Republic of the Philippines

DEPARTMENT OF EDUCATION
Region X
Division of Misamis Oriental
BALIWAGAN SENIOR HIGH SCHOOL
ROSEMARIE E. MAGCANTA January 31, 2019
State Auditor III / Audit Team Leader
Commission on Audit
Department of Education
Division of Misamis Oriental

Madam:
Transmitting herewith are copies of Liquidation Reports of Various Schools from Balingasag South District, to wit;

Cash Advance Remarks

Amount
No. Name School District Period Covered ADA/ Check # Date Liquidated Per
Current Cash School This
Previous Balance Previous
Advance Report
1 MARILYN A. ABAN BALIUWAGAN SHS BALINGASAG SOUTH 5,000.00 20,000.00 10,000.00 ü
5,000.00 20,000.00 10,000.00

Respectfully,

ANGELITA S. RANALAN
Division Accountant

Page 1
 REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF EDUCATION

REGION X
DIVISION OF MISAMIS ORIENTAL

LIQUIDATION SUMMARY LISTING OF MOOE CASH ADVANCES

Reference No. January 2019 001

Semi-
Semi- Semi- Expendable Semi-
Repairs & Due to BIR - Due to BIR - Due to BIR -
Repairs & Repairs & Postage & Expendable Expendable Machinery & Expendable TOTAL Due to BIR - TOTAL
CASH Office Janitorial Other General Maintenance - Insurance Printing and Rent / Lease Final Expanded Expanded CASH
Travel Training Food Supplies Medicines Water Electricity Telephone Internet Maintenance - Maintenance - Fidelity Courier Machinery & Machinery & Eqpt.: Machinery & EXPENSES Final VAT
ADVANCE Supplies Services Services Furniture & Expenses Publcat'n Expenses NONVAT VAT - VAT - Goods DUE TO BIR TOTAL ADVANCE
MONTH CHECK / Sch Bldg Machinery Services Eqpt.: Office Eqpt.: ICT Disaster Eqpt.: Fur. & PER (5%) PER PAYMENTS
No. NAME SCHOOL DATE Fixtures (3%) Services (2%) (1%)
COVERED ADA # Eqpt Eqpt Response Fixture SCHOOL SCHOOL
Eqpt.
Previous Bal 50201010 50202010 50203010 50203010 50203070 50204010 50204020 50205020 50205030 5021203000 50212990 50213040 50213050 50213070 50215020 50215030 50299020 5020501000 5020321002 5020321003 5020321008 5020322000 50299050 2020101004 2020101003 2020101002 2020101001 Current Bal

CR DR DR DR DR DR DR DR DR DR DR DR DR DR DR DR DR DR DR DR DR DR DR DR DR CR CR CR CR CR DR CR

1 MARILYN A. ABAN Baliwagan SHS JANUARY 01/30/19 217,003.43 30,000.00 94,029.00 13,175.43 2,999.00 35,500.00 13,300.00 28,000.00 217,003.43 6,657.18 3,345.00 890.83 1,892.58 12,785.59 217,003.43
- - - -

- - - -

- - - -
- - - -

- - - -

- - - -
- - - -

- - - -

- - - -
217,003.43 - 30,000.00 94,029.00 - - - 13,175.43 - 2,999.00 - - 35,500.00 13,300.00 - - - 28,000.00 - - - - - - 217,003.43 6,657.18 3,345.00 890.83 1,892.58 12,785.59 - -

Prepared by: Checked by: Posted by:

NAME OF DISTRICT BOOKKEEPER ANALOU B. QUIBLAT DAISY G. IPANAG

ADAS III / Senior Bookkeeper ADAS II ADAS III / Senior Bookkeeper

Alubijid District Division of Misamis Oriental Division of Misamis Oriental
JOURNAL ENTRY VOUCHER Fund Source Code: 101101 JEV Number:
Department of Education Transaction Type: Liquidations Transaction Date: January 31, 2019
Division of Misamis Oriental
Organizational Code: 070010810005
Location Code: 104305000
Date Period: Dec-99

MFO/PAP ACCOUNTING ENTRIES

Amount
Code Accounts and Explanations Account Code
Debit Credit
Office Supplies Inventory 1040401000 81,929.00 81,929.00 4,727.56 77,201.44
Office Supplies Expenses 5020301000 -
Traveling Expenses - Local 5020101000 - -
Training Expenses 5020201000 30,000.00 30,000.00 1,500.00 28,500.00
Food Supplies 5020301010 - -
Drugs and Medicines Expenses 5020307000 - -
Water Expenses 5020401000 - -
Electricity Expenses 5020040200 13,175.43 13,175.43 2,436.40 10,739.03
Telephone Expenses 5020502001 - -
Internet Subscription Expenses 5020503000 2,999.00 2,999.00 187.21 2,811.79
Janitorial Services 5021202000 - -
Other General Expenses 5021299000 - -
Repairs and Maintenance of Buildings and Other Structures 5021304000 35,500.00 35,500.00 1,420.00 34,080.00
Repairs and Maintenance of Machinery and Equipments 5021305000 13,300.00 13,300.00 831.25 12,468.75
Repairs and Maintenance of Furniture and Fixtures 5021307000 - -
Fidelity Bond Premiums 5021502000 - -
Insurance Expenses 5021503000 - -
Printing and Publication Expenses 5029902000 28,000.00 28,000.00 1,400.00 26,600.00
Representation Expenses 5029903000 - -
Postage & Courier Services 5020501000 - -
Semi-Expendable Machinery & Eqpt.: Office Eqpt 5020321002 - -
Semi-Expendable Machinery & Eqpt.: ICT Eqpt 5020321003 - -
Semi-Expendable Machinery & Eqpt.: Disaster Response Eqpt. 5020321008 - -
Semi-Expendable Machinery & Eqpt.: Fur. & Fixture 5020322000 - -
Rent / Lease Expenses 5029905000 - 204,903.43 204,903.43
Due to BIR - Final VAT (5%) 2020101004 6,117.00 -
Due to BIR - Final NONVAT (3%) 2020101003 3,345.00 -
Due to BIR - Expanded VAT - Services (2%) 2020101002 891.05 -
Due to BIR - Expanded VAT - Goods (1%) 2020101001 1,665.79
Office Supplies Inventory 1040401000 81,929.00
Advances for Operating Expenses 1990101000 217,003.43
Total 204,903.43 310,951.27 ###
Particulars: LIQUIDATION OF CA-MOOE
0 0

Prepared by: NAME OF DISTRICT BOOKKEEPER Certified Correct: ANGELITA S. RANALAN, CPA
ADAS III / Senior Bookkeeper Accountant III
January 31, 2019