HIMAMAYLAN WATER DISTRICT SEGOVIA ST., HIMAMAYLAN CITY DETAILED STATEMENT OF FINANCIAL POSITION ‘AS OF January 31, 2019 ASSETS ‘CURRENT ASSETS CASH AND CASH EQUIVALENTS ‘CASH ON HAND: CASH-COLLECTING OFFICERS. PETTY CASH ‘CASH IN BANKS-LOCAL CURRENCY CCASH IN BANKS-LOCAL CURRENCY-SAVINGS ACCOUNT RECEIVABLES ACCOUNTS RECEIVABLES ‘ALLOWANCE FOR IMPAIRIMENT-ACCOUNTS RECEIVABLES (OTHER RECEIVABLES INVENTORIES OFFICE SUPPLIES INVENTORY ‘ACCOUNTABLE FORMS, PLATES AND STICKERS INVENTORY CHEMICAL AND FILTERING SUPPLIES INVENTORY CONSTRUCTION MATERIALS INVENTORY OTHER SUPPLIES AND MATERIALS INVENTORY OTHER ASSETS [ADVANCES FOR OPERATING EXPENSES ‘ADVANCES FOR PAYROLL [ADVANCES TO OFFICERS AND EMPLOYEES. PREPAID RENT OTHER PREPAYMENTS OTHER ASSETS ‘TOTAL CURRENT ASSETS NON-CURRENT ASSETS. INVESTMENTS SINKING FUND PROPERTY, PLANT AND EQUIPMENT LAND TOTAL PLANT-UTILITY PLANT IN SERVIUCE(UPIS) ACCUMULATED DEPRACIATION-PLANT(UPIC) NET BUILDING ACCUMULATED DEPRECIATION-OFFICE BUILDING NET OFFICE EQUIPMENT ACCUMULATED DEPRECIATION-OFFICE EQUIPMENT Ner INFORMATION AND COMMUNICATION TECHNOLOGY EQUIPMENT 16,928,330.07 74,371.57, 10,000.00, 16,843,958.50, 2,250,499.29 3,225,629.56 (975,130.27), 1,183,481.82 69,527.00, 18,650.00 « 1,027,320.82, 67,984.00, 35,186.51 1,351.56 24,800.00 + 9,034.95 , 20,397,497.69 5,592,679.81 5,592,679.81, 862,906.32, (862,906.32 183,090,919.20. (33,035,079.51), '50,055,839.69, 4,319,353.41 (935,919.00), 3,383,434.41 612,200.70, (476,930.24), 135,270.46 41,165,593.10 ACCUMULATED DEPRECIATION-INFORMATION AND COMMUNICATION TECHNOLOG __(792,981.51)» NET COMMUNICATION EQUIPMENT ACCUMULATED DEPRECIATION-COMMUNICATION EQUIPMENT NET ‘372,611.59 128,239.53, (91,532.58). 36,706.95OTHER EQUIPMENT ACCUMUTED DEPRECIATION-OTHER EQUIPMENT NeT MOTOR VEHICLES ACCUMULATED DEPRECIATION-MOTOR VEHICLES NET FURNITURE AND FICTURES ‘ACCUMULATED DEPRECIATION-FURNITURE AND FIXTURES NeT ‘CONSTRUCTION IN PROGRESS-LAND IMPROVEMENTS ‘CONSTRUCTION IN PROGRESS - BUILDINGS AND OTHER STRUCTURES CONSTRUCTION IN PROGRESS-INFRASTRUCTURE ASSETS TOTAL ‘TOTAL PROPERTY, PLANT AND EQUIPMENT 'S TOTAL NON-CURRENT ASSETS TOTAL ASSETS UABILITIES & EQUITY ‘CURRENT LIABILITIES: FINANCIAL LIABILITIES. ACCOUNTS PAYABLE INTER-AGENCY PAYABLES DUE TO BIR DUE TO OFFICERS & EMPLOYEES DUE TO Gsis DUE TO PAGIBIG DUE TO PHILHEALTH OTHERS ‘TRUST LIABILITIES GUARANTY/SECURITY DEPOSITS PAYABLE ‘CUSTOMERS’ DEPOSITS PAYABLE (OTHER PAYABLES: OTHER PAYABLES ‘TOTAL CURRENT LIABILITIES NON-CURRENT LIABILITIES FINANCIAL LIABILITIES LOANS PAYABLE-DOMESTIC ‘TOTAL NON-CURRENT LIABILITIES ‘TOTAL LIABILITIES Equity GOVERNMENT EQUITY CONTRIBUTED CAPITAL RETAINED EARNINGS/(DEFICIT) ‘ADD: NET INCOME/(LOSS) TOTAL EQUITY TOTAL LIABILITIES & EQUITY Prepared by: ee rnazet MAE 8 DETABLAN Devision Manager-c 787,609.35 , (659,871.25), 127,738.10 3,421,514.25, (1,329,590.31), 2,091,923.94 188,009.15, (233,467.65) 34,541.50, 40,000.00 , 324,324.49 1,618,375 59,103,672.58 64,696 352.39 85,093,850.08 245,544.20 245,544.20, 162,238.64 99,542.59, 5,092.51 41,889.63 , 15,713.91 , 2,481,412.87 5,695.30 2,475,717.57 « 49,525.76 49,525.76 , 2,938,721.47 9,330,661.46 , 9,330,661.46 12,269,382.93, 366,934.21, 15,185,224.00 , 56,822,061.06, 450,247.88 72,824,467.15 £85,093,850.08 7 EN 7 GELLECANAO Division Manager-CHIMAMAYLAN WATER DISTRICT Segovia St., Himamaylan City, Negros Occidental DETAILED STATEMENT OF FINANCIAL PERFORMANCE FOR THE MONTH ENDED: JANUARY 31, 2019 2018 2018 THISMONTH YEAR TO DATE BUSINESS INCOME, WATER WORKS SYSTEM FEES 2,782,495.25 —_2,782,495.25 INTEREST INCOME = 2 FINES AND PENALTIES-BUSINESS INCOME 155,182.81 155,182.81 OTHER BUSINESS INCOME 105,000.00 105,000.00 GROSS INCOME, 3/042,678.06 _3,042,678.06 LESS: EXPENSES “PERSONNEL SERVICES SALARIES & WAGES - REGULAR 694,017.00 694,017.00 PERSONNEL ECONOMIC RELIEF ALLOW. (PERA) 48,000.00 48,000.00 REPRESENTATION ALLOWANCE(RA) 18,500.00 18,500.00 ‘TRANSPORTATION ALLOWANCE (TA) 18,500.00 18,500.00 (CLOTHING/UNIFORM ALLOWANCE 144,000.00 144,000.00 HONORARIA - - LONGEVITY PAY 2 = OVERTIME AND NIGHT PAY 38,844.30 38,844.30 ‘YEAR END BONUS : CASH GIFT - - RETIREMENT & LIFE INSURANCE PREMIUMS 85,682.04 85,682.04 PAG-IBIG CONTRIBUTION 2,400.00 2,400.00 PHILHEALTH CONTRIBUTIONS 7,857.01 7,857.01 ‘TERMINAL LEAVE BENEFITS 232,534.83, 232,534.83, OTHER PERSONNEL BENEFITS E : TOTAL PERSONNEL SERVICES 7,290,335.18 —-1,290,335.18 MAINTENANCE & OTHER OPERATING EXPENSES ‘TRAVELING EXPENSES -LOCAL 2,479.00 2,479.00 TRAINING EXPENSES, 7 . OFFICE SUPPLIES EXPENSES 166.75 166.75 ACCOUNTABLE FORMS EXPENSE, 7,228.00 7,228.00 FUEL, OIL AND LUBRICANTS EXPENSES 5,433.93, 5,433.93 CHEMICAL AND FILTERING SUPPLIES EXPENSES 46,540.00 46,540.00 SEMI-EXPENDABLE MACHINERY & EQUIPMENT EXPENS - : SEMI-EXPENDABLE FURNITURE, FIXTURES & BOOKS EX - WATER EXPENSES 1,308.00 1,308.00 ELECTRICITY EXPENSES 389,279.92 389,279.92 POSTAGE AND COURIER SERVICES 600.00 600.00 ‘TELEPHONE EXPENSES 1,796.56 1,796.56 INTERNET SUBSCRIPTION EXPENSES 2 = CABLE, SATELLITE, TELEGRAPH & RADIO EXPENSES : = LEGAL SERVICES = Z AUDITING SERVICES = = SECURITY SERVICES 25,000.00 25,000.00 REPAIRS & MAINTENANCE-INFRASTRUCTURE ASSETS 148,731.04 148,731.04 REPAIRS & MAINTENANCE-BUILDINGS & OTHER STRUC 518.00 518.00 REPAIRS & MAINTENANCE-MACHINERY & EQUIPMENT 1,400.00 1,400.00, REPAIRS & MAINTENANCE-TRANSPORTATION EQUIPME 12,783.00 12,783.00 REPAIRS & MAINTENANCE-FURNITURE & FIXTURES - -HIMAMAYLAN WATER DISTRICT Segovia St., Himamaylan City, Negros Occidental DETAILED STATEMENT OF FINANCIAL PERFORMANCE FOR THE MONTH ENDED: JANUARY 31, 2019 2018 2018 THISMONTH __YEARTO DATE ‘TAXES, DUTIES & LICENSES 500.00 500.00 FIDELITY BOND PREMIUMS - : INSURANCE EXPENSES 14,520.81 14,520.81 : ADVERTISING, PROMOTIONAL & MARKETING EXPENSE : - REPRESENTATION EXPENSES 2,056.25 2,056.25 ‘TRANSPORTATION AND DELIVERY EXPENSES 5,842.00 5,842.00 RENT/LEASE EXPENSES 16,600.00 16,600.00 DONATIONS. 200.00 200.00 DIRECTORS AND COMMITTEE MEMBERS’ FEES 53,717.60 53,717.60 OTHER MAINTENANCE & OPERATING EXPENSES, 97,789.53 97,789.53 TOTAL MAINTENANCE & OTHER OPERATING EXPENSES 834,490.39, 34,490.39 FINANCIAL EXPENSES INTEREST EXPENSES 48,767.00 48,767.00 BANK CHARGES : : ‘TOTAL FINANCIAL EXPENSES 48,767.00 48,767.00 NON-CASH EXPENSES DEPRECIATION EXPENSES- INFRASTRUCTURE ASSETS, 359,017.27 359,017.27 DEPRECIATION EXPENSES- BUILDINGS AND STRUCTUR 12,631.87 12,631.87 DEPRECIATION EXPENSES-MACHINERY & EQUIPMENT 14,552.27 14,552.27 DEPRECIATION EXPENSES- TRANSPORTATION EQUIPME 22,610.68 22,610.68 DEPRECIATION EXPENSES-FURNITURES, FIXTURES & B( 1519.44 1519.44 DEPRECIATION EXPENSES- OTHER PPE 2,161.43 2,161.43 IMPAIRMENT LOSS-LOANS AND RECEIVABLES - - OTHER DISCOUNTS 7,448.65 7,448.65 419,937.61 419,937.61 ‘TOTAL EXPENSES 259353018 -2,593,530.18 NET INCOME (LOSS) FROM OPERATION 449,147.88, 449,147.88 ADD/DEDUCT: OTHER NON-OPERATION INCOME, MISCELLANEOUS INCOME 41,100.00 1,100.00 ‘TOTAL OTHER NON-OPERATING INCOME 7,100.00, 7,100.00 NET INCOME (LOSS) BEFORE INCOME TAX Prepared by: Revi d by: Appr itr E EUSEBIA 0. HUPEDA, RAZEL MAE R. DETABLAN ENG'R. JOEL G. GELLECANAO SAP-A Division Manager-C General Manager-CHIMAMAYLAN WATER DISTRICT Segovia St., Himamaylan City, Negros Occidental ‘STATEMENT OF CASH FLOW For the Month Ended: JANUARY 31, 2019 This Yearto Month Date Cash Flow from Operating Activities Cash Inflows: Collection of Water Bills P — 3,016,780.55 _3,016,780.55 Fines & Penalties - Business Income 9,250.00 9,250.00 Collection of Other Business Income 106,100.00» 106,100.00 Customers' Deposits Payable 23,000.00 23,000.00 Refund of Petty Cash : - Refund of Advances for operating expenses 5,079.90 5,079.90 Refund of Advances to Officers & Employees = a Refund of GsIs Loan 765.92 765.92 Refund of BOD's Allowances 1,000.00 1,000.00 Interest of Bank Deposits(Postal) = - Transfer of Funds (Reserves/ePayment) 335,000.00 __ 335,000.00 Total Cash Inflows '3,496,976.37 __3,496,976.37 (Cash Outflows: Other Prepayments(Taxes withheld from concessionaires) 13,478.27 13,478.27 Payment of Operating Expenses 1,194,393.131,194,393.13 Payment of Fuel, Oil, Power for Pumping 362,486.87 362,486.87 Purchase of Chemicals 23,750.00 23,750.00 Payment of Maintenance & Other Operating Expenses 1,230,738.121,230,738.12 Payment of Government Remittances 95,942.05 95,942.05 Total Cash Outflows: 2,920,788.44 __2,920,788.44 Net Cash Provided By Operating Activiti P 576,187.93 576,187.93 Cash Flows from Investing Activities: Cash Inflows: Interest on Bank Deposits - - Total Cash inflows = = Cash Outflows: Payment of Capital Expenditures 13,409.38 13,409.38 Payment for Reserves. 355,000.00 __355,000.00 Total Cash Outflows 368,409.38 368,409.38 ‘Net Cash Provided By investing Activities P (368,409.38) (368,409.38) Cash Flows from Financing Activities: Cash Inflows: 0.00 0.00 Total Cash Inflows 0.00 0.00 Cash Outtfo Payment of Long-Term Loans-LGU 26,264.17 26,264.17 Payment of Long-Term Loans-LWUA. 118,339.00 118,339.00 Total Cash Outflows 144,603.17 144,603.17 Net Cash Provided By Fincnacing Activities: P (144,603.17) __ (144,603.17)TOTAL NET CASH FLOWS 63,175.38 63,175.38 Cash and Cash Equivalents-December 31, 2018 16,855,154.69 __16,855,154.69 ‘Cash and Cash Equivalents - January 31, 2019 16,918,330.07 __16,918,330.07 Breakdown of Cash and Cash Equivalent at the end of the month Cash Collecting Officers 74,371.57 Cash in Bank-Local Currency, Savings Account 16,843,958.50 Prepared by: Reviewed by: lk eufteid8 Hiren cane f DETABLAN SAP-A Division Manager-C ‘Approved by: 16,918,330.07 ENG'R. JOEL G. GELLECANAO Genral Manager-CHIMAMAYLAN WATER DISTRICT SEGOVIA ST., HIMAMAYLAN CITY DETAILED STATEMENT OF FINANCIAL POSITION AS OF FEBRUARY 28, 2019 ASSETS ‘CURRENT ASSETS CASH AND CASH EQUIVALENTS CASH ON HAND: ‘CASH-COLLECTING OFFICERS PETTY CASH CCASH IN BANKS-LOCAL CURRENCY ‘CASH IN BANKS-LOCAL CURRENCY-SAVINGS ACCOUNT RECEIVABLES ‘ACCOUNTS RECEIVABLES ‘ALLOWANCE FOR IMPAIRMENT-ACCOUNTS RECEIVABLES OTHER RECEIVABLES INVENTORIES OFFICE SUPPLIES INVENTORY ACCOUNTABLE FORMS, PLATES AND STICKERS INVENTORY CHEMICAL AND FILTERING SUPPLIES INVENTORY CONSTRUCTION MATERIALS INVENTORY OTHER SUPPLIES AND MATERIALS INVENTORY OTHER ASSETS ‘ADVANCES FOR OPERATING EXPENSES ‘ADVANCES FOR PAYROLL ‘ADVANCES TO OFFICERS AND EMPLOYEES PREPAID RENT OTHER PREPAYMENTS OTHER ASSETS TOTAL CURRENT ASSETS NON-CURRENT ASSETS. INVESTMENTS ‘SINKING FUND PROPERTY, PLANT AND EQUIPMENT LAND TOTAL PLANT-UTILITY PLANT IN SERVIUCE(UPIS) ‘ACCUMULATED DEPRACIATION-PLANT(UPIC) NET BUILDING ‘ACCUMULATED DEPRECIATION-OFFICE BUILDING NET OFFICE EQUIPMENT ACCUMULATED DEPRECIATION-OFFICE EQUIPMENT NeT INFORMATION AND COMMUNICATION TECHNOLOGY EQUIPMENT ACCUMULATED DEPRECIATION-INFORMATION AND COMMUNICATION TECHNOLOG ner COMMUNICATION EQUIPMENT ACCUMULATED DEPRECIATION-COMMUNICATION EQUIPMENT. NET 17,166,405.71 84,633.20 10,000.00, 17071,7251 2,344,397.05 3,319,527.32 (975,130.27) 1,122,123.82 61,719.00 54,000.00 942,669.82 63,735.00 151,526.36 119,190.00 13,200.00 19,136.36 20,784,452.94 5,612,679.81 5,612,679.81, 862,906.32 862,906.32 83,418,604,20 (33,395,427.62) 50,023,176.58 4,319,353.41 (948,550.87) '3,370,802.54 612,200.70 (479,987.78) 332,212.92 1,165,593.10 (802,851.90) 362,741.20 128,239,53, (93,156.92) 35,082.61OTHER EQUIPMENT ‘ACCUMUTED DEPRECIATION-OTHER EQUIPMENT NET MOTOR VEHICLES ‘ACCUMULATED DEPRECIATION-MOTOR VEHICLES NeT FURNITURE AND FICTURES ACCUMULATED DEPRECIATION-FURNITURE AND FIXTURES NET 787,609.35 (662,032.68) 125,576.67 3,421,514.25 CONSTRUCTION IN PROGRESS-LAND IMPROVEMENTS 40,000.00 CONSTRUCTION IN PROGRESS - BUILDINGS AND OTHER STRUCTURES 324,324.49 CONSTRUCTION IN PROGRESS-INFRASTRUCTURE ASSETS 1,709,325.05 TOTAL 2,073,649.54 TOTAL PROPERTY, PLANT AND EQUIPMENT 59,108,483.70 TOTAL NON-CURRENT ASSETS. 64,721,163.51 TOTAL ASSETS £85,505,616.45 ABILITIES & EQUITY ‘CURRENT LIABILITIES: FINANCIAL LIABILITIES 329,041.20 ACCOUNTS PAYABLE 329,041.20 INTER-AGENCY PAYABLES 401,186.93 DUE TO BIR 79,945.88 DUE TO OFFICERS & EMPLOYEES 2 DUE TO GsIs 266,987.95, DUE TO PAGIBIG 38,528.65 DUE TO PHILHEALTH 15,724.44 OTHERS : ‘TRUST LIABILITIES. 2,511,412.87 GUARANTY/SECURITY DEPOSITS PAYABLE 5,695.30 CUSTOMERS’ DEPOSITS PAYABLE 2,505,717.57 OTHER PAYABLES 49,525.76 OTHER PAYABLES 49,525.76 TOTAL CURRENT LIABILITIES 3,291,166.76 NON-CURRENT LIABILITIES FINANCIAL LIABILITIES LOANS PAYABLE-DOMESTIC 9,179,867.28 ‘TOTAL NON-CURRENT LIABILITIES 9,179,867.28 TOTAL LIABILITIES 12,471,034.04 Equity GOVERNMENT EQUITY 366,934.21 CONTRIBUTED CAPITAL 15,185,224.00 RETAINED EARNINGS/(DEFICIT) 56,877,543.06 ADD: NET INCOME/(LOSS) 604,881.14 TOTAL EQUITY 73,034,582.41 TOTAL LIABILITIES & EQUITY £85,505,616.45 ee fete re “f eth nei ae ea SAP-A Devision Manager-C Division Manager-CHIMAMAYLAN WATER DISTRICT ‘Segovia St., Himamaylan City, Negros Occidental DETAILED STATEMENT OF FINANCIAL PERFORMANCE FOR THE MONTH ENDED: FEBRUARY 28, 2019 2019 2019 THISMONTH YEAR TO DATE BUSINESS INCOME WATER WORKS SYSTEM FEES 2,671,534.00 5,454,029.25 INTEREST INCOME = E FINES AND PENALTIES-BUSINESS INCOME 155,555.83, 310,738.64 OTHER BUSINESS INCOME, 113,400.00 218,400.00 GROSS INCOME, 3940,489.83____5,983,167.89_ LESS: EXPENSES PERSONNEL SERVICES SALARIES & WAGES - REGULAR, 694,923.40 1,388,940.40 PERSONNEL ECONOMIC RELIEF ALLOW. (PERA) 48,000.00 96,000.00 REPRESENTATION ALLOWANCE(RA) 18,500.00 37,000.00 ‘TRANSPORTATION ALLOWANCE (TA) 18,500.00 37,000.00 (CLOTHING/UNIFORM ALLOWANCE - 144,000.00 HONORARIA = = LONGEVITY PAY Si x OVERTIME AND NIGHT PAY 37,697.98 76,542.28 ‘YEAR END BONUS 2 - CASH GIFT z E RETIREMENT & LIFE INSURANCE PREMIUMS 85,799.65 171,481.68 PAG-IBIG CONTRIBUTION 2,400.00 4,800.00 PHILHEALTH CONTRIBUTIONS 7,862.28 15,719.28 ‘TERMINAL LEAVE BENEFITS 78,792.12 311,326.95 OTHER PERSONNEL BENEFITS E z ‘TOTAL PERSONNEL SERVICES ‘992,475.43 2,282,810.61 MAINTENANCE & OTHER OPERATING EXPENSES ‘TRAVELING EXPENSES -LOCAL 3,729.00 6,208.00 TRAINING EXPENSES, 35,122.00 35,122.00 OFFICE SUPPLIES EXPENSES 1,355.00 1,521.75 ACCOUNTABLE FORMS EXPENSE 7,808.00 15,036.00 FUEL, OIL AND LUBRICANTS EXPENSES. 7,718.08 13,152.01, (CHEMICAL AND FILTERING SUPPLIES EXPENSES 80,200.00 136,740.00 SEMI-EXPENDABLE MACHINERY & EQUIPMENT EXPENS 8,250.00 8,250.00 SEMI-EXPENDABLE FURNITURE, FIXTURES & BOOKS EX - - WATER EXPENSES 1,770.00 3,078.00 ELECTRICITY EXPENSES 471,578.87 860,858.79 POSTAGE AND COURIER SERVICES 600.00 1,200.00 ‘TELEPHONE EXPENSES 3,690.73 5,487.29 INTERNET SUBSCRIPTION EXPENSES, 3,218.80 3,218.80 CABLE, SATELLITE, TELEGRAPH & RADIO EXPENSES 370.00 370.00 LEGAL SERVICES - - ‘AUDITING SERVICES 2 ss SECURITY SERVICES 25,000.00 50,000.00, REPAIRS & MAINTENANCE-INFRASTRUCTURE ASSETS 294,647.99 443,379.03 REPAIRS & MAINTENANCE-BUILDINGS & OTHER STRUC 410.00 928.00 REPAIRS & MAINTENANCE-MACHINERY & EQUIPMENT 700.00 2,100.00 REPAIRS & MAINTENANCE-TRANSPORTATION EQUIPME 8,019.00 20,802.00 REPAIRS & MAINTENANCE-FURNITURE & FIXTURES - -HIMAMAYLAN WATER DISTRICT Segovia St., Himamaylan City, Negros Occidental DETAILED STATEMENT OF FINANCIAL PERFORMANCE. FOR THE MONTH ENDED: FEBRUARY 28, 2019 2019 2019 THISMONTH __YEARTO DATE ‘TAXES, DUTIES & LICENSES 12,103.18 12,603.18 FIDELITY BOND PREMIUMS - : INSURANCE EXPENSES 5,998.65 20,519.46 ADVERTISING, PROMOTIONAL & MARKETING EXPENSE - - ~ REPRESENTATION EXPENSES 1,011.25 3,067.50, ‘TRANSPORTATION AND DELIVERY EXPENSES. 6,149.00 11,991.00 RENT/LEASE EXPENSES 16,600.00 33,200.00 DONATIONS 900.00 1,100.00, DIRECTORS AND COMMITTEE MEMBERS’ FEES 53,775.00 107,492.60 OTHER MAINTENANCE & OPERATING EXPENSES 263,460.89 361,250.42 ‘TOTAL MAINTENANCE & OTHER OPERATING EXPENSES 1,324,185.44 2,158,675.83 FINANCIAL EXPENSES INTEREST EXPENSES 48,291.00 97,058.00 BANK CHARGES : ‘TOTAL FINANCIAL EXPENSES 48,291,00 ‘97,058.00 NON-CASH EXPENSES DEPRECIATION EXPENSES- INFRASTRUCTURE ASSETS 360,348.11 719,365.38 DEPRECIATION EXPENSES- BUILDINGS AND STRUCTUR, 12,631.87 25,263.74 DEPRECIATION EXPENSES-MACHINERY & EQUIPMENT 14,552.27 29,104.54 DEPRECIATION EXPENSES- TRANSPORTATION EQUIPME 22,610.68 45,221.36 DEPRECIATION EXPENSES-FURNITURES, FIXTURES & B( 1,519.44 3,038.88 DEPRECIATION EXPENSES- OTHER PPE 2,161.43, 4,322.86 IMPAIRMENT LOSS-LOANS AND RECEIVABLES : - OTHER DISCOUNTS 7,280.90, 14,725.55 421,104.70 841,042.31, ‘TOTAL EXPENSES 2,786,056.57 5,379,586.75 NET INCOME (LOSS) FROM OPERATION 154,433.26 603,581.14 ADD/DEDUCT: OTHER NON-OPERATION INCOME. MISCELLANEOUS INCOME 200.00 1,300.00, ‘TOTAL OTHER NON-OPERATING INCOME "200.00 11,300.00, NET INCOME (LOSS) BEFORE INCOME TAX 154,633.26 604,881.14 Prepared by Reviewed by: Appr a ? rae wud EBIA'0. HUPEDA RAZEL MAE R. DETABLAN ENR: LLECANAO SAP-A Division Manager-C General Manager-CHIMAMAYLAN WATER DISTRICT Segovia St., Himamaylan City, Negros Occidental ‘STATEMENT OF CASH FLOW For the Month Ended: FEBRUARY 28, 2019 This Year to ‘Month Date Cash Flow from Operating Activities Cash Inflows: Collection of Water Bills Pp 2,712,641.17 —5,729,421.72 Fines & Penalties - Business Income 11,500.00 20,750.00 Collection of Other Business income 114,100.00 220,200.00 Customers Deposits Payable 30,500.00 53,500.00 Refund of Petty Cash : j Refund of Advances for operating expenses - 5,079.90 Refund of Advances to Officers & Employees 850.00 850.00 Refund of GSIS Loan - 765.92 Refund of BOD's Allowances - 1,000.00 Interest of Bank Deposits(Postal) E = Transfer of Funds (Reserves/ePayment) 335,000.00 __ 670,000.00 Total Cash Inflows '3,204,591.17 _6,701,567.54 Cash Outflows: Other Prepayments(Taxes withheld from concessionaires) 10,101.41 23,579.68 Payment of Operating Expenses 896,413.50 2,090,806.63 Payment of Fuel, Oil, Power for Pumping 437,716.49 800,203.36 Purchase of Chemicals 92,800.00 116,550.00 Payment of Maintenance & Other Operating Expenses 579,093.39 1,809,831.51 Payment of Government Remittances 96,061.93 192,003.98 Total Cash Outflows: 2,112,186.72__5,032,975.16 Net Cash Provided By Operating Activities: P1,092,404.45_1,668,592.38 Cash Flows from Investing Activities: ash Inflows: Interest on Bank Deposits - = Total Cash Inflows - = Cash Outflows: Payment of Capital Expenditures 354,725.63 368,135.01 Payment for Reserves 355,000.00 __710,000.00 Total Cash Outflows 709,725.63 __1,078,135.01 Net Cash Provided By Investing Activities: P (709,725.63) _(1,078,135.01) ‘Cash Flows from Financing Activities: Cash Inflows: 0.00 0.00 Total Cash inflows 0.00 0.00 Cash Outflows: Payment of Long-Term Loans-LGU 26,264.18 52,528.35 Payment of Long-Term Loans-LWUA 118,339.00 __236,678.00 ‘Total Cash Outflows 144,603.18 289,206.35 ‘Net Cash Provided By Fincnacing Activities: Pp (144,603.18) (289,206.35)‘TOTAL NET CASH FLOWS 238,075.64 301,251.02 Cash and Cash Equivalents-January 31, 2019 16,918,330.07__16,855,154.69 Cash and Cash Equit 17,156,405.71__ 17,156,405.71 Breakdown of Cash and Cash Equivalent at the end of the month Cash Collecting Officers 84,633.20 Cash in Bank-Local Currency, Savings Account 17,071,772.51 17,156,405.71 Prepared by: Reviewed by: Appr: a EUSEBIA 0. HUPEDA, ME ce ENG'R. JOEL 6. GELLECANAO SAN Division Manager-C Genral Manager-CHIMAMAYLAN WATER DISTRICT SEGOVIA ST., HIMAMAYLAN CITY DETAILED STATEMENT OF FINANCIAL POSITION ‘AS OF MARCH 31, 2019 ASSETS ‘CURRENT ASSETS CASH AND CASH EQUIVALENTS ‘CASH ON HAND: CCASH-COLLECTING OFFICERS PETTY CASH ‘CASH IN BANKS-LOCAL CURRENCY ‘CASH IN BANKS-LOCAL CURRENCY-SAVINGS ACCOUNT RECEIVABLES ACCOUNTS RECEIVABLES ALLOWANCE FOR IMPAIRMENT-ACCOUNTS RECEIVABLES (OTHER RECEIVABLES INVENTORIES (OFFICE SUPPLIES INVENTORY ‘ACCOUNTABLE FORMS, PLATES AND STICKERS INVENTORY CHEMICAL AND FILTERING SUPPLIES INVENTORY CONSTRUCTION MATERIALS INVENTORY (OTHER SUPPLIES AND MATERIALS INVENTORY OTHER ASSETS ‘ADVANCES FOR OPERATING EXPENSES. ADVANCES FOR PAYROLL ADVANCES TO OFFICERS AND EMPLOYEES PREPAID RENT OTHER PREPAYMENTS. OTHER ASSETS ‘TOTAL CURRENT ASSETS NON-CURRENT ASSETS INVESTMENTS ‘SINKING FUND PROPERTY, PLANT AND EQUIPMENT LAND TOTAL PLANT-UTILITY PLANT IN SERVIUCE(UPIS) ACCUMULATED DEPRACIATION-PLANT(UPIC) NET BUILDING ‘ACCUMULATED DEPRECIATION-OFFICE BUILDING NET OFFICE EQUIPMENT ‘ACCUMULATED DEPRECIATION-OFFICE EQUIPMENT NET INFORMATION AND COMMUNICATION TECHNOLOGY EQUIPMENT ACCUMULATED DEPRECIATION-INFORMATION AND COMMUNICATION TECHNOLOG. NET COMMUNICATION EQUIPMENT ACCUMULATED DEPRECIATION-COMMUNICATION EQUIPMENT NET 17,599,465.35 39,825.88 110,000.00 17,549,639.47 2,311,021.68 3,286,151.95 (975,130.27) 933,089.91 55,651.00 25,000.00 795,106.91 57,332.00 109,967.93 16,326.04 61,600.00 32,041.89 20,953,544.87 5,633,801.11 5,633,801.11 862,906.32 862,906.32 83,418,604.20 (33,760,691.01) 49,657,913.19 4,319,353.41 (961,182.74) 3,358,170.67 612,200.70 (483,045.32) 129,155.38 1,165,593.10 (812,722.29) 352,870.81 128,239.53, (94,781.26) 33,458.27Prepared by: Reviewed wpe S EYSEBIA 0. HUPEDA RAZEL MAE R. DETABLAN ENG'R. OTHER EQUIPMENT ‘ACCUMUTED DEPRECIATION-OTHER EQUIPMENT NET MOTOR VEHICLES ACCUMULATED DEPRECIATION-MOTOR VEHICLES NET FURNITURE AND FICTURES ACCUMULATED DEPRECIATION-FURNITURE AND FIXTURES NET CONSTRUCTION IN PROGRESS-LAND IMPROVEMENTS CONSTRUCTION IN PROGRESS - BUILDINGS AND OTHER STRUCTURES CONSTRUCTION IN PROGRESS-INFRASTRUCTURE ASSETS TOTAL ‘TOTAL PROPERTY, PLANT AND EQUIPMENT ‘TOTAL NON-CURRENT ASSETS TOTAL ASSETS, UABILITIES & EQUITY ‘CURRENT LIABILITIES: FINANCIAL LIABILITIES ACCOUNTS PAYABLE INTER-AGENCY PAYABLES DUE TO BIR DUE TO OFFICERS & EMPLOYEES DUE TOGSIS DUE TO PAGIBIG DUE TO PHILHEALTH OTHERS ‘TRUST LIABILITIES, GUARANTY/SECURITY DEPOSITS PAYABLE CUSTOMERS’ DEPOSITS PAYABLE OTHER PAYABLES: OTHER PAYABLES TOTAL CURRENT LIABILITIES. NON-CURRENT LIABILITIES FINANCIAL LIABILITIES LOANS PAYABLE-DOMESTIC ‘TOTAL NON-CURRENT LIABILITIES TOTAL LIABILITIES Equity GOVERNMENT EQUITY CONTRIBUTED CAPITAL RETAINED EARNINGS/(DEFICIT) ‘ADD: NET INCOME;/(LOSS) TOTAL EQUITY TOTAL LIABILITIES & EQUITY SAP-A Division Manager-C. Ger 787,609.35 (664,194.11) 123,415.28 3,422,514.25. (137481167) ~ 7,086,702.58° 188,009.15 (136,506.53) 31,502.62 40,000.00 324,324.49 1,809,048.71 2,173,373.20 58,789,468.28 64,423,269.39 85,376,814.26 258,799.20 258,799.20 585,563.34 27,719.19 279,698.69 38,928.65 16,729.60 222,487.20 2,544,677.87 5,695.30 2,538,982.57 49,525.76 49,525.76 3,438,566.17 9,083,077.11 9,083,077.11 12,521,643.28 366,934.21 15,185,224.00 56,879,043.05, 423,969.71 72,855,170.98 85,376,814.25 ed l SSsELLECANAO neral Manager-CHIMAMAYLAN WATER DISTRICT Segovia St., Himamaylan City, Negros Occidental DETAILED STATEMENT OF FINANCIAL PERFORMANCE. FOR THE MONTH ENDED: MARCH 31, 2019 GROSS INCOME REPAIRS & MAINTENANCE-FURNITURE & FIXTURES 2019 2019 THISMONTH YEAR TO DATE BUSINESS INCOME WATER WORKS SYSTEM FEES 2,646,032.25 8,100,061.50 INTEREST INCOME, 4,533.32 4,533.32 FINES AND PENALTIES-BUSINESS INCOME, 139,692.81 450,431.45 OTHER BUSINESS INCOME 122,200.00 340,600.00 2,912,458.38 8,895,626.27 LESS: "EXPENSES PERSONNEL SERVICES SALARIES & WAGES - REGULAR, 726,707.00 2,115,647.40 PERSONNEL ECONOMIC RELIEF ALLOW. (PERA) 48,000.00 144,000.00 REPRESENTATION ALLOWANCE(RA) 21,000.00 58,000.00 ‘TRANSPORTATION ALLOWANCE (TA) 21,000.00 58,000.00 (CLOTHING/UNIFORM ALLOWANCE - 144,000.00 HONORARIA, : LONGEVITY PAY y : OVERTIME AND NIGHT PAY 19,176.55 95,718.83, ‘YEAR END BONUS - : CASH GIFT - : RETIREMENT & LIFE INSURANCE PREMIUMS 90,164.07 261,645.76 PAG-IBIG CONTRIBUTION 2,600.00 7,400.00 PHILHEALTH CONTRIBUTIONS, 8,364.87 24,084.16 ‘TERMINAL LEAVE BENEFITS 180,615.44 491,942.39, OTHER PERSONNEL BENEFITS TOTAL PERSONNEL SERVICES TA17 627.93 3/400,438.54 MAINTENANCE & OTHER OPERATING EXPENSES ‘TRAVELING EXPENSES -LOCAL 7,423.50 13,631.50 ‘TRAINING EXPENSES 100,527.86 135,649.86 OFFICE SUPPLIES EXPENSES 86,023.73, 87,545.48 ACCOUNTABLE FORMS EXPENSE 6,068.00, 21,104.00 FUEL, OIL AND LUBRICANTS EXPENSES 76,110.31 89,262.32 CHEMICAL AND FILTERING SUPPLIES EXPENSES 32,600.00 169,340.00, SEMI-EXPENDABLE MACHINERY & EQUIPMENT EXPENS - 8,250.00 ‘SEMI-EXPENDABLE FURNITURE, FIXTURES & BOOKS EX - - WATER EXPENSES. 1,698.00 4,776.00 ELECTRICITY EXPENSES 412,958.20 1,273,816.99 POSTAGE AND COURIER SERVICES 330.00 1,530.00, ‘TELEPHONE EXPENSES 3525.55, 9,012.84 INTERNET SUBSCRIPTION EXPENSES 3,198.97 6,417.77 CABLE, SATELLITE, TELEGRAPH & RADIO EXPENSES - 370.00 LEGAL SERVICES . é AUDITING SERVICES J = SECURITY SERVICES 25,000.00 75,000.00 REPAIRS & MAINTENANCE-INFRASTRUCTURE ASSETS 407,152.45 850,531.48 REPAIRS & MAINTENANCE-BUILDINGS & OTHER STRUC 110,000.00 10,928.00 REPAIRS & MAINTENANCE-MACHINERY & EQUIPMENT 500.00 2,600.00, REPAIRS & MAINTENANCE-TRANSPORTATION EQUIPME 5,981.00 26,783.00HIMAMAYLAN WATER DISTRICT Segovia St., Himamaylan City, Negros Occidental DETAILED STATEMENT OF FINANCIAL PERFORMANCE FOR THE MONTH ENDED: MARCH 31, 2019 2019 2019 THISMONTH __YEARTO DATE ‘TAXES, DUTIES & LICENSES - 12,603.18 FIDELITY BOND PREMIUMS E : INSURANCE EXPENSES 1,627.25 22,146.71 ADVERTISING, PROMOTIONAL & MARKETING EXPENSE - - . REPRESENTATION EXPENSES 2,525.70 5,593.20, TRANSPORTATION AND DELIVERY EXPENSES 6,796.00, 18,787.00 RENTILEASE EXPENSES 116,600.00, 49,800.00 DONATIONS 700.00 1,800.00, DIRECTORS AND COMMITTEE MEMBERS’ FEES 53,721.40 161,214.00 OTHER MAINTENANCE & OPERATING EXPENSES, 240,584.10 601,834.52 ‘TOTAL MAINTENANCE & OTHER OPERATING EXPENSES 7,501,652.02 3,660,327.85 FINANCIAL EXPENSES. INTEREST EXPENSES 47,813.00 144,871.00 BANK CHARGES - : ‘TOTAL FINANCIAL EXPENSES ‘47,813.00 144,871.00 NON-CASH EXPENSES DEPRECIATION EXPENSES- INFRASTRUCTURE ASSETS 365,263.39 1,084,628.77 DEPRECIATION EXPENSES- BUILDINGS AND STRUCTUR: 12,631.87 37,895.61 DEPRECIATION EXPENSES-MACHINERY & EQUIPMENT 14,552.27 43,656.81 DEPRECIATION EXPENSES- TRANSPORTATION EQUIPME 22,610.68 67,832.04 DEPRECIATION EXPENSES-FURNITURES, FIXTURES & B( 1,519.44 4,558.32 DEPRECIATION EXPENSES- OTHER PPE 2,161.43, 6,484.29 IMPAIRMENT LOSS-LOANS AND RECEIVABLES - - OTHER DISCOUNTS 8,137.78 22,863.33, 726,876.86 7267,919.17 TOTAL EXPENSES 3,093,969.81 8,473,556.56 NET INCOME (LOSS) FROM OPERATION (181,511.43) 422,069.71 ADD/DEDUCT: OTHER NON-OPERATION INCOME, MISCELLANEOUS INCOME 600.00 1,900.00 ‘TOTAL OTHER NON-OPERATING INCOME ‘600.00 7,900.00, NET INCOME (LOSS) BEFORE INCOME TAX (180,911.43) 423,969.71 Prepared by: Reviewed by, — cuspbinUPEDA nate ene ELLECANAO SAP-A Division Manager-C General Manager-CHIMAMAYLAN WATER DISTRICT Segovia St,, Himamaylan City, Negros Occidental STATEMENT OF CASH FLOW For the Month Ended: MARCH 31, 2019 This Year to Month Date Cash Flow from Operating Activities Cash Inflows: Collection of Water Bills P 2,792,564.65 _8,521,986.37 Fines & Penalties - Business income 16,700.00 37,450.00 Collection of Other Business Income 122,800.00 343,000.00 Customers’ Deposits Payable 33,265.00 86,765.00 Refund of Petty Cash - - Refund of Advances for operating expenses 3,838.49 8,918.39 Refund of Advances to Officers & Employees 22,596.14 23,446.14 Refund of 6SIS Loan - 765.92 Refund of BOD's Allowances. 500.00 1,500.00 Interest of Bank Deposits(Postal) 2,079.03 2,079.03 Transfer of Funds (Reserves/ePayment) 93,678.50 ___763,678.50 Total Cash Inflows 3,088,021.81 _9,789,589.35 Cash Outflows: Other Prepayments(Taxes withheld from concessionaires) 12,905.53 36,485.21 Payment of Operating Expenses 1,016,498.99 _3,107,305.62 Payment of Fuel, Oil, Power for Pumping 406,279.18 1,206,482.54 Purchase of Chemicals 26,050.00 142,600.00 Payment of Maintenance & Other Operating Expenses 712,704.59 2,522,536.10 Payment of Government Remittances 101,128.94 293,132.92 Total Cash Outflows: 2,275,567.23 _7,308,542.39 Net Cash Provided By Operating Activities: P 812,454.58 _2,481,046.96 Cash Flows from Investing Activities: Cash Inflows: Interest on Bank Deposits 1,332.99 1,332.99 Total Cash inflows 2,332.99 1,332.99 Cash Outflows: Payment of Capital Expenditures 122,446.26 490,581.27 Payment for Reserves 113,678.50___ 823,678.50 Total Cash Outflows 236,124.76 __1,314,259.77 Net Cash Provided By Investing Activities: P (234,791.77) _(1,312,926.78) Cash Flows from Financing Activities: Cash Inflows: 0.00 0.00 Total Cash inflows 0.00 0.00 Cash Outflows: Payment of Long-Term Loans-LGU 26,264.17 78,792.52 Payment of Long-Term Loans-LWUA 118,339.00_ 355,017.00 Total Cash Outflows 144,603.17 433,809.52 Net Cash Provided By Fincnacing Activities: P____ (144,603.17) (433,809.52)‘TOTAL NET CASH FLOWS 433,059.64 734,310.66 Cash and Cash Equivalents-February 28, 2019 17,156,405.71__16,855,154.69 Cash and Cash Equivalents - March 31, 2019 Pp _17,589,465.35 _17,589,465.35 Breakdown of Cash and Cash Equivalent at the end of the month Cash Collecting Officers 39,825.88. Cash in Bank-Local Currency, Savings Account 17,549,639.47 17,589,465.35 Prepared by: Reviewed by: Approved by: < ae fee EUSEBIA 0. HUPEDA. RAZEL MAE R. DETABLAN ENG'R. JOEL G. GELLECANAO: SAP-A Division Manager-C General Manager-CHIMAMAYLAN WATER DISTRICT SEGOVIA ST., HIMAMAYLAN CITY DETAILED STATEMENT OF FINANCIAL POSITION AS OF APRIL 30, 2019 ASSETS CURRENT ASSETS CASH AND CASH EQUIVALENTS 15,472,253.84 CASH ON HAND: CASH-COLLECTING OFFICERS 93,013.20 PETTY CASH 10,000.00 CASH IN BANKS-LOCAL CURRENCY (CASH IN BANKS-LOCAL CURRENCY-SAVINGS ACCOUNT 15,369,240.64 RECEIVABLES 2,496,845.40 ‘ACCOUNTS RECEIVABLES 3,471,975.67 ‘ALLOWANCE FOR IMPAIRMENT-ACCOUNTS RECEIVABLES (975,130.27) OTHER RECEIVABLES - INVENTORIES 843,196.04 OFFICE SUPPLIES INVENTORY : ACCOUNTABLE FORMS, PLATES AND STICKERS INVENTORY 47,263.00 CHEMICAL AND FILTERING SUPPLIES INVENTORY 53,550.00 CONSTRUCTION MATERIALS INVENTORY 686,211.04 OTHER SUPPLIES AND MATERIALS INVENTORY 56,172.00 (OTHER ASSETS 63,379.05 ‘ADVANCES FOR OPERATING EXPENSES 6,941.56 ADVANCES FOR PAYROLL a ‘ADVANCES TO OFFICERS AND EMPLOYEES - PREPAID RENT 50,000.00 (OTHER PREPAYMENTS 6,437.49 OTHER ASSETS TOTAL CURRENT ASSETS 18,875,674.33 NON-CURRENT ASSETS INVESTMENTS 5,653,801.11 SINKING FUND 5,653,801.11 PROPERTY, PLANT AND EQUIPMENT LAND TOTAL PLANT-UTILITY PLANT IN SERVIUCE(UPIS) 85,956,846.83 [ACCUMULATED DEPRACIATION-PLANT(UPIC) (34,124,996.86) NET 51,831,849.97 BUILDING 4,319,353.41 ‘ACCUMULATED DEPRECIATION-OFFICE BUILDING (973,814.61) NET 3,345,538.60 OFFICE EQUIPMENT 612,200.70 ‘ACCUMULATED DEPRECIATION. OFFICE EQUIPMENT (486,102.86) NET 126,097.84 INFORMATION AND COMMUNICATION TECHNOLOGY EQUIPMENT 1,165,593.10 ACCUMULATED DEPRECIATION-INFORMATION AND COMMUNICATION TECHNOLOG __(822,494.50) NET 343,101.60, COMMUNICATION EQUIPMENT 128,238.53, ACCUMULATED DEPRECIATION-COMMUNICATION EQUIPMENT (96,405.60) NET 31,833.93OTHER EQUIPMENT 787,609.35 ‘ACCUMUTED DEPRECIATION-OTHER EQUIPMENT (666,355.54) NET 121,253.81, MOTOR VEHICLES 3,421,514.25 ACCUMULATED DEPRECIATION- MOTOR VEHICLES (2,397,422.35) NET (024,091.90 FURNITURE AND FICTURES 188,009.15, ACCUMULATED DEPRECIATION-FURNITURE AND FIXTURES (138,025.97) NeT 49,983.18 ‘CONSTRUCTION IN PROGRESS-LAND IMPROVEMENTS 40,000.00 ‘CONSTRUCTION IN PROGRESS - BUILDINGS AND OTHER STRUCTURES 324,324.49 ‘CONSTRUCTION IN PROGRESS-INFRASTRUCTURE ASSETS 1,976,240.58 TOTAL 2,340,565.07 a TOTAL PROPERTY, PLANT AND EQUIPMENT 61,077,222.42 TOTAL NON-CURRENT ASSETS. 66,731,023.53 TOTAL ASSETS £85,606,697.86 LIABILITIES & EQUITY CURRENT LIABILITIES: FINANCIAL LIABILITIES, 303,044.20 ACCOUNTS PAYABLE 303,044.20 INTER-AGENCY PAYABLES 285,595.25 DUE TO BIR 6,527.98 DUE TO OFFICERS & EMPLOYEES 2 DUE TO Gis 219,549.02 DUE TO PAGIBIG 42,788.65 DUE TO PHILHEALTH 16,729.60 OTHERS : ‘TRUST LIABILITIES. 2,814,803.53 GUARANTY/SECURITY DEPOSITS PAYABLE 246,320.96 CUSTOMERS’ DEPOSITS PAYABLE 2,868,482.57 OTHER PAYABLES 49,525.76 OTHER PAYABLES 49,525.76 TOTAL CURRENT LIABILITIES 3,452,968.74 NON-CURRENT LIABILITIES FINANCIAL LIABILITIES LOANS PAYABLE-DOMESTIC 8,985,804.94 ‘TOTAL NON-CURRENT LIABILITIES 8,985,804.94 TOTAL LIABILITIES 12,438,773.68 Equiy GOVERNMENT EQUITY 366,934.21, CONTRIBUTED CAPITAL 15,185,224.00 RETAINED EARNINGS/(DEFICIT) 56,881,618.06 ‘ADD: NET INCOME/(LOSS) TOTAL EQUITY ‘TOTAL LIABILITIES & EQUITY Prepared by: Reviewed by: ‘Appr pd te EUBEBIA G. HUPEDA RAZEL MAE R. DETABLAN ENG'R. JOEL GIGELLECANAO SAP-A Division Manager-C General Manager-CHIMAMAYLAN WATER DISTRICT Segovia St., Himamaylan City, Negros Occidental DETAILED STATEMENT OF FINANCIAL PERFORMANCE, FOR THE MONTH ENDED: APRIL 30, 2019 2019 2019 THISMONTH __YEARTO DATE BUSINESS INCOME WATER WORKS SYSTEM FEES 2,962,841.75 _11,062,903.25 INTEREST INCOME - 4,533.32 FINES AND PENALTIES-BUSINESS INCOME. 170,222.97 620,654.42 OTHER BUSINESS INCOME 148,400.00 489,000.00 GROSS INCOME 3,281,464.72 _12,177,090.99 LESS: EXPENSES PERSONNEL SERVICES SALARIES & WAGES - REGULAR 757,642.00 2,873,289.40 PERSONNEL ECONOMIC RELIEF ALLOW. (PERA) 54,000.00 198,000.00 REPRESENTATION ALLOWANCE(RA) 23,500.00 81,500.00 ‘TRANSPORTATION ALLOWANCE (TA) 23,500.00 81,500.00 CLOTHING/UNIFORM ALLOWANCE - 144,000.00 HONORARIA - e LONGEVITY PAY - - OVERTIME AND NIGHT PAY 58,148.11 153,866.94 YEAR END BONUS E 5 CASH GIFT - = RETIREMENT & LIFE INSURANCE PREMIUMS 93,517.04 355,162.80 PAG-IBIG CONTRIBUTION 2,600.00, 10,000.00 PHILHEALTH CONTRIBUTIONS. 8,364.87 32,449.03 ‘TERMINAL LEAVE BENEFITS 199,618.79 691,561.18 OTHER PERSONNEL BENEFITS a : ‘TOTAL PERSONNEL SERVICES 7,220,890.81 4,621,329.35 MAINTENANCE & OTHER OPERATING EXPENSES ‘TRAVELING EXPENSES -LOCAL 18,004.00 31,635.50 ‘TRAINING EXPENSES 19,400.04 155,049.90 OFFICE SUPPLIES EXPENSES 1,167.50 88,712.98 ACCOUNTABLE FORMS EXPENSE. 8,388.00 29,492.00 FUEL, OIL AND LUBRICANTS EXPENSES 38,860.38 128,122.70 (CHEMICAL AND FILTERING SUPPLIES EXPENSES 56,850.00 226,190.00 SEMI-EXPENDABLE MACHINERY & EQUIPMENT EXPENS - 8,250.00, SEMI-EXPENDABLE FURNITURE, FIXTURES & BOOKS EX - - WATER EXPENSES 1,376.00 6,152.00 ELECTRICITY EXPENSES 498,463.31 1,772,280.30 POSTAGE AND COURIER SERVICES 1,010.00 2,540.00, ‘TELEPHONE EXPENSES 6,426.90, 15,439.74 INTERNET SUBSCRIPTION EXPENSES 3,187.14 9,604.91 CABLE, SATELLITE, TELEGRAPH & RADIO EXPENSES 370.00 740.00 LEGAL SERVICES 5 a AUDITING SERVICES S 2 SECURITY SERVICES 25,000.00 100,000.00 REPAIRS & MAINTENANCE-INFRASTRUCTURE ASSETS 300,893.75 1,151,425.23 REPAIRS & MAINTENANCE-BUILDINGS & OTHER STRUC 4,470.00 15,398.00 REPAIRS & MAINTENANCE-MACHINERY & EQUIPMENT - 2,600.00 REPAIRS & MAINTENANCE-TRANSPORTATION EQUIPME 8,543.00 35,326.00 REPAIRS & MAINTENANCE-FURNITURE & FIXTURES - -HIMAMAYLAN WATER DISTRICT Segovia St., Himamaylan City, Negros Occidental DETAILED STATEMENT OF FINANCIAL PERFORMANCE, FOR THE MONTH ENDED: APRIL 30, 2019 2019 2019 THISMONTH YEAR TO DATE ‘TAXES, DUTIES & LICENSES : 12,603.18 FIDELITY BOND PREMIUMS Es INSURANCE EXPENSES : 2,146.71 ADVERTISING, PROMOTIONAL & MARKETING EXPENSE - - a REPRESENTATION EXPENSES 12,250.46 17,843.66 ‘TRANSPORTATION AND DELIVERY EXPENSES 5,315.00 24,102.00 RENTILEASE EXPENSES 16,600.00 66,400.00 DONATIONS 2,050.00 3,850.00 DIRECTORS AND COMMITTEE MEMBERS’ FEES 47,775.00 208,989.00 OTHER MAINTENANCE & OPERATING EXPENSES 200,058.74 801,893.26 ‘TOTAL MAINTENANCE & OTHER OPERATING EXPENSES 1,276,459.22 _4,936,787.07 FINANCIAL EXPENSES INTEREST EXPENSES, 47,331.00 192,202.00 BANK CHARGES E ‘TOTAL FINANCIAL EXPENSES "7331.00 192,202.00- NON-CASH EXPENSES DEPRECIATION EXPENSES- INFRASTRUCTURE ASSETS 364,305.85 1,448,934.62 DEPRECIATION EXPENSES- BUILDINGS AND STRUCTUR: 12,631.87 50,527.48, DEPRECIATION EXPENSES-MACHINERY & EQUIPMENT 14,451.09 58,107.90 DEPRECIATION EXPENSES- TRANSPORTATION EQUIPME 22,610.68 90,442.72 DEPRECIATION EXPENSES-FURNITURES, FIXTURES & B( 1519.44 6,077.76 DEPRECIATION EXPENSES- OTHER PPE 2,161.43 8,645.72 IMPAIRMENT LOSS-LOANS AND RECEIVABLES . = OTHER DISCOUNTS 925.13 31,788.46 426,605.49 1,694,524.66 ‘TOTAL EXPENSES 2,971,286.52 11,444,843.08 NET INCOME (LOSS) FROM OPERATION 310,178.20 732,247.91 ADD/DEDUCT: OTHER NON-OPERATION INCOME, MISCELLANEOUS INCOME - 1,900.00 ‘TOTAL OTHER NON-OPERATING INCOME, = 7,900.00 NET INCOME (LOSS) BEFORE INCOME TAX 310,178.20 734,147.91 Prepared by: Reviewed by: Approved by: wn fate le EUSEBIA 0. HUPEDA RAZEL MAE R. DETABLAN ENG’ 3. GELLECANAO SAP-A Division Manager-C General Manager-CHIMAMAYLAN WATER DISTRICT ‘Segovia St., Himamaylan City, Negros Occidental ‘STATEMENT OF CASH FLOW For the Month Ended: APRIL 30, 2019 This Year to Month Date Cash Flow from Operating Activities Cash Inflows: Collection of Water Bills P — 2,926,589.87 11,448,576.24 Fines & Penalties - Business income 10,350.00 47,800.00 Collection of Other Business income 148,400.00 491,400.00 Customers’ Deposits Payable 29,500.00 116,265.00 Refund of Petty Cash S Refund of Advances for operating expenses 390.50 9,308.89 Refund of Advances to Officers & Employees 2,640.00 26,086.14 Refund of GSIS Loan - 765.92 Refund of BOD's Allowances 500.00 2,000.00 Refund of Employee's Disallowance 500.00 500.00 Payment of materials (concessioner) 1,323.20 1,323.20 Interest of Bank Deposits(Postal) : 2,079.03 ‘Transfer of Funds (Reserves/ePayment) 335,000.00 __1,098,678.50 Total Cash inflows 455,193.57 13,244 782.92 ‘Cash Outflows: Other Prepayments(Taxes withheld from concessionaires) 10,880.81 47,366.02 Payment of Operating Expenses 1,116,408.90 4,223,714.52 Payment of Fuel, Oil, Power for Pumping 474,234.07 1,680,716.61 Purchase of Chemicals 27,900.00 170,500.00 Payment of Maintenance & Other Operating Expenses 887,343.60 3,409,879.70 Payment of Government Remittances 104,481.91 397,614.83 Total Cash Outflows: 2,621,249.29 _9,929,791.68 ‘Net Cash Provided By Operating Activities: P 833,944.28 3,314,991.24 Cash Flows from Investing Activities: Cash Inflows: Interest on Bank Deposits = 1,332.99 Total Cash Inflows = 1,332.99 Cash Outflows: Payment of Capital Expenditures 2,A61,552.62 _2,952,133.89 Payment for Reserves 355,000.00__1,178,678.50 Total Cash Outflows 2,816,552.62 __4,130,812.39 Net Cash Provided By Investing Activities: P_(2,816,552.62) _(4,129,479.40) Cash Flows from Financing Activities Cash inflows: 0.00 0.00 Total Cash Inflows 0.00 0.00 Cash Outflows: Payment of Long-Term Loans-LGU 26,264.17 105,056.69 Payment of Long-Term Loans-LWUA 118,339.00 __ 473,356.00 Total Cash Outflows 144,603.17 578,412.69 ‘Net Cash Provided By Fincnacing Activities: P (144,603.17) (578,412.69)TOTAL NET CASH FLOWS. (2,127,211.51) _(1,392,900.85) Cash and Cash Equivalents-March 31, 2019 17,589,465.35 _ 16,855,154.69 Cash and Cash Equivalents - April 30, 2019 P_15,462,253.84 15,462,253.84 Sameer RS 2 P15 462, 253.84 15,462,255.84 Breakdown of Cash and Cash Equivalent at the end of the month Cash Collecting Officers 93,013.20 Cash in Bank-Local Currency, Savings Account 15,369,240.64 15,462,253.84 * Prepared by: Revie Da, ins EUSEBIA 0. HUPEDA RAZEL MAE R. DETABLAN ENG'R. j. GELLECANAO SAP-A Division Manager-C General Manager-CDETAILED STATEMENT OF FINANCIAL POSITION AS OF MAY 31, 2019 ASSETS ‘CURRENT ASSETS CASH AND CASH EQUIVALENTS CASH ON HAND: ‘CASH-COLLECTING OFFICERS PETTY CASH ‘CASH IN BANKS-LOCAL CURRENCY ‘CASH IN BANKS-LOCAL CURRENCY-SAVINGS ACCOUNT 16,386,133.50 34,684.22 16,351,449.28 RECEIVABLES 2,407,254.99 ACCOUNTS RECEIVABLES 3,382,385.25 ALLOWANCE FOR IMPAIRMENT-ACCOUNTS RECEIVABLES, (975,130.27) (OTHER RECEIVABLES : INVENTORIES 629,825.07 (OFFICE SUPPLIES INVENTORY = ACCOUNTABLE FORMS, PLATES AND STICKERS INVENTORY 40,035.00 CHEMICAL AND FILTERING SUPPLIES INVENTORY 36,300.00 CONSTRUCTION MATERIALS INVENTORY 511,508.07 OTHER SUPPLIES AND MATERIALS INVENTORY 41,982.00 OTHER ASSETS 73,531.53 ‘ADVANCES FOR OPERATING EXPENSES 6,000.00 ADVANCES FOR PAYROLL 2 ADVANCES TO OFFICERS AND EMPLOYEES - PREPAID RENT 50,000.00 OTHER PREPAYMENTS 17,531.53 OTHER ASSETS ‘TOTAL CURRENT ASSETS 19,496,745.09 NON-CURRENT ASSETS INVESTMENTS 5,673,801.11 ‘SINKING FUND. 5,673,801.11 PROPERTY, PLANT AND EQUIPMENT LAND. TOTAL PLANT-UTILITY PLANT IN SERVIUCE(UPIS) ACCUMULATED DEPRACIATION-PLANT(UPIC) NET BUILDING ACCUMULATED DEPRECIATION-OFFICE BUILDING Nev OFFICE EQUIPMENT ACCUMULATED DEPRECIATION-OFFICE EQUIPMENT NET INFORMATION AND COMMUNICATION TECHNOLOGY EQUIPMENT ACCUMULATED DEPRECIATION-INFORMATION AND COMMUNICATION TECHNOLOG. Ne COMMUNICATION EQUIPMENT ACCUMULATED DEPRECIATION-COMMUNICATION EQUIPMENT NET 862,206. 85,956,846.83 (34,497,776.91) Sif 4,319,353.41 (986,446.48) 3,332,906.93 612,200.70 (489,160.40) 123,040.30 1,165,593.10 (831,886.15) 333,706.95 128,239.53, (98,029.94) 30,209.59OTHER EQUIPMENT 787,609.35 ‘ACCUMUTED DEPRECIATION-OTHER EQUIPMENT (668,516.97) NET 119,092.38 MOTOR VEHICLES 3,421,514,25 ACCUMULATED DEPRECIATION-MOTOR VEHICLES (2,420,033,03) NET ABZ FURNITURE AND FICTURES ACCUMULATED DEPRECIATION-FURNITURE AND FIXTURES. NET CONSTRUCTION IN PROGRESS-LAND IMPROVEMENTS 40,000.00 CONSTRUCTION IN PROGRESS - BUILDINGS AND OTHER STRUCTURES 324,324.49, CONSTRUCTION IN PROGRESS-INFRASTRUCTURE ASSETS 2,076,868.66 TOTAL 2,441,193.15 TOTAL PROPERTY, PLANT AND EQUIPMENT 660,752,070.50 ‘TOTAL NON-CURRENT ASSETS. 66,425,871.61 TOTAL ASSETS 85,922,616.70 ABILITIES & EQUITY ae ae CURRENT LIABILITIES: FINANCIAL LIABILITIES, 245,544.20 ACCOUNTS PAYABLE 245,544.20 INTER-AGENCY PAYABLES 99,338.79 DUE TO BIR (135,844.93) DUE TO OFFICERS & EMPLOYEES = DUE TO GsIs 204,497.97 DUE TO PAGIBIG 30,685.75 DUE TO PHILHEALTH & OTHERS 2 ‘TRUST LIABILITIES. 2,835,003.53 ‘GUARANTY/SECURITY DEPOSITS PAYABLE 246,320.96, CUSTOMERS’ DEPOSITS PAYABLE 2,588,682.57 ‘OTHER PAYABLES 49,525.76 OTHER PAYABLES 49,525.76 TOTAL CURRENT LIABILITIES 3,229,412.28 NON-CURRENT LIABILITIES FINANCIAL LIABILITIES LOANS PAYABLE-DOMESTIC 8,888,047.78 ‘TOTAL NON-CURRENT LIABILITIES, 8,888,047.78 TOTAL LIABILITIES 12,117,460.06 Equity GOVERNMENT EQUITY 366,934.21 CONTRIBUTED CAPITAL 15,185,224.00 RETAINED EARNINGS/(DEFICIT) 57,136,368.06 ADD: NET INCOME/(LOSS) TOTAL EQUITY 73,805,156.64 TOTAL LIABILITIES & EQUITY 85,922,616.70 Reviews by: (eae toncifucdilocan ——_ewsizvo NE Geuscanno SCBA General Manager-C 1,116 630.37HIMAMAYLAN WATER DISTRICT Segovia St., Himamaylan City, Negros Occidental DETAILED STATEMENT OF FINANCIAL PERFORMANCE. FOR THE MONTH ENDED: MAY 31, 2019 BUSINESS INCOME, WATER WORKS SYSTEM FEES INTEREST INCOME FINES AND PENALTIES-BUSINESS INCOME SHARE IN THE PROFIT/REVENUE OF JOINT VENTURE OTHER BUSINESS INCOME GROSS INCOME LESS: EXPENSES PERSONNEL SERVICES: SALARIES & WAGES - REGULAR PERSONNEL ECONOMIC RELIEF ALLOW. (PERA) REPRESENTATION ALLOWANCE(RA) TRANSPORTATION ALLOWANCE (TA) CLOTHING/UNIFORM ALLOWANCE HONORARIA LONGEVITY PAY OVERTIME AND NIGHT PAY YEAR END BONUS CASH GIFT RETIREMENT & LIFE INSURANCE PREMIUMS PAG-IBIG CONTRIBUTION PHILHEALTH CONTRIBUTIONS TERMINAL LEAVE BENEFITS: OTHER PERSONNEL BENEFITS: TOTAL PERSONNEL SERVICES MAINTENANCE & OTHER OPERATING EXPENSES TRAVELING EXPENSES -LOCAL TRAINING EXPENSES OFFICE SUPPLIES EXPENSES ACCOUNTABLE FORMS EXPENSE FUEL, OIL, AND LUBRICANTS EXPENSES (CHEMICAL AND FILTERING SUPPLIES EXPENSES ‘SEMI-EXPENDABLE MACHINERY & EQUIPMENT EXPI WATER EXPENSES ELECTRICITY EXPENSES POSTAGE AND COURIER SERVICES ‘TELEPHONE EXPENSES INTERNET SUBSCRIPTION EXPENSES ‘CABLE, SATELLITE, TELEGRAPH & RADIO EXPENSES SECURITY SERVICES REPAIRS & MAINTENANCE-INFRASTRUCTURE ASSET 2019 THIS MONTH 3,112,299.15 170,215.43 321,053.69 113,100.00 3,716 668.27 566,831.99 37,545.46 19,750.00 19,750.00 26,792.90 731,962.00 45,000.00 93,517.04 2,300.00, 8,364.87 41,311.75 7,593,126.01 7,231.00, 7,228.00 50,174.44 50,250.00 17,663.00 1,806.00 555,825.85 2,230.34 3,297.64 12,500.00 296,908.34 REPAIRS & MAINTENANCE-BUILDINGS & OTHER STRUCTURES, REPAIRS & MAINTENANCE-MACHINERY & EQUIPME REPAIRS & MAINTENANCE-TRANSPORTATION EQUIP REPAIRS & MAINTENANCE-FURNITURE & FIXTURES 15,680.00 2019 YEAR TO DATE 14,175,202.40 4,533.32 790,869.85 321,053.69 602,100.00 15,893,759.26 3,440,121.39 235,545.46 101,250.00 101,250.00 144,000.00 180,659.84 731,962.00 45,000.00 448,679.84 12,300.00 40,813.90 732,872.93 6,214,455.36 38,866.50 155,049.90 88,712.98 36,720.00 178,297.14 276,440.00 25,913.00 7,988.00 2,328,106.15 2,540.00 17,670.08 12,902.55 740.00 112,500.00 1,448, 333.57 15,398.00 2,600.00 51,006.00HIMAMAYLAN WATER DISTRICT Segovia St., Himamaylan City, Negros Occidental DETAILED STATEMENT OF FINANCIAL PERFORMANCE. FOR THE MONTH ENDED: MAY 31, 2019 2019 THIS MONTH ‘TAXES, DUTIES & LICENSES FIDELITY BOND PREMIUMS INSURANCE EXPENSES 741.56 ADVERTISING, PROMOTIONAL & MARKETING EXPENSES REPRESENTATION EXPENSES TRANSPORTATION AND DELIVERY EXPENSES 6,392.00 RENT/LEASE EXPENSES 5,000.00 DONATIONS DIRECTORS AND COMMITTEE MEMBERS’ FEES 53,770.26 OTHER MAINTENANCE & OPERATING EXPENSES 170,052.04 ‘TOTAL MAINTENANCE & OTHER OPERATING EXPENSES 1,256,750.47 FINANCIAL EXPENSES INTEREST EXPENSES 46,846.00 BANK CHARGES 2,000.80 ‘TOTAL FINANCIAL EXPENSES 48,846.80 NON-CASH EXPENSES DEPRECIATION EXPENSES- INFRASTRUCTURE ASSET 372,780.05 DEPRECIATION EXPENSES- BUILDINGS AND STRUCT 12,631.87 DEPRECIATION EXPENSES-MACHINERY & EQUIPMED 14,076.53 DEPRECIATION EXPENSES- TRANSPORTATION EQUI 22,610.68 DEPRECIATION EXPENSES-FURNITURES, FIXTURES & 1,519.44 DEPRECIATION EXPENSES- OTHER PPE 2,161.43 IMPAIRMENT LOSS-LOANS AND RECEIVABLES OTHER DISCOUNTS 9,682.53 435,462.53, ‘TOTAL EXPENSES 3,334,185.81 NET INCOME (LOSS) FROM OPERATION 382,482.46 ADD/DEDUCT: OTHER NON-OPERATION INCOME MISCELLANEOUS INCOME TOTAL OTHER NON-OPERATING INCOME NET INCOME (LOSS) BEFORE INCOME TAX 382,482.46 2019 YEAR TO DATE 12,603.18 22,888.27 17,843.66 30,494.00 71,400.00 3,850.00 262,759.26 971,945.30 6,193,537.54 239,048.00 2,000.80 241,048.80 1,821,714.67 63,159.35, 72,184.43, 113,053.40 7,597.20 10,807.15 41,470.99 2;129,987.19 14,779,028.89 1,114,730.37 1,900.00 7,900.00 1,116,630.37 ENG'R. J :LLECANAO General Manager-CHIMAMAYLAN WATER DISTRICT Segovia St., Himamaylan City, Negros Occidental STATEMENT OF CASH FLOW For the Month Ended: MAY 31, 2019 This Year to Month Date Cash Flow from Operating Activities Cash Inflows: Collection of Water Bills P — 3,352,116.46 14,800,692.70 Fines & Penalties - Business income 8,500.00 56,300.00 Collection of Other Business income 113,100.00 604,500.00 Customers’ Deposits Payable 20,200.00 136,465.00 Refund of Petty Cash 3,472.00 3,472.00 Refund of Advances for operating expenses 814 9,317.03 Refund of Advances to Officers & Employees 200.00 26,286.14 Refund of 6SIS Loan 765.92 Refund of BOD's Allowances - 2,000.00 Refund of Employee's Disallowance 254,500.00 255,000.00 Payment of Materials (concessioners 1,323.20 Refund of Cash Gift Of Employee 2,500.00 2,500.00 Joint Venture Share 321,053.69 321,053.69 Interest of Bank Deposits(Postal) 2,079.03 Transfer of Funds (Reserves/ePayment) 235,000.00 _1,333,678.50 Total Cash Inflows 4/310,650.29 __17,555,433.21 Cash Outflows: Other Prepayments(Taxes withheld from concessionaires) 11,094.04 58,460.06 Payment of Operating Expenses 1,491,444.10 _5,715,158.62 Payment of Fuel, Oil, Power for Pumping 559,353.89 2,240,070.50 Purchase of Chemicals 85,876.78 256,376.78 Payment of Maintenance & Other Operating Expenses 538,085.71 3,947,965.41 Payment of Government Remittances 104,18191___ 501,796.74 Total Cash Outflows: 2,790,036.43 _12,719,828.11 Net Cash Provided By Operating Activities: P__1,520,613.86 _ 4,835,605.10 Cash Flows from Investing Activities: Cash Inflows: Interest on Bank Deposits 1,332.99 Total Cash Inflows - 1,332.99 Cash Outflows: Payment of Capital Expenditures 2,952,133.89 Payment for Reserves 452,131.04 __1,630,809.54 Total Cash Outflows 452,131.08 4,582,943.43 ‘Net Cash Provided By Investing Activities P (452,131.04) (4,581,610.44) Cash Flows from Financing Activities: Cash Inflows: 0.00 Total Cash Inflows 0.00 Cash Outflows: Payment of Long-Term Loans-LGU 26,264.16 131,320.85 Payment of Long-Term Loans-LWUA 118,339.00 __ 591,695.00 Total Cash Outflows 144,603.16 723,015.85 Net Cash Provided By Fincnacing Activities: P (244,603.16) (723,015.85)TOTAL NET CASH FLOWS 923,879.66 (469,021.19) Cash and Cash Equivalents-April 30, 2019 15,462,253.84 _ 16,855,154.69 . Lashand Cash Equivalents - May 31, 2019 P16,386,133,50__16,386,133.50 Breakdown of Cash and Cash Equivalent at the end of the month Cash Collecting Officers Cash in Bank-Local Currency, Savings Account 34,684.22 16,351,449,28 16,386,133.50 Prepared by Reviewed by: pee oo 'N. NANGGAN ENG'R. i ‘SAP-B BA General Manager-CHIMAMAYLAN WATER DISTRICT ‘SEGOVIA ST., HIMAMAYLAN CITY DETAILED STATEMENT OF FINANCIAL POSITION ‘AS OF JUNE 30, 2019 ASSETS CURRENT ASSETS ‘CASH AND CASH EQUIVALENTS 19,077 416.75 ‘CASH ON HAND: CASH-COLLECTING OFFICERS 85,059.32 PETTY CASH 5,000.00 CCASH IN BANKS-LOCAL CURRENCY CASH IN BANKS-LOCAL CURRENCY-SAVINGS ACCOUNT 18,987,357.43 RECEIVABLES 3,051,689.56 ‘ACCOUNTS RECEIVABLES 4,026,819.83 = ‘ALLOWANCE FOR IMPAIRMENT-ACCOUNTS RECEIVABLES (975,130.27) OTHER RECEIVABLES ts INVENTORIES 622,218.07 (OFFICE SUPPLIES INVENTORY z ACCOUNTABLE FORMS, PLATES AND STICKERS INVENTORY 32,428.00 CHEMICAL AND FILTERING SUPPLIES INVENTORY 36,300.00 CONSTRUCTION MATERIALS INVENTORY 511,508.07 OTHER SUPPLIES AND MATERIALS INVENTORY 41,982.00 OTHER ASSETS 88,365.42 ADVANCES FOR OPERATING EXPENSES 20,000.00 ADVANCES FOR PAYROLL ; ADVANCES TO OFFICERS AND EMPLOYEES : PREPAID RENT 50,000.00 OTHER PREPAYMENTS 18,365.42 OTHER ASSETS TOTAL CURRENT ASSETS: 22,839,689.80 NON-CURRENT ASSETS INVESTMENTS 5,694,948.03 SINKING FUND 5,694,948.03, PROPERTY, PLANT AND EQUIPMENT LAND TOTAL 862,906.32 PLANT-UTILITY PLANT IN SERVIUCE(UPIS) 88,036,212.37 ‘ACCUMULATED DEPRACIATION-PLANT(UPIC) (34,870,556.95) NeT 53,165,655.41, BUILDING 4,643,677.90 ACCUMULATED DEPRECIATION-OFFICE BUILDING (999,078.35) NeT 3,644,599.55 OFFICE EQUIPMENT 612,200.70 ACCUMULATED DEPRECIATION-OFFICE EQUIPMENT (492,217.94) Net 119,93 INFORMATION AND COMMUNICATION TECHNOLOGY EQUIPMENT 1,165,593.10 ACCUMULATED DEPRECIATION-INFORMATION AND COMMUNICATION TECHNOLOG___ (841,280.80) er 324,312. COMMUNICATION EQUIPMENT 128,239.53, ACCUMULATED DEPRECIATION-COMMUNICATION EQUIPMENT (99,281.53) NET 28,958.00OTHER EQUIPMENT. 787,609.35, ACCUMUTED DEPRECIATION-OTHER EQUIPMENT. (670,678.40) NET 116,930.95 MOTOR VEHICLES 3,421,514,25, ‘ACCUMULATED DEPRECIATION-MOTOR VEHICLES (1,442,643.71) NET 1,978,870.54 FURNITURE AND FICTURES 188,009.15 ‘ACCUMULATED DEPRECIATION-FURNITURE AND FIXTURES (140,514.35) NET ‘47,494.80 CONSTRUCTION IN PROGRESS-LAND IMPROVEMENTS 40,000.00 ‘CONSTRUCTION IN PROGRESS - BUILDINGS AND OTHER STRUCTURES : CONSTRUCTION IN PROGRESS-INFRASTRUCTURE ASSETS TOTAL 140,000.00 ‘TOTAL PROPERTY, PLANT AND EQUIPMENT 60,329,710.63 TOTAL NON-CURRENT ASSETS 166,024,658.66 TOTAL ASSETS 188,864,348.46 LIABILITIES & EQUITY CURRENT LIABILITI FINANCIAL LIABILITIES 245,544.20 ‘ACCOUNTS PAYABLE 245,544.20 INTER-AGENCY PAYABLES. 1,824,297.40 DUE TO BIR 26,537.80 DUE TO OFFICERS & EMPLOYEES 0.09 DUE TO GsIS 75,272.18 DUE TO PAGIBIG 13,101.05, DUE TO PHILHEALTH 0.00 DUE TO SUBSIDIARIES/JOINT VENTURE/ASSOCIATES/AFFILIATES, 1,709,386.28 ‘TRUST LIABILITIES 2,835,003.53 GUARANTY/SECURITY DEPOSITS PAYABLE 246,320.96, CUSTOMERS’ DEPOSITS PAYABLE 2,588,682.57 (OTHER PAYABLES 49,525.76 OTHER PAYABLES 49,525.76 TOTAL CURRENT LIABILITIES 4,954,370.89 NON-CURRENT LIABILITIES FINANCIAL LIABILITIES LOANS PAYABLE-DOMESTIC 8,789,801.62 TOTAL NON-CURRENT LIABILITIES 8,789,801.62 TOTAL LIABILITIES 13,744,172.51, Equity GOVERNMENT EQUITY 366,934.21 CONTRIBUTED CAPITAL 15,185,224.00 RETAINED EARNINGS/(OEFICIT) 57,138,368.06 ADD: NET INCOME/(LOSS) 2,429,649.68, TOTAL EQUITY 75,120,175.95 TOTAL LIABILITIES & EQUITY 88,864,348.46 z oie eae LORENAN. NANGGAN FLLECANAO ‘SCBA General Manager-CHIMAMAYLAN WATER DISTRICT Segovia St., Himamaylan City, Negros Occidental DETAILED STATEMENT OF FINANCIAL PERFORMANCE FOR THE MONTH ENDED: JUNE 30, 2019 2019 THIS MONTH BUSINESS INCOME, WATER WORKS SYSTEM FEES 1,601,884.75 INTEREST INCOME 4,400.25 FINES AND PENALTIES-BUSINESS INCOME 89,957.79 SHARE IN THE PROFIT/REVENUE OF JOINT VENTURE, 927,865.33, OTHER BUSINESS INCOME 61,000.00 ‘GROSg INCOME 2,685,108.12 LESS: EXPENSES PERSONNEL SERVICES SALARIES & WAGES - REGULAR 209,960.00 PERSONNEL ECONOMIC RELIEF ALLOW. (PERA) 12,000.00 REPRESENTATION ALLOWANCE(RA) 8,500.00 ‘TRANSPORTATION ALLOWANCE (TA) 8,500.00 CLOTHING/UNIFORM ALLOWANCE, HONORARIA LONGEVITY PAY OVERTIME AND NIGHT PAY 88,812.72 YEAR END BONUS 18,000.00 CASH GIFT - RETIREMENT & LIFE INSURANCE PREMIUMS 25,795.20 PAG-IBIG CONTRIBUTION 600.00 PHILHEALTH CONTRIBUTIONS 1,935.51 ‘TERMINAL LEAVE BENEFITS - OTHER PERSONNEL BENEFITS TOTAL PERSONNEL SERVICES 374,103.43 MAINTENANCE & OTHER OPERATING EXPENSES ‘TRAVELING EXPENSES -LOCAL 10,404.00, ‘TRAINING EXPENSES 1,214.00 OFFICE SUPPLIES EXPENSES 672.55 ACCOUNTABLE FORMS EXPENSE 7,607.00 FUEL, OIL AND LUBRICANTS EXPENSES 12,299.44 CHEMICAL AND FILTERING SUPPLIES EXPENSES. 3,000.00 ‘SEMI-EXPENDABLE MACHINERY & EQUIPMENT EXPI : WATER EXPENSES 1,172.00 ELECTRICITY EXPENSES 149,354.71 POSTAGE AND COURIER SERVICES - ‘TELEPHONE EXPENSES 3,324.61 INTERNET SUBSCRIPTION EXPENSES, 7,554.82 CABLE, SATELLITE, TELEGRAPH & RADIO EXPENSES - SECURITY SERVICES 3,125.00 REPAIRS & MAINTENANCE-INFRASTRUCTURE ASSET 54,825.01, REPAIRS & MAINTENANCE-BUILDINGS & OTHER STR 6,284.25 REPAIRS & MAINTENANCE-MACHINERY & EQUIPME - REPAIRS & MAINTENANCE-TRANSPORTATION EQUIP 5,000.00 REPAIRS & MAINTENANCE- FURNITURE & FIXTURES 2019 YEAR TO DATE 15,777,087.15 8,933.57 880,827.64 1,248,919.02 663,100.00 18,578,867.38 3,650,081.39 247,545.46 109,750.00 109,750.00 144,000.00 269,472.56 749,962.00 45,000.00 474,475.04 12,900.00 42,749.41 732,872.93 6,588,558.79 49,270.50 156,263.90 89,385.53, 44,327.00 190,596.58 279,440.00 25,913.00 9,130.00 247,460.86 2,540.00, 20,994.69, 20,457.37 740.00 115,625.00 1,503,158.58 21,682.25, 2,600.00 56,006.00HIMAMAYLAN WATER DISTRICT Segovia St., Himamaylan City, Negros Occidental DETAILED STATEMENT OF FINANCIAL PERFORMANCE FOR THE MONTH ENDED: JUNE 30, 2019 2019 THIS MONTH ‘TAXES, DUTIES & LICENSES 169,982.46 ~ FIDELITY BOND PREMIUMS INSURANCE EXPENSES ADVERTISING, PROMOTIONAL & MARKETING EXPENSES REPRESENTATION EXPENSES 1,900.00 ‘TRANSPORTATION AND DELIVERY EXPENSES. 123.00 RENT/LEASE EXPENSES DONATIONS DIRECTORS AND COMMITTEE MEMBERS' FEES 60,225.25 (OTHER MAINTENANCE & OPERATING EXPENSES, 19,750.50 ‘TOTAL MAINTENANCE & OTHER OPERATING EXPENSES 517,818.60 FINANCIAL EXPENSES INTEREST EXPENSES 46,357.00 BANK CHARGES . OTHER FINANCIAL CHARGES ‘TOTAL FINANCIAL EXPENSES NON-CASH EXPENSES DEPRECIATION EXPENSES- INFRASTRUCTURE ASSET DEPRECIATION EXPENSES- BUILDINGS AND STRUCT DEPRECIATION EXPENSES-MACHINERY & EQUIPMED DEPRECIATION EXPENSES- TRANSPORTATION EQUIE DEPRECIATION EXPENSES-FURNITURES, FIXTURES & DEPRECIATION EXPENSES- OTHER PPE. IMPAIRMENT LOSS-LOANS AND RECEIVABLES OTHER DISCOUNTS TOTAL EXPENSES NET INCOME (LOSS) FROM OPERATION ADD/DEDUCT: OTHER NON-OPERATION INCOME MISCELLANEOUS INCOME TOTAL OTHER NON-OPERATING INCOME NET INCOME (LOSS) BEFORE INCOME TAX Reviewed by: ID V. TOTOL. LORENA N. NANGGAN. SAP-B ‘SCBA 372,780.05, 12,631.87 13,703.78 22,610.68 968.94 2,161.43, 53.03 434,209.78 1,372,488.81 1,312,619.31 400.00 1,313,019.31 BS 2019 YEAR TO DATE 182,585.64 22,888.27 19,743.66 30,617.00 71,400.00 3,850.00 322,984.51. 991,695.80 6,711,356.16 285,405.00, 2,000.80, 287,405.80 2,194,494.72 75,791.22 85,888.21 135,664.08 8,566.14 12,968.58 50,824.02 2564,196.97 16,151,517.70 2,427,349.68 2,300.00, 2,300.00 2,429,649.68 :CANAO General Manager-CHIMAMAYLAN WATER DISTRICT Segovia St., Himamaylan City, Negros Occidental, ‘STATEMENT OF CASH FLOW For the Month Ended: JUNE 30, 2019 This Yearto Month Date Cash Flow from Operating Activities Cash Inflows: Collection of Water Bills P 2,742,156.74 17,542,849.44 Fines & Penalties - Business Income 600.00 56,900.00 Collection of Other Business Income 61,000.00 665,500.00 Customers’ Deposits Payable - 136,465.00 Refund of Petty Cash 3,472.00 Refund of Advances for operating expenses 9,317.03 Refund of Advances to Officers & Employees 26,286.14 Refund of GSIS remittances 5,840.55 6,606.47 Refund of Pag-big Loan 4,521.97 1,521.97 Refund of BOD's Allowances 500.00 2,500.00 Refund of Employee's Disallowance 1,000.00 256,000.00 Payment of Materials (concessioners 1,323.20 Refund of Cash Gift Of Employee 2,500.00 Joint Venture Share 927,865.33 1,248,919.02 Interest of Bank Deposits(Postal) 2,079.03 Customers’ Deposit payable to Prime 1,495.00 1,495.00 ‘Transfer of Funds (Reserves/ePayment) 35,000.00 _1,368,678.50 Total Cash inflows 3,776,979.59__21,332,412.80 Cash Outflows: Other Prepayments(Taxes withheld from concessionaires) 833.89 59,293.95 Other Discounts(5% discount granted to Senior Citizen) : Returned check from the supplier 0.00 : Bank Charges(Guarantee/Security Deposits Payable Payment of Operating Expenses 345,772.72 6,060,931.34 Payment of Fuel, Oil, Power for Pumping 158,477.61 2,398,548.11 Purchase of Chemicals 3,000.00 259,376.78 Purchase of check (Postbank) 2 Payment of Employees’ Advances 2 2 Payment of Maintenance & Other Operating Expenses 342,266.88 4,290,232.29 Payment of Government Remittances 27,730.71 529,527.45 Payment of Payables to Prime : Payment ofPetty Cash : - Total Cash Outflows: 878,081.81 13,597,909.92 Net Cash Provided By Operating Activitie P__2,898,897.78 _7,734,502.88Cash Flows from Investing Activities: Cash Inflows: Interest on Bank Deposits 1,332.99 Total Cash inflows 5 1,332.99 Cash Outflows: Payment of Capital Expenditures 0 2,952,133.89 Payment for Reserves 63,011.37 __1,693,820.91 Total Cash Outflows 63,011.37 4,645,954.80 Net Cash Provided By Investing Activities: P (63,011.37) _(4,644,621.81) Cash Flows from Financing Activitie Cash Inflows: 0.00 0.00 Total Cash Inflows (0.00 0.00 Cash Outfiows: Payment of Long-Term Loans-LGU 26,264.16 157,585.01 Payment of Long-Term Loans-LWUA 118,339.00 __710,034.00 Total Cash Outflows 144,603.16 867,619.01 ‘Net Cash Provided By Fincnacing Activities: (144,603.16) (867,619.03) TOTAL NET CASH FLOWS 2,691,283.25 2,222,262.06 Cash and Cash Equivalents-May 31, 2019 16,386,133.50__ 16,855,154.69 ‘Cash and Cash Equivalents - June 30, 2019 19,077,416.75__19,077,416.75 Breakdown of Cash and Cash Equivalent at the end of the month Petty Cash 5,000.00 Cash Collecting Officers 85,089.32 Cash in Bank-Local Currency, Savings Account 18,987,357.43 19,077,416.75 ee ; LORENAN. NANGGAN GELLECANAO SAP-B cas-8 General Manager-C Prey