Republic of the Philippines Province of Albay Municipality of Bacacay Cpnsolidated Statement of Financial Position As at December 31, 2017 (With Comparative Figures for CY 2016) 2017 2016 ASSETS Notes Current Assets Cash and Cash Equivalents 4 P 291,759,850.41 P 224,816,916.75 Receivables 5 17,692,062.89 15,032,026.42 Inventories 6 6,213,943.73 $,364,753.34 Prepayments and Deferred Charges 7 696,324.82 5,676,415.42 Total Current Assets Pp 316,362,181.85 P __ 250,890,111.93 Non Current Assets Property, Plant and Equipnfent 8 — P__260,204,458.42_ P__217,505,696.86 Total Non Current Assets FP _260,204,458.42 P__217,505,696.86 TOTAL ASSETS P __576,566,640.27 P__ 468,395,808.79 LIABILITIES Current 9 Financial Liabilities P —-26,936,015.11 P ——_12,870,166.08 Inter-Agency Payables | 65,989,401.70 59,274,197.45 Intra-Agency Payables 3,494,799.01 4,525,459.78 Trust Liabilities 150,054.68 7,058,750.03 Guaranty/Security Deposits Payalom 9,246,651,02 4,844,591.90 Other Payables | 7,542,799.32 8,738,819.57 Total Current Liabil 7 113,359,720.84 P 97,311,984.81 Non Current Liabilities Deferred Credits / Unearnéd Income 9 P__16,950,130.33 P__14,217,935.35 Total Non Current Lial Pp 16,950,130.33 P___14,217,935.35 ‘TOTAL LIABILITIES P ___130,309,85117 P__ 111,529,920.16 NET ASSETS / EQUITY Government Equity 10 P_446,256,789.10_ P __356,865,888.63, TOTAL LIABILITIES AND EQUITY P___576,566,640.27_P _ _468,395,808.79 |Revenue ‘Tax Revenue Share from Internal Revenue Colleptions Serviee and Business Income Shares, Grants and Donations Other Income ‘Total Income Less srrent Operating Expenses Personat Services Maintenance and Other Operating Expenses ‘Non Cash Expenses Financial Expenses ‘Total Current Operating Expenses Surplus(Defild from Current Opetations Ads \ Subsidy from Other Funds Total | Less: Subsidy toNGAS Subsidy to Loce! Goverment Uni “Transfer for project Equity/LGU Gooner Part Donations Net Financial Assistance/Subsidy | Surplus (Deficit) for the Period Republic ofthe Philippines Provinee of Albay Municipality of Bacacay Notes "1 n 2 3B 4 1s 14 1020 23 Consolidated Statement of Financial Performance For the Year Ended December 31, 2017 (With Comparative Figures for CY 2016) 2017 2016 Pe 7,330,980.49 P 5,825,746.38 141,423,655.00 127,897,236.00 5,781,358.41 4,460,619.22 329,978.82 247,997.64 320,246.90 67,136.74 P785,186,219.62 P__138,298,735.98 P 50,238,544.10 P44,804.499.39 29,977,509.43 26,106,377.82 8,769,805.42 6,578,55027 0.00 0.00 p_ 88.985,058.95 P___17,489,407.48 P _66,200,360.67 P ___60,809,308.50 Yr 0.00 P 0.00 0.00 ooo 144,000.00 200,000.00 36,000.00 : 2,680,000.00 1,080,000.00 708,800.00 "722,200.00 vp 3.588,800.00-F 2,002,200.00 P GLSULS60G7 P 58,807. 108.50Republic of the Philippines Province of Albay ‘Municipality of Bacacay fated Statement of Changes in Government Equity For the Year Ended December 31, 2017 (With Comparative Figures for CY 2016) 2017 2016 Balance at January 1, out P 356,865,888.63 P Add (Deduct): Prior Period Errors Restated balance | ‘Add (Deduct) changes in Net Assets/Equity ‘during the Year 317,530,770.19 (10,572,163.65) (21,438,313.52) P346,293,724.98 P 296,092,456.67 Surplus (Deficit) for the Period 62,611,560.67 $8,807, 108.50 ‘Adjustment of Net Revenue recognized directly in Net Assets/Equity 37,351,303.45 1,966,323.46 Total Recognized Revenueand Expenses for the period P 99,963,064.12_ P_ 60,773,431.96 Balance at Deewember 31,2017 P _446,256,789.10 P_ 356,865,888.63 | | | | i | | i I |Republic of the Philippines Province of Albay of Bacacay Consolidated Statement of Cash Flows For the Year Ended, December 31,2017 (With Comparative Figures for CY 2076) | | nic | Cash Flows from Operating Activities: Cash inflows | Collection from Taxpayers Receipt from Service/Business Income Share from Internal Revehue Collections Other Receipts i} Total Cash Inflow Cash Outflows: Payments of Expenses Payments to Suppliers and Creditors Payments to EMployees Other Expenses Total Cash Outflows Cash Provided by (Used In) Operating Activities Cash Flows from Investing Activities: Cash Inflows: ‘Total Cash Inflow 1 Cash Outflows: | Purchase/Construct Property, Plant and Equipment and Publi Infrastructures ‘Total Cash Outflow Cash Provided by (Used In) Investing Activities Cash Flows from Financing Activities: Cash Inflows: Total Cash Inflow Cash Outflows: ‘Total Cash Outflow Cash Provided by (Used In) Financing Activities Net Cash Provided by Operating, Investing & Financing Activites Add: Cash at Beginning of the Period Cash at the Endl of the Period | 2017 P15,704,243.72 P 4,635,454.96 316,541.61 141,423,655.00 75,308,015.29 P__237,387,910.58_ P P (16,731,763.95) P (57,063,417.73) (34,858,781.31) (27,543,000.00) P _1136,196,962.99) P P 7 _101,190,947.59_ P P 0.00_ P P __G4248,013.93) P P__(4,248,013.93) P __4,248,013.93) P P 00? ’ 000? | P — 66,942,933.66 P P __224,816,916.75_P p __291,759,850.41_ 2016 21,634,359.43 2,313,558.14 510,352.93 127,697,236.00 18,839,750.72, 170,995,257.22, (7981,679.7) (42.079 562.03) 11882169603) (186,000.00) (85,065557.83) 0.00 (33,856,832.79) (33,856,852.79) (33,856,832.79) 0.00 0.00 44,068,486.60 180,748,430.13 224,816,916.75Repub ofthe Pipes Province Albay Manipal of acy ‘Semen of Caparion oF Bue ané Aca Amounts rte Yea Ended Doser 3, 2017 Bien ike ‘ht Rte cate Potare Saal Fear aan Taos ne Aa =| ae a 2s a __[_ yl ave ng | 2 actor reny zpmeoon yecqeoaea] 2epo0s000 vato0%000 [| aaemam Gaara | ones aaa) & Tothveue Gost anne Yfonemar Ynengo| ttammoo —Tjeagot00 item Smawse) ezruosr) (aaecose) Oirtoe ase ‘memo _‘eeoemm| “smomey _ “zaeoone ‘oage “areaw| “arewal “ersten tithe sc im] — aeons copa = [Seva dt | ost say) TAS Gee eae zameaam| — 2sznomes — 2a0n0n040 soneree —_ mmtseam] (yraigmoe — ss4rT800 Sean core Siam) scam “arene NGibmte smavo| Gartomen Gear 0) © Oineriron ra esses ‘Somom __ototnoo| __ “esgaooae 8.0 ‘ogame “Sonaorar| Varigiias “seaaare « maemoanern =i ato) eu eon] ~~ momsy sre Sapcetiraness aetna eon) ‘T'Siewcrie tora erainevrusTavesgkay | etuaoassoo erzanemaan| wigpagssoo er.zmessan : ~ | waacosmse verainaz00| ezaraeen ase Seton coc ‘ome. semoe| “sneom ”Sooee09| : Sioane Susur pie rasan «Gewese : 7 ond 7 Capa vate Ret x 7 Sees ntt aese ‘| : aed leone of ean ects : : : [rot ever an ups a: | De = aero | TEETH Jeena |°"Ssrrt ae Ser ‘or base sneesqsoce srorgora0| sororsea00 sromann7a| ussazou0 sama) seomnyinz2 styouaunto| samearare Tazhostoe [iSooancs wd Ober Cpraog apenas EGS LONATES Geiuazes emssmce| gesconsy gocana) ceamisret rossecee| saat ma) S90 8 eanor See aesoooe arvssooro nessaood®| taesconon) Raman), 2vensneo ssieesom| zowses00 7ramio0 eons Senior : - zi (huss a Ore Comin Exers soigemsn sgre@7ac7a| —soxgsngco 2776 2) gre rassatos) — zoussizn sna Seton fexasm “heamae| “usc “aezne0 , aie Ee) Skee “i ‘rsa Sects ‘eyensse.00| — 77osac0 759177890 (q.1eqean90 szengzeco —ganazarse| —sarranaco 107.85] (Soni nd Cer Opin cece SESS MBER Thm] onan atieemon Ssemou —Zereena| “eam raersse 78 es oer ‘ocoses, Sagmoe. — “Traeonto| omnemen “essen, sipamae "79300 Lateran eoyron ‘rirmes to Omer oman ore Sinneraaa ncn ese eit rots on aa Fa ton Fl get alee eri Lae ar ea ney |e as a ae "eee sav, sesoroo vaseseneo| —zemonmeco ener] aainnon —orosesan] remaeszes — s4ass7a%0| ce ns er Opestng Cone Soetomsa — “otasnto | 3sacomeo econo dGecatcoa| emyraso — remencae oom: “aoanato| opm ““enoma0 : Ssomeo| me Rote ayeursso0 rasetnco| giraagmco aiepaeear| —wasea)—aeroeaan) 23esomes roses sag ae rictitote Lewes | Samime —Sestocae| —fenooe Gsvinen] tarmensy Tenses ‘anton ‘imenoce | “traoune | Saazamses —“Srecnouo| earaues an) ") arenas ecco ‘Wonton se the Oper Espns ‘tezreason —saztesno| —aroasao —42e4n4s00 i nisernes —_owrecno| asraaiem — a4czm0 seat cuey ‘Sfouteame Senomeo| Seaomaee Semon 7 peagmoo asmasmon| Zrssaaneo | aatomse 2 Drobo Ft “uot ant er Opa Fspenses - - . ann ‘ayanezsngo zs4snancomaanarenco 45970000 2 | sccesm00 raaeieuc mateze000 Tonmurce sn Ob Opertng opens: : Cie say : : ean ror Cle Wotsanes wes On pers ‘argeeoon —sstson00| sze00m0 Lasso ~ | samosas 1enorss75 excatoas one 2 : : ‘Sees Oter Opera Essonso: : | ‘ estoy 5 2 ‘an Gane tprepiatone TEES TRE wi SEES A | TS aT] RE eT | ("San Pe Sree Cones Oar ceornaeot wyeiascas | ssoraueoe saprazase . sossraone — raissiess | eaaerys.s0 s.ainansas ‘mat 7 ‘oniiour smnoram eso] samen szooeo : : er) aterend Emon ‘Cato . 7 asin sr Cormanty Deco ‘ia ees tnd 7 : . 7 Ser swo9700 soma . . sosrs00 ‘sem Oy cscs saacoco| saree sssooeo : 7ap08c0 = | sneer — easoen open crane soussonea| ered mse : 4e| asconsnen saesrasese| erage sacineinee sess Cetnrg Aproptione ra eerste] aorisunas — az esee SS gina —z spemerl acter —vasmarest |e Arona grossa Sanautat—joxet ai | ATOM —PaRAen| Tessa) —VoLen0 TOT Tas oa arose [pie oot orn pvios Eoantenes coats a| ressmisolea)—(nfos ara suomi oiow —ecemnouset]| “s2s2ar074 zeae | Gene 70) W029)