PROVINCIAL GOVERNMENT OF ANTIQUE

Trial Balance
As of July 27, 2018

Account Title Account Code Debit Credit

Cash Local Treasury 10101010 106,010.22
Petty Cash 10101020 334,207.50
Cash in Bank - Local Currency, Current Account 10102010 2,567,829,637.37
Cash in Bank - Local Currency, Time Deposits 10201010 49,163,134.62
Deposits on Letters of Credit 10205010 5,666,600.00
Accounts Receivable 10301010 24,935,402.58
Loans Receivable - Others 10301990 21,778,833.86
Due from National Government Agencies 10303010 4,917,304.94
Due from Government-Owned and/or Controlled Corporations 10303020 1,307,413.60
Due from Local Government Units 10303030 82,818,862.24
Due from Other Funds 10304050 73,622,295.39
Advances for Payroll 10305020 6,664,255.35
Advances to Special Disbursing Officer 10305030 10,883,670.18
Advances to Officers and Employees 10305040 1,035,242.76
Receivables - Disallowances/Charges 10306010 466,107.61
Due from Officers and Employees 10306020 3,670,594.33
Due from Non-Government Organizations/People's Organizations 10306030 12,370,831.80
Other Receivables 10306990 3,222,437.02
Merchandise Inventory 10401010 111,004,954.33
Food Supplies for Distribution 10402010 6,783,897.09
Drugs and Medicines for Distribution 10402030 38,736,776.92
Medical, Dental and Laboratory Supplies for Distribution 10402040 14,710,076.51
Agricultural and Marine Supplies for Distribution 10402050 4,087,081.00
Textbooks and Instructional Materials for Distribution 10402070 1,000,000.00
Construction Materials for Distribution 10402080 99,925.50
Other Supplies and Materials for Distribution 10402990 47,981,651.53
Office Supplies Inventory 10404010 4,466,620.45
Accountable Forms, Plates and Stickers Inventory 10404020 1,343,399.10
Animal/Zoological Supplies Inventory 10404040 66,118.50
Drugs and Medicines Inventory 10404060 2,791,667.95
Medical, Dental and Laboratory Supplies Inventory 10404070 7,422,434.89
Fuel, Oil and Lubricants Inventory 10404080 20,424,203.66
Agricultural and Marine Supplies Inventory 10404090 221,561.00
Textbooks and Instructional Materials Inventory 10404100 1,868,704.00
Construction Materials Inventory 10404130 290,804.09
Other Supplies and Materials Inventory 10404990 5,123,733.36
Advances to Contractors 10501010 20,831,799.67
Prepaid Insurance 10501050 472,240.75
Other Prepayments 10501990 13,020.00
Land 10701010 10,936,365.90
Land Improvements, Aquaculture Structures 10702010 5,555.97
Accumulated Depreciation - Land Improvements, Aquaculture Structures 10702011 5,000.37
Other Land Improvements 10702990 30,038,006.04
Accumulated Depreciation - Other Land Improvements 10702991 7,783,953.31
Road Networks 10703010 274,771,334.00
Accumulated Depreciation - Road Networks 10703011 11,067,110.24
Flood Control Systems 10703020 6,417,607.81
Accumulated Depreciation - Flood Control Systems 10703021 193,447.50
Water Supply Systems 10703040 18,428,768.75
Accumulated Depreciation - Water Supply Systems 10703041 873,349.19
Other Infrastructure Assets 10703990 4,359,467.23
Accumulated Depreciation - Other Infrastructure Assets 10703991 261,796.76
Buildings 10704010 45,247,728.80
Accumulated Depreciation - Buildings 10704011 8,284,296.29
School Buildings 10704020 26,676,873.54
Accumulated Depreciation - School Buildings 10704021 6,026,174.69
Hospitals and Health Centers 10704030 154,498,104.86
Accumulated Depreciation - Hospitals and Health Centers 10704031 31,407,515.81
Other Structures 10704990 246,506,499.04
Accumulated Depreciation - Other Structures 10704991 41,059,908.41
Machinery 10705010 11,748,703.70

Date/Time Printed : July 27, 2018 11:58:44 AM Page 1 of 4

 PROVINCIAL GOVERNMENT OF ANTIQUE

Trial Balance
As of July 27, 2018

Account Title Account Code Debit Credit

Accumulated Depreciation - Machinery 10705011 619,731.00
Office Equipment 10705020 38,107,112.98
Accumulated Depreciation - Office Equipment 10705021 18,391,641.50
Information and Communication Technology Equipment 10705030 57,801,965.19
Accumulated Depreciation - Information and Communication Technology 10705031 32,791,022.26
Equipment
Agricultural and Forestry Equipment 10705040 1,394,728.30
Accumulated Depreciation - Agricultural and Forestry Equipment 10705041 1,108,278.51
Marine and Fishery Equipment 10705050 436,000.00
Accumulated Depreciation - Marine and Fishery Equipment 10705051 347,347.50
Communication Equipment 10705070 15,778,905.35
Accumulated Depreciation - Communication Equipment 10705071 5,130,098.82
Construction and Heavy Equipment 10705080 116,747,061.07
Accumulated Depreciation - Construction and Heavy Equipment 10705081 66,389,555.34
Disaster Response and Rescue Equipment 10705090 11,898,363.00
Accumulated Depreciation - Disaster Response and Rescue Equipment 10705091 5,927,891.74
Military, Police and Security Equipment 10705100 1,528,501.16
Accumulated Depreciation - Military, Police and Security Equipment 10705101 1,164,445.20
Medical Equipment 10705110 87,985,420.60
Accumulated Depreciation - Medical Equipment 10705111 36,358,563.33
Sports Equipment 10705130 6,843,861.95
Accumulated Depreciation - Sports Equipment 10705131 1,784,532.14
Technical and Scientific Equipment 10705140 8,329,006.70
Accumulated Depreciation - Technical and Scientific Equipment 10705141 1,619,162.28
Other Machinery and Equipment 10705990 43,740,291.44
Accumulated Depreciation - Other Machinery and Equipment 10705991 14,321,893.59
Motor Vehicles 10706010 57,532,457.35
Accumulated Depreciation - Motor Vehicles 10706011 24,893,582.32
Watercrafts 10706040 1,039,149.00
Accumulated Depreciation - Watercrafts 10706041 607,734.23
Furniture and Fixtures 10707010 23,844,778.30
Accumulated Depreciation - Furniture and Fixtures 10707011 9,684,240.49
Books 10707020 142,190.36
Accumulated Depreciation - Books 10707021 79,599.88
Construction in Progress - Land Improvements 10710010 16,261,602.81
Construction in Progress - Infrastructure Assets 10710020 435,365,970.64
Construction in Progress - Buildings and Other Structures 10710030 166,156,021.56
Work/Zoo Animals 10799010 439,400.00
Other Property, Plant and Equipment 10799990 5,245,281.54
Accumulated Depreciation - Other Property, Plant and Equipment 10799991 151,941.10
Breeding Stocks 10801010 2,538,584.00
Computer Software 10901020 1,528,050.00
Accumulated Amortization - Computer Software 10901021 771,549.75
Accounts Payable 20101010 60,254,389.19
Due to Officers and Employees 20101020 18,251,233.43
Loans Payable - Domestic 20102040 16,648,726.04
Due to BIR 20201010 4,290,227.17
Due to GSIS 20201020 7,390,054.00
Due to Pag-IBIG 20201030 6,738,285.86
Due to PhilHealth 20201040 483,806.26
Due to NGAs 20201050 1,708,510.94
Due to GOCCs 20201060 892,323.39
Due to LGUs 20201070 27,627,868.49
Due to Other Funds 20301010 122,605,936.87
Due to Special Accounts 20301020 180,458,897.70
Trust Liabilities 20401010 558,153,826.10
Trust Liabilities - Disaster Risk Reduction and Management Fund 20401020 57,472,230.45
Guaranty/Security Deposits Payable 20401040 41,986,074.14
Deferred Real Property Tax 20501010 476,890.02
Deferred Special Education Tax 20501020 809,564.19
Other Deferred Credits 20501990 180,000.00

Date/Time Printed : July 27, 2018 11:58:44 AM Page 2 of 4

 PROVINCIAL GOVERNMENT OF ANTIQUE

Trial Balance
As of July 27, 2018

Account Title Account Code Debit Credit

Other Payables 29999990 76,213,195.89
Government Equity 30101010 3,020,920,733.31
Prior Period Adjustment 30101020 81,604,614.99
Professional Tax 40101020 188,640.00
Real Property Tax - Basic 40102040 5,449,852.69
Discount on Real Property Tax - Basic 40102041 122,094.95
Special Education Tax 40102050 8,159,685.44
Discount on Special Education Tax 40102051 185,697.50
Real Property Transfer Tax 40102080 1,845,939.65
Tax on Sand, Gravel and Other Quarry Products 40103040 4,191,967.50
Tax on Delivery Vans and Trucks 40103050 612,700.00
Amusement Tax 40103060 1,270,888.85
Tax Revenue - Fines and Penalties - Property Taxes 40105020 707,807.23
Share from Internal Revenue Collections (IRA) 40106010 544,079,904.00
Share from National Wealth 40106030 360,415,476.36
Permit Fees 40201010 849,419.01
Clearance and Certification Fees 40201040 411,206.38
Inspection Fees 40201100 125,824.09
Fines and Penalties - Service Income 40201980 188,907.95
Other Service Income 40201990 39,188.50
Rent Income 40202050 2,578,536.37
Receipts from Printing and Publication 40202170 10,756.03
Sales Revenue 40202180 19,961,308.28
Sales Discounts 40202181 56,494.42
Hospital Fees 40202200 8,069,707.35
Interest Income 40202220 1,174,892.10
Grants and Donations in Cash 40402010 105,000.00
Miscellaneous Income 40601010 1,632,879.33
Salaries and Wages - Regular 50101010 126,200,945.89
Personal Economic Relief Allowance (PERA) 50102010 12,011,156.78
Representation Allowance (RA) 50102020 1,830,075.00
Transportation Allowance (TA) 50102030 1,675,700.00
Clothing/Uniform Allowance 50102040 6,347,000.00
Subsistence Allowance 50102050 1,199,439.93
Laundry Allowance 50102060 179,101.96
Hazard Pay 50102110 3,911,268.14
Overtime and Night Pay 50102130 777,914.46
Other Bonuses and Allowances 50102990 22,253,408.00
Retirement and Life Insurance Premiums 50103010 15,012,955.50
Pag-IBIG Contributions 50103020 597,600.03
PhilHealth Contributions 50103030 1,548,661.33
Employees Compensation Insurance Premiums 50103040 596,158.59
Terminal Leave Benefits 50104030 2,675,583.22
Other Personnel Benefits 50104990 264,520.09
Traveling Expenses - Local 50201010 1,701,857.44
Training Expenses 50202010 827,710.00
Office Supplies Expenses 50203010 217,971.15
Food Supplies Expenses 50203050 10,295,106.68
Medical, Dental and Laboratory Supplies Expenses 50203080 85,421.50
Fuel, Oil and Lubricants Expenses 50203090 55.00
Other Supplies and Materials Expenses 50203990 123,568.40
Water Expenses 50204010 1,362,274.17
Electricity Expenses 50204020 9,917,397.48
Postage and Courier Services 50205010 3,933.40
Telephone Expenses 50205020 739,308.32
Internet Subscription Expenses 50205030 325,033.44
Cable, Satellite, Telegraph and Radio Expenses 50205040 18,422.00
Prizes 50206020 25,000.00
Other Professional Services 50211990 26,970,964.24
Other General Services 50212990 30,058,276.16
Repairs and Maintenance - Buildings and Other Structures 50213040 1,376,224.21

Date/Time Printed : July 27, 2018 11:58:44 AM Page 3 of 4

 PROVINCIAL GOVERNMENT OF ANTIQUE

Trial Balance
As of July 27, 2018

Account Title Account Code Debit Credit

Repairs and Maintenance - Machinery and Equipment 50213050 258,050.00
Repairs and Maintenance - Transportation Equipment 50213060 45,081.00
Taxes, Duties and Licenses 50216010 386,616.02
Fidelity Bond Premiums 50216020 225,911.25
Insurance Expenses 50216030 84,083.34
Advertising Expenses 50299010 45,000.00
Printing and Publication Expenses 50299020 5,800.00
Representation Expenses 50299030 54,905.00
Transportation and Delivery Expenses 50299040 352.00
Rent Expenses 50299050 958,709.68
Subscription Expenses 50299070 7,315.00
Donations 50299080 22,282,100.00
Other Maintenance and Operating Expenses 50299990 1,107,445.01
Bank Charges 50301040 45,450.00
Cost of Sales 50402010 15,279,660.82

TOTAL 5,494,738,624.10 5,494,738,624.10

GF - 20% IRA FUND

GF - PROPER Certified Correct :
SPECIAL EDUCATION FUND
TRUST FUND ESTHER MINNIE A. JULIAN
TRUST FUND CONSIGNMENT
TRUST FUND PRDP Provincial Accountant
Accounting Office

Date/Time Printed : July 27, 2018 11:58:44 AM Page 4 of 4