Financial Statement 2019

DEPARTMENT OF HEALTH – CENTER FOR HEALTH DEVELOPMENT
Cordillera Administrative Region

Comparative Financial Statements for year ended December 31, 2019
A.
Department of Health – Center for Health Development
Notes to Comparative Financial Statements
For the year ended December 31, 2019
B.
1. General Information/Agency Profile
The financial statements of Department of Health – CAR Office was authorized for issue
on January 31, 2020 as shown in the Statement of Management Responsibility for
Financial Statements signed by Dr. Amelita M. Pangilinan, MD, MPH CESO IV, the
Head of the Agency.
DOH – CAR Office is a regional office of the Department of Health established on

September 1988 by and operates under the authority of Executive Order No. 220 dated
July 15, 1987 and Administrative Order No. 36. The Vision of this agency is “A global
leader for attaining better health outcomes, competitive and responsive health care
system and equitable health financing’ while its mission is “To guarantee equitable,
sustainable and quality health for all Filipinos especially the poor and to lead the quest
for excellence in health.” The Agency's registered office is located in BGHMC
Compound, Baguio City.
2. Statement of Compliance and Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with and in compliance with
the Philippine Public Sector Accounting Standards (PPSAS) issued by the Commission
on Audit per COA Resolution No. 2014-003 dated January 24, 2014.
The financial statements have been prepared on the basis of historical cost, unless stated
otherwise. The Statement of Cash Flows is prepared using the direct method.
3. Summary of Significant Accounting Policies
3.1 Basis of accounting
The financial statements are prepared on an accrual basis in accordance with the
Philippine Public Sector Accounting Standards (PPSAS).
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3.2 Cash and cash equivalents
Cash and cash equivalents comprises of cash on hand and cash at bank.
3.3 Inventories
Inventory is measured at cost upon initial recognition. To the extent that inventory
was received through non-exchange transactions (for no cost or for a nominal cost),
the cost of the inventory is its fair value at the date of acquisition.
After initial recognition, inventory is measured at the weighted average cost.
Inventories are recognized as an expense when deployed for utilization or

consumption in the ordinary course of operations of the DOH- CAR Office.
3.4 Property, Plant and Equipment
Recognition
An item is recognized as property, plant, and equipment (PPE) if it meets the

characteristics and recognition criteria as a PPE.
The characteristics of PPE are as follows:
• tangible items;
• are held for use in the production or supply of goods or services, for rental to
others, or for administrative purposes; and
• are expected to be used during more than one reporting period.
An item of PPE is recognized as an asset if:
• It is probable that future economic benefits or service potential associated

with the item will flow to the entity; and
• The cost or fair value of the item can be measured reliably.
Measurement at Recognition
An item recognized as property, plant, and equipment is measured at cost.
A PPE acquired through non-exchange transaction is measured at its fair value as at

the date of acquisition.
The cost of the PPE is the cash price equivalent or, for PPE acquired through non-
exchange transaction its cost is its fair value as at recognition date.
Cost includes the following:
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• Its purchase price, including import duties and non-refundable purchase
taxes, after deducting trade discounts and rebates;
• expenditure that is directly attributable to the acquisition of the items; and

• Initial estimate of the costs of dismantling and removing the item and
restoring the site on which it is located, the obligation for which an entity
incurs either when the item is acquired, or as a consequence of having used
the item during a particular period for purposes other than to produce
inventories during that period.
Measurement After Recognition
After recognition, all property, plant and equipment are stated at cost less
accumulated depreciation and impairment losses.
When significant parts of property, plant and equipment are required to be replaced
at intervals, the DOH- CAR Office recognize such parts as individual assets with
specific useful lives and depreciates them accordingly. Likewise, when a major
repair/replacement is done, its cost is recognized in the carrying amount of the plant
and equipment as a replacement if the recognition criteria are satisfied. All other
repair and maintenance costs are recognized as expense in surplus or deficit as
incurred.
Depreciation
Each part of an item of property, plant, and equipment with a cost that is significant
in relation to the total cost of the item is depreciated separately.
The depreciation charge for each period is recognized as expense unless it is

included in the cost of another asset.
Initial Recognition of Depreciation
Depreciation of an asset begins when it is available for use such as when it is in the
location and condition necessary for it to be capable of operating in the manner
intended by management.
For simplicity and to avoid proportionate computation, the depreciation is for one
month if the PPE is available for use on or before the 15th of the month. However, if
the PPE is available for use after the 15th of the month, depreciation is for the
succeeding month.
Depreciation Method
The straight line method of depreciation shall be adopted unless another method is
more appropriate for agency operation.
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Estimated Useful Life
The DOH – CAR Office uses the Schedule on the Estimated Useful Life of PPE by
classification prepared by COA.
The DOH – CAR Office uses a residual value equivalent to at least five percent (5%)
of the cost of the PPE per PPSAS rules and regulations.
Impairment
An asset’s carrying amount is written down to its recoverable amount, or recoverable

service amount, if the asset’s carrying amount is greater than its estimated
recoverable service amount.
Derecognition
The DOH – CAR Office derecognizes items of property, plant and equipment and/or
any significant part of an asset upon disposal or when no future economic benefits or
service potential is expected from its continuing use. Any gain or loss arising on
derecognition of the asset (calculated as the difference between the net disposal
proceeds and the carrying amount of the asset) is included in the surplus or deficit
when the asset is derecognized.
3.5 Provisions
Provisions are recognized when the DOH- CAR Office have a present obligation
(legal or constructive) as a result of a past event, it is probable that an outflow of
resources embodying economic benefits or service potential will be required to settle
the obligation and a reliable estimate can be made of the amount of the obligation.
Where the DOH – CAR Office expects some or all of a provision to be reimbursed,
for example, under an insurance contract, the reimbursement is recognized as a
separate asset only when the reimbursement is virtually certain.
The expense relating to any provision is presented in the statement of financial

performance net of any reimbursement.
Provisions are reviewed at each reporting date, and adjusted to reflect the current
best estimate. If it is no longer probable that an outflow of resources embodying
economic benefits or service potential will be required to settle the obligation, the
provisions are reversed.
Contingent liabilities
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The DOH- CAR Office does not recognize a contingent liability, but discloses details
of any contingencies in the notes to the financial statements, unless the possibility of
an outflow of resources embodying economic benefits or service potential is remote.
Contingent assets
The DOH – CAR Office does not recognizes a contingent asset, but discloses details
of a possible asset whose existence is contingent on the occurrence or non-
occurrence of one or more uncertain future events not wholly within the control of
the DOH – CAR Office in the notes to the financial statements. Contingent assets
are assessed continually to ensure that developments are appropriately reflected in
the financial statements. If it has become virtually certain that an inflow of
economic benefits or service potential will arise and the asset’s value can be
measured reliably, the asset and the related revenue are recognized in the financial
statements of the period in which the change occurs.
3.6 Changes in accounting policies and estimates
The DOH – CAR Office recognizes the effects of changes in accounting policy
retrospectively. The effects of changes in accounting policy are applied prospectively
if retrospective application is impractical.
The DOH – CAR Office recognizes the effects of changes in accounting estimates
prospectively by including in surplus or deficit.
The DOH – Car Office corrects material prior period errors retrospectively in the
first set of financial statements authorized for issue after their discovery by:
• Restating the comparative amounts for prior period(s) presented in which the
error occurred; or
• If the error occurred before the earliest prior period presented, restating the
opening balances of assets, liabilities and net assets/equity for the earliest
prior period presented.
3.7 Revenue from non-exchange transactions
Recognition and Measurement of Assets from Non-Exchange Transactions
An inflow of resources from a non-exchange transaction, other than services in-kind,

that meets the definition of an asset are recognized as an asset if the following
criteria are met:
• It is probable that the future economic benefits or service potential associated

with the asset will flow to the entity; and
• The fair value of the asset can be measured reliably.
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An asset acquired through a non-exchange transaction is initially measured at its fair
value as at the date of acquisition.
Recognition Revenue from Non-Exchange Transactions
An inflow of resources from a non-exchange transaction recognized as an asset is

recognized as revenue, except to the extent that a liability is also recognized in
respect of the same inflow.
As DOH- CAR Office satisfies a present obligation recognized as a liability in

respect of an inflow of resources from a non-exchange transaction recognized as an
asset, it reduces the carrying amount of the liability recognized and recognizes an
amount of revenue equal to that reduction.
Measurement of Revenue from Non-Exchange Transactions
Revenue from non-exchange transactions is measured at the amount of the increase

in net assets recognized by the entity, unless a corresponding liability is recognized.
Measurement of Liabilities on Initial Recognition from Non-Exchange Transactions
The amount recognized as a liability in a non-exchange transaction is the best

estimate of the amount required to settle the present obligation at the reporting date.
Taxes
Taxes and the related fines and penalties are recognized when collected or when
these are measurable and legally collectible. The related refunds, including those that
are measurable and legally collectible, are deducted from the recognized tax revenue.
Fees and fines not related to taxes
The DOH – CAR Office recognizes revenues from fees and fines, except those
related to taxes, when earned and the asset recognition criteria are met. Deferred
income is recognized instead of revenue if there is a related condition attached that
would give rise to a liability to repay the amount.
Other non-exchange revenues are recognized when it is probable that the future
economic benefits or service potential associated with the asset will flow to the entity
and the fair value of the asset can be measured reliably.
Gifts and Donations
The DOH – CAR Office recognizes assets and revenue from gifts and donations
when it is probable that the future economic benefits or service potential will flow to
the entity and the fair value of the assets can be measured reliably.
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Goods in-kind are recognized as assets when the goods are received, or there is a
binding arrangement to receive the goods. If goods in-kind are received without
conditions attached, revenue is recognized immediately. If conditions are attached, a
liability is recognized, which is reduced and revenue recognized as the conditions are
satisfied.
On initial recognition, gifts and donations including goods in-kind are measured at
their fair value as at the date of acquisition, which were ascertained by reference to
an active market, or by appraisal. An appraisal of the value of an asset is normally
undertaken by a member of the valuation profession who holds a recognized and
relevant professional qualification. For many assets, the fair values are ascertained
by reference to quoted prices in an active and liquid market.
Transfers
The DOH- CAR Office recognizes an asset in respect of transfers when the
transferred resources meet the definition of an asset and satisfy the criteria for
recognition as an asset, except those arising from services in-kind.
Services in-Kind
Services in-kind are not recognized as asset and revenue considering the complexity
of the determination of and recognition of asset and revenue and the eventual
recognition of expenses.
Transfers from other government entities
Revenues from non-exchange transactions with other government entities and the
related assets are measured at fair value and recognized on obtaining control of the
asset (cash, goods, services and property) if the transfer is free from conditions and it
is probable that the economic benefits or service potential related to the asset will
flow to the DOH- CAR Office can be measured reliably.
3.8 Revenue from Exchange transactions
Measurement of Revenue
Revenue shall be measured at the fair value of the consideration received or

receivable.
Interest income
Interest income is accrued using the effective yield method. The effective yield
discounts estimated future cash receipts through the expected life of the financial
asset to that asset’s net carrying amount. The method applies this yield to the
principal outstanding to determine interest income each period.
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3.9 Budget information
The annual budget is prepared on a cash basis and is published in the government
website.
As a result of the adoption of the cash basis for budgeting purposes, a separate
Statement of Comparison of Budget and Actual Amounts is presented showing the
basis, timing or entity differences. Explanatory comments are provided in the notes
to the annual financial statements; first, the reasons for overall growth or decline in
the budget are stated, followed by details of overspending or under spending on line
items.
3.10 Employee benefits
The employees of DOH – CAR Office are member of the Government Service
Insurance System (GSIS), which provides life and retirement insurance coverage.
The DOH – CAR Office recognizes the undiscounted amount of short term
employee benefits, like salaries, wages, bonuses, allowance, etc., as expense unless
capitalized, and as a liability after deducting the amount paid.
The DOH- CAR Office recognizes expenses for accumulating compensated absences
when these are paid (commuted or paid as terminal leave benefits). Unused
entitlements that have accumulated at the reporting date are not recognized as
expense. Non-accumulating compensated absences, like special leave privileges, are
not recognized.
3.11 Measurement uncertainty
The preparation of financial statements in conformity with PPSAS requires

management to make estimates and assumptions that affect the reporting amounts of
assets and liabilities, and disclosure of contingent assets and liabilities, at the date of
the financial statements and the reported amounts of the revenues and expenses
during the period. The Straight Line Method of depreciation (e-NGAS) is used in
depreciating the Property Plant and Equipment. A residual value computed at 5%
percent of the cost of the assets is set and depreciation starts on the following month
after acquisition.
Estimates are based on the best information available at the time of preparation of
the [consolidated] financial statements and are reviewed annually to reflect new
information as it becomes available. Measurement uncertainty exists in these
[consolidated] financial statements. Actual results could differ from these estimates.
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4. Changes in Accounting Policies
On January 01, 2015, DOH- CAR Office adopted the PPSAS Nos. 19 and 24. PPSAS No.
19 includes the requirement for recognition, measurement, presentation and disclosure of
Provisions, Contingent Liabilities and Contingent Assets, while PPSAS No. 24 requires
presentation of Budget Information in Financial Statements, which are effective for years
beginning on or after January 1, 2014. These accounting changes had no significant impact
on DOH – CAR Office’s financial statements.
5. Prior Period Adjustments
The agency is not already using Prior Period Adjustments accounts in recording transactions
or adjusting entries per compliance with the Philippine Public Sector Accounting Standards
(PPSAS) issued by the Commission on Audit per COA Resolution No. 2014-003 dated
January 24, 2014.
6. Cash and Cash Equivalents

Particulars 2019 2018
Cash - Collecting Officer 42,847.34 10,500.00
Petty Cash - -
Cash in Bank - Local Currency, Current Account 3,744,663.79 3,236,943.97
Cash - Modified Disbursement System (MDS), - -
Total 3,787,511.13 3,247,443.97
The Cash in Bank - Local Currency, Current Account refers to trust funds for the
implementation of various health programs namely, HLGP implementation, New Born
Screening, Dengue Program, TB Aiders and the like.
7. Receivables
7.1 Loans and Receivables
The agency does not maintain this account.
7.2 Inter-Agency Receivables

Due from National Government Agencies 912,751.37 2,031,083.04
Due from Government-Owned and/or Controlled 8,896.14 8,896.14
Corporations
Due from Local Government Units 110,155,812.79 128,114,834.19
Total 111,077,460.30 130,154,813.37
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The Due from National Government Agencies were fund transfers to the following agencies:
a. Department of Education for the implementation of National Philhealth

Registration Project amounting to P 72,107.80.
b. Procurement Service – Government Fares Agreement amounting to P
462,000.00. This amount was refunded by the Procurement Service due to the
Delisting of Airline Tickets in the List of Common-Use Supplies per GPPP
Resolution No. 21-2019. The refunded check will reflect in the January 2020
collections since that check was only collected in January 2020.
c. Procurement Service – Department of Budget and Management for the
undelivered goods from the agency amounting to P 378,643.57. The agency
was able to reconcile the Subsidiary Ledger from PS-DBM amounting to P
1,364,794.18. This reconciled amount represents the receivables from 2016 to
2018.
The Due from Local Government Units in the amount of 110,155,812.79 are funds
transferred in support of various health programs/projects in the Region.
7.3 Intra-Agency Receivables

Due from Operating Units 15,590,718.08 68,454,480.58
Due from Operating Units is distributed to retained hospitals as follows:
Name of Operating Unit 2019 2018

BGHMC 5,039,285.40 17,654,631.93
CDH 1,148,876.03 224,876.03
FNLGHTC 240,000.00 1,100,000.00
LHMRH 9,162,556.65 49,474,972.62
Total 15,590,718.08 68,454,480.58
The decrease in the amount of due from operating units was due to the recognition of
submitted fund utilization reports to the regional office.
7.4 Other Receivables

Receivables - Disallowances/Charges 1,052,899.34 2,257,296.68
Due from Officers and Employees 45,112.33 12,133.75
Due from Non-Government Organizations/People's
6,324,000.00 5,316,000.00
Organizations
Other Receivables 2,534.93 2,874.16
Total 7,424,546.60 7,588,304.59
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The Due from NGAs account refers to fund transfers for the following organizations:
Name of Organization 2019
Benguet Provincial Barangay Barangay Health Workers Association
(BPBHWA) 500,000.00
Cordillera Regional Health Research and Development Consortium 3,000,000.00
Kalinga Federation of Barangay Health Workers, Inc. 208,000.00
Kalinga Provincial BHW Federation 150,000.00
Philippine Advocates for Resilient Communities, Inc. 116,000.00
Philippine Center for Population and Development, Inc. 1,050,000.00
Transcending Institutions and Communities, Inc. 600,000.00
University of the Philippines Manila Neglected Tropcial Disease Study
700,000.00
Group
Total 6,324,000.00
Receivables-Disallowances/ charges amounting to P 1,052,899.34 of DOH-CHD-CAR

Office pertains to Hazard Pay and Longevity Pay disallowances and SONA Disallowances
of previous years, respectively.
8 Inventories
Particulars 2019
Inventory Held for Distribution
Drugs and Medicines for Distribution 73,074,388.28
Medical, Dental and Laboratory Supplies for Distribution 48,781,706.61
Property and Equipment for Distribution 20,738,019.70
Other Supplies and Materials for Distribution 6,625,374.83
Sub-total 149,219,489.42
Inventory Held for Consumption

Office Supplies Inventory 5,439,338.65
Drugs and Medicines Inventory 5,818,442.10
Medical, Dental and Laboratory Supplies Inventory 5,725,898.24
Other Supplies and Materials Inventory 1,510,640.29
Sub-total 18,494,319.28
Semi-Expendable Machinery and Equipment

Semi-Expendable Office Equipment 260,273.17
Semi-Expendable Information and Communications
1,530,825.82
Technology Equipment
Semi-Expendable Communications Equipment 100,597.30
Semi-Expendable Medical Equipment 253,536.02
Semi-Expendable Other Machinery and Equipment 658,066.12
Page 11 of 22
Sub-total 2,819,498.43
Semi-Expendable Furniture, Fixtures and Books

Semi-Expendable Furniture and Fixtures 746,101.23
Total 171,279,408.36
Inventories for distribution are items which were procured or received from Central office
for the purpose of distribution to various LGUs of CAR.
Semi-expendable accounts are items with value of P 15,000.00 below and with more than
one year useful life that were purchased from suppliers and that were reclassified in year
2016 from PPE to semi-expendable accounts based from the GAM.
The reconciliation of Inventory Accounts of Accounting Section and Logistics Management

Section is currently on-going to accurately reflect the balances in the financial records.
9 Other Assets
9.1 Advances
Advances to Special Disbursing Officer 679,950.00 313,500.00
Advances to Officers and Employees 7,040.00 -
Total 686,990.00 313,500.00
The Advances to Special Disbursing Officer account consists of unliquidated cash advances
as of December 31, 2019, for various operating expenses such as: for the payment of per
diems of HRH and LGU who served during the National and Local Elections; for the
services rendered by vaccinators in the province of Apayao, and Mt. Province; and for the
payment of prizes of participants during the Am-Among for Health Plus 2019.
9.2 Prepayments
Advances to Contractors 29,645,812.69 25,994,578.78
Prepaid Insurance 158,040.22 152,211.15
Total 29,803,852.91 26,146,789.93
The Prepaid Insurance refers the insurance premium of transportation equipment of DOH-
CAR and the fire insurance of DOH-CAR Building.
The Advance to Contractors account represents the mobilization fees paid to contractors for
various projects. The increase was due to the awarded HFEP projects.
Page 12 of 22
10 Property, Plant and Equipment
The details for each PPE accounts are provided as follows:
DOH - CENTER FOR HEALTH DEVELOPMENT - CORDILLERA ADMINISTRATIVE REGIONAL OFFICE

BGHMC Compound, Baguio City
Schedule of Property Plant and Equipment
As of December 31, 2018
ACQUISITIONS
/COMPLETED ADJUSTMENTS
BEGINNING
PROJECTS/ (from PPE account to ENDING ACCUMULATED NET BOOK
PARTICULARS BALANCE TRANSFERS
DONATIONS FROM semi-expendable BALANCE DEPRECIATION VALUE
DECEMBER 2017
DOH CENTRAL account)
OFFICE
Buildings 29,237,824.41 - - - 29,237,824.41 17,581,911.35 11,655,913.06
Buildings - Other
Structures 355,875.00 - - - 355,875.00 249,278.72 106,596.28
Office Equipment 2,972,132.65 70,000.00 - - 3,042,132.65 2,491,292.20 550,840.45
Information and
Communication
Technology
Equipment 12,027,712.84 1,319,240.94 - - 13,346,953.78 8,621,856.02 4,725,097.76
Communication
Equipment 1,789,519.18 - - 1,789,519.18 1,362,622.52 426,896.66
Medical Equipment 6,974,004.31 - 77,000.00 - 6,897,004.31 2,494,842.99 4,402,161.32
Other Machinery
and Equipment 5,037,054.91 102,900.00 32,000.00 - 5,107,954.91 1,975,987.17 3,131,967.74
Motor Vehicles 11,830,818.15 11,100,000.00 - 22,930,818.15 17,019,227.14 5,911,591.01
Furnitures and
Fixtures 212,516.00 - - - 212,516.00 174,655.38 37,860.62
Books - - - - - - -
Other Plant,
Property and
Equipment 40,000.00 - - - 40,000.00 37,141.06 2,858.94
TOTAL 70,477,457.45 12,592,140.94 109,000.00 - 82,960,598.39 52,008,814.55 30,951,783.84
DEPARTMENT OF HEALTH - CENTER FOR HEALTH DEVELOPMENT - CORDILLERA ADMINISTRATIVE REGION

ACQUISITIONS
/COMPLETED
BEGINNING
PROJECTS/ TRANSFERS/ ACCUMULATED NET BOOK
PARTICULARS BALANCE ADJUSTMENTS ENDING BALANCE
DONATIONS FROM DISPOSALS DEPRECIATION VALUE
DECEMBER 2018
DOH CENTRAL
OFFICE
Buildings 29,237,824.41 15,643,980.00 6,433,080.00 38,448,724.41 13,917,737.71 24,530,986.70
Buildings - Other
Structures 355,875.00 - - - 355,875.00 283,653.92 72,221.08
Office Equipment 3,042,132.65 49,000.00 557,949.00 250,000.00 2,783,183.65 2,306,986.70 476,196.95
Information and
Communication
Technology
Equipment 13,346,953.78 4,707,387.67 859,792.51 6,433,080.00 23,627,628.94 13,708,045.70 9,919,583.24
Communication
Equipment 1,789,519.18 - - 1,789,519.18 1,525,630.16 263,889.02
Medical Equipment 6,897,004.31 1,080,800.00 1,099,420.60 450,000.00 7,328,383.71 2,240,774.58 5,087,609.13
Other Machinery
and Equipment 5,107,954.91 295,000.00 - - 5,402,954.91 2,536,439.39 2,866,515.52
Motor Vehicles 22,930,818.15 - 537,210.81 22,393,607.34 17,463,588.47 4,930,018.87
Furnitures and
Fixtures 212,516.00 - - - 212,516.00 182,140.86 30,375.14
Books - - - - - - -
Other Plant,
Property and
Equipment 40,000.00 - 40,000.00 - - - -
TOTAL 82,960,598.39 21,776,167.67 3,094,372.92 13,566,160.00 102,342,393.14 54,164,997.49 48,177,395.65
Page 13 of 22
Construction in Progress account consists of progress billings paid for the various Health
Facility Enhancement Program (HFEP) infrastructure projects of the agency which are on-
going.
The adjustments on the PPE account were due to the reclassification of some items from
PPE to semi-expendable account based from the GAM threshold of items with value of P
15,000.00 below and with more than one year useful life.
11 Financial Liabilities
Accounts Payable 31,222,304.79 19,217,032.65
Due to Officers and Employees 8,849,360.65 1,219,459.42
Total 40,071,665.44 20,436,492.07
Accounts payable account includes accrued payables to suppliers as of December 31, 2019.
Due to Officers and Employees account includes those claims for travelling, per diems and
other reimbursements of DOH-CAR employees which were not paid as of the end of the
year.
12 Inter-Agency Payables
Due to BIR 3,553,512.32 5,275,761.72
Due to GSIS 77,292.46 12,262.46
Due to Pag-IBIG 150,800.00 182,400.00
Due to NGAs - 80,000.00
Due to LGUs - 900,000.00
Total 3,779,445.35 6,450,424.18
The PagIBIG account refers to the deductions from employees, to be remitted the following
month; and deductions from previous job contractors but to be processed for refund for
failure to submit their corresponding reference numbers.
The negative balance of the Due to Philhealth account refers to the remittances of philhealth
contributions of Contractual Human Resources for Health (HRH) and Doctors to the Barrios
(DTTB) but was not withheld from the employees.
Due to BIR account are those taxes withheld from employees and suppliers due for
remittance on January 2020.
Page 14 of 22
13 Intra-Agency Payable
Due to Central Office - 215.80
Due to Operating Units 36,460.50 -
Total 36,460.50 215.80
Due to Central Office account balance refers to the fund transferred for the Medical
Assistance Program for Indigent Patients. The decrease in the amount reflects the utilization
and/ or return of the unutilized funds to DOH Central Office.
The balance of the Due to Operating Units refers to the payment of hospital bill and
professional fee during the confinement of Ms. Darlene Cayachen on December 10-13,
2019; and to the annual physical examination of some DOH-CHD-CAR for the month of
December 2019.
14 Trust Liabilities
Guaranty/Security Deposits Payable 23,955,793.81 18,766,883.23
The account Guaranty/Security Deposits Payable refers to the Performance Bond of various
suppliers and to the 10% Retention from the contractors of HFEP Projects. The increase in
amount was due to the implementation of various HFEP Projects.
15 Other Payables
Other Payables 11,432,641.78 31,064,489.37
This account includes accrued expenses to Human Resources for Health and job contractors
for their services rendered as of December 31, 2019 amounting to P 9,526,127.69. As well
as, this account includes payment of hazard disallowances before it becomes final
amounting to P 298,228.93; cancelled and/or stale checks for replacement; affiliation fees,
and union dues. The decrease in the balance was due to the payment of accrued expenses for
2018.
16 Service and Business Income

Total Service Income 1,068,152.48 1,505,256.72
Total Business Income 87,280.37 92,024.38
Total 1,155,432.85 1,597,281.10
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The Service Income account pertains to Permit, Licensing and Clearance Fees collected thru
the Regulation, Licensing and Enforcement Division of the office. While the Business
Income account refers to collections of dorm fees and examination fees.
17 Shares, Grants and Donations

Income from Grants and Donations in Cash 1,345,739.59 1,697,485.88
Income from Grants and Donations in Kind 692,480.00 460,271.00
Total 2,038,219.59 2,157,756.88
The Income from Grants and Donations in Cash refers to the amount for the implementation
of New Born Screening programs.
The Income from Grants and Donations in Kind Account refers to the Donated Equipment
such as: fogging machine from Alog and Company, pocket LED projector, laptop, and
DSLR camera from DOH-Central Office.
18 Personnel Services
18.1 Salaries and Wages

Salaries and Wages – Regular 69,820,427.74 65,033,232.12
Salaries and Wages - Casual/Contractual 112,841,892.62 9,209,019.82
Total 182,662,320.36 74,242,251.94
Increase in the amount of salaries is due to the implementation of fourth tranche of salary
increase as per Executive Order No. 201, “Modifying the salary for civilian government
personnel and authorizing the grant of additional benefits for both civilian and military and
uniformed personnel”.
The increase in the Salaries and Wages – Casual/ Contractual amount refers to the salary of
hired Doctors To The Barrios (DTTBs) and Human Resources for Health (HRH) with
contractual employment status.
18.2 Other Compensation

Personnel Economic Relief Allowance (PERA) 10,501,104.49 3,446,454.54
Representation Allowance (RA) 706,800.00 667,200.00
Transportation Allowance (TA) 390,000.00 390,000.00
Clothing/Uniform Allowance 840,000.00 786,000.00
Subsistence Allowance 5,397,497.25 1,820,025.00
Laundry Allowance 752,368.76 238,355.73
Page 16 of 22
Honoraria 1,329,500.00 2,614,500.00
Hazard Pay 34,289,653.61 11,415,194.23
Longevity Pay 6,349,875.00 5,988,899.01
Overtime and Night Pay 129,345.47 104,275.07
Cash Gift 2,393,750.00 717,250.00
Year End Bonus 7,146,573.20 6,180,048.80
Other Bonuses and Allowances 13,378,593.00 14,656,833.54
Total 83,605,060.78 49,025,035.92
The Representation Allowance (RA) includes the representation allowance given to the
employees of DOH-CHD-CAR officials entitled to this allowance and given to the hired
Doctors to the Barrios (DTTBs) with contractual employment status.
The increase in the benefits was due to the hired Human Resources for Health (HRH) for
2019 with contractual appointment. In 2019, all of the HRH-PS received PERA, Subsistence
Allowance, Laundry Allowance, Hazard Pay, Cash Gift, and Performance Enhancement
Incentive
18.3 Employees Future Benefits
The DOH – CAR Office and its employees contribute to the Government Service
Insurance System (GSIS) in accordance with Commonwealth Act No. 186. The GSIS
administers the plan, including payment of pension benefits to employees to whom the
act applies.
18.4 Personnel Benefit Contributions

Retirement and Life Insurance Premiums 21,772,529.71 8,926,310.66
Pag-IBIG Contributions 454,700.00 172,600.00
PhilHealth Contributions 2,039,554.33 769,090.22
Employees Compensation Insurance Premiums 554,400.00 176,300.00
Total 24,821,184.04 10,044,300.88
Also, the increase in the expenses was due to the hired Human Resources for Health
(HRH) for 2019 with contractual appointment.
18.5 Other Personnel Benefits

Terminal Leave Benefits 4,333,851.06 2,811,544.32
Other Personnel Benefits 7,640,500.00 65,000.00
Total 11,974,351.06 2,876,544.32
The Terminal Leave Benefits account refers to terminal leave benefits of Mr. David Waclet,
Ms. Teresita Foman-eg, Ms. Rosita Levasty, Mr. Gaudencio Tiwing, Mr. Florencio Siloy,
Page 17 of 22
Ms. Anna Elaine Cayad-an, and Ms. Moida Binwag in line with their retirement. Also, the
amount includes the monetization of some DOH-CHD-CAR employees for 2019.
The Other Personnel Benefits account refers to payment of loyalty cash award given to some
DOH-CHD-CAR employees for their years of services in government office; and the
payment of Service Recognition Incentive (SRI) for 2019.
19 Maintenance and Other Operating Expenses
19.1 Traveling Expenses

Traveling Expenses - Local 11,708,560.01 9,114,327.22
Traveling Expenses – Foreign 5,000.00 -
Total 11,713,560.01 9,114,327.22
The Traveling Expenses – Foreign account refers to the payment of pre-departure expenses
of Dr. Amelita Pangilinan for her official travel to South Africa on January 21 to 25, 2019 to
attend the study tour of the South African TB Laboratory System with Sputum
Transportation from Peripheral Clinics; and refers to the traveling expenses of Ms. Joycelyn
Rillorta in Hanoi, Vietnam on October 29-31, 2019.
19.2 Training and Scholarship Expenses

Training Expenses 28,300,004.80 27,549,348.92
Scholarship Grants/Expenses 2,417,542.50 1,254,451.75
Total 30,717,547.30 28,803,800.67
The Scholarship Grants/ Expenses account refers to the allowances given to 13 Midwifery
Scholars under the DOH Pre-Service Scholarship Program. The increase to this account
refers to the increase of scholars for the said program.
19.3 Supplies and Materials Expenses

Office Supplies Expenses 5,543,108.31 5,802,687.10
Accountable Forms Expenses 27,200.00 16,800.00
Drugs and Medicines Expenses 7,342,048.45 11,187,836.65
Medical, Dental and Laboratory Supplies Expenses 10,933,673.48 13,567,701.49
Fuel, Oil and Lubricants Expenses 1,693,745.46 1,877,066.74
Textbooks and Instructional Materials Expenses 706,953.52 -
2,560,883.25 1,408,443.34
Expenses
616,919.80 394,363.88
Expenses
Page 18 of 22
Other Supplies and Materials Expenses 8,361,002.17 14,570,366.22
Total 37,785,534.44 48,825,265.42
Semi-Expendable Machinery and Equipment Expenses and Semi-Expendable Furniture,

Fixtures and Books Expenses are items reclassified from the PPE account as well as
procured items that is within the threshold provided by GAM.
19.4 Utility Expenses

Water Expenses 200,138.80 340,852.30
Electricity Expenses 1,164,679.35 1,280,047.32
Total 1,364,818.15 1,620,899.62
19.5 Communication Expenses

Postage and Courier Services 141,349.08 121,255.22
Telephone Expenses 1,863,323.84 1,766,153.99
Internet Subscription Expenses 991,700.67 1,057,453.53
Cable, Satellite, Telegraph and Radio Expenses 43,024.89 41,723.51
Total 3,039,398.48 2,986,586.25
19.6 Survey, Research, Exploration and Development Expenses

Research, Exploration and Development Expenses 10,000.00 10,000.00
19.7 Confidential, Intelligence and Extraordinary Expenses

Extraordinary and Miscellaneous Expenses 117,600.00 117,600.00
19.8 Professional Services

Legal Services 5,700.00 -
Auditing Services 60,375.05 -
Consultancy Services 409,000.00 550,000.00
Other Professional Services 135,982,483.38 313,712,400.91
Total 136,457,558.43 314,262,400.91
The Consultancy Services refers to the services of Mr. Joselito Buhangin for the structural
assessment of Ifugao General Hospital; and services of North Minds Learning Consultancy
and Management Services Ltd. Co. to document the hansenites convectus and best practices
on leprosy in Abra Province.
Page 19 of 22
Other Professional Services includes payments of Job Order personnel that render
contractual services for the agency. The decrease in the balance of this account was due to
the shift of employment status of HRH under MOOE to HRH under the Personnel Service.
19.9 General Services

Janitorial Services 681,016.38 696,348.00
Security Services 1,876,313.57 1,710,459.22
Total 2,557,329.95 2,406,807.22
19.10 Repairs and Maintenance

Repairs and Maintenance - Buildings and
688,602.39 2,608,056.68
Other Structures
Repairs and Maintenance - Machinery and
165,283.33 329,438.00
Equipment
Repairs and Maintenance - Transportation
1,980,236.06 1,899,408.69
Equipment
Repairs and Maintenance - Other Machinery
4,850.00 -
and Equipment
Repairs and Maintenance - Semi-Expendable
27,806.67 9,830.00
Machinery and Equipment
Total 2,866,778.45 4,846,733.37
19.11 Taxes, Insurance Premiums and Other Fees

Taxes, Duties and Licenses - 15,150.00
Fidelity Bond Premiums 165,937.50 203,812.50
Insurance Expenses 393,632.68 799,202.08
Total 559,570.18 1,018,164.58
19.12 Other Maintenance and Operating Expenses

Advertising Expenses 13,848,659.18 17,147,852.28
Printing and Publication Expenses 4,340,825.55 1,043,978.40
Representation Expenses 16,975,942.69 18,860,367.44
Transportation and Delivery Expenses 8,295.00 -
Rent/Lease Expenses 4,102,780.35 2,465,286.96
Subscription Expenses 23,094.00 41,570.00
Donations 7,791,584.89 2,930,202.04
Other Maintenance and Operating Expenses 4,768,330.26 8,203,546.33
Total 51,859,511.92 50,692,803.45
Page 20 of 22
The increase in the printing and publication expenses was due to printing of Elderly Health
Handbook; reproduction of Japanese Encephalitis Vaccine form; SBI consent forms;
reproduction of forms for use of BHSs, RHUs, and Government Hospitals; reproduction of
Target Client List; payment of development and printing of IEC materials for NIP
advocacies; reproduction of Universal Health Care Law booklet and; other materials for the
implementation of health programs.
20 Non-Cash Expenses
Depreciation
Depreciation - Buildings 327,326.35 218,661.48
Depreciation - Other Structures 34,375.20 34,375.20
Depreciation - Office Equipment 108,246.02 109,623.62
Depreciation - ICT Equipment 1,612,093.15 967,698.05
Depreciation - Communication Equipment 163,007.64 163,007.64
Depreciation - Medical Equipment 562,868.59 514,994.62
Depreciation - Other Machineries and Equipment 492,725.04 458,805.75
Depreciation - Motor Vehicles 954,711.60 2,084,533.08
Depreciation - Furniture and Fixtures 7,485.48 7,485.48
Depreciation - Other Property, Plant and Equipment 1,266.66 7,599.96
Total 4,264,105.73 4,566,784.88
21 Net Financial Assistance/Subsidy

Subsidy from National Government 845,273,357.00 868,069,560.98
Subsidy from Other NGA 3,720,000.00 -
Subsidy from Central Office 224,347,866.84 265,246,006.15
Total Financial Assistance/Subsidy
1,073,341,223.84 1,133,315,567.13
from NGAs, LGUs, GOCCs
Less: Financial Assistance/Subsidy to NGAs, LGUs, GOCCs, NGOs/POs

Financial Assistance to NGAs 319,740.00 279,043.89
Financial Assistance to Local
398,979,746.00 387,214,846.31
Government Units
Financial Assistance to NGOs/POs 1,670,542.48 2,350,000.00
Subsidy to Operating Units 69,126,638.55 29,005,778.29
Page 21 of 22
Subsidies - Others 3,800.00 14,553,888.83
Total Financial Assistance/Subsidy to
470,100,467.03 433,403,557.32
NGAs, LGUs, GOCCs
Net Financial Assistance/Subsidy 603,240,756.81 699,912,009.81
Subsidies - Others account pertain to payment of hospital bills of indigent patients under
Medical Assistance Program.
The decrease in the Subsidies – Others account was due to the change in the recognition of
medical assistance to LGUs in 2018 which was debited to Subsidies – Others and in 2019
debited to FA-LGU account.
22 Non-Operating Income, Gain or Losses

Other Gains 1,204,500.00 2,395,500.00
Sale of Unserviceable Property 2,500.00 -
Miscellaneous Income 1,435,402.92 1,321,342.09
Total 2,642,402.92 3,716,842.09
The Other Gains account pertains to collections from Bidding Documents per Record of
Collection and Deposits.
The Sale of Unserviceable Property refers to the proceeds from the sale last July 2019 of
unserviceable property as of December 31, 2018
The Miscellaneous Income account refers to the collections of liquidated damages from
suppliers.
Page 22 of 22
DEPARTMENT OF HEALTH – CENTER FOR HEALTH
DEVELOPMENT
Financial Statements for the year ended December 31, 2019
A.
Department of Health – Center for Health Development
Notes to Financial Statements
For the year ended December 31, 2019
B.
1. General Information/Agency Profile
The financial statements of Department of Health – Center for Health Development –

Cordillera Administrative Region was authorized for issue on January 31, 2020 as
shown in the Statement of Management Responsibility for Financial Statements signed
by Dr. Amelita M. Pangilinan, MD, MPH CESO IV, the Head of the Agency.
DOH-CHD-CAR is a regional office of the Department of Health established on

September 1988 by and operates under the authority of Executive Order No. 220 dated
July 15, 1987 and Administrative Order No. 36. The Vision of this agency is “A global
leader for attaining better health outcomes, competitive and responsive health care
system and equitable health financing’ while its mission is “To guarantee equitable,
sustainable and quality health for all Filipinos especially the poor and to lead the quest
for excellence in health.” The Agency's registered office is located in BGHMC
Compound, Baguio City.
2. Statement of Compliance and Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with and in compliance
with the Philippine Public Sector Accounting Standards (PPSAS) issued by the
Commission on Audit per COA Resolution No. 2014-003 dated January 24, 2014.
The financial statements have been prepared on the basis of historical cost, unless
stated otherwise. The Statement of Cash Flows is prepared using the direct method.
3. Summary of Significant Accounting Policies
3.1 Basis of accounting
The financial statements are prepared on an accrual basis in accordance with the
Philippine Public Sector Accounting Standards (PPSAS).
Page 1 of 21
3.2 Cash and cash equivalents
Cash and cash equivalents comprises of cash on hand and cash in bank.
3.3 Inventories
Inventory is measured at cost upon initial recognition. To the extent that inventory
was received through non-exchange transactions (for no cost or for a nominal cost),
the cost of the inventory is its fair value at the date of acquisition.
After initial recognition, inventory is measured at the weighted average cost.
Inventories are recognized as an expense when deployed for utilization or

consumption in the ordinary course of operations of the DOH-CHD-CAR.
3.4 Property, Plant and Equipment
Recognition
An item is recognized as property, plant, and equipment (PPE) if it meets the

characteristics and recognition criteria as a PPE.
The characteristics of PPE are as follows:
• tangible items;
• are held for use in the production or supply of goods or services, for rental
to others, or for administrative purposes; and
• are expected to be used during more than one reporting period.
An item of PPE is recognized as an asset if:
• It is probable that future economic benefits or service potential associated

with the item will flow to the entity; and
• The cost or fair value of the item can be measured reliably.
Measurement at Recognition
An item recognized as property, plant, and equipment is measured at cost.
A PPE acquired through non-exchange transaction is measured at its fair value as at

the date of acquisition.
The cost of the PPE is the cash price equivalent or, for PPE acquired through non-
exchange transaction its cost is its fair value as at recognition date.
Page 2 of 21
Cost includes the following:
• Its purchase price, including import duties and non-refundable purchase

taxes, after deducting trade discounts and rebates;
• expenditure that is directly attributable to the acquisition of the items; and
• Initial estimate of the costs of dismantling and removing the item and
restoring the site on which it is located, the obligation for which an entity
incurs either when the item is acquired, or as a consequence of having used
the item during a particular period for purposes other than to produce
inventories during that period.
Measurement After Recognition
After recognition, all property, plant and equipment are stated at cost less
accumulated depreciation and impairment losses.
When significant parts of property, plant and equipment are required to be replaced
at intervals, the DOH-CHD-CAR recognize such parts as individual assets with
specific useful lives and depreciates them accordingly. Likewise, when a major
repair/replacement is done, its cost is recognized in the carrying amount of the plant
and equipment as a replacement if the recognition criteria are satisfied. All other
repair and maintenance costs are recognized as expense in surplus or deficit as
incurred.
Depreciation
Each part of an item of property, plant, and equipment with a cost that is significant
in relation to the total cost of the item is depreciated separately.
The depreciation charge for each period is recognized as expense unless it is

included in the cost of another asset.
Initial Recognition of Depreciation
Depreciation of an asset begins when it is available for use such as when it is in the
location and condition necessary for it to be capable of operating in the manner
intended by management.
For simplicity and to avoid proportionate computation, the depreciation is for one
month if the PPE is available for use on or before the 15th of the month. However,
if the PPE is available for use after the 15th of the month, depreciation is for the
succeeding month.
Depreciation Method
Page 3 of 21
The straight line method of depreciation shall be adopted unless another method is
more appropriate for agency operation.
Estimated Useful Life
The DOH-CHD-CAR uses the Schedule on the Estimated Useful Life of PPE by
classification prepared by COA.
The DOH-CHD-CAR uses a residual value equivalent to at least five percent (5%)
of the cost of the PPE per PPSAS rules and regulations.
Impairment
An asset’s carrying amount is written down to its recoverable amount, or

recoverable service amount, if the asset’s carrying amount is greater than its
estimated recoverable service amount.
Derecognition
The DOH-CHD-CAR derecognizes items of property, plant and equipment and/or

any significant part of an asset upon disposal or when no future economic benefits
or service potential is expected from its continuing use. Any gain or loss arising on
derecognition of the asset (calculated as the difference between the net disposal
proceeds and the carrying amount of the asset) is included in the surplus or deficit
when the asset is derecognized.
3.5 Provisions
Provisions are recognized when the DOH-CHD-CAR have a present obligation

(legal or constructive) as a result of a past event, it is probable that an outflow of
resources embodying economic benefits or service potential will be required to
settle the obligation and a reliable estimate can be made of the amount of the
obligation.
Where the DH-CHD-CAR expects some or all of a provision to be reimbursed, for

example, under an insurance contract, the reimbursement is recognized as a
separate asset only when the reimbursement is virtually certain.
The expense relating to any provision is presented in the statement of financial

performance net of any reimbursement.
Provisions are reviewed at each reporting date, and adjusted to reflect the current
best estimate. If it is no longer probable that an outflow of resources embodying
economic benefits or service potential will be required to settle the obligation, the
provisions are reversed.
Page 4 of 21
Contingent liabilities
The DOH-CHD-CAR does not recognize a contingent liability, but discloses details
of any contingencies in the notes to the financial statements, unless the possibility
of an outflow of resources embodying economic benefits or service potential is
remote.
Contingent assets
The DOH-CHD-CAR does not recognizes a contingent asset, but discloses details
of a possible asset whose existence is contingent on the occurrence or non-
occurrence of one or more uncertain future events not wholly within the control of
the DOH-CHD-CAR in the notes to the financial statements. Contingent assets are
assessed continually to ensure that developments are appropriately reflected in the
financial statements. If it has become virtually certain that an inflow of economic
benefits or service potential will arise and the asset’s value can be measured
reliably, the asset and the related revenue are recognized in the financial statements
of the period in which the change occurs.
3.6 Changes in accounting policies and estimates
The DOH-CHD-CAR recognizes the effects of changes in accounting policy

retrospectively. The effects of changes in accounting policy are applied
prospectively if retrospective application is impractical.
The DOH-CHD-CAR recognizes the effects of changes in accounting estimates

prospectively by including in surplus or deficit.
The DOH-CHD-CAR corrects material prior period errors retrospectively in the

first set of financial statements authorized for issue after their discovery by:
• Restating the comparative amounts for prior period(s) presented in which

the error occurred; or
• If the error occurred before the earliest prior period presented, restating the
opening balances of assets, liabilities and net assets/equity for the earliest
prior period presented.
3.7 Revenue from non-exchange transactions
Recognition and Measurement of Assets from Non-Exchange Transactions
An inflow of resources from a non-exchange transaction, other than services in-

kind, that meets the definition of an asset are recognized as an asset if the following
criteria are met:
Page 5 of 21
• It is probable that the future economic benefits or service potential
associated with the asset will flow to the entity; and
• The fair value of the asset can be measured reliably.
An asset acquired through a non-exchange transaction is initially measured at its
fair value as at the date of acquisition.
Recognition Revenue from Non-Exchange Transactions
An inflow of resources from a non-exchange transaction recognized as an asset is

recognized as revenue, except to the extent that a liability is also recognized in
respect of the same inflow.
As DOH-CHD-CAR satisfies a present obligation recognized as a liability in

respect of an inflow of resources from a non-exchange transaction recognized as an
asset, it reduces the carrying amount of the liability recognized and recognizes an
amount of revenue equal to that reduction.
Measurement of Revenue from Non-Exchange Transactions
Revenue from non-exchange transactions is measured at the amount of the increase

in net assets recognized by the entity, unless a corresponding liability is recognized.
Measurement of Liabilities on Initial Recognition from Non-Exchange

Transactions
The amount recognized as a liability in a non-exchange transaction is the best

estimate of the amount required to settle the present obligation at the reporting date.
Taxes
Taxes and the related fines and penalties are recognized when collected or when
these are measurable and legally collectible. The related refunds, including those
that are measurable and legally collectible, are deducted from the recognized tax
revenue.
Fees and fines not related to taxes
The DOH-CHD-CAR recognizes revenues from fees and fines, except those related
to taxes, when earned and the asset recognition criteria are met. Deferred income
is recognized instead of revenue if there is a related condition attached that would
give rise to a liability to repay the amount.
Other non-exchange revenues are recognized when it is probable that the future
economic benefits or service potential associated with the asset will flow to the
entity and the fair value of the asset can be measured reliably.
Page 6 of 21
Gifts and Donations
The DOH-CHD-CAR recognizes assets and revenue from gifts and donations when
it is probable that the future economic benefits or service potential will flow to the
entity and the fair value of the assets can be measured reliably.
Goods in-kind are recognized as assets when the goods are received, or there is a
binding arrangement to receive the goods. If goods in-kind are received without
conditions attached, revenue is recognized immediately. If conditions are attached,
a liability is recognized, which is reduced and revenue recognized as the conditions
are satisfied.
On initial recognition, gifts and donations including goods in-kind are measured at
their fair value as at the date of acquisition, which were ascertained by reference to
an active market, or by appraisal. An appraisal of the value of an asset is normally
undertaken by a member of the valuation profession who holds a recognized and
relevant professional qualification. For many assets, the fair values are ascertained
by reference to quoted prices in an active and liquid market.
Transfers
The DOH-CHD-CAR recognizes an asset in respect of transfers when the

transferred resources meet the definition of an asset and satisfy the criteria for
recognition as an asset, except those arising from services in-kind.
Services in-Kind
Services in-kind are not recognized as asset and revenue considering the
complexity of the determination of and recognition of asset and revenue and the
eventual recognition of expenses.
Transfers from other government entities
Revenues from non-exchange transactions with other government entities and the
related assets are measured at fair value and recognized on obtaining control of the
asset (cash, goods, services and property) if the transfer is free from conditions and
it is probable that the economic benefits or service potential related to the asset will
flow to the DOH-CHD-CAR can be measured reliably.
3.8 Revenue from Exchange transactions
Measurement of Revenue
Revenue shall be measured at the fair value of the consideration received or

receivable.
Page 7 of 21
Interest income
Interest income is accrued using the effective yield method. The effective yield
discounts estimated future cash receipts through the expected life of the financial
asset to that asset’s net carrying amount. The method applies this yield to the
principal outstanding to determine interest income each period.
3.9 Budget information
The annual budget is prepared on a cash basis and is published in the government
website.
As a result of the adoption of the cash basis for budgeting purposes, a separate
Statement of Comparison of Budget and Actual Amounts is presented showing the
basis, timing or entity differences. Explanatory comments are provided in the
notes to the annual financial statements; first, the reasons for overall growth or
decline in the budget are stated, followed by details of overspending or under
spending on line items.
3.10 Employee benefits
The employees of DOH-CHD-CAR are member of the Government Service

Insurance System (GSIS), which provides life and retirement insurance coverage.
The DOH-CHD-CAR Office recognizes the undiscounted amount of short term

employee benefits, like salaries, wages, bonuses, allowance, etc., as expense unless
capitalized, and as a liability after deducting the amount paid.
The DOH-CHD-CAR recognizes expenses for accumulating compensated absences

when these are paid (commuted or paid as terminal leave benefits). Unused
entitlements that have accumulated at the reporting date are not recognized as
expense. Non-accumulating compensated absences, like special leave privileges,
are not recognized.
3.11 Measurement uncertainty
The preparation of financial statements in conformity with PPSAS requires

management to make estimates and assumptions that affect the reporting amounts
of assets and liabilities, and disclosure of contingent assets and liabilities, at the
date of the financial statements and the reported amounts of the revenues and
expenses during the period. The Straight Line Method of depreciation (e-NGAS) is
used in depreciating the Property Plant and Equipment. A residual value computed
at 5% percent of the cost of the assets is set and depreciation starts on the following
month after acquisition.
Page 8 of 21
Estimates are based on the best information available at the time of preparation of
the [consolidated] financial statements and are reviewed annually to reflect new
information as it becomes available. Measurement uncertainty exists in these
[consolidated] financial statements. Actual results could differ from these
estimates.
4. Changes in Accounting Policies
On January 01, 2015, DOH-CHD-CAR adopted the PPSAS Nos. 19 and 24. PPSAS No.
19 includes the requirement for recognition, measurement, presentation and disclosure of
Provisions, Contingent Liabilities and Contingent Assets, while PPSAS No. 24 requires
presentation of Budget Information in Financial Statements, which are effective for years
beginning on or after January 1, 2014. These accounting changes had no significant
impact on DOH-CHD-CAR’s financial statements.
5. Prior Period Adjustments
The agency is not already using Prior Period Adjustments accounts in recording
transactions or adjusting entries per compliance with the Philippine Public Sector
Accounting Standards (PPSAS) issued by the Commission on Audit per COA Resolution
No. 2014-003 dated January 24, 2014.
6. Cash and Cash Equivalents

Particulars 2019
Cash - Collecting Officer 42,847.34
Petty Cash -
Cash in Bank - Local Currency, Current Account 3,744,663.79
Cash - Modified Disbursement System (MDS), Regular -
Cash - Treasury/Agency Deposit, Regular -
Total 3,787,511.13
7. Receivables
7.1 Inter-Agency Receivables

Particulars 2019
Due from National Government Agencies 912,751.37
Due from Government-Owned and/or Controlled Corporations 8,896.14
Due from Local Government Units 110,155,812.79
Total 111,077,460.30
Page 9 of 21
The Due from National Government Agencies were fund transfers to the following
agencies:
a. Department of Education for the implementation of National Philhealth

Registration Project amounting to P 72,107.80.
b. Procurement Service – Government Fares Agreement amounting to P
462,000.00. This amount was refunded by the Procurement Service due to
the Delisting of Airline Tickets in the List of Common-Use Supplies per
GPPP Resolution No. 21-2019. The refunded check will reflect in the
January 2020 collections since that check was only collected in January
2020.
c. Procurement Service – Department of Budget and Management for the
undelivered goods from the agency amounting to P 378,643.57. The agency
was able to reconcile the Subsidiary Ledger from PS-DBM amounting to P
1,364,794.18. This reconciled amount represents the receivables from 2016
to 2018.
The Due from Local Government Units in the amount of P 110,155,812.79 are funds
transferred in support of various health programs/projects in the Region.
7.2 Intra-Agency Receivables
The Due from Operating Units are funds transferred to retained hospitals as follows:
Name of Operating Unit 2019

BGHMC 5,039,285.40
CDH 1,148,876.03
FNLGHTC 240,000.00
LHMRH 9,162,556.65
Total 15,590,718.08
7.3 Other Receivables

Particulars 2019
Due from Non-Government Organizations/People's Organizations 6,324,000.00
Other Receivables 2,534.93
Receivables - Disallowances/Charges 1,052,899.34
Due from Officers and Employees 45,112.33
Total 7,424,546.60
The Due from NGOs account refers to fund transfers for the following organizations:
Name of Organization 2019
Benguet Provincial Barangay Barangay Health Workers Association
(BPBHWA) 500,000.00
Page 10 of 21
Cordillera Regional Health Research and Development Consortium 3,000,000.00
Kalinga Federation of Barangay Health Workers, Inc. 208,000.00
Kalinga Provincial BHW Federation 150,000.00
Philippine Advocates for Resilient Communities, Inc. 116,000.00
Philippine Center for Population and Development, Inc. 1,050,000.00
Transcending Institutions and Communities, Inc. 600,000.00
University of the Philippines Manila Neglected Tropcial Disease Study
700,000.00
Group
Total 6,324,000.00
Receivables-Disallowances/ charges amounting to P 1,052,899.34 of DOH-CHD-CAR

Office pertains to Hazard Pay and Longevity Pay disallowances and SONA Disallowances
of previous years, respectively.
8 Inventories
Particulars 2019
Inventory Held for Distribution
Medical, Dental and Laboratory Supplies for Distribution 48,781,706.61
Other Supplies and Materials for Distribution 6,625,374.83
Sub-total 149,219,489.42
Inventory Held for Consumption

Medical, Dental and Laboratory Supplies Inventory 5,725,898.24
Sub-total 18,494,319.28

Semi-Expendable Information and Communications
1,530,825.82
Semi-Expendable Communications Equipment 100,597.30
Semi-Expendable Other Machinery and Equipment 658,066.12
Sub-total 2,819,498.43
Page 11 of 21
Total 171,279,408.36
Inventories for distribution are items which were procured or received from Central office
for the purpose of distribution to various LGUs of CAR.
Semi-expendable accounts are items with value of P 15,000.00 below and with more than
one year useful life that were purchased from suppliers and that were reclassified in year
2016 from PPE to semi-expendable accounts based from the GAM.
The reconciliation of Inventory Accounts of Accounting Section and Logistics

Management Section is currently on-going to accurately reflect the balances in the
financial records.
9 Other Assets
9.1 Advances
Particulars 2019
Advances to Special Disbursing Officer 679,950.00
Advances to Officers and Employees 7,040.00
Total 686,990.00
The Advances to Special Disbursing Officer account consists of unliquidated cash

advances as of December 31, 2019, for various operating expenses such as: for the
payment of per diems of HRH and LGU who served during the National and Local
Elections; for the services rendered by vaccinators in the province of Apayao, and Mt.
Province; and for the payment of prizes of participants during the Am-Among for Health
Plus 2019.
9.2 Prepayments
Particulars 2019
Advances to Contractors 29,645,812.69
Prepaid Insurance 158,040.22
Total 29,803,852.91
The Prepaid Insurance refers the insurance premiums of motor vehicles of DOH-CHD-
CAR for the year 2019.
The Advances to Contractors account represents the mobilization fees paid to contractors
for various Health Facility Enhancement Program (HFEP) infrastructure projects.
Page 12 of 21
10 Property, Plant and Equipment
The details for each PPE accounts are provided as follows:
DEPARTMENT OF HEALTH - CENTER FOR HEALTH DEVELOPMENT - CORDILLERA ADMINISTRATIVE REGION

ACQUISITIONS
/COMPLETED
BEGINNING
PROJECTS/ TRANSFERS/ ACCUMULATED NET BOOK
PARTICULARS BALANCE ADJUSTMENTS ENDING BALANCE
DONATIONS FROM DISPOSALS DEPRECIATION VALUE
DECEMBER 2018
DOH CENTRAL
OFFICE
Buildings 29,237,824.41 15,643,980.00 6,433,080.00 38,448,724.41 13,917,737.71 24,530,986.70
Buildings - Other
Structures 355,875.00 - - - 355,875.00 283,653.92 72,221.08
Office Equipment 3,042,132.65 49,000.00 557,949.00 250,000.00 2,783,183.65 2,306,986.70 476,196.95
Information and
Communication
Technology
Equipment 13,346,953.78 4,707,387.67 859,792.51 6,433,080.00 23,627,628.94 13,708,045.70 9,919,583.24
Communication
Equipment 1,789,519.18 - - 1,789,519.18 1,525,630.16 263,889.02
Medical Equipment 6,897,004.31 1,080,800.00 1,099,420.60 450,000.00 7,328,383.71 2,240,774.58 5,087,609.13
Other Machinery
and Equipment 5,107,954.91 295,000.00 - - 5,402,954.91 2,536,439.39 2,866,515.52
Motor Vehicles 22,930,818.15 - 537,210.81 22,393,607.34 17,463,588.47 4,930,018.87
Furnitures and
Fixtures 212,516.00 - - - 212,516.00 182,140.86 30,375.14
Books - - - - - - -
Other Plant,
Property and
Equipment 40,000.00 - 40,000.00 - - - -
TOTAL 82,960,598.39 21,776,167.67 3,094,372.92 13,566,160.00 102,342,393.14 54,164,997.49 48,177,395.65
The Construction in Progress account amounting to P 224,162,656.02 consists of progress

billings paid for the various Health Facility Enhancement Program (HFEP) infrastructure
projects of the agency as well as the SEWER TREATMENT PLANTS (STP) which are
on-going. Also, the balances of SALINTUBIG PROJECTS are to be reconciled with the
Local Government Units.
Adjustments were made to the Buildings and Information and Communication Technology
Equipment Accounts. The adjustment refers to the capitalized installation and upgrading of
LAN cabling; which were reclassified to the equipment account.
11 Financial Liabilities
Particulars 2019
Accounts Payable 31,222,304.79
Due to Officers and Employees 8,849,360.65
Total 40,071,665.44
Accounts payable account includes accrued payables to suppliers as of December 31, 2019.
Page 13 of 21
Due to Officers and Employees account includes those claims for travelling, per diems and
other reimbursements of DOH-CAR employees which were not paid as of the end of the
year.
12 Inter-Agency Payables
Particulars 2019
Due to BIR 3,553,512.32
Due to GSIS 78,292.46
Due to Pag-Ibig 150,800.00
Due to PhilHealth (3,159.43)
Total 3,779,445.35
The PagIBIG account refers to the deductions from employees, to be remitted the
following month; and deductions from previous job contractors but to be processed for
refund for failure to submit their corresponding reference numbers.
The negative balance of the Due to Philhealth account refers to the remittances of
philhealth contributions of Contractual Human Resources for Health (HRH) and Doctors to
the Barrios (DTTB) but was not withheld from the employees.
Due to BIR account are those taxes withheld from employees and suppliers due for
remittance on January 2020.
13 Intra-Agency Payable
Particulars 2019
Due to Operating Units 36,460.50
The balance refers to the payment of hospital bill and professional fee during the
confinement of Ms. Darlene Cayachen on December 10-13, 2019; and to the annual
physical examination of some DOH-CHD-CAR for the month of December 2019.
14 Trust Liabilities
Particulars 2019
Guaranty/Security Deposits Payable 23,955,793.81
The account Guaranty/Security Deposits Payable refers to the Performance Bond of

various suppliers and to the 10% Retention from the contractors of HFEP Projects.
Page 14 of 21
15 Other Payables
Particulars 2019
Other Payables 11,432,641.78
This account includes accrued expenses to Human Resources for Health and job
contractors for their services rendered as of December 31, 2019 amounting to P
9,526,127.69. As well as, this account includes payment of hazard disallowances before it
becomes final amounting to P 298,228.93; cancelled and/or stale checks for replacement;
affiliation fees, and union dues.
16 Service and Business Income

Particulars 2019
Service Income 1,068,152.48
Business Income 87,280.37
Total 1,155,432.85
The Service Income account pertains to Permit, Licensing and Clearance Fees collected
thru the Regulation, Licensing and Enforcement Division of the office. While the Business
Income account refers to collections of dorm fees and examination fees.
17 Shares, Grants and Donations

Particulars 2019
Income from Grants and Donations in Cash 1,345,739.59
Income from Grants and Donations in Kind 692,480.00
Total 2,038,219.59
The Income from Grants and Donations in Cash refers to the amount for the
implementation of New Born Screening programs.
The Income from Grants and Donations in Kind Account refers to the Donated Equipment
such as: fogging machine from Alog and Company, pocket LED projector, laptop, and
DSLR camera from DOH-Central Office.
18 Personnel Services
18.1 Salaries and Wages

Particulars 2019
Salaries and Wages – Regular 69,820,427.74
Salaries and Wages - Casual/Contractual 112,841,892.62
Total 182,662,320.36
Page 15 of 21
The payment of services rendered by Human Resources for Health (HRH) deployed in the
provinces of CAR with contractual appointment are debited to the account Salaries and
Wages – Casual/ Contractual.
18.2 Other Compensation

Particulars 2019
Personnel Economic Relief Allowance (PERA) 10,501,104.49
Representation Allowance (RA) 706,800.00
Transportation Allowance (TA) 390,000.00
Clothing/Uniform Allowance 840,000.00
Subsistence Allowance 5,397,497.25
Laundry Allowance 752,368.76
Honoraria- Civilian 1,329,500.00
Hazard Pay 34,289,653.61
Longevity Pay 6,349,875.00
Overtime and Night Pay - Overtime Pay 129,345.47
Year End Bonus - Bonus – Civilian 7,146,573.20
Cash Gift – Civilian 2,393,750.00
Other Bonuses and Allowances 13,378,593.00
Total 83,605,060.78
The Representation Allowance (RA) includes the representation allowance given to the
employees of DOH-CHD-CAR officials entitled to this allowance and given to the hired
Doctors to the Barrios (DTTBs) with contractual employment status.
The Personnel Economic Relief Allowance (PERA), Subsistence Allowance, Laundry

Allowance, Hazard Pay, and Cash Gift Accounts include the allowances given to the hired
Human Resources for Health (HRH) with contractual appointment.
18.3 Employees Future Benefits
The DOH – CAR Office and its employees contribute to the Government Service
Insurance System (GSIS) in accordance with Commonwealth Act No. 186. The GSIS
administers the plan, including payment of pension benefits to employees to whom the
act applies.
18.4 Personnel Benefit Contributions

Particulars 2019
Retirement and Life Insurance Premiums 21,772,529.71
Pag-IBIG Contributions 454,700.00
PhilHealth Contributions 2,039,554.33
Employees Compensation Insurance Premiums 554,400.00
Page 16 of 21
Total 24,821,184.04
18.5 Other Personnel Benefits

Particulars 2019
Terminal Leave Benefits 4,333,851.06
Other Personnel Benefits 7,640,500.00
Total 11,974,351.06
The Terminal Leave Benefits account refers to terminal leave benefits of Mr. David
Waclet, Ms. Teresita Foman-eg, Ms. Rosita Levasty, Mr. Gaudencio Tiwing, Mr.
Florencio Siloy, Ms. Anna Elaine Cayad-an, and Ms. Moida Binwag in line with their
retirement. Also, the amount includes the monetization of some DOH-CHD-CAR
employees for 2019.
19 Maintenance and Other Operating Expenses
19.1 Traveling Expenses

Particulars 2019
Traveling Expenses – Local 11,708,560.01
Traveling Expenses - Foreign 5,000.00
Total 11,713,560.01
The Traveling Expenses – Foreign account refers to the payment of pre-departure expenses
of Dr. Amelita Pangilinan for her official travel to South Africa on January 21 to 25, 2019
to attend the study tour of the South African TB Laboratory System with Sputum
Transportation from Peripheral Clinics; and refers to the traveling expenses of Ms.
Joycelyn Rillorta in Hanoi, Vietnam on October 29-31, 2019.
19.2 Training and Scholarship Expenses

Particulars 2019
Training Expenses 28,300,004.80
Scholarship Grants/Expenses 2,417,542.50
Total 30,717,547.30
The Scholarship Grants/ Expenses account refers to the payment of tuition, miscellaneous
and other fees of the Midwifery Scholars enrolled in Cordillera Career Development
College under the DOH Pre-Service Scholarship Program.
19.3 Supplies and Materials Expenses

Particulars 2019
Office Supplies Expenses 5,543,108.31
Page 17 of 21
Accountable Forms Expenses 27,200.00
Drugs and Medicines Expenses 7,342,048.45
Medical, Dental and Laboratory Supplies Expenses 10,933,673.48
Fuel, Oil and Lubricants Expenses 1,693,745.46
Textbooks and Instructional Materials Expenses 706,953.52
Semi-Expendable Machinery and Equipment Expenses 2,560,883.25
Semi-Expendable Furniture, Fixtures and Books Expenses 616,919.80
Other Supplies and Materials Expenses 8,361,002.17
Total 37,785,534.44
Semi-Expendable Machinery and Equipment Expenses and Semi-Expendable Furniture,

Fixtures and Books Expenses are items reclassified from the PPE account as well as
procured items that is within the threshold provided by GAM.
19.4 Utility Expenses

Particulars 2019
Water Expenses 200,138.80
Electricity Expenses 1,164,679.35
Total 1,364,818.15
19.5 Communication Expenses

Particulars 2019
Postage and Courier Services 141,349.08
Telephone Expenses 1,863,323.84
Internet Subscription Expenses 991,700.67
Cable, Satellite, Telegraph and Radio Expenses 43,024.89
Total 3,039,398.48
19.6 Survey, Research, Exploration and Development Expenses

Particulars 2019
Research, Exploration and Development Expenses 10,000.00
19.7 Confidential, Intelligence and Extraordinary Expenses

Particulars 2019
Extraordinary and Miscellaneous Expenses 117,600.00
19.8 Professional Services

Particulars 2019
Legal Services 5,700.00
Auditing Services 60,375.05
Consultancy Services 409,000.00
Page 18 of 21
Other Professional Services 135,982,483.38
Total 136,457,558.43
The Consultancy Services refers to the services of Mr. Joselito Buhangin for the structural
assessment of Ifugao General Hospital; and services of North Minds Learning Consultancy
and Management Services Ltd. Co. to document the hansenites convectus and best
practices on leprosy in Abra Province.
Other Professional Services includes payments of Job Order personnel that render
contractual services for the agency.
19.9 General Services

Particulars 2019
Janitorial Services 681,016.38
Security Services 1,876,313.57
Total 2,557,329.95
19.10 Repairs and Maintenance

Particulars 2019
Repairs and Maintenance - Buildings and Other Structures 688,602.39
Repairs and Maintenance - Machinery and Equipment 165,283.33
Repairs and Maintenance - Transportation Equipment 1,980,236.06
Repairs and Maintenance - Other Machinery and Equipment 4,850.00
Repairs and Maintenance - Semi-Expendable Machinery and
27,806.67
Equipment
Total 2,866,778.45
19.11 Taxes, Insurance Premiums and Other Fees

Particulars 2019
Fidelity Bond Premiums 165,937.50
Insurance Expenses 393,632.68
Total 559,570.18
19.12 Other Maintenance and Operating Expenses

Particulars 2019
Advertising Expenses 13,848,659.18
Printing and Publication Expenses 4,340,825.55
Representation Expenses 16,975,942.69
Transportation and Delivery Expenses 8,295.00
Rent/Lease Expenses - Buildings and Structure 2,075,713.01
Rent/Lease Expenses - Equipment 1,173,067.34
Page 19 of 21
Rent/Lease Expenses - Motor Vehicles 854,000.00
Subscription Expenses 23,094.00
Donations 7,791,584.89
Other Maintenance and Operating Expenses 4,768,330.26
Total 51,859,511.92
20 Non-Cash Expenses
Depreciation
Particulars 2019
Depreciation - Buildings 327,326.35
Depreciation - Other Structures 34,375.20
Depreciation - Office Equipment 108,246.02
Depreciation - ICT Equipment 1,612,093.15
Depreciation - Communication Equipment 163,007.64
Depreciation - Medical Equipment 562,868.59
Depreciation - Other Machineries and Equipment 492,725.04
Depreciation - Motor Vehicles 954,711.60
Depreciation - Furniture and Fixtures 7,485.48
Depreciation - Other Property, Plant and Equipment 1,266.66
Total 4,264,105.73
21 Net Financial Assistance/Subsidy

Particulars 2019
Subsidy from National Government 845,273,357.00
Subsidy from Other NGA 3,720,000.00
Subsidy from Central Office 224,347,866.84
Total Financial Assistance/Subsidy from NGAs, LGUs, GOCCs 1,073,341,223.84
Particulars 2019
Financial Assistance to NGAs 319,740.00
Financial Assistance to Local Government Units 398,979,746.00
Financial Assistance to NGOs/POs 1,670,542.48
Subsidy to Operating Units 69,126,638.55
Subsidies - Others 3,800.00
Total Financial Assistance/Subsidy to NGAs, LGUs, GOCCs 470,100,467.03
Page 20 of 21
Net Financial Assistance/Subsidy 603,240,756.81
22 Non-Operating Income, Gain or Losses

Particulars 2019
Other Gains 1,204,500.00
Sale of Unserviceable Property 2,500.00
Miscellaneous Income 1,435,402.92
Total 2,642,402.92
The Other Gains account pertains to collections from Bidding Documents per Record of
Collection and Deposits.
The Sale of Unserviceable Property refers to the proceeds from the sale last July 2019 of
unserviceable property as of December 31, 2018
The Miscellaneous Income account refers to the collections of liquidated damages from
suppliers.
Page 21 of 21
DOH-CENTER FOR HEALTH DEVELOPMENT-CORDILLERA
ADMINISTRATIVE REGION
Detailed Statement of Cash Flows
For the period January 1 - December 31, 2019
Regular Agency Fund and Trust Fund
CASH FLOWS FROM OPERATING ACTIVITIES

Cash Inflows
Receipt of Notice of Cash Allocation (NCA) 810,065,901.41
Receipt of Notice of Transfer of Cash Allocation (NTCA) 326,797,214.98
Collection of Income/Revenues 3,839,409.82

Collection of Business Income 87,200.00
Collection of miscellaneous income 1,335,817.80
Collection of Service Income 1,070,652.48
Receipt of Shares, Grants and Donations and Other Income 1,345,739.54
Other Receipts 39,323,545.19

Cancellation of Checks issued during the year 2,243,933.58
Cancellation of check(s) issued prior year 2,496.60
Collection of Receivables 13,965.84
Collection from Audit Disallowances 26,340.30
Collection of untutilized fund transferred to LGU's/NGA's and
805,272.00
other agencies
Deposits of Collection from unrecorded interest income from
96.16
bank
Establishment of Cash-TRA for the recording of remittance of
36,075,801.47
tax withheld from compensation and from suppliers
Refund of Cash Advance 57,825.06
Recording of Unreleased Checks at year-end. 30,655.13
Other Adjustments - inflow 67,159.05
Total Cash Inflows 853,228,856.42
Cash Outflows
Payment of Expenses (48,661,724.94)
Payment for Communication Expenses (2,510,342.99)
Payment for Other Maintenance and Other Operating
(11,084,809.76)
Expenses
Payment for Training and Scholarship Expenses (33,737,301.51)
Payment for Utility Expenses and other reimbursements (1,329,270.68)
Page 1 of 3
Purchase of Inventories (11,141,540.86)
Payment for Purchase of Inventories, Supplies and Materials
(9,740,101.69)
Directly Issued to End-User
Payment for the Procurement Made to Procurement Service (1,401,439.17)
Grant of Cash Advances (4,376,838.00)

Grant of Cash Advance (4,294,712.00)
Grant of Cash Advance for travel (82,126.00)
Payment of Salaries and Wages , Allowances, Bonus and

(217,290,045.20)
Other Compensation/Benefits
(217,290,045.20)
Other Compensation/Benefits thru Bank
Grant of Financial Assistance / Subsidy (222,371.48)

Grant of Financial Assistance /Subsidies and Donations (222,371.48)
Other Disbursements (437,318,153.95)

Closing of Cash Tax Remittance Advice and Constructive
(3,948,035.17)
Income Remittance Accounts.
Payment / Reimbursement of Traveling Expenses (11,012,850.80)
Payment for Accounts Payable/ current year payables (69,705,769.39)
Payment for Accounts Payable/ prior years payables (45,899,954.67)
Payment for Professional and General Services (128,471,426.61)
Payment for Repairs and Maintenance - Buildings and Other
(595,564.74)
Structures
Payment for Repairs and Maintenance - Machineries and
(77,262.50)
Equipment
Payment for Repairs and Maintenance of Transportation
(1,195,122.70)
Equipment
Payment for Repairs and Maintenance - Semi Expendable
(4,465.00)
Machineries and Equipment
Payment of Survey, Research, Exploration and Development
(9,500.00)
Expenses
Payment of Taxes, Insurance Premiums and Other fees (607,999.25)
Payment/Reimbursement for Miscellaneous,
(117,600.00)
Extraordinary/Confidential Expenses
Refund of Discount/Unused Reservation/Guaranty Deposit /
(7,093,010.69)
Retention Fee/ Unutilized Funds
Refund of Performance Bond to Contractor (59,547.35)
Refund of Overdeduction from Employees/Supplier (326,035.77)
Page 2 of 3
Reimbursement of Utility expenses, communication expenses
(1,036,836.25)
and other MOOE
Remittance of Authorized Deduction Withheld on Employees
(62,063,289.27)
(Employee Share) and mandatory deductions
Remittance of Taxes Withheld from Suppliers, Contractors
(218,735.22)
and Other Creditors
Remittance of Taxes thru Tax Remittance Advice (TRA) (36,075,801.47)
Replacement of Stale/Cancelled Check (445,534.55)
Replenishment of Expenses from Petty Cash Fund (298,212.41)
Reversing entry for the unreleased check at year-end (5,863.60)
To liquidation of petty cash fund (83,529.08)
To record payment for lease (3,318,501.42)
To record adjustment for unutilized funds/ NCA (755,918.46)
Transfer of Funds to Other NGAs, GOCCs, LGUs,
(63,882,592.58)
NGOs/POs for Implementation of Project
Other Adjustments -outflow (9,195.00)
Total Cash Outflows (719,010,674.43)
Cash Provided by (Used in) Operating Activities 134,218,181.99
CASH FLOWS FROM INVESTING ACTIVITIES

Cash Outflows
Purchase of Property, Plant and Equipment (11,550,279.65)
Payment for Mobilization Fee to Contractors (18,298,988.63)
Payment for First / Final Progress Billing of Contractor for
(103,828,846.55)
Construction of Agency Assets
Total Cash Outflows -
Cash Provided by (Used in) Investing Activities (133,678,114.83)
Total Cash provided by Operating, Investing and Financing 540,067.16

Add : Cash Balance, Beginning January 1, 2019 3,247,443.97
Cash Balance, Ending December 31, 2019 3,787,511.13
Certified Correct :
ANNA THERESA T. GAWIDAN, CPA
Accountant III
Page 3 of 3
DEPARTMENT OF HEALTH - CENTER FOR HEALTH DEVELOPMENT
CORDILLERA ADMINISTRATIVE REGION
Statement of Changes in Net Assets/Equity
2019 2018
Beginning Balance 597,249,203.06 524,885,895.20
Changes in accounting policy - -
Prior Period Adjustments/Unrecorded
(83,225,104.72) (22,934,136.48)
Income and Expenses
Other Adjustments - 8,007.54
Restated balance 514,024,098.34 501,959,766.26
Changes in net assets/equity
Surplus for the period 22,661,644.00 101,933,583.23
Adjustment of net revenue recognized
(3,948,035.17) (4,963,748.87)
directly in net assets/equity
Others (23,175.00) (1,680,397.56)
Total recognized revenue and expense for
18,690,433.83 95,289,436.80
the period
Ending Balance 532,714,532.17 597,249,203.06
Certified Correct :

Accountant III
Accounting Division - FSD
Page 1 of 1
Condensed Statement of Financial Performance
For the period ended December 31, 2019
Revenue Notes
Service and Business Income 16 1,068,152.48
Business Income 16 87,280.37
Shares, Grants and Donations 17 2,038,219.59
Other Non-Operating Income 22 1,437,902.92
Total Revenue 4,631,555.36
Less: Current Operating Expenses

Personnel Services 18 (303,062,916.24)
Maintenance and Other Operating Expenses 19 (279,049,207.31)
Non-Cash Expenses 20 (4,264,105.73)
Total Operating Expenses (586,376,229.28)
Surplus/(Deficit) from Current Operations (581,744,673.92)
Net Financial Assitance/Subsidy from LGUs,

603,240,756.81
GOCCs 21
Gains 22 1,204,500.00
Surplus(Deficit) for the period 22,661,644.00
Certified Correct :

Accountant III
Page 1 of 1
Pre Closing Trial Balance
Account Sub-Obj.
Account Title Code Debit Credit
Code
Cash - Collecting Officer 10101010 00 42,847.34 -

Cash in Bank - Local Currency, Current
10102020 24 3,744,663.79 -
Account - Land Bank of the Philippines
Cash - Treasury/Agency Deposit, Regular 10104010 00 3,948,035.17 -
Cash - Modified Disbursement System
10104040 00 - -
(MDS), Regular
Due from National Government Agencies 10303010 00 912,751.37 -
Due from Government-Owned and/or
10303020 00 8,896.14 -
Controlled Corporations
Due from Local Government Units 10303030 00 110,155,812.79 -
Due from Operating Units 10304040 00 15,590,718.08 -
Receivables - Disallowances/Charges 10305010 00 1,052,899.34 -
Due from Officers and Employees 10305020 00 45,112.33 -
Due from Non-Government
10305030 00 6,324,000.00 -
Organizations/People's Organizations
Other Receivables 10305990 00 2,534.93 -
Drugs and Medicines for Distribution 10402030 00 73,074,388.28 -
Medical, Dental and Laboratory Supplies
10402040 00 48,781,706.61 -
for Distribution
Property and Equipment for Distribution 10402090 00 20,738,019.70 -
Other Supplies and Materials for
10402990 00 6,625,374.83 -
Distribution
Office Supplies Inventory 10404010 00 5,439,338.65 -
Drugs and Medicines Inventory 10404060 00 5,818,442.10 -
10404070 00 5,725,898.24 -
Inventory
Other Supplies and Materials Inventory 10404990 00 1,510,640.29 -
Semi-Expendable Office Equipment 10405020 00 260,273.17 -
Semi-Expendable Information and
10405030 00 1,530,825.82 -
Communications Technology Equipment
Semi-Expendable Communications
10405070 00 100,597.30 -
Equipment
Semi-Expendable Disaster Response and
10405080 00 16,200.00 -
Rescue Equipment
Semi-Expendable Medical Equipment 10405100 10 253,536.02 -
Semi-Expendable Other Machinery and
10405190 00 658,066.12 -
Equipment
Semi-Expendable Furniture and Fixtures 10406010 00 746,101.23 -
Buildings 10604010 00 38,448,724.41 -
Accumulated Depreciation - Buildings 10604011 00 - 13,917,737.71
Other Structures 10604990 00 355,875.00 -
Accumulated Depreciation - Other
10604991 00 - 283,653.92
Structures
Office Equipment 10605020 00 2,783,183.65 -
Page 1 of 7
Account Sub-Obj.
Code
Accumulated Depreciation - Office

10605021 00 - 2,306,986.70
Equipment
Information and Communication
10605030 00 23,627,628.94 -
Accumulated Depreciation - Information
and Communication Technology 10605031 00 - 13,708,045.70
Equipment
Communication Equipment 10605070 00 1,789,519.18 -
Accumulated Depreciation -
10605071 00 - 1,525,630.16
Communication Equipment
Medical Equipment 10605110 00 7,328,383.71 -
Accumulated Depreciation - Medical
10605111 00 - 2,240,774.58
Equipment
Other Machinery and Equipment 10605990 00 5,402,954.91 -
10605991 00 - 2,536,439.39
Motor Vehicles 10606010 00 22,393,607.34 -
Accumulated Depreciation - Motor
10606011 00 - 17,463,588.47
Vehicles
Furniture and Fixtures 10607010 00 212,516.00 -
Accumulated Depreciation - Furniture and
10607011 00 - 182,140.86
Fixtures
Construction in Progress - Infrastructure
10699020 03 6,129,419.64 -
Assets - Sewer Systems
10699020 04 38,909,469.17 -
Assets - Water Supply Systems
Construction in Progress - Buildings and
10699030 01 3,415,887.88 -
Other Structures - Buildings
10699030 03 175,707,879.33 -
Other Structures
Advances to Special Disbursing Officer 19901030 00 679,950.00 -
Advances to Officers and Employees 19901040 00 7,040.00 -
Advances to Contractors 19902010 00 29,645,812.69 -
Prepaid Insurance 19902050 00 158,040.22 -
Accounts Payable 20101010 00 - 31,222,304.79
Due to Officers and Employees 20101020 00 - 8,849,360.65
Due to BIR 20201010 00 - 3,553,512.32
Due to GSIS - Life and Retirement
20201020 01 - 77,292.46
Premium
Due to GSIS - Policy Loan 20201020 04 - 1,000.00
Due to Pag-IBIG - Pag-IBIG Premium 20201030 01 - 150,800.00
Due to PhilHealth 20201040 00 - (3,159.43)
Due to Operating Units 20301040 00 - 36,460.50
Guaranty/Security Deposits Payable 20401040 00 - 23,955,793.81
Other Payables 29999990 00 - 11,432,641.78
Page 2 of 7
Account Sub-Obj.
Code
Accumulated Surplus/(Deficit) 30101010 00 - 514,000,923.34

Permit Fees - Other Permit Fees 40201010 99 - 148,452.48
Licensing Fees 40201060 00 - 919,700.00
Examination Fees 40202030 00 - 12,250.00
Income from Hostels/Dormitories and
40202130 00 - 74,950.00
Other Like Facilities
Interest Income - Interest on NG Deposits 40202210 01 - 80.37
Subsidy from National Government 40301010 00 - 845,273,357.00
Subsidy from Other National Government
40301020 00 - 3,720,000.00
Agencies
Subsidy from Central Office 40301060 00 - 224,347,866.84
Income from Grants and Donations in
40402010 00 - 1,345,739.59
Cash
Income from Grants and Donations in
40402020 00 - 692,480.00
Kind
Other Gains 40501990 00 - 1,204,500.00
Sale of Unserviceable Property 40601020 00 - 2,500.00
Miscellaneous Income 40609990 00 - 1,435,402.92
Salaries and Wages - Regular - Basic
50101010 01 69,820,427.74 -
Salary - Civilian
Salaries and Wages - Casual/Contractual 50101020 00 112,841,892.62 -
Personal Economic Relief Allowance
50102010 01 10,501,104.49 -
(PERA) - PERA - Civilian
Representation Allowance (RA) 50102020 00 706,800.00 -
Transportation Allowance (TA) 50102030 01 390,000.00 -
Clothing/Uniform Allowance -
50102040 01 840,000.00 -
Clothing/Uniform Allowance - Civilian
Subsistence Allowance - Magna Carta
50102050 03 5,397,497.25 -
Benefits for Public Health Workers under
Laundry Allowance - Magna Carta
Benefits for Public Health Workers under 50102060 04 752,368.76 -
R.A.
Honoraria - Civilian 50102100 01 1,329,500.00 -
Hazard Pay - HP - Magna Carta Benefits
for Public Health Workers under R.A. 50102110 05 34,289,653.61 -
7305
Longevity Pay - Magna Carta Benefits for
50102120 04 6,349,875.00 -
Public Health Workers under R.A. 7305
Overtime and Night Pay - Overtime Pay 50102130 01 129,345.47 -
Year End Bonus - Bonus - Civilian 50102140 01 7,146,573.20 -
Cash Gift - Civilian 50102150 01 2,393,750.00 -
Other Bonuses and Allowances -
Collective Negotiation Agreement 50102990 11 3,302,500.00 -
Incentive - Civilian
Page 3 of 7
Account Sub-Obj.
Code
Other Bonuses and Allowances -

Productivity Enhancement Incentive - 50102990 12 3,613,500.00 -
Civilian
Other Bonuses and Allowances - Mid-
50102990 36 6,462,593.00 -
Year-Bonus-Civilian
Retirement and Life Insurance Premiums 50103010 00 21,772,529.71 -
Pag-IBIG Contributions - Pag-IBIG -
50103020 01 454,700.00 -
Civilian
PhilHealth Contributions - PhilHealth -
50103030 01 2,039,554.33 -
Civilian
Employees Compensation Insurance
50103040 01 554,400.00 -
Premiums - ECIP - Civilian
Terminal Leave Benefits - Terminal Leave
50104030 01 4,333,851.06 -
Benefits - Civilian
Other Personnel Benefits - Other
50104990 99 7,640,500.00 -
Personnel Benefits
Traveling Expenses - Local 50201010 00 11,708,560.01 -
Traveling Expenses - Foreign 50201020 00 5,000.00 -
Training Expenses - Training Expenses 50202010 02 28,300,004.80 -
Scholarship Grants/Expenses 50202020 00 2,417,542.50 -
Office Supplies Expenses - Office
50203010 02 5,543,108.31 -
Supplies
Accountable Forms Expenses 50203020 00 27,200.00 -
Drugs and Medicines Expenses 50203070 00 7,342,048.45 -
50203080 00 10,933,673.48 -
Expenses
Fuel, Oil and Lubricants Expenses 50203090 00 1,693,745.46 -
Textbooks and Instructional Materials
50203110 01 706,953.52 -
Expenses
Semi-Expendable Machinery and
50203210 02 121,902.81 -
Equipment Expenses-Office Equipment
Equipment Expenses-Information and 50203210 03 1,783,326.44 -
Communication Technology
Equipment Expenses-Communications 50203210 07 73,996.00 -
Equipment
Equipment Expenses-Disaster Response 50203210 08 103,800.00 -
and Rescue Equipment
50203210 10 37,475.04 -
Equipment Expenses-Medical Equipment
Equipment Expenses-Other Machinery 50203210 99 440,382.96 -
and Equipment
Page 4 of 7
Account Sub-Obj.
Code
Semi-Expendable Furniture, Fixtures and

50203220 01 616,919.80 -
Books Expenses-Furnitures and Fixtures
Other Supplies and Materials Expenses 50203990 00 8,361,002.17 -
Water Expenses 50204010 00 200,138.80 -
Electricity Expenses 50204020 00 1,164,679.35 -
Postage and Courier Services 50205010 00 141,349.08 -
Telephone Expenses - Mobile 50205020 01 1,730,805.48 -
Telephone Expenses - Landline 50205020 02 132,518.36 -
Internet Subscription Expenses 50205030 00 991,700.67 -
Cable, Satellite, Telegraph and Radio
50205040 00 43,024.89 -
Expenses
Research, Exploration and Development
Expenses - Research, Exploration and 50207020 02 10,000.00 -
Development Expenses
Extraordinary and Miscellaneous
50210030 00 117,600.00 -
Expenses
Legal Services 50211010 00 5,700.00 -
Auditing Services 50211020 00 60,375.05 -
Consultancy Services 50211030 02 409,000.00 -
Other Professional Services 50211990 00 135,982,483.38 -
Janitorial Services 50212020 00 681,016.38 -
Security Services 50212030 00 1,876,313.57 -
50213040 01 688,602.39 -
50213050 03 69,750.00 -
Equipment - ICT Equipment
50213050 02 95,533.33 -
Equipment - Office Equipment
50213060 01 1,980,236.06 -
Equipment - Motor Vehicles
Equipment - Other Machinery and 50213050 99 4,850.00 -
Equipment
Repairs and Maintenance - Semi-
Expendable Machinery and Equipment - 50213210 02 21,366.67 -
Office Equipment
Expendable Machinery and Equipment - 50213210 03 6,440.00 -
Information and Communications
Financial Assistance to NGAs 50214020 00 319,740.00 -
Financial Assistance to Local Government
50214030 09 398,979,746.00 -
Units - Value Added Tax per R.A. 7643
Financial Assistance to NGOs/POs 50214050 00 1,670,542.48 -
Page 5 of 7
Account Sub-Obj.
Code
Subsidy to Operating Units 50214080 00 69,126,638.55 -

Subsidies - Others 50214990 00 3,800.00 -
Fidelity Bond Premiums 50215020 00 165,937.50 -
Insurance Expenses 50215030 00 393,632.68 -
Advertising Expenses 50299010 00 13,848,659.18 -
Printing and Publication Expenses 50299020 00 4,340,825.55 -
Representation Expenses 50299030 00 16,975,942.69 -
Transportation and Delivery Expenses 50299040 00 8,295.00 -
Rent/Lease Expenses - Rents - Buildings
50299050 01 2,075,713.01 -
and Structures
Rent/Lease Expenses - Rents - Motor
50299050 03 854,000.00 -
Vehicles
Rent/Lease Expenses - Rents - Equipment 50299050 04 402,609.00 -
Rent/Lease Expenses - Rents - ICT
50299050 08 770,458.34 -
Subscription Expenses - Other
50299070 99 23,094.00 -
Subscription Expenses
Donations 50299080 00 7,791,584.89 -
Other Maintenance and Operating
50299990 02 4,768,330.26 -
Expenses
Depreciation - Buildings and Other
50501040 01 327,326.35 -
Structures - Buildings
50501040 99 34,375.20 -
Structures - Other Structures
Depreciation - Machinery and Equipment
50501050 02 108,246.02 -
- Office Equipment
50501050 03 1,612,093.15 -
- ICT Equipment
50501050 07 163,007.64 -
- Communication Equipment
50501050 11 562,868.59 -
- Medical Equipment
50501050 99 492,725.04 -
- Other Machinery and Equipment
Depreciation - Transportation Equipment -
50501060 01 954,711.60 -
Motor Vehicles
Depreciation - Furniture, Fixtures and
50501070 01 7,485.48 -
Books - Furniture and Fixtures
Depreciation - Other Property, Plant and
Equipment - Other Property, Plant and 50501990 99 1,266.66 -
Equipment
Loss on Sale of Assets 50504080 00 38,938.89 -
1,726,619,206.91 1,726,619,206.91
Page 6 of 7
Account Sub-Obj.
Code
-
Certified Correct :

Accountant III
Page 7 of 7
Post Closing Trial Balance
Account Sub-Obj.
Code
Cash - Collecting Officer 10101010 00 42,847.34 -

10102020 24 3,744,663.79 -
Account - Land Bank of the Philippines
10104040 00 - -
(MDS), Regular
Due from National Government Agencies 10303010 00 912,751.37 -
10303020 00 8,896.14 -
Controlled Corporations
Due from Local Government Units 10303030 00 110,155,812.79 -
Due from Operating Units 10304040 00 15,590,718.08 -
Receivables - Disallowances/Charges 10305010 00 1,052,899.34 -
Due from Officers and Employees 10305020 00 45,112.33 -
10305030 00 6,324,000.00 -
Organizations/People's Organizations
Other Receivables 10305990 00 2,534.93 -
Drugs and Medicines for Distribution 10402030 00 73,074,388.28 -
10402040 00 48,781,706.61 -
for Distribution
Property and Equipment for Distribution 10402090 00 20,738,019.70 -
10402990 00 6,625,374.83 -
Distribution
Office Supplies Inventory 10404010 00 5,439,338.65 -
Drugs and Medicines Inventory 10404060 00 5,818,442.10 -
10404070 00 5,725,898.24 -
Inventory
Other Supplies and Materials Inventory 10404990 00 1,510,640.29 -
Semi-Expendable Office Equipment 10405020 00 260,273.17 -
10405030 00 1,530,825.82 -
Communications Technology Equipment
10405070 00 100,597.30 -
Equipment
10405080 00 16,200.00 -
Rescue Equipment
Semi-Expendable Medical Equipment 10405100 10 253,536.02 -
10405190 00 658,066.12 -
Equipment
Semi-Expendable Furniture and Fixtures 10406010 00 746,101.23 -
Buildings 10604010 00 38,448,724.41 -
Accumulated Depreciation - Buildings 10604011 00 - 13,917,737.71
Other Structures 10604990 00 355,875.00 -
10604991 00 - 283,653.92
Structures
Office Equipment 10605020 00 2,783,183.65 -
Page 1 of 3
Account Sub-Obj.
Code

10605021 00 - 2,306,986.70
Equipment
10605030 00 23,627,628.94 -
and Communication Technology 10605031 00 - 13,708,045.70
Equipment
Communication Equipment 10605070 00 1,789,519.18 -
10605071 00 - 1,525,630.16
Medical Equipment 10605110 00 7,328,383.71 -
10605111 00 - 2,240,774.58
Equipment
Other Machinery and Equipment 10605990 00 5,402,954.91 -
10605991 00 - 2,536,439.39
Motor Vehicles 10606010 00 22,393,607.34 -
Accumulated Depreciation - Motor
10606011 00 - 17,463,588.47
Vehicles
Furniture and Fixtures 10607010 00 212,516.00 -
Accumulated Depreciation - Furniture and
10607011 00 - 182,140.86
Fixtures
10699020 03 6,129,419.64 -
Assets - Sewer Systems
10699020 04 38,909,469.17 -
Assets - Water Supply Systems
10699030 01 3,415,887.88 -
10699030 03 175,707,879.33 -
Other Structures
Advances to Special Disbursing Officer 19901030 00 679,950.00 -
Advances to Officers and Employees 19901040 00 7,040.00 -
Advances to Contractors 19902010 00 29,645,812.69 -
Prepaid Insurance 19902050 00 158,040.22 -
Accounts Payable 20101010 00 - 31,222,304.79
Due to Officers and Employees 20101020 00 - 8,849,360.65
Due to BIR 20201010 00 - 3,553,512.32
20201020 01 - 77,292.46
Premium
Due to GSIS - Policy Loan 20201020 04 - 1,000.00
Due to Pag-IBIG - Pag-IBIG Premium 20201030 01 - 150,800.00
Due to PhilHealth 20201040 00 - (3,159.43)
Due to Operating Units 20301040 00 - 36,460.50
Guaranty/Security Deposits Payable 20401040 00 - 23,955,793.81
Other Payables 29999990 00 - 11,432,641.78
Page 2 of 3
Account Sub-Obj.
Code
Accumulated Surplus/(Deficit) 30101010 00 - 532,714,532.17

666,155,536.54 666,155,536.54
-
Certified Correct :

Accountant III
Page 3 of 3
Condensed Statement of Financial Position
(With Comparative Figures for CY 2018)

ASSETS Notes
Current Assets 2019 2018
Cash and Cash Equivalents 6 3,787,511.13 3,247,443.97
Receivables 7 134,092,724.98 206,197,598.54
Inventories 8 171,279,408.36 208,101,778.94
Other Current Assets 9 30,490,842.91 26,460,289.93
Total Current Assets 339,650,487.38 444,007,111.38
Non - Current Assets

Property, Plant and Equipment 10 272,340,051.67 229,960,596.33
Total Non-Current Assets 272,340,051.67 229,960,596.33
Total Assets 611,990,539.05 673,967,707.71
LIABILITIES
Current Liabilities
Financial Liabilities 11 40,071,665.44 20,436,492.07
Inter-Agency Payables 12 3,779,445.35 6,450,424.18
Intra-Agency Payables 13 36,460.50 215.80
Trust Liabilities 14 23,955,793.81 18,766,883.23
Other Payables 15 11,432,641.78 31,064,489.37
Total Current Liabilities 79,276,006.88 76,718,504.65
Total Non - Current Liabilities - -
Total Liabilities 79,276,006.88 76,718,504.65
Total Assets less Total Liabilities 532,714,532.17 597,249,203.06
EQUITY
Accumulated Surplus/(Deficit) 532,714,532.17 597,249,203.06
TOTAL NET ASSETS/EQUITY 532,714,532.17 597,249,203.06
Certified Correct :
Accountant III
Page 1 of 1
Condensed Statement of Financial Position

ASSETS
Current Assets Note
Cash and Cash Equivalents 6 3,787,511.13
Receivables 7 134,092,724.98
Inventories 8 171,279,408.36
Other Current Assets 9 30,490,842.91
Total Current Assets 339,650,487.38

Property, Plant and Equipment 10 272,340,051.67
Total Non-Current Assets 272,340,051.67
Total Assets 611,990,539.05
LIABILITIES
Current Liabilities
Financial Liabilities 11 40,071,665.44
Inter-Agency Payables 12 3,779,445.35
Intra-Agency Payables 13 36,460.50
Trust Liabilities 14 23,955,793.81
Other Payables 15 11,432,641.78
Total Current Liabilities 79,276,006.88
Total Non - Current Liabilities -
Total Liabilities 79,276,006.88
Total Assets less Total Liabilities 532,714,532.17
EQUITY
Accumulated Surplus/(Deficit) 532,714,532.17
TOTAL NET ASSETS/EQUITY 532,714,532.17
Certified Correct :
Accountant III
Page 1 of 1
Detailed Statement of Financial Position
ASSETS
Current Assets
Cash and Cash Equivalents (Note 5) 3,787,511.13
Cash on Hand 42,847.34

Cash - Collecting Officer 42,847.34
Cash in Bank - Local Currency 3,744,663.79

Account 3,744,663.79
(MDS), Regular -
Receivables (Note 7) 134,092,724.98
Inter-Agency Receivables 111,077,460.30

Due from National Government Agencies 912,751.37
Due from Local Government Units 110,155,812.79
Controlled Corporations 8,896.14
Intra-Agency Receivables 15,590,718.08

Due from Operating Units 15,590,718.08
Other Receivables 7,424,546.60

Organizations/People's Organizations 6,324,000.00
Other Receivables 2,534.93
Receivables - Disallowances/Charges 1,052,899.34
Due from Officers and Employees 45,112.33
Inventories (Note 8) 171,279,408.36
Inventory Held for Distribution 149,219,489.42
Page 1 of 5
for Distribution 48,781,706.61
Distribution 6,625,374.83
Inventory Held for Consumption 18,494,319.28

Inventory 5,725,898.24
Semi-Expendable Machinery and Equipment 2,819,498.43

Communications Technology Equipment 1,530,825.82
Equipment 100,597.30
Rescue Equipment 16,200.00
Equipment 658,066.12
Semi-Expendable Furniture, Fixtures and Books 746,101.23

Other Current Assets (Note 9) 30,490,842.91
Advances 686,990.00
Advances to Special Disbursing Officer 679,950.00
Advances to Officers and Employees 7,040.00
Prepayments 29,803,852.91
Advances to Contractors 29,645,812.69
Prepaid Insurance 158,040.22
Total Current Assets 339,650,487.38
Page 2 of 5
Property, Plant and Equipment (Note 10) 272,340,051.67
Buildings and Other Structures 24,603,207.78

Buildings 38,448,724.41
Accumulated Depreciation - Buildings (13,917,737.71)
Net Value 24,530,986.70
Other Structures 355,875.00
Structures (283,653.92)
Net Value 72,221.08
Machinery and Equipment 18,613,793.86

Office Equipment 2,783,183.65
Equipment (2,306,986.70)
Net Value 476,196.95
Technology Equipment 23,627,628.94
and Communication Technology
Equipment (13,708,045.70)
Net Value 9,919,583.24
Communication Equipment 1,789,519.18
Communication Equipment (1,525,630.16)
Net Value 263,889.02
Medical Equipment 7,328,383.71
Equipment (2,240,774.58)
Net Value 5,087,609.13
Other Machinery and Equipment 5,402,954.91
Machinery and Equipment (2,536,439.39)
Net Value 2,866,515.52
Transportation Equipment 4,930,018.87

Motor Vehicles 22,393,607.34
Less : Accumulated Depreciation - Motor
Vehicles (17,463,588.47)
Net Value 4,930,018.87
Page 3 of 5
Furniture, Fixtures and Books 30,375.14
Furniture and Fixtures 212,516.00
Less : Accumulated Depreciation -
Furniture and Fixtures (182,140.86)
Net Value 30,375.14
Construction in Progress 224,162,656.02

Assets - Sewer Systems 6,129,419.64
Construction in Progress - Water Supply
Systems 38,909,469.17
Other Structures 179,123,767.21
Total Non - Current Assets 272,340,051.67
TOTAL ASSETS 611,990,539.05
LIABILITIES
Current Liabilities
Financial Liabilities (Note 11) 40,071,665.44
Payables 40,071,665.44
Accounts Payable 31,222,304.79
Due to Officers and Employees 8,849,360.65
Inter-Agency Payables (Note 12) 3,779,445.35

Due to BIR 3,553,512.32
Premium 77,292.46
Due to GSIS - Policy Loan 1,000.00
Due to Pag-IBIG - Pag-IBIG Premium 150,800.00
Due to PhilHealth (3,159.43)
Intra-Agency Payables (Note 13) 36,460.50

Due to Operating Units 36,460.50
Trust Liabilities (Note 14) 23,955,793.81

Guaranty/Security Deposits Payable 23,955,793.81
Other Payables (Note 15) 11,432,641.78
Page 4 of 5
Other Payables 11,432,641.78
Total Current Liabilities 79,276,006.88
Total Non - Current Liabilities -
Total Liabilities 79,276,006.88
TOTAL ASSETS less TOTAL LIABILITIES 532,714,532.17
NET ASSETS/EQUITY
Equity
Government Equity 532,714,532.17
Accumulated Surplus/(Deficit) 532,714,532.17
TOTAL NET ASSETS/EQUITY 532,714,532.17
Certified Correct :

Accountant III
Page 5 of 5
Detailed Statement of Financial Position
ASSETS 2019 2018

Current Assets
Cash and Cash Equivalents (Note 6) 3,787,511.13 3,247,443.97
Cash on Hand 42,847.34 10,500.00

Cash - Collecting Officer 42,847.34 10,500.00
Cash in Bank - Local Currency 3,744,663.79 3,236,943.97

Account 3,744,663.79 3,236,943.97
(MDS), Regular - -
Receivables (Note 7) 134,092,724.98 206,197,598.54
Inter-Agency Receivables 111,077,460.30 130,154,813.37

Due from National Government Agencies 912,751.37 2,031,083.04
Due from Local Government Units 110,155,812.79 128,114,834.19
Controlled Corporations 8,896.14 8,896.14
Intra-Agency Receivables 15,590,718.08 68,454,480.58

Due from Operating Units 15,590,718.08 68,454,480.58
Other Receivables 7,424,546.60 7,588,304.59

Organizations/People's Organizations 6,324,000.00 5,316,000.00
Other Receivables 2,534.93 2,874.16
Receivables - Disallowances/Charges 1,052,899.34 2,257,296.68
Due from Officers and Employees 45,112.33 12,133.75
Inventories (Note 8) 171,279,408.36 208,101,778.94
Inventory Held for Distribution 149,219,489.42 170,572,226.67

Drugs and Medicines for Distribution 73,074,388.28 80,803,073.25
Medical, Dental and Laboratory Supplies for
Distribution 48,781,706.61 41,754,918.52
Textbooks and Instructional Materials for
Distribution - 706,953.58
Page 1 of 5
Property and Equipment for Distribution 20,738,019.70 36,374,858.90
Other Supplies and Materials for Distribution 6,625,374.83 10,932,422.42
Inventory Held for Consumption 18,494,319.28 32,810,626.22

Office Supplies Inventory 5,439,338.65 4,330,907.21
Drugs and Medicines Inventory 5,818,442.10 14,456,495.96
Inventory 5,725,898.24 11,138,257.11
Construction Materials Inventory - 63,462.50
Other Supplies and Materials Inventory 1,510,640.29 2,821,503.44
Semi-Expendable Machinery and Equipment 2,819,498.43 3,338,417.03

Semi-Expendable Office Equipment 260,273.17 525,701.15
Communications Technology Equipment 1,530,825.82 1,437,512.02
Equipment 100,597.30 191,464.81
Semi-Expendable Medical Equipment 253,536.02 257,164.98
Equipment 658,066.12 926,574.07
Semi-Expendable Furniture, Fixtures and Books 746,101.23 1,380,509.02

Semi-Expendable Furniture and Fixtures 746,101.23 1,380,509.02
Semi-Expendable Books - -
Other Current Assets (Note 9) 30,490,842.91 26,460,289.93
Advances 686,990.00 313,500.00

Advances to Special Disbursing Officer 679,950.00 313,500.00
Prepayments 29,803,852.91 26,146,789.93

Advances to Contractors 29,645,812.69 25,994,578.78
Prepaid Insurance 158,040.22 152,211.15
Total Current Assets 339,650,487.38 444,007,111.38
Property, Plant and Equipment (Note 10) 272,340,051.67 229,960,596.33
Buildings and Other Structures 24,603,207.78 11,762,509.34

Buildings 38,448,724.41 29,237,824.41
Accumulated Depreciation - Buildings (13,917,737.71) (17,581,911.35)
Net Value 24,530,986.70 11,655,913.06
Other Structures 355,875.00 355,875.00
Accumulated Depreciation - Other Structures
(283,653.92) (249,278.72)
Net Value 72,221.08 106,596.28
Page 2 of 5
Machinery and Equipment 18,613,793.86 13,236,963.93
Office Equipment 2,783,183.65 3,042,132.65
Equipment (2,306,986.70) (2,491,292.20)
Net Value 476,196.95 550,840.45
Information and Communication Technology
Equipment 23,627,628.94 13,346,953.78
Accumulated Depreciation - Information and
Communication Technology Equipment
(13,708,045.70) (8,621,856.02)
Net Value 9,919,583.24 4,725,097.76
Communication Equipment 1,789,519.18 1,789,519.18
Accumulated Depreciation - Communication
Equipment (1,525,630.16) (1,362,622.52)
Net Value 263,889.02 426,896.66
Medical Equipment 7,328,383.71 6,897,004.31
Equipment (2,240,774.58) (2,494,842.99)
Net Value 5,087,609.13 4,402,161.32
Other Machinery and Equipment 5,402,954.91 5,107,954.91
Accumulated Depreciation - Other Machinery
and Equipment (2,536,439.39) (1,975,987.17)
Net Value 2,866,515.52 3,131,967.74
Transportation Equipment 4,930,018.87 5,911,591.01

Motor Vehicles 22,393,607.34 22,930,818.15
Less : Accumulated Depreciation - Motor
Vehicles (17,463,588.47) (17,019,227.14)
Net Value 4,930,018.87 5,911,591.01
Furniture, Fixtures and Books 30,375.14 37,860.62

Furniture and Fixtures 212,516.00 212,516.00
Less : Accumulated Depreciation - Furniture
and Fixtures (182,140.86) (174,655.38)
Net Value 30,375.14 37,860.62
Construction in Progress 224,162,656.02 199,008,812.49

Assets - Sewer Systems 6,129,419.64 17,588,656.25
Construction in Progress - Water Supply
Systems 38,909,469.17 49,823,744.39
Other Structures 179,123,767.21 131,596,411.85
Other Property, Plant and Equipment - 2,858.94

Other Property, Plant and Equipment - 40,000.00
Page 3 of 5
Less : Accumulated Depreciation - Other
Property, Plant and Equipment - (37,141.06)
Net Value - 2,858.94
Total Non - Current Assets 272,340,051.67 229,960,596.33
TOTAL ASSETS 611,990,539.05 673,967,707.71
LIABILITIES
Current Liabilities
Financial Liabilities (Note 11) 40,071,665.44 20,436,492.07
Payables 40,071,665.44 20,436,492.07

Accounts Payable 31,222,304.79 19,217,032.65
Due to Officers and Employees 8,849,360.65 1,219,459.42
Inter-Agency Payables (Note 12) 3,779,445.35 6,450,424.18

Due to BIR 3,553,512.32 5,275,761.72
Due to GSIS - Life and Retirement Premium 77,292.46 8,198.99
Due to GSIS - Salary Loan - 4,063.47
Due to Pag-IBIG - Pag-IBIG Premium 150,800.00 182,400.00
Due to NGAs - 80,000.00
Due to LGU - 900,000.00
Intra-Agency Payables (Note 13) 36,460.50 215.80

Due to Central Office - 215.80
Due to Operating Units 36,460.50 -
Trust Liabilities (Note 14) 23,955,793.81 18,766,883.23

Guaranty/Security Deposits Payable 23,955,793.81 18,766,883.23
Other Payables (note 15) 11,432,641.78 31,064,489.37

Other Payables 11,432,641.78 31,064,489.37
Total Current Liabilities 79,276,006.88 76,718,504.65
Total Non - Current Liabilities - -
Total Liabilities 79,276,006.88 76,718,504.65
TOTAL ASSETS less TOTAL LIABILITIES 532,714,532.17 597,249,203.06
NET ASSETS/EQUITY
Equity
Government Equity 532,714,532.17 597,249,203.06
Accumulated Surplus/(Deficit) 532,714,532.17 597,249,203.06
TOTAL NET ASSETS/EQUITY 532,714,532.17 597,249,203.06
Page 4 of 5
Certified Correct :

Accountant III
Page 5 of 5

2019 2018
Revenue Notes
Service and Business Income 16 1,068,152.48 1,505,256.72
Business Income 16 87,280.37 92,024.38
Shares, Grants and Donations 17 2,038,219.59 2,157,756.88
Other Non-Operating Income 22 1,437,902.92 1,321,342.09
Total Revenue 4,631,555.36 5,076,380.07

Personnel Services 18 (303,062,916.24) (136,188,133.06)
Maintenance and Other Operating Expenses 19 (279,049,207.31) (464,695,388.71)
Non-Cash Expenses 20 (4,264,105.73) (4,566,784.88)
Total Operating Expenses (586,376,229.28) (605,450,306.65)
Surplus/(Deficit) from Current Operations (581,744,673.92) (600,373,926.58)

603,240,756.81 699,912,009.81
GOCCs 21
Gains 22 1,204,500.00 2,395,500.00
Surplus(Deficit) for the period 22,661,644.00 101,933,583.23
Certified Correct :

Accountant III
Page 1 of 1
Revenue Notes
Service and Business Income 16 1,068,152.48
Business Income 16 87,280.37
Shares, Grants and Donations 17 2,038,219.59
Other Non-Operating Income 22 1,437,902.92

Personnel Services 18 (303,062,916.24)
Maintenance and Other Operating Expenses 19 (279,049,207.31)
Non-Cash Expenses 20 (4,264,105.73)
Total Operating Expenses (586,376,229.28)
Surplus/(Deficit) from Current Operations (581,744,673.92)

603,240,756.81
GOCCs 21
Gains 22 1,204,500.00
Surplus(Deficit) for the period 22,661,644.00
Certified Correct :

Accountant III
Page 1 of 1
Detailed Statement of Financial Performance
Revenue
Service and Business Income (Note 16)
Service Income
Permit Fees 148,452.48
Licensing Fees 919,700.00
Total Service Income 1,068,152.48
Business Income
Examination Fees 12,250.00
Income from Hostels/Dormitories and Other
Like Facilities 74,950.00
Interest Income - Interest Income on NG
Deposits 80.37
Total Business Income 87,280.37
Shares, Grants and Donations (Note 17)

Grants and Donations
Income from Grants and Donations in Cash 1,345,739.59
Income from Grants and Donations in Kind 692,480.00
Total Shares, Grants and Doantions 2,038,219.59
Other Non-Operating Income (Note 22)

Miscellaneous Income 1,435,402.92
Total Miscellaneous Income 1,437,902.92
Personnel Services
Salaries and Wages
Salaries and Wages - Regular 69,820,427.74
Salaries and Wages - Casual/Contractual 112,841,892.62
Total Salaries and Wages 182,662,320.36
Other Compensation
Page 1 of 6
10,501,104.49
(PERA)
Representation Allowance (RA) 706,800.00
Transportation Allowance (TA) 390,000.00
Clothing/Uniform Allowance 840,000.00
Subsistence Allowance 5,397,497.25
Laundry Allowance 752,368.76
Honoraria- Civilian 1,329,500.00
Hazard Pay 34,289,653.61
Longevity Pay 6,349,875.00
Overtime and Night Pay - Overtime Pay 129,345.47
Year End Bonus - Bonus - Civilian 7,146,573.20
Cash Gift - Civilian 2,393,750.00
Other Bonuses and Allowances 13,378,593.00
Total Other Compensation 83,605,060.78
Personnel Benefit Contributions

Retirement and Life Insurance Premiums 21,772,529.71
Pag-IBIG Contributions 454,700.00
PhilHealth Contributions 2,039,554.33
554,400.00
Premiums
Total Personnel Benefit Contributions 24,821,184.04
Other Personnel Benefits

Terminal Leave Benefits 4,333,851.06
Other Personnel Benefits 7,640,500.00
Total Other Personnel Benefits 11,974,351.06
Total Personnel Services (Note 18) 303,062,916.24
Maintenance and Other Operating Expenses

Traveling Expenses
Traveling Expenses - Local 11,708,560.01
Traveling Expenses - Foreign 5,000.00
Total Travelling Expenses 11,713,560.01
Training and Scholarship Expenses

Training Expenses 28,300,004.80
Scholarship Grants/Expenses 2,417,542.50
Total Training Expenses 30,717,547.30
Supplies and Materials Expenses

Office Supplies Expenses 5,543,108.31
Page 2 of 6
Accountable Forms Expenses 27,200.00
Drugs and Medicines Expenses 7,342,048.45
10,933,673.48
Expenses
Fuel, Oil and Lubricants Expenses 1,693,745.46
706,953.52
Expenses
2,560,883.25
Equipment Expenses
616,919.80
Books Expenses
Other Supplies and Materials Expenses 8,361,002.17
Total Supplies and Materials Expenses 37,785,534.44
Utility Expenses
Water Expenses 200,138.80
Electricity Expenses 1,164,679.35
Total Utility Expenses 1,364,818.15
Communication Expenses
Postage and Courier Services 141,349.08
Telephone Expenses - Landline 1,730,805.48
Telephone Expenses - Mobile 132,518.36
Internet Subscription Expenses 991,700.67
43,024.89
Expenses
Total Communication Expenses 3,039,398.48
Survey, Research, Exploration and Development Expenses

Expenses - Research, Exploration and 10,000.00
Total Survey, Research, Exploration and
10,000.00
Confidential, Intelligence and Extraordinary Expenses

Extraordinary and Miscellaneous Expenses 117,600.00
Total Confidential, Intelligence and
Extraordinary Expenses 117,600.00
Professional Services
Legal Services 5,700.00
Auditing Services 60,375.05
Consultancy Services 409,000.00
Page 3 of 6
Other Professional Services 135,982,483.38
Total Professional Services 136,457,558.43
General Services
Janitorial Services 681,016.38
Security Services 1,876,313.57
Total General Services 2,557,329.95
Repairs and Maintenance

Other Structures 688,602.39
165,283.33
1,980,236.06
Equipment - Other Machinery and 4,850.00
Equipment
Expendable Machinery and Equipment - 21,366.67
Office Equipment
Expendable Machinery and Equipment - 6,440.00
Information and Communications
Total Repairs and Maintenance 2,866,778.45
Taxes, Insurance Premiums and Other Fees

Fidelity Bond Premiums 165,937.50
Insurance Expenses 393,632.68
Total Taxes, Insurance Premiums and
559,570.18
Other Fees
Other Maintenance and Operating Expenses

Advertising Expenses 13,848,659.18
Printing and Publication Expenses 4,340,825.55
Representation Expenses 16,975,942.69
Transportation and Delivery Expenses 8,295.00
Rent/Lease Expenses - Buildings and Structure 2,075,713.01
Rent/Lease Expenses - Office Equipment 402,609.00
Rent/Lease Expenses - Rents - ICT Machinery and Equipment 770,458.34
Rent/Lease Expenses - Motor Vehicles 854,000.00
Subscription Expenses 23,094.00
Donations 7,791,584.89
Page 4 of 6
Other Maintenance and Operating Expenses 4,768,330.26
Total Other Maintenance and Operating
51,859,511.92
Expenses
Total MOOE (Note 19) 279,049,207.31
Non-Cash Expenses
Depreciation
327,326.35
34,375.20
Structures - Other Stucture
Depreciation - Machinery and Equipment -
163,007.64
1,612,093.15
ICT Equipment
562,868.59
Medical Equipment
108,246.02
Office Equipment
492,725.04
Other Machinery Equipment
Depreciation - Transportation Equipment 954,711.60
7,485.48
Books
1,266.66
Equipment
Total Depreciation 4,264,105.73
Total Non-Cash Expenses (Note 20) 4,264,105.73
Current Operating Expenses 586,376,229.28
Surplus (Deficit) from Current

(581,744,673.92)
Operations
Surplus/(Deficit) from Current Operations

Financial Assitance/Subsidy from LGUs, GOCCs
Subsidy from National Government 845,273,357.00
Subsidy from Other NGA 3,720,000.00
Subsidy from Central Office 224,347,866.84
Total Financial Assitance/Subsidy from
1,073,341,223.84
LGUs, GOCCs
Page 5 of 6
LESS: Financial Assitance/Subsidy TO
LGUs, GOCCs, NGOs/POs
Financial Assistance to NGAs 319,740.00
398,979,746.00
Units
Financial Assistance to NGOs/POs 1,670,542.48
Subsidy to Operating Units 69,126,638.55
Subsidies - Others 3,800.00
Total Financial Assitance/Subsidy TO
470,100,467.03
Net Financial Assitance/Subsidy from

603,240,756.81
LGUs, GOCCs (Note 21)
Gains
Other Gains 1,204,500.00
Total Gains (Note 22) 1,204,500.00
Losses
Loss on Sale of Assets 38,938.89
Total Losses 38,938.89
Surplus (Deficit) for the Period 22,661,644.00

Certified Correct :

Accountant III
Page 6 of 6
Detailed Statement of Financial Performance
2019 2018
Revenue
Service and Business Income (Note 16)
Service Income
Permit Fees 148,452.48 210,656.72
Clearance and Certification Fees - 9,400.00
Licensing Fees 919,700.00 1,285,200.00
Total Service Income 1,068,152.48 1,505,256.72
Business Income
Examination Fees 12,250.00 31,850.00
Income from Hostels/Dormitories and
74,950.00 60,100.00
Other Like Facilities
Interest Income - Interest Income on NG
80.37 74.38
Deposits
Total Business Income 87,280.37 92,024.38
Shares, Grants and Donations (Note 17)

Grants and Donations
Income from Grants and Donations in Cash 1,345,739.59 1,697,485.88
Income from Grants and Donations in Kind 692,480.00 460,271.00
Total Shares, Grants and Doantions 2,038,219.59 2,157,756.88
Other Non-Operating Income (Note 22)

Sale of Unserviceable Property 2,500.00 -
Miscellaneous Income 1,435,402.92 1,321,342.09
Total Miscellaneous Income 1,437,902.92 1,321,342.09
Total Revenue 4,631,555.36 5,076,380.07
Personnel Services
Salaries and Wages
Salaries and Wages - Regular 69,820,427.74 65,033,232.12
Salaries and Wages - Casual/Contractual 112,841,892.62 9,209,019.82
Total Salaries and Wages 182,662,320.36 74,242,251.94
Other Compensation
10,501,104.49 3,446,454.54
(PERA)
Page 1 of 6
Representation Allowance (RA) 706,800.00 667,200.00
Transportation Allowance (TA) 390,000.00 390,000.00
Clothing/Uniform Allowance 840,000.00 786,000.00
Subsistence Allowance 5,397,497.25 1,820,025.00
Laundry Allowance 752,368.76 238,355.73
Honoraria- Civilian 1,329,500.00 2,614,500.00
Hazard Pay 34,289,653.61 11,415,194.23
Longevity Pay 6,349,875.00 5,988,899.01
Overtime and Night Pay - Overtime Pay 129,345.47 104,275.07
Year End Bonus - Bonus - Civilian 7,146,573.20 6,180,048.80
Cash Gift - Civilian 2,393,750.00 717,250.00
Other Bonuses and Allowances 13,378,593.00 14,656,833.54
Total Other Compensation 83,605,060.78 49,025,035.92
Personnel Benefit Contributions

Retirement and Life Insurance Premiums 21,772,529.71 8,926,310.66
Pag-IBIG Contributions 454,700.00 172,600.00
PhilHealth Contributions 2,039,554.33 769,090.22
554,400.00 176,300.00
Premiums
Total Personnel Benefit Contributions 24,821,184.04 10,044,300.88
Other Personnel Benefits

Terminal Leave Benefits 4,333,851.06 2,811,544.32
Other Personnel Benefits 7,640,500.00 65,000.00
Total Other Personnel Benefits 11,974,351.06 2,876,544.32
Total Personnel Services (Note 18) 303,062,916.24 136,188,133.06
Maintenance and Other Operating Expenses

Traveling Expenses
Traveling Expenses - Local 11,708,560.01 9,114,327.22
Traveling Expenses - Foreign 5,000.00 -
Total Travelling Expenses 11,713,560.01 9,114,327.22
Training and Scholarship Expenses

Training Expenses 28,300,004.80 27,549,348.92
Scholarship Grants/Expenses 2,417,542.50 1,254,451.75
Total Training Expenses 30,717,547.30 28,803,800.67
Supplies and Materials Expenses

Office Supplies Expenses 5,543,108.31 5,802,687.10
Accountable Forms Expenses 27,200.00 16,800.00
Drugs and Medicines Expenses 7,342,048.45 11,187,836.65
10,933,673.48 13,567,701.49
Expenses
Fuel, Oil and Lubricants Expenses 1,693,745.46 1,877,066.74
706,953.52
Expenses
Page 2 of 6
2,560,883.25 1,408,443.34
Equipment Expenses
616,919.80 394,363.88
Books Expenses
Other Supplies and Materials Expenses 8,361,002.17 14,570,366.22
Total Supplies and Materials Expenses 37,785,534.44 48,825,265.42
Utility Expenses
Water Expenses 200,138.80 340,852.30
Electricity Expenses 1,164,679.35 1,280,047.32
Total Utility Expenses 1,364,818.15 1,620,899.62
Communication Expenses
Postage and Courier Services 141,349.08 121,255.22
Telephone Expenses 1,863,323.84 1,766,153.99
Internet Subscription Expenses 991,700.67 1,057,453.53
43,024.89 41,723.51
Expenses
Total Communication Expenses 3,039,398.48 2,986,586.25
Survey, Research, Exploration and Development Expenses

Expenses - Research, Exploration and 10,000.00 -
Total Survey, Research, Exploration and
10,000.00 -
Confidential, Intelligence and Extraordinary Expenses

Extraordinary and Miscellaneous Expenses 117,600.00 117,600.00
Total Confidential, Intelligence and
117,600.00 117,600.00
Extraordinary Expenses
Professional Services
Consultancy Services 409,000.00 550,000.00
Other Professional Services 135,982,483.38 313,712,400.91
Total Professional Services 136,457,558.43 314,262,400.91
General Services
Janitorial Services 681,016.38 696,348.00
Security Services 1,876,313.57 1,710,459.22
Total General Services 2,557,329.95 2,406,807.22
Repairs and Maintenance

688,602.39 2,608,056.68
Other Structures
165,283.33 167,088.00
- 144,700.00
Equipment - Communication Equipment
Page 3 of 6
1,980,236.06 1,899,408.69
Equipment - Other Machinery and 4,850.00 17,650.00
Equipment
Expendable Machinery and Equipment - 27,806.67 9,830.00
Office Equipment
Total Repairs and Maintenance 2,866,778.45 4,846,733.37
Taxes, Insurance Premiums and Other Fees

Taxes, Duties and Licenses - 15,150.00
Fidelity Bond Premiums 165,937.50 203,812.50
Insurance Expenses 393,632.68 799,202.08
Total Taxes, Insurance Premiums and
559,570.18 1,018,164.58
Other Fees
Other Maintenance and Operating Expenses

Advertising Expenses 13,848,659.18 17,147,852.28
Printing and Publication Expenses 4,340,825.55 1,043,978.40
Representation Expenses 16,975,942.69 18,860,367.44
Transportation and Delivery Expenses 8,295.00 -
Rent/Lease Expenses - Buildings and
2,075,713.01 1,349,086.96
Structure
Rent/Lease Expenses - Office Equipment 402,609.00 199,700.00
Rent/Lease Expenses - Rents - ICT
770,458.34 99,600.00
Rent/Lease Expenses - Motor Vehicles 854,000.00 816,900.00
Subscription Expenses 23,094.00 41,570.00
Donations 7,791,584.89 2,930,202.04
Other Maintenance and Operating Expenses 4,768,330.26 8,203,546.33
Total Other Maintenance and Operating
51,859,511.92 50,692,803.45
Expenses
Total MOOE (Note 19) 279,049,207.31 464,695,388.71
Non-Cash Expenses
Depreciation
327,326.35 218,661.48
34,375.20 34,375.20
Structures - Other Stucture
163,007.64 163,007.64
1,612,093.15 967,698.05
ICT Equipment
Page 4 of 6
562,868.59 514,994.62
Medical Equipment
108,246.02 109,623.62
Office Equipment
492,725.04 458,805.75
Other Machinery Equipment
Depreciation - Transportation Equipment 954,711.60 2,084,533.08
7,485.48 7,485.48
Books
1,266.66 7,599.96
Equipment
Total Depreciation 4,264,105.73 4,566,784.88
Total Non-Cash Expenses (Note 20) 4,264,105.73 4,566,784.88
Current Operating Expenses 586,376,229.28 605,450,306.65
Surplus (Deficit) from Current

(581,744,673.92) (600,373,926.58)
Operations
Surplus/(Deficit) from Current Operations

Financial Assitance/Subsidy from LGUs, GOCCs
Subsidy from National Government 845,273,357.00 868,069,560.98
Subsidy from Central Office 224,347,866.84 265,246,006.15
Total Financial Assitance/Subsidy from
1,073,341,223.84 1,133,315,567.13
LGUs, GOCCs
LESS: Financial Assitance/Subsidy TO

Financial Assistance to NGAs 319,740.00 279,043.89
398,979,746.00 387,214,846.31
Units
Financial Assistance to NGOs/POs 1,670,542.48 2,350,000.00
Subsidy to Operating Units 69,126,638.55 29,005,778.29
Subsidies - Others 3,800.00 14,553,888.83
Total Financial Assitance/Subsidy TO
470,100,467.03 433,403,557.32
Net Financial Assitance/Subsidy from

603,240,756.81 699,912,009.81
LGUs, GOCCs (Note 21)
Gains
Other Gains 1,204,500.00 2,395,500.00
Total Gains (Note 22) 1,204,500.00 2,395,500.00
Losses
Loss on Sale of Assets 38,938.89 -
Page 5 of 6
Total Losses 38,938.89 -
Surplus (Deficit) for the Period 22,661,644.00 101,933,583.23

Certified Correct :

Accountant III
Page 6 of 6
Statement of Changes in Net Assets/Equity
2019 2018
Beginning Balance 597,249,203.06 524,885,895.20
Changes in accounting policy - -
Prior Period Adjustments/Unrecorded
(83,225,104.72) (22,934,136.48)
Income and Expenses
Other Adjustments - 8,007.54
Restated balance 514,024,098.34 501,959,766.26
Changes in net assets/equity
Surplus for the period 22,661,644.00 101,933,583.23
Adjustment of net revenue recognized
(3,948,035.17) (4,963,748.87)
directly in net assets/equity
Others (23,175.00) (1,680,397.56)
Total recognized revenue and expense for
18,690,433.83 95,289,436.80
the period
Ending Balance 532,714,532.17 597,249,203.06
Certified Correct :

Accountant III
Page 1 of 1
Condensed Statement of Cash Flows
For the month ended December 31, 2019
Cash Inflows
Collection of Income/Revenues 573,450.00
Cash Outflows
Grant of Cash Advances (624,450.00)
(61,448,181.53)
Cash Provided by (Used in) Operating Activities (47,756,597.21)

Cash Outflows
Purchase of Property, Plant and Equipment -
Payment for First / Final Progress Billing of Contractor for (8,205,339.26)
Total Cash provided by Operating, Investing and

(68,042,038.70)
Financing Activities
Add : Cash Balance, Beginning December 1, 2019 71,829,549.83
Certified Correct :

Accountant III
Page 1 of 1
For the month ended December 31, 2019

Cash Inflows
Collection of Income/Revenues 573,450.00

Collection of Service Income 564,500.00

Cancellation of Checks issued during the year 36,482.50
Collection of untutilized fund transferred to LGU's/NGA's
43,107.34
and other agencies
Deposit of Miscellaneuos Income/Other Income/Other
119,860.00
Business Income
Deposits of Collection from unrecorded interest income
23.98
from bank
Establishment of Cash-TRA for the recording of remittance
4,591,932.66
of tax withheld from compensation and from suppliers
Cash Outflows
Payment for Communication Expenses (235,371.38)
(1,473,441.74)
Expenses
Payment for Utility Expenses and other reimbursements (115,565.33)
Page 1 of 3
(3,698,059.60)
Payment for the Procurement Made to Procurement Service (250.00)
Grant of Cash Advances (624,450.00)

Grant of Cash Advance (624,450.00)

(61,448,181.53)
(61,448,181.53)

(3,948,035.17)
Payment for Accounts Payable/ prior years payables (16,875.43)
(222,980.00)
Equipment
(4,465.00)
(9,500.00)
Expenses
(19,600.00)
(365,951.33)
Reimbursement of Utility expenses, communication
(136,783.08)
expenses and other MOOE
Remittance of Authorized Deduction Withheld on
(23,469,295.59)
Employees (Employee Share) and mandatory deductions
Page 2 of 3
To record payment for lease (438,647.77)
(13,376,262.18)
Cash Provided by (Used in) Operating Activities (47,756,597.21)

Cash Outflow
Purchase of Property, Plant and Equipment -
Payment for First / Final Progress Billing of Contractor (8,205,339.26)
Total Cash provided by Operating, Investing and Financing (68,042,038.70)

Add : Cash Balance, Beginning December 1, 2019 71,829,549.83
Certified Correct :
Accountant III
Page 3 of 3
Condensed Statement of Cash Flows
For The Period January 1 - December 31, 2019

Cash Inflows
Cash Outflows
Payment of Salaries and Wages , Allowances, Bonus and Other
(217,290,045.20)
Compensation/Benefits

Cash Outflows
Payment for First / Final Progress Billing of Contractor for (103,828,846.55)
Total Cash provided by Operating, Investing and Financing

540,067.16
Activities
Certified Correct :

Accountant III
Page 1 of 1
DOH-CENTER FOR HEALTH DEVELOPMENT-CORDILLERA
ADMINISTRATIVE REGION
For the period January 1 - December 31, 2019

Cash Inflows

Collection of miscellaneous income 1,335,817.80
Collection of Service Income 1,070,652.48
Receipt of Shares, Grants and Donations and Other Income 1,345,739.54

Cancellation of Checks issued during the year 2,243,933.58
Cancellation of check(s) issued prior year 2,496.60
Collection of untutilized fund transferred to LGU's/NGA's and
805,272.00
other agencies
Deposits of Collection from unrecorded interest income from
96.16
bank
Establishment of Cash-TRA for the recording of remittance of
36,075,801.47
tax withheld from compensation and from suppliers
Cash Outflows
Payment for Communication Expenses (2,510,342.99)
(11,084,809.76)
Expenses
Payment for Utility Expenses and other reimbursements (1,329,270.68)
Page 1 of 3
(9,740,101.69)
Payment for the Procurement Made to Procurement Service (1,401,439.17)

Grant of Cash Advance (4,294,712.00)
Grant of Cash Advance for travel (82,126.00)

(217,290,045.20)
(217,290,045.20)
Other Compensation/Benefits thru Bank
Grant of Financial Assistance / Subsidy (222,371.48)


(3,948,035.17)
Payment for Accounts Payable/ prior years payables (45,899,954.67)
Payment for Repairs and Maintenance - Buildings and Other
(595,564.74)
Structures
Payment for Repairs and Maintenance - Machineries and
(77,262.50)
Equipment
(1,195,122.70)
Equipment
(4,465.00)
(9,500.00)
Expenses
(117,600.00)
(7,093,010.69)
Refund of Performance Bond to Contractor (59,547.35)
Page 2 of 3
Reimbursement of Utility expenses, communication expenses
(1,036,836.25)
and other MOOE
Remittance of Authorized Deduction Withheld on Employees
(62,064,908.88)
(Employee Share) and mandatory deductions
Remittance of Taxes Withheld from Suppliers, Contractors
(217,115.61)
and Other Creditors
Reversing entry for the unreleased check at year-end (5,863.60)
To record payment for lease (3,318,501.42)
To record adjustment for unutilized funds/ NCA (755,918.46)
(63,882,592.58)

Cash Outflows
Payment for First / Final Progress Billing of Contractor for
(103,828,846.55)
Total Cash provided by Operating, Investing and Financing 540,067.16

Certified Correct :
Accountant III
Page 3 of 3
DOH-CORDILLERA ADMINISTRATIVE REGIONAL OFFICE
For The Year Ended December 31, 2019
CASH FLOWS FROM OPERATING 2019 2018

Cash Inflows
Receipt of Notice of Cash Allocation (NCA) 810,065,901.41 831,796,686.68
Collection of Income/Revenues 3,839,409.82 5,894,839.81
Receipt of Trust Liabilities - 81,159.55
Other Receipts 39,323,545.19 39,267,062.78
Total Cash Inflows 853,228,856.42 877,039,748.82
Cash Outflows
Payment of Expenses (48,661,724.94) (57,473,445.77)
Purchase of Inventories (11,141,540.86) (7,526,575.97)
Grant of Cash Advances (4,376,838.00) (2,897,730.00)
Payment of Salaries and Wages , Allowances, (217,290,045.20) (85,732,243.81)
Grant of Financial Assistance / Subsidy (222,371.48) (8,110,623.78)
Other Disbursements (437,318,153.95) (662,174,259.56)
Total Cash Outflows (719,010,674.43) (823,914,878.89)
Net Cash Provided by (Used in) Operating 134,218,181.99 53,124,869.93

Cash Inflows
- -
Total Cash Inflows - -
Cash Outflows
Purchase of Property, Plant and Equipment (11,550,279.65) -
Payment for Mobilization Fee to Contractors (18,298,988.63) (18,497,337.70)
Payment for First / Final Progress Billing of
(68,929,066.55)
Contractor for Construction of Agency Assets (103,828,846.55)
-
Total Cash Outflows (133,678,114.83) (87,426,404.25)
Cash Provided by (Used in) Investing

(133,678,114.83) (87,426,404.25)
Activities
Page 1 of 2
Total Cash provided by Operating, Investing 540,067.16 (34,301,534.32)
Add : Cash Balance, Beginning January 1 3,247,443.97 37,548,978.29
Cash Balance, Ending December 31 3,787,511.13 3,247,443.97
Certified Correct :

Accountant III, Accounting Division - FSD
Page 2 of 2

Financial Statement 2019

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Financial Statement 2019

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DEPARTMENT OF HEALTH – CENTER FOR HEALTH DEVELOPMENT

Cordillera Administrative Region

1. General Information/Agency Profile

DOH – CAR Office is a regional office of the Department of Health established on

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

3. Summary of Significant Accounting Policies

3.1 Basis of accounting

After initial recognition, inventory is measured at the weighted average cost.

Inventories are recognized as an expense when deployed for utilization or

3.4 Property, Plant and Equipment

An item is recognized as property, plant, and equipment (PPE) if it meets the

The characteristics of PPE are as follows:

An item of PPE is recognized as an asset if:

• It is probable that future economic benefits or service potential associated

An item recognized as property, plant, and equipment is measured at cost.

A PPE acquired through non-exchange transaction is measured at its fair value as at

Cost includes the following:

• expenditure that is directly attributable to the acquisition of the items; and

Measurement After Recognition

The depreciation charge for each period is recognized as expense unless it is

Initial Recognition of Depreciation

An asset’s carrying amount is written down to its recoverable amount, or recoverable

The expense relating to any provision is presented in the statement of financial

3.6 Changes in accounting policies and estimates

3.7 Revenue from non-exchange transactions

Recognition and Measurement of Assets from Non-Exchange Transactions

An inflow of resources from a non-exchange transaction, other than services in-kind,

• It is probable that the future economic benefits or service potential associated

• The fair value of the asset can be measured reliably.

Recognition Revenue from Non-Exchange Transactions

An inflow of resources from a non-exchange transaction recognized as an asset is

As DOH- CAR Office satisfies a present obligation recognized as a liability in

Measurement of Revenue from Non-Exchange Transactions

Revenue from non-exchange transactions is measured at the amount of the increase

Measurement of Liabilities on Initial Recognition from Non-Exchange Transactions

The amount recognized as a liability in a non-exchange transaction is the best

Fees and fines not related to taxes

Gifts and Donations

Transfers from other government entities

3.8 Revenue from Exchange transactions

Revenue shall be measured at the fair value of the consideration received or

3.10 Employee benefits

3.11 Measurement uncertainty

The preparation of financial statements in conformity with PPSAS requires

5. Prior Period Adjustments

6. Cash and Cash Equivalents

7.1 Loans and Receivables

The agency does not maintain this account.

7.2 Inter-Agency Receivables

a. Department of Education for the implementation of National Philhealth

7.3 Intra-Agency Receivables

Due from Operating Units is distributed to retained hospitals as follows:

Name of Operating Unit 2019 2018

7.4 Other Receivables

Receivables-Disallowances/ charges amounting to P 1,052,899.34 of DOH-CHD-CAR

Inventory Held for Consumption

Semi-Expendable Machinery and Equipment

Semi-Expendable Furniture, Fixtures and Books

The reconciliation of Inventory Accounts of Accounting Section and Logistics Management

The details for each PPE accounts are provided as follows:

DOH - CENTER FOR HEALTH DEVELOPMENT - CORDILLERA ADMINISTRATIVE REGIONAL OFFICE

DEPARTMENT OF HEALTH - CENTER FOR HEALTH DEVELOPMENT - CORDILLERA ADMINISTRATIVE REGION

16 Service and Business Income