National Capital Region SEMINAR- WORKSHOP ON THE CY 2010 - 2011 RECONCILIATION, EVALUATION OF ACCOUNTING / BUDGETARY REPORTS AND PREPARATION AND SUBMISSION OF CY 2011 MID-YEAR FINANCIAL REPORTS Development Academy of the Philippines, Tagaytay City July 6 to 9, 2011 DepEd NCR ( Regional Office, Division Offices and High Schools ) COA BIR DBM DepED Central Office Other Oversight agencies https://ncrbudgetacctg.wordpress.com

Remaining teacher’s salary bank accounts as of May 31, 2011 Account Number  Account Name  Purpose PVB - CRAME 00301-001051-5 DEPED - NCR SALARY ACCOUNT CFC (Secondary), CA for PLI's ( Secondary) , Some ATM's LBP - Congressional 0692-1018-47 DEPED - NCR Teachers Salary ATM (Teachers Salary), CA for GLI's and PLIs ( Elementary) 0692-1023-39/000-205-801-553 DEPED NCR - CFC CLEARING ACCOUNT CFC ( ELEMENTARY Teachers Salary), OAA checks Note: Other teacher’s salary account such as PVB#00301-000909-2, PVB 00301-001052-4, LBP 0692-1019-87, LBP#0692-1022-90 were all closed as of February 28, 2011. LBP#0692-1023-39 will be used as an account for deposit and payment of over and above allowance (OAA).

Due from Operating Units = Due to Regional Office As of December 31, 2010, Due from Operating Units had been closed to Subsidy to/from Operating Units and Prior year’s adjustment based on the submitted schedules and reconciliation statement and after determining that the amount of excess deposit by some Operating Units is sufficient enough to cover the balance of other operating units with under remittances. OR Due from Operating Units = Due to Regional Office DocumentationS: 1. RECONCILIATION STATEMENTS – DUE TO RO 2. COPY OF RO – SL AS OF DECEMBER 31, 2011 3. JOURNAL ENTRY VOUCHERS FOR THE RECLASSIFICATIONS 4. YOUR SL

To reclassify balance of Due from Operating Units ( RO) / Due to Regional Office ( Ous) RO Books Due from operating Units 415,358,267.17 Subsidy from Operating Units 395,498,831.70 Prior years adjustment 19,859,435.47 OUs Books Subsidy to Regional Office Prior years adjustments Due to Regional Office To reclassify excess deposits as of December 31, 2010 or To reclassify deficit as of December 31, 2010

Schedule of Due from Operating Units ( before it was closed to Subsidy to / from Operating Units and Prior years adjustments ) DIVISION BALANCES (include PYs balances) over / (under) Current ( Subsidy to / from Operating Units) Prior years TOTAL 1. MAKATI 3,166,195.14 (150,000.00) 3,316,195.14 2. LAS PINAS 35,001,702.93 4,246,651.79 30,755,051.14 3. MUNTINLUPA 2,015,742.52 1,868,518.98 147,223.54 4. PARANAQUE (7,151,441.10) (3,872,557.83) (3,278,883.27) 5. MARIKINA 12,391,722.49 12,241,722.49 150,000.00 6. CALOOCAN (1,260,202.96) 3,747,751.76 (5,007,954.72) 7. MANDALUYONG (14,751,006.87) (11,062,690.68) (3,688,316.19) 8. PASAY 322,527.00 (250,072.41) 572,599.41 9. MALABON AND NAVOTAS (4,546,723.63) (2,917,843.39) (1,628,880.24) 10. VAL (37,442,827.44) (36,501,018.02) (941,809.42) 11. TAGUIG AND PATEROS 27,938,563.34 27,860,730.13 77,833.21 12. PASIG AND SAN JUAN 7,629,403.27 11,300,909.10 (3,671,505.83) 13. QUEZON CITY 37,542,898.17 34,485,015.47 3,057,882.70 14. MANILA 354,501,714.31 - 415,358,267.17 395,498,831.70 19,859,435.47

Audited ( Earmarked) Accounts payable as of December 31, 2010 Due to Officers and Employees 241,296,476.38 Due to GSIS 243,885,821.71 Due to PAG-IBIG 29,322,993.90 Due to PHILHEALTH 22,156,112.64 Due to Central Office 417,470,484.42 Other Payables 335,041,984.63 TOTAL 1,289,173,873.68

Due to Central Office Division of UNREMITTED PY PS OBLIGATION ( PS GS, Over and Above etc) Excess PEI Fund Others ( CMP's) Total Regional Office 309,757,975.27 634,000.00 1,835,820.55 312,227,795.82 Quezon City 18,719,071.81   Mandaluyong City 8,937,436.48 Marikina City 0.00 Caloocan City 16,867,558.57 902,000.00 17,769,558.57 Makati City Malabon 238,666.23 773,000.00 534,333.77 Navotas Valenzuela City 8,619,308.45 Paranaque City 38,111,997.39 Taguig/Pateros 2,781,708.26 78,000.00 2,859,708.26 Manila Pasig/San Juan 4,262,425.04 1,793,000.00 6,055,425.04 Las Pinas City 210,400.00 20,000.00 230,400.00 Muntinlupa 3,128,448.83 277,000.00 3,405,448.83 Pasay City Total>>>> 410,947,263.87 4,667,400.00 1,855,820.55 417,470,484.42

Schedule of Due from Operating Units as of ( over ) / under Division Offices As of May 31, 2011 As of March 31, 2011 PASIG (7,564,516.97) (1,948,686.60) Makati 383,773.55 5,401,955.43 San Juan - Marikina (1,993,098.67) (1,092,581.49) Caloocan 2,398,110.33 308,827.55 Pasay (663,915.86) (47,877.09) Manda 725,542.52 16,419,463.51 QC 723,067.47 12,351,521.17 Manila 5,122,212.70 5,248,500.92 VAL 816,494.06 3,221,944.53 Munti 75,281.99 (668,455.68) TAPAT (1,177,150.37) 4,234,425.55 LAS P 1,016,826.50 1,242,675.42 PRQ (959,563.95) (257,662.71) MALABON 1,018,086.20 2,100,659.51 NAVOTAS 433,358.37   TOTAL 354,507.87 46,514,710.02

TOTAL 54,907,172.33 Unaccounted deposits as of May 31, 2011 LBP#0692-1018-47 39,616,308.80 LBP#0692-1023-39 497,263.85 PVB#00301-001051-5 14,793,599.68 TOTAL 54,907,172.33

Account Name December 31, 2010 December 31, 2009 Due from Officers and Employees 16,519,127.69 10,815,256.77 Due from National Treasury 15,545,464.10 29,003,256.17 Due from NGAS 1,282,208.86 6,359,759.01 Due from GOCC's 1,508,762.15 1,246,118.97 Due from Operating Units 37,688,353.03 492,862,703.14 Advances to Officers and Employees 45,978,050.75 51,384,157.76 Other Receivables 117,293.10 279,321.86 TOTAL 118,639,259.68 591,950,573.68

DepED - NCR CONSOLIDATED SCHEDULE OF CASH ADVANCES As of December 31, 2010 Payroll Fund Due from Operating Units Advances to officers and Employees No. Division of CY 2011 CY 2010   Regional Office 95,879.00 255,487.00 1 Quezon City 199,506.92 13,883,583.53 9,404,575.62 2 Mandaluyong City 4,592,072.54 1,219,491.27 4,320,085.10 6,405,259.59 12,794,028.44 3 Marikina City 730,000.00 2,162,269.29 256,814.00 4 Caloocan City 15,444,417.50 15,158,356.77 8,872,528.73 5,662,082.42 2,464,879.75 1,386,810.57 5 Makati City 626,268.72 585,892.27 6 Malabon 72,856.00 1,462,383.09 209,250.20 338,311.03 294,131.75 49,433.80 Navotas 889,960.97 7 Valenzuela City 5,964,847.64 389,915.62 2,674,202.89 3,959,074.47 8 Paranaque City 10,643,783.59 7,511,557.18 9,791,779.84 5,868,823.43 8,511,399.01 7,948,208.42 9 Taguig/Pateros 2,500,000.00 4,411,667.39 8,213,944.72 918,077.94 4,161,974.43 10 Manila 3,265,968.55 534,760.86 103,860.00 11 Pasig/San Juan 1,223,607.17 1,441,765.76 8,107,861.49 5,476,349.37 12 Las Pinas City 0.00 1,759,441.26 3,506,311.68 1,088,704.37 980,035.01 13 Muntinlupa 792,306.78 3,085,399.87 4,759,436.65 1,452,587.34 259,134.63 1,613,592.51 14 Pasay City 700,248.10 119,391.88 2,531,296.11 2,664,835.85 Total>>>> 40,164,139.32 35,130,645.77 37,688,353.03 28,427,421.05 45,978,050.75 51,384,157.76

COA CIRCULAR No. 2006-001 11/9/06 Transactions Appropriate Account Account Description 1. Cash Advance for payroll recorded as CASH DISBURSING OFFICERS Payroll Fund ( Code 106) Cash Advances to disbursing officers for salaries and wages and other benefits of officers and employees 2. Cash Advance for Special Purpose / Time bound undertaking recorded as CASH – DISBURSING OFFICERS or as DUE FROM OFFICERS AND EMPLOYEES Advances to Officers and Employees ( Code 148) Cash advances granted for travel and for special purpose / time bound undertaking 3. Fund transfer to Field Offices Subsidy to Operating Units ( 873) or Due from Operating Units (143) Fund transfer to field offices covering budgetary requirements for current operating expenses ( MOOE)

Total Unliquidated Cash Advance 06.30.2011 Republic of the Philippines   Department of Education - NCR CONSOLIDATED STATEMENT OF CASH ADVANCES As of December 31, 2011 Sample format Regional Office CODE Particulars Cash Advance 12.31.10 Adjustments Liquidation Balance 06.30.2011 % of Liquidation to CA Cash Advance for CY 2011 Balance Total Unliquidated Cash Advance 06.30.2011 1 2 3 4 5 6=4-5 7=5/4 8 9 10=8-9 11=9/8 12=6+10 102 126,950.56 80,092.49 46,858.07 63% 192,287,923.50 192,273,242.96 14,680.54 100% 61,538.61 106 35,130,645.77 23,275,823.19 11,854,822.58 66% 320,451,496.08 289,881,005.29 30,570,490.79 90% 42,425,313.37 123 10,815,256.77 (2,017,685.33) - 12,832,942.10 0% 148 51,384,157.76 33,908,778.60 17,475,379.16 90,087,433.80 43,941,028.86 46,146,404.94 49% 63,621,784.10 GRAND TOTAL 97,457,010.86 57,264,694.28 42,210,001.91 59% 602,826,853.38 526,095,277.11 76,731,576.27 87% 118,941,578.18

Account Name December 31, 2010 December 31, 2009 Office Supplies Inventory 39,950,356.90 32,957,852.48 Accountable Forms Inventory 273,111.25 2,029,024.41 Textbooks and Instructional Materials Inventory 33,682,863.03 53,555,455.24 Other Supplies Inventory 20,417,569.31 37,146,169.55 TOTAL 94,323,900.49 125,688,501.60

Office Supplies Inventory Total>>>> DepED - NCR CONSOLIDATED SCHEDULE OF INVENTORIES As of December 31, 2010 No. Division of Office Supplies Inventory Textbooks Other Supplies Total   Regional Office 712,158.00 1 Quezon City 9,838,577.17 9,255,731.55 4,368,175.90 23,462,484.62 2 Mandaluyong City 147,585.91 45,255.00 303,538.47 496,379.38 3 Marikina City 1,592,301.56 913,234.76 2,505,536.32 4 Caloocan City 1,409,729.77 2,347,431.15 3,757,160.92 5 Makati City 561,271.85 1,117,158.50 1,678,430.35 6 Malabon 329,375.48 21,305.70 350,681.18 Navotas 101,953.25 88,681.14 190,634.39 7 Valenzuela City 9,240,911.14 116,424.00 9,357,335.14 8 Paranaque City 788,537.77 644,068.50 1,000,177.00 2,432,783.27 9 Taguig/Pateros 59,264.00 10 Manila 8,285,708.98 19,804,172.06 1,202,649.52 29,292,530.56 11 Pasig/San Juan 20,537.78 12 Las Pinas City 1,201,845.50 513,533.77 511,839.11 2,227,218.38 13 Muntinlupa 1,619,900.56 3,225,678.15 7,213,898.40 12,059,477.11 14 Pasay City 4,040,698.18 78,000.00 1,329,479.66 5,448,177.84 Total>>>> 39,950,356.90 33,682,863.03 20,417,569.31 94,050,789.24

Review of Some PPE Items Classification OFFICE EQUIPMENT Typewriter Electric Fan Calculator Duplicating Machine Airconditioner Binding Machine IT Equipment and Software IT Equipment Computer Set Printer Scanner AVR / UPS SERVER HUB Software Operating System Application Software Customized Software DATABASE / INFOBASE

Review of Some PPE Items Classification FURNITURE AND FIXTURES Tables Chairs Cabinet Steel Cabinet Wooden / Divider Safety Vault Board Cabinet Plastic COMMUNICATION EQUIPMENT AUDIO VISUAL EQUIPMENT Video Cassette Recorder Video Cassette Rewinder Video TV Monitor Audio Viewer Surveillance System Video Camera Video CD Player Overhead Projector LCD Projector Slide Projector Projector Screen TV Set Video Projector Amplifier Ordinary Camera Tripod Holder Camera Adapter TELEPHONE TELEGRAPH RADIO EQUIPMENT SOUND SYSTEM

Review of Some PPE Items Classification MEDICAL, DENTAL AND LAB EQUIPMENT Medical Equipment Table Cabinet Tank Bed Stool Wheelchair DENTAL EQUIPMENT Dental Chair Scaler LABORATORY EQUIPMENT OTHER PPE Generator Decollator Refrigerator Bundy Clock Push Cart Fire Extinguisher Vacuum Cleaner Ladder Shredder Collator Laminating machine Printing Camera Sewing Machine

NCA Unutilized for deposit to BTr in JAN 2011 BALANCE ( reverted NCA) NCA RECEIVED NCA UTILIZED NCA Unutilized for deposit to BTr in JAN 2011 BALANCE ( reverted NCA) Regional Office Proper   PS 40,715,360.00 40,541,582.17 173,777.83 MOOE 24,408,350.00 - AP/TL/RG/Others 211,178,181.20 193,961,770.72 17,216,410.48 Subtotal 276,301,891.20 258,911,702.89 17,390,188.31 Operating Units 1. Manila 3,386,110,797.20 3,228,161,330.11 121,840,746.82 36,108,720.27 142,520,042.89 139,967,122.77 2,552,920.12 147,831,222.55 3,676,462,062.64 3,515,959,675.43 38,661,640.39 Note: Please insert additional column for NTA received and NTA utilized, if there is any.

Analysis of Subsidy Income from National Govt As of December 31, 2010 DepEd NCR Analysis of Subsidy Income from National Govt As of December 31, 2010 Total NCA Received for Current Operations XXX Total NCA Received for PYs Obligations XXX Total NCA Received XXX ADD: Rem of Taxes Withheld thru TRA XXX NTA Received for Current Operations XXX NTA Received for PYs Obligations XXX XXX TOTAL XXX Less: Reversion of Unutilized NCA XXX Balance XXX Note: NCA received should be net of reverted NCA but was recovered during the year. 20

CONSOLIDATED STATEMENT OF CASH FLOWS As of December 31, 2010 DIVISION OF PASAY CITY CONSOLIDATED STATEMENT OF CASH FLOWS As of December 31, 2010 CASH FLOW FROM OPERATING ACTIVITIES: CASH INFLOWS: Receipt of NCA XX Receipt of NTA NTA from NCR XX NTA from CO XX Receipt of funding checks from NCR XX Collection of Income and Revenues XX Receipt of refunds of cash advances and overpayment of expenses XX Receipt of performance / Guaranty Deposits Payable XX TOTAL CASH INFLOWS XXX CASH OUTFLOWS: Cash Payment of operating expenses XX Cash payment of payables incurred in operations XX Fund transfer to NCR for Net Pay XX Fund transfer to NCR for PLI’s and GLI’s (RPSU Generated payroll) XX Fund transfer to DO for Provident Fund XX Fund transfer to CO for PLI’s and GLI’s (IBM generated payroll) XX Cash purchase of inventories XX Cash purchase of PPE XX Granting of cash advances/petty cash fund XX Remittance of GSIS/Pag-Ibig/Philhealth Payable XX Reversion of Unused NCA XX TOTAL CASH OUTFLOWS XXX CASH PROVIDED BY OPERATING ACTIVITIES XX Add: Cash Balance, Beginning January 1, 2009 XX CASH, BALANCE, ENDING JUNE 30, 2009 XXX 21

Due to Officeras and Employees Total>>>> No. Division of Due to Officeras and Employees Due to BIR   Regional Office 143,133,252.41 49,351.06 1 Quezon City (206,679.43) 11,488,569.61 2 Mandaluyong City 53,924.97 553,683.13 3 Marikina City 0.00 258,072.32 4 Caloocan City 1,899,332.95 2,607,269.81 5 Makati City 6 Malabon 34,540,835.91 2,344,551.42 Navotas 524,921.05 7 Valenzuela City 5,964,846.64 229,945.84 8 Paranaque City 9 Taguig/Pateros 189,000.00 314,375.26 10 Manila 51,899,953.43 894,840.33 11 Pasig/San Juan 140,712.92 (2,912,602.23) 12 Las Pinas City 18,063.82 3,989.63 13 Muntinlupa 2,309,394.76 54,948.33 14 Pasay City 1,353,838.00 476,647.75 Total>>>> 241,296,476.38 16,888,563.31

Total>>>> DepED - NCR CONSOLIDATED SCHEDULE DUE TO OFFICERS AND EMPLOYEES As of December 31, 2010 No. Division of CY 2009 CY 2010 Increase / Decrease   Regional Office 171,614,717.94 143,133,252.41 (28,481,465.53) 1 Quezon City 474,266.90 (206,679.43) (680,946.33) 2 Mandaluyong City 83.00 53,924.97 53,841.97 3 Marikina City - 4 Caloocan City (3,608,174.38) 1,899,332.95 5,507,507.33 5 Makati City 6 Malabon 2,756,809.40 34,540,835.91 31,784,026.51 Navotas 7 Valenzuela City 439,156.62 5,964,846.64 5,525,690.02 8 Paranaque City 309,831.62 (309,831.62) 9 Taguig/Pateros 189,000.00 10 Manila 16,256,502.09 51,899,953.43 35,643,451.34 11 Pasig/San Juan 592,313.74 140,712.92 (451,600.82) 12 Las Pinas City 2,914,368.37 18,063.82 (2,896,304.55) 13 Muntinlupa 3,147,380.70 2,309,394.76 (837,985.94) 14 Pasay City 1,353,838.00 Total>>>> 194,897,256.00 241,296,476.38 46,399,220.38

Income from Grants and Donations Total>>>> DepED - NCR CONSOLIDATED SCHEDULE OF INCOME As of December 31, 2010 No. Division of Other Service Income Other Business Income Income from Grants and Donations Interest Income Miscellaneous Income Total   Regional Office 150,000.00 82,095.00 232,095.00 1 Quezon City 1,159,233.50 80,400.00 247,024.00 1,486,657.50 2 Mandaluyong City 18,925.43 117,000.00 2,416.00 138,341.43 3 Marikina City 0.00 4 Caloocan City 5 Makati City 211,330.00 47,084.21 258,414.21 6 Malabon 11,536.46 1,920,000.00 831,386.93 2,762,923.39 Navotas 7 Valenzuela City 8 Paranaque City 9 Taguig/Pateros 10 Manila 36,992.08 11 Pasig/San Juan 144,691.51 186,379.95 300,179.00 631,250.46 12 Las Pinas City 16,854.65 13 Muntinlupa 568,365.00 14 Pasay City 6,950.00 1,189.73 8,139.73 Total>>>> 1,334,386.90 3,408,070.73 48,273.94 1,162,921.93 6,140,033.45

Total Income, Regular Agency Books Collected Income 9,937,637.32 Remitted to National Treasury 4,433,224.02 Remitted To AGDB 5,504,413.30   Non-Cash Income Earned 0.00 Current Year's Receivable Total

Prescribed entries for Income from Grants and Donations Agency has the authority to use Agency has no authority to use

YEAR END FINANCIAL REPORTS 1. Pre and Post Closing TB with Mgmnt Resp for FS 2. Detailed Statement of Income and Revenues 3. Detailed Balance Sheet 4. Statement of Government Equity 5. Condensed Statement of Income Expenses 6. Condensed Balance Sheet 7. Statement of Cash Flows (Direct Method) 8. Comparative Financial Statement 9. SAOB 10. Detailed Breakdown of Obligations 11. Detailed Breakdown of Disbursements 12. Report of Income, NG Books 13. Report of Income, RA Books 14. Regional breakdown of Income

Regional breakdown of Expenses Schedule of Accounts Payable Schedule of Cash Advances a. With aging b. % of liquidation Summary of TRA Analysis of GE Account Statement of NCA Received / NCA Utilized Schedule of Reciprocal Accounts 25. Notes to FS

Joint Circular: COA,DBM and DOF e. Submit the above financial reports in accordance with the following reporting deadlines, copy furnished the auditor: Office/Unit Consolidated by Quarterly Year-end Operating Units with books of accounts Regional Office 10 days after each quarter January 10 of each year DepEd Operating Units with books of accounts Division Office DepEd Division Offices 15 days after each quarter January 20 of each year Regional Offices Central Offices 20 days after each quarter January 30 of each year GAS, COA 30 days after each quarter February 14 of each year

V. Monitoring of Quarterly Reports CY 2010 Target Receipt Percent Annex A 796 309 39 Annex B 796 294 37

V. Monitoring of Quarterly Reports Breakdown REGION Target Receipt Percent OSEC A 4 0 0 B 4 0 0 NCR A 60 9 15 B 60 9 15 CAR A 32 16 50 B 32 16 50 Region I A 60 41 68 B 60 40 67

Allotment released Obligation Incurred Unexpended balance Continuing Category Allotment released Obligation Incurred Unexpended balance Continuing Current Total Reverted Extended PS 14,633,775,163.00 14,543,958,485.58 89,816,677.42 MOOE 52,313,405.00 1,059,814,313.00 1,112,127,718.00 1,078,905,419.50 33,222,298.50 356,433.75 32,865,864.75 CO 79,217,578.26 844,289,000.40 923,506,578.66 523,820,643.72 399,685,934.94 4,316,079.47 395,369,855.47 Total Regular 131,530,983.26 16,537,878,476.40 16,669,409,459.66 16,146,684,548.80 522,724,910.86 94,489,190.64 428,235,720.22 Automatic (RLIP) 1,440,291,209.00 1,430,464,549.09 9,826,659.91 Grand Total 17,978,169,685.40 18,109,700,668.66 17,577,149,097.89 532,551,570.77 104,315,850.55

Description Allotment Obligations Unobligated Received Incurred Table I Description Allotment Obligations Unobligated Received Incurred Balance Current Year Prior Year 17,978,169,685.40 17,450,290,627.85 527,879,057.55 131,530,983.26 126,858,470.04 4,672,513.22 Total 18,109,700,668.66 17,577,149,097.89 532,551,570.77

Description NCA RECEIVED Obligations Liquidated (UTILIZED NCA) Unexpended Balance ** Reversion to National Treasury (Unutilized NCA) Unutilized NCAs (Continuing Appropriations) PS 14,967,818,215.54 14,744,311,373.99 223,506,841.55 101,666,094.73 - MOOE 1,012,807,669.93 1,002,459,308.64 10,348,361.29 Others 669,038,722.05 648,889,261.55 20,149,460.50 Subtotal 16,649,664,607.52 16,395,659,944.18 254,004,663.34 132,163,916.52

Thank you ! Have a nice day! ERA 09.25.08