PROVINCIAL GOVERNMENT OF ANTIQUE

GF - Proper

Trial Balance
As of April 30, 2018

Account Title Account Code Debit Credit

Petty Cash 10101020 209,707.50
Cash in Bank - Local Currency, Current Account 10102010 1,497,630,493.09
Cash in Bank - Local Currency, Time Deposits 10201010 42,705,192.42
Loans Receivable - Others 10301990 4,997,040.50
Due from National Government Agencies 10303010 4,545,414.90
Due from Government-Owned and/or Controlled Corporations 10303020 1,446,659.70
Due from Local Government Units 10303030 32,794,101.09
Due from Other Funds 10304050 25,186,204.29
Advances to Special Disbursing Officer 10305030 24,766,100.00
Advances to Officers and Employees 10305040 662,775.14
Receivables - Disallowances/Charges 10306010 467,630.11
Due from Officers and Employees 10306020 3,493,925.13
Due from Non-Government Organizations/People's Organizations 10306030 5,586,619.00
Other Receivables 10306990 3,260,925.40
Merchandise Inventory 10401010 20,134,297.91
Food Supplies for Distribution 10402010 8,337,621.09
Drugs and Medicines for Distribution 10402030 32,619,707.07
Medical, Dental and Laboratory Supplies for Distribution 10402040 14,356,409.21
Agricultural and Marine Supplies for Distribution 10402050 281,966.75
Other Supplies and Materials for Distribution 10402990 30,826,792.23
Office Supplies Inventory 10404010 4,741,100.97
Accountable Forms, Plates and Stickers Inventory 10404020 875,899.10
Drugs and Medicines Inventory 10404060 4,636,913.95
Medical, Dental and Laboratory Supplies Inventory 10404070 8,668,085.39
Fuel, Oil and Lubricants Inventory 10404080 18,018,264.26
Textbooks and Instructional Materials Inventory 10404100 1,500.00
Construction Materials Inventory 10404130 595,032.73
Other Supplies and Materials Inventory 10404990 5,129,305.55
Advances to Contractors 10501010 6,221,852.11
Prepaid Insurance 10501050 304,463.95
Other Prepayments 10501990 13,020.00
Land 10701010 3,981,569.92
Land Improvements, Aquaculture Structures 10702010 5,555.97
Accumulated Depreciation - Land Improvements, Aquaculture Structures 10702011 5,000.37
Other Land Improvements 10702990 22,445,878.77
Accumulated Depreciation - Other Land Improvements 10702991 6,043,001.92
Road Networks 10703010 26,356,671.50
Accumulated Depreciation - Road Networks 10703011 1,357,578.74
Flood Control Systems 10703020 2,585,974.28
Accumulated Depreciation - Flood Control Systems 10703021 127,578.50
Water Supply Systems 10703040 2,569,826.03
Accumulated Depreciation - Water Supply Systems 10703041 122,926.26
Other Infrastructure Assets 10703990 3,961,600.27
Accumulated Depreciation - Other Infrastructure Assets 10703991 211,068.72
Buildings 10704010 30,502,231.14
Accumulated Depreciation - Buildings 10704011 4,185,539.55
School Buildings 10704020 15,743,047.70
Accumulated Depreciation - School Buildings 10704021 1,163,656.24
Hospitals and Health Centers 10704030 121,358,718.83
Accumulated Depreciation - Hospitals and Health Centers 10704031 19,368,616.30
Other Structures 10704990 124,101,670.29
Accumulated Depreciation - Other Structures 10704991 23,571,276.59
Machinery 10705010 11,738,803.70
Accumulated Depreciation - Machinery 10705011 619,731.00
Office Equipment 10705020 36,910,340.98
Accumulated Depreciation - Office Equipment 10705021 17,571,550.70
Information and Communication Technology Equipment 10705030 53,937,560.67
Accumulated Depreciation - Information and Communication Technology 10705031 29,527,749.97
Equipment
Agricultural and Forestry Equipment 10705040 611,098.80
Accumulated Depreciation - Agricultural and Forestry Equipment 10705041 432,738.96

Date/Time Printed : May 25, 2018 02:44:35 PM Page 1 of 4

 PROVINCIAL GOVERNMENT OF ANTIQUE

GF - Proper

Trial Balance
As of April 30, 2018

Account Title Account Code Debit Credit

Communication Equipment 10705070 15,114,966.10
Accumulated Depreciation - Communication Equipment 10705071 4,583,980.09
Construction and Heavy Equipment 10705080 91,475,503.07
Accumulated Depreciation - Construction and Heavy Equipment 10705081 53,833,014.90
Disaster Response and Rescue Equipment 10705090 11,599,563.00
Accumulated Depreciation - Disaster Response and Rescue Equipment 10705091 5,674,658.75
Military, Police and Security Equipment 10705100 1,493,501.16
Accumulated Depreciation - Military, Police and Security Equipment 10705101 1,139,245.20
Medical Equipment 10705110 47,628,414.08
Accumulated Depreciation - Medical Equipment 10705111 23,482,973.35
Sports Equipment 10705130 2,438,830.00
Accumulated Depreciation - Sports Equipment 10705131 944,891.54
Technical and Scientific Equipment 10705140 8,304,006.75
Accumulated Depreciation - Technical and Scientific Equipment 10705141 1,595,912.28
Other Machinery and Equipment 10705990 43,054,331.44
Accumulated Depreciation - Other Machinery and Equipment 10705991 13,916,909.90
Motor Vehicles 10706010 55,771,457.35
Accumulated Depreciation - Motor Vehicles 10706011 23,308,682.32
Watercrafts 10706040 1,039,149.00
Accumulated Depreciation - Watercrafts 10706041 607,734.23
Furniture and Fixtures 10707010 19,052,073.67
Accumulated Depreciation - Furniture and Fixtures 10707011 8,253,085.36
Books 10707020 142,190.36
Accumulated Depreciation - Books 10707021 79,599.88
Construction in Progress - Land Improvements 10710010 14,734,030.66
Construction in Progress - Infrastructure Assets 10710020 96,246,594.27
Construction in Progress - Buildings and Other Structures 10710030 70,950,184.74
Work/Zoo Animals 10799010 439,400.00
Other Property, Plant and Equipment 10799990 7,400.00
Accumulated Depreciation - Other Property, Plant and Equipment 10799991 111.00
Breeding Stocks 10801010 1,409,000.00
Computer Software 10901020 1,528,050.00
Accumulated Amortization - Computer Software 10901021 771,549.75
Accounts Payable 20101010 56,045,898.67
Due to Officers and Employees 20101020 18,736,595.33
Loans Payable - Domestic 20102040 8,487,955.37
Due to BIR 20201010 1,746,191.80
Due to GSIS 20201020 9,626,195.65
Due to Pag-IBIG 20201030 6,953,588.21
Due to PhilHealth 20201040 560,771.83
Due to NGAs 20201050 1,661,649.38
Due to GOCCs 20201060 4,780.18
Due to LGUs 20201070 21,117,304.15
Due to Other Funds 20301010 20,952,140.29
Trust Liabilities 20401010 5,340,255.43
Guaranty/Security Deposits Payable 20401040 8,757,778.75
Deferred Real Property Tax 20501010 476,890.02
Other Payables 29999990 13,119,981.72
Government Equity 30101010 2,197,918,769.34
Prior Period Adjustment 30101020 27,430,357.70
Professional Tax 40101020 174,840.00
Real Property Tax - Basic 40102040 1,719,907.43
Discount on Real Property Tax - Basic 40102041 70,738.06
Real Property Transfer Tax 40102080 843,547.41
Tax on Sand, Gravel and Other Quarry Products 40103040 2,271,225.00
Tax on Delivery Vans and Trucks 40103050 519,200.00
Amusement Tax 40103060 731,183.36
Tax Revenue - Fines and Penalties - Property Taxes 40105020 124,665.89
Share from Internal Revenue Collections (IRA) 40106010 290,175,948.80
Permit Fees 40201010 599,162.98
Clearance and Certification Fees 40201040 229,932.05

Date/Time Printed : May 25, 2018 02:44:35 PM Page 2 of 4

 PROVINCIAL GOVERNMENT OF ANTIQUE

GF - Proper

Trial Balance
As of April 30, 2018

Account Title Account Code Debit Credit

Inspection Fees 40201100 67,510.72
Fines and Penalties - Service Income 40201980 105,249.20
Other Service Income 40201990 300.00
Rent Income 40202050 1,644,590.49
Receipts from Printing and Publication 40202170 10,631.03
Sales Revenue 40202180 35,317.90
Hospital Fees 40202200 5,454,226.65
Interest Income 40202220 572,136.72
Miscellaneous Income 40601010 1,501,137.18
Salaries and Wages - Regular 50101010 86,663,554.60
Personal Economic Relief Allowance (PERA) 50102010 8,242,735.59
Representation Allowance (RA) 50102020 1,090,468.75
Transportation Allowance (TA) 50102030 1,004,493.75
Clothing/Uniform Allowance 50102040 5,320,000.00
Subsistence Allowance 50102050 414,084.93
Laundry Allowance 50102060 62,726.96
Hazard Pay 50102110 1,368,782.00
Overtime and Night Pay 50102130 364,035.08
Retirement and Life Insurance Premiums 50103010 10,314,685.94
Pag-IBIG Contributions 50103020 410,200.03
PhilHealth Contributions 50103030 1,067,075.51
Employees Compensation Insurance Premiums 50103040 409,235.60
Terminal Leave Benefits 50104030 1,146,617.97
Other Personnel Benefits 50104990 83,472.17
Traveling Expenses - Local 50201010 847,838.22
Training Expenses 50202010 301,210.00
Office Supplies Expenses 50203010 15,693.25
Food Supplies Expenses 50203050 4,536,320.00
Other Supplies and Materials Expenses 50203990 1,505.00
Water Expenses 50204010 845,988.51
Electricity Expenses 50204020 5,400,223.51
Postage and Courier Services 50205010 320.00
Telephone Expenses 50205020 304,740.41
Internet Subscription Expenses 50205030 167,516.22
Cable, Satellite, Telegraph and Radio Expenses 50205040 12,414.00
Other Professional Services 50211990 4,999,320.85
Other General Services 50212990 9,960,715.19
Repairs and Maintenance - Buildings and Other Structures 50213040 985,082.21
Repairs and Maintenance - Machinery and Equipment 50213050 150.00
Repairs and Maintenance - Transportation Equipment 50213060 7,420.00
Taxes, Duties and Licenses 50216010 163,739.41
Fidelity Bond Premiums 50216020 198,326.25
Insurance Expenses 50216030 9,167.99
Transportation and Delivery Expenses 50299040 208.00
Subscription Expenses 50299070 4,374.00
Donations 50299080 275,000.00
Other Maintenance and Operating Expenses 50299990 1,085.00
Bank Charges 50301040 39,600.00

Date/Time Printed : May 25, 2018 02:44:35 PM Page 3 of 4

 PROVINCIAL GOVERNMENT OF ANTIQUE

GF - Proper

Trial Balance
As of April 30, 2018

Account Title Account Code Debit Credit

TOTAL 2,919,041,629.50 2,919,041,629.50

Certified Correct :

ESTHER MINNIE A. JULIAN

Provincial Accountant
Accounting Office

Date/Time Printed : May 25, 2018 02:44:35 PM Page 4 of 4