AGING OF CASH ADVANCES

Advances for Operating Expenses

As of December 31, 2015

Department/Agency
IPOPHL

Total

CODE

Unliquidated Cash
Advance

Current Year
Balance

CURRENT
Less than 30
days

31-60 days

61-90 days

91-365 days

Prior Year
Balance

None

PAST DUE
Over 1 year Over 2 years

3 years and
above

AGING OF CASH ADVANCES

Advances for Payroll
As of December 31, 2015

Department/ Agency
IPOPHL

CODE

Unliquidated Cash
Advance

Current Year
Balance

CURRENT
Less than 30
days

31-60 days

61-90 days

91-365 days

Prior Year
Balance

None

PAST DUE
Over 1 year Over 2 years

3 years and
above

AGING OF CASH ADVANCES

Advances to Special Disbursing Officer
As of December 31, 2015

Department/ Agency
IPOPHL

CODE

Unliquidated Cash
Advance
63,088.59

63,088.59

CURRENT

Current Year
Balance

Less than 30
days
63,088.59
###

63,088.59

63,088.59

31-60 days

61-90 days

91-365 days

Prior Year
Balance

PAST DUE
Over 1 year Over 2 years

3 years and
above

AGING OF CASH ADVANCES

Advances to Officers and Employees
As of December 31, 2015

Department/Agency
IPOPHL

CODE

Unliquidated Cash
Advance
15,608.18

15,608.18

CURRENT

Current Year
Balance

Less than 30
days
13,435.28
###

15,608.18

13,435.28

31-60 days

61-90 days

91-365 days

163.27

2,009.63

163.27

2,009.63

Prior Year
Balance

PAST DUE
Over 1 year Over 2 years

3 years and
above

AGING OF PAYABLES
Aging of Accounts Payable
As of December 31, 2015
Amount Due
Department/Agency
IPOPHL

Grand Total

Total

Current
Less than 30 days Less than 90 days
12,886,608.35
12,449,199.96
431,717.39
12,886,608.35
12,449,199.96
431,717.39

Past Due
91-365 days
5,691.00

5,691.00

Over 1 year

Past Due
Over 2 years

Remarks
Over 3 years

AGING OF PAY
Aging of Due to Officers
As of December

Department/Agency
IPOPHL

Grand Total

Total
3,050,185.07
3,050,185.07

Current
Less than 30 days
2,960,977.68

2,960,977.68

AGING OF PAYABLES
Aging of Due to Officers and Employees
As of December 31, 2015
Amount Due
Current
Less than 90 days
20,842.77

20,842.77

91-365 days
68,364.62

68,364.62

Past Due
Over 2 years

Over 1 year

Due

Remarks
Over 3 years

AGING OF PAYABL
Aging of Internal Revenue Allo
As of December 31, 2

A
Department/Agency
IPOPHL

Grand Total

Total

Current
Less than 30 days Less than 90 days
None
-

AGING OF PAYABLES
Internal Revenue Allotment Payable
As of December 31, 2015
Amount Due

ent
91-365 days

Over 1 year

Past Due
Over 2 years

Over 3 years

Remarks

AGING OF PAYABLE
Aging of Notes Payab
As of December 31, 20

Amo
Department/Agency
IPOPhL

Grand Total

Total

Current
Less than 30 days Less than 90 days
None
-

AGING OF PAYABLES
Aging of Notes Payable
As of December 31, 2015
Amount Due

ent
91-365 days

Over 1 year

Past Due
Over 2 years

Over 3 years

Remarks

Department/Agency

Total

Curr
Less than 30 days

IPOPHL

Grand Total

None
-

AGING OF PAYABLES
Aging of Interest Payable
As of December 31, 2015
Amount Due
Current
Less than 90 days

Past
91-365 days

Over 1 year

Past Due
Over 2 years

Remarks
Over 3 years

AGING OF PAYABLE
Aging of Treasury Bills Pa
As of December 31, 20

Am
Department/Agency
IPOPHL

Grand Total

Total

Current
Less than 30 days Less than 90 days
None
-

AGING OF PAYABLES
Aging of Treasury Bills Payable
As of December 31, 2015
Amount Due

ent
91-365 days

Over 1 year

Past Due
Over 2 years

Over 3 years

Remarks

Department/Agency

Total

Current
Less than 30 days

IPOPHL

Grand Total

None
-

AGING OF PAYABLES
Aging of Bonds Payable - Domestic
As of December 31, 2015
Amount Due
Current
Less than 90 days

Past Due
91-365 days

Over 1 year

Past Due
Over 2 years

Remarks
Over 3 years

AGING OF PAYABLES
Aging of Bonds Payable - F
As of December 31, 20

Amo
Department/Agency
IPOPHL

Grand Total

Total

Current
Less than 30 days Less than 90 days
None
-

AGING OF PAYABLES
Aging of Bonds Payable - Foreign
As of December 31, 2015
Amount Due

ent
91-365 days

Over 1 year

Past Due
Over 2 years

Over 3 years

Remarks

AGING OF PAYABL
Aging of Discount on Bonds Paya
As of December 31, 2

A
Department/Agency
IPOPHL

Grand Total

Total

Current
Less than 30 days Less than 90 days
None
-

AGING OF PAYABLES
iscount on Bonds Payable - Domestic
As of December 31, 2015
Amount Due

ent
91-365 days

Over 1 year

Past Due
Over 2 years

Over 3 years

Remarks

AGING OF PAYABLE
Aging of Discount on Bonds Pay
As of December 31, 2

Am
Department/Agency
IPOPHL

Grand Total

Total

Current
Less than 30 days Less than 90 days
None
-

AGING OF PAYABLES
Discount on Bonds Payable - Foreign
As of December 31, 2015
Amount Due

ent
91-365 days

Over 1 year

Past Due
Over 2 years

Over 3 years

Remarks

Ag

Department/Agency

Total

Current
Less than 30 days

IPOPHL

Grand Total

None
-

AGING OF PAYABLES
Aging of Premium on Bonds Payable - Domestic
As of December 31, 2015
Amount Due
Current
Less than 90 days

Past Due
91-365 days

Over 1 year

Past Due
Over 2 years

Remarks
Over 3 years

AGING OF PAYAB
Aging of Premium on Bonds Pa
As of December 31,

Department/Agency
IPOPHL

Grand Total

Total

Current
Less than 30 days Less than 90 days
None
-

AGING OF PAYABLES
remium on Bonds Payable - Foreign
As of December 31, 2015
Amount Due

ent
91-365 days

Over 1 year

Past Due
Over 2 years

Over 3 years

Remarks

AGING OF PAYABL
Aging of Loans Payable - D
As of December 31, 2

A
Department/Agency
IPOPHL

Grand Total

Total

Current
Less than 30 days Less than 90 days
None
-

AGING OF PAYABLES
ng of Loans Payable - Domestic
As of December 31, 2015
Amount Due

ent
91-365 days

Over 1 year

Past Due
Over 2 years

Over 3 years

Remarks

AGING OF PAYABLES
Aging of Loans Payable - F
As of December 31, 20

Amo
Department/Agency
IPOPHL

Grand Total

Total

Current
Less than 30 days Less than 90 days
None
-

AGING OF PAYABLES
Aging of Loans Payable - Foreign
As of December 31, 2015
Amount Due

ent
91-365 days

Over 1 year

Past Due
Over 2 years

Over 3 years

Remarks

Ag

Department/Agency

Total

Current
Less than 30 days

IPOPHL

Grand Total

None
-

AGING OF PAYABLES
Aging of Tax Refunds Payable
As of December 31, 2015
Amount Due
Current
Less than 90 days

Past Due
91-365 days

Over 1 year

Past Due
Over 2 years

Remarks
Over 3 years

AGING OF PAYA
Aging of Due to
As of December 31

Department/Agency
IPOPHL

Grand Total

Total
2,175,739.33
2,175,739.33

Current
Less than 30 days
2,172,520.54

2,172,520.54

AGING OF PAYABLES
Aging of Due to BIR
As of December 31, 2015
Amount Due
Current
Less than 90 days
163.29

163.29

91-365 days
3,055.50

3,055.50

Past Due
Over 2 years

Over 1 year

Due

Remarks
Over 3 years

AGING OF PAYABLE
Aging of Due to GSIS
As of December 31, 20

Am
Department/Agency
IPOPHL

Grand Total

Total

Current
Less than 30 days Less than 90 days
3,031,396.08
3,031,396.08
3,031,396.08
3,031,396.08
-

AGING OF PAYABLES
Aging of Due to GSIS
As of December 31, 2015
Amount Due

ent
91-365 days

Over 1 year

Past Due
Over 2 years

Over 3 years

Remarks

AGING OF PAYABLE
Aging of Due to Pag-IB
As of December 31, 20

Amo
Department/Agency
IPOPHL

Grand Total

Total

Current
Less than 30 days Less than 90 days
259,114.38
258,608.00
200.00
259,114.38
258,608.00
200.00

AGING OF PAYABLES
Aging of Due to Pag-IBIG
As of December 31, 2015
Amount Due

ent
91-365 days
306.38

306.38

Over 1 year

Past Due
Over 2 years

Over 3 years

Remarks

AGING OF PAYABLE
Aging of Due to PhilHea
As of December 31, 20

Amo
Department/Agency
IPOPHL

Grand Total

Total

Current
Less than 30 days Less than 90 days
176,962.50
176,650.00
176,962.50
176,650.00
-

AGING OF PAYABLES
Aging of Due to PhilHealth
As of December 31, 2015
Amount Due

ent
91-365 days
312.50

312.50

Over 1 year

Past Due
Over 2 years

Over 3 years

Remarks

Department/Agency
IPOPHL

Grand Total

Total
1,104,856.43
1,104,856.43

Current
Less than 30 days
980,861.75

980,861.75

AGING OF PAYABLES
Aging of Due to NGAs
As of December 31, 2015
Amount Due
Current
Less than 90 days
106,394.68

Past Due
91-365 days
17,600.00

106,394.68

17,600.00

Over 1 year

Past Due
Over 2 years

Remarks
Over 3 years

AGING OF PAYABLE
Aging of Due to GOC
As of December 31, 20

Am
Department/Agency
IPOPHL

Grand Total

Total

Current
Less than 30 days Less than 90 days
7,706.29
6,324.03
7,706.29
6,324.03
-

AGING OF PAYABLES
Aging of Due to GOCCs
As of December 31, 2015
Amount Due

ent
91-365 days
1,382.26

1,382.26

Over 1 year

Past Due
Over 2 years

Over 3 years

Remarks

AGING OF PAYABLE
Aging of Due to LGUs
As of December 31, 20

Amo
Department/Agency
IPOPHL

Grand Total

Total

Current
Less than 30 days Less than 90 days
None
-

AGING OF PAYABLES
Aging of Due to LGUs
As of December 31, 2015
Amount Due

ent
91-365 days

Over 1 year

Past Due
Over 2 years

Over 3 years

Remarks

AGING OF PAYABLE
Aging of Due to Central
As of December 31, 20

Am
Department/Agency
IPOPHL

Grand Total

Total

Current
Less than 30 days Less than 90 days
None
-

AGING OF PAYABLES
Aging of Due to Central Office
As of December 31, 2015
Amount Due

ent
91-365 days

Over 1 year

Past Due
Over 2 years

Over 3 years

Remarks

AGING OF PAYABL
Aging of Due to Bur
As of December 31,

Department/Agency
IPOPHL

DB

Grand Total

Total

Current
Less than 30 days Less than 90 days
None
-

AGING OF PAYABLES
Aging of Due to Bureaus
As of December 31, 2015
Amount Due

ent
91-365 days

Over 1 year

Past Due
Over 2 years

Over 3 years

Remarks

AGING OF PAYABL
Aging of Due to Regiona
As of December 31,

Department/Agency
IPOPHL

DB

Grand Total

Total

Current
Less than 30 days Less than 90 days
None
-

AGING OF PAYABLES
ng of Due to Regional Offices
As of December 31, 2015
Amount Due

ent
91-365 days

Over 1 year

Past Due
Over 2 years

Over 3 years

Remarks

AGING OF PAYABL
Aging of Due to Operati
As of December 31,

Department/Agency
IPOPHL

DB

Grand Total

Total

Current
Less than 30 days Less than 90 days
None
-

AGING OF PAYABLES
ng of Due to Operating Units
As of December 31, 2015
Amount Due

ent
91-365 days

Over 1 year

Past Due
Over 2 years

Over 3 years

Remarks

AGING OF PAYABLES
Aging of Due to Other Funds
As of December 31, 2015
Department/Ag
ency
IPOPHL

Grand Total

Amount Du
Total

Current
Less than 30 days Less than 90 days
None
-

AGING OF PAYABLES
Aging of Due to Other Funds
As of December 31, 2015
Amount Due

ent
91-365 days

Over 1 year

Past Due
Over 2 years

Over 3 years

Remarks

AGING OF RECEIVABLES
Aging of Accounts Receivable
As of December 31, 2015
Amount Due
Department/Agency
IPOPHL

Grand Total

Total

Current
Less than 30 days Less than 90 days
None
-

Past Due
91-365 days

Over 1 year

Past Due
Over 2 years

Remarks
Over 3 years

AGING OF RECEI
Aging of Notes Re
As of December 3

Department/Agency

Total

Current
Less than 30 days

IPOPHL

Grand Total

None
-

AGING OF RECEIVABLES
Aging of Notes Receivable
As of December 31, 2015
Amount Due
Current
Less than 90 days

91-365 days

Past Due
Over 2 years

Over 1 year

Due

Remarks
Over 3 years

AGING OF RECEI
Aging of Loans Re
As of December 3

Department/Agency

Total

Current
Less than 30 days

IPOPHL

Grand Total

None
-

AGING OF RECEIVABLES
Aging of Loans Receivable
As of December 31, 2015
Amount Due
Current
Less than 90 days

91-365 days

Past Due
Over 2 years

Over 1 year

Due

Remarks
Over 3 years

AGING OF RECEI
Aging of Due from National G
As of December 3

Department/Agency
IPOPHL

Grand Total

Total
900,868.69
900,868.69

Current
Less than 30 days
900,868.69

900,868.69

AGING OF RECEIVABLES
Aging of Due from National Government Agencies
As of December 31, 2015
Amount Due
Current
Less than 90 days

91-365 days

Past Due
Over 2 years

Over 1 year

Due

Remarks
Over 3 years

AGING OF RECEI
Aging of Due from Government-Owned
As of December 3

Department/Agency

Total

Current
Less than 30 days

IPOPHL

Grand Total

None
-

AGING OF RECEIVABLES
Due from Government-Owned and/or Controlled Corporations
As of December 31, 2015
Amount Due
Current
Less than 90 days

91-365 days

Past Due
Over 2 years

Over 1 year

Due

Remarks
Over 3 years

AGING OF RECEI
Aging of Due from Local G
As of December 3

Department/Agency

Total

Current
Less than 30 days

IPOPHL

Grand Total

None
-

AGING OF RECEIVABLES
Aging of Due from Local Government Units
As of December 31, 2015
Amount Due
Current
Less than 90 days

91-365 days

Past Due
Over 2 years

Over 1 year

Due

Remarks
Over 3 years

AGING OF RECEI
Aging of Due from C
As of December 3

Department/Agency

Total

Current
Less than 30 days

IPOPHL

Grand Total

None
-

AGING OF RECEIVABLES
Aging of Due from Central Office
As of December 31, 2015
Amount Due
Current
Less than 90 days

91-365 days

Past Due
Over 2 years

Over 1 year

Due

Remarks
Over 3 years

AGING OF RECEI
Aging of Due from
As of December 3

Department/Agency

Total

Current
Less than 30 days

IPOPHL

Grand Total

None
-

AGING OF RECEIVABLES
Aging of Due from Bureaus
As of December 31, 2015
Amount Due
Current
Less than 90 days

91-365 days

Past Due
Over 2 years

Over 1 year

Due

Remarks
Over 3 years

AGING OF RECEI
Aging of Due from Re
As of December 3

Department/Agency

Total

Current
Less than 30 days

IPOPHL

Grand Total

None
-

AGING OF RECEIVABLES
Aging of Due from Regional Offices
As of December 31, 2015
Amount Due
Current
Less than 90 days

91-365 days

Past Due
Over 2 years

Over 1 year

Due

Remarks
Over 3 years

AGING OF RECEI
Aging of Due from O
As of December 3

Department/Agency

Total

Current
Less than 30 days

IPOPHL

Grand Total

None
-

AGING OF RECEIVABLES
Aging of Due from Other Funds
As of December 31, 2015
Amount Due
Current
Less than 90 days

91-365 days

Past Due
Over 2 years

Over 1 year

Due

Remarks
Over 3 years

AGING OF RECEI
Aging of Receivables - Disa
As of December 3

Department/Agency
IPOPHL

Grand Total

Total
300.00
300.00

Current
Less than 30 days
300.00

300.00

AGING OF RECEIVABLES
Aging of Receivables - Disallowances/Charges
As of December 31, 2015
Amount Due
Current
Less than 90 days

91-365 days

Past Due
Over 2 years

Over 1 year

Due

Remarks
Over 3 years

AGING OF RECEI
Aging of Due from Officer
As of December 3

Department/Agency
IPOPHL

Grand Total

Total
6,498,806.93
6,498,806.93

Current
Less than 30 days
104,301.09

104,301.09

AGING OF RECEIVABLES
Aging of Due from Officers and Employees
As of December 31, 2015
Amount Due
Current
Less than 90 days
30,653.78

30,653.78

91-365 days
6,363,852.06

6,363,852.06

Past Due
Over 2 years

Over 1 year

Due

Remarks
Over 3 years

AGING OF RECEI
Aging of Due from Non-Government Orga
As of December 3

Department/Agency

Total

Current
Less than 30 days

IPOPHL

Grand Total

None
-

AGING OF RECEIVABLES
ue from Non-Government Organizations/People's Organizations
As of December 31, 2015
Amount Due
Current
Less than 90 days

91-365 days

Past Due
Over 2 years

Over 1 year

Due

Remarks
Over 3 years

AGING OF RE
Aging of Other
As of Decemb

Department/Agency
IPOPHL

Grand Total

Prepared by:
JOVEN M. MACASINAG
State Auditing Examiner II
Audit Team Member

Total
171,756.89
171,756.89

Current
Less than 30 days
9,427.57

9,427.57

AGING OF RECEIVABLES
Aging of Other Receivables
As of December 31, 2015
Amount Due
Current
Less than 90 days

91-365 days

Past Due
Over 2 years

Over 1 year

Reviewed by:
YOLANDA P. JUAN
State Auditor III
Audit Team Leader

Due

Remarks
Over 3 years
162,329.32

162,329.32