accounts
by the suppliers, non-compliance with requirements for the BuB
implementation, non-liquidation of previous fund transfer,
procurement deferred in CY 2016 TDF, and absence of
guidelines for the TDF Utilization and Special Budget.
ERC 75.70 Unobligated balance due to 10 unawarded consultancy contracts
costing PhP70.30M and failure to procure one Watt hour Meter
Test Set of PhP3.60M due to failed bidding.
PCAF 10.93 Targeted activities on consultations, policy review and
recommendations/resolutions were not fully accomplished due
to problems encountered on liquidation of previous funds
released; low adoption of endorsed policy recommendations;
and low return of Profile Survey in 2015
DENR 818.02 Overall performance of the foreign assisted projects and the
Operational Plan for the Manila Bay Coastal Strategy
(OPMBCS) was generally low, showing an overall fund
utilization rates of 64.54 percent and 53.25 percent, respectively,
due to delay in hiring of consultants/lack of qualified applicants,
disagreement in the terms of contract, delay in the procurement
process activities, non-submission of fund utilization report on
fully accomplished activities, and significant gaps between
partially accomplished activities and corresponding
disbursements.
ACPC 2,350.00 Low fund utilization of Agriculture and Fishery Financing
Program (AFFP) loan facility due to constraints and problems
pertaining to Registry System for Basic Sectors in Agriculture
(RSBSA) database; and failure to conduct intensive and massive
orientation–facilitation workshops and meetings in all provinces
covered by the program.
IPOPHL Not stated Targets on the number of assisted Intellectual Property (IP) filed
by Intellectual Property Satellite Offices (IPSOs) not achieved
due to slow replacements of resigned IPSO Field Specialists
204
Amount
Agency Condition
(in M PhP)
who are supposed to orient/assist IPSO in filing IP, and low IP
awareness of the clients.
CIAP 2.88 Target for imposition of disciplinary action for at least one
violation of the Contractor's License Law within one year from
start of investigation not achieved due to pending investigations
DAR 3,621.08 Low fund utilization and accomplishments under the Land
Tenure Services (LTS). Out of the targeted hectares for
acquisition and distribution, only 18 percent of Emancipation
Patents (EP)/Certificate of Land Ownership (CLOA) were
issued due to delayed procurement of surveying works, pending
court cases of landholdings, peace and order concerns,
erroneous cadastral survey, delayed issuance of CENRO
certification as to land classification, slow approval of survey
plans by DENR-LMS, unattractive survey contract price,
difficulty in scheduling joint field inspection, and difficulty in
requesting the contractors for the revision of the survey plans,
among others.
161.97 Existence of unresolved cases of over one year under the
Agrarian Legal Services (ALS) due to pending issuance of
Compliance of Interlocutory Order; active/pending petition for
issuance of Second Owner’s duplicate copy of TCT at the
Register of Deeds; non-compliance with essential documentary
requirements; and limited manpower on account of
implementation of rationalization
502.97 Very low accomplishment for the ARCP II with an average
completion rate of only 22.46 percent on the targeted
infrastructure projects and ARISP III with 20.76 percent of the
infrastructure projects still to be accomplished as of year-end
despite project extensions due to, among others, delay in the
release of first tranche by the Municipal Development Fund
Office (MDFO) to the LGU on account of incomplete
documentary requirements, revisions of Plans and
Specifications and absence of detailed engineering design prior
to bidding and awarding, bad weather conditions, insufficiency
of funds for LGU share, continued use by beneficiaries which
hinder the full execution of the project, and defects in infra
projects which remained unrepaired.
BFAR 25.36 Unutilized funds for Fishery Programs due to lack of proper
planning in the implementation of agency’s various programs
and activities
BSU, 24.39 Unutilized cash allocations for MOOE due to unimplemented
CAR PPAs or overestimated MOOE
9.02 Unutilized fund for student organizations and activities due to
IfSU,CAR slow processing of student resolutions discouraging student
organizations to formulate and submit project proposals
NVSU, 22.40 Unutilized appropriations; capital outlay not fully utilized due to
R2 slow implementation
DVTSU, 0.69 Purpose of implementing IGPs not fully attained since five
R3 rentable stalls remained unoccupied as of year-end due to lack
of advertisement of various rentable stalls
MSC, 32.58 Unutilized/reverted cash allocations of 22.53 percent of the total
R4B NCAs received due to various constraints in the payments of
expenditures which include, among others, absence of
guidelines/ directives for ESGP-PA implementation; delayed
appraisal of buildings; and delayed approval of the Annual
Procurement Plan.
RSU, 7.01 Unexpended/ unutilized allotment of three percent due to
R4B inability of the University to proceed with the plan to procure
205
Amount
Agency Condition
(in M PhP)
laboratory, agricultural and fishery equipment because no
supplier submitted a bid during the procurement process
PSU, 38.79 Unexpended/ unutilized allotment of 10 percent due to
R4B projects/programs which still need approval by the Board of
Regents, and unfilled positions in the University’s plantilla,
among others.
WPU, 47.20 Unutilized/reverted cash allocations of 21 percent due to
R4B various unpaid claims for tuition of scholarship grantees of
CHED and DepED, and billing of contractors for on-
going/completed projects at year-end mainly due to insufficient
documentation
39.70 Unexpended/unutilized allotment of 18 percent, of which 26
percent or PhP10.14M already lapsed/ expired due to unfilled
positions, excess of allowable MOOE allotment for payment of
CNA incentives and excess miscellaneous personnel benefits
fund
LNU, R8 54.86 Unutilized funds reverted to National Treasury due to improper
monitoring and evaluation of agency performance and
synchronization of fund release with implementation schedule
for critical programs/projects
JRMSU, 0.25 Unutilized funds from CHED for National Agriculture and
R9 Fisheries Education System (NAFES)
c) For PMO, revisit the privatization/disposition targets with the end view of
generating maximum cash recovery within the shortest possible period;
and develop an effective plan and strategy particularly in the areas of asset
identification, pricing, marketing, disposition, and approval.
d) Monitor closely compliance by IPs, such as LGUs, with relevant rules and
regulations. Require passing the National Water Standards for Drinking
Water for SALINTUBIG sub-projects.
Amount
Agency Remarks
(in M PhP)
OP 55.98 Trust receipts
PCOO 59.80 Unutilized DAP funds
CFL Not stated Proceeds derived from seminars, conferences and trainings
FPA 1.26 Rental income, sale of printed materials/books, bid documents and bid
security
NLP 3.27 Trust receipts
NCIP 14.46 Trust receipts maintained in special bank accounts instead of MDS
bank accounts
NEDA 1.14 Proceeds from sale of Integrated Personnel Management System
(IPMS) in NRO I
BIR 0.10 Bid fees and sale of bid
BOC 125.69 Unutilized fund not yet remitted to BTr
200.86 Trust receipts still deposited/maintained with Philippine National
Bank (PNB); of the 32 existing bank accounts with PNB, 16 have no
balances while one bank account with balance of PhP0.94M remained
dormant since 1996
PMO 220.06 Retention fund placed in High Yield Savings Account
1.73 Interest earned from the retention fund
MDFO 413.42 Cash balance of completed project in CY 2015
BLGF 0.42 Excess training fees and dormant cash balance
DOF 0.31 Interest earned
CDA 0.08 Interest earned
207
Amount
Agency Remarks
(in M PhP)
DILG 0.87 Unremitted collections/interest income
DILG 0.46 Cash deposited in PVB idle since 2006
PNP 5.34 Dormant cash balances and special and trust funds; various non-
moving LBP and PNB accounts balances
AFP-GHQ 0.01 Dormant account balance unreverted to National Treasury
PVAO 0.12 Unauthorized account/trust fund
BI 1.89 Dormant Cash-Collecting Officer Account
OGCC 1.24 Dormant unclassified items since 1993 under CIB-LCSA
DepEd 1,614.78 Various collections
UPS 12.46 Unutilized PDAF and bank interest on PDAF at UP-Diliman and
UPLB
4.48 Unutilized balance of DAP fund for research projects at UP-Manila.
0.80 Unutilized Research Funds at UP-Manila and UP-Mindanao
23.30 Dormant funds from 81 research projects at UP-Diliman and UP-
Manila
51.73 Unutilized Centennial Textbook Writing Project Funds at UP-Diliman
PHILSCA 0.59 Performance bonds and bid documents
PNU, NCR 5.18 High Yield Savings and Time Deposit dormant for more than ten
years
PUP, NCR 7.17 Dormant scholarship grants invested in time deposits
TUP, NCR 8.04 Foreign Currency, Time Deposit of TUP Manila idle for more than
five years
RTU, NCR 0.06 Unnecessary Foreign Currency Savings Account with a confirmed
bank balance of USD1,328.32 dormant for more than seven years
92.55 High yield interest savings account representing invested funds
deposited in CYs 2012 and 2013, out of the income from tuition fees
and other school charges
CHED 1.90 Excess Payroll Fund/Cash-in-Bank without authority in four
CHEDROs
TESDA 72.96 Unexpended funds in TESDA NCR, Regions II, IV-A, VI and X
NCCT 60.00 National Endowment Fund (NEF)/receipts
POEA 2.91 Excess seminar fees
NWPC 0.46 Receipts from bid security, refund of salaries and rental deposits,
performance bonds of NWPC Main
DPWH 196.23 Dormant bank accounts
36.34 Interest income and collections from liquidated damages, refund of
disallowances, and sale of bidding documents
21.45 Excess funds received from various NGAs, GOCCs and LGUs
40.92 Five percent share of DPWH from building permit fees collected by
LGUs
DOTC 43.13 Excess collections from the sale of bidding documents, dormant
accounts, appeal fees
DOE 8.70 Training Commitments/Assistance Fund without specific authority or
legal basis to maintain said funds
NPDC 8.72 Various collections
0.52 Dormant Savings account with the Philippine Postal Savings Bank,
Inc. (PPSBI) for nine years
DOT 86.29 Unused APEC funds
DOH 219.11 Dormant, unauthorized and unnecessary special and trust funds,
balances from closed/terminated programs/projects and collections
of contractors/suppliers bidders/performance bonds
DOST 4.07 Unexpended GIA balance
0.63 Dormant and unnecessary cash in bank accounts
0.78 Dormant, unauthorized and unnecessary cash in bank accounts
0.15 Collection of SETUP refunds from three (3) cooperators
0.11 Income from training fees/ advertisements/bid documents/bidders
bond and reimbursement of utility bills by contractors
0.19 Unexpended balance not collected after project completion from one
proponent in RO X
DSWD 143.09 Dormant and other unnecessary cash in banks accounts
208
Amount
Agency Remarks
(in M PhP)
ICTO 60.18 Unauthorized/unnecessary Cash-in-Bank deposits and unutilized
MOOE for CYs 2014 and 2015 of FOOs
ITDI 1.63 Unexpended balances of completed projects unreturned to SAs
MIRDC 0.92 Unexpended balances of completed projects
NAST 0.84 Unexpended balances of completed projects unreturned to SAs
NNC 12.21 Unutilized cash balances of funds transferred to the ROs
PHIVOLCS 0.09 Adjustment of dormant and/or non-existent bank balances with
insufficient supporting documents
PNRI 3.46 Excess income collections and unexpended balances of completed
projects
NCDA 0.10 Unremitted savings-trust receipts to the NCDA by Tahanang Walang
Hagdanan
MMDA 0.20 Dormant refund of unexpended CA
BFAR 25.36 Unutilized NCAs
23.06 Dormant, unnecessary and unauthorized bank account balances
PCAF 440.07 Deposits with PNB to guaranty loans under the Special Vehicle Loan
Fund (SVLF) Program which is no longer necessary but remained
unremitted to the BTr
PhilFIDA 8.79 Unremitted Trust Receipts
DENR 99.77 Dormant, unauthorized and unnecessary bank account balances
11.41 Dormant bank accounts
EMB 1.33 Unnecessary and special trust funds in the bank
DAR 226.64 Dormant, unnecessary and unauthorized bank accounts
0.08 Dormant Cash-Collecting Officers account
1.20 Recorded Cash in Bank - LCCA account has no cash back-up in the
bank
BSU, CAR 0.23 Collections from the sale of bid documents
MPSPC, 0.02 Unused PDAF balance
CAR 11.16 Transfer of cash allocation from MDS current account to trust
fund/current account without statutory authority
9.56 Issued cash advance checks for next quarters’ expenditures to avoid
lapsing of NCAs
0.03 Unused monies for completed projects not returned to SAs
ASC, CAR 1.36
KASC, CAR 28.16 Transfer of cash allocation from MDS current account to trust
fund/current account without statutory authority
DMMMSU, 106.62 Unutilized NCAs of different campuses not reverted
R1
PSU, R1 3.38 MDS Cash Balances
ISU, R2 13.85 Operating cash account balances for Fund 101
CSU, R2 0.24 Sale of bid documents, fees from contractor/supplier
QSU, R2 0.12 Dormant cash deposited with LBP
NVSU, R2 0.53 Unexpended balances of FTs from DOST for various completed
research activities not returned to SA
0.26 Unutilized cash advances for various scholarship grants not returned
to fund sources
TSU, R3 4.99 Unutilized PDAF for CYs 2010-2013 scholarship fund
0.26 Dormant cash balances
CvSU, R4A 12.89 Unutilized funding checks from CYs 2012 to 2015
SLSU, R4A 7.18 Unreverted dormant balances of Due to NGAs and Other Payables for
more than two years, without valid claims
LSPU. R4A 74.00 Unused cash allocation under MDS
BISCAST, 0.62 Dormant Cash in Bank balance
R5
CBSUA, 1.20 Unutilized DAP funds not returned to CHED despite SC ruling
R5
BU, R5 2.23 Twenty five dormant cash in bank accounts remained in the books
75.60 Dormant single time deposit account unconfirmed by the bank in
2015; however, it was confirmed in 31 December 2014
WVSU, R6 0.02 Unutilized DAP funds-Financial Assistance to Indigent Patients not
returned to SA
209
Amount
Agency Remarks
(in M PhP)
ISCOF, R6 6.28 Unutilized NCAs of all ISCOF External Campuses for CY 2015 and
prior years not returned to BTr
LNU, R8 37.21 Time Deposit accounts under the Special Trust Fund (FC-05)
established and maintained without statutory authority or purpose for
its creation
13.95 Unutilized appropriation for scholarship grants for three quarters of
CY 2014, transferred to FC 07 (Trust Fund) without complete
documentation; used to pay scholarship expenses in CY 2014 and for
the 1st quarter of 2015
NSU, R8 2.93 Unused DAP balance from CHED of PhP7M for Modernizing
Facilities for Developing Universities
0.13 Collections from IGP Projects deposited at UCPB and PNB for San
Jorge Campus
0.10 Collections from the sale of bid documents
EVSU, R8 22.69 Bank accounts with a total year-end bank-confirmed balance of
P22.69M remain dormant for years for reversion to the General Fund
VSU, R8 1.87 Unutilized NCAs
SLSU, R8 14.77 Irregular transfer of TDSP and ESGPPA funds from the
regular/general fund to special trust fund; recognizing an expense
when actually, no payment was made yet to the scholars at the time of
transfer
7.75 Transfer of cash allocation from MDS current account to trust
fund/current account without statutory authority
ESSU, R8 0.55 Unutilized MDS account balances
10.90 Transfer of cash allocation from General Fund to Special Trust Fund
as replenishment for honoraria
1.48 Current/Time Deposit accounts under the Special Trust Fund (FC-05)
SSU, R8 7.92 established and maintained without statutory authority or purpose for
its creation
EVSU, R8 6.82 Unutilized DAP Fund
10.91 Transfer of cash allocation from MDS current account to trust
BSC, R9 20.46 fund/current account without statutory authority
ZCSPC, R9
JRMSU, R9 12.73 Unnecessary bank accounts balances not closed
CSU, R13 1.61 Prior year’s PDAF funds balance
0.57 Prior year’s DAP funds balance
0.60 Refund of cash advances deposited to the University’s Trust Fund
account
SSCT, R13 4.30 Unutilized CYs 2010-2013 PDAF Fund not returned despite SC
Decision
50.81 Transfer of cash allocation from MDS current account to trust
fund/current account without statutory authority
ASSCAT, R13 0.29 Refund of cash advances deposited to ESGP-PA account
MSCAT, R4B 14.16 Fund transfers from NGAs remained idle and/or unliquidated beyond
the project implementation agreement
TOTAL 5,401.95
Amount
Program/ Project Reason
(in M PhP)
SLT Program Not stated There were no clear established activities for the
(NCCA) sustainable management of SLT project resources
which is intended to promote and preserve the living
tradition.
eLearning Not stated Performance metrics were not adequate to measure the
Program (NHCP) accomplishments of the program from the perspective
of the users.
SPES Program Not stated There was no established baseline/quantitative criteria
(DOLE) for the two to three (2-3) percent increase in the
targeted number of SPES beneficiaries that graduated
from technical, vocational or college; thus, no standard
of measurement to determine whether the CY 2015
target for the program was attained.
National Book 0.30 Grants were released to grantees not recommended by
Development the advisory committee which is required under Section
Trust Fund 4, Rule V, RA No. 9521.
(NBDTF)
KABUHAYAN 159.84 The standardized monitoring and reporting system
Programs prescribed under DOLE Department Order No. 137-14,
(DOLE) series of 2014 was not used in five Regions; thus, the
success of the program extended to 21,296
beneficiaries could not be adequately measured.
HEI-Based Loan Not stated Lack of monitoring and evaluation of the Program thus,
Programs only 9 or 18 percent, out of the 51 HEIs were monitored
(CHED) in CHEDRO–II while there was no Monitoring and
Evaluation Reports in two other CHEDROs.
Nationwide Not stated Project implementation was not properly monitored.
Dengue Vector Project completion and updating of reports on dengue
Surveillance and vector surveillance website were delayed, making the
Website Program reports on dengue mosquito occurrence unreliable basis
(PCHRD) for planning and implementing immediate intervention.
VFP Program 39.03 Financial assistance granted to 32 established
(TAPI) proponents, with products that are already existing in the
market. This is inconsistent with the objective of the
program which is to accelerate the initial
commercialization of emerging and new
technologies/inventions developed by the S & T
Community.
PMIS Projects 1,047.00 A total of 137 completed research projects from CYs
(PCIEERD) 2005 to 2015 was not subjected to technology
assessment due to lack of technical personnel to conduct
the same; thus, readiness of the project output could not
be determined and the public was not informed of the
availability of the technologies for possible use and
adoption.
211
Amount
Program/ Project Reason
(in M PhP)
MVUC Projects 44.42 Elevators installed in pedestrian overpasses were not
utilized due to the absence of adequate funding for the
necessary parts, maintenance costs and wages of staff to
operate the same which was to be provided by the LGUs
as required in the Memorandum of Agreement. This
may result in wastage of government funds if not made
operational.
200.50 Motor Vehicle Inspection System (MVIS) equipment
remained unproductive due to LTO’s failure to act on
prior year’s audit recommendation to request for
funding and complete the installation and repair of
MVIS equipment.
24/7 Contact Not stated Benefits from the 24/7 Contact Center Service
Center Service procured by LTFRB-CO during the year was not
(DOTC) maximized due to inadequate dissemination of the new
hotline numbers to the public.
Common Service 189.90 The benefits from the 109 equipment, out of 528
Facilities (CSF) – equipment given to Agrarian Reform Beneficiaries
Agrarian Reform Organizations (ARBOs), were not maximized due to
Communities non-suitability of the equipment, non-operational
Connectivity and because of undelivered spare parts, unrepaired factory
Economic defects by suppliers, untrained beneficiaries on the
Support Services operation of the equipment, among others.
(ARCCESS)
Program
(DAR)
Income 0.72 The sustainability of operation of Bakery (PhP0.07M)
Generating and Dumlog Fishpond (PhP0.65M) projects were not
Projects (IGP) assured due to insufficient/low income to cover
Projects Bakery expenses.
and Dumlog
Fishpond
(ASU, Region 6)
IGP Projects Not stated Performance of IGP Projects of Lutayan Campus could
(SKSU, Region not be reliably measured, assessed and evaluated due to
12) laxity in controls in the handling and disposition of
collections, and absence of mechanism/s to verify
records on a timely and/or regular basis, among others
Student 2.19 The SAFE program were not properly controlled and
Assistance Fund monitored as required under CHED Memorandum
for Education Order (CMO) No. 25, s. 2008.
(SAFE) Loan
Program
(SSCT, Region
13)
TOTAL 1,683.90
212
c) Strengthen the evaluation of project proposals and target proponents of new
and emerging projects to ensure that only viable projects are implemented
and to accelerate the initial commercialization of emerging and new
technologies/ inventions developed by the S & T communities. Revisit and
strengthen policy guidelines including that of VFP.
Program/ Amount
Reason
Project (in M PhP)
ICTO 230.73 The Thin Client Cloud Computing System (CloudTop) Project
of the ICTO, a DAP-funded project, failed to function as
intended in the eight pilot selected schools due to non-
operational computer units.
MMDA 264.83 The use of CCTV systems was not fully maximized to promote
safe and convenient movement of persons and goods, regulate
road users, administer and implement traffic enforcement
operations, and traffic engineering services due to non-
utilization of 117 CCTVs, unserviceable 7 CCTVs and blurred
and hazy images of 2 others. There was also no definite CCTV
Operators to monitor and control specific locations, defined
procedures on selection of areas/locations to be
viewed/monitored through video screens and specific durations
within which to display certain area on screen among others.
PNRI Not stated E-Beam Facility was set-up only after a year from the targeted
completion date. Moreover, the intended purpose of offering
the facility to relevant industries, and for research and
developmental activities was not attained.
ICYT, Not stated The Innovation Center for Yarns and Textile (ICYT) has yet to
PTRI operate on its full capacity due to poor marketing and
promotion, and costly service fee.
PSU, R1 Not stated Eighteen Commercial Stalls were not utilized.
CSU, R2 1.90 Electromechanical Training System with Data Acquisition and
1.25 Control Interface Laboratory Equipment and equipment parts
were not utilized.
CBSUA, 16.19 Two-Storey Veterinary Medical Hospital and Animal
R5 Diagnostic Laboratory and Training Center, completed on
October 29, 2013, were not fully operational.
213
Program/ Amount
Reason
Project (in M PhP)
Not stated Community – Based Hatchery Project at CBSUA – Calabanga
Campus, completed on July 26, 2013, was not fully
operational.
19.79 Various laboratory equipment procured by the University were
delivered late, incomplete with some not yet operational.
PCC, R3 64.26 Implementation of the “Bull Loan Program” or “Paiwi Program”
resulted in the death of 483 buffaloes and loss of additional
income opportunities of rural farming communities
TOTAL 598.95
d) Fast track the completion of the project and ensure smooth operation and
use of the facilities for the purpose intended. Strictly adhere with the laws,
rules and regulations on safeguarding of assets and ensure that all resources
are used for its intended purpose.
(b) Retropayments not verifiable on Grievance system and paid only after two
years;
(h) Cash grants for delisted or unpaid Household (HH) beneficiaries remained
idle in the LBP and its conduits amounting to PhP1.579B;
(b) SPs costing PhP9.087 million were not in keeping with KC-NCDDP
policy guidelines;
(d) Total amounts from approved projects in the WFP of PhP4.594B under
the custody of FOs and LBP Batasan remained unutilized which could
have been used in the implementation of said projects;
(e) Commitment fees incurred due to low utilization of loan funds from Asian
Development Bank (ADB) amounted to PhP0.633M;
216
(g) Delays in project implementation attributed to lack of enforced assistance
to the Barangay Sub-Project Management Committees (BSPMCs) by the
Area Coordinating Teams (ACTs) and Regional Project Monitoring
Offices (RPMOs) personnel.
The following Program-related observations were noted during the audit, some
of which recurring through the years:
217
(c) Funds amounting to PhP75.25M were used not for the intended purpose
such as beautification and retailing/repainting;
9.4.17 The Auditors reiterated their prior year’s recommendation for DOH to :
218
f) Continue to conduct assessment and capacity/readiness evaluation of the
beneficiaries of health facilities;
Amount
Agency Nature
(in M PhP)
BOC 4,215.45 Procurement of 30 units X-ray mobile equipment for
PhP7,953.45M was exorbitantly priced by PhP4,215.45M
considering the price of PhP3,738.00M from other leading
supplier in the international market contrary to COA
Circular No. 85-55A.
3.26 The annual rate of PhP9.56M per unit for the repairs and
maintenance of X-ray machines provided to BOC by
NUTECH is 1.51 times higher or PhP3.26M compared
with the cost of PhP6.3M that could have been provided
by other international service provider/supplier of X-ray
machines contrary to Sec. 3.3, COA Circular No. 85-55A
BuCorr 6.69 Expenses of the IPPF, not related to agro-industrial
projects, paid from the Agro Industrial Fund, in violation
of the Special Provisions of the GAA, and Sections 4 and
84 of PD 1445.
PHILSCA, 5.68 Hiring security guards on contract basis without
NCR employer-employee relationship in CY 2015 charged
against the Special Trust Fund (STF) instead of engaging
a duly licensed security services agency
CHED 2,851.28 Out of the PhP3.920 billion DAP funds transferred by
CHED to 121 SUCs and its campuses for infrastructure
and facilities upgrading, student’s grants-in aid and
research development and extension projects, PhP2.851
billion or 71 percent remained unliquidated for more than
two years despite the SC Decision on the
unconstitutionality of the DAP promulgated on July 1,
2014.
219
Amount
Agency Nature
(in M PhP)
DOH 145.17 Medical Assistance Program (MAP) Funds amounting to
PhP145.17M were granted by hospitals in two regions to
beneficiary patients even if they were not indigent
provided they were endorsed by legislators/partylist
representatives
162.93 MAP funds were used for procurement of drugs,
medicines, and medical supplies for the general use of the
hospitals, among others, not related to the intended
purpose specifically for indigent/poor patients
ERC Not stated The issuance of Certificate of Compliance (COC) to 217
Independent Power Producers (IPPs)/Generating facilities
(GFs) and 1,371 Self Generation Facilities (SGFs)
without the conduct of ocular inspections which is
required under ERC Rules may not guarantee the full
compliance standards by the IPPS/GFs and SGFs with
established standards
DPWH 9.61 Funds transferred not utilized for its intended purpose
DENR 21.56 Two buildings situated within the DENR-Central Office
and BMB valued at PhP20.43M and PhP1.13M,
respectively, were demolished contrary with the
provisions of the MOA and/or existing laws, rules and
regulations, resulting in loss of government property
BSU, CAR 8.02 Hiring Instructors despite the absence of vacant positions
and charging their salaries and overload pay to STF
ASIST, 1.69 Hiring of job orders or contracts of service faculty
CAR members and charged their wages to STF in violation of
IfSU, CAR 7.18 CHED Memorandum Order No. 20, series of 2011
KASC, 3.58
CAR
MPSPC, 3.84
CAR
IfSU, CAR 0.66 Funds transferred not utilized for its intended purpose but
KASC, 1.11 instead used for payment of overtime services and
CAR honorarium of SUC personnel contrary to COA Circular
No. 94-013
IfSU, CAR 1.90 Expenses incurred in prior year and paid in 2015
recognized as current year’s expenses contrary to the
accrual basis of accounting.
DMMMSU 755.94 Transfer of cash from the University-Main to the
, different Campuses and its Operating Units through
R1 funding checks for NCAs received not in conformity with
DBM NBC No. 488 and COA GAFMIS CL No. 2003-004
LSPU, 241.69 Budgetary allocation for STF of PhP241.69M not
R4A formulated in accordance with the provisions of Article III
of the Commission on Higher Education (CHED)
Memorandum Order No. 20, series of 2011
220
Amount
Agency Nature
(in M PhP)
BU, R5 Not stated Capital outlay budget for equipment was revised without
the approval of the funding agency (DOST) head and
without informing the monitoring and funding agencies
of the changes.
Not stated Project’s line item budget was revised and project period
extended without approval from the PCHRD.
Not stated Failed to implement the Expanded Modified Direct
Payment Scheme (ExMDPS) per DBM Circular No.
2013-16
6.67 Philippine Council for Agriculture, Aquatic and Natural
Resources Research and Development (PCAARRD)
funds received by BU College of Agriculture and Forestry
(BUCAF) were deposited to BU Special Trust Fund bank
account contrary to Executive Order No. 338 and COA-
DBM-DOF Joint Circular 1-97.
PSU, R5 Not stated The University exceeded the mandatory limit on the
number of teachers for its laboratory classes by 126
percent
CSU, R5 Not stated The University exceeded the maximum number of
students allowed for its laboratory elementary and
secondary programs.
ISCOF, R6 0.09 Funds for Yolanda Rehabilitation and Reconstruction
Program were used to implement infrastructure project
not related to the intended purpose
UA, R6 Not stated Contracts of Lease not executed between the University
and 17 private concessionaires operating businesses
within the University campus contrary to Section 2 of PD
No. 1445
ESSU, R8 5.69 Payments for financial assistance to officers and
employees who were affected by Typhoon Ruby were
charged against the Special Trust Fund (STF) without
legal basis.
1.48 Two (2) other current accounts under the Special Trust
Fund were established and maintained without specific
authority for its creation which is required under CHED
Memorandum Order No. 20.
UEP, R8 1.24 The condominium unit purchased in July 2009 costing
PhP1M has no Certificate of Title which is not in
compliance with Section 39 (2) of PD No. 1445. All
expenses incurred in the maintenance of the unit
amounting to PhP0.24M were charged to the Special Trust
Fund contrary to CHED Memorandum Order No. 20.
SSU, R8 1.99 Salary differentials paid to certain officials and teaching
personnel of the three Campuses in the years 2015, 2013
and 2012 were charged against the Non-Fiduciary Income
of the Special Trust Fund which is not in adherence to
221
Amount
Agency Nature
(in M PhP)
COA Circular No. 2000-002 and CHED Memorandum
Order No. 20
LNU, R8 3.61 Allowances of ESGP-PA grantees for the 1st quarter of
CY 2015 were erroneously charged to FC-07 (Trust Fund)
contrary to CHED Memorandum Order No. 20.
SDSSU, 1.39 Repairs and maintenance expenses for facilities of
R13 Tagbina Campus was more than the approved STF Budget
appropriated for the Campus contrary to PD No. 1445.
TOTAL 8,469.40
9.4.19 The Auditors recommended, among others, that concerned Agency Officials:
a) Revisit the contracts entered into and evaluate the reasonableness of the
contract price by benchmarking with other international supplier. Study
the provisions of the Supply Contracts and the loan agreement/s and see
the possibility of negotiating with concerned Supplier and creditor for the
reduction in the amount of the loan and/or price of the X-ray machines or
bid out the contract for maintenance services to other international service
providers/suppliers who also have the capability to provide similar
maintenance services and lower cost.
b) Cease from using Funds for expenses not related to the trust fund and limit
the use thereof for the intended purpose. Strictly comply with the
provisions of relevant laws, rules and regulations and establish standards.
9.4.20 A number of agencies were not observing certain laws, rules and
regulations defeating the purpose for which such laws were enacted and
issued, some of which may even result in wastage of government resources,
as shown in the table below:
No of Amount (in
Condition Laws/rules violated
Agencies M PhP)
Non-submission of year-end/ monthly PD No. 1445 and COA 73 -
financial reports, disbursement vouchers issuances, COA-DBM
(DVs), Official Receipts, among others Joint Cir. No. 2014-1
222
No of Amount (in
Condition Laws/rules violated
Agencies M PhP)
Non-submission of copies of perfected COA Circular No.
contracts/ MOAs/ Purchase Orders/Job 2009-001 dated 12 15 -
Order February 2009
Non-compliance with Senior Citizens RA No. 10633, DBM- 6 -
and Differently-Abled Persons DSWD Joint Circular
provisions No. 2003-01
Non-Compliance with GAD GAA FY 2015 (RA 151 -
requirements of providing budget of not No. 10651, PCW/
less than 5 percent of the total agency NEDA/ DBM Joint
appropriations, submitting on time plan Circular No. 2012-01
approved by PCW, carrying-out/fully
implementing the planned activities and
submitting accomplishment report,
among others
Non-Compliance with provisions on NIRC of 1997, RA No. 31 122.12
withholding taxes and timely remittance 8424 PD No. 1445, EO
to BIR No. 651, Revenue
Over-withholding of taxes Regulations 1 5.01
Non-remittance/non-reconciliation of RA No. 8291 or GSIS 11 5.07
GSIS contributions Act of 1997
Non-remittance of Pag-IBIG RA No. 9679 dated 1 0.18
contributions June 1, 2009
Non-settlement of Disallowances/ RRSA under COA 43
Suspension/Charges Circular No. 2009-006 1,886.05
Non-compliance with the prescribed COA Circular 2013- 6 -
standards on Information and Publicity 004 dated 30 January
on Programs/ Projects/Activities (PPA) 2013; Section 98,
of Government agencies or non- General Provisions of
compliance on the transparency posting the GAA or RA No.
requirements. 10651
Non-submission of utilization report on Deed of Donation 1 90.00
United Nations Ebola Response Multi- dated 22 January 2015
Partner Trust Fund donations
Non-liquidation of fund transfers for the COA Circular No. 94- 9 2,552.27
hosting of Asia-Pacific Economic 013 dated 13
Cooperation (APEC), sourced from December 1994;
International Commitment Fund (ICF), MOA provisions
by the following agencies: DBM-PS
(PhP0.20M), DILG (PhP1,669.61M),
DILG-PNP (PhP2.90M), DOT
(PhP246.73M), DTI (PhP98.29M),
DOTC (PhP2.86M), PCOO
(PhP519.20M), CCP (PhP4.01M), and
FSI (PhP8.47M)
Non-liquidation of inter-agency fund COA Circular No. 94- 1 189.62
transfers for the maintenance of drug 013 dated 13
rehabilitation centers by 58 IAs December 1994; COA
Circular 2007-001
dated 25 October
2007
223
No of Amount (in
Condition Laws/rules violated
Agencies M PhP)
Non-liquidation of fund transfers to COA Circular No. 94- 7 447.74
NGOs/POs ranging from 1 year to 35 013
years; one NGO already closed in 2010
There were, however, 35 agencies which complied with the 5 percent allocation,
mainstreamed GAD in its programs, prepared plan and fully implement the
same, among others.
9.4.21 The Auditors recommended, among others, that concerned Agency officials:
c) Comply with COA Circular 2013-004 dated January 30, 2013 relative to
the information and publicity of the program/projects/activities of the
university and submit the quarterly reports on government projects and
display of signboards on all projects, regardless of amount.
d) Require DFA to submit the report on the utilization of the donation made
to the UN Ebola Response Multi-Partner Trust Fund thru UNDP in
fulfillment of the requirements of the DOD and to ensure that the donated
amount was actually used according to the intended purpose.
224
9.5 Consolidated Common Audit Observations Affecting the Fair Presentation of
Financial Statements for Calendar Year 2015 of NGAs as discussed in
the Annual Audit Reports
9.5.1 Cash
No. of Amount
Agency Reason/Cause
AOs (in M PhP)
UPS 2 1.28 One SDO entrusted the CA funds to an unbonded contractual
personnel who absconded while another SDO failed to submit
liquidation reports of cash advances and restituted the amount
of PhP0.05M
DOST 1 0.11 Practice of deferring deposits and temporary misappropriating
collections for Regional Science and Technology Laboratory
(amount restituted)
IfSU, CAR 1 0.39 Loss of funds allegedly through a robbery incident.
Total 4 1.78
No. of Amount
Agency Reason
AOs (in M PhP)
BBS 1 0.07 Failure to deposit the collections intact and daily in BBS-CAR;
cash accumulated from January to June due to Agency’s practice
of accumulating small amount of collections before depositing in
the bank
PNP 3 2.70 Accumulation of excess cash due to manner and frequency of
depositing collections; delays ranging from 2 to 38 days in
depositing at PROs IV-B and VIII while Collecting Officers in
PRO CAR and VIII failed to include the collections in the Monthly
RCD
DOJ 5 0.01 Non-deposit of collections daily and intact by five Special
Collecting Officers (SCOs) of City Prosecutor Offices in Makati,
Marikina, Malabon, Antipolo and Valenzuela
NBI 10 3.38 Collections not remitted or deposited intact daily by SCOs at
various NBI regional/district offices (Regions 4-A, 7 and 9) due to
weak internal control on cash
BuCorr 1 0.93 Non-deposit of collections on a timely basis by Leyte Regional
Prison Collecting Officer, with delays ranging from 7 days to 110
days, and accumulation of cash in AO’s custody as high as
P0.935M.
LRA 11 266.00 Collections not deposited intact daily resulting in accumulation of
large amounts of cash in the custody of the AOs ranging from 1
day to 566 days; one case of AO unrestituted shortage in RoD,
Maasin City
PAO 4 0.38 Collections of success fees not deposited intact daily by designated
Disbursing Officers acting as Collecting Officers at the same time
225
No. of Amount
Agency Reason
AOs (in M PhP)
with delays in deposit ranging from 11 to 111 days in NCR and
Regions 7, 12 and 13.
CHED 3 0.17 Delay in deposit ranging from 4 to 56 days in CHED-CO and two
CHEDROs due to internal control weaknesses
DOLE 2 1.13 Collections not deposited daily and regularly due to non-
adherence to rules and regulations governing cash accountabilities
POEA 1 0.20 Collections by Philippine Overseas Labor Offices (POLOs) used
to defray expenses relating to freight and bank charges; amount
being processed for remittance to BTr
1 0.04 Delay in deposits of daily collections in POEA Extension Unit 5
accumulated
1 Not stated Collections for Overseas and Employment Certificates (OECs) not
deposited intact at POLO-Athens; freight/bank charges deducted
from collections outright
1 Not stated Collections for OEC fees remitted the following month or after
two months to LBP at Polo, Amman, Jordan
TESDA 4 Not stated Collections ranging from PhP0.01M to PhP2.43M in Regions I,
IV-AA and VIII not deposited intact daily
ICTO - 12.16 Undeposited collections of AOs who were either suspended,
dismissed or on AWOL status, dormant or abnormal or negative
balances of some AOs and unreconciled/unaccounted balances;
absence of proper turn-over and clearance from money and
property accountability of AO upon reshuffle to other post or
transfer to other government agencies
PSU, R1 1 Not stated Daily collections not deposited intact due to lack of government
service vehicle to ferry the Cashier to AGDB on daily
CSU, R4A 1 1.60 Collections not deposited intact
URS, R4A 10 12.13
MSCAT, 2 1.23 Collections not deposited intact daily due to huge amounts
R4B collected during enrollment and examination period and the
distance of AGDB resulting in cash accumulation
RSU, R4B 2 0.57 Undeposited collections at year-end due to location of AGDB in a
different island
BU, R5 1 0.20 Collections not deposited intact daily by Administrative personnel
not duly bonded due to inability to leave the premises given said
employee’s other functions
CBSUA, 1 0.33 Collections not deposited regularly and intact due to unavailability
R5 of vehicle to be used per management justification
DEBESM- 2 6.41 Collections not deposited regularly and intact due to distance
SCAT, R5 between the school and the nearest AGDB (66kms.) per
management justification
BISU, R7 1 0.53 Collections not deposited promptly and intact (no reason stated)
CTU, R7 1 13.95 Daily cash collections not remitted daily or on the next banking
day due to manual review of unreconciled report of collections
against actual collections, use of cash collection in releasing over
the counter payrolls and other emergency expenses while awaiting
replenishment of petty cash fund, among others
UEP, R8 1 2.68 Undeposited collections pertaining to calendar years 2004 to 2011;
AO was reassigned to another unit and required to explain in
writing and to deposit the amount but no response was received
CFCST, 1 3.51 Habitual delays in depositing and reporting collections
R12
SSCT, R13 1 5.26 Year-end balance of Cash-Collecting Officer account
Total 73 335.57
226
Amount
Agency Condition/Reason
(in M PhP)
OP 15.15 Unrecorded credit memos and advices from various Philippine Embassies and
Consulates due to lack of details/documents
278.53 Unrecorded President’s Social Fund (PSF) - One Town One Project (OTOP)
Trust Fund, Trust Account of the PSF-Livelihood Assistance Program (LAP)
and OTOP Investments to OP from Presidential Management Staff (PMS)
in October 2014
GAB 4.06 Unrecorded special bank accounts with PVB and LBP
Philracom 0.32 Unrecorded collections and deposits of service income with the BTR;
deposited in the bank
BFP 0.90 Unrecorded deposit and bank account balance
BJMP 0.11 Unrecorded collections and deposits in ROs 1, 8 and 13
PNP 1.06 Unrecorded/undeposited collections of PNP CAR and PRO 8
PA 8.34 Unrecorded collections and deposits with LBP
BI 30.82 Unrecorded cash in bank in five bank accounts
PUP 0.93 Unrecorded deposits, credit/debit memos, adjustments, and interests earned
TUP 19.53 Unrecorded tuition fees/school charges paid thru the bank, debit memo,
unadjusted previous years’ reconciling items and other reconciling items due
to inadequate control mechanism to capture the data on time and persistent
delay in bank’s submission of on-line paying students list
POEA 6.38 Unrecorded collections and deposits from the POLOs and various Regional
Centers/Extension Units due to delay in the submission of Report of
Collections and Deposits (RCD)
TESDA 0.14 Unrecorded and undeposited collections, error in recording of collections and
deposits and non-sequential issuance of ORs; cash on hand with Collecting
Officer
PRC 0.03 Unrecorded collection from PRC Zamboanga; cash on-hand with Collecting
Officer
DOLE 113.52 Unrecorded Social Amelioration Program (SAP) Funds as trust receipts
deposited in the bank
CWC 0.68 Unrecorded collections of bid documents and fund transfers; already
deposited in LBP account
ICTO 5.90 Unrecorded bank deposits; reconciling items unrecorded for two years by
the Accounting Office
IPOPHIL 10.31 Various unrecorded deposits /remittance
DENR 8.40 Unrecorded Bank Accounts
0.45 Unrecorded receipts/deposits; deposited in the bank
EMB 2.05 Unrecorded Bank Accounts
0.14 Unrecorded Disbursements of the Eco-Savers Project
BSU, 0.60 Unrecorded deposits/credit memo by Accounting Office; recurring
R4A reconciling items
CTU, R7 0.32 Unrecorded collections and deposits of CTU-San Francisco Campus
LNU, R8 5.07 Undisclosed one current account for Payroll Fund maintained at DBP-
Tacloban Branch
EVSU, R8 3.04 DBP bank account unrecorded in the books
NMP, R8 2.74 Unrecorded funds received from DOLE representing financial assistance to
employees affected by Typhoon Yolanda deposited in a separate bank account
NEUST, 0.79 Unrecorded on-line collections due to lack of documentary basis
R3
TOTAL 520.31
9.5.1.4 Unaccounted variances between book and bank balances, GL and SLs
and/or Accounting and Cashier’s records, unrecorded reconciling items,
unreconciled balance since e-NGAS migration in 2004, among others, in the
aggregate amount of PhP3,430.07 million in 51 agencies.
227
Amount
Agency Condition/Reason
(in M PhP)
DND 77.33 Non-reconciliation of the book balance with the bank balances as of
December 2015 due to delayed submission of the bank statements
DILG 6.87 Unaccounted difference between book and bank balances due to non-
preparation of BRS
BFP 2.22 Unreconciled balances between the bank statements and the accounting
records due to absence of BRS
LRA 139.52 Absence of detailed actual book balances of three subsidiary bank
accounts of Land Registration Systems, Inc. (LARES) escrow
accounts; PNB-Mother Account without BRS
CHED 39.61 Unreconciled variance not immediately detected due to non-
preparation/error in preparation of BRS in three CHEDROs
TESDA 0.21 Unreconciled balance of Cash in Bank- Local Currency account of
Regions VI, X, XIII and NCR with the Bank balances due to delay in
bank reconciliation
NLRC 35.07 Unreconciled variance between book and bank balances in NLRC Main
and NCRAB due to absence of BRSs and SLs
DOH 5.91 GL and Bank confirmation difference of 11 bank accounts due to non-
preparation of BRS
PHIVOLCS 7.13 Unaccounted/unreconciled difference between book and bank balances
due to non-preparation/delayed preparation of BRS
PCIEERD 245.48 Unreconciled difference between book and bank balances due to
delayed preparation of BRS
ICTO 9.08 Unreconciled difference between book and bank balances due to non-
preparation of BRS
NMIS 0.27 Unreconciled book and bank balances due to delayed/non-preparation
PCAF 46.03 of BRS
DENR 53.55
BFAR 12.04
DAR 13.41
0.16 Unreconciled cash book and accounting records due to delayed/non-
preparation of BRS
CSU, R2 Not stated Unreconciled differences between book and bank balances due to
delayed/non-preparation of BRS
BISCAST 4.82 Variance between the book and bank balances due to failure of the
R5 Accounting Office to prepare the BRS
DEBESMSC 6.65 Unreconciled amount of the Cash-in-Bank-LCCA due to non-
AT, R5 preparation of BRS
BU, R5 24.76 Unreconciled difference of CIB-LCCA and bank balances due to failure
to prepare BRS
CNSC, R5 23.08 Discrepancy between book and bank balances due to failure to prepare
BRS
PSU, R5 0.01 Unreconciled difference between Check Disbursement Records
(CkDR), book and bank balances of CIB account of different PSU
campuses due to failure to prepare BRS
NMP, R8 2.33 Variance between the book and bank records due to management’s
failure to prepare the BRS
TOTAL 755.54
Amount
Agency Condition/Reason
(in M PhP)
BBS 0.09 Accounting Section’s failure to reconcile the book balance with the bank
balance due to unrecorded reconciling items
NDCP 0.23 Understatement of book balance due to unrecorded reconciling items
noted in the Bank Reconciliation Statement
PVAO 508.77 Unreconciled balance between the books and the adjusted bank balances
due to various unrecorded transactions by the books
Napolcom 0.47 Unrecorded book reconciling items
228
Amount
Agency Condition/Reason
(in M PhP)
PNP 0.46 Non-recording/adjustment of reconciling items
AFPGHQ 20.97 Identified reconciling items in AFPMATF
AFPCES 0.01 Unidentified/unrecorded reconciling items
BI 43.05 Unaccounted variance between book and bank balances due to failure to
record reconciling items; BRS not prepared/submitted promptly
VMMC 0.80 Unrecorded reconciling items
AFPGHQ 80.82 Non- recording of unidentified/unrecorded reconciling items
PA 0.87 Unrecorded reconciling items for more than one year
PNP 308.74 Difference between books and the amount confirmed by the LBP as of
December 31, 2015 due to unrecorded reconciling items by the books
NM 342.28 Unrecorded reconciling items
DOH 36.84 Unreconciled book and bank balances due to unrecorded reconciling
items
4.38 Difference between book and bank balances due to delayed recording of
transactions
0.03 Unrecorded/unadjusted reconciling items
0.95 Unreconciled CIB-LLA and book balances due to unidentified
reconciling items
23.55 Unrecorded book reconciling items and erroneous adjustment of
returned checks
PAGASA 0.03 Unreconciled CIB-LCCA and bank balance due to failure to record
reconciling items
ICTO 7.47 Unadjusted reconciling items and bank accounts already closed but still
maintained in the books of accounts
MIRDC 16.56 Overstatement of deposit on LCs due to failure to record reconciling
items
PCHRD 0.08 Unidentified reconciling items understated the book balance
DOST 1.95 Failed to reconcile the bank balance with accounting records due to
unupdated subsidiary ledger (SL)
NPDC 1.82 Difference between the bank and book balances due to unadjusted error
in prior years whose records were destroyed during Typhoon Ondoy
DOTC 0.90 Unaccounted difference between the balances per book and per bank due
to unrecorded/unadjusted reconciling items
NMIS 2.89 Unrecorded reconciling items in the Bank Reconciliation Statement
DAR 0.20
EMB 3.74
WVSU, R6 0.73 Failure of the Accounting Unit to take up previous years’ reconciling
items
15.17 Long outstanding Book/Bank reconciling items
ISAT U, 1.14 Long outstanding Book/Bank reconciling items
R6
SSC, R7 5.16 Various items for adjustments of the depository balance per books were
not taken up.
NSSU, R8 2.30 Net variance between the book and bank records due to management’s
failure to conduct timely and regular reconciliation
UEP, R8 0.70 Discrepancy noted between the subsidiary ledger and the General Ledger
due to reconciling items in the books
LNU, R8 2.76 Total overstated balances due to errors or omissions due to delay in
recording of transactions in the books, among others
VSU, R8 0.15 Reconciling items found in the Bank Reconciliation Statements
SSCT, R13 10.44 Unrecorded net adjustments understated the reported account balance
TOTAL 1,447.50
Amount
Agency Condition/Reason
(in M Php)
DPWH 1,175.05 Unsubstantiated cash balance recorded under “Unreconciled Balance” SL
created since e-NGAS migration in 2004
229
Amount
Agency Condition/Reason
(in M Php)
DOT 22.33 Unreconciled difference between the GL and Substitute Subsidiary Ledger
(SSL) due to non-maintenance of complete prescribed SL and non-submission
of AOs of bank statements/Cash/Check Disbursement Records on a monthly
basis
PRC 29.65 Material variances of the reported income from application of examinations
and registration of professionals due to timing differences in reporting of
transactions
TOTAL 1,227.03
9.5.1.5 Erroneous/incorrect recording of cash transactions in 19 agencies amounting to
PhP211.82 million and abnormal balance of (PhP29.92) million.
Amount
Agency Reason
(in M PhP)
NHCP 0.50 Erroneous recording of NCA reversion using the Accumulated Surplus account
instead of Subsidy from National Government account
GAB 2.80 Erroneous recording of receipts and reversal of NCAs and closing of Cash-
Treasury/Agency Deposit, Special Account to Accumulated Surplus at year-end
Philracom 0.49 Erroneous recording of prior years’ stale checks
OCD 0.11 Erroneous posting of entries in the books of accounts and unrecorded liquidation
in the General Journal (GJ) resulting in overstatement
VMMC 30.00 Double recording of fund transfer in the books overstating the cash account
balance
9.00 Erroneous recognition of Payroll fund balance understating the account
balance
AFPGHQ Not stated Double recording of one and the same LBP bank account under the Pension
Fund and General Fund
0.16 Erroneous treatment of a credit memo
NMIS 0.10 The Cash Collecting Officers under NG Books was not transferred to the
Regular Agency books.
PNRI Not stated Improper closing of Cash-Treasury Agency Deposit, Trust to Accumulated
Surplus/Deficit
DSWD 49.68 Inadvertent exclusion of the regular agency fund balance transferred to the
Foreign Assisted Fund in the computation of FOREX gain as of September 30,
2015
DOST 8.54 Erroneous recording of deposits
DOH 61.68 Errors and omissions resulting in the understatement of Cash accounts
6.98 Unidentified/Unaccounted balances
0.07 Errors/omissions in recording deposits and disbursements
ICTO 4.13 Net overstatement due to accounting errors in recording - CIB-LCCA
MIRDC 1.27 Outstanding deposit on LCs for the account set-aside for payment of calibration
and testing services
NVSU, R2 28.37 Special purpose/time bound cash advances of the Disbursing Officer were
accounted for and recorded under the account "Advances for Payroll”
CSU, R4A 0.70 Grants of Cash Advances for Operating Expenses were recorded as Advances to
Officers and Employees instead of Advances to Operating Expenses.
LNU, R8 7.24 Practice of issuing official receipts on collections made thru the on-line facility
aggregating P7,241,118.72, to record the same as cash receipts when no cash
was actually received
TOTAL 211.82
BI (29.09) Existence of abnormal credit balances
DOH (0.10) Negative balances
ASIST, CAR (0.71) Cash accounts credit balances due to errors in accounting.
BU, R5 (0.02) Abnormal balance of Cash-Collecting Officer
TOTAL (29.92)
9.5.1.6 Other practices of a number of agencies which affected the reliability of cash
balance such as:
230
No. of Amount
Practice
Agencies (in M PhP)
Unrestored stale checks at year-end. 19 90.24
Unreleased checks at year-end 11 110.82
Failed to prepare the monthly Bank Reconciliation Statements 21 -
Unbonded Collecting Officers/Accountable Officers, accountabilities 12 -
granted beyond the bond coverage or amount of bond paid not in
accordance with the provisions of Treasury Circular No. 02-2009
dated 06 August 2009, Revised Schedule of Premium Rates, Section 101,
PD No. 1445 and Section 66, GAAM, Volume I
Issuance of official receipts not in sequential order 1 -
Grant of cash advances exceeded the monthly requirement 2 -
Non-maintenance of cashbooks/cash register/subsidiary records 11 -
Grant/use of PCF not compliant with MNGAS/COA Cir. No. 97-002 7 -
Uncollected Guaranty cash deposits after cessation of contracts 1 0.25
Unidentified AGDB, bank account number and supporting documents 1 18.18
Unauthorized/unnecessary bank accounts 2 133.98
Unrecorded fund transfer to LGU 1 3.00
Absence of proper turn-over between Incoming and Outgoing 1 -
Accountable Officers at the Labor Assistance Center (LAC)
Recommendations
a) Orient the AOs on the rules and regulations on proper cash management and
reportorial requirements;
b) Review the RCDs of each Collecting Officers as basis for recording in the
books of accounts;
c) Review propriety of the cash account balances and trace the unaccounted
differences between the bank records and AO Cashbook/cash records.
Analyze, verify, confirm, reconcile and identify non-existing, negative,
unidentified, unreconciled, old or dormant or non-moving accounts;
d) Trace and/or identify all reconciling items and record in the books of
accounts unrecorded cash-in-bank balances, reconciling items, necessary
adjustments on the omissions/errors and improper recording of transactions,
as well as misclassification of accounts;
f) Ensure that the Petty cash fund (PCF) granted is within the approved monthly
requirement of the office to prevent misuse of government funds. Require
the immediate return or refund of PCF balance which remained idle for a
period of two months pursuant to paragraph 5.7 of COA Circular No. 97-
002.
9.5.1.8 Require the Accountable Officer (AOs) and Disbursing Officers (DOs) to:
a) Apply for fidelity bond with the Bureau of the Treasury and/or for increase
in the fidelity bond premium to cover their maximum cash accountability,
if needed, to ensure government funds are properly secured and
safeguarded. Ensure renewal of fidelity bond before expiration, pursuant to
BTr Circular No. 02-2009 dated August 6, 2009.
b) Strictly adhere with pertinent provisions of COA Circular No. 97-002 on the
grant, utilization and liquidation of cash advances.
c) Establish proper coordination with the Accounting Section to ensure that all
unreleased checks at year-end are restored to the cash accounts to present
fairly the affected accounts in the financial statements. Strictly adhere to the
reportorial requirement on the preparation of Schedule of unreleased Checks
as prescribed under GAFMIS Circular Letter No. 2002-001 and submit the
same to the Accountant;
f) Stop payment of regular and recurring expenses out of the Petty Cash Fund
(PCF). Use Petty Cash Voucher for every payment made out of PCF to
ensure that all payments made through petty cash are authorized.
9.5.2 Receivables
232
No. of Amount
Condition/Reason
agencies (in B PhP)
65 Unliquidated cash advances (CAs) to officers and employees 5.65
56 Unliquidated fund transfers (except PS-DBM/PITC/GA) 75.83
47 Unsupported/dormant receivables 5.21
18 Unrecorded/Erroneous recording of CA liquidations/deliveries 0.74
8 Unrecorded/unbooked receivables 0.14
26 Errors in recording receivables/negative balances 2.74
7 Negative/abnormal balances of receivable accounts (0.14)
26 Unreconciled General Ledger (GL) and Subsidiary Ledger (SL) balances or 1.78
amounts per books and results of confirmations from records of
Implementing Agencies and Source Agencies
22 Unreconciled balances with PS-DBM/records disparity 3.81
23 Unliquidated advances to PS-DBM/PITC for procurement of commonly-used 8.42
office supplies and various equipment aged one month to more than ten years
40 Uncollected/unsettled receivables due to: 0.80
(a) non-availability of records and documents;
(b) failure to implement policies and guidelines such as stated in PAF
Management and Fiscal Letter No. 2005-01and BuCorr’ s “NO
PAY, NO CONNECTION” policy for electric and water bills of
officers and employees and private concessionaires, among others;
(c) unrefunded amount from PS-DBM representing excess payment;
and
(d) deficient accounting, monitoring and collection system of loan
programs.
5 Unrecouped Advances to Contractors 3.90
1 Overstatement of Other Prepayments account pertaining to the deposits made 0.37
to Petron Corporation representing amount of deliveries made that were not
credited due to the incomplete documents inconsistent with Section 4.6 of PD
1445
No. of
Condition/Reason
agencies
5 Non-adoption of accrual method of accounting
9 Non-maintenance of SLs or errors in recording in SLs
1 Non-compliance of the disclosure requirements for Loans and Receivable accounts
under PPSAS 30
10 Internal control weaknesses such as grant of additional CAs to AOs with unliquidated CAs
or failure to monitor the frequency of CAs granted, unauthorized write-off, grant of CA even
without any program or activity design and drawn for expenses to be incurred in the ensuing
year
7 Failure to set up allowance for doubtful accounts or allowance for impairment in violation
of PPSAS 1, 21, and 26 and Section 66 of MNGAS, Volume 1
Recommendations
a) Require the AOs to liquidate their cash advances (CAs) within the
prescribed period and to refund immediately all unused balance. Stop the
practice of granting additional cash advances to AOs without liquidating the
previous cash advances granted to them.
b) For AOs who failed to settle their accounts after the prescribed period: (i)
withhold from their salaries and other emoluments the amount of
unliquidated CA/s, and (ii) undertake appropriate legal actions, if necessary,
particularly against those who are no longer connected with the Agency,
after due notice has been served.
233
c) Maintain an updated Subsidiary Ledgers (SLs), which shall contain the
details of the transactions, to support the corresponding controlling GL
accounts pursuant to Section 12 of the Manual on the New Government
Accounting System (NGAS), Volume II.
234
Receivable/Impairment Loss- Loans and Receivables account based on
receivables collectability using factors such as aging of the accounts,
collection experiences, identified doubtful accounts, among others.
9.5.3 Inventories
9.5.3.1 Review of Inventory account of NGAs disclosed the presence of the following conditions
affecting the accuracy of the year-end balances, in substantive amounts:
No. of Amount
Condition
agencies (in B PhP)
52 Variance between Accounting and Property records due to non- 12.00
submission of RSMI, inconsistency of book balance with RPCI or
between Stock Cards (SCs) and Supplies Ledger Cards (SLCs),
among others
34 Non-conduct of regular physical count of inventories 13.61
5 Unsubstantiated/undocumented inventories 0.14
8 Dormant, non-moving inventories for 1 to 10 years 0.38
25 Erroneous recording of inventory transactions 0.45
26 Non-recording of inventories issued/non-submission of RSMI 2.11
23 Non-observance of Perpetual Inventory method of recording 0.33
delivered/procured supplies; treated as outright expense
16 Unrecorded supplies 0.31
5 Unreconciled GL and SL balances -
16 Non-maintenance/non-update of subsidiary ledger cards -
9.5.3.2 Other practices by a number of NGAs affecting the reliability of inventory account
balances are non-maintenance of stock cards, overstocking of supplies, non-usage
of weighted average method, absence of duly acknowledged RIS, non-disclosure
requirements for Inventories under PPSAS 12, failure to submit Requests for
Relief, non-recording of the costs of transferred stocks, delayed disposal of old
stocks/inclusion of obsolete inventories or defective or expired items, and absence
of records/reports on inventories.
Recommendations
a) Determine the cause/s of the discrepancies between the book balance and
property records, undertake reconciliation of accounts, and record the
necessary adjustment in the books;
c) Maintain the Supplies Ledger Cards (SLCs) in accordance with Section 12,
Volume II of the MNGAS and record all receipts of supplies and materials.
235
9.5.3.4 Require the Supply/Property Officer to:
c) Inspect and assess usable items and issue to various offices/units in need to
avoid further deterioration of the same. Dispose all obsolete and
unserviceable office supplies following the guidelines prescribed in the
GAAM and other existing regulations to free the stockroom of
unserviceable and obsolete items; and
d) Exert effort in locating the RSMIs and/or other records pertaining to the
outstanding balance of undocumented inventories, regularly monitor the
status and quantity of damaged item, and submit a monthly list of damaged
inventories, duly verified by the Auditor to the Disposal Committee for
proper disposal and to the Accounting Division for proper derecognition in
the books.
236
No. of Amount
Condition
Agencies (in B PhP)
Non-existing/disposed assets still recorded in the books 10 0.04
Non-preparation/non-submission of RPCPPE; non-maintenance/non- 43 10.58
issuance of PPELC/ARE
Non-provision of allowance for impairment/failure to conduct annual test 14 -
for impairment
9.5.4.2 Other practices affecting the reliability of the PPE accounts are non-compliance
with existing laws, rules and regulations such as:
d) derecognition of lost assets from the books without the approved request
for relief from accountability, discrepancies/differences between COA
Evaluated Cost and the Contract Cost amounting to PhP28.49M, and
Recommendations
9.5.4.3 Require the Accountant to:
237
e) Disclose in the Notes to Financial Statements information on the status of
ownership of the properties by virtue of the R.A. 8498.
a) Conduct the physical count of all PPEs in compliance with Section 490 (a)
of GAAM, Volume I, to be witnessed by a COA Representative, and
submit the inventory report not later than January 31 of the following year
in compliance with Section 66 of the MNGAS, Volume II.
f) Prepare and maintain ARE for all the properties and equipment issued, and
renew the same every three years or every time there is a change in
accountability in compliance with Section 47, Volume I and Section 56,
Volume II of the MNGAS.
a) Create an Inventory Committee (IC) which shall conduct and complete the
physical count of all PPEs and prepare the RPCPPE duly reconciled with
the accounting and property records.
238
b) Monitor on-going/completed projects and undelivered procurements from
PS-DBM/PITC. Complete the necessary documentation and furnish the
Accounting Division for proper recording of transactions. Follow-up the
delivery of the vehicles/equipment, particularly items with delayed
deliveries of over two years and take appropriate action in case of inaction
on the part of PS-DBM/PITC.
c) Cause the immediate titling of the parcels of land in order to assure the
government of its absolute ownership and ensure proper recording in the
books of the Agency based on market values as reflected in the tax
declaration/contract price in the Deed of Sale.
e) Cause the immediate registration with LTO of vehicles owned by the agency
otherwise, return the subject vehicles to the registered owner and stop
further incurring expenses thereof as expenditures relative thereto is
irregular.
9.5.5 Investments
Recommendations
239
a) Inclusion of dormant amount for a period of 20 years and unrecorded
withdrawal on Letters of Credits;
b) Unliquidated/unwithdrawn DLCs;
Recommendations
9.5.7 Liabilities
240
No. of Amount
Condition
Agencies (in B PhP)
Dormant/long outstanding payables unsupported by required 51 20.22
documents
Unrecorded/erroneously recorded payables 49 8.13
Unreconciled GL and SL balances 9 0.56
SLs not maintained 15 1.52
Discrepancies between amounts per books and results of 5 7.50
confirmation/schedules 1 (21.32)
Negative/abnormal payable balances 18 0.14
Recommendations
a) Review all outstanding and dormant payables. Revert payables which are
undocumented/unsupported with valid claims and those aged two years or
more in accordance with Section 3.2(b) of COA Circular No. 99-004 dated
August 17, 1999 and COA-DBM Joint Circular No. 99-006 dated
November 13, 1999.
e) Reconcile the balance of Due to NGAs with the records of the Source
Agency to establish the correct balance of the accounts and revert any
unutilized funds to close the liability account. Monitor strictly the trust
liabilities to GSIS, BIR and HDMF, among others, and ensure that
contributions withheld for these agencies are remitted within the
prescribed period.
241
f) Comply with the provisions on accrual accounting in accordance with
PPSAS 1 and recognize accrued liabilities for all the goods delivered and
services rendered at year-end.
9.5.8 Revenues
242
Amount
Agency Condition/Reason
(in M PhP)
SLSU, 0.01 Incorrect computation/billing /charge/application of room rates, resulted
R4A in under collection of income from hotel operations
0.09 Lost opportunity to generate projected annual net income due to
unrehabilitated fishpond property
LPSU, 254.42 Improper recording of funds received
R4A 25.29 Non-maintenance of subsidiary ledgers for income and disbursements of
the Graduate School, a self-liquidating unit of the SUCs
PCAARR 4.04 Receipt of funds for the use of the buildings and facilities and fees
D, R4A imposed for board and lodging recorded as Other Payables
FPRDI, 2.25 Testing fees for services rendered recorded as Other Payables
R4A
CNSC, R5 0.04 Unreported sales on account on piggery project
CapSU, 1.90 Income from Income-Generating Projects (IGPs) treated as trust receipts
R6
LNU, R8 20.45 Misclassification of student fees and other school fees as Other Service
Income and Other Payables
PIT, R8 0.16 Understatement of Subsidy from National Government due to debits of
refunds
PIT, R8 4.41 Erroneous Account Receivables adjustments recorded under the Tuition
Fee account and inclusion of income for the ensuing year without closing
to the Other Deferred Credits account
JRMSU, 0.28 Understatement of rent/lease income due to non-accrual of receivables
R9 9.65 Erroneous recording of School and Tuition Fees in various campuses and
unrecorded interest income
USeP, R11 22.26 Overstatement of Income due to non-adjustment of Income from Tuition
Fees corresponding to the ensuing year to Other Deferred Credits
BPSU, R3 - Non- adoption of the accrual method of recording revenues
RSU, R4B 0.23
NSU, R8 -
VSU, R8 -
SKSU, -
R12
BTr 1.00 Variances between reported income per Authority to Accept Payment
(ATAP) and per deposit slips (DS) and related proof of payments in BTr-
NCR and RO 1
PNU 29.77 Improper recording of collections from review fees treated as trust
receipts
ASC, 2.79 Income treated as revolving fund; canteens/commissaries’ operation
CAR without authority from Board of Trustees
KASC, 59.70 Non-observance of disclosure requirements for Revenue from exchange
CAR transactions under PPSAS 9
NEUST, 0.27 Sale of books of a private publishing collected by the SUC; income
R3 sharing scheme is not covered by MOA
ASU, R6 17.16 Absence of daily report of sales of IGPs to support collection and
remittance of income
Recommendations
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entries. Submit all sponsorship contracts by third party benefactors and
the contracts of PNMFI with technical service contractors.
9.5.9 Expenses
No. of Amount
Condition/Reason/Remarks Agencies (in M PhP)
Grant of Collective Negotiation Agreement (CNA) incentive exceeding the 10 40.43
approved rate of Php25,000 under Administrative Order No. 135 and Section
4.2.3 of DBM Budget Circular No. 2015-2, or without authority
Unauthorized salaries and allowances or amounts exceeding the prescribed 73 910.03
limitations and existing guidelines
Expenses/payments not duly supported with required documents 69 1,048.40
Payments made in excess of the prescribed rate/beyond the allowable limit like 17 44.92
travelling expenses, extraordinary and miscellaneous, seminar/training fees,
monetization, among others.
Other unauthorized, unnecessary, excessive expenses such as services of Legal 26 242.74
consultant without written concurrence of COA, foreign travel not in accordance
with EO No. 248-A, continuous subscription of postpaid plans and provision of
prepaid loads despite availability of PLDT landlines, double/multiple payments
of benefits to student- grantees, excessive payments for use of
printer/scanner/fax, grant of service award without legal basis; payments to
provident fund, payments for consultancy services, among others
TOTAL 2,286.52
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9.5.9.2 Procurement not compliant with the provisions of RA No. 9184.
No. of Amount
Condition/Reason/Remarks Agencies (in M PhP)
Procurement of goods, services and equipment without public bidding 16 271.21
Procurement thru alternative mode of procurement like negotiation/direct 10 10.16
contracting, shopping, or exclusive distributorship without complying with the
conditions stated under RA No. 9184
Procurement of common-use supplies not made with PS-DBM 15 193.84
Procurement of goods, services and infrastructure projects not in the Annual 18 1,477.46
Procurement Plan (APP)
Contract awarded despite lack of supporting documents/deficiencies 23 2,963.56
Non-posting of requirements for procurement, quotations, etc. in PhilGEPs 11 53.72
website and other site provided under RA No. 9184
Splitting of contracts or award of several purchase orders to one supplier for 7 23.70
the same procured items
Deficiencies in BAC set-up/composition, proceedings/requirements 7 -
Recurring imposition/non-imposition of liquidated damages manifest non- 6 141.05
compliance of time schedule by contractors
Other violations of the provisions of RA No. 9184 such as inefficient planning 7 38.44
of procurement, non-deduction of mandatory retention on project cost or release
of the same without certificate of final acceptance, absence of warranty security
and non-submission of Procurement Monitoring Report to GPBB
Amount
Condition Agency
(in M Php)
Monthly allowances paid to OSG officials/employees rendering services to NLP NLP -
were charged against Maintenance and Other Operating Expenses (MOOE)
Advance payments of property insurance unrecognized as prepayments Philracom 0.02
Erroneous recording of liquidation (PS-DBM) DILG 0.03
Recording of procured office supplies as outright expense 8.93
Errors in recording/posting of the expenses incurred from Travelling - Local OCD 2.12
and Training
Erroneous recording under account Advances for Operating Expenses of cash DOJ 2.07
advances for special purpose/time bound undertaking
Non-compliance with PPSAS on Leases of five computers PCGG 0.20
Payment of CNA recorded under Office Supplies Expenses and Salaries and TUP 1.98
Wages accounts
Unexpended cash advance on ESGP-PA recorded as liquidated 0.05
Erroneous recording of fund transfers to NGAs, LGUs and SUCs. PCAF 20.41
Misclassification of Longevity Pay and Consultancy Services accounts NMIS 9.26
Use of inappropriate accounts DAR 367.02
Tokens, representation/other extraordinary and miscellaneous expenses charged DOST 0.10
to EME
Improper classification and recording of regular operating expenditures POPCOM 7.99
Transfer of scholarship funds from the General Fund to Trust Fund recorded as BSU, 9.78
outright expense CAR
Financial Assistance to grantees of Expanded Students’ Grants-In-Aid Program CBSUA, 6.32
for Poverty Alleviation (ESGP-PA) erroneously charged to Donations account R5
Cost of sales erroneously charged to Food Supplies Expense ASU, R6 6.49
Misclassification of Food Supplies Expense and other expense accounts 3.68
RATA mischarged to Representation Expense and Transportation and Delivery 1.40
Expense
Expenses for meeting and conference erroneously recorded as extraordinary and SSC, R7 0.03
Miscellaneous Expenses (EME).
Incorrect accounting entry taking up the transfer of fund from 101 to 184 under BSC, R9 0.18
Scholarship Expense account ZCSPC,
R9
245
Amount
Condition Agency
(in M Php)
Incorrect accounting entries taking up income of prior year and correcting entry ZSCMST, 1.94
made closing the Scholarship Expense account. R9
Some accounts not properly presented in the agency’s financial statements in ZCSPC, -
accordance with Revised Chart of Accounts for National Government Agencies, R9
Non- recognition of expenses JRMSU, 1.60
R9
Insurance premium recorded as outright expense RDC, R8 0.01
Erroneous accounting entries – Scholarship Grants/Expenses LNU, R8 5.31
NSU, R8 11.34
Unclassified expenses lumped under Other MOOE ESSU, R8 -
Use of improper accounts resulted in overstatement of Prepayments ASSCAT, 1.49
R13
Unrecorded supplies issued NMIS 0.10
Unrecorded liquidation by the Philippine International Trading Corporation BOI 5.59
(PITC)
Unrecorded fund transfer to the Procurement Service DAR 23.16
TOTAL 498.60
Amount
Reason/Remarks Agency
(in M Php)
Procurement of services of private supplier without authority by the head BCS 0.20
of the agency or certification from the National Printing Office re ISCOF, 0.09
inability to accept the printing service R6
Non-maintenance of subsidiary ledgers/separate book of accounts for ESSU, Not stated
ESGP-PA /TDSP R8
SDSSU, Not stated
R13
Several expenditures were either not within the APEC National DOT 3.42
Organizing Council (NOC) allocated budget chargeable against DOT
regular budget or pertinent DVs and supporting documents were not
submitted
Expenditures charged against funds sourced from the DOT share from 160.83
the net income of Duty Free Philippines Corporation not covered by a
Special Budget duly approved by the President, in violation of Section 2
of the Special Provisions of the GAA for FY 2015
Various infrastructure projects implemented and equipment purchased DOST 2.10
without corresponding budget for capital outlay
Expenses incurred not in accordance with the activities funded DAR 6.22
Discrepancies noted between the Approved Budget and the budget BU, R5 7.80
recognized in the books of the University for Usable and Fiduciary
Income, among others
Appropriation intended for the purchase of elevator used to modernize LRA 7.00
the existing elevator without authority from DBM
Overpayments/overremittance to GSIS or MERALCO PCUP 0.03
MPC 0.12
Penalties incurred due to late registration of motor vehicles in CAB and PAF 0.38
BAB and surcharge due to late payments of electric bill (PAF) and late ESSU, 0.21
filing of electronic tax returns (eReturns) ranging from 1 to 91 days to R8
BIR
Unauthorized charges from Fund Transfers DOST 0.11
Transactions disadvantageous to the government: PPSC 4.04
1. The PPSC could have saved an estimated cost of PhP4.04M for CY
2015 representing honoraria of in-house and guest instructors had the
concerned training/centers reviewed and evaluated the total number of
trainees admitted before the start of the class/course
2. Memorandum of Agreement (MOA) entered into by and between the PNP 0.97
PNP and Public Safety Mutual Benefit Fund, Inc. (PSMBFI) is
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Amount
Reason/Remarks Agency
(in M Php)
disadvantageous to the agency due to increased maintenance and other
operating expenses by PNP
3. Procurement thru public bidding of various spare parts for BuCor BuCorr 0.19
vehicles was overpriced
4.Payments to various contractors for the civil works and suppliers of DOTC 95.19
goods/materials for the Kayo ang Boss Ko (KBK) Toilet Facilities
Improvement Project are the subject of suspensions/ disallowances
in audit due to the manner of procurement by which the contract of civil
works was separated from the supply of goods/materials
5. Procured mangrove propagules higher in cost than standard rate by BFAR 0.52
P0.35
Purchases were supported with altered and fabricated receipts BSU, 0.08
CAR
IfSU, 0.15
CAR
Unauthorized payroll deductions for private lending organizations/non- NSU, R8 4.84
government lending institutions
ESSU, 0.78
R8
Non-disclosure in the Notes to FSs of restatements of comparative PCW Not stated
amounts and opening balances of prior period accounts (PCW) and MMDA Not stated
information on sources of funds for the acquisition of Disaster Response
and Rescue Equipment (MMDA)
Recommendations
b) Strictly adhere with the provisions of the Revised IRR of RA No. 9184
particularly on:
(2) Preparation and submission of APP and PPMP in the prescribed format,
including all the necessary/required data;
247
(5) Standards set for preparation and implementation of contracts like
deducting 10% retention on project costs, as a safety net, or imposing
liquidated damages for unfinished projects beyond the contract duration.
248
AUTONOMOUS REGIONAL GOVERNMENT (ARG)
AUTONOMOUS REGION IN MUSLIM MINDANAO (ARMM)
SUMMARY OF SIGNIFICANT AUDIT OBSERVATIONS AND
RECOMMENDATIONS
CY 2015
1. 120 school buildings with a contract cost totaling P177,632,862.31 under the
DepEd School Building Program (SBP) for CY 2011 implemented by the Office
of the Regional Governor (ORG-ARMM) and 682 classrooms under SBP for CY
2012 implemented by DepEd-ARMM remained unfinished as of December 31,
2015 in violation of the provisions of the signed Contract Agreement between the
Contractors and the ORG-ARMM.
Explore all the possibilities on how to make use of the projects to recover part of
its cost to prevent the projects from further deterioration and damage.
2. Fund transfers from ORG-ARMM and three (3) Regional Government Agencies
(RGA) of ARMM: DAF-ARMM (Department of Agriculture and Fisheries),
DSWD-ARMM and DILG-ARMM to various Implementing Agencies (IA)
totaling P2,170,771,600.50 remained unliquidated as of year-end contrary to
COA Circular No. 94-013 dated December 13, 1994 and COA Circular No. 2012-
01 dated June 14,.2012.
Require the concerned RGAs, Local Government Units (LGUs), OUs, and
NGO/POs to direct their respective Accountants to submit the RCI and RD
certified correct by the Accountant, approved by the Head of the IA, and duly
audited by the Auditor of the IA; Copy of Credit Notice issued by the Auditor of
the IA and Copy of OR issued for the refund of unexpended/unutilized balance of
fund transferred to the Accounting Unit in pursuant to item 3.1.3 of COA Circular
2012-001 dated June 14, 2012 and items Nos. 4.6 and 5.4 of COA Circular No.
94-013 dated December 13, 1994, respectively.
Further, issue demand letters to the IAs and require them to submit Reports of
Expenditures relative to the disbursements of funds duly verified by the Auditor
and to strengthens the monitoring and control collaborating closely with the IA to
effectively enforce the liquidation of outstanding balances for the proper
administration of the program or projects funds
For DSWD-ARMM, require the managing director of the Habitat for Humanity
Foundation Incorporated to liquidate the fund transferred and/or return the
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undisbursed fund to the DSWD-ARMM, in accordance with the COA Circular
No. 94-013 dated December 13, 1994, COA Circular No.2012 dated June 14,
2012 and the MOA.
Since the project fund is part of the DAP which was declared unconstitutional by
the Supreme Court, we recommended to require the Provincial Government of
Lanao del Sur and DPWH-ARMM to comply to COA Memorandum No. 2015-
005 dated March 30, 2015 for the immediate liquidation of the fund transfers and
for the ORG-ARMM to immediately refund/return the unutilized and/or
unobligated balance out of the fund transfers to Bureau of Treasury.
250
the utilization of GAD Budget are in accordance with the GAD Plans and
evaluated based on the GAD performance indicators identified by said agencies.
Exhaust all possible means to locate the whereabouts of officials and employees
who are no longer connected with the Auditee and require them to immediately
liquidate and/or refund their unliquidated cash advances.
Desist from paying honoraria and allowances of detailed government officials out
of your cash advances. Authorized honoraria and allowances shall be remitted to
their mother agency to make the payments.
We recommend that the management should require the accountant to prepare and
submit the monthly bank reconciliation statement to the office of the auditor to
ensure the correctness of the cash in bank, LLCA account balance of the agency in
compliance with Section 74 of P.D 1445, COA Circular 96-011 dated October 2,
251
1996, COA Circular No. 92-125 A dated March 4, 1992 and DOF/DBM Joint
Circular No. 1-90.
The concerned staff should take up in the books all property and equipment
acquired/received by the agency immediately upon receipt and issues the
corresponding Acknowledgment Receipt of Equipment (ARE) to the responsible
receiving officer or employee. Prompt entries should be made to recognize the
acquisition cost or appraised value of PPE, and their accumulated depreciations.
Committee on PPE Count should be created to conduct the physical count of PPE,
reclassification of serviceable and unserviceable items. The result hereof will be
the basis of the accountant in recording PPE in the books.
12. DPWH-1ST and 2nd Maguindanao Engineering Districts Supply Officers and
Accountants’ cash basis and outright expense method of recording for
procurement of construction supplies and materials acquired for distribution
totaling P751,258,726.03 were directly recorded to the Construction-in-Progress
(CIP)-Infrastructure Assets account instead of Construction Materials Inventory
account as stated in COA Circular 2015-007 thereby resulting to overstatement
of PPE account and understatement of inventory and liability accounts.
Require the concerned Supply Officer to submit the monthly RSMIs to the
Accountant for recording and to maintain and update the Stock Cards (SC) for
each item in stock.
252
in line with the provisions of COA Circular 2015-007 thereby understating the
asset and the liability account.
We recommend for the Area Equipment Engineer to instruct the Accountant and
the Supply Officer: a) to use the accrual basis of accounting for the purchase,
receipt, and payment of spare parts inventory, b) to post adjusting entries to
recognize the inventory and liability account upon purchase and the recognition of
expense account or PPE account for minor and major repair, respectively. c) to
implement the inventory accounting system for spare parts on hand, including the
use of SLC and SC the Accounting Unit and Supplies Office, respectively.
Request the DPWH-MED to transfer the cost of the project to DPWH-ARMM for
proper recording in the books. Prepare the necessary JEV to record the asset
account.
15. The DPWH-ARMM failed to provide for the CY 2015 depreciation on the land
improvements implemented by DPWH-MED within the DPWH-ARMM
compound costing P777,560.00 thereby, overstating its assets and understating
the expenses.
Compute for the depreciation of the land improvement effective from the time the
project was completed and prepare the necessary JEV to record the same.
For the withholding taxes, which were remitted twice, inquire with the Office of
the Regional Treasurer (ORT)-ARMM if these could still be refunded or if the
agency could have it offset against future remittances of contractor’s tax.
Henceforth, care should be taken in remitting taxes so as to avoid the same
situation.
As for the unremitted taxes, have these remitted the soonest and to strictly comply
with the due date on the remittance of the Contractor’s Tax as per Section 100 of
MMA Act No. 049.
17. DPWH-ARMM failed to remit to the BIR as of December 31, 2015, either
through Tax Remittance Advice (TRA) or check payments, withholding taxes
totaling P76,316,875.48 contrary to existing BIR regulations on remittance of
withholding tax.
Remit these taxes the soonest possible time and henceforth, to strictly comply
with the due date on the remittance of these taxes as per BIR regulations.
253
18. DEPED-ARMM has 14 bank accounts with total balance of P4,842,688.63, which
remained dormant for over five years, were not yet closed and remitted to the
Bureau of Treasury (BTr), thus, contrary to EO No. 338 and Section 4. 2 and 4.6
of Joint Circular No. 9-81 dated October 19, 1981.
19. DTI, CHED, DOT, DA, and TESDA, all of ARMM, have dormant accounts and
still remain in the Books Contrary to COA Circular No. 97-001.
Further, the accountant and other concerned personnel should initiate the
verification of the origin, nature or purpose of all accounts that remain non-
moving for over five years and exert effort to gather the necessary documents to
support the account balance and be guided with the provisions of EO No. 109 and
Joint DBM-COA Circular No. 99-6 dated November 13, 1999 and Section IIIA.10
of COA Circular 97-001 dated February 5, 1997.
Accounts which become dormant for over five years shall be reviewed, analyzed
and reconciled together with the other related accounts in the trial balance and
determine which accounts are fully depreciated and reclassify them into other
assets if the same are functional, or dispose them if otherwise, and make the
necessary adjusting entries to that effect.
Require the Accountant to locate the vouchers/schedules and that would support
the recorded balances on dormant accounts. If in case, it cannot be found despite
all efforts, a request shall be brought to COA for proper disposition. If an
authority is obtained from COA for the write off of the dormant accounts, it shall
be effected by a debit to the account “Impairment Loss- Other Receivables and
shall be close to Income and Expense Summary Account and/ or debit memo to
the account “Loss of Accounts” and the accounts to be written off shall then be
transferred to the Registry of Accounts Written off. (RAWO).
20. The accuracy and reliability of the Inventory accounts of DepEd, DOTC, DILG,
DPWH-Maguindanao Area Equipment Services (AES), and DOH, all of ARMM,
with total balance of P 21,708,203.00 as of December 31, 2015 were doubtful due
to failure of management to conduct physical count of inventories at year end
pursuant to Section 65 of MNGAS, Volume II. Hence, the reliability of reported
balances at year end of inventory accounts are doubtful
The Supply Officer to conduct physical count of all items of inventories every six
months in order to determine the actual existence and condition of supplies on
stock as required under Section 62 of MNGAS, Vol. II.
254
the Accountant to ensure that inventories are properly classified and recorded in
the books of accounts as well as all the RSMI submitted by the Property Office;
the Property Officer to prepare the RSMI in accordance with the provisions of
Section 62 of the MNGAS, Volume II; and
the Accounting Office and the Property Office to maintain the Supplies Ledger
Cards and Stock Cards, respectively, and to reconcile periodically their records in
accordance with Section 43 of MNGAS, Volume I.
Prepare and submit RPCI in accordance with the format prescribed in Appendix
62 of MNGAS Vol. II, copy furnished the Auditor;
For the Area Equipment Engineer to see to it that the internal control policies
defined by the government shall be strictly adhered to. He shall direct the Chief,
Finance and Management Services Division to see to it that a) the necessary
subsidiary ledgers to support the general ledger accounts are maintained and kept
up to date; b) Maintain close coordination with the Accounting and Property Unit
in reconciling the PPE account
21. The accuracy and existence of the Other Assets account of RTWPB-ARMM,
included in the Non-Current Assets of the agency and valued in the Statement of
Financial Position as at December 31, 2015 at P533,168.00 cannot be ascertained,
because of the non-preparation and submission of the Year End physical count
Report by management, contrary to Section 4.3 of COA Circular No. 97-005
dated July 10, 1997. Further, the agency should have determined at the end of
the year whether the Other Assets were subject for impairment, as provided
under PPSAS 21.
Instruct the Acting Supply Officer to conduct a Year End Inventory of PPE and to
include the Other Assets account totaling to P533,168.00, pursuant to the
provision of Section 4.3 of COA Circular No. 97-005 dated July 10, 1997.
Assess at each reporting date whether there is any indication that the Other Assets
may be impaired. If any such indication exists, the entity shall estimate the
recoverable service amount of the asset, as provided under PPSAS 21.
22. The validity and accuracy of the Property, Plant and Equipment (PPE)
accounts of ORVG, CDA, OSCC, DAR, DAR-MAG and DOLE, all of the
ARMM, with total book value of P 3,201,365.89 (net of depreciation) cannot
be ascertained, due to the non-submission of Physical Count Report for PPE
accounts as of December 31, 2015 in violation to existing rules and regulations.
Further, the Notes to Financial Statements does not disclose the estimated useful
255
life of the assets for the accurate computation of the annual depreciation, in
violation to Section 4.3 of COA Circular No. 97-005 dated July 10, 1997 and
pertinent provisions of PPSAS 17.
23. The DAR-ARMM has an outstanding obligations to the GSIS, PAG-IBIG and
PHILHEALTH totaling to P473,217.18 which remained unsettled as at
December 31, 2015, in violation to Section 6 (a) of PD 1146.
We recommend that the Cashier and Accountant remit the mandatory obligations
withheld due to the GSIS, Pag-ibig and Philhealth amounting to P466,047.38,
P6,632,.93, and P536.87, respectively, or for a total of P473,217.18.
Establish office guidelines on the updating and changing of salary steps to avoid
misstatements thereof;
After establishing the correct salary steps, impose a refund to the employees with
overpayment.
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25. TESDA, CHED, DPWH-Lanao del Sur Engineering District II, ORVG and
CDA, all of the ARMM, failed to submit Mandatory Reports in violation of
Sections 38, 40 (b), 40 (d) of GAM, Section 122, 100 and 107 of PD 1445, Section
98 of GAAM, Volume 1, Sections 22 & 57 of the Manual on National
Government Accounting System (MNGAS) and Section 69, PD 1445.
The management should create a working committee to act on the physical count
of PPE once every year, as well as on the disposal of unserviceable PPE.
Determine which PPE are fully depreciated and unserviceable and drop them from
the books pursuant to Sec. 79, PD 1445.
The accountant and other concerned officer/s should prepare and submit journals
on or before 5th day of the following month. Familiarize themselves with the
Philippine Public Sector Accounting Standards (PPSAS), including the different
journals, forms and reports under the GAM.
26. TESDA, DPWH-RO, DA, OSCC, DOT, ORVG, DSWD, RPDO, CHED, DAR
and DILG, all of ARMM were delayed in the submission of Disbursement
Vouchers with supporting documents and other reports Contrary to Sec. 39, 100
and 122 PD 1445, Section 7.2.1.(a) of COA Circular No. 2009 dated Sept. 15,
2009 and 122 of PD 1445, thereby resulting to the delay in the verification and
audit of the transactions.
Submit the paid DVs together with their supporting documents without waiting
for others to submit their liquidation papers, especially if it warrants a cause of
delay;
Promptly notify those officers or employees concerned for the immediate process
and submission of their liquidation papers; and/
Adopt a system to be able to comply with the prompt submission of the DVs. The
Audit Team does not expect to receive the DVs on or before the 5th day of the
following month, but a month or two is enough for the agency to comply with the
submission.
Prepare daily the Report of Checks Issued (RCI) and furnished the Accounting
Section, especially if numerous checks were issued in a day.
257
Both the Cash Section and the Accounting Section must have a close coordination
and find ways to comply with the prompt submission of the transactions.
The accountants, cashiers and other concerned responsible officials submit the
required reports and liquidations of fund transfers and comply strictly with the
provisions of Section 100 and 122 of PD 1445 to enable the auditor to conduct
timely audit and ensure validity and accuracy of recorded transactions.
27. BFAR-ARMM failed to submit on time copies of MOA for the receipt of funds
from BFAR-CO and/ ORG-ARMM, contrary to Sec. 39 (1) of P.D. 1445
The personnel concerned should submit without delay to the Auditor all
documents necessary for the conduct of audit in order to have comprehensive
review and analysis of accounts and to determine the reliability of the
management’s assertion on the existence and/occurrence, validity, accuracy and
completeness of the recorded transactions.
28. DPWH-ARMM fund transfers to LGUs and NGAs, and payments to various
suppliers and contractors totaling P356,895,154.02 were supported with Official
Receipts (OR) that are either undated, incorrect, double, while others were not
supported by OR at all contrary to COA Circular 2012-001.
For the ORs without date, verify with the payees on when these were actually
received and have these properly filled up.
For those without OR, require from them the submission of the corresponding OR.
For those with the wrong amount in the OR, verify with the payees the actual
amount received by them, and make the appropriate action based on the
verification made.
For those issued with two ORs, determine which are accurate, and also verify the
reason for the issuance of another OR for the same transaction.
29. DTI, RBOI, BFAR, DOST, DTI, DPWH, CHED, DPWH-LDS-II and DPWH-
1ST MED, all of ARMM, failed to furnish copies of perfected contracts/purchase
orders for procurement and their supporting documents within five (5) days
upon perfection thereof preventing the timely evaluation and review contrary to
COA Circular No. 96-010, COA Circular No. 2009-001 and Sec. 39 (1) of PD
1445.
258
The BAC and the accounting personnel should design an effective internal control
to secure all the contracts and purchase orders with supporting documents and
make them readily available for submission to the office of the auditor for his
review within the prescribed period.
The concerned personnel should see to it that all funds received be supported with
legal documents authorizing the disbursement of said funds; immediately furnish
the auditor’s office copy of MOA/NCA/NFT, and comply with the terms and
conditions set forth in said documents.
31. DPWH-Maguindanao 1st and 2nd EDs failed to provide the Audit Team with the
list of all on-going government projects/programs/activities (PPA) contrary to
COA Circular No. 2013-004 dated January 13, 2013.
We recommend that at the beginning of the year management shall provide the
audit team with the list of all on-going government PPA pursuant to COA Circular
No. 2013-004.
32. The DepEd-ARMM failed to achieve the targeted completion of the 1,032
classroom buildings due to the delay and failure of the Contractors to execute
properly the terms and condition of the contracts, thus the intended purpose of
increasing delivery of good quality education was not achieved.
259
to prevent delays and non-implementation of projects, hence the needs the
objective of serving the needs of the increasing student population in the Agency’s
area of jurisdiction were be responded. If warranted, mandated liquidated damages
maybe charged against defaulting contractors.
The Agency should be diligent to make sure that all projects allotted with funds
are fully implemented within the timeframe prescribed by law. Exert effective
coordination with the source agency for the immediate release of the approved
budgets in order to avoid delayed implementation of projects.
We recommend that the management should store these units intended for rescue
operation under a roofed building so as not to expose the said items to wear and
tear. We recommend further, that the coordinator of any agri-pinoy program
should identify first the relevance of farm machineries before including the said
items in their proposals to avoid wastage of government funds. Distribute to the
intended beneficiaries the foregoing machineries the soonest possible time to
maximize the objectives of the program.
260
AUTONOMOUS REGIONAL GOVERNMENT (ARG)
AUTONOMOUS REGION IN MUSLIM MINDANAO (ARMM)
CONSOLIDATED REPORT OF CY 2015 AUDIT OBSERVATIONS AND
RECOMMENDATIONS ON GENDER AND DEVELOPMENT (GAD)
Observation:
Amount utilized totaling P47,996,453.94 for Gender and Development (GAD) program
by 14 Regional Government Agencies (RGAs) in ARG-ARMM is less than the
prescribed 5% of their 2015 budget to implement GAD plans contrary to Section 34 (2)
of the General Provisions of the 2015 General Appropriations Act and paragraph 6.1 of
PCW-NEDA-DBM Joint Circular No. 2012-01.
The GAD Plan shall be integrated in the regular activities of the agencies, which shall be at
least five percent (5%) of their budget. For this purpose, activities currently being undertaken
by agencies which relate to GAD, or those that contribute to poverty alleviation, economic
improvement, especially of marginalized women, protection, promotion and fulfillment of
women’s human rights and practice of gender-responsive governance are considered
sufficient with said requirements. Hence, it is understood that the GAD budget does not
constitute an additional budget over an agencies total budget appropriations.
For the CY 2015, 25 RGAs of ARMM had a total budget of P24,073,576, 000.00 as provided
in GAA for FY 2015. Five percent (5%) of this budget is P1,203,678,800.00 to be allocated
GAD Plan, of this amount P47,996,453.94 representing 3.98 percent were utilized by the
following fourteen (14) RGAs to implement their GAD activities as follows:
We noted that the RGAs BFAR, DOTC, DOH and DAF had no GAD Plans and GAD
Accomplishment Reports submitted for verifications.
We recommend to formulate GAD plan designed to address gender issues within their
concerned sectors or mandate and allocate at least 5% of their budget pursuant to
261
Section 34 of the General provision of 2015 GAA and Paragraph (6.1) of PCW-NEDA-
DBM Joint Circular No. 2012-01 and ensure that the utilization of GAD Budget are in
accordance with the GAD Plans and evaluated based on the GAD performance
indicators identified by said agencies.
262
COA-ARMM
State Universities and Colleges (SUCs) and Other Stand Alone Agencies (SAA)
Consolidated Summary of Significant and/or Common Audit Findings and
Recommendations
CY 2015
Adiong Memorial Monthly BRS were not Direct the accountant to 19,830,290.10
Polythechnic State prepared and submitted in prepare and submit a BRS
Colleges (AMPSC) violation of Section 74 of monthly to the Auditor’s
P.D. 1445, thereby casting Office and identify the
doubt on the reliability and reconciling items and make
accuracy of the Cash In necessary adjustment in
Bank balances. compliance with Section 74
of P.D.
UPI Agricultural The Cash in Bank as Prepare the BRS to facilitate 1,100,260.94
College presented in the Financial review of the correctness of
Statements (FS) can be the balances of the account.
relied upon due to the
preparation of BRS in
compliance to Sections 3-7,
Chapter 21, and Volume II
of Government Accounting
and Auditing Manual
(GAAM) thus; the
existence and accuracy of
263
the cash balances can be
ascertained.
MSU- Marawi City The existence, validity and Submit to the Audit Team 917,785,996
correctness of the Property the CY 2015 RPCPPE and
Plant and Equipment (PPE) make reconciliation with the
are doubtful due to non- accounting on the actual
submission of the Report on physical condition of all
the Physical Count of PPE PPE.
(RPCPPE) as of year- end
and no record maintained Prepare a Report on the
by the Property Officer/ Physical Count of
Custodian to reconcile with Unserviceable Properties
the records of the found on hand, classifying
Accounting Office contrary them into serviceable or
to Section 490 of the unserviceable.
GAAM, Volume I, and Maintain updated Property
Section 43, Volume I, and Card per category on all PPE
Sections 56 and 66, both of as recorded in the list of PPE
Manual on the New of accounting records, and
Government System thereafter as the transactions
(MNGAS), Volume II occurred.
Delayed/None Submission
265
Delayed submission of
Trial Balance, FS, Report of
Disbursement, together
with paid DVs and Report
of Collections, together
with Official Receipt (ORs)
and other required periodic
financial reports, which
affects timely conduct of
audit contrary to Section
100 P.D. 1444.
Procurement
Unliquidated Cash
Advances
267
MSU- Unliquidated Cash Liquidate all cash advances 1,450,366.00
Maguindanao Advances for travel and at the end of the year
other operational expenses pursuant to the required
under Trust Fund remained liquidation period. Refrain
outstanding at year end in from granting additional cash
violation of Section 89 of advance to accountable
PD 1445, COA Cir. No. 97- officers who have not settled
002 dated February 10, their previous cash advances.
1997 and COA Cir. 2009-
002 dated May 18, 2009.
Suspensions
MSU- The cost for the 186 Submit the names and 11,479,000.00
Maguindanao students identified as numbers of students who
scholars are doubtful of were granted the scholarship
existence and validity due for the team to verify the
to the absence or pertinent correctness of the
data and information from disbursements they made on
the focal person/coordinator the scholarship funds.
in charge on the actual
names and number of
students who were granted
the scholarship.
Unserviceable Assets
MSU- Marawi City The MSU System failed to Require the contractors
notify the public of their concerned provide billboards
Programs, projects & at the projects locations
Activities (PPA) charged to indicating the project name;
all funds through posting of implementing unit; office or
relevant information on division if it is not the
signboards, made of any agency as a whole; brief
materials as prescribed in description of the PPA;
COA Circular No. 2013- contractor or supplier, if any;
004 dated January 30, 2013, mode of procurement;
thus the public was not funding source; cost or
informed of the essential approved budget; project
features or elements. duration including start and
completion date; and
location for the design and
format of the tarpaulin; if the
billboards are in place,
inform the Auditor for re-
inspection.
270
AMPSCe DVs and supporting papers Stamp “PAID” the DVs and
submitted after payment not supporting documents upon
stamped “PAID” in payment and before
violation to paragraph 1.7 submission to Auditor’s
of the rules of the internal office.
control of disbursement
contained in the Handbook
on Cash Management,
thereby exposing reuse for
another claims against the
agency fund by an
opportunists.
AMPSC The total cost utilized for Submit the requested 3,720,000.00
the Expanded Students documents in settlement of
Grants-in-Aid Program for the Notice of Suspension No.
Poverty Alleviation (ESGP- 16-005-202 (15) dated
PA) are doubtful of February 16, 2016.
existence and validity for
management failure to
submit the requested data
and information from the
coordinator in charge on the
actual names of official
names of students enrolled
for the school year and a
xerox copy of the
identification Card of
students granted
scholarship.
UPI Agricultural The increase of the account Maintain the BAPC and 138,000.00
College is doubtful due to the prepare the QRBA to
agency’s failure to disclose determine the accurate and
in its Financial Statements reliable amount of the
the gain or loss arising on account including the
initial recognition of the changes in its fair value due
asset pursuant to paragraph to physical changes such as
38 & 39 of Philippine growth, degeneration,
Public Sector Accounting production and procreation.
Standards (PPSAS) and not
using the Biological Assets
Property Card (BAPC) and
non-preparation of
271
Quarterly Report of
Biological Assets (QRBA)
as provided in Section 11,
Appendices 78 and 79 of
GAAM.
Note: The AARs on the Sulu State College and MSU-TCTO for CY 2015 were not yet
submitted.
272
COA ARMM
State Universities and Colleges (SUCs) and Other Stand Alone Agencies (SAAs)
Consolidated Report of Audit Observations on Gender and Development (GAD)
CY 2015
MSU - The agency did not submit GAD Plan The agency submit the GPB and
Maguindanao and Budget (GPB) for CY 2015 as the GAD-AR; implement the
required under the PCW-NEDA- approved GPB which should
DBM Joint Circular No. 2012-01. include projects/activities which
will address gender issues and
implement the Magna Carta of
Women.
Note:
- Data were based on the CY 2015 AAR/ML.
- *Not yet submitted
273
VIII. SUMMARY OF AUDIT
OPINIONS
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
274
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
275
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
276
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
277
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
278
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
279
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
280
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
281
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
282
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
283
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
284
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
285
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
286
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
287
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
288
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
289
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
290
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
291
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
292
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
293
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
294
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
295
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
296
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
297
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
298
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
299
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
300
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
301
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
302
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
303
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
304
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
305
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
306
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
307
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
308
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
309
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
310
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
311
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
312
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
313
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
314
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
315
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
316
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
317
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
318
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
319
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
320
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
321
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
322
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
323
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
324
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
325
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
326
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
327
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
328
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
329
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
330
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
331
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
332
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
333
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
334
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
335
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
Accounting Deficiencies:
Unaccounted Cash –in Bank LCCA, PhP4.944 million
Unsupported cash reconciling items, PhP0.473 million
Unliquidated Advances to SDO and Officers and
Employees, PhP125.492 million
Unliquidated Fund transfers to implementing agencies,
PhP2,440.010 million
Unreliable balance of Inventory accounts,
PhP1,066.972 million
Unreliable balances of PPE accounts, PhP1,711.626
million
Council for the Unrecorded collections and receipt of fund transfer
Welfare of affecting Cash and Due to NGAs accounts,
Children PhP680,800.
(CWC) Unrecorded deliveries and issuances of supplies and
materials affecting Office Supplies Inventory and Due
from NGAs-PS-DBM accounts, PhP1.051 million.
Unliquidated fund transfers to NGAs, PhP29.876
million.
Unliquidated fund transfers to LGUs, dormant for
more than five (5) years, PhP62.245 million.
Inter-Country
Adoption
Board
National The existence, accuracy and reliability of some PPE
Council on accounts as of December 31, 2015, could not be fully
Disability ascertained due to (a) non-reconciliation of property and
Affairs accounting records; (b) non-maintenance of PC and
(NCDA) PPELC by the Property and Accounting Units,
respectively; and (c) non-provision of PPE depreciation
and impairment.
Errors were noted in recording financial transactions
resulting in misstatements of affected accounts with
total amount of PhP2.264 million.
The validity of the Due from NGAs, NGOs/POs, and
LGUs, and Guaranty Deposits and Other Assets
accounts could not be established due to non-
maintenance of SL, absence and/or lack of supporting
records/documents, and dormancy of the accounts for
over five (5) years.
National Youth
Commission
336
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
Accounting deficiencies:
Accounting and Reporting Deficiencies on Cash in
Bank – LCCA account, PhP158.50 million;
Accounting and control deficiencies on Cash
Collecting Officers (CCOs) account, PhP12.164
million;
Long outstanding and Dormant Receivables,
PhP176.073 million;
Unliquidated Advances for Travel and Operating
Expenses, PhP39.484 million;
Unliquidated Fund Transfers to NGAs, LGUs and
GOCCs, PhP703.394 million;
Accounting and Control Deficiencies for Inventories,
PhP51.205 million;
Accounting and Control Deficiencies on PPE,
PhP2,655.254 million;
337
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
Industrial
Technology
Development
Institute
Metal Industry Overstatement of Deposit on Letters of Credit and
Reseach understatement of PPE accounts both by PhP16.560 M
Development due to unrecorded applications;
Center Overstatement of expenses and understatement of assets
(MIRDC) due to erroneous recording of prototype projects of
PhP122.840 M as outright expense;
Overstatement of the liability and expense accounts of
PhP2.865 M due to double recording of liabilities for
Hazard Allowance Differential;
Understatement of the accounts Due to BIR and Due
from Officers and Employees due to non- withholding
of taxes for CNA, PEI and PBB for CY 2014 and CNA
for CY 2015 amounting to P2.278 M and PhP0.796 M,
respectively;
Unreconciled difference of the Due to NGAs account
amounting to PhP67.802 M between the books of
MIRDC as IA and SAs;
Existence of negative balance of PhP0.524 M in the SL
of Due to NGAs account.
National
Academy of
Science and
Technology
National The accuracy of PPE with total recorded balances of
Research PhP28.342 million could not be fully ascertained due to:
Council of the a) unreconciled variance of PhP8.087 million between
Philippines Accounting Records and RPCPPE; b) unbooked
(NRCP) equipment with book value of PhP2.793 million
purchased out of GIA funds granted to various schools
for the conduct of research; and, c) unserviceable
property worth PhP0.330 million not derecognized in
accordance with PPSAS 17.
Philippine Unreconciled Cash in Bank- LCCA with a net amount
Atmospheric of PhP33,010.00 due to non-cancellation of stale checks
338
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
339
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
340
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
341
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
342
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
343
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
344
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
345
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
346
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
347
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
Note: The following agencies were issued MLs instead of AARs due to non-submission of year-end
financial statements: Maritime Industry Authority (MIA) and Department of Energy (DOE).
Cluster 8 - Agriculture and Environment
Bureau of Misclassification of accounts, PhP318.19M;
Fisheries and Unrecorded receivables for Fishpond Lease Agreement
Aquatic (FLA) rentals and surcharges, PhP4.20M;
Resources Overstatement/understatement of PPE accounts,
(BFAR) PhP22.05M;
Overstatement of recorded payables, PhP29.06M;
Unreliable balance of Cash in Bank accounts,
PhP59.44M;
Unreconciled balance of Due from NGAs between per
books and results of confirmation, PhP19.13M;
Unreliable Inventory accounts, PhP169.32M;
Non-conduct/completion of the physical count of PPE
and preparation of the RPCPPE, PhP730.45M;
Unreliable book balance of PPE accounts,
PhP3,651.77M;
Non-maintenance of Subsidiary Ledgers of funds
received and Property, Plant and Equipment Ledger
Cards and Property Cards of PPEs, PhP10.48M;
348
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
349
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
350
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
351
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
352
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
353
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
354
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
355
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
356
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
357
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
358
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
359
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
360
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
361
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
362
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
363
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
364
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
365
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
366
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
367
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
368
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
369
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
370
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
371
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
372
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
373
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
374
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
375
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
376
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
377
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
378
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
379
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
380
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
381
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
382
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
383
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
384
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
385
COMMISSION ON AUDIT ANNEX B
NATIONAL GOVERNMENT SECTOR
For Calendar Year 2015
386
COA REGIONAL OFFICE- ARMM
SUMMARY OF AUDIT OPINIONS
Calendar Year December 31, 2015
A Consolidated Annual Audit Report (CAAR) is being prepared to include the observations
and recommendations on the ML of the RGAs in the ARMM.
A Qualified Opinion is rendered for the CY 2015 CAAR of the ARG of ARMM.
Note:
388
ANNUAL ACCOMPLISHMENTS FOR CY 2015
684,319 Agrarian Law Implementation (ALI) cases under the agrarian legal
assistance program were processed, resolved, and disposed of across all level of
the Department.
PhP 14.692 billion in the form of credit and microfinance provided to 1,131,997
ARBs for the implementation of 361,042 crop production, marketing, livelihood
and agri- based projects.
90 ARC connectivity clusters confirmed involving 793 ARCs and 110 Agri-
business Plan prepared.
389
ANNUAL ACCOMPLISHMENTS FOR CY 2015
DEPARTMENT OF AGRICULTURE
Achieved the country’s historic best in rice and corn production. From 2012 to 2015,
palay production exceeded 18 million metric tons, a level that was sustained even through El
Niño which hit the country in 2015. Data from the US Department of Agriculture report
Grains: World Market and Trade May 2014 shows that the Philippines was the world’s
fastest-growing rice producer from 2011 to 2014. Rice sufficiency level rose from 81 percent
in 2010 to 97 percent in 2013, a 16-percent increase that missed the national target by 3
percent.* To have a better sense of this achievement, it must be noted that the highest
production level achieved in the recent past was 16.82 million metric tons in 2008. In
comparison, the highest level for this Administration, attained in 2014, was 18.97 million
metric tons – a difference of 2.15 million metric tons or an increase of 12.78 percent.
Meanwhile, corn production consistently exceeded 7 million metric tons from 2012 to 2015,
peaking at 7.77 million metric tons in 2014. The highest production achieved before this
Administration was 7.03 million metric tons in 2009. Due in part to the promotion of alternative
staples, annual per capita white corn consumption increased from 7.07 kg in 2008 – 2009 to
10.26 kg in 2012.
The improvement in farm incomes did not have an adverse effect on consumers as the
movement in food prices was slower in 2011 – 2015 at an average of 4.46 percent per year
compared to 5.33 percent in 2001–2010.
Reached record level in agri-based exports. Performing better than total exports in 2011 –
2014, agri-based exports increased by 63.81 percent, reducing the agri-based trade deficit from
56.66 percent in 2007 – 2010 to 32.61 percent in 2011 – 2014. (Figures for 2015 are not yet
available.)
390
ANNUAL ACCOMPLISHMENTS FOR CY 2015
Government.
Constructed facilities that allowed direct market access to farmers. Ten Agri-Pinoy
Trading Centers were completed while 12 more are under construction or in pre-construction.
These trading hubs reduce the need for middlemen and allow farmers to bargain for a better
price for their produce, resulting in a 15-25 percent increase in income. The inter-trading
between hubs stabilizes supply and prices of farm commodities especially vegetables, benefitting
consumers through stable supply and better product quality.
Maintained disease-free status of livestock and poultry sectors. The Philippines was
declared free from Avian flu, Peste des Petits Ruminants (PPR) and Foot-and-Mouth Disease
(FMD) by the World Organisation for Animal Health (OIE). PPR is a highly contagious
disease that affects small ruminants such as goats and sheep, while FMD strikes large
ruminants like cows and carabaos. The Department of Agriculture maintained this disease-free
status in the last five years, registering zero incidence of the diseases.
Several measures were also undertaken to restore fishery and marine resources, among them the
successful annual observance of science-based closed season in major fishing waters and the
planting of 78.5 million mangrove propagules. There was also a significant increase in the
number of fishery law enforcers from 4 in 2010 to 580 in 2015, all of whom underwent intensive
training prior to deployment.
* The calculations are based on FAO’s formula: Local Production / (Local Production + Imports – Exports).
Using a more common formula of Total Palay Production / Total Palay Requirement = Palay Sufficiency would
give 96.29% as the sufficiency level for 2014.
Expanded credit coverage of the Agricultural Credit Policy Council. Between 2009 –
2010, 21,440 farmers and fishers were granted Php 425.54 million in loans. This figure grew
between 2010 and 2015 to 195,664 recipients of Php 8.60 billion in loans. The expanded credit
coverage was made possible through government support in the amount of Php 4.27 billion
used as additional loan guarantees. A highlight of the expanded credit coverage is the Sikat
Saka Program which enables individual irrigated palay farmers to establish a record of
creditworthiness. The program’s repayment scheme, with its declining annual interest rate of 15
percent to 9 percent upon regular repayments, encourages borrowers to increase savings.
Farmers also have direct access to funds as the loan proceeds are available through their
personal Land Bank ATM accounts.
Rolled out the Philippine Rural Development Project (PRDP). The PRDP is the DA’s
platform for reform and serves as its legacy project for the next administration. Supported by a
US$ 500-million long-term loan from the World Bank, the PRDP embodies the reforms and
best practices of the Department since 2010 documented in a detailed Operations Manuals
covering investments in public goods and enterprise support.
As part of the PRDP, the Provincial and City Priority Commodity Investment Plans (PCIP) and
Commodity Value Chain Analyses (VCA) guide the identification and evaluation of infrastructure
From treating the rural economy as just a source
of problems to recognizing farms and rural
enterprises as vital to achieving food security
and more equitable economic growth, worthy of
re-investment for sustained productivity.
and enterprise projects. These studies are not limited to macro data but include information on
local players in the value chain, comparative costs, and current market conditions. As of
December 2015, the PRDP has approved 194 infrastructure subprojects worth Php 11.8
billion and 98 agri-fishery enterprises worth Php 311.80 million. These subprojects were based
on 34 approved VCAs and 69 approved PCIP
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
REGISTERED AS FARMER 34 %
3,296,674
REGISTERED AS FARM
LABORERS 34%
3,289,005
REGISTERED AS FISHERS
9%
869,952
REGISTERED AS FARMER
AND FARM LABORER
1,570,504 16%
REGISTERED AS FARM
LABORER AND FISHER
3,289,005 3%
REGISTERED AS FARMER
AND FISHER
240,223
2%
REGISTERED AS FARMER,
FARM LABORER AND FISHER
241,909
2%
Figure 1. Summary of Registry System for Basic Sectors in Agriculture
75 provinces as of July 2015
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
DEPARTMENT OF EDUCATION
We aim to give all learners access to free and compulsory education, providing
opportunities responsive to their specific needs and contexts. Through various
mechanisms and programs in the formal, nonformal, and informal education systems, we
strive to deliver high-quality education that is inclusive and appropriate for every learner.
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
Abot-Alam Program
Launched in 2014, the Abot-Alam Program is a joint initiative among various
government agencies, civil society organizations, and local government units. The
program aims to map OSYs aged fifteen (15) to thirty (30) years old who are unemployed
or have not completed basic or higher education. From 2014-2015, a total of 860,808
learners were enrolled in basic education programs, 448,214 of which were enrolled in
2015. These learners have been matched to appropriate program interventions: 694,824
are enrolled in education through ALS; 88,182 are given opportunities in
entrepreneurship; and 77,802 are undergoing skills training for employment.
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
397
ANNUAL ACCOMPLISHMENTS FOR CY 2015
Health interventions
For learners most in need of health interventions, the Department of Education continues
its partnership with the Department of Social Welfare and Development (DSWD) in the
implementation of the School-Based Feeding Program (SBFP). Through the SBFP, we
strive to address undernutrition and short-term hunger among public school children.
Baseline data for SY 2015-2016 indicate a total of 1,857,866 undernourished learners. A
total of 27,181 elementary and secondary schools currently implement school-based
feeding programs. Additionally, a total of 10,073 schools have reported using agricultural
and fishery resources for their feeding programs. Schools have continuously implemented
and maintained their respective Gulayan sa Paaralan (School Vegetable Garden) as a
source of ingredients for the SBFP.
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
Computer delivery
Through the DepEd FY 2012 FY 2013 FY 2014 Total
Computerization Program Elementary 174 2,577 7,936 10,687
(DCP), we aim to transform Secondary* n/a n/a 811 811
education by providing
Total 174 2,577 8,747 11,498
schools with appropriate
Provision of computer packages in 2015, according to budget
technologies such as utilization
computer laboratory *No targets set for secondary level in FYs 2012 and 2013
packages, e-classrooms, and
laptop units. We likewise work towards integrating ICT in school systems and raising ICT
literacy among learners, teachers, and school heads. By 2015, we have delivered a total of
14,075 computer packages to schools nationwide. We likewise provided internet
connectivity to 7,165 elementary schools and 2,406 secondary schools.
Learning portal
Through the Learning Resources Management and Development System (LRMDS), we
provide public online access to quality learning, teaching, and professional development
resources. By accessing the LRMDS, users can search and download resource materials
from the regional, division, and school levels. Such resources include K to 12 curriculum
guides, lesson plans, and enrichment activities. Users may search a specific resource
material, or may look through resources categorized according to grade level, learning
area, and learning competency in the K to 12 curriculum. At present, resource materials
for various learning areas are available for K to 10.
2
Improving quality
of basic education First National K to 12 Conference
At the end of 2015, we held the first
National K to 12 Conference, a two-
We continuously improve our services to deliver day summit with almost 1,000
participants from DepEd regional and
high-quality basic education to all learners. With division offices nationwide. The
the full transition to the K to 12 program, we participants reported the progress of
strive to ensure that our learners and educators are various strategies in promoting and
implementing the K to 12 program,
supported adequately with an enhanced specifically the SHS component, in
curriculum, relevant resources and materials, and their respective areas. The
continuous teacher training. conference also provided a venue for
education leaders to share best
practices in building and strengthening
Development of an enhanced and learner- partnerships for the implementation of
the SHS program.
centered curriculum
During the culmination of the
Committed to meeting global standards, the conference, DepEd Secretary Br.
Armin A. Luistro FSC lauded the
Department of Education has continued its efforts participation of the regional and
to fully implement the K to 12 program. In SY division offices: “I prayed for a change
2015-2016, the curriculum for Grades 4 and 10 in DepEd and I realized, when I went
through what you shared the past two
were rolled out for the pioneer cohort of K to 12 days, that you have actually changed
learners. We are currently on our final stretch of the image, the heart, and the culture
full K to 12 implementation as we gear up for the within the Department. You have
brought together, from limited
opening of the Senior High School program in SY resources, many initiatives in the past I
2016-2017. did not imagine DepEd is ready and
willing to do.”
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
Assessment tools
To monitor and evaluate the implementation of MTB-MLE, we developed three major
assessments tools. In 2015, we administered the Language Assessment for Primary
Grades (LAPG) to evaluate the effectiveness of MTB-MLE instruction across all nineteen
languages. Likewise, we finalized the Early Grade Reading Assessment (EGRA) and
Early Grade Math Assessment (EGMA) to track the progress of learning early literacy
and numeracy competencies over time in selected Mother Tongues. For 2015, we
developed 5 EGRA tools and 7 EGMA tool.
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
5,438,612 TGs for Grade 3 Filipino, Math, MTB-MLE, EsP, and MAPEH
2,955,026 LMs and TGs for Grade 9 Science and EsP
Likewise, to enrich the teaching and learning of science and mathematics, we provide
science and mathematics equipment compliant with the K to 12 curriculum. We have
completed the delivery of science and mathematics equipment packages to 2,966 schools.
3
school workers, and external partners, in delivering quality education to our
learners. We likewise strive to continuously enhance our systems and processes to
ensure efficiency, transparency, and accountability at all levels.
school planning process, we are also in the process of reinventing and reinvigorating the
School Governing Council (SGC), consisting of the school staff, learners, parents, local
officials, and other external partners.
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
Through continuously improving our information systems, we are able to gather the
information needed to provide all learners access to complete quality basic education.
DRRM in the basic education system, this office was upgraded into a service in 2015. In
the same year, we also developed the Comprehensive DRRM in Basic Education
Framework to guide our efforts in building resiliency in schools and offices, as well as to
ensure that quality education remains a priority amidst disaster and emergency situations.
The framework institutionalizes systems, mechanisms, protocols and practices for schools
and offices. Moreover, we continue to conduct capacity-building for prevention &
mitigation, preparedness, response, and rehabilitation & recovery. To further strengthen
DRRM in basic education, plantilla positions at the DepEd national and local offices were
created, together with the establishment of School DRRM Committees.
SHS Curriculum
We aim to prepare our learners for the path they choose to take after graduation, be it
entrepreneurship, formal sector employment, or further education. To achieve this, we
ensure our curriculum develops learners to become locally and globally competitive. All
SHS learners will be required a core curriculum and will be offered electives in four
tracks:
Academic Track, offering four strands: (1) Science, Technology, Engineering, and
Mathematics (STEM); (2) Accountancy Business and Management (ABM); (3)
Humanities and Social Sciences (HUMSS); and (4) General Academic
Technical-Vocational-Livelihood (TVL) Track, offering various specializations
categorized as (1) Agri-Fishery Arts; (2) Home Economics; (3) Industrial Arts; and
(4) Information and Communications Technology (ICT)
Sports Track, offering subjects to prepare students for careers in sports, fitness, and
recreation
Arts and Design Track, offering subjects to prepare students for careers in the design
and creative industries
In choosing their track, learners will undergo assessments to determine their strengths and
interests. Such assessments will include an aptitude test, career assessment exam, and
occupational interest inventory. We also assist SHS entrants in making informed
decisions through the Career Guidance Program (CGP). The CGP promotes awareness of
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
choosing a track that is consistent with the learners’ skills and interests, as well as
matches the available resources and needs of the society.
In SYs 2014 and 2015, we issued provisional SHS permits to a total of 356 non-DepEd
schools. Moreover, we have evaluated and approved applications from 4,498 non-DepEd
private schools and higher education institutions. Our regional offices will start issuing
provisional SHS permits to these schools by April 2016.
A total of 5,927 public schools shall begin offering Grade 11 in 2016 and Grade 12 in
2017. In addition, 4,761 private high schools, private and public universities and colleges,
and technical-vocational schools shall begin offering Grade 11 in 2016 and Grade 12 in
2017.
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
For the SHS program, we plan to establish schools nationwide and provide classrooms,
laboratories, and workshops appropriate for each track offering. We are currently in the
process of bidding out the SHS textbooks. The SHS learning resources will be provided
in a course pack option for a total of 180 subjects, comprised of core, applied and
specialized subjects.
To ensure a smooth application and selection process, as well as equitable hiring of the
most qualified individuals with appropriate specializations, we have issued hiring
guidelines for SHS teaching positions. The guidelines outline details on customized
evaluation criteria, nuanced requirements for different backgrounds, prioritization of
displaced faculty from higher education institutions, and qualification standards approved
by the Civil Service Commission.
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
For this year, the Department gained significant accomplishments notably the
completion of cadastral survey of 1,634 cities and municipalities nationwide after
almost 100 years; the distribution of the targeted 2.5 million hectares of agricultural
areas; and the improvement of air quality in Metro Manila in collaboration with
various stakeholders.
Along with these, the targets in most of the activities under the various priority
programs were met and even exceeded, as shown in Table 1. These include: (1) area
planted – 111%; (2) jobs generated – 168%; (3) agricultural patents issued – 105%;
(4) residential patents issued – 100%; (5) ecotourism business plans/development
plans prepared -100%; (6) coral reef assessed and mapped – 110%; (7) coral reefs
managed and protected- 105%; (8) LGUs covered in vulnerability and risk assessment
– 100%; and (9) quality planting materials produced – 122%.
The level of Total Suspended Particulates (TSP) in Metro Manila was reduced
by 39%, i.e., from 166 µg/Ncm in the 1st semester of 2010 to 101 µg/Ncm in 2nd
semester of 2015. The Particulate Matter 10 (PM 10) level was also decreased by
35%, i.e., from 85 ug/Ncm in the 1st Semester of 2011 to 55 ug/Ncm in the Second
semester of 2015. This already conforms to the air quality standard for PM 10.
In 2015, about 313.58 million seedlings were planted covering 334,364 ha,
with the participation of 384,480 volunteer planters from various government
agencies, the private sector, upland and coastal communities and other
stakeholders. The area planted exceeded the target of 300,000 ha, or 111%
accomplishment. About 915,729 jobs were generated employing 123,519 persons.
These represent 168% and 159%, respectively.
ha. In addition, about 3,178,285 jobs have been generated employing 443,739
persons. The table below shows the annual accomplishments of the NGP for the
5-year period.
Performance
2011 2012 2013 2014 2015 Total
Indicators
Area planted
128,558 221,763 333,160 334,302 334,364 1,352,147
(ha)
Seedlings
89,624,121 125,596,730 182,548,862 205,414,639 313,582,339 916,766,691
planted (no.)
Volunteer
715,552 387,472 471,717 347,284 384,480 2,306,504
planters (no.)
Jobs
generated 335,078 380,696 466,990 1,079,792 915,729 3,178,285
(no.)
Persons
employed 47,868 55,146 65,198 152,008 123,519 443,739
(no.)
From 2010 to the end of 2015, a total of 34,565,307 bd. ft. were
confiscated; 1,833 cases were filed; and 214 persons were convicted.
The confiscated forest products were utilized in the repair of 396 school
buildings and in the production of 111,022 armchairs and 35,449 other school
furnishings (desks, kiddie chairs, teacher’s tables, computer tables, rostrum, etc)
which were donated to public schools. They were also used in the manufacture of
1,820 chairs, 105 double deck beds, 110 hospital beds and 102 core shelters which
were donated to other government institutions such as AFP and DOH.
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
Likewise, pursuant to the Residential Free Patent Law (RA 10023), the
DENR continued to issue patents in residential lands to promote social
equity.Residential patents issued in 2015 reached 58,064 (covering 1,118 ha),
almost completing the year’s target of 58, 221 patents.
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
1. Ecotourism Development
2. Biodiversity Conservation
3. Wildlife Conservation
For this period, a total of 91,737 hectares of coral reef ecosystem were
assessed and mapped and 54,198 hectares were managed and protected.
These reflected more than 100% accomplishment of the target.
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
Rivers that Passed the DO criterion: Rivers that Passed the DO criterion:
a. Balili River (CAR) a. Ylang-Ylang River (Region IV-A)
b. Imus River (Region IV-A) b. Tagburos River (region IV-B)
c. Ylang-Ylang River (Region IV-A) c. Balos River (Region V)
d. Tagburos River (Region IV-B) d. Salog River (Region V)
e. Balos River (Region V) e. Luyang River (Region 7)
f. Salog River (Region V) f. Sapangdaku River (Region 7)
g. Luyang River (Region 7) g. Cagayan de Oro River (Region 10)
h. Sapangdaku River (Region 7)
i. Cagayan de Oro River (Region 10)
413
ANNUAL ACCOMPLISHMENTS FOR CY 2015
Nine (9) RDE Programs were implemented addressing the issues and
concerns on climate change, sustainable development, management and
conservation of natural resources, environmental management and pollution
control, and forest tree improvement. These programs consist of 42 projects
and a Technology Transfer and Extension Program. Following are the RDE
programs implemented:
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
Foreign-Assisted Projects
415
ANNUAL ACCOMPLISHMENTS FOR CY 2015
On Topographic Base Mapping aimed to produce maps that will serve as base
data to be used by other agencies such as MGB, PAGASA and PHIVOLCS in the
production of geohazard maps and other thematic maps:
- Under the Unified Mapping Project (UMP), the 6,800 orthoimages of the
rest of the country was targeted covering portion of Luzon, West Valley
Fault, portion of Visayas Region excluding Yolanda corridor and portion
of Mindanao. These will complete the nationwide set of orthoimages that
may readily be used as base layer for urgent applications on disaster risk
reduction and management. A total of 6,800 map sheets were delivered,
of which 5,896 map sheets were completed and the remaining maps are
under final evaluation.
In 2015, the DENR, through the NWRB, approved a total of 692 water
permits applications, resolved 117 water use conflicts, decided 116 certificates of
public convenience (CPC) and other CPC-related applications, and
inspected/tested/sealed 65,056 water meters. In addition, 6,692 water
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
The DENR, through the National Water Resources Board, played a crucial
role in the efficient management of water resources from Angat Dam during the onset
of strong El Nino in the Philippines in the second semester of 2015.
A breakthrough technology was turned over to the NWRB under the project
“Establishment of an Integrated 3D GIS-Based Water Resources Management
Information System for the Provinces of Pampanga and Bulacan” or the Water GIS
Philippines Project, a Korean government-assisted venture. It provides real time data,
exact location, information, analysis and design of consumption pattern, spatial
simulation and selection of suitable water resources locations. Among the significant
features of the project is the monitoring of Ipo, Bustos and Angat Dams.
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
has accredited 78 TSPs. A total of 77 water utilities have engaged 21 ATSPs under
the program. Of these, 37 have completed the assistance, with the rest, still ongoing.
The SEP is the prescribed legal sustainable development framework for local
and national government agencies in Palawan. To ensure the conformity of all local
development plans and projects with the SEP framework, the integration of the
Environmentally Critical Areas Network (ECAN) into the local Comprehensive Land
Use Plans (CLUPs) is necessary. Three (3) municipalities were selected for
integration of ECAN into their respective CLUPs: El Nido, Taytay and Roxas. As part
of the integration, an ECAN Resource Management Plan (ERMP) was developed for
each municipality. These ERMPs will later be integrated into the formulated CLUPs
of the municipalities. Related to this, a guidebook entitled “Mainstreaming ECAN in
the Local Land Use Planning System: Framework and Methods” was drafted as guide
on the process of mainstreaming.
To assess the state of Palawan’s natural resources, the 2015 Updates of the
State of Environment of Palawan was published covering its priority resources: land
and forests, water, coastal-marine, biodiversity and human resources including
protected areas. It also highlights some of the fundamental environmental issues
confronting the province.
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
%
Program/Project/Activity TARGET ACCOMP REMARKS
Accomplishment
ANNUAL TO DATE ANNUAL
1. National Greening Program
1.1 Plantation Establishment
- Area planted (ha) 300,000 334,364 111%
- Seedlings planted (no.) 313,582,339
2. Land Disposition
- Patents issued
a) Agricultural
(no.) 74,911 78,503 105%
(ha) 65,100 61,855 95%
b) Residential
(no.) 58,221 58,064 100%
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
%
Program/Project/Activity TARGET ACCOMP REMARKS
Accomplishment
3.3 Establishment of Critical Habitats
- Draft DAO for critical habitat 12 13 108%
prepared (no.)
3.4 Wetland Conservation
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
%
Program/Project/Activity TARGET ACCOMP REMARKS
Accomplishment
- Technical assistance provided to
LGUs in proper closure and 1,348 1,578 117%
rehabilitation of open and controlled
dumpsites (no.)
- Supported MRFs (no.) 76 76 100%
8. Clean Air
- Sampling stations operated and 74 74 100%
maintained & calibrated (no.)
- Firms monitored (no.) 9,029 9,514 105%
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
LGUs have been assessed, recognized and given incentives for good local
governance, while optimizing citizen participation.
1. 96% of LGUs (73 provinces, 139 cities and 1,318 municipalities) and
36,506 barangays complying with the Full Disclosure Policy (FDP)
2. 254 LGUs (41 provinces, 28 cities and 185 municipalities) conferred with
the Seal of Good Local Governance (SGLG); SGLG was recognized as
12th place in the Open Government Awards (OGA) from 30 participating
countries showcasing active involvement in good governance
4. 663 kms. and 380 kms. local roads rehabilitated under the Special Local
Roads Fund (SLRF) and Provincial Roads Management Facility
(PRMF), respectively
Collaboration among LGUs, CSOs and DILG fostered to bring about shared
solutions to local poverty.
1. Provided safe and potable water for people in waterless LGUs and
communities:
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
• 971 of 2,815 water projects completed under the BuB Water Project
2. Helped forward the agenda that bring peace and development to conflict-
affected areas:
3. Helped build roads and other vital local infrastructures identified at the
grassroots level:
3. 1,470 patrol cars and various “move, shoot and communicate” gear and
equipment (radio, vests, armor) procured
10. 177 9mm pistol Taurus procured improving the firearms capability to 1:1 ratio
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
13. 1,174 complaints against PNP personnel acted upon (498 endorsed for summary
dismissal proceedings, 400 referred to the PNP for disciplinary authorities for
appropriated action, and 276 dropped, withdrawn or dismissed)
14. Continuous professionalization of the police, fire and jail officers thru the
conduct of 42,955 classes on various programs
1. Various systems and processes implemented within the Department and/or its
Attached Agencies, such as:
425
ANNUAL ACCOMPLISHMENTS FOR CY 2015
For the status of the Armed Forces of the Philippines (AFP) Modernization
Program, two (2) projects were completed under the Capability, Materiel and
Technology Development (CMTD) component of RA 7898 as of 30 June 2016. These
projects are the Refurbished UH-1 Helicopter under the Philippine Air Force (PAF) and
the PSG Security Operations Mobility System under the General Headquarters. In
addition, there are 25 ongoing projects as of June 2016. The variance of ten (10) under
the ongoing projects represents the two (2) completed projects and the eight (8) projects
which were terminated. The data on the other modernization components remain the
same from 2015 to 2016.
426
ANNUAL ACCOMPLISHMENTS FOR CY 2015
427
ANNUAL ACCOMPLISHMENTS FOR CY 2015
428
ANNUAL ACCOMPLISHMENTS FOR CY 2015
5 Electronic An automated facility on excise The eORB system for the Large Taxpayers
Official products that shall allow the cigarette & tobacco Service/LT
Registry Book manufacturers of excisable suppliers was rolled-out. Performance
(eORB)* products to electronically submit The BIR has conducted Monitoring
the ORBs. Allows to monitor the coaching & re-orientation to Program
submission and check entries to Taxpayers to access the Division
undercover discrepancies on system. Presently, there are
declarations of the Official twenty-nine (29) tobacco
Registry Book of business manufacturers and leaf
involved in tobacco, alcohol and tobacco dealers being
petroleum products. monitored by the BIR.
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
Source:
Project Management and
Implementation Service
8 Enhanced This project is for the Application MRCOS web application for Operations
Mobile Enhancement and Maintenance of encoding of Revenue Group/Collection
Revenue the MRCOS, and the need to Official Receipt Service/Collectio
Collection acquire more efficient and (ROR)/Official Receipt n Programs
Officers effective equipment that will (OR)/Acknowledgement Division
System likewise maximize the features of Receipt (AR) to Desktop PC
(MRCOS)* the MRCOS. was rolled-out to nineteen
(19) regions.
The application enhancement
shall include the following:
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
431
ANNUAL ACCOMPLISHMENTS FOR CY 2015
11 Exchange of This program seeks to make the On EOIR, three hundred Legal Group
Information BIR more aware of the benefits of (300) Revenue Examiners /Legal Service /
(EOI) EOI on Request (EOIR) in attended the training for International Tax
Program and collecting taxes, particularly, on auditors on October 28 and Affairs Division
the cross- border transactions. Since 29 and November 24, 2015 in
implementatio information on foreign-sourced Cebu and Makati Revenue
n of the incomes derived by taxable Regions.
Foreign residents are often declared on
Account Tax voluntary basis, the BIR can
Compliance obtain information from another
Act tax authority regarding such
income.
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ANNUAL ACCOMPLISHMENTS FOR CY 2015
15 Centralization The project will monitor and Launching of DPD of RR No. Operations
of Document oversee the establishment of the 3-Tuguegarao, Cagayan and Group /
Processing to Document Processing Divisions Orientation and Change Assessment
the Regional (DPD) in all Reveneu Regions. It Management Seminar was Service/Audit
Offices will also ensure that suitable conducted on June 10, 2015. Information, Tax
policies, guidelines and Exemption &
procedures are formulated and A total of fourteen (14) DPDs Incentives
implemented to standardize were established in the Division
returns processing and encoding following offices:
in all DPDs and promote more RR 2 – CAR
efficiency and effectiveness in its RR 3 - Tuguegarao, Cagayan
434
ANNUAL ACCOMPLISHMENTS FOR CY 2015
16 Accounts A web-based system that will This system was deployed to Operations
Receivable enable the establishment of the following offices: Group /
Management accurate Accounts 1. Selected Offices in the Collection
System Receivable/Delinquent Accounts National Office (ARMD, Service/Accounts
(ARMS) (AR/DA) database of the BIR Offices under the LTS, Receivables
across all offices for easy Offices under the Monitoring
monitoring/tracking and timely Enforcement and Division
generation of required Advocacy Service;
correspondences and reports. The 2. All RDOs and selected
system likewise provides divisions under Revenue
functionalities for online Region Nos. 5,6,7 and 8
generation of tax clearances (except island RDOs); and
required by taxpayers for bidding 3. Revenue Region Nos. 4
and other purposes, processing and 9 (Soft Launch)
and monitoring of installment
agreements, actions on application
for compromise Source: Collection Service/
settlement/abatement, the Accounts Receivables
Monitoring Division
enforcement of summary
remedies from issuance and
execution of WDL, as well as the
disposition/auction of seized
real/personal properties for
conversion into cash/revenues.
435
ANNUAL ACCOMPLISHMENTS FOR CY 2015
B. Conduct of issue-based on
VAT liabilities
A memorandum dated
August 28, 2015 of the
Commissioner was issued to
all Regional VATAG Heads
as regards the conduct of
issue-based audit on selected
VAT liabilities under VAP.
This aims to facilitate the
reporting of cases within the
prescribed 60 to 90-day
period. As its pilot
implementation, each RO is
required to conduct an issue-
based audit approach on ten
(10) out of thirty (30) cases
maximum workload.
C. Conduct of issue-based on
VAT liabilities
Regional VATAG (RR Nos.
5,6,7 and 8)
No. of Amount
Cases
Collection 1,670 1,586.05 M
Assessment 284 6,630.34 M
Total 1,954 8,216.39 M
LTS VATAG
No. of Amount
Cases
Collection 78 885.31 M
Assessment 9 1,939.12 M
Total 87 2,824.44 M
436
ANNUAL ACCOMPLISHMENTS FOR CY 2015
Source: PMIS/Collections
Service
18 eBIR Forms The eBIRForms was developed Several issuances were issued Operations
primarily to provide taxpayers such as: Revenue Regulation Group (Client
with an alternative mode of No. 5-2015 was issued on Support Service)
preparing and filing tax returns. January 9, 2015 regarding the / Information
Through the use of downloadable Amendment to RR 6-2014 Systems Group
eBIRForms Software Package and Imposition of Penalties (Information
(also known as the Offline for Failure to File Returns Systems
Package), taxpayers and Under the Electronic Systems Development and
Accredited Tax Agents will be of the BIR and Revenue Operations
able to fill-up tax returns offline Memorandum Circulars Nos. Service)
and submit it to the BIR through 12 to 22 and 26- 2015 for
the Online eBIRForms System. additional guidelines and
procedures.
437
ANNUAL ACCOMPLISHMENTS FOR CY 2015
21 Increase in This program aims to increase the Total No. of new registrants Operations
Taxpayer taxpayer base with minimal from January to December Group/Client
Database expenditure, thus, annually 2015 is 166,874 Support
(Registered increase the number of registered Service/Taxpayer
Taxpayers) taxpayers that are fully compliant. Service Programs
Increase in the number of & Monitoring
registrants can be attained thru Division
different initiatives like: massive Source: Client Support Service/
information campaign, taxpayer TSPMD
education, improvement in the
registration process, etc
438
ANNUAL ACCOMPLISHMENTS FOR CY 2015
Electronic The eDST is a secured web-based For the period January to Operations
Documentary system that allows taxpayers to December 2015. DST Group/Collection
Stamp Tax imprint / affix secured collection thru this facility Service
System (eDST) documentary stamps on taxable amounted to P33.938 Billion
documents, using off-the-shelf with 743 enrollees.
1200 dpi laser printer. It was
launched in October 2009 as a
tool through which the Bureau can
audit and monitor taxpayers' DST Source: Collection Service
payments and utilization, as well
as affixtures to taxable documents
through system generated reports.
Electronic An online facility via email where As of December 2015, the Operations
Complaint taxpayers can lodge their Bureau received a total of 49 Group/Client
(eComplaint) administrative complaints against complaints via email facility Support
BIR employees as well as against Service/Public
other taxpayers who do not issue Source: PIED Information &
official receipts or commit tax Education
fraud. Division
439
ANNUAL ACCOMPLISHMENTS FOR CY 2015
DEPARTMENT OF HEALTH
The National Health Insurance Program of the Philippine Health Insurance Corporation
(PhilHealth) covered 92 percent or 93.45 million principal members and dependents of the
country’s 2015 projected population of 101.45 million. Of this total coverage, 45.41 million
principal members and dependents were enrolled as national government sponsored
members as of December 31, 2015.
Notes:
The number of indigent members and dependents is based on the Listahanan database of Department of Social
Welfare and Development and is subject to further validation. The 2015 projected population of 101,449,681 is based
on the May 1, 2010 National Statistics Office Census.
Source: PhilHealth
PHILHEALTH BENEFITS
Expanded Z Benefit Package for Colon and Rectum Cancers
In 2015, PhilHealth expanded the coverage of the Z Benefit Package to include the treatment
and management of colon and rectum cancers.
For the entire treatment course of colon cancer, the package rate is Php150,000 for Stages I
and II (low risk), and Php300,000 for Stages II and III (high risk). PhilHealth also pays
Php400,000 for pre-operative clinical Stage I with post-operative pathologic Stages II-III
using the linear accelerator as mode of radiotherapy. The benefit package becomes
Php320,000 when cobalt is used as the mode of radiotherapy for the same stages.
440
ANNUAL ACCOMPLISHMENTS FOR CY 2015
For the entire treatment course of rectum cancer, PhilHealth pays Php150,000 for Stage I
(clinical and pathologic). Clinical stages II-III are covered at Php400,000 when the linear
accelerator as mode of radiotherapy is used and at Php320,000 when the cobalt mode of
radiotherapy is used.
Piloted in eight government hospitals in 2013, the POC enrollment program was continued
and expanded by PhilHealth in 2015. Class C-3 (near poor) and D (poor) non- members and
members with insufficient qualifying contributions who are confined in government
hospitals may be enrolled as health care institution/facility-sponsored members. Their
premium contributions are borne by the government facility, provided that they are certified
poor by the medical social worker at the time of admission. As of December 2015, a total of
366 health care facilities were participating in the program.
In the early part of 2015, PhilHealth launched an enhanced Primary Care Benefit Package or
“Tamang Serbisyo sa Kalusugan ng Pamilya” (TSeKaP). This expanded the Primary Care
Benefit 1 and the Primary Care Benefit 2 implemented in 2012 and 2014, respectively.
Included in TSeKap are drugs and medicines for ten common conditions that can be
managed at a primary care level: asthma, acute gastroenteritis, upper respiratory tract
infection, pneumonia, urinary tract infection, diabetes mellitus, hypertension, dyslipidemia,
deworming, and ischemic heart disease.
Because of the increased incidence of kidney diseases among Filipinos, PhilHealth has
expanded its coverage for hemodialysis from 45 to 90 sessions per year. With this
expansion, out-of-pocket expenses for dialysis treatment of PhilHealth members and their
qualified dependents are reduced considerably.
In 2015, the Department took steps to upgrade facilities to meet the Department of Health’s
licensure and PhilHealth’s accreditation requirements.
441
ANNUAL ACCOMPLISHMENTS FOR CY 2015
In 2015, the Department continued to deploy physicians, nurses, midwives, and other health
professionals to communities that needed them most. For the first time, dentists and medical
technologists were included in the deployment.
The year also saw the start of the two-year Public Health Associate Deployment Project.
Forty-four priority provinces were selected as focus geographical areas. In these areas,
public health associates were deployed to work on monitoring and evaluation mechanisms to
ensure timely and adequate logistical support for universal health care policy and program
implementation.
Health professionals were also sent to doctorless areas in identified fifth and sixth class
municipalities to support various programs such as the Accelerated Sustainable Anti-Poverty
Program, Whole of Nation Initiative, and Bottom-Up Budgeting, among others.
In 2015, the Department intensified its efforts to improve health outcomes among priority
vulnerable populations nationwide through the Universal Health Care High Impact Five (Hi-
5) strategy. The regional operations strategy has as its theme, “Sa Tuwid na Daan,
Kalusugang Tuloy-tuloy para sa Pamilyang Pinoy,” and focuses on the five critical areas of
maternal care, infant care, child care, HIV/AIDS, and service delivery network.
442
ANNUAL ACCOMPLISHMENTS FOR CY 2015
As part of the essential public health program for the achievement of MDG 4, the Expanded
Program on Immunization conducted a nationwide immunization campaign for infants in
2015. 83% of the targeted population fully immunized (Source: DOH).
Micronutrient Supplementation
Providing essential vitamins and minerals such as Vitamin A capsules and iron supplements
to children under five is a strategy against severe nutritional deficiencies.
443
ANNUAL ACCOMPLISHMENTS FOR CY 2015
Mass Deworming
In July 2015, the Department of Health together with the Department of Education
conducted Oplan: GoodBYE Bulate, a deworming program for Kinder to Grade 6 students.
Hi-5’s Reach and Innovative Desired Rational Scores intensified the Department’s efforts to
reach as many beneficiaries as possible and increase the number of fully immunized
children. With the poor vulnerable population as a priority, it focused on tracing defaulters
in vaccination and referred them to the different health services needed.
High impact breakthrough activities in regions nationwide were conducted to advocate for
(1) Tama, Sigurado, Sapat, Makabuluhang Information System (TSISMIS), a program to
ensure positive health outcomes for mothers through regular case monitoring of pregnant
women and defaulters, including provision of essential, accurate and timely information on
healthy practices; and (2) RAIDeRS, a program which seeks defaulters in breastfeeding
practices for counselling.
These activities were carried out in cooperation with officials and other health stakeholders
in local government units.
The MDG target for maternal mortality rate (MMR) in 2015 was 52 deaths per 100,000 live
births. The estimated MMR for the Philippines is 114. Through Hi-5, intensified efforts
were undertaken in the areas of advocacy, community involvement, male participation, and
women empowerment to improve this figure.
444
ANNUAL ACCOMPLISHMENTS FOR CY 2015
HIV/AIDS
Though HIV prevalence remains at less than 1.0 percent, DOH explored various approaches
to monitor HIV cases.
Tuberculosis (TB)
445
ANNUAL ACCOMPLISHMENTS FOR CY 2015
Rabies
Ten municipalities were declared rabies-free in 2015 in addition to the twenty three areas
reported in 2014. All of the 544,992 reported cases as of November 2015 were given post-
exposure prophylaxis against rabies. Efforts are now in place to reach the goal incidence rate
of 1.5 cases per million population by 2016.
Malaria
In 2015, 8,160 malaria cases were reported in the country, 57 of which were contracted
outside the Philippines. In the same year, the number of malaria-free provinces totaled 32.
These provinces reported no local malaria infection in the last five years and maintained
strong surveillance and response for the prevention of disease within their respective areas.
By the end of 2017, three more provinces are targeted to be declared as malaria-free. Also,
inter-regional collaboration centers have been established to support the efforts of regions
and provinces in achieving and sustaining their malaria-free status.
Dengue
Deaths from dengue cases remained very low at 598 deaths or less than 1 percent of
recorded dengue cases, equivalent to a case fatality rate of 0.30 percent. Dengue Tetravalent
Vaccine is now registered with the Philippine Food and Drug Administration and will soon
be available in the market. The vaccine is approved for the prevention of disease caused by
dengue virus serotypes 1, 2, 3, and 4 in individuals 9 to 45 years of age living in endemic
areas.
Filariasis
The National Filariasis Elimination Program continued with its intensified efforts to
eradicate filariasis by 2018. The number of filariasis-free provinces increased from 27 in
2014 to 33 in 2015. The latest additions to the list were the provinces of Maguindanao,
Zamboanga del Sur, Zamboanga Sibugay, Davao Oriental, Sarangani, and Agusan del
Norte.
446
ANNUAL ACCOMPLISHMENTS FOR CY 2015
Ebola
As of April 2015, no Ebola cases were reported in the country. However, precautions have
been taken through intensive screening and a mandatory 21- day quarantine of overseas
Filipino workers and travellers coming in from the three heavily affected countries with
widespread transmission: Guinea, Liberia, and Sierra Leone.
Issuances and advisories were issued by the Department on ebola virus disease (EVD).
Training was provided on both hospital and community management of EVD to ensure the
health and safety of the public, especially the healthcare providers who are directly exposed
to possible positive patient encounters. A total of 744 participants attended the training from
various institutions and organizations
Travellers are advised to seek immediate consultation at the nearest health facility once they
experience any symptoms of MERS-CoV.
The Department has also created Task Force MERS-CoV to heighten the awareness and
vigilance of Filipinos against the disease.
In February 2015, the Philippines reported its first laboratory-confirmed case of MERS-CoV
to the World Health Organization. The patient was admitted to the Research Institute for
Tropical Medicine and no other case has since been identified.
447
ANNUAL ACCOMPLISHMENTS FOR CY 2015
ISO Certification
As of December 2015, 45 out of 70 Department of Health hospitals were ISO certified.
7. Mariano Marcos Memorial Hospital and Medical 30. Saint Anthony Mother and Child Hospital
Center
8. Paulino J. Garcia Memorial Research & Medical 31. Baguio General Hospital and Medical
Center Center
9. Bataan General Hospital 32. Veterans Regional Hospital
10. Eversley Child Sanitarium 33. Talisay District Hospital
11. Jose B. Lingad Memorial Regional Hospital 34. Western Visayas Medical Center
12. East Avenue Medical Center 35. Tondo Medical Center
13. Corazon Locsin Montelibano Memorial Regional 36. Luis Hora Memorial Hospital
Hospital
14. Research Institute for Tropical Medicine 37. Dr. Jose Fabella Memorial Hospital
15. Bicol Medical Center 38. Batanes General Hospital
16. Mariveles Mental Hospital 39. Zamboanga City Medical Center
17. Bicol Sanitarium 40. Dr. Jose N. Rodriguez Memorial Hospital
448
ANNUAL ACCOMPLISHMENTS FOR CY 2015
The National Health Summit held on August 14, 2015, at Marriott Hotel in Pasay City
brought together local chief executives, health officers, and representatives of the non-
government and private sectors. The event which was co-sponsored by the European Union
recognized the support network needed for Hi-5 implementation. Department of Health
Secretary Dr. Janette Garin, Department of Education Secretary Brother Armin Luistro, and
Department of Interior and Local Government Manuel Roxas II signed a Memorandum of
Understanding for the provision of school- based barangay health stations and dental buses
to selected areas nationwide.
The Department of Health awarded exemplary provinces, cities, and municipalities with
cash prizes in recognition of their valuable contribution to the achievement of universal
health care. These local government units were conferred the awards of Excellence in
Kalusugan Pangkalahatan, Red Orchid, National Sandugo, and Disease-Free Zone. The
awarding ceremony was held at SMX Convention Center, Pasay City on February 20, 2015.
Forum 2015
For the first time, the P h i l ippine s hos te d the Global Forum of the Council on Health
Research for Development (COHRED). The four-day event held at the Philippine
International Convention Center from August 24 to 27, 2015, had as its theme, “People at
the Center for Research and Innovation for Health,” and as its hosts, COHRED, the
Department of Science and Technology, and the Department of Health. Participants included
executives from the three host institutions as well as representatives of academic institutions,
international agencies, and government and private organizations. Among the topics
discussed were emergencies and disasters, research and innovation, and food and nutrition.
449
ANNUAL ACCOMPLISHMENTS FOR CY 2015
Secretary of Health Dr. Janette Loreto-Garin represented the Philippines as a member of the
WHO Executive Board. The country was selected to serve for a three-year term from 2015
to 2018. The Executive Board functions as the implementer of the World Health Assembly’s
decisions and policies. It also provides technical advice and facilitates the assembly’s work.
National Barangay Health Workers Convention
Fifth Asia Pacific Economic Cooperation (APEC) High Level Meeting 5 on Health and
the Economy
The fifth APEC High Level Meeting 5 held at the Waterfront Hotel in Cebu City on August
30-31, 2015 gathered health ministers, as well as public and private stakeholders to discuss
the Healthy Asia-Pacific 2020 Roadmap. The group agreed that implementing the “Healthy
Asia Pacific 2020 Initiative” would mitigate threats to the Asia-Pacific Region’s people,
trade, and economic security.
450
ANNUAL ACCOMPLISHMENTS FOR CY 2015
451
ANNUAL ACCOMPLISHMENTS FOR CY 2015
2. Strategy Management. For 2015, the Department focused its efforts for the
Performance Governance System (PGS) Proficiency conferral of the
Department in October by ensuring that the proficiency elements are
satisfactorily complied with.
452
ANNUAL ACCOMPLISHMENTS FOR CY 2015
453
ANNUAL ACCOMPLISHMENTS FOR CY 2015
Disability (PWDs); and Care and Support Services for Persons Living with
human immunodeficiency virus (PLHIV).
d. Developed the project design and concept of eight (8) social technologies,
namely:
1) #StopChildPornph Project – ensures massive preventive approach to the
growing number of at-risk children and youth in the internet both offline
and online.
2) Strengthening and Empowerment of OFW Families Towards Family
Preservation
3) Support to Children in Need of Caregivers
4) Reporting System and Prevention Program for Elderly Abuse Cases
(ReSPPEC)
5) Intensive Juvenile Intervention for Children in Conflict with the Law
(IJI-CICL)
6) Community Action and Resources for Accessible, Better and Leverage
Environment (CARe-ABLE)
7) Development of the Child Development Service Manual (formerly Day
Care Service)
6. Supplementary Feeding Program. For the 5th Cycle School Year (SY) 2015-
2016 total of 1,584,591 day care children or 77.17% of the 2,053,383 targets
were provided with supplementary feeding during the period. The program
provides hot meals to children currently enrolled in LGU-run day care centers
and supervised neighborhood play for 120 days. It is implemented by school
year, thus, unserved beneficiaries for the current year will be served on the first
quarter of 2016.
455
ANNUAL ACCOMPLISHMENTS FOR CY 2015
Cavite (120 beneficiaries), and Pililla, Rizal (60 beneficiaries aged 3-6 years
old).
No. of Clients
Sector Residential Facilities Served
Reception and Study Center for Children (RSCC) 798
Haven for Children 210
Lingap Center 75
Nayon ng Kabataan 559
Children in Need
of Special Marillac Hills 241
Protection Home for Girls 800
(CNSP) Haven for Women and Girls 299
Non-Children Center:
Haven for Women 462
AMOR Village (Non-PWD) 52
Jose Fabella Center 891
Processing Center for Displaced Persons (PCDP) 2,558
Sub-Total 6,945
Regional Rehabilitation Center for Youth (RRCY) 1,481
Youth in Need of Non-Youth Center:
Special Nayon ng Kabataan 12
Protection AMOR Village 28
(YNSP)
Jose Fabella Center 469
Processing Center for Displaced Persons (PCDP) 3,349
Sub-Total 5,339
456
ANNUAL ACCOMPLISHMENTS FOR CY 2015
Table I, Continued
No. of Clients
Sector Residential Facilities Served
Seven (7) non-residential centers however served a total of 1,086 clients, where
991 PWD beneficiaries are being provided with vocational/ social rehabilitation
and skills training in 6 training and rehabilitation facilities. The INA Healing
Center served 100 grieving mothers, bereaved husband/wife and other family
members.
457
ANNUAL ACCOMPLISHMENTS FOR CY 2015
Table 2, continued
No. of Clients
Sect Non-Residential Facilities
Served
or
Women in Especially
Difficult Circumstances INA Healing Center 100
(Grieving Mothers)
TOTAL 1,091
10. Alternative Family Care Program. With the enactment of the Domestic
Adoption Act (RA 8552); Issuance of Certification Declaring a Child Legally
Available for Adoption (CDCLAA) or RA 9523; and the Foster Care Act (RA
10165), the Department facilitates the review and processing of documents of
children for issuance of CDCLAA, inter- regional foster care matching, issuance
of inter-country adoption (ICA) clearance and manages the foster care program.
It oversees the implementation of foster care services and monitors the
movement of cases of children identified for adoption or foster care in
residential care facilities of the Department, including NGO-Child Caring
Agencies nationwide. Under this program, two (2) services are being delivered
by the DSWD:
458
ANNUAL ACCOMPLISHMENTS FOR CY 2015
Total
Region Issue 13-18
Normal / Healthy
years years years old
CDCL and
Foster-Adopt
Surrendered
Foundling above
Regular
Female
Male
I 13 8 2 3 - 12 1 7 6 7 3 2 1 10 3
II 16 7 6 3 10 4 2 6 10 8 7 1 - 15 1
III 26 11 9 6 12 14 - 9 17 12 10 3 1 23 3
IV-A 119 41 32 46 88 28 3 68 51 46 26 35 12 107 12
IV-B 17 15 2 - 15 1 1 9 8 7 8 2 - 14 3
V 15 7 4 4 12 3 - 4 11 12 3 - - 14 1
VI 55 42 10 3 21 32 2 31 24 24 19 10 2 52 3
VII 72 43 10 19 41 30 1 39 33 33 19 13 7 65 7
VIII 22 19 2 1 7 14 1 9 13 7 10 4 1 21 1
IX 6 3 1 2 2 4 - 3 3 3 3 - - 6 -
X 21 15 5 1 7 12 2 10 11 11 6 3 1 21 -
XI 42 26 7 9 24 16 2 24 18 31 6 5 - 37 5
XII 8 6 1 1 4 4 - 8 - 4 4 - - 6 2
CARA 10 6 - 4 - 6 4 4 6 5 2 2 1 9 1
GA
CAR 18 8 9 1 15 2 1 12 6 9 3 3 3 14 4
NCR 227 86 75 66 177 41 9 124 103 109 63 38 17 185 42
Total 687 343 175 169 435 223 29 367 320 328 192 121 46 599 8
8
b. Foster Care Service. A total of 1,723 children were under foster care: 321
children were from the DSWD Center/Residential Care Facilities and 1,402
were placed to licensed foster parents by the Social Welfare and
Development (SWAD) Team, LGUs and NGOs.
There are at present 1,642 licensed foster parents, assessed by the DSWD-
SWAD, others are from Child Placing Agencies and the rest are from the
LGUs.
459
ANNUAL ACCOMPLISHMENTS FOR CY 2015
The OSYs are organized through Pag-Asa Youth Association of the Philippines
(PYAP) with 73,445 members with 7,454 federations.
12. Recovery and Reintegration Program for Trafficked Persons (RRPTP). The
RRPTP is a comprehensive program that ensures adequate recovery and
reintegration services provided to trafficked persons. A total of 2,268 trafficked
persons were assisted by DSWD which is 151.20% of 1,500 target. Comprehensive
package of services to trafficked persons and their families include rescue, counselling,
financial assistance, skills training, auxiliary services, temporary shelter and legal
assistance.
460
ANNUAL ACCOMPLISHMENTS FOR CY 2015
15. Bottom-Up Budgeting. Pilot tested in 2013 and now on its 3rd cycle, the
Bottom-Up Budgeting (BUB) Process is an approach in preparing the budget
proposals of line agencies, taking into consideration the development needs of
cities/ municipalities as identified in their local poverty reduction action plans
that shall be formulated with strong participation of the basic sector organization
and other civil society organizations at the grassroots level.
461
ANNUAL ACCOMPLISHMENTS FOR CY 2015
462
ANNUAL ACCOMPLISHMENTS FOR CY 2015
463
ANNUAL ACCOMPLISHMENTS FOR CY 2015
464
ANNUAL ACCOMPLISHMENTS FOR CY 2015
Overall, the total grant funds accessed amounted to Php 231.1 Million which
focused on the following:
a. Support to Pantawid Pamilya processes and operations and assessment of
behavioral and social outcomes of the Program;
b. Support to the DSWD convergence strategy;
c. Capability building on program management, monitoring and evaluation,
theory of change, and risk management;
d. Policy formulation and action research for Social Protection; and
e. Disaster response operations.
465
ANNUAL ACCOMPLISHMENTS FOR CY 2015
466
ANNUAL ACCOMPLISHMENTS FOR CY 2015
In view of its strategic alliances with the Public Attorney’s Office (PAO) which
seeks to provide free legal assistance to qualified beneficiaries, workshops
capacitating PAO lawyers were initiated in Quezon City, Cebu City and Davao
City. Lawyers and selected legal personnel provided legal counseling and
referrals to walk-in clients and answered inquiries received through telephone,
electronic and snail mails.
5. Procurement. For CY 2015, the DSWD was able to process 2,613 contracts
amounting to Php 682,936,960.36 which covers mandatory services/utilities,
food and non-food relief supplies and materials, consulting services, ICT
services, board and lodging and equipment outlay.
467
ANNUAL ACCOMPLISHMENTS FOR CY 2015
3. Plan Review and Formulation. The results of the mid-term review of the
2nd National Plan of Action for Children (NPAC) was approved. It presents
strategic directions for the 3rd National Plan of Action for Children for its
members/partners consideration and appropriate action. Likewise, an Inter-
agency Committee on Children in Armed Conflict (IAC-CIAC) Action
Planning was conducted to develop a comprehensive program framework
relative to the strategic NPAC goals and corresponding programs/services.
468
ANNUAL ACCOMPLISHMENTS FOR CY 2015
and the implementation of the 2nd NPAC. The Council has conducted the
Assessment of the Communities of Practice on Child-Friendly Local
Governance. The assessment sought to generate insights and lessons learned
from the CoP LGUs, assess and evaluate the different components of the
CoP-CFLG (objectives, processes, and key actors), and identify key action
points and recommendations. A total of 56 cases/incidents of grave child
rights violation had been reported and was coordinated by the CWC with the
IAC-CIAC.
The engagement with the DILG to include the establishment of PDAO and
the issuance of PWD IDs by LGUs as indicators in the 2016 Seal of Good
Local Governance (SGLG); with the DOH, the World Health Organization
(WHO) and groups representing different types of disabilities in coming up
with a revised eligibility criteria for the issuance of a PWD ID; engagement
with DSWD & WHO on KALAHI CIDDS Standard Community
Empowerment activity where accessibility issues will be given attention
during community consultation to ensure meaningful participation of
PWDs; coordination with the Department of Transportation and
Communications on the proposed Manila-Quezon City Corridor
Improvement Project to incorporate the concerns of the PWD sector and key
stakeholders to the detailed engineering plan of the project.
470
ANNUAL ACCOMPLISHMENTS FOR CY 2015
92
100
40
50 29
19 16
5
0
0-2 yo 2-4 yo 4-6 yo 6-8 yo8-10 yors and above
471
ANNUAL ACCOMPLISHMENTS FOR CY 2015
c. 231 new cases of children were given ICA Clearance by the DSWD.
d. 297 children were awaiting matching during the semester, 176 or 59%
were matched within the timeline and 141 or 80% of the matched
children were accepted, 186 were entrusted to their Prospective
Adoptive Parents.
f. 194 Adoption Decrees were received during the semester in review. The
Adoption Decrees received during the year were for the children whose
placement occurred from 2012-2014.
472
ANNUAL ACCOMPLISHMENTS FOR CY 2015
100
48 49
36 27
50 15 6 9 4
0
Europe USA Canada Asia Pacific
1Q 2Q
2. Budget & Expenses. At the end of the 1st Semester of CY 2015, the ICAB
operated on a total budget of Php44,059 Million which was derived from the
Regular Allotment (RA 10651) of Php14,611 Million and P28,547 Million
from use of income per Section 13 of RA 8043
D. Juvenile Justice and Welfare Council (JJWC). The Juvenile Justice and
Welfare Council (JJWC) is a policy-making, coordinating, and monitoring body
that promotes and protects the rights of children at risk and children in conflict
with the law under a restorative justice and welfare system.
2. There were 8 national policies, plans and programs that has been developed,
issued, disseminated, and updated. 11 policies were also issued by the
RJJWCs
3. There were a total of 6,171 LGUs with local juvenile intervention programs.
Data is based on the monitoring of DILG, a member agency of the JJWC
tasked to monitor the compliance of LGUs to RA 9344 as amended,
specifically to monitor LGUs implementation of the provision of the law to
develop the CLJIP.
473
ANNUAL ACCOMPLISHMENTS FOR CY 2015
474
ANNUAL ACCOMPLISHMENTS FOR CY 2015
By Sector, the Road Sector accounts for the highest collection of Php23.90 Billion (35.36%)
followed by the Civil Aviation Sector of Php18.75 Billion (29.70%) then by the Maritime Sector of
Php16.97 Billion (23.78%). The Rail Sector contributed Php6.40 Billion (11.14%) while the DOTC
Central Office shared Php 18.57 Million (0.02%) of the total revenue collection.
Presented herewith are the revenues by Sector and by Agency of the Department of Transportation
and Communications (DOTC).
Refer to the attached Figures (Pie Chart and Bar Graph) showing the percentage share of each sector
to the total Revenue generated by the Department.
MARITIME SECTOR
PPA 13,197.88 11,783.42 12.00
CPA 1,521.51 1,220.87 24.63
MARINA 983.73 713.66 37.84
PCG 1,268.11
PMMA( No Revenue Collection)
SUB TOTAL 16,971.23 13,717.95 23.72
RAIL SECTOR
LRTA
Line 1 2,289.52 2,695.95 (15.08)
475
ANNUAL ACCOMPLISHMENTS FOR CY 2015
476
ANNUAL ACCOMPLISHMENTS FOR CY 2015
OTC Coordination/Facilitation of
Promotional and Briefing Activities 49 35 40.00 15 226.67
TC Application for Accreditation 53 60 (11.67) 25 112.00
Issuance of Certificates for TC
Accreditation 32 54 (40.74) 25 28.00
Coordination/Facilitation of CETOS
& variousTrainings and Seminars 247 200 23.50 170 45.29
Conduct of Financial Mgt. Assistance 9 21 (57.14) 10 (10.00)
Inspection of TCs 91 69 31.88 65 40.00
Issuance of Certificate of 286 276 3.62 200 43.00
Good Standing
% of notices issued to the toll operators for the 0.82 0.70 17.10
non-compliance with the O & M Manual /PS
w/in 7 days after inspection
477
ANNUAL ACCOMPLISHMENTS FOR CY 2015
PI 2-Enforcement (Qlty.)
% of traffic violations detected by TRB 0.47 0.5 -6.0%
against the total nos. of apprehensions
recorded by TO.
Timeliness
% of notices issued to toll operators for non- 1.00 0.70 0.30
apprehensions of motviolation of the report.
478
ANNUAL ACCOMPLISHMENTS FOR CY 2015
MIAA Revenue reported (January to October for 2014 and 2015) only.
MARITIME
PPA
No. of Shipcalls (000) 394.91 333.82 18.30
Passenger Carried (millions) 62.66 54.60 14.75
Cargo Thoughput (MMT) 228.83 210.17 8.88
Rate of Return on Revalued Asset (%) 18.48 19.89 (7.09)
Operating Ratio (%) 37.10 36.07 2.86
Capital Projects (%) 51.96 64.00 (18.81)
Repairs & Maintenance (%) 78.06 80.00 (2.43)
Volume of Silts dredged (millions cum.) 0.79 0.04 1,875.00
Revenue (millions) 13,197.88 11,783.42 12.00
CPA
No. of Shipcalls 110.36 108.94 1.30
Passenger Carried (millions) 18.34 16.31 12.45
479
ANNUAL ACCOMPLISHMENTS FOR CY 2015
480
ANNUAL ACCOMPLISHMENTS FOR CY 2015
Monitoring
No. of vessels, sites and facilities monitored and/or 10,785 10,810 2
inspected with reports issued
% submitted reports that resulted in the issuance of violation 0.48% 0.12% (0.36%)
reports and penalties imposed
% of sites that have been inspected more than twice in the 36% 10% (26%)
last 2 years
Enforcement
No. of violations or complaints acted upon and reports 390 2 (388)
issued
% of vessels persons and facilities w/3 or more recorded No data No data No data
violations in 3 years
% of detected violations that are resolved or referred for No data 0.12 No data
prosecution w/in 5 wkg. days
Line 2
Ridership (Millions) 62.21 72.85 (14.60)
AGENCY INDICATORS ACTUAL 2015 ACTUAL 2014 % INC./(DEC)
Peak-Hour LRV Trips 43 45 (4.44)
Load Factor (%) 53.96 59.11 (8.71)
Fairbox Ratio 1.44 1.00 44.00
Revenue Collection (Millions) 1,322.81 1,024.93 29.06
MRT
Passengers Carried (Millions) 118.16 167.82 (29.59)
Passengers-Kms (000) 1,108,616 1,560,717 (28.97)
Load Factor % 68.92 91.49 (24.67)
Ave. Trains Dispatched/Day 14 18 (24.09)
Revenue Collection (Millions) 2,325.37 2,030.07 14.55
(Rail & Non-Rail)
PNR
Passenger Carried (Millions) Total 19.18 24.67 (22.24)
Bicol Express Service (Tutuban-Naga)*
Metro Manila Commuter Srvcs.(MMCS) 18.74 24.20 (22.58)
Bicol Commuter Service (BCS) 0.45 0.47 (5.11)
Passenger-Kms (000) Total 336,034 434,862 (22.73)
Bicol Express Service
Metro Manila Commuter Srvcs.(MMCS) 324,980 424,770 (23.49)
Bicol Commuter Service (BCS) 11,055 10,092 9.54
Load Factor (%)
Bicol Express Service
Metro Manila Commuter Srvcs.(MMCS) 70.12 73.08 (4.05)
Bicol Commuter Service (BCS) 52.89 60.89 (13.14)
Ave. Train Dispatched/Day Total 53 60 (11.59)
Bicol Express Service
Metro Manila Commuter Srvcs.(MMCS) 49 56 (12.94)
Bicol Commuter Service (BCS) 4 4 7.50
Train Run (Trips) Total 15,499 21,785 (28.85)
Bicol Express Service
Metro Manila Commuter Srvcs.(MMCS) 13,934 20,363 (31.57)
Bicol Commuter Service (BCS) 1,565 1,422 10.06
Revenue (Rail & Non-Rail Income ) 450.62 674.20 (33.16)
(Millions)Tot
Railway (Operating Rev.) 244.77 313.80 (22.00)
Bicol Express Service (Tutuban-Naga)* 0.00 0.00
Metro Manila Commuter Srvcs.(MMCS) 235.52 305.04 (22.79)
Bicol Commuter Service (BCS) 9.24 8.76 5.52
Non Rail Income 205.86 360.40 (42.88)
Note:PNR- No data for Bicol Express Service due to suspension of operation starting Oct. 26, 2012 due to
damaged rail tracks caused by typhoons "Reming and Melinyo". Metro South Commuter or Metro
Manila Commuter Service (MMCS) operations was suspended on May 5, 2015 due to derailed train
and operations resumed on July 23, 2015. Additional Service of CS routing Naga-Legaspi
commenced on July 23,2015.
MRT - 2015 & 2014 revenue includes (rail & no n-rail income). The 2014 decrease of the revenue
can be attributed to the wear & tear of the tracks in the later part of 2014, thereby reducing the
number of loops(trips)
LRTA Line 1-Privatized as of Sept. 12, 2015. LRMC provided the data for LRT Line 1 until Dec.
31, 2015.
LRTA Lines 1& 2 & MRT3 increase in revenue collection due to fare hike effective Jan. 4, 2015.
LRTA Line 2-Implemented the " One Ticketing System" on July 20, 2015, while LRTA
Line1implemented on August 16, 2016.
482
ANNUAL ACCOMPLISHMENTS FOR CY 2015
Airport Projects - Out of the total of 139airport projects implemented under CY 2010-2015
Infrastructure, only 41 (29.50%) airport projects were completed; 19 (13.67%) on going; 36
(25.90%) under BAC/contract process; 6(4.32%) under detailed engineering, 23(16.55%)
implemented thru a MOA and 14(10.07%) were suspended/deferred.
Port Projects - There are 160 port projects implemented from CY 2011 -2015. Of this total , 78
port projects were completed; 22 are on-going; 9 under BAC/contract process; 40 implemented
through a MOA and 11 were suspended/deferred.
Building Projects- A total of 25 building projects implemented, of which 20 (80%) are already
completed; 3 are on going; 1 under BAC/ contract process and 1 are suspended/deferred.
KBK Toilet Facilities Improvement Projects- To construct and rehabilitate a total of 1,008
public toilets at the airports train/ rail stations as well as frontlines of DOTC sectoral offices and
attached agencies and corporations. Status of the projects – 83.98% complete based on the
total cost of the project as shown below:
Southwest- PRA lot along coastal Road Paranaque City(2.8 has.)– Pre-construction activities
and procurement of Independent Consultant on-going;
South terminal - FTI Compound along SLEX, Taguig City (5.57 has.) - Contract for the project
is expected to be signed in January 2016;
North Terminal - Three (3) possible locations are being considered: Veterans memorial Medical
Center, Manila Seedling Bank at corner EDSA and Quezon Ave., and National Housing
483
ANNUAL ACCOMPLISHMENTS FOR CY 2015
Authority property near Trinoma Mall, Quezon City -Feasibility Study undergoing review.
484
ANNUAL ACCOMPLISHMENTS FOR CY 2015
b. Completion of Runway Extension, Const. of VPA, Security Fence, CHB Perimeter Fence,
drainage system, hill obstruction removal, const. of pedestrian gate, vehicular gates – 100%
complete. Subject for liquidated damages due to delays.
16. Naga Airport Development Project -Expansion of Apron – Completed 21 January 2014.
25. Azagra Feeder Port (San Fernando, Romblon)(Const. of reinforced concrete pier and
provision of mooring bollards –On going with 87.27% against 100% as scheduled,
delayed by 12.73%.
26. Vinzons Port (Calaguas Is., Cam Norte) -Construction of Causeway – Completed 10
October 2014, Ahead by 24.80% of the target completion. Target completion date is 10
November 2014.
28. Sabang Port (San Jose, Cam Norte)- Construction of Back-up Area and Terminal
Building– Completed 25 April 2014.
486
ANNUAL ACCOMPLISHMENTS FOR CY 2015
29. San Vicente Port (Caramoan, Cam. Sur) -Construction of reinforce concrete pier –
Completed 19 March 2015.
30. Pilar Port (Sorsogon) - Extension of reinforce concrete pier – Completed July 2014.
31. Cagban Jety Port (Aklan) - Extension of reinforce concrete pier – The project is 41.20%
complete. Suspended since 18 June 2014 due to V.O No. 1 .
32. Sta. Fe Port (Bantayan Is., Cebu) -Construction of reinforce concrete Pier with Roro
Ramp – Recommended for contract termination.
- Dipolog Airport (P24.650M) - Suspended since 21 July 2014 due to ongoing slope grade
correction @ runway 20 and Apron expansion projects;
- Cotabato Airport (P14.150M) - Work suspended since 22 Sept 2014 due to pending
approval of the permit to enter/site possession. Variation Order to be charged against CY
2015 allocation was prepared due to contracted items were found insufficient based on
actual site layout.
- Ozamis Airport (55.350M) - a)Air Lighting Systems – Work suspended since 23 Sept. 2014,
due to runway widening project which was completed 30 September 2015. However, the
proposed runway extension for the airport may result for another suspension.
- Roxas Airport (55.950M) - Air Lighting Systems –Suspended since 10 March 2015, pending
approval of the permit to enter/site possession.
- Tuguegarao Airport ( P48.052 M) -Suspended since 10 March 2015, due to pending
compliance to the standard requirements of the runway and taxiway and approval of
Variation Order for the restoration of damaged and stolen runway lights and accessories.
35. PNR Integrated Luzon Railway Project (The project shall cover the existing railway
corridor from San Fernando, La Union to Metro Manila and Metro Manila to
Legaspi, Albay including spur lines from Tarlac to San Jose, Nueva Ecija and
Calamba City , Laguna to Batangas). It will also cover potential extension line from
San Jose, Nueva Ecija to Cagayan in the north; as well as Legaspi City, Albay to
Sorsogon in the south.
- Feasibility Study - completed.
- Consultancy Services – NTP issued 11 September 2015
- ROW/Land Acquisition - Acquired 227,072.50 sq.m (89.68%) of the required 253,203.50 sq.m
of private and public lots for the ROW. Balance is under negotiation/expropriation. For
issuance of NOA and NTP.
ROW. Balance is still under negotiation. For issuance of NOA and NTP.
37. LRT Line 2 –East (Masinag) Extension – P9,760.000Million (Design and construction
of the 4.19 km eastern extension of the existing LRT Line 2 from Santolan Station at
Marcos Highway and terminating at Masinag Junction)
- DED and Construction Supervision (Consultancy Services) –Detailed Engineering Design for
viaduct already completed. On-going construction supervision and DLP assistance for Package
1 and assistance in tendering for Package 2.
- Civil Works: Two stations and viaducts:
Package 1 –Const. of Elevated Guideway/Viaduct for the extension of the existing LRT Line 2
System by 3.934 km from the existing station. - Construction ongoing. Bored piles completed
from Pier 65 to Pier 90.
Package 2 – Construction of two (2) additional stations one (10 in front of Robinson’s place
Metro East (Cainta) and at Masinag Junction in Antipolo City). Bid opened on 04 December
2015, under evaluation by TWG -BAC
Lot 2 – Upgrade of Ancillary System – Submission and opening of of bids was postponed until
further notice. MRTA to undertake the procurement;
Lot 3 – Upgrade of Signalling System – Contract awarded to Bombardier Transportation Signal
Ltd Existing local control system will be replaced with EBI Screen 900 within 7 years;
Lot 4 – Procurement of Consultancy Services – NOA signed on 12 September 2014. Under
contract preparation.
40. Davao Port Development Project (P4,046.000 Million) – Pre-bid conference held on 26
October 2015. Bid proposals for submission in January 2016.
41. Central Roll-On Roll-Off (RORO) Spine (P56,500.000 Million) – For procurement of
Consultants to conduct pre-investment studies.
Consultancy Services:
Phase 1 - Detailed Engineering Design (DED) and Preparation of Bidding Documents for the
Engineering, Structural, Civil, Architectural, Electrical and Mechanical Designs.- NOA received
on 22 April 2015. NTP issued on 13 May 2015. DED commenced on 27 May 2015. Draft
Preliminary and Basic Design submitted on 29 September 2015 for DOTC approval.
Phase 2 - Supervision of the transit way and the support infrastructure during the construction. –
Technical Support :Opening of bids on 21 Sept. 2015, Technical proposal are under evaluation.
Social Management: Request for Expression of Interest (EQI) for Consulting Services for the
updating and implementation the Social Management Plan re-advertised on 24 July 2015.
Civil
th
Works: Procurement to start 4 Quarter 2015.
44. DOTC Road Transport IT Infrastructure Project Phase 1 (P3.4 Billion) - Development,
supply, installation, implementation, service and maintenance of the information and
communication technology (ICT) system of the LTO for its licensing and vehicle
registration functions - Suspended indefinitely due to TRO issued by the Mandaluyong
Regional Trial Court.
46. LRT Line 1 & 2 Rehabilitation Project – (P 6,241B) –Approved - On-going (P14.541B)
–Revised
Line 1: Systematic Rail replacement - 8,714 m track length installed rails. Replacement of Anchor
Bolts:- 58.85% completed ahead of schedule.
Line 2: Upgrading of Digital Trunk Radio System –ahead of schedule with approved contract for
contract for the reduced quantity of radio. Repair of Unbonded concrete plinths at mainline
- Phase 1 - substantially completed on 06 June 2015. Restoration/upgrading of air-
conditioning system ongoing.
489
ANNUAL ACCOMPLISHMENTS FOR CY 2015
2. DOTC Road Transport IT Infra Project (P3.4B) –Opening of bids was scheduled on
May 12, 2014 was suspended due to TRO issued by the Mandaluyong RTC.
- Consultancy Services (For the supervision of the Civil and Electromechanical Works) – NTP
issued on 11 September 2015.
- ROW/Land Acquisition – Acquired only 89% of the total area of 253,203.50 sq.m of private
and public lots for the ROW. Balance is under negotiation /expropriation. For issuance of
NOA and NTP. The court issued a writ of possession to the affected property in Cavite.
5. LRT Line 2 East (Masinag) Extension (P9.7B) Million (Design and construction of the
4.19 km eastern extension of the existing LRT Line 2 from Santolan Station at Marcos
Highway and terminating at Masinag Junction)
- DED and Construction Supervision – Detailed Engineering Design for viaduct already
completed. On-going construction supervision and DLP assistance for Package 1 and
assistance in tendering for Package 2.
Civil Works:
7. Metro Rail Transit Line 7 (MRT 7) – Detailed Engineering will commence upon the
completion of the selection for EPC Contractor
11. Regional Airport Operation and Maintenance (Bacolod, Iloilo, Davao, New Bohol,
Laguindingan Airport) - Approved by NEDA Board. On going pre-qualification
evaluation. Opening of bids in January 2016.
13. Davao (Sasa) Port Development Project –(-P4.05 Billion) – Bid proposals for
submission in January 2016.
14. Central Roll-on Roll_Off (RORO) Spine –(P56.5 Billion) – Procurement of Consultants
to conduct pre-investment studies for the feasibility study.
The DOTC projects are concentrated on the major gateways leading to and from the venues of the
meeting. Below are the listing of 2015 APEC Summit and their corresponding scope of work and
status:
Attached Agencies
Cebu Port Authority (CPA) – 37 port projects were implemented; 16 completed; 5 on going; 9
under procurement process 5; under detailed engineering and 2 deferred.
Civil Aviation Authority of the Philippines (CAAP) – It has a total of 136 airport projects, of
which 7 completed; 10 on going; 17 Under BAC/contract process; 101 under detailed engineering
and 1 suspended.
Philippine National Railways (PNR) - It has 5 on going projects, that include the Reopening of
the Bicol Line, Rehabilitation of the Alabang to Calamba line, Rehabilitation of Bridges and
Station Building, Track works and Construction Maintenance Depots and Rehabilitation/
Reconstruction of Main Line South.
A total of 149 locally-funded projects were accepted as end of October 2015 consisting of 113
airports, 27 ports and 9 LTO/LTFRB projects. On the other hand, 149 projects were inspected
which still remain unaccepted due to non-submission of required documents prior to
recommendation for acceptance.
492
COMMISSION ON AUDIT
KEY OFFICIALS
COMMISSION PROPER
MICHAEL G. AGUINALDO
Chairperson
JOSE A. FABIA
Commissioner
ISABEL D. AGITO
Commissioner
ASSISTANT COMMISSIONER
DIVINIA M. ALAGON
SABINIANO G. CABATUAN
LOURDES M. CASTILLO
SUSAN P. GARCIA
ALEXANDER B. JULIANO
CARMELA S. PEREZ
MANOLO C. SY
LUZ L. TOLENTINO
ELIZABETH S. ZOSA
KEY OFFICIALS
Cluster 1
Marietta M. Lorenzo - Director IV
Adela L. Dondonilla - Director III
Cluster 2
Adelina L. Ancajas - Director IV
Cluster 3
Martha Roxana C. Sese - Director IV
Villa DJ. Bernaldo - Director III
Cluster 4
Irma S. Besas - Director IV
Michael R. Bacani - Director III
Cluster 5
Cecilia B. Camon - Director IV
Sofia C. Gemora - Director III
Cluster 6
Cora Lea A. Dela Cruz - Director IV
Aurora A. Ebora - Director III
Cluster 7
Rizalina Q. Mutia - Director IV
Fatima V. Bermudez - Director III
Cluster 8
Ma. Mileguas M. Leyno - Director IV
Maribeth F. De Jesus - Director III
GOVERNMENT ACCOUNTANCY SECTOR
Office of the Assistant Commissioner
Lourdes M. Castillo - Assistant Commissioner
Editha M. Ramirez - State Auditor V
Luisa S. Nadonga - Supervising Administrative Officer
Maricel S. Ampoc - Administrative Officer II
Benjie D. Baturi - Administrative Aide VI
Magdalena M. Gaviola - Administrative Aide IV
General Accounts Services - National II Public Debt and Miscellaneous Accounts Services
Thelma F. Panganiban - State Auditor V Marilyn C. Bibat - State Auditor V
Narcisa S. Dela Rosa - State Auditor III Elmer M. Grande - State Auditor IV
Ma. Corazon D. Eguia - State Auditor II Visitacion T. Corpuz - State Auditor II
Jane L. Maramag - State Auditor II Jose Jayson L. Medel - State Auditor I
Rodel Joseph Y. Navarro - State Auditor I Joseph Emmanuel I. Romero - State Auditing Examiner II
Earvin John R. Bote - State Auditing Examiner II Luthor Ace C. Villalva - State Auditing Examiner II
Erwin C. Santos - State Auditing Examiner II Jeline G. Esase - Computer Maintenance Technician I