OFFICE OF CIVIL DEFENSE

Camp General Emilio Aguinaldo

Quezon City

NOTES TO FINANCIAL STATEMENTS

For the Year Ended December 31, 2020

1. General Information/Agency Profile

The financial statements of the Office of Civil Defense (OCD) were authorized for
issue on February 11, 2021 as shown in the Statement of Management
Responsibility for Financial Statements signed by USEC Ricardo B. Jalad,
Administrator.

Under PD No. 1 s. 1972 as implemented by LOI 19, s 1972, and EO 292 or the
Revised Administrative Code of 1987, the OCD is the principal agency mandated to
coordinate the activities and functions of various agencies and instrumentalities of
the national government and private institutions and civic organizations devoted to
public welfare so that the facilities and resources of the entire nation may be utilized
to the maximum extent for the protection and preservation of the civilian populace
and property during time of war and other national emergencies of equally grave
character.

With the new law, RA 10121 approved on May 27, 2010 otherwise known as: an Act
Strengthening the Philippine Disaster Risk Reduction and Management System,
providing for the National Disaster Risk Reduction and Management Framework
and institutionalizing the National Disaster Risk Reduction and Management Plan,
Appropriating Funds therefore and for other purposes.

The functions and powers of OCD have expanded, that aside from being the
Secretariat of the National Disaster Risk Reduction and Management Council
(NDRRMC) and implementing arm of the national and regional level, it has the
primary mission of administering a comprehensive national civil defense and
disaster risk reduction and management (DRRM) program. The OCD is the
executive arm and Secretariat of the NDRRMC and is at the forefront of providing
services to the Council to sustain its programs, projects and activities.

The Agency’s registered office is located in Camp General Emilio Aguinaldo,

Quezon City.

As of December 31, 2020, the OCD has the following top officials:

1. Undersecretary Ricardo B. Jalad, OCD Administrator

2. Assistant Secretary Hernando M. Caraig Jr., Administrator for Administration
3. Assistant Secretary Casiano C. Monilla, Administrator for Operations

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2. Statement of Compliance and Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with International Public
Sector Accounting Standards (IPSASs) pursuant to COA Resolution No. 2020-001
dated January 09, 2020.

The financial statements was prepared on the basis of historical cost, unless stated
otherwise. The Statement of Cash Flows (SCF) is prepared using the direct method.

3. Summary of Significant Accounting Policies

3.1. Basis of accounting

The financial statements are prepared on an accrual basis in accordance with

the IPSASs.

The OCD has centralized accounting system. The transactions of its 17

Regional Offices are recorded in the Central Office thru the submission of
Cash in Bank Register (CBReg) and Cash Disbursements Register (CDR).

3.2. Cash and Cash Equivalents

Cash and cash equivalents (CCE) comprise of cash on hand (COH) and cash
in bank (CIB), subject to insignificant risk of changes in value. For the
purpose of the SCF, CCE consists of COH and CIB net of outstanding bank
overdrafts.

3.3. Inventories

Inventory is measured at cost upon initial recognition. To the extent that

inventory was received through non-exchange transactions (for no cost or for
a nominal cost), the cost of the inventory is its fair value at the date of
acquisition.

Inventories are recognized as an expense when issued for utilization or

consumption in the ordinary course of operations of the OCD.

3.4. Property, Plant and Equipment (PPE)

The Straight-Line Method of depreciation is used in depreciating the PPE with

estimated useful lives ranging from three to 20 years. A residual value,
computed at five percent of the cost of asset is set and depreciation starts on
the second month after purchase.

4. Prior Period Adjustments

12
 Fundamental errors of prior years that were committed, brought by erroneous entries
made during the year, together with various unrecorded expenses and disbursements,
are corrected by using the Accumulated Surplus/ (Deficit) account.

5. Cash and Cash Equivalents

CCE Account is broken down as follows:

2019
Account 2020
As restated
Cash – Collecting Officer (CO) ₱ 12,000.10 ₱ 60.00
Petty Cash 1,898,799.93 1,995,325.00
Cash in Bank – Local Currency, Current
376,365,053.68 115,565,808.98
Account (CIB-LCCA)
Cash in Bank – Foreign Currency, Savings
491,058.10 518,069.34
Account (CIB-FCSA)
Cash – Treasury/Agency Deposit, Trust 3,922,234.50 27,459,300.00
Total ₱382,689,146.31 ₱145,538,563.32

5.1. Cash – CO of ₱12,000.10 pertains to collection at the end of the month which
was deposited on the next banking day of the ensuing month.

5.2. Petty Cash of ₱1,898,799.93 pertains to the cash advance granted to SDOs for
payment of petty expenses. Details of which are as follows:

Amount
Office/Unit Custodian GASS/
QRF Total
DRRM
Administrative and Ma. May ₱ 750,000.00 ₱750,000.00
Financial Management Serrano
Service (AFMS)
Policy Development Gia Mae 50,000.00 50,000.00
and Planning Service Resaba
(PDPS)
Capacity Building and Hyacinth 272.60 272.60
Training Service Jeaned Barros
(CBTS)
Rehabilitation and Leslie 50,000.00 50,000.00
Recovery Tangunan
Management Service
(RRMS)
Operations Service Melve Warren 182.85 182.85
(OS) Lucas
Operations Service Rodenia ₱24,724.00 24,724.00
(OS) Doma
Operations Service Jerone 100,000.00 400,000.00 500,000.00
(OS) Cayabyab
OCDRO I Johnson 60,000.00 60,000.00
Laureta
OCDRO II Noimy 30,000.00 30,000.00
Fernandez
OCDRO II Jane Airien 15,000.00 15,000.00

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 Amount
Office/Unit Custodian GASS/
QRF Total
DRRM
Torres
OCD CALABARZON Tadeo Sagritalo 20,000.00 20,000.00
OCD MIMAROPA Melly Joy 20,000.00 30,000.00 50,000.00
Fajilagmago
OCDRO V Jonas Louie 10,000.00 10,000.00
Lauraya
OCDRO V Chat Mimay 9,612.80 9,612.80
OCDRO VI Jeanette 15,000.00 15,000.00
Petalino
OCDRC VII Ammelie Rose 79,973.24 36,341.69 116,314.93
Tag-an
OCDRC VII Alle Froilan 50,000.00 50,000.00 100,000.00
Cabaron
OCDRO VIII Garlene 37,692.75 37,692.7
Claire 5
Montesclaros
OCDRO X Cecilia 15,000.00 15,000.00
Gaston
OCDRO XI Elisa Tabino 15,000.00 15,000.00
OCD ARMM ZulaikaAdza 15,000.00 15,000.00
OCD CARAGA Marie Lyn 15,000.00 15,000.00
Tadle
Total ₱1,357,734.24 ₱541,065.69 ₱1,898,799.93

5.3. The CIB - LCCA of ₱376,365,053.68 consists of the following depository

accounts.

Account No. Description Amount

CIB, LCCA – DBP, Camp Aguinaldo Branch
00-0-00149-435-3 (Old NDRRMC Donated funds (RA
account number 0435- 10121) ₱7,198,316.89
021927-030)
00-0-00148-435-7 (Old NDRRMC QRF and Calamity funds
account number 0435- (RA 10121) 198,269.29
021928-030)
Sub total ₱7,396,586.18
CIB, LCCA – LBP, Camp Aguinaldo Branch
For special projects funded by other
agencies (DND, UNDP, IBM-
1672-1020-53 SAHANA, World Bank, ADPC-PIP, 1,196,190.96
ADRC-CALAMIDAT, etc.) covered
with MOA
Various bank accounts of Subsidiary ledger maintained in 367,772,276.54
the ROs central offices for fund transfers to
the ROs
Sub total ₱368,968,467.50
Grand Total ₱376,365,053.68

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 5.4. CIB, Foreign Currency, Savings Account (FCSA) of ₱491,058.10 consists of
donations from various individuals/entities deposited at the DBP under
Foreign Savings Account No. 01-5-00047-435-4.

5.5. Cash – Treasury/Agency Deposit, Trust amounting to ₱3,922,234.50 consists

of the following deposits to the Bureau of the Treasury (BTr):

Particulars Amount
Receipt from Sale Bid Documents ₱1,886,800.00
Performance Security 93,374.40
From Various Donors 1,942,060.10
Total ₱3,922,234.50

6. Receivables

Accounts 2020 2019

Inter-Agency Receivables ₱ 790,402,735.83 ₱ 864,847,138.64
Other Receivables 1,377,961.34 1,459,794.41
Total ₱ 791,780,697.17 ₱ 866,306,933.05

6.1. Inter-Agency Receivables

Accounts 2020 2019

Due from National Government
₱ 161,548,289.54 ₱ 228,590,895.55
Agencies
Due from Government-Owned and/or
553,592,673.95 548,292,673.95
Controlled Corporation
Due from Local Government Units 75,261,772.34 87,963,569.14
Total ₱ 790,402,735.83 ₱ 864,847,138.64

6.1.1 Due from NGAs are fund transfers to the agencies listed below.

Date Year
NGAs/Purpose Amount Status
Transferred Implemented
NAPC-VDC c/o The Inspection
Pampanga and
Aug. 14,
Disaster ₱ 135,316.25 Sept 2003 verification
2003
One year support teams were
of SVDCSEC sent to regions
New Dahican to ascertain
Primary School Dec 9, amounts if for
10,000.00 2005
For repair of New 2004 write-off.
Dahican School
Bicol CARE Nov 5,
9,915.10 Nov 5, 2007 For refund.
Commission 2007
Aug 11, Replenishment
Philippine Army 7.43 2016/ 2016/2017 of FOL used
July 7, 2017 during HADR
151,141,394.1 Sep 2015, Non-Food
PS-DBM 2015 onwards
6 2016 Items

15
 Date Year
NGAs/Purpose Amount Status
Transferred Implemented
Government
PS-DBM 3,932,398.03 2019 onwards Fares
Agreement
Procurement of
PS-DBM 6,319,258.57 common–use
office supplies
₱161,548,289.5
Total
4

Age
31
Agency -
<30 91 days- 1
60 61-90 days >1 year Total
days year
da
ys
NAPC-
VDC c/o
₱ 135,316.25 ₱ 135,316.25
Pampanga
Disaster        
New
Dahican
10,000.00 10,000.00
Primary
School        
Bicol Care
Commissio 9,915.10 9,915.10
n        
Philippine
7.43 7.43
Army        
PS-DBM  ₱415,073.00   ₱32,680.40 ₱7,198,195.24 153,747,102.12 161,393,050.76
Total  ₱415,073.00   ₱32,680.40 ₱7,198,195.24 ₱153,902,340.90 ₱161,548,289.54

6.1.2 Due from GOCCs of ₱553,592,673.95 represents fund transfer to

National Food Authority (NFA) for the rice assistance to the victims
of calamities/disaster and to the Philippine International Trading
Corporation (PITC) for the procurement of non-food items,
breakdown of which are as follows:

Date Year
GOCCs/Purpose Amount
Transferred Implemented
NFA
₱ 8,440,850.00 2020 onwards 2020-onwards
(Rice Assistance)
Jun, Sep & Dec 2015,
PITC 503,151,823.95 2015 onwards
Mar & Sep 2016
LMWD 42,000,000.00 June 13, 2019 2019 onwards
Total ₱553,592,673.95

Age NFA PITC LMWD Total

< 30 days
31-60 days ₱8,440,850.00 ₱ 8,440,850.00
61-90 days
91- 1 year
>1 year ₱503,151,823.95 ₱42,000,000.00 545,151,823.95

16
Total ₱8,440,850.00 ₱503,151,823.95 ₱42,000,000.00 ₱553,592,673.95

A petition for money claim was filed by the NFA against OCD-
NDRRMC for unpaid sacks of rice issued to the victims of various
calamities in CY 2004-2010 amounting to ₱179,029,237.50.

6.1.3 Due from LGUs are fund transfers to LGUs as enumerated below.

Date Year
LGUs/Purpose Amount Trans- Implemen- Status
ferred ted
Sual, Pangasinan – Farm Demand Letter
inputs assistance was sent but no
(procurement of high- ₱ 60,000.00 2001 2001 response yet as
quality plant materials) for of Dec 31,
the farmers. 2020
Infanta, Pangasinan- Farm Demand Letter
implement assistance, farm was sent but no
inputs and fishing 175,000.00 2001 2001 response yet as
paraphernalia for the of Dec 31,
farmers. 2020
Sual/Anda, Pangasinan Demand Letter
Farm implement was sent but no
assistance, farm inputs and 145,000.00 2001 2001 response yet as
fishing paraphernalia for of Dec 31,
the farmers. 2020
Nov 26, On-going
Provincial Gov’t of Albay 5,156,000.00 2013
2013 implementation
Municipal Disaster Awaiting
2004-
Coordinating Council 10,853.04 2004-2012 refund of the
2012
(MDCC) balance
Provincial Disaster Awaiting
185,759.08 2004-
Coordinating Council 2004-2008 refund of the
2008
(PDCC) balance
Provincial Government of August 7, CY 2017 On-going
11,674,166.18
Batanes (PGB) 2017 onwards implementation
Municipal Government of December CY 2017 On-going
6,528,051.50
Butig (MGB) 22, 2017 onwards implementation
Municipality of Balbalan, December CY 2017 On-going
1,787,830.60
Kalinga 28, 2017 onwards implementation
Provincial Government of November CY 2018 On-going
49,539,111.94
Palawan (PGP) 30, 2018 onwards implementation
Total ₱75,261,772.34

Age
LGU < 30 31-60 61-90 91 days- Total
>1 year
days days days 1 year
Sual, Pangasinan ₱ 60,000.00 ₱ 60,000.00
Infanta,
175,000.00 175,000.00
Pangasinan
Sual/Anda,
145,000.00 145,000.00
Pangasinan
Provincial
Government of 5,156,000.00 5,156,000.00
Albay
MDCC 10,853.04 10,853.04

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 Age
LGU < 30 31-60 61-90 91 days- Total
>1 year
days days days 1 year
PDCC 185,759.08 185,759.08
PGB 11,674,166.18 11,674,166.18
MGB 6,528,051.50 6,528,051.50
Municipality of
1,787,830.60 1,787,830.60
Balbalan, Kalinga
PGP 49,539,111.94 49,539,111.94
Total ₱0.00 ₱0.00 ₱0.00 ₱0.00 ₱75,261,772.34 ₱75,261,772.34

6.2. Other Receivables

Accounts 2020 2019

Receivables – Disallowances/Charges ₱ 766,651.49 ₱ 777,051.49
Due from Officers and Employees 533,712.56 680,582.92
Other Receivables 77,597.29 2,160.00
Total ₱ 1,377,961.34 ₱ 1,459,794.41

6.2.1 Receivables – Disallowances/Charges amounting to ₱766,651.49

consists of receivables from COA disallowances, with details as
follows:

Name of Employee Office/RO Amount

Arnel Capili OCDRO V ₱ 250,000.00
Cheryl Namoc OCDRO X 453,951.49
Susan Madrid 9,000.00
Antonio Cloma Jr 9,000.00
Jimmy Martinez 9,000.00
Ronnica Leih Espiritu OCDRO XI 9,000.00
Arnaldo Palmero 9,000.00
Bonifacio Pamine Jr. 9,000.00
Rolando Abilo Jr. 9,000.00
Jinky Balderama OCD NCR (300.00)
Total ₱766,651.49

6.2.2 Due from Officers and Employees represents receivables from Ms.
Norma Diata (former SDO, OCD NCR) for shortages on CAs;
overpayment of salaries and wages of various employees and
disallowance on PLDT personal calls made by the former OCD
Administrator and other OCD employees. The telephone charges
were incurred for the period covering 1976 to 2007. The aging
schedule is as follow:

Year Less than More than

oe Balance
incurred a year 1 year
Pacifico M. Lopez de
₱ 12,084.42 1976 ₱ 12,084.42
Leon
Ericson Rossana 2,873.14 2007 2,873.14
Leslie Tangunan 2,901.20 2018 2,901.20
Jessica Joy Rabara 3,684.94 2018 3,684.94
Norma Diata 530,118.86 2018 530,118.86

18
 Rebecca Lopez (17,950.00) 2019 (17,950.00)
Total ₱533,712.56 ₱ 0.00 ₱533,712.56

The demand letter to Mr. De Leon was referred to the Legal Affairs
of the DND and Office of the Deputy Ombudsman for Military,
while that of Mr. Rossana, has no response yet.

6.2.3 Other Receivables consists of receivable from active employees’

overpayment of salaries and for reclassification to Due from Officers
and Employees in CY 2021.

7. Inventories

Account 2020 2019

Inventory Held for Distribution
Carrying amount, 1 January ₱ 212,224,841.81 ₱ 60,648,911.03
Additions/ Acquisitions during the year 252,100,402.43 291,821,840.60
Expensed during the year except write-
(107,341,060.24) (140,245909.82)
down
Write-down during the year
Reversal of write-down during the year
Carrying amount, 31 December ₱ 356,984,184.00 ₱ 212,224,841.81
Inventory Held for Consumption
Carrying amount, 1 January ₱ 17,854,246.03 ₱ 19,678,625.41
Additions/ Acquisitions during the year 253,676,085.21 6,593,802.45
Expensed during the year except write-
(82,093,827.55) (8,418,181.83)
down
Write-down during the year
Reversal of write-down during the year
Carrying amount, 31 December ₱ 189,436,503.69 ₱ 17,854,246.03
Semi-Expendable Properties
Carrying amount, 1 January ₱ 66,725.92 ₱ 4,308,904.62
Additions/ Acquisitions during the year 8,140,150.51 1,002,043.57
Expensed during the year except write-
(2,594,039.77) (5,244,222.27)
down
Write-down during the year
Reversal of write-down during the year
Carrying amount, 31 December ₱ 5,612,836.66 ₱ 66,725.92
Total ₱ 552,033,524.35 ₱ 230,145,813.76

Account 2020 2019

Inventory Held for Distribution ₱ 356,984,184.00 ₱ 212,224,841.81
Inventory Held for Consumption 189,436,503.69 17,854,246.03
Semi-Expendable Properties 5,612,836.66 66,725.92
Total ₱ 552,033,524.35 ₱ 230,145,813.76

7.1. Inventory Held for Distribution

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 Account 2020 2019
Welfare Goods for Distribution ₱200,024,279.75 ₱ 179,474,820.90
Property and Equipment for Distribution 89,011,591.09 30,647,745.96
Other Supplies and Materials for
67,948,313.16 2,102,274.95
Distribution
Total ₱356,984,184.00 ₱ 212,224,841.81

7.1.1. Welfare Goods for Distribution comprises of the following non-food

items:

Description Amount
Admission Kits ₱ 23,676,625.20
Bath Towel 63,000.00
Blanket 3,260,190.96
Chainsaw 6,268,487.68
Disposable Mask 1,973,088.00
Electric Mosquito Lamps 60,000.00
Emergency Escape Respirator 2,015,520.00
Emergency Shelter (Tarpaulin) 2,932,305.16
Face Mask 325,000.00
Family Packs 96,360,369.85
Generator Set (Gasoline) 5,315,215.36
Hygiene Kit 1,116,568.14
Jerry Can 35,700.00
Lotion, Insect Repellent 52,910.00
Malong 3,579,834.00
Mosquito Net 86,099.00
Plastic Mat 117,600.00
Plastic Pail 35,700.00
Sandbag 5,217,912.00
Shelter Repair Kit 41,017,126.80
Sleeping Kit 6,195,000.00
Water Container 320,027.60
Total ₱ 200,024,279.75

7.1.2. Property and Equipment for Distribution consists of disaster risk

reduction equipment received from Spanish Embassy intended for
distribution to areas affected by disasters and portable water filtration
units for areas affected by Tropical Storm Urduja and Vinta. The
significant increase is due to the procurement of equipment for
distribution to various health facilities in response to the COVID-19
pandemic.

7.1.3. Other Supplies and Materials for Distribution consist of the following
items:

Description Amount
A. Donation from the Spanish Government
Amplifier ₱ 50,078.00
Medical Paraphernalia 198,100.95
Metallic Vertical Filing Cabinet 37,996.00

20
 Description Amount
Open Shelves Cabinet 8,000.00
Rope 1,808,100.00
B. Planners and Calendars
Planners and calendars 415,300.00
C. COVID-19 Response
Thermogun 729,331.20
Personal Protective Equipment 43,383,468.30
Ice Sheets 203,940.00
Anti Skid Floor Mat 240,000.00
Styro Box 76,440.00
Monoblock Chairs 857,650.00
Trash Bags 518,823.75
Hospital Bed 1,500,000.00
Zip Lock 1,764,053.36
Trolley 412,500.00
Rubber Rain Boots 316,320.00
Nitrile Gloves 35,000.00
D. Regional Offices
OCDRO II 65,000.00
OCDRO III 454,500.00
OCD MIMAROPA 48,921.60
OCDRO VII 11,250,000.00
OCDRO VIII 1,613,520.00
OCDRO X 1,148,500.00
OCD CARAGA 812,770.00
Total ₱ 67,948,313.16

7.2. Inventory Held for Consumption

Account 2020 2019

Office Supplies Inventory ₱ 7,402,535.49 ₱ 6,409,466.03
Other Supplies and Materials Inventory 182,033,968.20 11,444,780.00
Total ₱189,436,503.69 ₱17,854,246.03

7.2.1. Office Supplies Inventory comprises of supplies for issuance to

requisitioning offices of the OCD Central Office and the Regional
Centers to support their administrative and operational requirements.

7.2.2. Other Supplies and Materials Inventory comprises of the following

items:

Description Amount
Tire ₱ 48,400.00
Sakolin 13,200.00
Personal Protective Clothing &Accessories 2,081,738.00
T-Shirts 289,656.00
Personal Water Filter Device 2,187,080.00
Bandage 39,720.00
Isopropyl Alcohol 3,486,874.20
Ethyl Alcohol 1,763,300.00

21
 Description Amount
Rapid Antibody Test Kits 170,000,000.00
Vest 337,500.00
Tokens and Mementos 1,695,000.00
OCDRO IX 91,500.00
Total ₱ 182,033,968.20

7.3. Semi- Expendable Properties consists of the following PPEs which unit cost
does not exceed the ₱15,000.00 capitalization threshold:

Description Amount
A. Semi-Expendable Office Equipment
Eight (8) units Facsimile machine ₱ 28,021.76
Ten (10) units dating machine 4,539.60
Two (2) units shredder 14,400.00
B. Semi-Expendable information and Communications Technology Equipment
Eight (8) units brother printer 5,724.16
Twelve (12) units external hard drive 32,697.60
One hundred twenty (120) units multifunction printer 894,000.00
Three (3) units inkjet printer 44,985.00
Eleven (11) units portable wifi 10,989.00
C. Semi-Expendable Communications Equipment
Eight (8) units digital voice recorded 52,524.16
Ten (10) units LEV TV 69,990.00
Four (4) units webcam 46,000.00
Two (2) units webcam with built-in microphone 3,600.00
Five (5) units Microphones 21,000.00
D. Semi-Expendable Military, Police and Security Equipment
Four (4) units security cameras 18,500.00
E. Semi-Expendable Other Equipment
Ten (10) units ambu bag 26,000.00
Twelve (12) units stethoscope 17,280.00
Eight (8) units finger pulse oximeter 9,600.00
Thirteen (13) units wheelchair 54,600.00
One Hundred (100) units waste bin 79,975.00
One Hundred (100) units laundry hamper 35,975.00
Fifty (50) units clothes rack single 32,487.50
Ten (10) units microwave 28,990.00
Five (5) units refrigerator 59,495.00
Thirty (30) kitchen trolley 47,970.00
Twenty (20) units plastic drum 112,000.00
Twenty-two (22) units trash can 88,000.00
Fifty-four (54) units thermogun 165,672.00
Acrylic plastic protective shield 1,291,108.00
One (1) unit coffee maker 1,950.00
One (1) unit double burner 1,550.00
Sleeping Bags 68,200.00
Sub-Total Semi-Expendable Machinery and Equipment 3,367,823.78
F. Semi-Expendable Furniture and Fixture
One thousand (1000) units monobloc chair 359,750.00

22
 Description Amount
Five hundred (500) units monobloc table 699,875.00
Foot bath with door mat 42,500.00
Eight (8) units adjustable rack 67,840.00
Thirty-three (33) units mobile trash bin 227,205.00
Fifty (50) units automatic alcohol dispenser 415,660.00
Five (5) units secretarial chair 6,417.00
Three (3) units office table 7,197.00
Six (6) units clerical chair 15,000.00
Eight (8) units 3-drawer steel cabinet 54,400.00
Two (2) units 2-drawer steel cabinet 13,000.00
Three (3) units 4-drawer steel cabinet 36,000.00
Three (3) units computer table 7,650.00
Five (5) units 4-drawer steel cabinet 47,500.00
Three (3) units 4-layer boltless rack 10,200.00
Three (3) units folding beds 5,850.00
Thirty-nine (39) units portable folding bed 189,180.00
One (1) unit secretarial chair 1,698.30
Two (2) units computer table 7,046.50
Twenty (2) units monobloc chairs 12,900.00
Four (4) units folding table 14,399.08
One (1) unit executive chair 3,745.00
Sub-Total Semi-Expendable Furniture and Fixtures 2,245,012.88
Total ₱ 5,612,836.66

8. Other Current Assets

2019
Particulars 2020
As restated
Advances to Special Disbursing Officer ₱ 9,090,207.26 ₱ 953,756.36
Advances to Officers and Employees 1,126,922.19 855,317.63
Advances to Contractors 7,491,968.96 2,776,778.80
Prepaid Insurance 0.00 533,398.31
Other Prepayment 182,809.35 0.00
Total ₱ 17,891,907.76 ₱5,119,251.10

8.1. Advances to SDO account reflect the CAs granted to SDO for special
purpose/time-bound undertakings. The aging schedule is shown below:

Age Amount
< 30 days ₱3,771,336.75
31-60 days 1,748,712.56
61-90 days 570,611.23
91- 1 year 2,123,114.07
>1 year 876,432.65
Total ₱9,090,207.26

8.2. Advances to Officers and Employees account reflects the CAs granted to
OCD employees for local and foreign travels. The aging schedule is shown
below:

23
 Age Local travel Foreign Other Total
travel
< 30 days ₱ 0.00 ₱ 0.00 ₱ 203,580.00 ₱ 203,580.00
31-60 days 80,000.00 80,000.00
61-90 days
91- 1 year 4,640.00 42,870.00 47,510.00
>1 year 224,410.33 434,139.75 137,282.11 795,832.19
Total ₱224,410.33 ₱438,779.75 ₱463,732.11 ₱ 1,126,922.19

8.3. Advances to Contractors consist of the following:

Particulars Amount
a. Mobilization fee (MF) for the construction of logistics
hub/warehouse in the Municipality of San Jose, Dinagat Island ₱ 797,731.30
(ASJ Builders) paid on March 28, 2019.

b. MF in favor of Rogenox Construction and Supply Corporation for

3,246,784.34
the Site Development in OCDRO V Operations Center.

c. MF in favor of HGW=3 Engineering & Construction for the project

Construction of Ramp, Open Parking, Open Canal and Perimeter 3,447,453.32
Fence for DRRM 3-in-1 Facility at Fort Magsaysay
Total ₱7,491,968.96

8.4. Other Prepayments account represents advance payment for the corporate
software anti-virus and Zoom video teleconferencing subscription, details are
as follows:

Particulars Amount Remarks

One-year subscription
Corporate Software Anti-virus ₱ 104,909.20
expiring on February 2021
Zoom Video Teleconferencing One-year subscription
77,900.15 expiring on March 2021
Subscription
Total ₱ 182,809.35

9. Property, Plant and Equipment

As at year-end, the PPE account has a carrying amount of ₱448,264,721.54, details

are as follows:

Buildings and Furniture,

Machinery and Transportation
Particulars Other Fixtures
Equipment Equipment
Structures and Books
Carrying Amount,
95,121,035.50 192,222,867.83 38,866,292.62 710,296.84
January 1, 2020
Acquisitions 27,839,696.52 1,272,000.00 107,980.00
Adjustments (83,128,000.00) (3,877,757.20)
Total 95,121,035.50 136,934,564.35 36,260,535.42 818,276.84
Depreciation
(3,932,562.00) (44,844,145.68) (6,390,376.39) (104,490.46)
(Current Year)

24
 Buildings and Furniture,
Machinery and Transportation
Particulars Other Fixtures
Equipment Equipment
Structures and Books
Depreciation
(Prior Year)
Accum. Dep. of
Disposed PPE 78,971,600.00 2,152,446.00
Carrying
Amount,
91,188,473.50 171,062,018.67 32,022,605.03 713,786.38
December 31,
2020
Gross Cost 128,532,115.97 431,974,063.61 92,673,881.35 7,828,410.95
Less : Acc. (37,343,642.47 (7,114,624.5
(260,912,044.94) (60,651,276.32)
Depreciation ) 7)
Carrying
Amount,
91,188,473.50 171,062,018.67 32,022,605.03 713,786.38
December 31,
2020

Other Property,
Construction in
Particulars Plant and TOTAL
Progress
Equipment
Carrying Amount, January 1,
134,854,724.44 3,722,743.09 465,497,960.32
2020
Acquisitions 15,629,368.61 84,000.00 44,933,045.13
Adjustments (87,005,757.20)
Total 150,484,093.05 3,806,743.09 423,425,248.25
Depreciation (Current Year) (56,284,572.71
(1,012,998.18)
)
Depreciation (Prior Year)
Accum. Dep. of Disposed
PPE 81,124,046.00
Carrying Amount,
150,484,093.05 2,793,744.91 448,264,721.54
December 31, 2020
Gross Cost 30,338,238.00 841,830,802.93
(393,566,081.3
Less : Acc. Depreciation (27,544,493.09)
9)
Carrying Amount,
150,484,093.05 2,793,744.91 448,264,721.54
December 31, 2020

9.1. Machinery and Equipment – The addition of ₱27,839,696.52 is composed of

the following:

Items Amount
A. Machinery
Three (3) units floor mounted aircon ₱ 830,000.00
Twenty (2) units air cooler 499,900.00
One (1) unit portable air conditioner 25,900.00
Three (3) units split type air conditioner 260,000.00
One (1) unit transformer 82,744.00
B. Information and Communications Technology Equipment
Network cabling 4,268,000.00

25
 Items Amount
Ten (10) units laptop Acer Nitro 623,500.00
Seventy (70) units laptop Acer Travel Mate 3,703,600
Sixteen (16) units laptop HP Elitebook 1,098,240.00
One (1) unit dual sided ID printer 85,000.00
C. Office Equipment
Four (4) units 2.5 HP wall mounted air conditioner 199,980.00
Fire-proof digital vault 24,200.00
Camel air conditioner 15,000.00
D. Communication Equipment
Surveillance camera 407,787.52
Fifty (50) units SAT Phones 4,350,045.00
Handheld Radio 24,100.00
E. Other Equipment
Eight (8) units emergency cart 280,000.00
Portable X-Ray Machine 2,500,000.00
Defibrillator 373,500.00
ECG Machine 84,000.00
Two (2) units EENT Set 74,400.00
Two (2) units Pulse Oximeter 180,000.00
Two (2) units Cardiac Monitor 500,000.00
Ventilator 1,500,000.00
One (1) unit walk-thru sanitizing tent 290,000.00
One (1) unit mobile X-Ray machine 2,700,000.00
One (1) unit Digital Floor Scale 360,000.00
One (1) unit digital weighing scale 75,000.00
One (1) unit automatic pallet wrapping machine 630,000.00
One (1) unit pallet jack 16,800.00
Two (2) units Rack System 1,778,000.00
Total ₱ 27,839,696.52

9.2. Transportation Equipment – the additional motor vehicle amounting to

₱1,272,000.00 consists of one (1) unit Mitsubishi L300 refrigerated van.

9.3. Furniture and Fixtures – the addition of ₱107,980.00 is composed of the

following:

Description Office/Unit Amount

2-Drawer lateral filing cabinet OCD ₱ 16,990.00
CALABARZON
4-Drawer lateral filing cabinet 15,990.00
Four (4) units Portable Hand Washing Lavatory OCD CO 60,000.00
Conference Table 15,000.00
Total ₱107,980.00

9.4. Construction in Progress (CIP) – The following are the on-going projects in
the ROs:

Project Name/Location Amount

Construction of 2-in-1 Facility – OCDRO V, Legazpi City ₱ 47,709,473.29
Construction of 2-in-1 Facility – OCDRO III, Fort Magsaysay, 48,537,689.32

26
 Project Name/Location Amount
Nueva Ecija
Construction of logistics hub/warehouse in Allen, Northern Samar 14,471,919.25
Construction of logistics hub/warehouse in the Municipality of San
12,851,277.75
Jose, Dinagat Island
Construction of logistics hub/warehouse in San Antonio, Basco,
24,478,014.81
Batanes
Additional works in RDRRMC IX 2-in-a facility 2,435,718.63
Total ₱150,484,093.05

10. Financial Liabilities

2020 2019
Particulars Non- Non-
Current Current
Current Current
Payables
Accounts Payable ₱ 160,178,029.65 ₱ 18,892,926.14
Due to Officers and
90,965.06 1,681,332.08
Employees
Total ₱ 160,268,994.71 ₱ 20,574,258.22

10.1. Accounts Payable composed of due and demandable obligations to various

business enterprises.

10.2. Due to Officers and Employees includes salaries, other benefits and other
authorized expenses due to officers and employees.

11. Inter-Agency Payables

11.1. Inter-Agency Payable amounting to ₱8,375,081.18 consists of the following

accounts:

2020 2019
Particulars Non- Non-
Current Current
Current Current
Due to BIR ₱5,316,577.32 ₱ 11,806,232.89
Due to GSIS 2,497,285.21 795,426.06
Due to Pag-IBIG 31,511.30 6,735.33
Due to PhilHealth 21,881.79 14,218.59
Due to NGAs 507,825.56 7,551,382.86
Total ₱8,375,081.18 ₱ 20,173,995.73

11.2. Due to BIR account balance represents unremitted withholding taxes of the
OCD Regional Offices.

11.3. Due to GSIS account balance represents unremitted GSIS personal share of
various employees for the year 2020 which are still for verification with the
GSIS. Remittance of deductions for the month of December 2020 was made
in January 2021.

27
 11.4. Due to PAG-IBIG account balance represents contributions and loan
payments of OCD employees deducted in previous years as well as
contributions of newly hired employees for the year which remain unremitted
as of report date.

11.5. Due to PHILHEALTH account balance represents contributions and loan

payments of OCD employees deducted in previous year/s as well as
contributions of newly hired employees for the year which remain unremitted
as of report date.

11.6. Due to NGAs represents unliquidated inter-agency transferred funds from

various national government agencies.

Date Year
Source
Purpose Trans- Amount Implem- Status
Agency
ferred ented
For the repair and The balance
Department reconstruction of represents unclaimed
CY
of National NDMC-OCD and 2009 retention fee
2013- ₱195,387.60
Defense ROs and for the onwards deducted from
2015
(DND) purchase of various suppliers/
equipment creditors/ contractors
Funding support
for the preventive
maintenance of
Department Septemb
two (2) units On-going
of Energy er 3, 312,437.96
Toyota Pruis implementation
(DOE) 2018
Hybrid Sedan
Vehicle donated
to OCDRO VIII
Total ₱507,825.56

12. Trust Liabilities

12.1. Trust liabilities amounting to ₱137,372,352.20 consist of the following:

2020 2019
Particulars Non- Non-
Current Current
Current Current
Trust Liabilities ₱ 2,886,227.36 ₱ 2,037,852.96
Trust Liabilities – DRRM
127,960,451.04 160,493,183.58
Fund
Guaranty/Security Deposits
6,525,673.80 9,033,306.73
Payable
Total ₱137,372,352.20 ₱171,564,343.27

12.2. Details of Trust Liabilities amounting to ₱2,886,227.36 are as follows:

Source Agency Purpose Amount

ADPC-EMB-DENR Study Report on DRR/CCA inclusion in ₱ 36,942.62
EIS System, Philippines. Experience

28
 Source Agency Purpose Amount
sharing workshop on DRR/CCA inclusion
in EIA System and Learning courses on
application of the EIA DRR/CCA
Technical Guidelines
To conduct the National Training of
ASEAN US COOP Trainers (NTOT) Basic Intermediate
419,895.49
PROJECT PHASE I & II Course on Incident Command System
(ICS)
Asian Disaster Reduction Nationwide Promotion of Sendai
369,160.85
Center (ADRC) Framework for Disaster Risk Reduction
Sale of Bid Documents 2,060,228.40
Total ₱ 2,886,227.36

12.3. Trust Liabilities – DRRM Fund amounting to ₱127,960,451.04 pertains to the

balance of funds received from both local and foreign sources intended for
victims of calamities. Breakdown of which is as follows:

Cash Amount
A. Cash - Central Office
Cash-in-Bank, LCCA ₱ 2,247,668.27
Bureau of Treasury 1,517,497.38
B. Cash – Regional Office
OCDRO II 3,453,782.00
OCDRO VIII 765,000.00
OCD CAR 50,094.69
OCD BARMM 19,110,000.00
C. Due from Local Government Units
MDCC – Dingalan, Aurora 10,133.04
MDCC – Real, Quezon 720.00
PDCC – Southern Leyte 185,759.08
Provincial Government of Albay 5,156,000.00
Provincial Government of Palawan 49,539,111.94
Provincial Government of Bohol 3,044,684.64
Municipality of Magsaysay 880,000.00
D. Due from GOCCs
Leyte Metropolitan Water District 42,000,000.00
Total ₱ 127,960,451.04
12.4. Guaranty/Security Deposits Payable amounting to ₱6,525,673.80 represents
retention money from payment of accounts payable from the following
creditors:

Name of supplier/creditor/contractor Amount

168 Paragon International General Contractor ₱ 25,332.00
Accel Prime Technologies Inc. 300,899.55
Adecs International Corporation 8,940.00
Advance Solutions Inc. 9,375.00
ASJ Builders 1,285,127.77
Bedmaster Manufacturing Corporation 9,243.30
Bihis Cruz Inc. 73,500.00
Codo Trading 45,254.50

29
 Name of supplier/creditor/contractor Amount
Colent Marketing Philippines Inc. 4,999.00
Dels Apparel 61,040.00
Fastel Services Inc 42,680.00
Fort Bo Enterprise 675,000.00
Ione Resources Inc. 319,489.02
Jecams Inc 3,405.99
Long Bay Trading 9,519.09
Mactan Rock Industries Inc. 40,450.10
Matterhorn Motors Inc. 123,382.70
Meihao Corporation 799,011.90
MOJR Construction Trading & Gen. Services Ltd. Inc. 2,500,872.47
MZR Builders 49,140.00
Roqson Industrial Sales Inc. 1,120.94
Supervalue Inc. 14,145.08
Taeyoung International Corporation 792.00
Vivocom Technologies Inc. 1,358.50
Business Unusual Media Solutions 20,000.00
Jets Trophy Inc. 84,750.00
A & C Global & Corporate Sales Inc. 5,680.00
Deokma Eight Trading Inc. 11,164.89
Total ₱6,525,673.80

13. Other Payables

The balance of Other Payables represents personal loan repayments and capital
contributions for remittance to OCD employee associations and/or private entities
such as AVAC, Mutual Benefit Association Inc., Kitanglad and AFPSLAI. These
deductions were remitted in January 2021. Out of the total balance, ₱408,723.85
represents salaries, wages, bonuses and other emoluments withheld from Ms.
Norma Diata (former Special Disbursing Officer, OCD NCR).

Age
Account 31-90 Total
Not yet due < 30 days 91-1 year >1 year
days
CDEA Capital
₱ 20.00 ₱ 20 ₱ 5,140.00 ₱2,290.00 ₱7,470.00
Contribution
CDEA Salary
625 3,226.71 3,851.71
Loan
KMPC Salary
273,562.42 42,116.48 12,667.16 328,346.06
Loan
AVACC Salary
249,234.88 7,000.00 1,500.00 257,734.88
Loan
DBP Salary Loan 17,645.29 17,645.29
AFPSLAI Salary
5,762.00 5,414.00 11,176.00
Loan
AFPMBAI
852.13 852.13
Premium
AFPMBAI Policy
100.00 100.00
Loan
Fund
408,723.85 408,723.85
accountability
Others 171,920.72 171,920.72
Total ₱580,644.57 ₱552,817.30 ₱645 ₱80,890.48 ₱ 22,823.29 ₱1,207,820.64

30
 Age
Account 31-90 Total
Not yet due < 30 days 91-1 year >1 year
days

14. Service and Business Income

Total Service and Business Income amounting to ₱8,497.48 consist of interest from
savings account.

Business Income 2020 2019

Interest Income ₱ 8,497.48 ₱ 56,869.95

15. Other Non-Operating Income

Other Non-Operating Income in the amount of ₱81,850.00 consists of proceeds

from sale of unserviceable property.

Other Non-Operating Income 2020 2019

Sale of Unserviceable Property ₱ 81,850.00 ₱ 12,500.00
Miscellaneous Income 2,867,070.07
Total ₱ 81,850.00 ₱ 2,879,570.07

16. Personnel Services

2019
Particulars 2020
(As restated)
Salaries and Wages ₱ 217,010,355.91 ₱ 195,384,760.62
Other Compensation 80,902,565.20 72,714,280.02
Personnel Benefit Contribution 10,304,825.11 28,228,530.65
Other Personnel Benefits 13,756,290.65 9,011,406.62
Total ₱ 321,974,036.87 ₱ 305,338,977.91

16.1. The significant increase in PS represents the requirement for newly-hired and
newly-promoted OCD personnel for CY 2019 and the implementation of the
first tranche of Salary Standardization Law 5 (SSL 5).

16.2. Salaries and Wages

2019
Particulars 2020
(As restated)
Salaries and Wages - Regular ₱ 217,010,355.91 ₱ 195,384,760.62

16.3. Other Compensation

2019
Particulars 2020
(As restated)
Personal Economic Relief Allowance ₱ 12,057,154.06 ₱ 11,467,896.22
Representation Allowance (RA) 4,215,218.56 4,265,013.71
Transportation Allowance (TA) 4,114,969.58 4,046,286.64
Clothing/Uniform Allowance 3,000,000.00 2,862,000.00

31
 2019
Particulars 2020
(As restated)
Hazard Pay 4,063,000.00
Longevity Pay 55,000.00 290,000.00
Year End Bonus 35,908,223.00 32,127,333.45
Cash Gift 2,513,500.00 2,418,750.00
Other Bonuses and Allowances 14,975,500.00 15,237,000.00
Total ₱ 80,902,565.20 ₱ 72,714,280.02

16.4. Personnel Benefit Contribution

2019
Particulars 2020
(As restated)
Retirement and Life Insurance Premiums ₱ 6,297,705.24 ₱ 24,776,312.21
Pag-IBIG Contributions 603,400.00 735,088.03
PhilHealth Contributions 2,856,119.87 2,097,630.41
Employees Compensation Insurance Premiums 547,600.00 619,500.00
Total ₱10,304,825.11 ₱ 28,228,530.65

16.5. Other Personnel Benefits

2019
Particulars 2020
(As restated)
Terminal Leave Benefits ₱ 8,690,399.53 ₱ 4,204,406.62
Other Personnel benefits 5,065,891.12 4,807,000.00
Total ₱ 13,756,290.65 ₱ 9,011,406.62

17. Maintenance and Other Operating Expenses

2019
Particulars 2020
(As restated)
Travelling Expenses ₱ 9,914,372.67 ₱ 40,795,444.00
Training and Scholarship Expenses 23,036,071.15 67,481,914.35
Supplies and Materials Expenses 394,778,768.00 240,097,487.87
Utility Expenses 19,623,232.13 7,148,077.73
Communication Expenses 15,463,635.18 19,468,880.87
Awards/Rewards and Prizes 6,213,566.08 15,137,000.00
Confidential, Intelligence and
2,791,300.00 2,485,800.00
Extraordinary Expenses
Professional Services 4,744,333.24 9,142,639.08
General Services 125,971,760.75 43,856,390.30
Repairs and Maintenance 7,754,576.23 5,541,167.32
Taxes, Insurance Premiums and Other Fees 4,228,915.28 2,666,995.41
Other Maintenance and Operating
762,348,985.50 152,934,560.07
Expenses
Total ₱1,376,869,516.21 ₱ 606,756,357.00

The increase in total MOOE was due to the provision of logistical requirements in
relation to COVID 19 response, these expenses includes but not limited to, hotel

32
accommodations, food, janitorial services, transportation and deliveries of NFIs and
other ancillary services necessary in the maintenance of quarantine and swabbing
facilities.

17.1. Travelling Expenses

2019
Particulars 2020
(As restated)
Traveling Expenses - Local ₱9,513,436.40 ₱35,304,459.68
Traveling Expenses - Foreign 400,936.27 5,490,984.32
Total ₱ 9,914,372.67 ₱ 40,795,444.00

17.2. Training and Scholarship Expenses

2019
Particulars 2020
(as restated)
Training Expenses ₱23,036,071.15 ₱67,481,914.35

Training expenses consist of expenses incurred in connection with the

conduct of various training activities under the National Disaster Risk
Reduction and Management Education and Training Program (NDRRMETP)
to cover the 14 basic sectors as identified by the National Anti-Poverty
Commission (NAPC), as follows:

1. Farmers and landless rural workers

2. Artisanal fisher folk
3. Urban poor
4. Indigenous cultural communities/indigenous peoples
5. Workers in the formal sector and migrant workers
6. Workers in the informal sector
7. Women
8. Youth and students
9. Persons with disabilities
10. Victims of disasters and calamities
11. Senior citizens
12. Nongovernment organizations (NGOs)
13. Children
14. Cooperatives

17.3. Supplies and Materials Expenses

2019
Particulars 2020
(As restated)
Office Supplies Expenses ₱ 10,140,653.12 ₱ 6,845,960.64
Accountable Forms Expenses 41,100.00 71,550.09
Food Supplies Expenses 111,458,073.21 500.00
Welfare Goods Expenses 214,092,333.41 168,841,759.87
Fuel, Oil and Lubricants Expenses 19,570,719.57 23,890,744.06

33
 2019
Particulars 2020
(As restated)
Semi-Expendable – Machinery and Equipment 1,709,625.13 4,084,582.26
Semi-Expendable – Furniture and Fixture 1,118,083.89 2,561,607.26
Other Supplies and Materials Expenses 36,648,179.67 33,800,783.69
Total ₱ 394,778,768.00 ₱ 240,097,487.87

Purchases of supplies and materials made by the 17 regional offices were

recorded in the books as outright expense.

17.4. Utility Expenses

2019
Particulars 2020
(As restated)
Water Expenses ₱ 3,498,686.86 ₱ 706,541.07
Electricity Expenses 16,124,545.27 6,441,536.66
Total ₱ 19,623,232.13 ₱ 7,148,077.73

17.5. Communication Expenses

2019
Particulars 2020
(As restated)
Postage and Courier Services ₱ 418,748.00 ₱ 810,455.79
Telephone Expenses 13,790,392.47 9,533,864.30
Internet Subscription Expenses 1,067,269.72 8,889,941.07
Cable, Satellite, Telegraph and Radio
187,224.99 234,619.71
Expenses
Total ₱15,463,635.18 ₱19,468,880.87

17.6. Awards/Rewards and Prizes

2019
Particulars 2020
(As restated)
Awards/Rewards Expenses ₱ 510,566.08 ₱8,221,500.00
Prizes 5,703,000.00 6,915,500.00
Total ₱6,213,566.08 ₱15,137,000.00

17.7. Confidential, Intelligence and Extraordinary Expenses

2019
Particulars 2020
(As restated)
Extraordinary and Miscellaneous Expenses ₱ 2,791,300.00 ₱2,485,800.00

The increase in Extraordinary and Miscellaneous Expenses is due to the grant

of additional allowance to OCD central and regional officials as stated in the
GAA of 2020 (RA 11465).

34
 17.8. Professional Services
2019
Particulars 2020
17.9. (As restated)
Auditing Services ₱ 170,546.71 ₱ 162,831.30
Consultancy Services 4,450,405.05 5,688,383.95
Other Professional Services 123,381.48 3,291,423.83
Total ₱ 4,744,333.24 ₱ 9,142,639.08
General Services

2019
Particulars 2020
(As restated)
Environmental/Sanitary Services ₱30,864,150.75
Janitorial Services 39,986,449.46 ₱ 79,055.27
Other General Services 55,121,160.54 43,777,335.03
Total ₱ 125,971,760.75 ₱43,856,390.30

The OCD has 320 Contract of Service (COS) and Job Order (JO) workers as
of December 31, 2020. There is 26.56 percent increase compared to the 235
COS and JO workers in 2019. The additional COS and JO workers were
hired to augment manpower of OCD particularly in the COVID-19 response
such as management of resources and logistics, distribution of Personal
Protective Equipment (PPE), medical items and other resources in various
private/public hospitals, testing and quarantine facilities and even various
LGUs throughout the country. Further, they were tasked in manning the 24/7
Operations Centers, form part of the Secretariat to the National Task Force
(NTF) against COVID-19, regular disinfection of OCD facilities (Utility
Workers) and provision of transportation requirements relative to COVID-19
response activities.

17.10. Repairs and Maintenance

2019
Particulars 2020
(As restated)
Repairs and Maintenance - Buildings and
₱ 1,229,847.48 ₱ 965,478.74
Other Structures
Repairs and Maintenance - Machinery and
1,907,969.23 936,498.48
Equipment
Repairs and Maintenance - Transportation
3,484,260.57 3,615,871.10
Equipment
Repairs and Maintenance – Furniture and
455,964.75 23,319.00
Fixtures
Repairs and Maintenance – Other Property,
676,534.20
Plant and Equipment
Total ₱ 7,754,576.23 ₱5,541,167.32

17.11. Taxes, Insurance Premiums and Other Fees

35
 2019
Particulars 2020
(As restated)
Taxes, Duties and Licenses ₱ 119,430.81 ₱ 140,477.22
Fidelity Bond Premiums 1,005,514.73 642,591.50
Insurance Expenses 3,103,969.74 1,883,926.69
Total ₱4,228,915.28 ₱ 2,666,995.41

17.12. Other Maintenance and Operating Expenses

2019
Particulars 2020
(As restated)
Advertising Expenses ₱ 362,164.01 ₱ 825,618.00
Printing and Publication Expenses 3,022,494.69 3,374,663.58
Representation Expenses 199,459,579.66 30,781,906.27
Transportation and Delivery Expenses 55,949,586.39 2,957,359.04
Rent/Lease Expenses 413,242,799.51 47,238,263.66
Subscription Expenses 491,748.88 281,587.48
Donations 6,745,000.00
Other Maintenance and Operating Expenses 89,820,612.36 60,730,162.04
Total ₱762,348,985.50 ₱ 152,934,560.07

18. Non-Cash Expenses

2019
Particulars 2020
(As restated)
Depreciation - Buildings & Other Structures ₱ 3,932,562.00 ₱ 3,826,204.95
Depreciation - Machinery and Equipment 44,844,145.68 25,140,199.47
Depreciation - Transportation Equipment 6,390,376.39 5,380,372.80
Depreciation - Furniture, Fixtures and Books 104,490.46 56,820.00
Depreciation - Other PPE 1,012,998.18 982,236.12
Total ₱ 56,284,572.71 ₱35,385,833.94

19. Net Financial Assistance/Subsidy

Net Financial Assistance/Subsidy totaling ₱2,148,283,107.19 is composed of

Notice of Cash Allocations (net of reversion) received from DBM and TRA,
breakdown of which is as follows:

Particulars 2020 2019

NCAs received from DBM ₱ 2,085,196,591.00 ₱ 1,376,031,480.00
Tax Remittance Advice (TRA) 98,277,426.39 29,496,775.27
Sub Total 2,183,474,017.39 1,405,528,255.27
Less: Reversion of unused NCA 2,813,930.20 316,698,358.41
Subsidy - Others 32,376,980.00
Total ₱2,148,283,107.19 ₱1,088,829,896.86

36
 The total amount of NCA received for the year is net of reversion received from the
DBM sourced from the donated funds deposited to the BTr, to support OCD’s
response to COVID-19 pandemic, details of which are as follows:

NCA Number Amount

BMB-D-20-0016069 ₱ 1,185,919.00
BMB-D-20-0008247 32,093,237.00
BMB-D-20-0001878 26,317,500.00
Total ₱ 59,596,656.00

20. Gains

Gains amounting to ₱3,878.15 represents gains from exchange rate adjustments.

21. Losses

Particulars Amount
Loss on foreign exchange ₱ 31,342.67
Loss on sale of PPE 47,887.50
Total ₱ 79,430.17

22. Receipt of Notice of Cash Allocation (NCA)

NCA received for CY 2020 amounting to ₱2,183,474,017.39 is broken down as

follows:

Particulars Amount
CY 2020 Operating Requirements ₱ 767,884,269.00
Terminal Leave/Retirement Gratuity 5,195,710.00
Leave Credits Monetization 107,892.00
Due and Demandable Accounts Payable 1,081,191,383.00
Funding requirement for COVID-19 Response Operations 230,817,337.00
Sub Total NCAs from DBM ₱ 2,085,196,591.00
Tax Remittance Advice (TRA) 98,277,426.39
Total ₱ 2,183,474,017.39

23. Collection of Income/Revenues

Collection of Income/Revenue amounting to ₱8,126.48 is composed of interest

earned from various savings account deposits.

24. Collection of Receivables

37
 Collection of receivables amounting to ₱213,299.67 broken down as follows:

Particulars Amount
Collection from audit disallowances ₱73,046.34
Refund of unutilized fund transferred to the Municipality
140,253.33
of Divilacan, Isabela
Total ₱213,299.67

25. Trust Receipts

Particulars Amount
Donations from various local and foreign donors ₱ 40,226,474.76
Guaranty/Security Deposits 93,374.40
Sale of Bid Documents 755,000.00
Total ₱ 41,074,849.16

Donations are broken down as follows:

Particulars Amount
Belo CH ₱ 10,000.00
Trust Trade 310,420.00
Veterans Federation of the Philippines 400,000.00
Don Camilo Osias 300,000.00
Usec Bernardo Florece Jr 10,000.00
Dir. Bernardo Rafaelito Alejandro IV 10,000.00
Dir. Eugene Cabrera 10,000.00
Dir. Edgar Posadas 10,000.00
National Security Council 500,000.00
Asec Kristoffer James Purisima 50,000.00
Dir. Tecson John Lim 10,000.00
Dir. Susana Juangco 10,000.00
Asec Casiano Monilla 40,000.00
Karlo Alexei Nograles 273,165.10
Salvador Campo Medialdia 273,165.10
Alfonso Cusi 273,165.10
Armed Forces of the Philippines 16,901,934.27
Asec Florida Dijan 50,000.00
Sec. Wendel Avisado 273,170.00
Bureau of Jail Management and Penology 7,150,337.94
Dir. Harold Cabreros 10,000.00
Philippine Navy 3,595,500.00
Transglobal Consolations 1,000,000.00
Municipality of Sulop 21,750.00
Cavite Economic Zone Employees Coop 50,000.00
Command and General Staff College 50,000.00
AFP Training & Doctrine Command & General Staff College 114,000.00
KPGroup Phils. Inc. 400,000.00
Philippine Army 3,453,782.00

38
 Particulars Amount
Municipality of Talisay, Cebu 104,848.00
Donations directly deposited to the BTr 4,110,465.00
Anonymous 450,772.25
Total ₱40,226,474.76

26. Other Receipts

Other Receipts amounting to ₱712,351.76 represent refund from excess CAs and
overpayment of expenses, details is as follows:

Particulars/Purpose Amount
Refund from overpayment of Personnel Services ₱ 28,091.74
Refund from overpayment of MOOE 32,226.66
Refund of excess cash advances and unused Petty Cash 637,194.36
Miscellaneous receipts 14,839.00
Total ₱ 712,351.76

27. Adjustment

Adjustments amounting to ₱5,169,616.69 represent restoration of cash for cancelled,

lost and stale checks.

28. Remittance to National Treasury

Remittance to National Treasury amounts to ₱34,564,696.74, details are as follows:

Particulars/Purpose Amount
Refund of excess cash advances and unutilized fund
₱ 34,424,443.41
transferred to Regional Offices
Collection from receivables 140,253.33
Total ₱ 34,564,696.74

29. Payment of Expenses

Payment of Expenses consists of expenses incurred by Central Office (CO) and the
ROs including prior years’ expenses/liquidations received by the CO on CY 2020.

30. Purchase of Inventories

Purchase of Inventories consists of expenses incurred by CO for procurement of

office supplies held in inventory for consumption and distribution.

39
31. Grant of Cash Advances

Grant of CAs amounting to ₱14,926,495.16 is broken down as follows:

Particulars Amount
Local and Foreign Travel ₱ 390,177.76
Special Projects/Activities 14,536,317.40
Total ₱ 14,926,495.16

32. Prepayments

A total amount of ₱2,859,942.20 was paid in advance representing building and

equipment policy/insurance and one-year corporate software anti-virus, details of
which are as follows:

Particulars Amount
Building and Equipment Insurance Policy for CY 2020 ₱ 2,169,153.25
One year corporate software anti-virus 690,788.95
Total ₱ 2,859,942.20

33. Payment of Accounts Payable

Payment of Accounts Payable amounting to ₱307,611.89 consists of payment to

various creditors/suppliers/contractors.

34. Remittance of Personnel Benefit Contribution and Mandatory Deductions

Remittance of Personnel Benefit Contributions and Mandatory Deductions

amounting to ₱64,436,395.39 includes remittances to PhilHealth, HDMF, GSIS,
Capital Contributions and other accredited institutions of OCD for both personal and
government share. Also includes remittance of taxes withheld from payment to
creditors/suppliers not covered by TRA amounting to ₱19,497,616.51.

35. Release of Inter-Agency Fund Transfers

Release of Inter-Agency Fund amounting to ₱49,472,244.84 consists of fund

transfers made to the following Implementing Agencies:
Particulars Amount
PS-DBM ₱ 9,472,244.84
National Food Authority 40,000,000.00
Total ₱ 49,472,244.84

40
36. Other Disbursements

Other Disbursements amounting to ₱31,327,245.87 is utilized for the grant of

financial assistance to victims of disasters.

37. Reversion of Unutilized NCA

Reversion of Unutilized NCA amounting to ₱2,813,930.20 was recorded per Journal

Entry Vouchers (JEV) No. 2012-12-005561 dated 31 December 2020.

38. Proceeds from Sale/Disposal of Property, Plant and Equipment

A total amount ₱46,850.00 was realized from the sale of unserviceable PPE for the
period.

39. Cash Purchase of Property, Plant and Equipment

A total amount of ₱110,624,672.67 was paid to various suppliers and contractors for
the purchase of PPE and construction of agency assets, details are as follows:

2019
Particulars 2020
(as restated)
Purchase of machinery and equipment ₱ 19,454,638.06 ₱ 98,179,198.72
Purchase of furniture, fixtures & books 154,344.65 17,052.89
Construction in Progress 18,034,895.14 56,627,513.32
Purchase of other PPE 57,870,680.65
Advances to contractors 7,160,456.98 6,397,125.19
Payment of guaranty deposits 163,225.00
Release of retention fee to contractors 7,949,657.19 4,791,923.25
Total ₱ 110,624,672.67 ₱ 166,176,038.37

40. Effects of Changes in Foreign Exchange Rates

The amount of ₱27,664.52 represents changes in exchange rates of Foreign Currency

Account maintained in DBP, Camp Aguinaldo Branch.

41. Accumulated Surplus/ (Deficit)

Changes in Accumulated Surplus/(Deficit) consist of the following items listed

below:

41
 Particulars Amount
Balance at Jan 1 as restated ₱ 1,500,112,293.02
Others (7,846,321.48)
Surplus/(Deficit for the period) 393,169,776.86
Balance at December 31, 2020 ₱ 1,885,435,748.40

Others amounting to ₱7,846,321.48 consist of the direct adjustment to Accumulated

Surplus/(Deficit) for the disposal of various PPE through donations, closing of Cash
– Treasury/Agency Deposit, RA and liquidation of Inter-Agency Transferred Funds
received and granted.

42. Related Party Transactions

42.1. Key Management Personnel

The key management personnel of the OCD are the Administrator, Civil
Defense Deputy Administrators (Operations and Administration), and the
members of the senior management group. The governing body consists of
members appointed by the President. The senior management group consists
of the Service Directors, Regional Directors and Division Chiefs.

42.2. Key Management Personnel Compensation

The aggregate remuneration of the members of the governing body on a

fulltime equivalent basis receiving remuneration within this category, are:

Aggregate
Particulars
Remuneration
Salaries and Wages ₱ 5,688,415.90
Other Personnel Benefits 2,101,182.00
Total ₱ 7,789,597.90

43. Appropriations, Allotments and Obligations Incurred

43.1. During the year, the agency had total appropriations of ₱1,466,172,639.00,
with details as follows:

Appropriations/ Obligations
Particulars Balance
Allotments Incurred
CURRENT      
  Personnel Services      
    GASS 48,677,000.00 48,677,000.00
DRMM 122,734,500.00 122,589,541.87 144,958.13
Civil Defense Enhancement 105,213,000.00 105,092,551.06 120,448.94
    Automatic Appropriations 6,828,037.00 6,827,914.88 122.12
    Pension and Gratuity 5,269,775.00 5,269,771.61 3.39
Miscellaneous Personnel
    Benefit Fund 38,105,441.00 37,497,299.86 608,141.14
      Subtotal 326,827,753.00 325,954,079.28 873,673.72
  Maintenance and Other

42
 Appropriations/ Obligations
Particulars Balance
Allotments Incurred
Operating Expenses
GASS 51,372,000.00 49,348,026.87 2,023,973.13
DRRM 285,778,500.00 177,732,541.16 108,045,958.84
    Civil Defense Enhancement 29,945,000.00 14,553,931.44 15,391,068.56
Disaster Management
Operations 210,245,000.00 210,245,000.00
National Disaster Risk
Reduction and Management
Fund (Calamity Fund) 1,207,812,328.00 1,176,044,193.44 31,768,134.56
Bayanihan to Recover as
One Act (RA 11494) 458,750,200.00 175,967,436.21 282,782,763.79
Unprogrammed
Appropriations 589,170,818.00 589,144,707.10 26,110.90
      Subtotal 2,883,073,846.00 2,393,035,836.22 440,038,009.78
Capital Outlay
GASS 375,000.00 85,000.00 290,000.00
Unprogrammed
Appropriations 266,019,600.00 117,547,734.75 148,471,865.25
Disaster Management
Operations 39,997,000.00 39,981,479.52 15,520.48
Subtotal 306,391,600.00 157,614,214.27 148,777,385.73
Contingent Fund - MOOE
₱2,876,604,129.7
Grand total ₱3,466,293,199.00 ₱589,689,069.23
7

43.2. Total allotments available during the year was ₱3,466,293,199.00 while the
obligations incurred amounted to ₱2,876,604,129.77 leaving a balance of
₱589,689,069.23.

44. Restatement of the 2019 Balances of Assets, Liabilities, Income and Expenses

(in Philippine Peso)

Account Effects of Remarks
2019 Restated
2019 Balance Errors (Over)/
Balance
Under
Cash – Collecting
60.00 60.00
Officers
Closing of
Petty Cash 2,049,724.00 (54,399.00) 1,995,325.00
PCF
Cash in Bank - Local
Currency, Current 117,219,757.46 (1,653,948.48) 115,565,808.98  
Account
Cash in Bank - Foreign
518,069.34 518,069.34  
Currency, Savings
Cash -
Treasury/Agency 27,459,300.00 27,459,300.00  
Deposit, Trust
Cash and Cash
147,246,910.80 (1,708,347.48) 145,538,563.32  
Equivalents
Due from National
228,590,895.55 228,590,895.55
Government Agencies
Due from
Liquidation
Government-Owned
563,917,673.95 (15,625,000.00) 548,292,673.95 of PY
and/or Controlled
utilizations
Corporations

43
 (in Philippine Peso)
Account Effects of Remarks
2019 Restated
2019 Balance Errors (Over)/
Balance
Under
Due from Local
87,963,569.14 87,963,569.14  
Government Units
Other Receivables 2,160.00 2,160.00  
Receivables -
777,051.49 777,051.49
Disallowances/Charges
Due from Officers and
680,582.92 680,582.92  
Employees
Receivables 881,931,933.05 (15,625,000.00) 866,306,933.05  
Liquidation
Welfare Goods for
168,701,873.77 10,772,947.13 179,474,820.90 of PY
Distribution
utilizations
Property and
Equipment for 30,647,745.96 30,647,745.96  
Distribution
Other Supplies and
Materials for 2,102,274.95 2,102,274.95
Distribution
Liquidation
Office Supplies
6,324,244.27 85,221.76 6,409,466.03 of PY
Inventory
utilizations
Liquidation
Other Supplies and
9,219,994.00 2,224,786.00 11,444,780.00 of PY
Materials Inventory
utilizations
Semi-Expendable
28,021.76 28,021.76  
Office Equipment
Semi-Expendable
Information and
5,724.16 5,724.16  
Communications
Technology Equipment
Semi-Expendable
32,980.00 32,980.00  
Furniture and Fixtures
Inventories 217,062,858.87 13,082,954.89 230,145,813.76  
Advances to Special Unrecorded
2,548,417.45 (1,594,661.09) 953,756.36
Disbursing Officer liquidations
Advances to Officers Unrecorded
1,366,073.13 (510,755.50) 855,317.63
and Employees liquidations
Advances to
2,776,778.80 2,776,778.80  
Contractors
Prepaid Insurance 533,398.31 533,398.31  
Unrecorded
Other Deposits 50,000.00 (50,000.00)
liquidations
Other Current Assets 7,274,667.69 (2,155,416.59) 5,119,251.10  
Buildings 127,273,040.64 127,273,040.64  
Accumulated
Depreciation - 33,260,431.03 33,260,431.03  
Buildings
Other Structures 1,259,075.33 1,259,075.33  
Accumulated
Depreciation - Other 150,649.44 150,649.44  
Structures
Machinery 8,024,989.75 8,024,989.75  

44
 (in Philippine Peso)
Account Effects of Remarks
2019 Restated
2019 Balance Errors (Over)/
Balance
Under
Accumulated
Depreciation - 2,449,451.36 2,449,451.36  
Machinery
Office Equipment 19,691,723.21 19,691,723.21  
Accumulated
Depreciation - Office 15,532,261.85 15,532,261.85  
Equipment
Information and
Communication 197,185,223.27 197,185,223.27  
Technology Equipment
Accumulated
Depreciation -
Information and 47,447,849.00 47,447,849.00  
Communication
Technology Equipment
Communication
122,645,998.11 122,645,998.11  
Equipment
Accumulated
Depreciation -
97,900,960.93 97,900,960.93  
Communication
Equipment
Other Equipment 139,714,432.75 139,714,432.75  
Accumulated
Depreciation - Other 131,708,976.12 131,708,976.12  
Equipment
Motor Vehicles 84,350,304.35 84,350,304.35  
Accumulated
Depreciation - Motor 50,592,673.74 50,592,673.74  
Vehicles
Furniture and Fixtures 7,720,430.95 7,720,430.95  
Accumulated
Depreciation - 7,010,134.11 7,010,134.11  
Furniture and Fixtures
Watercrafts 12,399,215.00 12,399,215.00  
Accumulated
Depreciation - 7,290,552.99 7,290,552.99  
Watercrafts
Construction in
Progress - Buildings 134,854,724.44 134,854,724.44  
and Other Structures
Other Property, Plant
30,254,238.00 30,254,238.00  
and Equipment
Accumulated
Depreciation - Other
26,531,494.91 26,531,494.91  
Property, Plant and
Equipment
Property, Plant and
465,497,960.32 0.00 465,497,960.32  
Equipment
Unrecorded
Accounts Payable 9,403,875.04 9,489,051.10 18,892,926.14
payables
Due to Officers and Unrecorded
822,413.23 858,918.85 1,681,332.08
Employees payables

45
 (in Philippine Peso)
Account Effects of Remarks
2019 Restated
2019 Balance Errors (Over)/
Balance
Under
Financial Liabilities 10,226,288.27 10,347,969.95 20,574,258.22  
Unrecorded
Due to BIR 11,332,229.40 474,003.49 11,806,232.89
payables
Unrecorded
Due to GSIS 772,034.75 23,391.31 795,426.06
payables
Unrecorded
Due to Pag-IBIG 3,835.33 2,900.00 6,735.33
payables
Unrecorded
Due to PhilHealth 11,217.49 3,001.10 14,218.59
payables
Due to NGAs 7,551,382.86 7,551,382.86
Inter-Agency
19,670,699.83 503,295.90 20,173,995.73  
Payables
Trust Liabilities 2,037,852.96 2,037,852.96  
Trust Liabilities -
Disaster Risk
160,493,183.58 160,493,183.58  
Reduction and
Management Fund
Guaranty/Security
9,033,306.73 9,033,306.73  
Deposits Payable
Trust Liabilities 171,564,343.27 0.00 171,564,343.27  
 Unrecorded
Other Payables 160,930.09 22,701.22 183,631.31
payables
Accumulated
1,517,392,069.27 (17,279,776.25) 1,500,112,293.02
Surplus/(Deficit)
Interest Income 56,869.95 56,869.95  
Service and Business
56,869.95 0.00 56,869.95  
Income
Gain on Sale of
Property, Plant and 4,680.00 0.00 4,680.00  
Equipment
Sale of Unserviceable
12,500.00 12,500.00  
Property
Miscellaneous Income 2,867,070.07 2,867,070.07
Proceeds from
Insurance/ 2,879,570.07 0.00 2,879,570.07  
Indemnities
Salaries and Wages - Unrecorded
195,081,057.15 303,703.47 195,384,760.62
Regular expenses
Personal Economic
Unrecorded
Relief Allowance 11,455,235.79 12,660.43 11,467,896.22
expenses
(PERA)
Representation
4,249,596.96 15,416.75 4,265,013.71  
Allowance (RA)
Transportation
4,046,286.64 4,046,286.64  
Allowance (TA)
Clothing/Uniform
2,862,000.00 2,862,000.00  
Allowance
Longevity Pay 290,000.00 290,000.00  
Year End Bonus 32,127,333.45 32,127,333.45  
Cash Gift 2,418,750.00 2,418,750.00  

46
 (in Philippine Peso)
Account Effects of Remarks
2019 Restated
2019 Balance Errors (Over)/
Balance
Under
Other Bonuses and  Unrecorded
15,234,000.00 3,000.00 15,237,000.00
Allowances expenses
Retirement and Life
24,776,312.21 24,776,312.21  
Insurance Premiums
Pag-IBIG
735,088.03 735,088.03  
Contributions
PhilHealth
2,097,630.41 2,097,630.41  
Contributions
Employees
Compensation 619,500.00 619,500.00  
Insurance Premiums
Terminal Leave
4,204,406.62 4,204,406.62  
Benefits
Other Personnel
4,807,000.00 4,807,000.00  
Benefits
Personnel Services 305,004,197.26 334,780.65 305,338,977.91  
Traveling Expenses - Unrecorded
34,765,224.19 539,235.49 35,304,459.68
Local expenses
Traveling Expenses - Unrecorded
5,334,305.26 156,679.06 5,490,984.32
Foreign expenses
Unrecorded
Training Expenses 67,153,248.43 328,665.92 67,481,914.35
expenses
Office Supplies Overstated
6,895,881.30 (49,920.66) 6,845,960.64
Expenses expenses
Accountable Forms  Unrecorded
68,000.09 3,550.00 71,550.09
Expenses expenses
Food Supplies
500.00 500.00  
Expenses
Welfare Goods Unrecorded
166,326,587.00 2,515,172.87 168,841,759.87
Expenses expenses
Fuel, Oil and Unrecorded
18,974,564.29 4,916,179.77 23,890,744.06
Lubricants Expenses expenses
Semi-Expendable -
Machinery and 4,084,582.26 4,084,582.26
Equipment
Semi-Expendable -
2,561,607.26 2,561,607.26
Furniture and Fixture
Other Supplies and Unrecorded
32,277,413.84 1,523,369.85 33,800,783.69
Materials Expenses expenses
Unrecorded
Water Expenses 693,994.32 12,546.75 706,541.07
expenses
Electricity Expenses 6,441,536.66 6,441,536.66
Postage and Courier Unrecorded
789,469.79 20,986.00 810,455.79
Services expenses
Unrecorded
Telephone Expenses 9,336,006.61 197,857.69 9,533,864.30
expenses
Internet Subscription
8,889,941.07 8,889,941.07
Expenses
Cable, Satellite,
Telegraph and Radio 234,619.71 234,619.71
Expenses
Awards/Rewards
8,221,500.00 8,221,500.00
Expenses

47
 (in Philippine Peso)
Account Effects of Remarks
2019 Restated
2019 Balance Errors (Over)/
Balance
Under
Prizes 6,915,500.00 6,915,500.00
Extraordinary and
Miscellaneous 2,485,800.00 2,485,800.00  
Expenses
Auditing Services 162,831.30 162,831.30
Unrecorded
Consultancy Services 5,518,383.95 170,000.00 5,688,383.95
expenses
Other Professional Unrecorded
3,161,423.83 130,000.00 3,291,423.83
Services expenses
Janitorial Services 79,055.27 79,055.27  
Unrecorded
Other General Services 43,673,519.08 103,815.95 43,777,335.03
expenses
Repairs and
Maintenance -
965,478.74 965,478.74  
Buildings and Other
Structures
Repairs and
Maintenance - Unrecorded
923,838.48 12,660.00 936,498.48
Machinery and expenses
Equipment
Repairs &Maintenance
Unrecorded
- Transportation 3,614,155.10 1,716.00 3,615,871.10
expenses
Equipment
Repairs and
Maintenance - 23,319.00 23,319.00  
Furniture and Fixture
Taxes, Duties and
140,477.22 140,477.22
Licenses
Fidelity Bond
642,591.50 642,591.50
Premiums
Insurance Expenses 1,883,926.69 1,883,926.69
Advertising Expenses 825,618.00 825,618.00
Printing and Unrecorded
3,310,637.58 64,026.00 3,374,663.58
Publication Expenses expenses
Representation Unrecorded
29,180,234.06 1,601,672.21 30,781,906.27
Expenses expenses
Transportation and Unrecorded
2,957,359.04 2,957,359.04
Delivery Expenses expenses
Unrecorded
Rent/Lease Expenses 45,783,653.64 1,454,610.02 47,238,263.66
expenses
Unrecorded
Subscription Expenses 270,803.48 10,784.00 281,587.48
expenses
Donations 6,745,000.00 6,745,000.00  
Other Maintenance and Unrecorded
57,498,773.36 3,231,388.68 60,730,162.04
Operating Expenses expenses
Maintenance and
Other Operating 589,811,361.40 16,944,995.60 606,756,357.00  
Expenses
Depreciation -
Buildings and Other 3,826,204.95 3,826,204.95  
Structures

48
 (in Philippine Peso)
Account Effects of Remarks
2019 Restated
2019 Balance Errors (Over)/
Balance
Under
Depreciation -
Machinery and 25,140,199.47 25,140,199.47  
Equipment
Depreciation -
Transportation 5,380,372.80 5,380,372.80  
Equipment
Depreciation -
Furniture, Fixtures and 56,820.00 56,820.00  
Books
Depreciation - Other
Property, Plant and 982,236.12 982,236.12  
Equipment
Non-Cash Expenses 35,385,833.94 0.00 35,385,833.94  
Total Expenses 930,201,392.60 17,279,776.25 947,481,168.85
Subsidy from
1,088,829,896.86 1,088,829,896.86  
National Government

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