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AUTONOMOUS REGIONAL GOVERNMENT

Autonomous Region in Muslim Mindanao


Cotabato City

CONSOLIDATED STATEMENT OF FINANCIAL POSITION


GENERAL FUND
As of December 31, 2016

In Philippine Peso
ASSETS
Current Assets
Cash and Cash Equivalents 1,221,399,876.54

Cash on Hand
Cash-Collecting Officers 13,368,078.00
Petty Cash 262,000.00
13,630,078.00
Cash in Bank-Local Currency
Cash in Bank-Local Currency, Current Account-GF 25,379,671.90
Cash in Bank-Local Currency, Current Account-LBP 1,175,497,181.67
Cash in Bank-Local Currency, Savings Account 667,242.13
1,201,544,095.70
Treasury/Agency Cash Accounts
Cash-Treasury/Agency Deposit, Regular 74,573.17
Cash-Modified Disbursement System (MDS), Regular 6,151,129.67
6,225,702.84

Receivables 5,245,840,136.39
Loans and Receivable Accounts
Loans Receivable-Local Government Units 3,000,000.00
Allowance for Impairment-Loan Receivable-LGUs (1,469,933.61)
Net Value-Loan Receivable-Local Government Units 1,530,066.39
Interest Receivable 1,405,673.68
Allowance for Impairment-Interest Receivable (688,748.99)
Net Value-Interest Receivable 716,924.69
Loans Receivable-Others 3,372,700.06
Allowance for Impairment-Loans Receivable-Others -
Net Value-Loans Receivable-Others 3,372,700.06
5,619,691.14
Inter-Agency Receivables
Due from National Government Agencies 1,487,999,950.49
Due from Local Government Units 1,294,178,419.42
2,782,178,369.91

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In Philippine Peso
Intra-Agency Receivables
Due from Central Office 7,892,970.13
Due from Bureaus 47,313.01
Due from Regional Offices 950,365,904.23
Due from Operating Units 1,289,987,607.29
2,248,293,794.66
Other Receivables
Receivables-Disallowances/Charges 172,055,443.72
Due from Officers and Employees 7,521,620.87
Due from Non-Government Organizations/People's Organizations 25,164,822.36
Other Receivables 5,006,393.73
209,748,280.68

Inventories 73,310,918.58
Inventory Held for Distribution
Welfare Goods for Distribution 14,460,890.00
Agricultural and Marine Supplies for Distribution 2,298,376.00
Other Supplies and Materials for Distribution 35,875,392.29
52,634,658.29
Inventory Held for Consumption
Office Supplies Inventory 11,082,027.19
Accountable Forms, Plates and Stickers Inventory 55,083.00
Fuel, Oil and Lubricants Inventory 200,080.00
Agricultural and Marine Supplies Inventory 8,908,350.00
Other Supplies and Materials Inventory 430,720.10
20,676,260.29

Total Current Assets 6,540,550,931.51

Non Current Assets


Property, Plant and Equipment 5,699,058,606.58
Land
Land 21,122,978.00
Accumulated Impairment Losses-Land -
Net Value 21,122,978.00
Land Improvements
Land Improvements, Aquaculture Structures 5,470,941.89
Accum. Impairment Losses-Land Imp., Aquaculture Structures (3,078,906.63)
Net Value 2,392,035.26
Other Land improvements 6,402,560.00
Accumulated Impairment Losses-Other Land improvements (4,294,782.90)
Net Value 2,107,777.10
4,499,812.36

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In Philippine Peso
Buildings and Other Structures
Buildings 171,559,023.22
Accumulated Depreciation-Buildings (53,174,233.19)
Net Value 118,384,790.03
School Buildings 771,812,118.79
Accumulated Depreciation-School Buildings (16,287,661.56)
Net Value 755,524,457.23
Other Structures 1,977,798.70
Accumulated Depreciation-Other Structures (1,513,015.98)
Net Value 464,782.72
874,374,029.98
Machinery and Equipment
Office Equipment 30,850,365.65
Accumulated Depreciation-Office Equipment (23,529,540.64)
Net Value 7,320,825.01
Information and Communication Technology Equipment 67,555,924.16
Accum. Depreciation-Info, and Comm. Tech. Equipment (47,351,892.98)
Net Value 20,204,031.18
Agricultural and Forestry Equipment 20,131,000.00
Accumulated Depreciation-Agricultural and Forestry Equipment -
Net Value 20,131,000.00
Communication Equipment 226,291.00
Accumulated Depreciation-Communication Equipment (200,601.90)
Net Value 25,689.10
Construction and Heavy Equipment 133,041,803.25
Accumulated Depreciation-Construction and Heavy Equipment (58,960,597.66)
Net Value 74,081,205.59
Disaster Response and Rescue Equipment 18,000.00
Accumulated Depreciation-Disaster Response and Rescue Equipment (6,000.00)
Net Value 12,000.00
Medical Equipment 40,247,212.93
Accumulated Depreciation-Medical Equipment (8,383,894.35)
Net Value 31,863,318.58
Sports Equipment 122,714.00
Accumulated Depreciation-Sports Equipment (55,681.46)
Net Value 67,032.54
Technical and Scientific Equipment 3,078,000.00
Accumulated Depreciation-Technical and Scientific Equipment (1,119,622.50)
Net Value 1,958,377.50
Other Machinery and Equipment 54,558,397.81
Accumulated Depreciation-Other Machinery and Equipment (33,511,644.31)
Net Value 21,046,753.50
176,710,233.00

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In Philippine Peso
Transportation Equipment
Motor Vehicles 68,430,671.45
Accumulated Depreciation-Motor Vehicles (45,464,273.62)
Net Value 22,966,397.83
Watercrafts 606,000.00
Accumulated Depreciation-Watercrafts (545,400.00)
Net Value 60,600.00
23,026,997.83
Furniture, Fixtures and Books
Furnitures and Fixtures 475,260,421.33
Accumulated Depreciation-Furnitures and Fixtures (257,067,281.39)
Net Value 218,193,139.94
Books 103,678,484.57
Accumulated Depreciation-Books (93,310,636.11)
Net Value 10,367,848.46
228,560,988.40
Other Property, Plant and Equipment
Other Property, Plant and Equipment 53,510,957.58
Accumulated Depreciation-Other Property, Plant & Equipment (3,920,303.88)
Net Value 49,590,653.70

Construction in Progress
Construction in Progress-Infrastructure Assets 3,076,369,805.40
Construction in Progress-Buildings and Other Structures 1,244,803,107.91
4,321,172,913.31

Other Non-Current Assets 212,827,377.73


Advances
Advances for Operating Expenses 1,485,619.81
Advances for Payroll 2,362,612.31
Advances to Special Disbursing Officers 215,518.00
Advances to Officers & Employees 8,804,660.39
12,868,410.51
Prepayments
Advances to contractors 198,473,276.32
Prepaid Rent 13,000.00
Prepaid Insurance 8,978.84
198,495,255.16
Deposits
Guaranty Deposits 120,000.00

Other Assets
Other Assets 1,388,398.66
Accumulated Impairment-Other Assets (44,686.60)
Net Value 1,343,712.06

Total Non-Current Assets 5,911,885,984.31

Total Assets 12,452,436,915.82

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In Philippine Peso

LIABILITIES
Financial Liabilities 749,293,466.68
Payables
Accounts Payable 683,356,348.46
Due to Officers and Employees 65,945,491.69
749,301,840.15
Bills/Bonds/Loans Payable
Loans Payable-Domestic (8,373.47)
Inter-Agency Payables
Due to BIR 118,403,337.87
Due to GSIS-Life & Retirement Insurance 119,471,546.91
Due to GSIS-Salary Loan 210,022,298.98
Due to Pag-IBIG- PAG IBIG Premium 8,167,668.82
Due to PhilHealth 11,600,452.68
Due to NGAs 859,106,619.44
Due to GOCCs 170.48
1,326,772,095.18
Intra-Agency Payables
Due to Central Office 27,450,805.09
Due to Regional Offices 61,171.76
Due to Operating Units 6,075,222.28
33,587,199.13
Trust Liabilities
Guaranty/Security Deposits Payable 141,162,284.28
Other Payables
Other Payables 112,254,136.22

Total Liabilities 2,363,069,181.49

Total Assets less Total Liabilities 10,089,367,734.33

NET ASSETS/EQUITY
Equity
Government Equity
Accumulated Surplus/(Deficit) 10,089,367,734.33
Unrealized Gain/(Loss)
Unrealized Gain/(Loss) from Changes -

Total Net Assets/Equity 10,089,367,734.33


-

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AUTONOMOUS REGIONAL GOVERNMENT
Autonomous Region in Muslim Mindanao
Cotabato City

CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE


GENERAL FUND
For the Year Ended December 31, 2016

In Philippine Peso
Revenue
Service and Business Income
Service Income
Registration Fees 148,000.00
Verification and Authentication Fees 19,200.00
Other Verification and Authentication Fees 3,990.00
Other Service Income 6,756,965.99
Total Service Income 6,928,155.99
Business Income
Interest Income 8,203.36
Grants and Donations
Income from Grants and Donation in Kind 728,001.00
Gains
Other Gains 1,132,000.00

Total Revenue 8,796,360.35

Less: Current Operating Expenses


Personal Services
Salaries and Wages
Salaries and Wages-Regular (Civilian) 6,599,859,080.16
Salaries and Wages-Casual/Contractual 100,294,429.56
Total Salaries and Wages 6,700,153,509.72

Other Compensation
Personal Economic Relief Allowance (PERA) 1,531,000.00
Personal Economic Relief Allowance (PERA)-Civilian 602,494,955.33
Representation Allowance (RA) 14,767,974.32
Transportation Allowance (TA) 14,061,179.90
Clothing/Uniform Allowance-Civilian 130,496,000.00
Subsistence Allowance-Magna Carta Benefits 6,566,125.68
Laundry Allowance-Civilian 671,530.00
Productivity Incentive Allowance-Civilian 3,351,000.00

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In Philippine Peso
Honoraria-Civilian 12,606,713.07
Hazard Pay-Civilian 8,069,720.25
Longevity Pay-Civilian 183,199.09
Overtime and Night Pay 8,632,101.44
Year End Bonus-Civilian 1,082,523,356.36
Cash Gift-Civilian 129,655,680.00
Other Bonuses and Allowance 9,364,165.00
Productivity Enhancement Incentive-Civilian 126,141,036.00
Total Other Compensation 2,151,115,736.44

Personnel Benefit Contirbution


Retirement and Life Insurance Premium 788,654,378.83
Pag-IBIG Contributions-Civilian 30,394,944.76
PhilHealth Contributions-Civilian 78,691,493.34
Employees Compensation Insurance Premiums-Civilian 30,248,943.15
Total Personnel Benefit Contributions 927,989,760.08

Other Personnel Benefits


Terminal Leave Benefits-Civilian 196,138,951.01
Other Personnel Benefits 5,785,321.73
Total Other Personnel Benefits 201,924,272.74

Total Personal Services 9,981,183,278.98

Maintenance and Other Operating Expenses


Traveling Expenses
Traveling Expenses-Local 138,446,167.50
Traveling Expenses-Foreign 957,568.20
Total Traveling Expenses 139,403,735.70

Training and Scholarship Expenses


Training Expenses 180,331,203.19
Scholarship Grants/Expenses 2,404,000.00
Total Training and Scholarship Expenses 182,735,203.19

Supplies and Materials Expenses


Office Supplies Expenses 360,418,239.84
Accountable Forms Expenses 714,335.07
Food Supplies Expenses 99,342,948.98
Welfare Goods Expenses 501,150.00
Drugs and Medicine Expenses 71,976,558.64

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In Philippine Peso
Medical,Dental and Laboratory Supplies Expenses 450,247.50
Fuel, Oil and Lubricants Expenses 19,564,532.54
Agricultural and Marine Supplies Expenses 126,832,329.46
Semi-Expendable Machinery and Equipment 98,024.40
Semi-Expendable Furniture, Fixtures & Books Expenses 15,000.00
Other Supplies and Material Expenses 57,018,002.50
Total Supplies and Material Expenses 736,931,368.93

Utility Expenses
Water Expenses 3,651,620.75
Electricity Expenses 31,076,157.71
Total Utility Expenses 34,727,778.46

Communication Expenses
Postage and Courier Services 1,884,266.47
Telephone Expenses-Mobile 8,881,632.64
Telephone Expenses-Landline 7,120,175.04
Internet Subscription Expenses 5,060,774.78
Cable, Satellite, Telegraph and Radio Expenses 802,726.49
Total Communication Expenses 23,749,575.42

Awards/Rewards and Prizes


Awards/Rewards Expenses 719,994.00
Survey, Research, Exploration and Development Expenses
Survey Expenses 4,569,624.19
Confidential, Intelligence and Extraordinary Expenses
Extraordinary and Miscellaneous Expenses 7,890,285.85
Professional Services
Legal Services 756,578.00
Auditing Services 1,661,784.98
Consultancy Services 5,255,500.00
Other Professional Services 126,873,650.08
Total Professional Services 134,547,513.06

General Services
Environment/Sanitary Services 40,382.00
Janitorial Services 2,159,317.72
Security Services 8,331,499.06
Other General Services 13,212,504.51
Total General Services 23,743,703.29

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In Philippine Peso
Repairs and Maintenance
Repairs and Maintenance- Infrastructure Assets
Road Networks 118,403.36
Repairs and Maintenance-Buildings and Other Structures 17,012,250.62
Buildings 1,978,281.83
Schoold Buildings 64,673,000.00
Other Structures 85,000.00
Repairs and Maintenance-Machinery and Equipment 456,263.57
Office Equipment 1,056,765.00
ICT Equipment 679,792.00
Other Machinery & Equipment 29,550.00
Repairs and Maintenance-Transportation Equipment 2,364,195.01
Motor Vehicles 3,121,776.91
Repairs and Maintenance-Furniture and Fixtures 792,922.86
Repairs and Maintenance-Leased Assets 9,727.59
Buildings and Other Structures 32,000.00
Total Repairs and Maintenance 92,409,928.75

Taxes,Insurance Premiums and Other Fees


Taxes,Duties and Licenses 1,010,606.40
Fidelity Bond Premiums 1,763,488.41
Insurance Expenses 904,263.27
Total Taxes,Insurance Premiums and Other Fees 3,678,358.08

Labor and Wages


Labor and Wages 7,924,486.65

Other Maintenance and Operating Expenses


Advertising Expenses 2,543,585.16
Printing and Publication Expenses 5,938,699.84
Representation Expenses 62,587,182.13
Transportation and Delivery Expenses 5,505,342.86
Rent/Lease Expenses 32,020,524.72
Rents-Buildings & Structures 3,770,926.89
Rents-Land 219,000.00
Rents-Motor Vehicles 10,433,175.00
Rents-Equipment 1,280,650.00
Membership Dues and Contribution to Organizations 288,600.00
Subscription Exoenses 732,386.63
Donations 58,261,685.60
Other Maintenance and Operating Expenses -

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In Philippine Peso
Website Maintenance 71,760.00
Other Maintenance and Operating Expenses 165,009,387.76
Total Other Maintenance and Operating Expenses 348,662,906.59

Total Maintenance and Other Operating Expenses 1,741,694,462.16

Financial Expenses
Financial Expenses
Bank Charges 19,842.85
Other Financial Charges 3,900.50
Total Financial Expenses 23,743.35

Non-Cash Expenses
Depreciation
Depreciation-Land Improvements 493,343.75
Other Land Improvements 499,885.42
Depreciation-Buildings and Other Structures 2,432,630.95
Buildings 723,554.91
Office Buildings 2,154,580.84
Schoold Buildings 9,850,941.36
Depreciation-Machinery and Equipment 363,474.56
Office Equipment 2,040,498.08
ICT Equipment 1,680,069.19
Communication Equipment 18,611.10
Construction and Heavy Equipment 12,481,669.06
Disaster Response and Rescue Equipment 6,000.00
Medical Equipment 1,463,069.85
Sports Equipment 11,504.44
Technical and Scientific Equipment 1,831,712.40
Other Machineries and Equipments 5,655,333.59
Depreciation-Transportation Equipment 1,064,498.11
Motor Vehicles 4,916,503.49
Depreciation-Furniture, Fixtures and Books 196,775.93
Furniture and Fixtures 52,088,200.02
Depreciation-Other Property, Plant and Equipment 2,913,922.32
Total Depreciation 102,886,779.37
Impairment Loss
Impairment Loss-Property, Plant and Equipment 29,430.45
Impairment Loss-Other Assets 22,343.30
Total Impairment Loss 51,773.75

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In Philippine Peso
Total Non-Cash Expenses 102,938,553.12

Current Operating Expenses 11,825,840,037.61

Surplus(Deficit) from Current Operations (11,817,043,677.26)

Financial Assistance/Subsidy from NGAs, LGUs, GOCCs


Subsidy from National Government 15,733,981,532.21
Subsidy from other NGAs 9,877,187,399.39
Subsidy from Other Funds 19,945,000.00
Subsidy from Central Office 47,258,769.26
Subsidy from Regional Office-TRA 4,274,211.38
Total Financial Assistance/Subsidy from NGAs, LGUs, GOCCs 25,682,646,912.24

Less: Financial Assistance/Subsidy from NGAs/LGUs/GOCCs


Subsidy to NGAs 2,500,245.16
Financial Assistance to NGAs 486,522,028.85
Financial Assistance to LGUs 370,180.00
Financial Assistance to NGOs 76,677,182.75
Subsidy to Regional Offices/Staff Bureaus 51,095,163.43
Subsidy to Operating Units 6,483,399,971.13
Subsidy from Other Funds 995,049,657.43
Total Financial Assistance/Subsidy from NGAs/LGUs/GOCCs 8,095,614,428.75

Net Financial Assistance/Subsidy 17,587,032,483.49

Surplus for the Period 5,769,988,806.23

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AUTONOMOUS REGIONAL GOVERNMENT
Autonomous Region in Muslim Mindanao
Cotabato City
CONSOLIDATED STATEMENT OF CASH FLOWS
GENERAL FUND
For the Year Ended December 31, 2016

In Philippine Peso
Cash Flows From Operating Activities
Cash Inflows
Receipt of Notice of Cash Allocation/NTA 48,781,097,542.04
Receipt of Fund Allocation-Local Fund 5,149,000.00
Subsidy Income Received 244,069,815.44
Receipt of Notice of Fund Transfer (NFT) 86,016,823.73
Receipt of Funds from Central Office 226,892,320.00
Collection of Income/Revenues 14,709,704.84
Receipt of Intra-Agency Fund Transfer 256,236,892.69
Performance Based Bonus-Civilian 16,079,686.00
Fund Allocation for Terminal Leave 44,631,067.89
Subsidy from NGA-TRA 10,742,510.14
Collection of Receivables 4,008,951.20
Receipt of NFTs for Terminal Leave Benefits 36,476,465.00
Receipt of Assistance and Subsidy from Other NGAs 88,377,599.00
Receipt of Trust Funds/Other Receipts 31,068,522.19
Other Receipts 9,041,064.01
Adjustments 107,025,532.81
Total Cash Inflows 49,961,623,496.98

Cash Outflows
Cash Payment of Operating Expenses 7,592,819,187.74
Cash Payment of Operating Expenses-Local Fund 291,063,615.31
Payment of Other Operating Expense 981,090,257.20
Remittance of GSIS/PAG-IBIG/PHIC/BIR 1,718,867,251.80
Remittance of Personnel Benefits Contributions 68,640,917.94
Remittance of Other Payables 3,254,652.67
Issuance of NTAs to Other Agencies 24,625,856,291.67
Release of Funds to Line Agencies 443,500,777.07
Release of Funds to LGUs for the Implementation of SALINTUBIG 42,441,803.75
Payment of Terminal Leave Benefits 269,281,515.93
Payment of Expenses-HDAP 68,514,170.59
Reversal of Unutilized NCA 1,532,495,681.85
Terminal Leave Benefits 48,654,506.25

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In Philippine Peso
Cash Purchase of Office Supplies 1,238,229.47
Cash Advances Granted for Travel 1,272,297.00
Bank Charges and Other Financial Charges 9,964.00
Cash Payment for Purchase of Inventories 227,994,454.40
Grant of CA/Petty Cash Fund 57,943,006.48
Remittance of Withholding Taxes except thru TRA 93,875.80
Payment of Salaries and Wages 91,785,477.83
Payment of Personal Services 301,775,013.32
Payment of MOOE-Regular 179,078,262.95
Payment of MOOE-Local Fund 4,779,978.95
Cash Payment of PPE 81,222.49
Fund Transfer to LGUs-Trust Fund 370,180.00
Fund Transfer to NGA 252,970,024.23
Subsidy to Operating Units-Personnel Services 823,275,163.35
Granting of Cash Advances 5,434,662.47
Payment of Expenses to GAD Program 599,731.89
Payment of Accounts Payable 89,945,756.39
Cash Payment for Interest Expense 28,946,975.46
Prepayments 1,000.00
Payment of Due to Officers & Employees 922,590.71
Subsidy to Operating Units-MOOEs 1,328,148,956.10
Cash Payment for Personnel Benefits 24,170,560.80
Cash Payment for Travelling Expenses 1,950,275.00
Grant of Financial Assistance/Subsidy 383,879,168.45
Remittance to National Treasury 46,626,913.53
Payment of Other Compensation 22,036,504.00
Adjustments 254,760.67
Other Disbursements 21,613,834.00
Total Cash Outflows 41,583,679,469.51
Net Cash Provided by (Used In) Operating Activities 8,377,944,027.47

Cash Flows from Investing Activities


Cash Inflows -
Cash Outflows
Construction of Infrastructure Assets 36,629,576.80
Cash Payment for Purchases of PPE 7,572,217,633.66
Purchase of Machinery and Equipment 365,510.72
Release of Inter-Agency Fund Transfers 763,381,576.26
Advances to Contractors 29,661,149.86
Payments of Other Fees Charged to Project 551,316.68

17
In Philippine Peso
Total Cash Outflows 8,402,806,763.98

Net Cash Provided by (Used In) Investing Activities (8,402,806,763.98)

Cash Flows from Financing Activities


Cash Inflows -
Cash Outflows -
Net Cash Provided (Used In) Financing Activities -

Decrease in Cash and Cash Equivalents (24,862,736.51)


Effects of Exchange Rate Charges on Cash & Cash Equivalents
Cash and Cash Equivalents, January 1, 2016 1,246,262,613.05
Cash and Cash Equivalents, December 31, 2016 1,221,399,876.54

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AUTONOMOUS REGIONAL GOVERNMENT
Autonomous Region in Muslim Mindanao
Cotabato City

CONSOLIDATED STATEMENT OF CHANGES IN NET ASSETS/EQUITY


GENERAL FUND
For the Year Ended December 31, 2016

Accumulated
Surplus/Deficit
In Philippine Peso

Balance at January 1 6,456,907,074.50


Add/(Deduct):
Changes in accounting policy -
Prior Period Adjustments/Unrecorded Income & Expenses (783,496,619.39)
Unrecorded Accounts Payable (Salintubig) 43,228,017.50
Unrecorded Expenses (35,784.59)
PPA-Salintubig (liquidation of LGUs) (40,791,076.51)
PPA-ARMM HELPS 2015 (Reversion of Unutilized NCAs) (6,797.08)
PPA-Liquidation of Petty Cash (10,000.00)
Other adjustments 59,936,047.03
Restated balance 5,735,730,861.46

Add/(Deduct):
Changes in Net Assets/Equity for the Calendar Year
Transfer to public Registry-Public Infrastructure (1,314,033,890.54)
Surplus/(Deficit) for the Period 5,769,988,806.23
Adjustment of net revenue recognized directly in net assets/equity (742,739.59)
Others (101,575,303.23)

Balance at December 31, 2016 10,089,367,734.33

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