02 StoNiño2012 Annexes

Municipality of Sto Nino, Samar
Summary of Errors/ Adjustments for Loans Payables and Interest Expense

For CY 2012
1. Loans Payable Domestic
a -.Loan Against LGU IRA Receivables (See Annex A.2)
1/1/12 -Unbooked/unrecorded beg. Balance
6/4/12-Unrecorded Principal Repayment
b .Construction of Farm to Market Road (See Annex A.3)
1/1/12 -Under recording of beg. Balance
c .Acquisition of Heavy Equipment (See Annex A.4)
Over recording of Principal Repayments
2/29/12
3/30/12
Erroneous adjustment
12/31/12
NET UNDERSTATEMENT
b. Interest Expense
1.Loan Against LGU IRA Receivables (See Annex A.2)
2/20/12 -11/20/12 - Over recording of Interest Exp. due to unrecorded various financial
'06/2012- Erroneous Adjustment ( NO JEV)
12/31/12-Unbooked Accrued Interest
2.Construction of Farm to Market Road (See Annex.3)
2/09/12 -11/09/12 - Over recording of Interest Exp. due to unrecorded Gross Rec
12/31/12-Unbooked Accrued Interest
3.Acquisition of Heavy Equipment (See Annex.4)
1/31/12 -Erroneous Entry (Shld be Other Final Charges)
2/29/12 -03//30/12 - Unrecorded Interest Exp.
4/30/12 -12/03/12 - Over recording of Interest Exp. due to unrecorded Gross Receipt
Taxes(GRT)
12/31/12-Overrecording of Accrued Interest
NET UNDERSTATEMENT
*Based on Loan Amortization Schedule
Prepared by:
(Sgd.)
58
MA. VICTORIA M. MONSANTO

State Auditor II
Audit Team Member
58
Annex "A.1"
o, Samar
ayables and Interest Expense
783,111.43
(195,777.86)
587,333.57
1,705,319.02
84,082.36
85,946.25
160,952.38
330,980.99
2,623,633.58
26,348.23
-0.14
(6,020.17)
20,327.92
16,484.70
(37,481.62)
(20,996.92)
135,200.00
(168,345.16)
Gross Receipt
6,650.77
5,816.55
(20,677.84)
(21,346.84)
Reviewed by:
(Sgd.)
58
LALAINE B. RONATO
State Auditor III
Audit Team Leader
58
MGS-Sto. Nio, Samar

Schedule and Analysis of Loan Transactions - Loan Against LGU
As of December 31, 2012
ENTRY MADE
Date
(1)
JEV
NUMBER
(2)
Beg. Balance
SHOULD BE
Code 444
Code 975
Code 891
Code 971
PRINCIPAL
INTEREST
GRT
Bank
Charges
TOTAL
(3)
(4)
(5)
(6)
(7)
Code 444
Code 975
Code 891
Code 971
PRINCIPAL
INTEREST
GRT
Bank
Charges
TOTAL
(8)
(9)
(10)
(11)
(12)
783,111.43
02/20/2012
No. 16
19,323.28
19,323.28
18,403.12
920.16
19,323.28
05/18/2012
No. 14
18,089.87
18,089.87
17,228.45
861.42
18,089.87
06/04/2012
No. 14
26,654.13
26,654.13
3,328.22
192.49
(0.14)
(0.14)
08/22/2012
No. 15
12,179.83
12,179.83
11,599.84
579.99
12,179.83
11/20/2012
No. 15
13,875.76
13,875.76
13,215.01
660.75
13,875.76
###
6,020.17
12/31/2012
Sub-total
90,122.73
90,122.73
BALANCE
90,122.73
195,777.86
521.62
199,820.19
6,020.17
195,777.86
69,794.81
3,214.81
521.62
587,333.57
69,794.81
3,214.81
521.62
269,309.10
> to Annex B.1 and Annex C
NOTE:
CROSSCHECKED TO:
No subsidiary ledger
General Journal:
No breakdown/explanation of entries made
Debit Memo
Loan Amortizat
General Journa
59
No recapitulation at the end of the month
General Ledge
Prepared by:
(Sgd.)
ATM/State Auditor II
59
Annex "A.2"
mar
oan Against LGU IRA Receivables
2012
FOR ADJUSTMENT/RECLASSIFICATION
Code 444
Code 975
Code 891
Code 971
PRINCIPAL
INTEREST
GRT
Bank
Charges
TOTAL
(13)
(14)
(15)
(16)
(17)
(783,111.43)
Remarks
Unrecorded beginning balance. Should be amount was based on

Loan Amortization Schedule
Unrecorded GRT expense resulted to overrecording
920.16
(920.16)
861.42
(861.42)
23,325.91
(192.49)
of interest expense
(195,777.86)
(521.62)
- do -
(173,166.06) Repayment of Principal was unrecorded & unrecorded GRT, Bank Charges and other Financial Charges
resulted to overrecording of interest expense
### No JEV- Erroneous Adjustment
(0.14)
-
579.99
(579.99)
660.75
(660.75)
No Debit Memo submitted
(6,020.17)
of interest expense
- do -
(195,777.86)
20,327.92
(3,214.81)
(521.62)
(587,333.57)
20,327.92
(3,214.81)
(521.62)
(6,020.17) Accrued Expense as of 12/31/12 - Not booked-up
CHECKED TO:
ebit Memo
oan Amortization Schedule
eneral Journal
59
eneral Ledger
Reviewed by:
(Sgd.)
LALAINE B. RONATO
ATL/State Auditor III
59
MGS-Sto.
Schedule and Analysis of Loan Transacti
As of Decem
ENTRY MADE
Date
JEV NUMBER
Beg. Balance
SHOULD BE
Code 444
Code 975
Code 891
PRINCIPAL
INTEREST
GRT
TOTAL
1,720,996.77
Code 444
Code 975
PRINCIPAL
INTEREST
3,426,315.79
02/09/2012
Nos. 15 & 16
244,736.84
97,481.03
342,217.87
244,736.84
92,839.08
05/09/2012
Nos. 15 & 16
244,736.84
88,550.31
333,287.15
244,736.84
84,333.63
08/09/2012
No. 17
244,736.84
83,555.17
328,292.01
244,736.84
79,576.35
11/09/2012
No. 14
244,736.84
76,592.24
321,329.08
244,736.84
72,944.99
###
978,947.36
346,178.75
742,049.41
346,178.75
12/31/2012
Sub-total
BALANCE
1,325,126.11
> to
NOTE:
General Journal:
60
37,481.62
978,947.36
367,175.67
2,447,368.43
367,175.67
Annex B.2 and Annex C
Prepared by:
(Sgd.)
60
MGS-Sto. Nio, Samar

alysis of Loan Transactions - Construction of Farm to Market Road
D BE
Code 891
TOTAL
GRT
Code 444
Code 975
Code 891
PRINCIPAL
INTEREST
GRT
(1,705,319.02)
TOTAL
-
4,641.95
342,217.87
4,641.95
(4,641.95)
4,216.68
333,287.15
4,216.68
(4,216.68)
3,978.82
328,292.01
3,978.82
(3,978.82)
3,647.25
321,329.08
3,647.25
(3,647.25)
(37,481.62)
(20,996.92)
(16,484.70)
(20,996.92)
(16,484.70)
16,484.70
16,484.70
37,481.62
1,362,607.73
(1,705,319.02)
CROSSCHECKED TO:
Debit Memo
General Journal
General Ledger
60
(37,481.62)
(37,481.62)
Reviewed by:
(Sgd.)
LALAINE B. RONATO
60
Annex "A.3"
Remarks
Underrecording of beginning balance. Should be amount was

based on Loan Amortization Schedule
Unrecorded GRT expense resulted to over

recording of interest expense
- do -
- do -
- do Accrued Expense as of 12/31/12 - Not booked-up
60
60
MGS-S
Schedule and Analysis of Loan Tra
As of D
ENTRY MADE
Date
JEV NUMBER
New Loan
SHOULD BE
Code 444
Code 975
Code 891
PRINCIPAL
INTEREST
GRT
13,520,000.00
135,200.00
TOTAL
Code 444
Code 975
PRINCIPAL
INTEREST
13,520,000.00
02/29/2012
No. 014
245,034.74
###
245,034.74
160,952.38
83,249.86
03/30/2012
No. 015
246,898.63
###
246,898.63
160,952.38
85,095.30
04/30/2012
Nos. 14 & 15
160,952.38
87,741.11
248,693.49
160,952.38
86,872.39
05/31/2012
Nos. 15 & 16
160,952.38
86,671.10
247,623.48
160,952.38
85,812.97
06/29/2012
Nos. 14 & 15
160,952.38
80,078.44
241,030.82
160,952.38
79,285.58
07/31/2012
No. 016
160,952.38
87,257.89
248,210.27
160,952.38
86,393.95
08/31/2012
No. 016
160,952.38
83,461.07
244,413.45
160,952.38
82,634.72
10/01/2012
No. 014
160,952.38
82,391.05
243,343.43
160,952.38
81,575.30
10/31/2012
No. 015
160,952.38
78,697.78
239,650.16
160,952.38
77,918.59
12/03/2012
No. 014
160,952.38
85,428.51
246,380.89
160,952.38
84,582.68
12/31/2012
No. 025
160,952.38
76,626.78
237,579.16
1,940,504.79
748,353.73
2,688,858.52
11,579,495.21
883,553.73
Sub-total
BALANCE
> to
61
70,810.23
1,609,523.80
904,231.57
11,910,476.20
904,231.57
Annex B.3 and Annex C
NOTE:
General Journal:
Prepared by:
(Sgd.)
62
MGS-Sto. Nio, Samar

nalysis of Loan Transactions - Acquisition of Heavy Equipment
SHOULD BE
Code 891
TOTAL
GRT
2,590.00
Code 444
Code 975
Code 891
PRINCIPAL
INTEREST
GRT
TOTAL
135,200.00
(2,590.00)
832.50
245,034.74
84,082.36
(83,249.86)
(832.50)
850.95
246,898.63
85,946.25
(85,095.30)
(850.95)
868.72
248,693.49
868.72
(868.72)
858.13
247,623.48
858.13
(858.13)
792.86
241,030.82
792.86
(792.86)
863.94
248,210.27
863.94
(863.94)
826.35
244,413.45
826.35
(826.35)
815.75
243,343.43
815.75
(815.75)
779.19
239,650.16
779.19
(779.19)
845.83
246,380.89
845.83
(845.83)
8,334.22
10,924.22
70,810.23
160,952.38
5,816.55
2,522,089.59
330,980.99
(155,877.84)
(8,334.22)
(330,980.99)
(20,677.84)
(10,924.22)
63
166,768.93
166,768.93
CROSSCHECKED TO:
Debit Memo
General Journal
General Ledger
Reviewed by:
(Sgd.)
LALAINE B. RONATO
64
Annex "A.4"
Remarks
No JEV-Erroneous Entry
Unrecorded interest and GRT expenses resulted to

overrecording of principal repayments
- do -

of interest expense
- do -
- do -
- do -
- do -
- do - do -
- do Overrecording of Accrued Interest as of year-end &

Erroneous recording of principal repayment due on 1/2/14 which was
credited to Accounts Payable
65
66
MGS - Sto. Nino, Samar

LGU
Individual Loan Profile
Name of Loan: TERM LOAN
Type of Loan: OACL - GOV'T
Kind of Indebtedness: DOMESTIC
Purpose of Loan: Loan against Notice of Payment Schedule (NPS) of 2001 and 2004 IRA
Authority for Loan: SB Res. No. 40, series of 2008 dated 8/14/08
Bank/Lending Institution: Landbank of the Philippines
Amount:
Date Loan was Granted/Approved:
P
1,370,445.00
August 20, 2008 (per Amortizatio
Maturity Date: May 29, 2015

Payment Terms: 7 years, with no grace period (Please see attached Loan Amortization Schedule)
Interest rate: 9.125% per annum fixed
Amount of Interest: P 69,794.81 (paid in CY 2012)
Other Charges: Penalty of 24% per annum
Project/s funded or to be funded out of the loan and amount/s involved:
To fund/finance LGU Priority Dev't Projects as indicated in the AIP (Not Specified)
Source of funding to be used in paying the loan: Share in the IRA differential for FYs 2001 and 2004
Guarantee/collateral provided, if any: Secured by Deed of Assignment of IRA of the LGU and IRA
Receivables supported by the Notice of Payment Schedule (NPS)
Current Outstanding Loan Balance:
P
587,333.57
Arrears, if any: Principal
P
N-O-N-E
Interest
P
N-O-N-E
Deposit to Bond Sinking Fund for the year:
P
N-O-N-E
AUDIT FINDINGS AND RECOMMENDATIONS
1. P 783,111.43 - Unbooked/Unrecorded Beginning Balance

2. P 195,777.86 - Unrecorded Principal Repayment
3. P 26,348.23 - Overrecording of Interest Expense due to unrecorded
various Financial Charges
4. (P
.14) - Erroneous Adjustment (NO JEV)
5. P
6,020.17 - Unbooked Accrued Interest as of 12/31/12
Prepared by:
Reviewed by:
62
(Sgd.)
State Auditor II
Audit Team Member
LALAINE B. RONATO
State Auditor III
Audit Team Leader
62
Annex "B.1"
ar
e
12
4 IRA
Granted/Approved:
August 20, 2008 (per Amortization Schedule)
ion Schedule)
rest: P 69,794.81 (paid in CY 2012)
Ys 2001 and 2004

he LGU and IRA
nt Schedule (NPS)
MENDATIONS
62
(Sgd.)
LALAINE B. RONATO
State Auditor III
Audit Team Leader
62

LGU
Purpose of Loan: To partially finance the Construction of 9.780 kms all weather Farm to Market Road from
Barangay Ilo to Barangay Cabunga-an (LGU EQUITY TO INFRES)
Authority for Loan: SB Res. No. 26, series of 2008 dated 4/11/08
Amount:
P
4,650,000.00 (Consolidated)
November 9, 2010
Maturity Date: May 9, 2015

Payment Terms: 10 years - original term (Please see attached Loan Amortization Schedule)
Interest rate: 10.50% (subject to quarterly repricing)
Amount of Interest: P 367,175.67 (paid in CY 201
Construction of Farm to Market Road
Source of funding to be used in paying the loan: 20% Development Fund
Guarantee/collateral provided, if any: Secured by Deed of Assignment of IRA of the LGU
P 2,447,368.43
P
N-O-N-E
Interest
P
N-O-N-E
P
N-O-N-E
1. P 1,705,319.02 - Underrecording of Beginning Balance

2. P
16,484.70 - Overrecording of Interest Expense due to unrecorded
Gross Receipt Taxes (GRT)
3. P
37,481.62 - Unbooked Accrued Interest as of 12/31/12
Prepared by:
Reviewed by:
63
(Sgd.)
State Auditor II
Audit Team Member
63
LALAINE B. RONATO
State Auditor III
Audit Team Leader
Annex "B.2"
m to Market Road from
Granted/Approved:
November 9, 2010
rest: P 367,175.67 (paid in CY 2012)
NDATIONS
63
(Sgd.)
LALAINE B. RONATO
State Auditor III
Audit Team Leader
63

LGU
Purpose of Loan: Acquisition of Heavy Equipment
Authority for Loan: SB Res. Nos. 34 and 67, series of 2011 dated 3/3/2011 and 12/21/2011, respectively
Amount:
P
13,520,000.00
January 31, 2012
Maturity Date: January 31, 2019

Payment Terms: 7 years (Please see attached Loan Amortization Schedule)
Interest rate: 7.75% (subject to quarterly repricing)
Amount of Interest: P 904,231.57 (paid in CY 20
Acquisition of Heavy Equipment
Source of funding to be used in paying the loan: 20% Development Fund
Guarantee/collateral provided, if any: Secured by Deed of Assignment of IRA of the LGU
P 11,910,476.20
P
N-O-N-E
Interest
P
N-O-N-E
P
N-O-N-E
1.
2.
3.
4.
5.
P
P
P
P
P
170,028.61 - Overrecording of Principal Repayments

160,952.38 - Erroneous Adjustment
135,200.00 - Erroneous Entry
168,345.16 - Unrecorded Interest Expense
6,650.77 - Overrecording of Interest Expense due to unrecorded
Gross Receipt Taxes (GRT)
6. P
5,816.55 - Overrecording of Accrued Interest as of 12/31/12
Prepared by:
Reviewed by:
(Sgd.)
64

State Auditor II
Audit Team Member
64
LALAINE B. RONAT
State Auditor III
Audit Team Leader
Annex "B.3"
/2011, respectively
Granted/Approved:
January 31, 2012
rest: P 904,231.57 (paid in CY 2012)
NDATIONS
(Sgd.)
64
LALAINE B. RONATO
State Auditor III
Audit Team Leader
64

SUMMARY OF LOANS PAYABLE
Bank/Lending Institution
Total Amount
LBP (Loans Against LGU IRA Receivables) dtd August 20, 2008)
LBP(Construction of Farm to Market Road (consolidated) dtd November 9, 2010)

LBP (Acquisition of Heavy Equipment-dtd January 31, 2012
TOTAL
Amortization
(Principal &
Interest)*
1,370,445.00 P
265,572.67
4,650,000.00
1,346,123.03
13,520,000.00
2,513,755.37
19,540,445.00 P
4,125,451.07
* CY 2012 payments only
Prepared by:
Reviewed by:
(Sgd.)
(Sgd.)

State Auditor II
Audit Team Member
LALAINE B. RONATO
State Auditor III
Audit Team Leader
65
Annex "C"
Outstanding Balance
Remarks
587,333.57
2,447,368.43
11,910,476.20
14,945,178.20
65
Municipality of Sto Nio

Aging of Cash Advances - Intelligence Fund
Payees
Lilia A Conejos
Lilia A Conejos
Lilia A Conejos
Lilia A Conejos
Position/Designation
Municipal Mayor
Municipal Mayor
Municipal Mayor
Municipal Mayor
Total
Purposes
Date Granted
Intelligence Fund
Intelligence Fund
Intelligence Fund
Intelligence Fund
May-12
Jul-11
Mar-11
Sep-10
Check Nos
564987
537037
536431
513104
Ages
0-12
440,000.00
440,000.00
Prepared By:
(Sgd.)
LALAINE B. RONATO
Audit Team Leader
66
Annex "D.1"
Ages
0ver 1 year
Over 2 years
190,000.00
250,000.00
440,000.00
125,000.00
125,000.00
Totals
440,000.00
190,000.00
250,000.00
125,000.00
1,005,000.00
66

Schedule of Unliquidated Cash Advances - Cash Shortages
For CY 2012
Payees
Salvador Domanguera
Former Municipal Treasurer
Diomedes Millano
ICO-Municipal Treasurer
Total
AMOUNT
0-12
Ages
0ver 1 year
1,719,613.63
Over 2 years
1,719,613.63
466,524.40
466,524.40
2,186,138.03
2,186,138.03
Prepared By:
(Sgd.)
LALAINE B. RONATO
Audit Team Leader
67
Annex "D.2"
REMARKS
According to the municipal

accountant these amounts pertained
to the cash shortages of the two (2)
former
Treasuers
of
the
municipality.
67

Schedule of Unliquidated Cash Advances - Prepayment of Travels
For CY 2012
Payees
Adelaida M Guitones
Adelaida M Guitones
Glocelyn O Apetin
Glocelyn O Apetin
Ronel Anada
Ronel Anada
Ronel Anada
Ronel Anada
Ronel Anada
Ronel Anada
Ronel Anada
Lilia Jagunap
Lilia Jagunap
Lilia Jagunap
Nelson Guitones
Nelia Mompil
Municipal Treasurer
Municipal Treasurer
Municipal Accountant
SB Member
SB Member
SB Member
SB Member
SB Member
SB Member
SB Member
Nurse II
Nurse II
Nurse II
Municipal Assessor
Municipal Budget Officer
Date Granted
Mar-12
No date
Mar-12
No date
Jan-12
Jan-12
Mar-12
Apr-12
No date
No date
No date
2-Jan-12
1-Oct-11
No date
Feb-12
11-Jan-12
Check Nos
Amount Granted
565757
12,560.00
0-12
12,560.00
565761
12,560.00
12,560.00
2,544.20
455.17
565526
565596
565791
564930
13,080.00
14,580.00
15,680.00
19,880.00
800.00
13,080.00
14,580.00
15,680.00
19,880.00
800.00
1,582.00
565502
565210
13,080.00
9,480.00
13,080.00
565743
14,040.00
14,780.00
14,040.00
14,780.00
12,560.00
12,560.00
8,320.00
8,320.00
10,280.00
10,280.00
14,040.00
7,680.00
14,040.00
7,680.00
475.00
9,480.00
565564
Nelia Mompil
Feb-12
Nelia Mompil
Jul-12
565760
605115
Nelia Mompil
Aug-12
Terencio Silagan Jr
Terencio Silagan Jr
Terencio Silagan Jr
MPDC
MPDC
MPDC
Feb-12
Jul-12
No date
68
Ages
0ver 1 year
605262
565742
605112
Payees
Vilma Basnig
Zaldy Bemoy
Hector Calosor
Hector Calosor
Hector Calosor
Hector Calosor
Joey Lendez
Joey Lendez
Christian Paul Calosor
Terencio Silagan Sr
Terencio Silagan Sr
Terencio Silagan Sr
Joel Bere
Joel Bere
Susana T Munoz
Susana T Munoz
Susana T Munoz
Baludo Bello
Baludo Bello
Baludo Bello
Baludo Bello
Ibello Amacna
Manuela Baman
Manuela Baman
Franisco Cagomoc
Agustin Avalon
Silvestre J Asilo
SB Member
SB Member
SB Member
SB Member
SB Member
SB Member
ABC President
ABC President
SK Federation President
SB Member
SB Member
SB Member
SB Member
SB Member
HRMO
HRMO
HRMO
SB Member
SB Member
SB Member
SB Member
MSWD
MNAO
MNAO
Former MLGOO/DILG
Prosecutor
Former ABC President
Date Granted
Mar-12
Mar-12
Mar-12
Apr-12
No date
No date
Mar-12
No date
May-12
No date
No date
Feb-11
Jan-12
Mar-12
No date
Mar-12
No date
Mar-12
Mar-12
No date
Jan-12
Mar-12
Sep-12
No date
No date
Jan-12
Apr-12
No date
No date
No date
69
Check Nos
Amount Granted
565793
565792
565799
564932
15,680.00
15,680.00
15,680.00
19,880.00
800.00
565796
15,680.00
948.80
13,360.00
0-12
15,680.00
15,680.00
15,680.00
19,880.00
800.00
Ages
0ver 1 year
2,557.00
564707
15,680.00
948.80
13,360.00
459.74
1,102.00
23,100.00
565525
565794
13,080.00
15,680.00
13,080.00
15,680.00
565800
15,680.00
1,843.80
2,980.00
8,140.00
15,680.00
1,843.80
2,980.00
8,140.00
565528
565798
605327
13,080.00
15,680.00
11,160.00
8.11
565505
564946
13,080.00
13,080.00
13,080.00
15,680.00
11,160.00
8.11
13,080.00
13,080.00
-
565770
565840
Payees
Date Granted
Check Nos
Amount Granted
0-12
Simeon Paringit
Vicente Haling
Vicente Haling
Ricardo Lumontod
Ricardo Lumontod
Luzviminda Apetin
Mun LCR
SB Secretary
SB Secretary
Municipal Engineer
Municipal Engineer
SB Member
Total
No date
No date
Feb-12
No date
No date
Prepared By:
(Sgd.)
LALAINE B. RONATO
Audit Team Leader
70
565675
2,785.00
2,785.80
15,305.00
15,305.00
432,690.71
424,146.25
Ages
0ver 1 year
40,820.37
Annex "D.3"
Totals
es
Over 2 years
11,380.00
11,750.00
REMARKS
12,560.00
2,544.20
12,560.00
455.17
13,080.00
14,580.00
15,680.00
19,880.00
800.00
1,582.00
11,380.00
13,080.00
9,480.00
11,750.00
14,040.00
14,780.00
Unliquidated Balance of PY Cash Advance


No details
No details
12,560.00
8,320.00
10,280.00
14,040.00
7,680.00
475.00 Unliquidated Balance of Cash Advance
71
Totals
es
Over 2 years
15,520.00
3,385.00
14,400.00
4,315.00
4,315.00
45,048.00
28,418.00
45,000.00
REMARKS
15,680.00
15,680.00
15,680.00
19,880.00
800.00
2,557.00
15,680.00
948.80
13,360.00
459.74
1,102.00
23,100.00
13,080.00
15,680.00
15,520.00
15,680.00
1,843.80
2,980.00
8,140.00
3,385.00
27,480.00
15,680.00
11,160.00
8.11
4,315.00
17,395.00
13,080.00
45,048.00
28,418.00
45,000.00
Unliquidated Balance of Cash Advance

No details
No details
No details
No details
No details
72
Totals
es
Over 2 years
3,442.00
43,870.00
29,627.00
18,921.00
279,391.00
REMARKS
3,442.00
2,785.80
43,870.00
15,305.00
29,627.00
18,921.00
744,357.62
No details
No details
No details
No details
73

Schedule of Unliquidated Cash Advances - With No Details
For CY 2012
FUND
AMOUNT
AGES
0ver 1 year
General Fund
524,208.05
Over 2 years
524,208.05
Special Education Fund
274,807.84
274,807.84
Trust Fund
190,730.00
190,730.00
989,745.89
989,745.89
Total
1 year
Prepared By:
(Sgd.)
LALAINE B. RONATO
Audit Team Leader
70
Annex "D.4"
REMARKS
No Subsidiary Ledgers
70
Municipality of Sto. Nio

Schedule of Purchases- Goods and Services without Public Bidding
January to December 2012
General Fund
Months
January
February
March
April
May
June
July
August
September
October
November
December
Totals
Common Use
Supplies
180,270.82
103,439.00
2,056.00
Drugs
Medicine
106,065.95
770,589.07
99,459.02
Communications
11,700.00
12,023.00
18,564.84
30,672.50
7,813.66
40,145.12
11,393.31
30,011.20
3,370.00
15,843.96
11,621.08
31,616.38
224,775.05
37%
5%
11%
157,959.88
60,923.13
2,123.13
156,411.16
17,710.54
81,748.48
1,340.00
Equipment
9,445.37
3%
3,420.00
33,020.00
12,084.25
57,969.62
CLASSIFICATION
Fuel, Oil and
Meals/Others
Lubricants
Services
24,202.45
6,419.80
19,351.50
85,167.69
26,420.45
6,647.30
26,097.00
2,000.00
16,455.00
41,655.92
9,086.15
59,255.52
46,320.08
24,635.09
3,981.70
1,500.00
12,491.00
40,189.76
32,731.43
8,404.26
149,326.34
7,980.00
12,632.13
308,057.79
354,892.78
15%
Printing and
Binding
39,200.00
23,101.00
297.00
4,826.00
4,799.04
6,720.93
1,160.00
528.81
10,141.35
9,150.90
99,925.03
17%
5%
Prepared by:
Reviewed by:
(Sgd.)
(Sgd.)
SHIRLEY P. LUCBAN
SA II/ATM
LALAINE B. RONATO
SA III/ATL
71
Annex "E.1"
blic Bidding
Advertising
Repairs and
Maintenance
34,818.46
Labor /
Services
Construction
Materials
25,000.00
1,400.00
46,994.36
10,214.00
12,180.00
53,846.50
65,460.00
46,994.36
Totals
299,637.10
180,293.30
186,654.52
63,416.80
209,525.54
238,050.68
205,639.56
228,608.12
18,521.00
90,633.96
179,493.03
191,709.61
2,092,183.22
0%
3%
3%
2%
100%
39,060.00
10,214.00
6,848.04
B. RONATO
71
Municipality of Sto. Nio, Samar

Schedule of Purchases- Goods and Services with Lacking/Incomplete Supporting Documents (Gen. Fund)
Months
Common Use Communication

s
Supplies
January
3,595.00
February
7,668.00
March
16,564.84
April
8,371.00
May
565.25
1,740.00
June
2,420.00
14,779.90
July
1,078.50
4,757.74
August
55,143.19
20,141.67
September
970.00
October
400.00
2,145.00
November
2,505.20
December
7,216.52
Totals
63,201.94
86,859.87
10%
14%
Equipment
3,420.00
3,420.00
1%
Fuel, Oil and

Lubricants
24,202.45
6,419.80
56,573.47
2,000.00
1,000.00
3,539.50
6,868.72
1,500.00
40,189.76
8,404.26
7,980.00
158,677.96
26%
CLASSIFICATION
Meals/Others
Services
4,525.88
14,808.00
11,155.00
32,422.76
12,491.00
22,714.28
77,390.91
12,632.13
37.00
4,487.49
360.00
196.81
7,131.35
9,150.90
188,139.96
21,363.55
31%
Prepared by:
Printing and
Binding
-
3%
Advertising
Repairs and
Maintenance
34,818.46
10,214.00
6,548.04
12,180.00
10,214.00
2%
53,546.50
9%
Reviewed by:
(Sgd.)
SHIRLEY P. LUCBAN
SA II -ATM
72
Annex "E.2"
n. Fund)
Totals
Labor /
Services
-
25,000.00
-
25,000.00
4%
62,615.91
14,087.80
91,298.19
23,179.00
40,460.25
18,199.90
41,835.50
93,189.11
15,321.00
65,645.85
95,431.72
49,159.55
610,423.78
100%
(Sgd.)
LALAINE B. RONATO
SA III - ATL
72

Schedule of Purchases/Reimbursement Goods and Services- Without OR
January
Date
Check No.
Payee
1/2/2012
565509
ADELAIDA M. GUITONES
1/2/2012
565510
565533
GLOCELYN O. APETIN
TERESITA AGARAO
1/27/2012
565616
1/27/2012
February
2/21/2012
March
3/5/2012
3/27/2012
3/27/2012
3/27/2012
CHARLOU ANN
MENGULIO
565619
CHARLOU ANN
MENGULIO
T o t a l s
565690
Totals
NELIA C. MOMPIL
565771 NELIA C. MOMPIL

564869
LILIA A. COEJOS
Communications
1,800.00
5,220.00
564928
39,200.00
2,100.00
2,100.00
2,000.00
1,940.00
2,400.00
2,562.00
3,940.00
ADELAIDA M GUITONES
4/11/2012
Printing and
Binding
20,000.00
April
564919
Meals/Others
19,200.00
P/INSP. WILFREDO S.
MONSANTO
564899 LILIA S. JAGUNAP
4/3/2012
Fuel, Oil and

Lubricants
1,565.00
1,855.00
564879
Totals
Equipment
1,400.00
TERENCIO D. SILANGAN
8,640.00
73
2,400.00
2,562.00
RONEL D. ANDRADA
4/11/2012
564929
6,506.50
GLOCELYN 0. APETIN
4/26/2012
564958
4/26/2012
564961
3,585.00
LILIA A. COEJOS
1,770.00
NELIA C. MOMPIL
4/26/2012
564965
Totals
400.00
22,301.50
74
May
LILIA A. COEJOS
5/2/2012
564976
8,500.00
LILIA A. COEJOS
5/10/2012
5/10/2012
5/21/2012
5/21/2012
5/21/2012
595703
595706 VICENTE HALING
595733 LILIA A. COEJOS
595738 NELIA C. MOMPIL
595742 GLOCELYN O APETIN
Totals
1,290.00
3,700.00
285.00
1,083.66
1,455.00
7,813.66
6/4/2012
6/5/2012
GLOCELYN O APETIN
604923
604932
LILIA A. COEJOS
855.00
6/5/2012
604945
JOEY T. LENDEZ
5,837.46
6/5/2012
604947
BALUDO A. BELLO
4,732.15
6/8/2012
604969
LILIA A. COEJOS
8,040.33
6/8/2012
604972
NELIA C. MOMPIL
1,216.16
6/20/2012
605007
GLOCELYN O. APETIN
2,115.00
6/20/2012
605018
6/29/2012
605040
TERENCIO E.M. SILAGAN,

JR.
6/29/2012
605041
GLOCELYN O. APETIN
8,500.00
June
4,022.32
1,426.54
3,901.00
3,960.80
955.00
75
1,000.00
Totals
26,856.90
5,022.32
1,426.54
3,901.00
July
7/4/2012
605052
TERENCIO SILAGAN, JR.
7/4/2012
605064
ADELAIDA GUITONES
7/16/2012
605100
LILIA A. COEJOS
7/18/2012
7/18/2012
7/25/2012
605110
605111
605127
SIMEON N. PARINGIT
TERENCIO SILANGAN
LILIA A. COEJOS
7/26/2012
605152
Totals
NELIA MOMPIL
1,124.24
2,347.15
485.00
6,066.44
2,002.20
1,635.60
2,140.00
1,041.07
6,013.22
76
2,189.89
1,149.00
2,189.89
7,215.44
4,762.04
August
8/7/2012
605180
LILIA A. COEJOS
1,255.00
8/7/2012
605182
NELIA C. NOMPIL
2,460.72
8/7/2012
605184
1,525.00
8/7/2012
605188
SIOPONGCO CALTEX GAS

and Service Station
8/13/2012
605205
8/13/2012
605210
TERENCIO E.M. SILAGAN
8/13/2012
605213
SIOPONGCO CALTEX
8/13/2012
605229
LUZVIMINDA M. APETIN
5,678.56
8/28/2012
605251
LILIA A. COEJOS
1,808.00
515.00
8/28/2012
605255
2,335.81
300.00
Totals
9,006.22
485.00
2,233.44
8,760.15
15,548.09
17,766.37
815.00
2,233.44
500.00
4,346.00
800.00
360.00
970.00
1,000.00
8,145.00
2,400.00
3,370.00
1,500.00
13,291.00
September
LILIA A. COEJOS
9/3/2012
9/3/2012
605275
605286
9/19/2012
605338
CHERRY A. DELAMIDA
LILIA A. COEJOS
BALUDO A. BELLO
9/19/2012
October
10/3/2012
10/23/2012
605356
Totals
605407
LILIA A. COEJOS
3,946.00
605425
Totals
NELIA C. MOMPIL
2,460.72
6,406.72
November
77
360.00
11/6/2012
605455
NELIA C. MOMPIL
2,460.72
11/6/2012
605460
GLOCELYN O. APETIN
2,505.20
11/15/2012
605467
GLOCELYN O. APETIN
2,316.85
11/15/2012
605484
LILIA A. COEJOS
11/23/2012
605498
LILIA A. COEJOS
2,365.00
605528
605529
VICENTE M. HALING
1,973.31
11/28/2012
11/28/2012
Totals
8,404.26
7,389.00
360.00
2,650.00
11,621.08
78
8,404.26
7,389.00
3,010.00
12/11/2012
605564
LUZVIMINDA M. APETIN
3,975.00
12/12/2012
605568
VICENTE M. HALING
4,527.66
12/12/2012
605570
JOEY T. LENDEZ
4,069.61
12/12/2012
605573
RONEL D. ANADA
1,892.85
12/12/2012
605586
RONEL D. ANADA
5,834.74
Totals
20,299.86
131,491.03
Prepared by:
(Sgd.)
SHIRLEY P. LUCBAN
SA II -ATM
79
27,670.63
31,107.21
22,745.42
50,425.04
Annex "E.3"
icipality of Sto. Nio, Samar

/Reimbursement Goods and Services- Without OR
TOTALS
REMARKS
1,800.00 No official receipts attached

1,565.00 No official receipts attached
1,855.00 reimb of cellcards without official
receipts - P500.00
19,200.00 No Official Receipts atttched
20,000.00 No Offical receipt attached
44,420.00
2,100.00 reimb. Of cellcards without OR

2,100.00
2,000.00 reimb. Of cellcards without OR

lacking Official receipts attached for
1,940.00 P970.00
lacking Official receipts for the
2,400.00 purchased of 80 liters gasoline
reimb. - No Official receipts attached
2,562.00
8,902.00
reimbursement of cell cards , w/o

1,400.00 OR- 700.00
reimbursement of cell cards , w/o
8,640.00 OR- 7,500.00
80
reimbursement of communication
6,506.50 expenses- w/o OR
reimbursement of cell cards, w/o OR3,585.00 1,055.00
reimbursement of cell cards w/o OR1,770.00 770.00
400.00 reimbursement of cell cards w/o OR
22,301.50
81
reimb of meals and snacks-lacking

8,500.00 OR- 2,500.
1,290.00
3,700.00
285.00
1,083.66
1,455.00
16,313.66
reimb of cellcards w/o OR- 990.00

No official receipt
No official receipt
W/O official receipts- 440.00
reimb cellcards w/o OR-570.00
855.00 Purchase of cellcards w/o OR- 570.00

reimb. Of gasoline withour Ors for 80
4,022.32 liters.
reimb of cellcardswithout ORs-P
3,270.00, SDs not properly filled up.
5,837.46
reimb of cellcards w/o Ors P2,000.00, SDs not properly filled
4,732.15 up.
reimb.for publication, no OR
attached and copy of the
newspapers clipping evidencing
8,040.33 publication
reimb of cellcards purchased without
1,216.16 ORs for P1,000.00.
Reimb. of cellcards w/o Official
3,541.54 receipts-P1,245.00
reimb. - no OR, 5 sets bid docs
3,901.00 photococy
Reimb. Cellcards - no Ors 970.00
3,960.80
Supporting documents not properly
- filled up.
purchased of gasoline without
official receipts - P1,000.00 and no
1,955.00 trip ticket attached
82
38,061.76
1,124.24 Reimb. Of photocopy- w/o OR, SDs

not properly filled up
2,347.15 Reimb. Of cellcards - w/o OR P200.00, SDs not properly filled up
6,551.44 reimb of meals and cellcards w/o OR
2,002.20 reimb of risograph w/o OR
1,635.60 reimb of risograph w/o OR
5,478.89 reimb of meals, no billing statement
for
- the mo. 6/12-P685.00, cellcards w/o
OR-970.00
1,041.07 Reimb of cellcards without Ors
20,180.59
83
reimb of cellcards w/o OR 1,255.00

1,255.00
reimb of cellcards w/o OR attached
2,460.72
reimb of cellcards w/o OR attached
1,525.00
Payment of 200 liters - duplicate
copy of OR attached
9,006.22
reimb of cellcards no OR attached
485.00
lacking OR
2,233.44
No Original copy of Official Receipt
8,760.15
Reimb. Of cellcards w/o OR
5,678.56 P3,000.00
reimb 0f cellcards - No OR 970.00
2,323.00
Reimb. Of cellcards - No OR P400.00
2,635.81
36,362.90
reimb-meals, no trip ticket, cellcard
5,206.00 No OR 285.00
800.00 risograph - No OR-800.00
reimb-meals, no trip ticket, cellcard
10,115.00 no OR 970.00
Reimb of cellcards no OR 2,400.00 P2,400.00
18,521.00
cellcards without OR - P1,170.00
3,946.00
2,460.72 reimb of cellcards without OR
6,406.72
84
reimb.of Cellcards w/o ORs, SDs not

2,460.72 properly filled up
No billing statement for 11/12,
2,505.20 cellcards without OR - P200
reimb. of Cellcards w/o OR
P1,100.00, SDs not properly filled up
2,316.85
Lacking OR and Fuel Consumption
8,404.26 Report
reimb of cellcards without Orin the
10,114.00 amount of P1,600.00,
2,650.00 No Official Receipts attached
reimb of cellcards without OR
1,973.31 amounted to P900.00.
30,424.34
85
No Official Receipt for the purchase

3,975.00 of Cellcards
No Official Receipt for the purchase
of Cellcards in the amt. of P3,742.66
4,527.66
Reimb. Of cellcards without Official
4,069.61 Receipts for P1,700.00
Reimb. Of cellcards without Official
1,892.85 Receipts
Reimb of cellcards without Official
5,834.74 Receipts - P2,000.00
20,299.86
263,439.33
Reviewed by:
(Sgd.)
LALAINE B. RONATO
SA III - ATL
86

Schedule of Purchases- Goods and Services with Split Purchase Order (Gen. Fund)
CLASSIFICATION
Months
Drugs &
Medicines/Medical
Supplies
Common Use
Supplies
January
February
March
April
May
June
July
August
September
October
November
December
176,675.82
103,439.00
-
Totals
Communications
Equipment
Fuel, Oil
and
Lubricants
Meals/Others
Services
Printing and
Binding
106,065.95
81,748.48
-
###
###
###
###
###
###
###
###
###
###
-
###
12,084.25
###
###
###
###
###
###
###
###
###
###
-
###
###
###
###
7,777.00
###
###
###
###
###
###
-
708,946.89
81,748.48
12,084.25
7,777.00
157,394.63
56,948.52
108,422.97
-
87%
10%
1%
Prepared by:
(Sgd.)
SHIRLEY P. LUCBAN
SA II -ATM
78
Annex "E.4"
n. Fund)
Repairs and
Maintenance
Advertising
Totals
176,675.82
103,439.00
165,171.63
56,948.52
81,748.48
108,422.97
118,150.20
810,556.62
99%
Reviewed by:
(Sgd.)
LALAINE B. RONATO
SA III - ATL
78

Schedule of Purchases- Goods and Services with Improperly Filled Up Supporting Documents (Gen. Fund)
Months
Common Use
Supplies
January
February
March
April
May
June
July
1,044.63
August
15,805.37
September
October
November
December
Totals
Drugs/
Communicatio
ns
Medicine
###
###
2,255.00
###
3,885.00
###
###
###
3,960.80
2,277.35
###
###
###
###
-
16,850.00
20%
0%
12,378.15
15%
CLASSIFICATION
Fuel, Oil and Meals/Others
Equipment
Lubricants
Services
9,445.37
###
###
###
14,808.00
###
###
###
###
###
###
###
18,712.32
12,084.25
21,529.62
26%
0%
Prepared by:
Printing and
Binding
-
Advertisi
ng
###
###
###
###
###
###
###
###
33,520.32
40%
0%
###
###
###
0%
Reviewed by:
(Sgd.)
SHIRLEY P. LUCBAN
SA II -ATM
79
Annex "E.5"
orting Documents (Gen. Fund)
Repairs and
Maintenance
0%
Labor /
Construction
Services
Materials
###
###
###
-
Totals
###
###
###
###
###
###
###
###
9,445.37
2,255.00
3,885.00
14,808.00
3,960.80
3,321.98
15,805.37
18,712.32
12,084.25
84,278.09
0%
0%
100%
Reviewed by:
(Sgd.)
LALAINE B. RONATO
SA III - ATL
79
LGU-Sto Nio
Lists of Unsubmitted Disbursement Vouchers (Gen. Fund)
Calendar Year 2012
Issue Date
1/2/2012
1/10/2012
1/11/2012
1/11/2012
1/11/2012
1/11/2012
5/21/2012
5/21/2012
5/21/2012
5/21/2012
5/21/2012
5/21/2012
5/21/2012
5/21/2012
5/21/2012
5/30/2012
5/30/2012
5/30/2012
6/5/2012
6/5/2012
6/25/2012
7/4/2012
7/4/2012
7/16/2012
7/18/2012
7/18/2012
Check No.
565516
565557
565577
565578
565581
565582
595743
595744
595745
595746
595747
595748
595749
595750
595752
595789
595790
595796
604935
604936
605030
605047
605048
605099
605105
605106
Payee
Terencio D. Silagan, Sr.
Adelaida M. Guitones
Elsa Padogdog
Elsa Padogdog
Rodrigo Padroco
Glocelyn Apetin
Global Trading
Global Trading
Global Trading
Global Trading
Global Trading
Global Trading
Global Trading
Global Trading
Global Trading
BIR
BIR
BIR
Siopongco Caltex
Siopongco Caltex
Global Trading
Global Trading
Global Trading
Lilia Coejos
Siopongco Caltex
Siopongco Caltex
80
Issue Date
7/18/2012
7/18/2012
7/18/2012
7/20/2012
7/20/2012
7/20/2012
7/25/2012
8/17/2012
8/17/2012
9/10/2012
12/3/2012
12/3/2012
12/10/2012
12/14/2012
12/14/2012
Check No.
605107
605108
605109
605124
605125
605126
605128
605236
605237
605316
605539
605543
605561
605603
605613
Payee
Siopongco Caltex
Siopongco Caltex
Siopongco Caltex
Lilia Jagunap
Lilia Jagunap
Lilia Jagunap
Lilia Coejos
Global Trading
Global Trading
Terencio D. Silagan, Sr.
Lilia Coejos
Lilia Coejos
Uragon Trading
Global Trading
Global Trading
T
Prepared by:
(Sgd.)
SHIRLEY P. LUCBAN
SA II/ATM
81
Annex "F"
LGU-Sto Nio
Lists of Unsubmitted Disbursement Vouchers (Gen. Fund)
Calendar Year 2012
Particulars
Reimbursement of communication expenses
C/A for salaries of Mun. off. And empl. For Jan., 2012
Reimbursement of travelling expenses
Payment of motorboat service repair
Prepayment of travelling expenses to Manila
purchase of office supplies for the use of Acctg office.
purchase of office supplies for the use of Mayor's office.
purchase of office supplies for the use of Treasurer's office.
purchase of office supplies for the use of Assessor's office.
purchase of office supplies for the use of RHU.
purchase of office supplies for the use of POPCOM office.
Remittance of 5% VAT.
Remittance of 1% withholding Tax
Remittance of 5% withholding Tax.
Purchase of Diesel/fuel
Purchase of Diesel/fuel
Replacement of stale check for the purchase of office supplies
Purchase of medical supplies for the use of RHU
Purchase of medical supplies for the use of RHU
Purchase of Diesel, Fuel and Lubricant
82
Amount
6,480.00
605,652.33
1,001.00
1,410.00
2,000.00
14,780.00
12,765.01
27,891.26
22,080.18
17,745.54
27,739.82
28,615.87
6,017.87
4,422.19
4,464.31
23,637.37
4,643.48
76,110.34
19,788.70
4,049.20
20,318.00
34,427.05
47,321.43
6,880.00
9,460.50
17,634.40
Particulars
Purchase of office supplies for the use of DRRM 5%
Purchase of office supplies for the use of DILG-DRRM
Reimbursement of diesel expenses
Reimbursement of various expenses on Motorboat repair
Purchase of const. materials for the repair/rehab. of Mun. Bldg. (portion
purchase of office supplies for the use of LGU.
purchase of office supplies for the use of LGU.
T
o
t
a
l
Reviewed by:
(Sgd.)
LALAINE B. RONATO
SA III/ATL
83
Amount
9,941.44
9,640.64
9,039.04
3,680.00
2,880.00
2,080.00
7,720.00
2,309.30
7,155.00
6,000.00
3,042.74
38,097.06
46,957.70
7,255.30
12,634.83
1,215,768.90
LGU-Sto Nino
KALAHI-COUNTERPART
Schedule of Cash Advances and Liquidation
Dates
Check Nos
Particulars
3/9/2012
573586 Cash Advance- Feb Honoraria
3/27/2012
573601 Cash Advance- March Honoraria
5/2/2012
573608 Cash Advance- April Honoraria
5/30/2012
573611 Cash Advance- May Honoraria
6/20/2012
573618 Cash Advance-June Honoraria
9/17/2012
573633 Cash Advance-July Honoraria
9/17/2012
573634 Cash Advance-August Honoraria
10/2/2012
573635 Cash Advance-September Honoraria
11/7/2012
573636 Cash Advance-October Honoraria
12/10/2012
573639 Cash Advance-November Honoraria
12/28/2012
573641 Cash Advance- DecemberHonoraria
TOTAL
Amount
41,886.80
46,886.80
45,886.80
46,886.80
46,886.80
46,886.80
46,886.80
46,886.80
46,886.80
46,886.80
40,386.80
503,254.80
Prepared by:
(Sgd.)
LALAINE B. RONATO
SA III/ATL
82
Payroll Nos
2012-002-001
2012-003-001
2012-004-001
2012-005-001
2012-006-001
2012-007-001
2012-008-001
2012-009-001
2012-010-001
2012-011-001
2012-012-001
Annex "G.1"
uidation
Particulars
Christopher Jao, et al- Feb Honoraria
Christopher Jao, et al- March Honoraria
Christopher Jao, et al- April Honoraria
Christopher Jao, et al- May Honoraria
Christopher Jao, et al- June Honoraria
Christopher Jao, et al- July Honoraria
Christopher Jao, et al- August Honoraria
Christopher Jao, et al- September Honoraria
Christopher Jao, et al- October Honoraria
Christopher Jao, et al- November Honoraria
Christopher Jao, et al- December Honoraria
Amount
41,886.80
46,886.80
45,886.80
46,886.80
46,886.80
46,886.80
46,886.80
46,886.80
46,886.80
46,886.80
40,386.80
503,254.80
82
LGU Sto Nino

Schedule of Payment of Honoraria- KALAHI CIDDS
Payees
1 Christopher Jao
2 Terencio Silagan Jr
3 Epefanio S Cabeling
4 Ramil Ferrer
5 Sabino L Branzuela
6 Marie Consuel Amacna
7 Frechie Tecbobolan
8 Lilia A Conejos
9 Adelaida Guitones
10 Glocelyn Apetin
11 Nelia C Mompil
12 Susana Munoz
13 Ricardo Lumontod
Designation
Area Coordinator
Deputy Area Coor
Financial Analyst
Community Facilitator
M & E Encoder
MIAC
MIAC
MIAC
MIAC
MIAC
MIAC
Total
Position
MPDC
Municipal Mayor
Municipal Treasurer
Administrative Officer
Municipal Engineer
Prepared by:
(Sgd.)
LALAINE B. RONATO
SA III/ATL
83
Rate per Month January to June

7,000.00
4,386.80
6,000.00
6,500.00
6,500.00
6,500.00
5,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
35,000.00
21,934.00
30,000.00
32,500.00
32,500.00
32,500.00
25,000.00
4,000.00
4,000.00
4,000.00
4,000.00
1,000.00
2,000.00
228,434.00
Annex "G.2"
July to December
42,000.00
26,320.80
36,000.00
39,000.00
39,000.00
32,500.00
30,000.00
6,000.00
6,000.00
6,000.00
6,000.00
6,000.00
274,820.80
Totals
77,000.00
48,254.80
66,000.00
71,500.00
71,500.00
65,000.00
55,000.00
10,000.00
10,000.00
10,000.00
10,000.00
1,000.00
8,000.00
503,254.80
83
Sto. Nio, Samar

CASUAL EMPLOYEES PAID THRU VOUCHER
CY 2012
PAYEE
CHECK NUMBER
DATED
605021
605122
595778
605023
605022
605199
605364
605408
605020
605200
605024
605201
605635
605636
268575
268576
268577
268579
268581
6/20/2012
8/13/2012
5/30/2012
6/20/2012
6/20/2012
8/13/2012
9/19/2012
10/3/2012
6/20/2012
8/13/2012
6/20/2012
8/13/2012
12/18/2012
12/18/2012
8/13/2012
10/3/2012
11/3/2012
12/18/2012
12/28/2012
Radigondo Paalaman
Rodrigo Parroco
Robert Gabitan
Serafin Monares Jr.

Allan Piadora
Jose Legaspi
AMOUNT
5,000.00
1,300.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
8,000.00
1,300.00
4,000.00
1,300.00
2,000.00
2,500.00
2,600.00
2,600.00
1,300.00
1,300.00
1,300.00
64,500.00
TOTAL
Sto. Nio, Samar
CASUAL EMPLOYEES PAID THRU PAYROLLS
CY 2012
No.
NAME
1. Hermogenes Salvador
2. Aurelio Salvador
3. Carmen Muoz
4. Marivic Batiquin
OFFICE ASSIGNED
Nursery
Nursery
Nursery
Nursery
January
February
2,420.00
2,420.00
2,420.00
2,420.00
March
-
84
April
###
###
###
###
May
-
June
-
5. Jovina Bognot
6. Marcela Monares
7. Marlyn Coejos
8. Germar Arranquez
2,420.00
2,420.00
2,420.00
2,420.00
1,300.00
2,000.00
###
###
###
###
1,300.00
2,000.00
1,300.00
2,000.00
1,300.00
1,300.00
2,000.00
2,420.00
2,000.00
###
2,000.00
2,000.00
2,000.00
2,420.00
2,000.00
###
2,000.00
2,000.00
2,000.00
2,420.00
2,000.00
###
2,000.00
2,000.00
2,000.00
2,420.00
2,000.00
###
2,000.00
2,000.00
2,000.00
2,420.00
2,000.00
###
2,000.00
2,000.00
2,000.00
14. Maria Armi Salvador
Nursery
Nursery
Nursery
Motorboat
Maintenance
Motorboat
Maintenance
Motorboat
Maintenance
Motorboat
Maintenance
Motorboat
Maintenance
Motorboat
Maintenance
Building Maintenance
2,420.00
1,300.00
###
1,300.00
1,300.00
1,300.00
15. Nilda Adamero
2,420.00
16. Norberto Sucito
2,420.00
1,300.00
###
1,300.00
1,300.00
17. Norma Jarangdon
2,420.00
1,300.00
###
1,300.00
1,300.00
1,300.00
18. Russel Ramirez
2,420.00
1,300.00
###
1,300.00
1,300.00
1,300.00
9. Ruben Villanueva
10. Vicente Potal
11. Noel Jarangdon
12. Hermie Sumile
13. Nestor Oxima
85
###
19. Jeffrey Ugdamina
2,420.00
1,300.00
###
1,300.00
1,300.00
1,300.00
20. Gemmabelle Rundina
2,420.00
1,300.00
###
1,300.00
1,300.00
1,300.00
21. Arnel Bacolod
2,420.00
1,300.00
###
1,300.00
1,300.00
1,300.00
22. Rufo Legaspi, Jr.
2,420.00
###
23. Emma Bueno
2,420.00
###
24. Vicente Talon
2,420.00
###
25. Mark Guitones
2,420.00
###
26. Susaiah del Rosario
2,420.00
###
27. Lorenzo Ancero
2,420.00
###
28. Rolito Ollado
2,420.00
###
29. Rizzel Salvador
2,420.00
1,300.00
###
1,300.00
1,300.00
1,300.00
30. Bonifacio Sintos
2,420.00
1,300.00
###
1,300.00
1,300.00
1,300.00
31. Elizabeth Ochia
2,420.00
32. Danilo Ferrer
2,420.00
1,300.00
###
1,300.00
1,300.00
1,300.00
33. Efren Rosario
2,420.00
1,300.00
###
1,300.00
1,300.00
1,300.00
34. Serafin Monares
1,300.00
###
1,300.00
1,300.00
35. Rusel Landiza
###
36. Jefferson Ugdamina
###
37. Guillermo Planea
###
86
###
1,300.00
38. Katty Sucidor
1,300.00
###
39. Ruel Suarez
Water Maintenance
2,420.00
40. Marian Barandino
Water Maintenance
2,420.00
###
41. Ruben Jarangdon
Water Maintenance
2,420.00
###
42. Zaldo Monarez
Water Maintenance
2,420.00
###
87
43. Noli Monares
Water Maintenance
1,300.00
###
1,300.00
1,300.00
1,300.00
44. Gervacio Aliganza
Water Maintenance
1,300.00
###
1,300.00
1,300.00
1,300.00
45. Rogelio Suarez
Water Maintenance
###
1,300.00
1,300.00
1,300.00
1,300.00
46. Villamor Monares
Water Maintenance
###
47. Robert Gabitan
Water Maintenance
###
48. Radigondo Paalaman Erad
Water Maintenance
###
49. Serafin Monares
Water Maintenance
###
50. Emelia Ramirez

51. Tanacio Violado
52. Quirino Agarao
53. Eunice Amores
54. Charvi Basnig
55. Bjorn Silangan
56. Joel Arranguez
57. Alfredo Ochia
58. Pacencia Arma
59. Pedro Rodriguez
60. Raymundo Guinte
61. Noli Alinganza
62. Linda Amores
SB
SB
SB
SB
SB
SB
Solid Waste
Solid Waste
Solid Waste
Solid Waste
Solid Waste
Solid Waste
Canal Maintenance
2,420.00
2,420.00
2,420.00
2,420.00
2,420.00
2,420.00
2,420.00
2,420.00
2,420.00
2,420.00
2,420.00
63. Tirso Salvador
Canal Maintenance
2,420.00
###
64. Romeo Arpon
Canal Maintenance
2,420.00
###
65. Rolly Jarangdon
Canal Maintenance
2,420.00
###
66. Arnel Basiano
Canal Maintenance
2,420.00
###
67. Antonio Monares
Canal Maintenance
2,420.00
###
68. Virginia Monzales
Street Cleaner
2,420.00
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
-
1,300.00
88
###
###
###
###
###
###
###
###
###
###
###
###
###
###
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
-
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
-
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
-
1,300.00
69. Raymonda Mades

70. Remedios Ayon-ayon
71. Rosiene Prudenciado
72. Pacita Sumile
73. Igleceria dela Cruz
74. Solidad Oyon-oyon
75. Norma dela Rama
73. Richel Amores
74. Federico Lluz
75. Christian Donn Sarabia
76. Marilyn Villavicencio
77. Maila Franco
78. Rhea Reyes
79. Sharon Ferrer
80. Emma Erad
TOTAL
Street Cleaner
Street Cleaner
Street Cleaner
Street Cleaner
Street Cleaner
Street Cleaner
Street Cleaner
RN Heals
RN Heals
RN Heals
RN Heals
RN Heals
RN Heals
RN Heals
RN Heals
2,420.00
2,420.00
2,420.00
2,420.00
-
1,300.00
1,300.00
1,300.00
1,300.00
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
1,300.00
-
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
-
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
-
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
-
140,360.00
45,800.00
47,100.00
47,100.00
47,100.00
47,100.00
Casuals paid thru payrolls

Add: Casuals paid thru vouchers
Grand Total
Prepared by:
(Sgd.)
FELIPE C. VERDIJO
SA I/ATM
89
Annex H
PARTICULAR/PURPOSE
Motorgrader Operator for the month of June & July

as driver/maintenance for the month not specified
as driver/maintenance for the month of May
as driver/maintenance for the month of June
as maintenance of the equipment for July 2012
as maintenance of heavy equipment for August 2012
as maintenance of heavy equipment for September 2012
as backhoe driver for the month of June 2012
as backhoe driver for the month of July 2012
as roller operator for the month of June 2012
as pison operator for the month of July 2012
as dance instructor during foundation day
as dance instructor during foundation day
as utility of Sto. Nino Central School for June & July 2012
as utility of Sto. Nino Central School for August & September 2012
as utility of Sto. Nino Central School for October 2012
as utility of Sto. Nino Central School for November 2012
as utility of Sto. Nino Central School for December 2012
July
August
-
September
-
October
-
November
###
###
###
###
90
December
-
TOTAL
-
2,420.00
2,420.00
2,420.00
2,420.00
1,300.00
1,300.00
2,000.00
1,300.00
1,300.00
2,000.00
1,300.00
2,000.00
2,000.00
###
###
###
###
1,300.00
2,000.00
2,000.00
1,300.00
2,000.00
2,000.00
11,520.00
2,420.00
19,520.00
24,420.00
2,000.00
2,000.00
2,000.00
###
2,000.00
2,000.00
24,420.00
2,000.00
2,000.00
2,000.00
###
2,000.00
2,000.00
24,420.00
2,000.00
2,000.00
2,000.00
###
2,000.00
2,000.00
24,420.00
2,000.00
2,000.00
2,000.00
###
2,000.00
2,000.00
24,420.00
2,000.00
2,000.00
2,000.00
###
2,000.00
2,000.00
24,420.00
1,300.00
1,300.00
2,000.00
###
2,000.00
2,000.00
19,520.00
###
2,420.00
###
7,620.00
1,300.00
1,300.00
2,000.00
###
2,000.00
2,000.00
19,520.00
1,300.00
1,300.00
1,300.00
###
1,300.00
1,300.00
16,720.00
91
###
1,300.00
10,220.00
1,300.00
1,300.00
1,300.00
###
1,300.00
1,300.00
16,720.00
1,300.00
1,300.00
1,300.00
###
1,300.00
1,300.00
16,720.00
###
2,420.00
###
2,420.00
###
2,420.00
###
2,420.00
###
2,420.00
###
2,420.00
###
2,420.00
1,300.00
1,300.00
1,300.00
###
1,300.00
1,300.00
16,720.00
1,300.00
1,300.00
1,300.00
###
1,300.00
1,300.00
16,720.00
###
2,420.00
1,300.00
1,300.00
1,300.00
###
1,300.00
1,300.00
16,720.00
1,300.00
1,300.00
1,300.00
###
1,300.00
1,300.00
16,720.00
###
1,300.00
1,300.00
1,300.00
###
1,300.00
1,300.00
1,300.00
1,300.00
###
1,300.00
###
2,000.00
92
1,300.00
2,000.00
5,200.00
9,100.00
6,500.00
4,000.00
1,300.00
1,300.00
1,300.00
###
2,000.00
2,000.00
4,000.00
###
1,300.00
1,300.00
11,520.00
###
2,420.00
###
2,420.00
###
2,420.00
93
1,300.00
1,300.00
1,300.00
-
1,300.00
-
###
###
###
1,300.00
-
1,300.00
-
6,500.00
14,300.00
5,200.00
1,300.00
1,300.00
###
1,300.00
1,300.00
7,800.00
1,300.00
1,300.00
###
1,300.00
1,300.00
6,500.00
1,300.00
1,300.00
###
1,300.00
1,300.00
6,500.00
1,300.00
1,300.00
###
1,300.00
1,300.00
6,500.00
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
-
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
-
###
###
###
###
###
###
###
###
###
###
###
###
###
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
-
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
-
2,420.00
2,420.00
2,420.00
2,420.00
2,420.00
2,420.00
16,720.00
16,720.00
16,720.00
2,420.00
14,300.00
14,300.00
2,420.00
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
-
###
2,420.00
###
2,420.00
###
2,420.00
###
2,420.00
###
2,420.00
1,300.00
1,300.00
1,300.00
###
94
1,300.00
1,300.00
16,720.00
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
-
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
###
###
###
###
###
###
###
###
###
###
###
###
###
###
###
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,300.00
1,300.00
1,300.00
1,300.00
1,300.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
16,720.00
10,220.00
16,720.00
16,720.00
6,500.00
6,500.00
6,500.00
4,000.00
5,000.00
5,000.00
5,000.00
5,000.00
3,000.00
5,000.00
5,000.00
47,100.00
59,000.00
61,100.00
61,100.00
64,100.00
63,100.00
730,060.00
P
P
730,060.00
64,500.00
794,560.00
P
Reviewed by:
(Sgd.)
LALAINE B. RONATO
SA III/ATL
95
Municipality of Sto Nino

Schedule of Funds Received from National Government Agencies
For CY 2012
SOURCES
1
2
3
4
5
6
Dates
Particulars
8/25/2011 Senator Loren Legarda
8/8/2012 PDAF-Congressman Mel Senen Sarmiento
9/21/2012 PHILHEALTH
12/20/2012 PHILHEALTH
12/7/2012 DSWD
11/16/2012 PDAF-Congressman Mel Senen Sarmiento
APPL
Purpose
I Unit School Building
Purchase of Medicines
Capitation Fund (Sept 2012)
Capitation Fund ( Dec 2012)
Supplemental Feeding
Prepared By:
(Sgd.)
LALAINE B. RONATO
SA-III/ ATL
88
Amount
500,000.00
3,000,000.00
366,250.00
106,500.00
444,000.00
2,500,000.00
6,916,750.00
Dates
3/13/2012
Annex "I.1"
APPLICATION
Amount
490,182.39
2,824,594.25
127,260.41
3,442,037.05
Balances
Unutilized
9,817.61
175,405.75
238,989.59
106,500.00
444,000.00
2,500,000.00
424,212.95
3,050,500.00
88
LGU_Sto Nino
PDAF Funds
For CY 2012
Receipts
SARO/C
Date
M
Source
3/13/2012
Senator Loren Legarda
Purpose
1 unit School Building
Brgy Sevilla, Sto Nino
Disbursements
Dates
Ck Nos
Particulars
3/13/2012 268636 Pablo S Labasbas- Payment of 1 unit Classroom Brgy Sevilla
268638 BIR- 5% VAT
268639 BIR- 1% Wtax
Totals
Balances
Receipts
Date
SARO/CM
8/8/2012
Congressman Mel Senen Sarmiento
Dates
Ck Nos Particulars
9/20/2012 268640 JekA Pharma
9/24/2012 268642 BIR- 5% VAT
9/24/2012 268643 BIR- 1% WTAX
10/23/2012 268659 Rosario's Kitchen
11/7/2012 268660 Dianito Rundina
11/15/2012 268661 Michael Legaspi
11/7/2012 268662 Tancio Violado
11/7/2012 268665 Rosario's Kitchen
Totals
Meals- Medical Mission
Motorboat Hire- Medical Mission
Meals- Medical Mission
89
Amount
500,000.00 1. NO Memorandum of Ag
2. The agency failed to pos
and conspicous place with
459,545.99 dtd Jan. 13,2011 as amend
21,883.14 3. The agency failed to pos
8,753.26 names of participating bid
490,182.39 as required in RA 9184 its
9,817.61 (Sec. 5.3 0f NBC-537 dat
4. The unused amount wa
of COA Circular 94-013 d
30-May-05
5. No Sangguniang Resolu
3,000,000.00
Amount
2,553,080.28
120,428.31
24,085.66
47,321.43
16,000.00
6,000.00
5,000.00
47,321.43
2,819,237.11
1. No Memorandum of Ag
and conspicous place with
dtd Jan. 13,2011 as amend
names of participating bid
as required in RA 9184 its
(Sec. 5.3 0f NBC-537 dat
3. No SARO on file
PR was signed only by the
and inspector
Balances
Summarry:
180,762.89 Unused balance not remitt

( Unused Balances- As of December 31, 2012
PDAF - Senator Loren LegardaPDAF - Senator Loren Legarda-
9,817.61
180,762.89
190,580.50
Prepared By:
(Sgd.)
LALAINE B. RONATO
SA-III/ ATL
90
Annex "I.2"
REMARKS
morandum of Agreement between the SA and the IA

ency failed to post the PDAF Releases in at least three publicly accessible
icous place within the LGU pursuant to DILG MC No.2011-08A
3,2011 as amended by MC 2011-134 dated Sept 19, 2011.
ency failed to post in the PHILGEPS or in a newspaper of general circulation
participating bidders with their corresponding bids and awards of contract
d in RA 9184 its implementing rules and regulations and AO 17 dated July 2011
0f NBC-537 dated 2-20-12)
used amount was not return to the Source Agency in violation
ircular 94-013 dated 12-13-94/ Remitted to the National Treasury per EO No. 431 dated
gguniang Resolution authorizing the Municipal Mayor to negotiate or secure financial grants
morandum of Agreement between the SA and the IA

ency failed to post the PDAF Releases in at least three publicly accessible
icous place within the LGU pursuant to DILG MC No.2011-08A
3,2011 as amended by MC 2011-134 dated Sept 19, 2011.
ency failed to post in the PHILGEPS or in a newspaper of general circulation
participating bidders with their corresponding bids and awards of contract
d in RA 9184 its implementing rules and regulations and AO 17 dated July 2011
0f NBC-537 dated 2-20-12)
RO on file
gned only by the Requisitioning Officer/ Iand AR was signed by Cristina Verba as requsitioner
91
alance not remitted to the Bureau of Treasury -EO 431 dated May 30, 2005
92
LGU Sto Nino

Philhealth Capitation Fund
Receipts
Dates
SARO/CM
Particulars
9/21/2012
Total
Disbursements
Dates
9/24/2012
Ck Nos
Particulars
268644 Lilia Conejos- Reimbursement PHILHEALTH Account Renewal
9/25/2012
268645 Frances Ann Carlos- Honoraria for Aug and Sept 2012
10/2/2012
268646 SAMELCO I - Electric Installation for Hospital
10/2/2012
268647 Adelaida Guitones-Cash Advance for Honoraria- RN Heals
10/2/2012
10/23/2012
10/23/2012
10/23/2012
268648 RHU- Installation Fee

268649 Lilia Conejos-Reimbursement Diesel
268650 Lilia Conejos-Reimbursement Diesel
268651 Lilia Conejos-Motorboat Hire Transport of Ambulance
10/23/2012
268652 Lilia Conejos-Chainsaw of coco lumber
10/23/2012
10/23/2012
268653 Lilia Conejos-Labor for Hauling

268654 Lilia Conejos- payment of cocolumber and Gemelina Tree
10/23/2012
268655 Lilia Conejos- Honoraria- July to October 2012
10/23/2012
268656 Adelaida Guitones- Honoraria- July to October 2012
10/23/2012
10/23/2012
11/3/2012
11/3/2012
11/3/2012
268657 Glocelyn O Apetin-Honoraria July to October 2012

268658 Nelia Mompil- Honoraria for July to October 2012
268663 Cristina Verba- payment of 15 rms NHTS Forms
268660 Cristina Verba- payment of RISOGRAPH
268661 Cristina Verba-payment of Medical Forms
90
11/28/2012
268662 Adelaida Guitones-Cash Advance for Honoraria- RN Heals -Oct-Nov 12
12/18/2012
268668 Cristina Verba-RISOGRAPH
12/18/2012
268669 Cristina Verba-RISOGRAPH
12/18/2012
12/18/2012
12/18/2012
268670 Lilia Conejos-Honoraria-November-December 2012

268671 Adelaida Guitones-Honoraria- Nov-Dec 2012
268672 Glocelyn O Apetin-Honoraria- Nov-Dec 2012
12/18/2012
268673 Nelia Mompil-Honoraria- Nov- Dec 2012
12/28/2012
268674 Adelaida Guitones-Cash Advance for Honoraria of RN Heals- Dec 2012
91
12/28/2012
12/28/2012
12/28/2012
12/28/2012
12/28/2012
12/28/2012
268675 Richel Amores-TEV

268676 Shelley Monares -TEV
268677 Alma Mae Inventor-TEV
268678 Cristina Verba-TEV
268679 BIR- 5% VAT O/S
268680 BIR-1% VAT-O/S
Totals
Balances
Audit Notes: The Honorarium given to other health and non health personnel exceeded the authorized amount by P18,687.50 and 5,687.50 respectively.
1. Other Health Personnel- Nurses hired under the RN HEALS program of the DOLE
2. Non Health Personnel- Municipal Mayor, Municipal Accountant, Municipal Treasurer and Municipal Budget Officer
Prepared By:
(Sgd.)
LALAINE B. RONATO
SA-III/ ATL
92
Annex "I.3"
ino
tion Fund
Amount
80%
20%
366,250.00
50%
(Physician)
366,250.00
293,000.00
1,500.00
###
5,000.00
8,215.50
36,625.00
25%
Other Health
Personnel
18,312.50
25%
Non Health
Personnel
###
###
###
16,000.00
###
100.00
5,837.18
1,956.58
7,000.00
###
###
###
###
1,200.00
###
700.00
1,100.00
###
###
4,000.00
###
4,000.00
###
4,000.00
4,000.00
5,678.58
3,028.58
3,643.76
###
###
###
###
###
93
16,000.00
###
2,271.44
###
6,435.72
###
2,000.00
2,000.00
2,000.00
###
###
###
2,000.00
###
5,000.00
###
94
2,080.00
2,080.00
2,880.00
3,920.00
5,825.19
1,165.30
132,617.83
233,632.17
###
###
###
###
###
###
66,617.83
226,382.17
5,000.00
31,625.00
37,000.00
(18,687.50)
50 and 5,687.50 respectively.
95
24,000.00
(5,687.50)
Province of Samar
BALANCE SHEET
General Fund
(With Comparative Figures for CY 2011)
2012
AS S ETS
Current Assets
Cash
Receivables
Inventories
Prepayments
Other Current Assets
Total Current Assets
2,112,038.95
41,313,431.64
253,270.50
43,678,741.09
Property, Plant & Equipments

Land & Land Improvements
Buildings
Office Equipments, Furnitures & Fixtures
Machineries and Equipment
Transportation Equipment
Public Infrastructures
Construction In Progress
Other Property, Plant and Equipments
Total Property Plant & Equipment
Other Assets
Total Other Assets
T O TAL AS S E T S
955,394.40
357,335.34
1,911,393.67
11,521,716.70
1,465,235.09
1,157,638.77
- ###
17,368,713.97
312,792.00
312,792.00
61,360,247.06
LIABILITIES AND EQUITY

Liabilities
Current Liabilities
Long Term Liabilities
Deferred Credits
T O TAL L IAB I L I T I E S
3,619,564.48
12,321,544.62
4,060,149.77
20,001,258.87
EQUITY
Government Equity, beginning
Add: Retained Operating Surplus
36,818,765.31
92
Current Operations
Prior Year's Adjustment
Government Equity, end
TOTAL LIABILITIES AND EQUITY
4,608,877.71
(68,654.83)
41,358,988.19
61,360,247.06
93
"Annex J.1"
2011
2,523,408.55
36,437,749.82
170,803.00
39,131,961.37
1,333,789.35
583,439.29
2,053,345.06
782,475.79
646,491.27
1,107,644.77
6,507,185.53
312,792.00
312,792.00
45,951,938.90
3,805,679.29
1,720,996.77
3,606,497.53
9,133,173.59
30,572,831.68
94
6,527,384.07
(281,450.44)
36,818,765.31
45,951,938.90
95
Province of Samar
BALANCE SHEET
2012
AS S ETS
Current Assets
Cash
Receivables
Inventories
Prepayments
540,251.72
4,422,608.60
4,962,860.32

Buildings
Transportation Equipment
Other Assets
Total Other Assets
T O TAL AS S E T S
225,571.00
78,612.26
- ###
304,183.26
5,267,043.58

Liabilities
Current Liabilities
Deferred Credits
431,666.11
4,059,916.42
4,491,582.53
EQUITY
795,122.81 ###
94
Current Operations
(19,661.76)
- ###
775,461.05
5,267,043.58
95
"Annex J.2"
2011
527,435.34
3,968,956.36
4,496,391.70
208,761.36
149,032.04
357,793.40
4,854,185.10
452,798.11
3,606,264.18
4,059,062.29
696,498.25
96
98,624.56
795,122.81
4,854,185.10
97
Province of Samar
BALANCE SHEET
Trust Fund
2012
AS S ETS
Current Assets
Cash
Receivables
Inventories
Prepayments
3,609,110.89
300,746.90
3,909,857.79

Buildings
Transportation equipment
Other Assets
Total Other Assets
T O TAL AS S E T S
89,127.41
1,517,308.35
62,753.47
18,394.50
330,000.00
2,017,583.73
5,927,441.52

Current Liabilities
Current Liabilities
Deferred Credits
4,495,884.42
4,495,884.42
EQUITY
1,431,557.10
96
Current Operations
1,431,557.10
5,927,441.52
97
"Annex J.3"
2011
143,909.35
300,746.90
444,656.25
89,127.41
1,547,584.68
66,376.51
18,711.75
330,000.00
2,051,800.35
2,496,456.60
1,064,899.50
1,064,899.50
1,431,557.10
98
1,431,557.10
2,496,456.60
99
Province of Samar
STATEMENTS OF INCOME & EXPENSES
General Fund
For the Year Ended December 31, 2012
2012
INCOME
Local Taxes
Permits and Licenses
Service Income
Business Income
Other Income
Internal Revenue Allotment
Interest Income
T O TAL I N C O M E
Less: EXPENSES
Personal Services
Maintenance & Other Operating Expenses
Financial Expenses
T O TAL E X P E N S E S
Operating Income
Income before Subsidies & Extraordinary Income
Add: Subsidies from LGU's
Subsidies from NGA's
Subsidies from other Funds
Subsidies from ofhte special account
T O TAL
Less:
Subsidies to NGA's
Subsidies to NGO's
Subsidies to LGU's
Subsidies to GOCC's
Subsidies to Other Funds
Donations
T O TAL
Income before Extraordinary Income
Deduct Extraordinary Items
NET INCOME
270,809.34
110,424.78
23,340.00
2,812,125.50
29,162,441.00
32,379,140.62
16,391,980.73
9,512,926.97
1,319,855.21
27,224,762.91
5,154,377.71
510,000.00
35,500.00
545,500.00
4,608,877.71
4,608,877.71
98
"Annex K.1"
2011
265,906.82
131,655.94
20,160.00
4,838,739.10
30,999,578.00
36,256,039.86
19,654,765.21
7,598,035.50
537,036.54
27,789,837.25
8,466,202.61
15,000.00
1,608,318.54
315,500.00
1,938,818.54
6,527,384.07
6,527,384.07
98
Province of Samar
STATEMENTS OF INCOME & EXPENSES
2012
INCOME
Local Taxes
Permits and Licenses
Service Income
Business Income
Other Income
Internal Revenue Allotment
Interest Income
T O TAL I N C O M E
Less: EXPENSES
Personal Services
Maintenance & Other Operating Expenses
Financial Expenses
T O TAL E X P E N S E S
Operating Income
Income before Subsidies & Extraordinary Income
Add: Subsidies from LGU's
Subsidies from NGA's
Subsidies from other Funds
Subsidies from ofhte special account
T O TAL
Less:
Subsidies to NGA's
Subsidies to NGO's
Subsidies to LGU's
Subsidies to GOCC's
Subsidies to Other Funds
Donations
T O TAL
Income before Extraordinary Income
Deduct Extraordinary Items
NET INCOME
99
119,806.34
119,806.34
7,800.00
131,668.10
139,468.10
(19,661.76)
(19,661.76)
(19,661.76)
"Annex K.2"
2011
135,955.86
135,955.86
37,331.30
37,331.30
98,624.56
98,624.56
98,624.56
100
Province of Samar
CASH FLOW STATEMENTS
General Fund
2012
CASH FLOWS FROM OPERATING ACTIVITIES
Cash Inflows:
Share from Internal Revenue Collection
Collection from Taxpayers
Receipts from sale of goods and services
Interest Income
Other Receipts
Total Cash Inflows
Cash Outflows:
Payment to Creditors/suppliers
Payment to employees
Interest Expense
Other Expenses
Total Cash Outflows
NET CASH FROM OPERATING ACTIVITIES
CASH FLOWS FROM INVESTING ACTIVITIES
Cash Inflows:
Sale of Property, Plant and Equipment
Sale of Debt Securities of Other Entities
Collection of principal on Loans to other entities
Total Cash Inflows
Cash Outflows:
Purchase of Property, Plant and Equipment and
Purchase of Debt Securities of Other Entities
Grant/Make Loans to other Entities
Total Cash Outflows
NET CASH FROM INVESTING ACTIVITIES
CASH FLOWS FROM FINANCING ACTIVITIES
Cash Inflows:
From Issuance of Debt Securities
From Acquisition of Loan
100
29,162,441.00
416,677.50
16,332,125.50
45,911,244.00
12,124,289.24
16,391,980.73
1,319,855.21
29,836,125.18
16,075,118.82
13,567,036.27
13,567,036.27
(13,567,036.27)
Total Cash Inflows

Cash Outflows:
Retirement/Redemption of Debt Securities
Payment of Loan Amortization
Total Cash Outflows
NET CASH FROM FINANCING ACTIVITIES
NET INCREASE/DECREASE IN CASH
CASH AT THE BEGINNING OF THE PERIOD
CASH AT THE END OF THE PERIOD
101
2,919,452.12
2,919,452.12
(2,919,452.12)
(411,369.57)
2,523,408.55
2,112,038.98
"Annex L.1
Province of Samar
ASH FLOW STATEMENTS

General Fund
e Year Ended December 31, 2012
Comparative Figures for CY 2011)
2011
30,999,578.00
277,923.57
4,990,555.04
36,268,056.61
13,999,967.37
19,652,648.38
537,036.54
34,189,652.29
2,078,404.32
203,655.64
203,655.64
(203,655.64)
102
978,947.36
978,947.36
(978,947.36)
895,801.32
1,627,607.23
2,523,408.55
103
Province of Samar
2012
Cash Inflows:
Interest Income
Other Receipts
Total Cash Inflows
Cash Outflows:
Interest Expense
Other Expenses
Total Cash Outflows
Cash Inflows:
Total Cash Inflows
Cash Outflows:
Total Cash Outflows
Cash Inflows:
102
129,913.43
129,913.43
117,097.05
117,097.05
12,816.38
Total Cash Inflows

Cash Outflows:
Total Cash Outflows
103
12,816.38
527,435.34
540,251.72
"Annex L.2"
2011
148,067.61
148,067.61
207,957.47
207,957.47
(59,889.86)
104
(59,889.86)
587,325.20
527,435.34
105
Province of Samar
Trust Fund
2012
Cash Inflows:
Interest Income
Other Receipts
Total Cash Inflows
Cash Outflows:
Interest Expense
Other Expenses
Total Cash Outflows
Cash Inflows:
Total Cash Inflows
Cash Outflows:
Total Cash Outflows
Cash Inflows:
104
6,916,750.00
6,916,750.00
3,451,548.46
3,451,548.46
3,465,201.54
Total Cash Inflows

Cash Outflows:
Total Cash Outflows
105
3,465,201.54
143,909.35
3,609,110.89
"Annex L.3"
2011
2,230,000.00
2,230,000.00
2,255,122.39
2,255,122.39
(25,122.39)
106
(25,122.39)
169,031.74
143,909.35
107
Codes
Local Government of Sto Nino, Samar

Statement of Appropriations, Allotments, Obligations and Balance
Fund- General Fund
Year 2012
Functions/Programs/Project
Appropriation
Allotment
Current Year's Appropriations

1000 General Public Services
Personal Services
MOOE
Capital Outlay
12,584,596.16
4,750,415.00
17,335,011.16
3000 Education, Culture, Sports and Manpower Development
Personal Services
MOOE
Capital Outlay
4000 HEALTH SERVICES
Personal Services
2,478,366.12
MOOE
133,500.00
Capital Outlay
2,611,866.12
5000 LABOR AND EMPLOYMENT
Personal Services
MOOE
Capital Outlay
6000 HOUSING AND COMMUNITY DEVELOPMENT
Personal Services
MOOE
138,100.00
Capital Outlay
138,100.00
7000 SOCIAL SERVICES
Personal Services
305,475.76
MOOE
83,500.00
Capital Outlay
388,975.76
8000 ECONOMIC SERVICES
Personal Services
1,205,846.84
MOOE
222,000.00
Capital Outlay
40,000.00
1,467,846.84
106
12,584,596.16
4,750,415.00
17,335,011.16
2,478,366.12
133,500.00
2,611,866.12
138,100.00
138,100.00
305,475.76
83,500.00
388,975.76
1,205,846.84
222,000.00
40,000.00
1,467,846.84
9000 OTHER PURPOSES

Personal Services
MOOE
Capital Outlay
TOTAL CURRENT YEAR'S APPROPRIATIONS
Personal Services
MOOE
Capital Outlay
100,000.00
8,019,459.25
100,000.00
8,019,459.25
8,119,459.25
8,119,459.25
16,674,284.88
13,346,974.25
40,000.00
30,061,259.13
16,674,284.88
13,346,974.25
40,000.00
30,061,259.13
107
ANNEX "M"
o Nino, Samar
nts, Obligations and Balances
Fund
2
Obligations
Balances
Appropriations Allotments
12,106,451.52
4,750,415.00
16,856,866.52
1,660,499.27
133,500.00
1,793,999.27
138,100.00
138,100.00
478,144.64
478,144.64
817,866.85
817,866.85
-
305,475.76
83,500.00
388,975.76
1,205,846.84
222,000.00
40,000.00
1,467,846.84
108
6,748,720.87
1,370,738.38
1,370,738.38
15,378,273.39
11,976,235.87
40,000.00
27,394,509.26
1,296,011.49
1,370,738.38
2,666,749.87
100,000.00
6,648,720.87
109

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02 StoNiño2012 Annexes

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Municipality of Sto Nino, Samar

Summary of Errors/ Adjustments for Loans Payables and Interest Expense

MA. VICTORIA M. MONSANTO

MGS-Sto. Nio, Samar

> to Annex B.1 and Annex C

No recapitulation at the end of the month

Unrecorded beginning balance. Should be amount was based on

Unrecorded GRT expense resulted to overrecording

Unrecorded GRT expense resulted to overrecording

No Debit Memo submitted

(6,020.17) Accrued Expense as of 12/31/12 - Not booked-up

ATL/State Auditor III

Annex B.2 and Annex C

MGS-Sto. Nio, Samar

ATL/State Auditor III

Underrecording of beginning balance. Should be amount was

Unrecorded GRT expense resulted to over

- do Accrued Expense as of 12/31/12 - Not booked-up

Annex B.3 and Annex C

MGS-Sto. Nio, Samar

ATL/State Auditor III

Unrecorded interest and GRT expenses resulted to

Unrecorded GRT expense resulted to overrecording

- do Overrecording of Accrued Interest as of year-end &

MGS - Sto. Nino, Samar

August 20, 2008 (per Amortizatio

Maturity Date: May 29, 2015

1. P 783,111.43 - Unbooked/Unrecorded Beginning Balance

August 20, 2008 (per Amortization Schedule)

Ys 2001 and 2004

MGS - Sto. Nino, Samar

Maturity Date: May 9, 2015

1. P 1,705,319.02 - Underrecording of Beginning Balance

m to Market Road from

rest: P 367,175.67 (paid in CY 2012)

MGS - Sto. Nino, Samar

January 31, 2012

Maturity Date: January 31, 2019

170,028.61 - Overrecording of Principal Repayments

MA. VICTORIA M. MONSANTO

rest: P 904,231.57 (paid in CY 2012)

MGS - Sto. Nino, Samar

LBP(Construction of Farm to Market Road (consolidated) dtd November 9, 2010)

* CY 2012 payments only

MA. VICTORIA M. MONSANTO

Municipality of Sto Nio

Municipality of Sto Nio

Former Municipal Treasurer

According to the municipal

Municipality of Sto Nio

Municipal Budget Officer

Municipal Budget Officer

Municipal Budget Officer

Unliquidated Balance of PY Cash Advance

Unliquidated Balance of PY Cash Advance

Unliquidated Balance of Cash Advance

Municipality of Sto Nio

Special Education Fund

Municipality of Sto. Nio

Municipality of Sto. Nio, Samar

Common Use Communication

Fuel, Oil and

Municipality of Sto. Nio, Samar

565771 NELIA C. MOMPIL