Annual Report 2017

Republic of the Philippines
CASIGURAN WATER DISTRICT

L. Hapal Street, Brgy. Central, Casiguran
Sorsogon
2017
ANNUAL REPORT
Casiguran Water District Annual Report 2017
TABLE OF CONTENTS
Page
FOREWORD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . i
MISSION AND VISION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ii
I – GENERAL
A. Administrative and General Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

B. Finance and Commercial Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
C. Engineering, Construction and Production Division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
D. Operational . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
II – PROFILE
1. THE WATER DISTRICT AND ITS PHYSICAL SYSTEMS FACILITIES

A. Organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
B. Existing System facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
2. CURRENT OPERATIONAL/FINANCIAL HIGHLIGHTS
A. Existing Water Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
B. Operating Income/Expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
C. Financial Highlights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
3. COMMUNITY ECONOMIC PROFILE
A. Total Population . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
B. Income Levels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
C. Major Source of Income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
D. Average Monthly Bills . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
E. Wages Paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
F. Municipal Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
G. Average Rate of Mortality (Waterborne Disease). . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
H. Average Rate of Morbidity(Waterborne Disease) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
I. Major Agricultural, Industrial and Commercial Activities . . . . . . . . . . . . . . . . . . . . . . 7
4. OTHER DATA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 - 20
III – ANEXES
A. Functional Chart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
B. Organizational Chart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
C. List of Plantilla Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 - 26
D. Summary of Policy-Setting Resolutions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 - 28
E. List of Reports Prepared Regularly . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
F. Financial Statements
F-1 Detailed Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 - 31
F-2 Detailed Statement of Income and Expenses . . . . . . . . . . . . . . . . . . . . . . . . 32 - 34
F-3 Cash Flow Statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
F-4 Statement of Changes in Equity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
F-5 Details of Utility Plant in Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
F-6 Notes to Financial Statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 - 46
G. Summary of Loan Payments in 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47

H. Water Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
I. Summary of Water Consumption . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
J. CWD Water Source . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
K. List of Office Equipments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
L. Service Connection Growth . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
Casiguran Water District Annual 2017
FOREWORD
The task of supplying potable water to our

concessionaires remains to be the ultimate goal
for Casiguran Water District for year 2017. While it
is true that our municipality is blessed with
abundant spring water, the ever increasing
number of consumers constantly drives us to take
that extra mile to meet the need of time.
The Casiguran Water District has taken a

giant leap this year in providing decent service to
its water consumers. The newly constructed CWD
Corporate Center, a state-of-the-art edifice, the
most modern in Bicol, will speak for itself. It is a
testimony of the District’s true resolve to be at par,
if not the best in Bicol, with other water utilities.
Every Casiguranon will somehow be proud of their
water district. After all, it belongs to them. We are
only their caretakers.
The figure on the number of concessionaires demonstrated a steady increase for

2017. Records will show that an average of 7.05% increase was reflected in the
records.
The District continues to share its abundant supply of water to the neighbouring
municipalities of Gubat and Juban. It also supplies potable water to the City of Sorsogon
thru the private company - the Prime Water.
This Annual Report aims to defect objectively the performance of the District for
the year 2017. The management purposely included events, activities and programs for
past year to depict not only the vibrancy of the District but also its true resolve to take
that initiative if only to perform its social responsibility. It will be made available in our
website for the general information of our dear concessionaires. This Report will also
serve as our guide and reference for the years to come.
ENGR.EDUARDO P. TEJADA
General Manager C
MISSION
To provide potable and sufficient water supply, affordable
to every concessionaire through an effective and efficient
delivery system.
VISION
The Casiguran Water District works towards a dynamic,
reliable and self-sustaining water utility, using its resources
for the optimum satisfaction of its concessionaires.
ii

ANNUAL REPORT
For the Period from January 1 to December 31, 2017
I. GENERAL
A. ADMINISTRATIVE AND GENERAL SERVICES

1. Attached approved organization charts in effect as of report year’s end
a. Functional Chart – showing unit board functions. ANNEX A
b. Position/Organizational Chart(key employees only)-showing
Permanent position and incumbents ANNEX B
2. Attach list of employed personnel with pertinent information

(SeeAnnex C – List of Plantilla Personnel 2017) ANNEX C
The following summarizes the District;s staffing
a. Total Number of employees 32
b. Number of permanent employees 14
c. Number of casual/temporary employees/laborers 5
d. Number of employees meeting minimum qualifications per job
Description adopted by the District 13
e. Number of employees not classified as casual/temporary who do not
meet the minimum qualifications established by the District 0
3. Has the District adopted a policy prohibiting hiring of personnel

Related up to the fourth degree by affinity or consanguinity YES
(Yes or No)
If not, how many of the employees are related to other employees
Or officials within the fourth degree by affinity or consanguinity NONE
4. Has the District adopted rules and regulations regarding the following:
(Yes or No)
a. Personnel matters YES
b. Utility customers relations YES
c. General Utility operations YES
During the year, in how many instances (or how many times) have
Exemption to these rules and regulations been in special cases? NONE
5. Attach list of policy – setting resolutions adopted, repealed or amended by

the District Board including those adopting LWUA guidelines ANNEX D
6. Has the District written and properly updated, reliable records of the
Following? (Field check may be undertaken, if necessary) Yes or No
a. Customer Complaints YES
b. Billing and Collection YES
c. Delinquencies in payment of water bills YES
d. Meter histories YES
e. Service Connections YES
f. Equipment histories NA
g. Equipment downtime NA
h. Bacteriological tests YES
i. System pressure YES
j. Leak reports YES
k. Unaccounted for water YES
l. Pump efficiencies NA
m. Water production YES
n. Water consumption YES
1
o. Valve and pipeline location YES
p. General accounting YES
q. Stock inventory YES
r. Stores usage YES
s. Employees records YES
t. Minutes of the Board Meeting YES
7. For this year, Auditing has been done by the Commission on Audit YES
8. Attach list of reports being prepared regularly by the District on a monthly
Basis as required in the Commercial Practice Manual (Omit this item if the
District has not yet installed the commercial practices system in which
Case, indicate that the said system has not been installed yet. See
Attached Annex E-List of Reports Prepared Regularly) ANNEX E
B. FINANCE AND COMMERCIAL DIVISION
1. Attach the District’s financial statements for the report year including a
A comparison of the immediate past year. (See Annexes F1 – F6)
Financial Report) ANNEX F
2. For the year under report, the District’s total budgetary outlay was
Broken down into: (Source: Approved Budget) 23,236,367.47
a. Operating outlay (original budget) 14,153,340.23
b. Capital Outlay (original budget) 3,300,079.77
c. Debt Service 3,313,593.53
d. Reserve 2,469,353.94
3. For this same one-year period, the District’s Gross Revenue was 19,201,528.60
Broken down into (Source: Financial Report)
a. Collection from water sales 15,154,266.30
b. Other water revenues 4,037,434.94
c. Other non-operating income 9,827.36
d. Proceeds of LWUA loan to finance new service connections NA
4. For the same one-year period, the District’s expenditure was

Broken down into (Source: Financial Report) 29,322,060.51
a. Operational (operation & maintenance expense, including Depreciation 16,161,826.04
b. Capital Outlay 10,185,797.47
c. Annual debt servicing (Annexes G-summary of Loan Payments-LWUA
DBP) 2,974,437.00
5. For the same one-year period, the total salaries, wages & other
Emoluments paid for the District’s employees were broken down into:
a. For permanent employees 7,035,164.04
b. For casual/temporary 1,373,144.01
6. Expenses for power/fuel for pumping during the year (Acct. #726,
if Commercial Practices Accts. Are in effect) NA
7. Total amount billed during the year is broken down into: (FOH)
a. Current billings 15,868,822.93
b. Old Accounts 0
8. Total amount collected (water sales only during the year) was
Broken down into: (FOH) 16,388,663.76
a. Current billings 13,563,715.18
b. Old Accounts-Arrears 2,824,948.58
9. Total amount uncollected (delinquent) at years end excluding
2
Bad Debts. (Source: Year-End Report) 5,226,909.76
10. Total reserves at year’s end 1,724,134.34
11. Complaints filed, processed and settled during the year

a. Total number filed, processed and settled during the year 5
b. Number dismissed for lack of merit/withdrawn 0
c. Number investigated 5
d. Number settled to the satisfaction of complaints 5
e. Number elevated to the District Board NONE
f. Number settled by the Board NONE
g. Number elevated to the higher authorities NONE
12. At year’s end, the following water rate charges were in force NONE
13. Every water district want to know what its water users think of
their water system and the quality of their services in order that it
could do what is best to insure maximum satisfaction of its customers.
During the middle of the year, the district conducted a random survey
covering 350 water users (not less that 40), and herewith is the result of
such survey:
NO. OF CUSTOMERS
QUESTIONS REPLYING
YES NO
1. Do you receive 24-hour water service? 312 38
2. Is your water pressure usually adequate? 296 54
3. Do your water taste good? 338 12
4. Do you have confidence that the water is safe? 332 18
5. Are you satisfied with the water service? 320 30
6.Are CWD employees courteous? 341 9
N = 350
C. ENGINEERING, CONSTRUCTION AND PRODUCTION DIVISION
1. Has the District adopted by Board of Directors resolutions, a set of design and
construction standard? (Yes or No) NO
If so, who prepared it? NA
Is it being adhered to strictly? NA
2. Does the District undertake bacteriological test of its water? (Yes or No) YES
How often are these tests made per year? MONTHLY
Is LWUA being furnished copies of these test reports? YES
For the report year, how many such reports were submitted to LWUA? 12
3. State the method of water treatment employed by the district, if any Drip Type
Chlorination
4. Does the district undertake regular pump efficiency tests? (Yes or No) NA
How many of these pumps does the district have district have in its system NA
How many of these pumps are operational? NA
Attach list of pumps now in operation. NA
3
D. OPERATIONAL
1. Total water production during the year in cubic meters 2,306,435
2. Total water billed in cubic meters 1,983,534
Average per capita consumption in cu.m. 15.59 cu.m
3. Attach list of CWD Water Sources ANNEX J
4. Is the district provided with measuring devices to measure their water

Production? (Yes or No) NA
If Yes, what type? Orifice plate, water meter propeller type and
Venturi type & flow meter NA
5. As of the year’s end, the district has the following existing service connection
And related information. (See Annex L - Service Connection Growth) ANNEX L
a. Total number of existing connections 5,537

b. Number of active connections 4,706
c. Number of metered connections 4,703
1. With functioning meters 4,703
2. With non-functioning meters 0
d. Number of flat rate connections 3
e. Number of connections (customers) regularly billed 4,706
f. Number of delinquent customers 3,463
g. Average number of customer per connection 5
6. Estimated population of district service area 37,483
a. Estimated population served by utility whether fully or partially 27,685
7. Because of inadequate facilities, the district had to provide partial service

In accordance with the following average length of time each 24-hourday:
a. Less than 6 hours service NONE

b. 7 - 12 hours service NONE
c. 13 – 18 hours service NONE
d. 19 – 24 hours service 4,706
(Note: You may vary the number of hours as may be necessary to
Suit actual conditions)
8. Attach list of all major equipment and machinery (with an initial cost of at
Least P10,000.00 including pertinent information.) (See Annex ___- List of
Major Equipments) NA
9. Does the District keep written record of requests for service? (Yes or No) YES
a. Does the record show the data when such requests were made and
the nature of the service requested? (Yes or No) YES
b. On the average, how long (in days) does it take the District to
Respond and attend to such requests? 2 days
c. How many such reports were received during the year 682
d. How many of these reports were attended to during the year? 682
Submitted by:
ENGR. EDUARDO P. TEJADA
General Manager
4

Location: L. Hapal Street, Central, Casiguran, Sorsogon
II – PROFILE
1.) THE WATER DISTRICT & ITS PHYSICAL SYSTEM’S FACILITIES
A.) ORGANIZATION
1. Date Formed: March 7, 1988 Age (months) 334

2. Date CCC Issued: October 10, 1988 CCC no. 366
3. Date Advisory Service Started: June 18,1992

4. Personnel: (include 5 casual employees & 13 Job Orders) 32
Adequate &
Comments: (Advisory, qualification, performance & others) qualified
B.) EXISTING SYSTEM FACILITIES
1. Service:
1.1 Service Area: 5 Person/Ha 8,306 ha
1.2 Population of Service Area 37,483
1.3 No. of Household 7,497
1.4 No. of Persons/Household 5
1.5 Service Time (hrs/day) 24 hrs/day
2. Structure and Equipment
2.1 Administration Building

Office Area : 676.5 sq.m
Office Equipments: ANNEX K
2.2 If rented, how much per month? N.A.
2.3 Type of water source Spring
2.4 Reservoir: (description, built, dimension and capacity)
1 unit 2,800 cu.m Covered Ground Reservoir @Tughan, Juban,

Sorsogon
Note: The above Ground Reservoir is being utilized for the Bulk Water Sale at
Juban, Sorsogon
2.5 Water Source: Natural Spring, located at

Brgy. Inlagadian, Casiguran
2.6 Transmission Piping System maintained
Size Make Maintained Unit

200mm 8” uPVC 3,192 L.M
200mm 8” G.I. 1,446 L.M
150mm 6” uPVC 37,824 L.M
150mm 6” G.I 306 L.M.
100mm 4” uPVC 8,256 L.M.
100mm 4” G.I 132 L.M
5
75mm 3” uPVC 4,408 L.M

63mm 2-1/2” uPVC 360 L.M
50mm 2” uPVC 4,720 L.M
50mm 2” P.E Pipe 21,150 L.M
2.7 Service Connection
Type Flat Metered Total

Domestic/Government 3 4,586 4,589
Commercial/Industrial - 112 112
Wholesale/Bulk -. 5 5
TOTAL 3 4,703 4,706
2.8 Production:
Average Monthly Production (cu.m)

a.) Spring Source (cu.m) 73,285
b.) Bulk Water Supply (cu.m) 92,010
Production Efficiency (average/month) (cu.m) 165,295

(Total Water Utilized)/(Total Production) (cu.m) 1,983,534
Unaccounted for Water (average/mo.) (cu.m) 322,901
2.) CURRENT OPERATIONAL/FINANCIAL HIGHLIGHTS:
A. Existing Water Rates ANNEX H
B. Operating Income/Expenses:
Average Water Sales (average/mo.) 1,322,401.91

Average Collection (average/mo.) 1,702,338.71
Average Expenses (average/mo.) 1,491,895.13
C. Financial Highlights: (rate & status)
Current Ratio = Current Asset 1,468 %

Current Liabilities
Long Term Debt/Equity Ratio 74%
Monthly Billing (average/mo.) 1,322,401.91
Collection Effeciency (year to date) 85.47%
3.) COMMUNITY ECONOMIC PROFILE:
A. Total Population: (covered by the Water District) 27,685
B. Income Level in the Area: (based on NSO data)

6
Income Expenditure
Bicol Region Total Average Total Average
(million) (thousand) (million) (thousand)
Under 40,000 1,259 29 1,422 32

40,000 – 59,999 5,680 51 5,947 54
60,000 – 99,999 28,925 81 29,427 82
100,000 – 249,999 70,562 148 66,072 138
250,000 and over 82,760 472 64,387 367
C. Major Source of Income Agriculture
D. Average Monthly Bills: (Peso per customer)

1. Water Bill: 277.55
E. Wages Paid (per month) to:
1. Common laborer Php 6,000
2. Carpenter Php 9,600
3. Truck Driver Php 8,500
4. Plumber Php 8,000
F. City/Municipal Revenue per Person (in 2014) 4,500
G. Average rate of mortality per 100,000 population due to

Waterborne diseases (e.g. diarrhea) 1
H. Average rate of morbidity per 100,000 population due to

Waterborne diseases (e.g. diarrhea) 235
I. Major Agricultural, Industrial and Commercial activities:

Rice, corn, vegetables, mango, food processing HB concrete
Products, clay products, ceramics, furniture, cottage industries
Prepared by:
RALPH LOUIE H. RAFER, CPA CECILIO E. HABALO JR

Senior Corporate Accountant C Customer Services Officer A
ROBERTO D. LACZA
Senior Property Officer A
Approved by:
ENGR. EDUARDO P. TEJADA

General Manager
7
OTHER DATA:
TOP TEN WATER DISTRICTS LISTED

The Civil Service Commission published its 2016 Report Card Survey on January
30, 2017 the list of government offices in the Philippines that received “excellent” rating
for its delivery of frontline government services.
The Report Card Survey, conducted from March to December 2016, rated the
service delivery of select cities and municipalities, barangays, local water districts, state
universities and colleges (SUC), and branches of the Land Bank of the Philippines, a
government owned and controlled corporation.
The CSC gave credence to the agency’s compliance with the Anti-Red Tape Act,
such as the posting of a Citizen’s Charter, observing No Noon Time Break Policy,
wearing IDs or nameplates, having public assistance desks, and having anti-fixer
initiatives. The CSC evaluation also gave scores based on client’s overall satisfaction, in
terms of quality of service and feedback on facilities and the physical layout of the
office.
For the local water districts in the Philippines, the CSC listed the Top Ten water
districts, namely;
1. Silay City Water District, Negros Occidental – 92.92%

2. Concepcion Water District, Tarlac – 92.84%
3. CASIGURAN WATER DISTRICT – Sorsogon – 92.7%
4. Metro Kalibo Water District, Aklan – 92.59%
5. Isabela City Water District, Basilan – 92.35%
6. Plaridel Water District, Bulacan – 92.25%
7. General Santos City Water District, South Cotabato – 92.05%
8. Victorias Water District, Negros Occidental – 91.94%
9. Lamitan Water District, Basilan - 91.71%
10. Himamaylan Water District, Negros Occidental – 91.66%
The Board of Directors of CWD thru the Chairman, Ruiz H. Jersey expressed
satisfaction and was embodied in BOD Resolution for the extraordinary feat attained by
the District. Incidentally, in the whole of Bicol Region, only Casiguran Water District was
included in the CSC list of excellent local water districts.
8
CWD SUPPORTS NATIONAL WOMEN’S MONTH

CELEBRATION
Casiguran Water
District manifested its
support to the national
celebration of the
women’s month by giving
out grocery items to
women who participated
in a forum last March 17,
2017 at Casiguran,
Gymnasium, sponsored
by Municipal Social
Welfare and
Development Office of
LGU-Casiguran. The
forum focusing on
Women on Politics and
Protocol in Filling VAWC
cases was part of the celebration with the theme –“ We Make Change Work for
Women.”
The grocery items from CWD distributed by CWD women employees includes
sardines, sugar, milk and soap as contained in an ecobag. It was a small token of
appreciation for women who took their time to empower themselves by acquiring
knowledge and skills from invited resource persons.
The first topic discussed was Women in Politics as shared by Myra E. Balaitan,
Casiguran Acting Election Officer. Rocindy J. Jaymalin talked on subject matter -
Protocol in Filing VAWC
Cases.
The half day affair

was a worthwhile
educational experience for
some women in Casguran.
The District has done its
share of giving some
grocery items to encourage
women to participate in
activities geared towards
strengthening and
protecting women’s ranks.
9
CWD SPONSORED PA-ZUMBA

Casiguran Water District
sponsored Pa-Zumba last March 30,
2017 at Casiguran Gymnasium. The
recreational activity was held in
connection with CWD’s adherence to
Gender and Development (GAD)
requirements.
The activity started at 4 PM

and lasted for one and half hour.
Government employees as well as
different women group were invited
and sweat it to the delight of
participants.
Free headbands and bottled water were given for free to participants. Requests
were received for CWD to regularly conduct the recreational activity.
BIWADA SPORTFEST HELD

Bicol Water District Association
(BIWADA) sponsored the annual
sportfest last April 26, 27, and 28 at
Subic, Matnog with Casiguran Water
District participating. The CWD
contingent composed of 25 strong
participants fully enjoyed the affair. The
District’s participation is in line with its
resolve to provide its employees some
break from the day-to-day rigors of daily
works.
The activity also served as

bonding opportunity for employees, with
the intent to strengthen the workforce, and come out with renewed inter-personal
relationship which will ultimately mean a better and more effective public service.
The CWD contingent managed to bagged 6 bronze medals from Water Relay
event. The team Casiguran did participated well in almost all of the events giving their
best all the time.
10
NEW CWD BUILDING INAUGURATED

Vice Governor Ma. Ester E.
Hamor graced the inauguration of the
new Casiguran Water District Office
Building last May 8, 2017,3:00 PM at
Casiguran, Sorsogon.
VG Hamor together with GM

Eduardo P. Tejada, Vice Mayor Ramon
Escudero, Chairman Ruiz H. Jersey, Mr.
Raul Pajaro led the ribbon-cutting
ceremony. Monsignor Francisco Monje
blessed the new edifice.
The CWD family took pride of the

three-storey building, with a total floor
area of 676.5 square meters, considered
spacious enough to accommodate the
day-to-day concerns of some 4,000
water concessionaires of the District.
The old CWD building has only 120 square
meters floor area.
The new building is located in a lot previously owned by LGU-Casiguran, just

beside the Barangay Hall of
Central and at the back of
Casiguran Gymnasium.
The ownership of the
subject lot was
transferred to CWD via
Deed of Exchange in lieu
of the lot where the old
CWD building is situated.
The exchange gave rise
to a mutual benefit for the
two agencies. The LGU
will also construct the
Casiguran Community
Hospital in the lot
previously owned by CWD
which is adjacent to the
existing Rural Health Center.
GM Tejada in his message during the short program conveyed his

gratitude to the Local Government Casiguran, Local Water Utilities Administration,
11
Board of Directors of CWD, CWD employees, Office of the Municipal Engineer and all
the construction workers whose invaluable contributions made the dream-building of
CWD possible. Likewise he thanked the Development Bank of the Philippines for
providing the necessary funds to finance the construction of the building.
GM Tejada also stressed that CWD will continuously strive to deliver a decent,
effective and efficient public service. The new building will serve as an inspiration for the
agency to attain greater heights.
VG Hamor extended her congratulatory message to the CWD family for its
relentless pursuit to provide its concessionaires the best facility and at par with the best
water districts in Bicol Region.
CWD SPONSORED
COLOR RUN ANEW
Casiguran Water District, a
Government Owned and
Controlled Corporation, in
cooperation with the Local
Government Unit of Casiguran
sponsored a 3K Fun Run dubbed
as Color Run in Casiguran last
September 30, 3017.
The event started at around

5:30 in the morning at the Municipal
Grounds. Mayor Edwin “Boboy” Hamor had an impromtu Raffle Draw to the delight of
the participants. After the short prayer by Louie Rafer and message from GM Eduardo
Tejada, warm-up exercises and Zumba ensued where participants were purposely
sprayed with water.
GM Tejada in his short message expressed his overwhelming satisfaction that

the event, the 7th of its kind sponsored by the District, is now being attended by some
2,500 runners, mostly students. The first Fun Run managed only to gather some 200
runners, he added.
The primary objective of the

event is to promote healthy
recreational activity. It is also one of
the activities lined-up and intended to
add color and entertainment to the
people of Casiguran for the upcoming
Town Fiesta on October 7, 2017. The
Run is also being offered to
12
Casiguran’s Patron, the Lady of the

Most Holy Rosary.
The District also extended its

gratitude to several agencies and
groups that cooperated for the safe
conduct of the Run. More than 100
volunteers from LGU, Kabalikat
Civicom, RHU medical personnel,
Local and Provincial PNP and
Barangay Officials, were mobilized to
assist CWD employees to execute the
event.
Participants enjoyed the early

morning walk, run and dance. Four “Stop-and-Dance” stations were put up along the 3K
stretch, whereby participants need to dance before they can be allowed to pass
through. Colored powders were generously distributed and applied to the white t-shirts
attire of the runners.
The 3K Color Run that started at the Municipal Grounds also ended in the same
area. Distribution of bread, cooling
down exercises and distribution of
special prizes culminated the event.
At this juncture, heavy rains ensued
that added an unexpected feature of
the Run – the “Dancing in the Rain”
portion. The energy and excitement
of indefatigable participants, which
were mostly students, were
astounding. They virtually converted
the municipal grounds into a big
dancing floor.
The CWD employees

together with members of the Board
then gathered at the 3rd Floor of CWD
Corporate Center for a much deserved breakfast as sponsored by Louie Rafer, the
CWD Accountant, who was incidentally celebrating his birthday. At this point, the GM
expressed gratitude to the employees for their whole hearted support. He stressed that
while it is true that activities like the Fun Run is so stressful and requires great deal of
sacrifices, it nevertheless strengthen the camaraderie, friendship and cooperation. The
moral of the employees did increased by several notches; all were in high spirit, tapping
each other’s shoulders for a job well done.
The event was a huge success. CWD had an overdose of public adulation and
high praises.
13
CWD CELEBRATES
29th FOUNDING
ANNIVERSARY
celebrated its 29th Founding
Anniversary on October 10,
2017. Board of Directors and
employees had a lunch together
thru the so-called “Boodle Fight”
at Aquador’s Hub, 3rd Floor of
CWD Corporate Center, as a
symbolic way of commemorating the
special event.
Native Bicolano dishes were prepared. Laing, Bicol Express, Grilled Tilapia,
Steamed Vegetables, Bicol’s Adobo and Itlog na Maalat were served on top of banana
leaves placed on four long tables. To the delight
of CWD family, eating together in bare hands,
the feast symbolized unity and camaraderie.
Vice Chairman Eduardo M. Lopos in his

short message congratulates the Board
and employees for their continuous cooperation
towards the attainment of the District’s
mandate.
GM Eduardo P. Tejada conveyed that

ever growing challenge to maintain that high
level of the delivery of public service. He
encouraged everyone to always take that “extra
mile” in the performance of their respective
duties and responsibilities.
Snacks were also distributed to the

consumers paying their water bills on that
special day.
14
CTVS, CWD SIGN MOA

FOR WORK IMMERSION
PROGRAM
The Casiguran Technical Vocational
School (CTVS) and Casiguran Water
District(CWD) signed a Memorandum of
Agreement (MOA) last November 3, 2017.
The said MOA is in connection with the
implementation of RA 10533 or commonly
known as K to 12 Program, whereby Grade
10 students are immersed in an actual
working condition for them to be ready for employment, entrepreneurship or higher
learning.
In the MOA, the CTVS was

represented by the Principal, Ramon P.
Estur. CWD was represented by the
General Manager. Engr. Eduardo P.
Tejada. The agreement contains among
others the description, responsibilities of
the parties and objectives of the Work
Immersion Partnership.
With the passage of the Republic

Act No. 10533, the Enhanced Basic
education Act of 2013, the DepEd was tasked
to implement the K to 12 Program, including the addition of two (2) years to the
secondary education known as Senior High School. The DepEd designed the
implementation of RA 10533 within the framework of increased community involvement
in the learner’s experience. Furthermore, the DepEd offers venues for various
stakeholders such as the Casiguran Water District to participate.
The Work Immersion Program is one of the specialized subjects in the Senior
High School. Students will undergo work immersion in CWD with the end in view of
gaining relevant and practical industrial skills under the guidance of its qualified
employees. The students are expected to appreciate the importance and application of
the principles and theories taught in the classroom. The students will be given
opportunity to enhance their technical knowledge and skills. Most importantly, the
students will be prepared to meet the needs and challenges of employment,
entrepreneurship or higher education after their graduation in Senior High School.
Twenty Five (25) students of CTVS under the Academic Track will be immersed
in CWD for Forty Office Hours (40). They will be accommodated in five (5) batches. It is
the intent of CWD to be of help to these students.
15
NTC CONDUCTS RLMRO SEMINAR

The National
Telecommunication Commission
(NTC), Regional Office,
represented by Engr. Gerald
Veloso, conducted Restricted
Mobile Radio Operator (RLMRO)
Seminar to Casiguran Water
District employees on December 4,
2017 at the District’s Conference
Room. The seminar aims among
others, to educate some 24
employees of the District on how to
use the newly acquired hand-held,
two-way radios for the day to day
operations.
The main topics discussed were; the National Telecommunication Commission

functions; Radio laws and regulations; Licensing procedures; traffic handling procedures
and interface; operation of land mobile radio equipment.
Engr. Veloso stressed that the radio facility entails additional responsibility to the
employees who may be given the units and
that it should and must only be used in
accordance with its purpose and in
consonance with proper and
accepted norms.
The District, after undergoing

the usual procurement procedures,
and having complied all the
requirements of NTC, recently
acquired an initial of six (6) units of
two-way radios from MN Salazar
Trading at Sta. Cruz Manila. The
acquisition of the new
communication facilities is in line with
the District’s true resolve to further
improve its services thru prompt, unhampered and effective coordination among its
employees.
16
SCHRMP HOLDS CHRISTMAS PARTY

The SCHRMP held its Christmas
Party at Casiguran Water District’s
Aquadors Hub last December 8, 2017.
The annual merry making of the
organization as organized by the
Provincial Field Office of the Civil service
Commission headed by the Provincial
Director Andronico D. Lanuza was
intended to further strengthen the
coordination and camaraderie of the
different Personnel and Administrative
Officers of the different government
agencies in the province.
A short program started the occasion at 5:00 PM, where GM Eduardo P. Tejada
delivered a welcome address on behalf of the Board of Directors and employees of the
District. In his message, GM Tejada expressed gratitude to some fifty HRs and
Administrators for choosing the CWD to host the said event. He congratulated the
Provincial CSC for the vibrant civil servants organization. He gave high praises for
CSC’s active coordination with the different government agencies in the province.
Director Lanuza in his message thanked CWD for sponsoring the occasion. He
said that CWD was chosen to sponsor the event to showcase the agencies’ newly
completed office with facilities and features compliant with the CSC’s directives.
Incidentally, Casiguran Water District ranked first in Bicol region and third in the
Philippines in 2016 CSC’s Report Card Survey among water districts.
Flowers con Dahon Catering

Services was hired by CWD to prepare
sumptuous food and drinks for the guests.
Singing, dancing and giving gifts ensued,
making the event worth remembering.
The Hon Edwin Hamor, Municipal Mayor
of Casiguran, the DPWH District Offices,
the provincial Government sent items for
the raffle draws to the delight and
excitement of the guests.
Aguadors Hub, the venue of the event, is

located at the third floor of the CWD Corporate Center. It was so designed to cater
various occasions not only for CWD but for other government agencies and groups as
well. It offers a panoramic view of the municipality & Sorsogon Bay, it is equip with
kitchen, bar, toilet and spacious area that can accommodate 200 persons.
17
CWD CELEBRATES
CHRISTMAS PARTY AT
THE TOP
On the 20th of December

2017, CWD personnel held
their Christmas party at the
Aguador’s Hub - the first
Christmas party at the roof top
of the Newly Built Corporate
Center. Among the guests
were Hon. Vice Governor Ma.
Ester E. Hamor and Hon. Vice
Mayor Ramon Escudero. The
party that started at 6:00 PM
lasted for about eight hours.
The party was seasoned with the delightful performances of the five
groups named Spicy Girls, Team Pulang Araw, Hot Papa Capiz Dancers, Team
Kanta-tero and Team Waray-Waray. The Spicy Girls danced with grace and
showcased talents making them the Grand Champion. The Hot Papa Capiz
Dancers danced to the tune of “All I want for Christmas” and show their playful
side adding bliss to the guests and co-employees making them the First Runner
up. Team Waray-Waray followed who portrayed the nativity scene complete with
a real life “kambing” adjudged as Second Runner up. Team Kanta-tero presented
a medley song and recited a poem, team
Pulang Araw danced to the tune “Jingle
Bells”. With all the performances, truly
Christmas is a season to be jolly.
Another highlight was the

awarding of Plaque of Appreciation to
Mrs. Eden J. Duran who is about to
retire this December after her 25 long
years of diligent service to the District.
On her speech she said, - “I may be
leaving the District, but I’ll be bringing
you all in my heart for the rest of my
life.” The emotional message left a
heartwarming impression to everyone
who started hugging her and expressing
their sincere gratitude, all behind the
18
sad thoughts of Eden’s

inevitable retirement.
The young and the

“not-so-young” CWD
personnel made the most
of the night. Different
games were played,
raffles were drawn, prizes
were awarded, speeches
were delivered, greetings
of joy and happiness were
shared, and gifts were
exchanged. The party
ended with a simple
message from the
General Manager, a
message of challenge to continue serving at the very best possible to each and
every concessionaires. Truly it was a night to be cherished, a night to be
remembered and a day to be celebrated.
The Hon. Vice Governor Ester E. Hamor, known for her generosity,
distributed gifts to each and every employee, including the Members of the
Board. She gave a delicious Purefoods Ham to everyone.
Indeed, it was a fun-filled Christmas celebration, a team building activity

and a send-off party for Mrs. Duran, rolled into one.
SELECTED PUPILS
ENJOY JOLIBEE
TREAT
conducted an outreach program on
December 22, 2017 at 2 PM dubbed
as Pa-Joilibee san CWD Year 2
held at the newly constructed
Escuala Gym at Barangaya
Escuala, Casiguran, Sorsogon.
Kinder Garten, Grade 1 and 2 pupils
of Inlagadian and Escuala Elementary School were invited for the activity.
19
For two consecutive years, the

District, at its own exclusive expense, reach
out to some 200 pupils with their parents,
extended Christmas treats. The pupils, who
may not have the privilege and luxury to
enjoy Jolibee foods and its Mascots had an
experience of a lifetime. Kiddie games and
programs were conducted. Special prizes
were also given to the delight of the mostly
impoverished children.
The activity of the District is also in line

with its Gender and Development Program (GAD) whereby the mothers of the selected
pupils were also given grocery items in recognition of their vital roles in rearing their
children.
The rains brought about by Typhoon Vinta did not in any way deter the children
from enjoying the occasion. They were made to actually experience Jolibee mascots;
hugging, kissing and having picture taken with the famous mascots.
CWD PROVIDES MORE FOREST COVER FOR

WATERSHED
The Casiguran Water District initiated the planting of some two hundred (259)
different trees and plants at inlagadian watershed in its effort to sustain its very own
“Grow a Tree” program.
The District facilitated the planting of Narra, Mahogany, Loktob and Pili trees.
Anahaw and Bamboos were also planted. The planting activities were all done at the
last quarter of the year 2017 in time for the rainy season, giving the plants maximum
chance to survive. The trees were planted in the area perceived to be the catchment or
recharge area of Orok Spring, the source of water of CWD.
The District’s two Tree Nurseries at Tughan Reservoir and at Orok, Inlagadian
proved its worth as trees are always available and ready to be planted. These nurseries
are also the source of tree planting materials for groups, organizations and government
agencies who are kind and nature-loving enough to realize the importance of nurturing
and protecting Inlagadian Watershed. After all, the drinking water supplied by the
District depends on the trees actually available at the now heavily damaged forests of
Inlagadian, Casiguran.
For the coming year the District intends to plant some 1,000 trees at Inlagadian
watershed.It may not be that much in number, but definitely it is an attainable target.
20
Casiguran Water District Annual Report 2017 ANNEXES A
21
Casiguran Water District Annual Report 2017 ANNEXES B
22
Casiguran Water District Annual Report 2017 ANNEXES C-1
23
24
25
26
Casiguran Water District Annual Report 2017 ANNEXES D-1
27
Casiguran Water District Annual Report 2017 ANNEXES D-2
28
Casiguran Water District Annual Report 2017 ANNEXES E

Casiguran, Sorsogon
LIST OF REPORTS PREPARED REGULARLY

( CY 2017 )
1. Financial Reports
a. Detailed Balance Sheet
b. Detailed Statement of Income & Expenses
c. Cash Flow Statement
d. Statement of Retained Earnings
e. Notes to Financial Expenses
2. Performance Ratio
3. Sales and Operation Reports
4. Summary of Complaints
5. Summary of Water Production and Consumption
6. Service Connection Growth
7. Monthly Data Sheet
8. Summary of Accounts Receivables ( with Aging Schedule)
9. Monthly Production Report
10. Bacteriological Test
29
Casiguran Water District Annual Report 2017 ANNEXES F-1A
30
Casiguran Water District Annual Report 2017 ANNEXES F-1B
31
32
33
Casiguran Water District Annual Report 2017 ANNEXES F-2C
34
Casiguran Water District Annual Report 2017 ANNEXES F-3
35
36
37

Casiguran, Sorsogon
Notes to Financial Statements

December 31, 2017
Note 1 – ACCOUNTING SYSTEM
The Water District uses the New Government Accounting System (NGAS) in recording the
financial transactions and preparation of financial reports. The chart of accounts is specified in
the NGAS Manual for Corporate Agencies.
Recognition of Income and Expenses
The Water District adopts the accrual method of accounting, wherein revenues are recorded in
the period in which services is given.
Expenses are recorded in the period in which the benefits are received although payments are
made in subsequent period.
Note 2 – CASH AND CASH EQUIVALENTS ₱ 3,023,178.46
Cash on Hand 2017 2016

Cash-Collecting Officer ₱ - ₱ 96.71
Petty Cash Fund 12,000.00 7,000.00
Sub-total 12,000.00 7,096.71
Cash in Bank
Cash in Bank – LCCA ₱ 2,648,837.28 ₱ 2,503,154.07
Cash in Bank – LCSA
- PNB (Guarantee Deposit) - 365,736.13
- Miscellaneous Special Fund
Pension 252,448.98 247,066.64
- DBP (HDMF Online Remit) 25,044.82 20,004.45
- DBP (Guarantee Deposit) 84,847.38 -
Sub-total ₱ 3,011,178.46 ₱ 3,135,961.29
Total ₱ 3,023,178.46 ₱ 3,143,058.00
a. Cash on Hand
This account includes undeposited collections and the petty cash fund authorized for
payment of petty expenses.
b. Cash in Bank
38
This account is funds available for general expenditure to meet the current obligations of
the District.
Note 3 – RECEIVABLES (NET) ₱ 6,863,944.48
Receivables consist of the following:
2017 2016
Receivables-net ₱ 5,226,909.76 ₱ 5,907,666.42
Receivables-Disallowances/Charges - 3,698.39`
Other Receivables 1,637,034.72 1,765,514.72
Total ₱ 6,863,944.48 ₱ 7,676,879.53
The Accounts Receivable is composed of receivables for unpaid water bills and loaned out
materials to customers.
2017 2016
Accounts Receivable ₱ 5,364,813.09 ₱ 6,051,375.75
Allowance for Doubtful Accounts 137,903.33 143,709.33
Receivables-net ₱ 5,226,909.76 ₱ 5,907,666.42
The Allowance for Doubtful Accounts is the provision for probable loss on accounts receivable.
Yearly the District provides:
1 day - 180 days 0%

181 days - 1 year 1%
1year- 2 years 2%
2 years - 3 years 3%
3 years - 4 years 4%
More than 4 years 5%
Receivables-Disallowances/Charges pertains to disallowances and charges that had become final

and executory.
2017
Total Amount ₱ 3,698.39
Partial Settlement (January-December 2017) 3,698.39
Balance (December 31, 2017) ₱ 0.00
Note 4 – INVENTORIES ₱ 1,025,612.90
These are supplies and materials used by the District in its operation which are unissued as of the
balance sheet date.
The cost is computed based on Moving Average Method.
39
Casiguran Water District Annual Report 2017 ANNEXES F-6C
2017 2016
Office Supplies Inventory ₱ 15,605.15 ₱ 80,200.10
Accountable Forms Inventory 147,617.01 107,071.93
Medical, Dental and Laboratory
Supplies Inventory 12,801.70 8,533.70
Other Supplies Inventory 76,814.00 76,814.00
Construction Materials Inventory 772,775.04 766,892.26
Total ₱ 1,025,612.90 ₱ 1,039,511.99
Note 5 – DEFERRED CHARGES ₱ 186,020.00
This represents the balance as of December 31, 2010 of the Cost of Living Allowance (COLA)
payable to employees per Supreme Court Ruling.
2017 2016
Deferred Charges ₱ 186,020.00 ₱ 186,020.00
Note 6 – INVESTMENTS ₱ 743,159.31
Sinking Fund
This includes cash deposit in a joint account with LWUA for specific long-term purpose. It
includes, among others, a Debt Service Reserve to loan repayment, Operation and Maintenance
Reserve for repair of damaged facilities due to natural calamities and other fortuitous events and
Capital Reserve for expansion of Water District facilities.
The reserve provided by the District is equivalent to 3% of the gross billing. However, some of
the amount were used in the expansion of projects of the District.
2017 2016
Sinking Fund ₱ 743,159.31 502,280.34
Note 7 – PROPERTY, PLANT AND EQUIPMENT (NET) ₱ 68,740,342.82
It pertains to properties relatively permanent in character that are used in the normal utility
operation of the Water District with expected useful life of more than one year.
These fixed assets are depreciated using the straight-line method of computation based on the
estimated useful life of the asset with the provision of 10% residual value per COA Circular no.
2003-007 dated December 11, 2003.
40
Casiguran Water District Annual Report 2017 ANNEXES F-6D
The account is composed of the following:

2017
Acquisition Accumulated Net Book

Cost Depreciation Value
Land ₱ 2,020,552.85 ₱ - ₱ 2,020,552.85
Irrigation and Water System
and Structures 68,497,472.46 16,923,107.86 51,574,364.6
Office Buildings 12,923,249.82 312,302.97 12,610,946.85
Other Structures 2,431,125.58 883,919.85 1,547,205.73
Office Equipment 185,479.75 137,172.69 48,307.06
Furniture and Fixtures 122,678.81 103,584.33 19,094.48
IT Equipment and Software 818,025.96 430,792.00 387,233.96
Other Machinery and 844,360.20 459,423.93
Equipment 384,936.27
Technical and Scientific
Equipment 38,290.55 34,461.50 3,829.05
Motor Vehicles 215,000.00 128,163.42 86,836.58
Other Property, Plant and
Equipment 173,080.42 116,045.03 57,035.39
Construction in Process 0.00 0.00
Total ₱ 88,269,316.40 ₱ 19,528,973.58 ₱ 68,740,342.82
2016
Acquisition Accumulated Net Book

Cost Depreciation Value
Land ₱ 2,020,552.85 ₱ - ₱ 2,020,552.85
Irrigation and Water System
and Structures 67,032,094.66 14,745,296.39 52,286,798.27
Office Buildings 384,346.93 179,417.17 204,929.76
Other Structures 2,431,125.58 782,470.44 1,648,655.14
Office Equipment 174,979.75 128,338.89 46,640.86
Furniture and Fixtures 122,678.81 102,560.25 20,118.56
IT Equipment and Software 643,024.96 376,801.21 266,223.75
Other Machineries and 634,490.20 388,717.96
Equipment 245,772.24
Technical and Scientific
Equipment 38,290.55 34,461.50 3,829.05
Motor Vehicles 165,100.00 117,280.50 47,819.50
Other Property, Plant and
Equipment 121,252.42 113,001.89 8,250.53
Construction in Process 20,244.00 20,244.00
Total ₱ 73,788,180.71 ₱ 16,968,346.20 ₱ 56,819,834.51
41
Casiguran Water District Annual Report 2017 ANNEXES F-6E
Note 8 – PAYABLE ACCOUNTS ₱ 436,787.50
These are the obligation of the Water District which have already mature or will become due
within a year from the Balance Sheet date.
2017 2016
Accounts Payable ₱ 436,787.50 726,355.82
Due to Officers and Employees - -
Total ₱ 436,787.5 ₱ 726,355.82
a. Accounts Payable
2017
Phil. Valve Mfg. Co. ₱ 19,374.00
Hydro Phil. Asia Inc. 47,447.00
ME. Fernandez Store 13,113.00
JBJ Trading 28,479.00
Commission on Audit (COA) 0.00
Other 80,613.75
Goal Team Trading 0.00
3 Js General Merchandise 4,875.00
Denver Computer Shoppe 0.00
NSR Dynasty 111,500.00
Busina Publication & Printing Services 87,750.00
Accounts Payable-Denver's Computer Shoppe, Inc. 43,635.75
Sub-total ₱ 436,787.5
Accounts payable pertains to obligation to suppliers not yet paid as of the Balance Sheet date.
Note 9 – INTER-AGENCY PAYABLES ₱ 306,568.95
These are the obligations of the District to BIR/GSIS/HDMF/PHIC and other GOCCs.
2017 2016
Due to BIR ₱ 68,500.00 1,006,086.97
Due to GSIS 149,971.20 133,945.65
Due to HDMF 17,058.83 19,753.12
Due to PHIC 12,057.16 10,525.50
Due to other GOCCs 58,981.76 58,981.74
Total ₱ 306,568.95 ₱ 1,229,292.98
42
Casiguran Water District Annual Report 2017 ANNEXES F-6F
Note 10 – OTHER LIABILITY ACCOUNTS ₱ 388,196.50
Other Liability Accounts consists of:

2017 2016
Guarantee Deposits Payable ₱ 388,196.50 ₱ 388,196.50
Guarantee Deposits pertains to the deposits made by costumers before the extension of service
connection as a security for the payment of subsequent bills.
Note 11 – OTHER DEFERRED CREDITS ₱ 0.00
Other Deferred Credits consists of the balances of materials per books which are to be reconciled
with the actual physical count and stock cards amounting to ₱217,823.57 and the unreconciled
original entry in the amount of ₱12,355.05.
2017 2016
Other Deferred Credits
1. Materials ₱ 0.00 ₱ 217,823.57
2. Original Entry 0.00 12,355.05
Total ₱ 0.00 230,178.62
Note 12 – LONG-TERM LIABILITIES ₱ 34,052,965.88
This pertains to the loan contract to finance long-term projects of Water District granted by
LWUA and LBP under the regular and term categories. Other Long-Term Liabilities pertains to
Cost of Living Allowance (COLA) payable to Artemio H. Huet per Supreme Court Ruling.
2017 2016
Loans Payable-Domestic
LWUA-Regular Loan ₱ 6,602,027.00 7,820,267.00
DBP-Term Loan 27,264,918.88 16,640,837.83
Sub-total ₱ 33,866,945.88 ₱ 24,461,104.83
Other Long-Term Liabilities 186,020.00 186,020.00
Total ₱ 34,052,965.88 ₱ 24,647,124.83
Note 13 – GOVERNMENT EQUITY ₱ 12,173,848.59
Government Equity pertains to the difference between the utility's assets and liabilities at the
time the Water District assumed control over the operations of the utility. The amount of
₱12,000,000.00 is the completed project implemented by the Department of Public Works and
Highways (DPWH) and turned-over to the District.
2017 2016
43
Casiguran Water District Annual Report 2017 ANNEXES F-6G
Government Equity
1. a) Land ₱ 118,820.00 ₱ 118,820.00
b) Transmission and Distribution 20,000.00 20,000.00
Mains
c) Reservoir and Tanks 35,028.59 35,028.59
Sub-total ₱ 173,848.59 ₱ 173,848.59
2. Distribution Line 50mm 12,000,000.00 12,000,000.00
Total ₱ 12,173,848.59 ₱ 12,173,848.59
Note 14 – GROSS INCOME ₱
This account includes gross revenues derived from the utility operation detailed as follows:
2017 2016
Income from Water Works System ₱ 15,154,266.30 ₱ 12,271,687.15
Other Business Income 3,319,334.60 3,393,028.27
Fines and Penalties-Business Income 714,556.63 666,206.88
Total ₱ 19,188,157.53 ₱ 16,330,922.30
Income from Water Works System includes all billings arising from water deliveries to
residential, commercial and public customers where the total charge is based on the amount of
water delivered or consumed as measured through water meters.
Other Business Income includes revenues from miscellaneous services rendered to customers
like inspection, excavation, tapping, installation, restoration and other special services as well as
income from sale of materials.
Fines and Penalties include surcharges for late payment imposed by the District equivalent to
10% of the unpaid billing.
Interest Income pertains to interest earned from bank deposits of the Water District.
Note 15 – PERSONAL SERVICES ₱ 9,322,377.87
It includes salaries and allowances of all employees, employer’s share in the contribution to
GSIS, PHIC and HDMF Fund, benefits given to employees like cash gift bonuses, productivity
incentive and others.
2017 2016
Salaries and Wages ₱ 5,755,237.59 ₱ 4,652,597.17
Other Compensation 2,003,070.41 1,779,759.51
Personnel Benefits Contribution 722,825.81 657,068.86
Other Personnel Benefits 841,244.06 787,794.85
Total ₱ 9,322,377.87 ₱ 7,877,220.39
44
Casiguran Water District Annual Report 2017 ANNEXES F-6H
Note 16 – MAINTENANCE and OTHER OPERATING EXPENSES ₱ 4,907,936.30

It includes payments of necessary expenditures in the operation of the Water District.
2017 2016
Traveling Expenses ₱ 135,868.70 ₱ 95,565.12
Training Expenses 84,800.00 85,000.00
Supplies and Materials Expenses 237,071.55 68,290.00
Accountable Forms Expenses 69,804.92 34,411.21
Medical, Dental and Laboratory Supplies
Expenses 87,282.00 91,946.30
Gasoline, Oil and Lubricants Expenses 55,886.00 40,249.00
Other Supplies Expenses 140,453.51 28,328.00
Electricity Expenses 142,986.08 70,090.37
Postage and Deliveries 9,690.00 6,205.00
Telephone Expenses – Mobile 49,982.55 45,844.00
Internet Expenses 35,123.88 10,997.07
Advertising Expenses 113,080.00 80,400.00
Representation Expenses 422,445.80 203,239.40
Transportation and Delivery Expenses 200,730.50 150,763.60
Auditing Services - 40,151.80
Board Members Allowance 483,090.00 277,440.00
Other Professional Services 0.00 250.00
Repairs and Maintenance 1,217,039.60 934,805.53
Donations 8,108.00 8,934.00
Extraordinary and Miscellaneous Expenses 15,793.24 14,890.50
Taxes, Insurance Premiums and Other Fees 483,496.34 435,807.26
Bad Debt Expenses - -
Depreciation Expenses 1,724,708.14
Other Maintenance and Operating 203,873.50 459,550.00
Expenses
Other Discounts 376.46 70.00
Total ₱ 4,196,982.63 ₱ 4,907,936.30
Non-Cash Expenses
Bad Debts Expense pertains to the amount of receivables estimated to be uncollectible. It is

computed based on the age of receivables:
Age of Receivables Percentage

1 day to 180 days 0%
181 days to 1 year 1%
1 year to 2 years 2%
2 years to 3 years 3%
3 years to 4 years 4%
4 years and above 5%
45
Casiguran Water District Annual Report 2017 ANNEXES F-6I
Depreciation Expense is the expense portion of the assets used in the District’s operation. The
amount is computed based on COA Circular No. 2003-007 dated December 11, 2003 which
provides the revised estimated useful life in computing depreciation of government property,
plant and equipment.
The formula in the computation of depreciation is total acquisition cost of the asset less 10%
residual value, divided by the estimated useful life.
2017 2016
Depreciation-IWSS Reservoir and Tanks ₱ 2,177,811.47 ₱ 1,518,782.18
Depreciation-Buildings and Other Strutures 234,335.21 98,552.36
Depreciation-Machinery and Equipment 133,530.56 94,286.75
Depreciation-Furniture and Fixtures 1,024.08 1,193.83
Depreciation-Transportation Equipment 10,882.92 24,779.42
Depreciation-Technical and Scientific Equipment - -
Depreciation-Other Property, Plant and
Equipment 3,043.14 1,257.56
Total ₱ 2,560,627.38 ₱ 1,738,852.1
Note 17 – FINANCIAL EXPENSES ₱ 1,814,283.65

Account Title 2017 2016
Bank Charges ₱ 1,640.00 ₱ 11,274.50
Interest Expenses 1,740,915.49 758,447.15
Other Financial Charges 71,728.16 139,000.00
Total ₱ 1,814,283.65 ₱ 908,721.65
Interest Expense represents the interest on long-term debts with LWUA and DBP based on the
amortization schedule.
Note 18 – OTHER INCOME ₱ 13,371.07
Interest Income pertains to interest earned from bank deposits of the Water District.
2017 2016
Interest Income ₱ 3,543.71 ₱ 3206.34
Miscellaneous Income 9,827.36 36,000.00
Total ₱ 13,371.07 ₱ 39,206.34
46
Casiguran Water District Annual Report 2017 ANNEXES G
47
Casiguran Water District Annual Report 2017 ANNEXES H
EXISTING WATER RATES

OF
(As of December 2017)
CLASSIFICATION SIZE MINIMUM COMMODITY CHARGES

CHARGE 11-20 21-30 OVER 30
RESIDENTIAL ½” 88.00 9.80 10.80 12.00
GOVERNMENT ¾” 140.80 9.80 10.80
COMMERCIAL ½” 176.00 19.60 21.60 24.00

INDUSTRIAL ¾” 281.60 19.20 21.60 24.00
COMMERCIAL A ½” 154.00 17.15 18.19 21.00

COMMERCIAL B ½” 132.00 14.70 16.20 18.00
COMMERCIAL C ½” 110.00 12.25 13.50 15.00
Notes:
a.) Flat Rate shall be computed based on the actual average consumption of ½” metered residential
connection times the existing metered sales. (minimum charge + commodity charge) for said
connections.
b.) Confirmed/ Approved by LWUA per BOT Resolution No. 196 s. 1994 dated June 8, 1994.
48
Casiguran Water District Annual Report 2017 ANNEXES I
SUMMARY OF WATER CONSUMPTION

OF
(for Year 2017)
Month Consumption
January 141,610
February 147,720
March 143,597
April 155,943
May 166,682
June 180,151
July 171,724
August 173,462
September 174,699
October 174,919
November 172,479
December 180,548
TOTAL 1,983,534
Note: The Total volume of water production reflected above includes the water supplied in bulk to the
Municipality of Juban, Gubat Water District and Sorsogon City Water District(Prime Water).
Certified Correct:
CECILIO E. HABALO, Jr.

Customer Services Officer A
49
Casiguran Water District Annual Report 2017 ANNEXES J
50
Casiguran Water District Annual Report 2017 ANNEXES K
LIST OF EQUIPMENT
(As of December 2017)
QUANTITY DESCRIPTION QUANTITY DESCRIPTION

2 units Olivetti Type Writer, 18 Carriage 3 units APC UPS Power Supply
1 unit Canon Scanner
1 unit Olympia Type Writer, SGB-18 1 unit Epson FX-2175 Dot Matrix Printer
I unit Carrier Aircon, 1 HP 1 unit Epson LX-300 Dot Matrix
1 unit Carrier Aircon, ¾ HP 1 unit HP Deskjet Printer
1 unit Carrier Aircon, ½ HP 1 unit Liebert UPS Power Supply
1 unit Chairn Block, 5 Ton Cap. 1 unit Epson L210 Continous Ink
1 set G.I Cuttin Torca w/ accessories 1 unit Epson LX-310 Dot Matrix
1 set G.I Tank 4 units Computer Table
1 unit Makita Drill, 1/2 cap 1 unit Circuit breaker
1 unit Test Bench, manual 1 set Kguard CCTV
1 set Booster Pump w/ Panel Control 1 set Sony Voice Recorder
1 unit Yoke Vise, 4” 1 unit Cooler Master CPU Power Supply
1 unit Ceiling Fan, Standard
I unit Cash Box 1 unit Internet Router Linkys EI 200
1 unit Water Dispenser 1 unit External Hard Drive 1TB, Seagate

1 unit Money Detector 1 unit EPSON Printer, L360
I unit Fire Extinguisher 1 set Computer Intel Core i3-4170 3.70 GHz
1 set Generator Set (Honda) EP5000 1 unit Biometric
1 unit Yamaha, RS-100w/ side car 1 unit 3 in 1 Printer
1 unit Barako-175 Kawasaki w/side car 1 unit Computer
13 units Office Table w/ Chair 1 set CCTV
4 units Stand Fan, Standard 1 set Internet Accessories
I unit Nideka, X639 Time Recorder 1 unit Computer and Accessories
1 unit Paper Shredder 6 unit Two way Radio with Base
1 unit Nokia, Cellphone, CI-01 2 units Nokia 3310 Cellphone
1 unit DSLR Nikon D3300 Kit 1 unit Dewalt Demolition Hammer
(18-55 VR ) w/ SD Card
1 set Computer, Pentium 4 1 unit Dewalt Concrete Hammer
1 sets Computer LGA 775Intel Core2 1 unit Grinder
1 set Computer, LGA-15 Intel 1 unit Water Pump – Technical
1 set Computer, LGA775 Core 2 1 unit Ridgid Water Test Pump
1 set Computer, LGA 775 Pentium 1 unit Extraction Hose
1 set Computer, AMD Athlon 1 unit Suction Hose
rd
1 set Computer, Intel 13 3 Gen. 1 unit Water Pump – Orok
1 unit Samsung LCD Monitor 17” 1 unit HONDA 125 Motorcycle
3 units LCD Samsung Monitor, 15.6” 12 pcs Pipe Wrench 8”, 10”, 14”
1 unit Samsung Colored Monitor CRT 14” 1 unit Brass Cutter - Orok
2 units Samsung LED Monitor, 18.5”
Certified Correct:
ROBERTO D. LACZA
Senior Property Officer
51
Casiguran Water District Annual Report 2017 ANNEXES L
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Republic of the Philippines

CASIGURAN WATER DISTRICT

A. Administrative and General Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

1. THE WATER DISTRICT AND ITS PHYSICAL SYSTEMS FACILITIES

G. Summary of Loan Payments in 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47

The task of supplying potable water to our

The Casiguran Water District has taken a

The figure on the number of concessionaires demonstrated a steady increase for

to every concessionaire through an effective and efficient

reliable and self-sustaining water utility, using its resources

for the optimum satisfaction of its concessionaires.

CASIGURAN WATER DISTRICT

A. ADMINISTRATIVE AND GENERAL SERVICES

2. Attach list of employed personnel with pertinent information

3. Has the District adopted a policy prohibiting hiring of personnel

5. Attach list of policy – setting resolutions adopted, repealed or amended by

B. FINANCE AND COMMERCIAL DIVISION

4. For the same one-year period, the District’s expenditure was

10. Total reserves at year’s end 1,724,134.34

11. Complaints filed, processed and settled during the year

C. ENGINEERING, CONSTRUCTION AND PRODUCTION DIVISION

Attach list of pumps now in operation. NA

3. Attach list of CWD Water Sources ANNEX J

4. Is the district provided with measuring devices to measure their water

a. Total number of existing connections 5,537

6. Estimated population of district service area 37,483

a. Estimated population served by utility whether fully or partially 27,685

7. Because of inadequate facilities, the district had to provide partial service

a. Less than 6 hours service NONE

CASIGURAN WATER DISTRICT

1.) THE WATER DISTRICT & ITS PHYSICAL SYSTEM’S FACILITIES

1. Date Formed: March 7, 1988 Age (months) 334

3. Date Advisory Service Started: June 18,1992

B.) EXISTING SYSTEM FACILITIES

2. Structure and Equipment

2.1 Administration Building

1 unit 2,800 cu.m Covered Ground Reservoir @Tughan, Juban,

2.5 Water Source: Natural Spring, located at

Size Make Maintained Unit

75mm 3” uPVC 4,408 L.M

2.7 Service Connection

Type Flat Metered Total

Average Monthly Production (cu.m)

Production Efficiency (average/month) (cu.m) 165,295

2.) CURRENT OPERATIONAL/FINANCIAL HIGHLIGHTS:

A. Existing Water Rates ANNEX H

Average Water Sales (average/mo.) 1,322,401.91

Average Expenses (average/mo.) 1,491,895.13

C. Financial Highlights: (rate & status)

Current Ratio = Current Asset 1,468 %

Monthly Billing (average/mo.) 1,322,401.91

Collection Effeciency (year to date) 85.47%

3.) COMMUNITY ECONOMIC PROFILE:

A. Total Population: (covered by the Water District) 27,685

B. Income Level in the Area: (based on NSO data)

Under 40,000 1,259 29 1,422 32

C. Major Source of Income Agriculture

D. Average Monthly Bills: (Peso per customer)

F. City/Municipal Revenue per Person (in 2014) 4,500

G. Average rate of mortality per 100,000 population due to

H. Average rate of morbidity per 100,000 population due to

I. Major Agricultural, Industrial and Commercial activities: