DOH Pre Closing Trial Balance

Department of Health San Lazaro Compound, Sta. Cruz, Manila

Pre- Closing Trial Balance CENTRAL OFFICE As of December 31, 2016

ALL FUNDS

Petty Cash

Account Code 10101020

538,777.22

-

Cash in Bank - Local Currency, Current Account

10102020

321,074,744.98

-

Cash in Bank - Foreign Currency, Savings Account

10103030

12,202,383.76

-

Cash - Treasury/Agency Deposit, Regular

10104010

62,927,226.32

-

Cash - Treasury/Agency Deposit, Trust

10104030

314,783,828.67

-

Cash - Modified Disbursement System (MDS), Regular

10104040

687,886,737.63

-

Cash - Modified Disbursement System (MDS), Special Account

10104050

88,289.78

-

Cash - Modified Disbursement System (MDS), Trust

10104060

108,950.00

-

Due from National Government Agencies

10303010

895,875,617.89

-

Due from Government-Owned and/or Controlled Corporations

10303020

5,393,423,937.02

-

Due from Local Government Units

10303030

53,895,445.58

-

Due from Bureaus

10304020

2,777,285.31

-

Due from Regional Offices

10304030

257,208,679.26

-

Due from Operating Units

10304040

10,988,264.61

-

Receivables - Disallowances/Charges

10305010

130,434,602.71

-

Due from Officers and Employees

10305020

3,438,415.67

-

Due from Non-Government Organizations/People's Organizations

10305030

31,688,266.43

-

Other Receivables

10305990

6,517,276.82

-

Drugs and Medicines for Distribution

10402030

11,327,328,785.72

-

Medical, Dental and Laboratory Supplies for Distribution

10402040

1,558,127,389.32

-

Property and Equipment for Distribution

10402090

2,056,190,431.96

-

Other Supplies and Materials for Distribution

10402990

848,768,925.37

-

Office Supplies Inventory

10404010

44,383,842.42

-

Accountable Forms, Plates and Stickers Inventory

10404020

6,527,623.64

-

Construction Materials Inventory

10404130

10,237,228.19

-

Other Supplies and Materials Inventory

10404990

51,795,706.35

-

Semi-Expendable Office Equipment

10405020

14,010.88

-

Semi-Expendable Communications Equipment

10405070

24,918.40

-

Semi-Expendable Furniture and Fixtures

10406010

144,200.00

-

Buildings

10604010

468,077,957.48

Accumulated Depreciation - Buildings

10604011

Hospitals and Health Centers

10604030

Accumulated Depreciation - Hospitals and Health Centers

10604031

Other Structures

10604990

Accumulated Depreciation - Other Structures

10604991

Office Equipment

10605020

Accumulated Depreciation - Office Equipment

10605021

Information and Communication Technology Equipment

10605030

Account Title

Accumulated Depreciation - Information and Communication Technology Equipment 10605031

Debit

Credit

99,898,300.11 21,374,975.63 47,779,491.25 349,868,985.53 67,509,127.85

105,652,014.96 10,762,824.42 44,475,174.96 304,051,739.11

Communication Equipment

10605070

Accumulated Depreciation - Communication Equipment

10605071

Medical Equipment

10605110

Accumulated Depreciation - Medical Equipment

10605111

Sports Equipment

10605130

Accumulated Depreciation - Sports Equipment

10605131

Other Machinery and Equipment

10605990

Accumulated Depreciation - Other Machinery and Equipment

10605991

Motor Vehicles

10606010

Accumulated Depreciation - Motor Vehicles

10606011

Furniture and Fixtures

10607010

Accumulated Depreciation - Furniture and Fixtures

10607011

Books

10607020

Accumulated Depreciation - Books

10607021

Construction in Progress - Buildings and Other Structures

10699030

846,272,378.43

-

Advances to Special Disbursing Officer

19901030

8,350,295.57

-

Advances to Officers and Employees

19901040

3,579,790.42

-

Advances to Contractors

19902010

3,778,121,076.29

-

Prepaid Insurance

19902050

5,811,405.21

-

122,734,875.73 25,000.00 87,959,911.67 74,336,827.42 17,114,647.84 446,382.27 -

47,007,716.86 79,035,490.61 23,750.00 51,446,080.37 49,806,894.55 9,483,709.55 159,764.28

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Department of Health San Lazaro Compound, Sta. Cruz, Manila

Pre- Closing Trial Balance CENTRAL OFFICE As of December 31, 2016

ALL FUNDS

Deposit on Letters of Credit

Account Code 19903010

21,559,330,237.35

-

Guaranty Deposits

19903020

4,901,652.49

-

Other Assets

19999990

1,150,905,332.33

Accounts Payable

20101010

Due to Officers and Employees Due to BIR

Account Title

Debit

Credit

-

-

11,780,950,598.37

20101020

-

36,759,216.27

20201010

174.26

Due to GSIS

20201020

-

11,286,058.97

Due to Pag-IBIG

20201030

-

595,400.97

Due to PhilHealth

20201040

-

597,301.00

Due to NGAs

20201050

-

3,171,414.88

Due to GOCCs

20201060

-

25,449.23

Due to Regional Offices

20301030

-

20,000.00

Due to Operating Units

20301040

-

11,949,272.24

Guaranty/Security Deposits Payable

20401040

-

1,403,868,079.77

Other Payables

29999990

-

112,830,825.48

Accumulated Surplus/(Deficit)

30101010

Permit Fees

40201010

-

16,547,040,717.51 2,215,200.00

Registration Fees

40201020

-

193,100.00

Clearance and Certification Fees

40201040

-

103,150.00

Licensing Fees

40201060

-

10,079,706.00

Verification and Authentication Fees

40201110

-

8,175,550.00

Affiliation Fees

40202020

-

175,245.75

Examination Fees

40202030

-

1,608,750.00

Income from Hostels/Dormitories and Other Like Facilities

40202130

-

28,100.00

Interest Income

40202210

-

945,254.60

Subsidy from National Government

40301010

-

33,086,955,925.01

Subsidy from Other Funds

40301050

-

186,604.79

Income from Grants and Donations in Cash

40402010

-

8,830,829.80

Income from Grants and Donations in Kind

40402020

-

122,248,569.81

Gain on Foreign Exchange (FOREX)

40501010

-

5,404,489.23

Miscellaneous Income

40609990

-

44,707,303.73

Salaries and Wages - Regular

50101010

259,914,354.81

-

Salaries and Wages

50101020

150,267,563.84

-

Personal Economic Relief Allowance (PERA)

50102010

19,446,389.83

-

Representation Allowance (RA)

50102020

12,307,400.00

-

Transportation Allowance (TA)

50102030

4,148,000.00

-

Clothing/Uniform Allowance

50102040

3,167,500.00

-

Subsistence Allowance

50102050

10,000,568.50

-

Laundry Allowance

50102060

1,484,292.10

-

Honoraria

50102100

1,686,506.75

-

Hazard Pay

50102110

57,801,331.92

-

Longevity Pay

50102120

21,393,509.46

-

Overtime and Night Pay

50102130

1,012,987.78

-

Year End Bonus

50102140

67,049,233.93

-

Cash Gift

50102150

4,431,500.00

-

Other Bonuses and Allowances

50102990

23,169,250.00

-

Retirement and Life Insurance Premiums

50103010

48,832,659.99

-

Pag-IBIG Contributions - Pag-IBIG - Civilian

50103020

985,800.00

-

PhilHealth Contributions - PhilHealth - Civilian

50103030

3,645,547.50

-

Employees Compensation Insurance Premiums - ECIP - Civilian

50103040

943,500.00

-

Terminal Leave Benefits - Terminal Leave Benefits - Civilian

50104030

2,332,649.84

-

Other Personnel Benefits - Other Personnel Benefits

50104990

5,665,461.55

-

Traveling Expenses - Local

50201010

30,325,412.25

-

Traveling Expenses - Foreign

50201020

28,190,627.70

-

Training Expenses - Training Expenses

50202010

117,200,171.59

-

Scholarship Grants/Expenses

50202020

76,612,792.41

-

Office Supplies Expenses - Office Supplies

50203010

11,433,035.01

-

Drugs and Medicines Expenses

50203070

3,379,223.68

-

230,697.23

2 of 4

Department of Health San Lazaro Compound, Sta. Cruz, Manila

Pre- Closing Trial Balance CENTRAL OFFICE As of December 31, 2016

ALL FUNDS

Medical, Dental and Laboratory Supplies Expenses

Account Code 50203080

152,361.91

-

Fuel, Oil and Lubricants Expenses

50203090

2,353,139.51

-

Semi-Expendable Machinery and Equipment Expenses

50203210

78,271.61

-

Semi-Expendable Furniture, Fixtures, and Books Expenses

50203220

82,800.00

-

Other Supplies and Materials Expenses

50203990

1,127,578.45

-

Water Expenses

50204010

8,037,193.88

-

Electricity Expenses

50204020

31,081,743.10

-

Postage and Courier Services

50205010

937,294.00

-

Telephone Expenses - Mobile

50205020

12,186,089.66

-

Internet Subscription Expenses

50205030

4,411,052.03

-

Cable, Satellite, Telegraph and Radio Expenses

50205040

749,199.51

-

Extraordinary and Miscellaneous Expenses

50210030

3,624,050.04

-

Legal Services

50211010

789,000.00

-

Auditing Services

50211020

131,171.61

-

Consultancy Services - Consultancy Services

50211030

103,016,690.98

-

Other Professional Services

50211990

239,862,474.71

-

Janitorial Services

50212020

29,332,852.44

-

Security Services

50212030

24,618,549.63

-

Repairs and Maintenance - Buildings and Other Structures

50213040

996,176.41

-

Repairs and Maintenance - Machinery and Equipment

50213050

17,134,368.05

-

Repairs and Maintenance - Transportation Equipment

50213060

1,498,340.61

-

Repairs and Maintenance - Furniture and Fixtures

50213070

Financial Assistance to NGAs

50214020

100,496.06 799,289,681.77

-

Financial Assistance to Local Government Units - Others

50214030

2,758,479,849.79

-

Budgetary Support to Government-Owned and/or Controlled Corporations - Subsidy 50214040 Support to Operation 2,045,636,294.75

-

Financial Assistance to NGOs/POs

50214050

19,093,500.00

-

Subsidy to Regional Offices/Staff Bureaus

50214070

3,081,665,760.40

-

Subsidy to Operating Units

50214080

213,168,681.35

-

Subsidy to Other Funds

50214090

248,253.72

-

Taxes, Duties and Licenses - Taxes, Duties and Licenses

50215010

166,984,761.63

-

Fidelity Bond Premiums

50215020

636,846.00

-

Insurance Expenses

50215030

5,973,193.10

-

Labor and Wages

50216010

2,862,478.51

-

Advertising Expenses

50299010

250,595,238.79

-

Printing and Publication Expenses

50299020

1,776.00

-

Representation Expenses

50299030

12,053,201.58

-

Transportation and Delivery Expenses

50299040

210,823,581.25

-

Rent/Lease Expenses - Rents - Buildings and Structures

50299050

12,684,553.88

-

Subscription Expenses

50299070

3,854,956.21

-

Donations

50299080

4,098,820.64

-

1,576,953.87

-

Account Title

Other Maintenance and Operating Expenses - Other Maintenance and Operating 50299990 Expenses

Debit

Credit

Bank Charges

50301040

2,791.40

-

Depreciation - Buildings and Other Structures

50501040

9,241,773.15

-

Depreciation - Machinery and Equipment

50501050

43,584,010.24

-

Depreciation - Transportation Equipment

50501060

5,628,583.39

-

Depreciation - Furniture and Fixtures

50501070

1,644,217.58

-

Loss on Foreign Exchange (FOREX)

50504010

320,577.45

-

Loss of Assets

50504090

8,852.18 63,903,087,970.31

63,903,087,970.31

Certified Correct:

RACQUEL P. ALVENDIA, CPA, MBAH Chief Accountant

3 of 4

Department of Health San Lazaro Compound, Sta. Cruz, Manila

Pre- Closing Trial Balance CENTRAL OFFICE As of December 31, 2016

ALL FUNDS Account Title

Account Code

Debit

Credit

Financial and Management Service

4 of 4