DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

ALL FUNDS
AS AT DECEMBER 31, 2017
(In Thousand Pesos)

Note 2017 2016

ASSETS
Current Assets
Cash and Cash Equivalents 7 ₱ 748,880 ₱ 422,363
Receivables 8 15,166,629 16,522,380
Inventories 9 6,216 3,857
Other Current Assets 10 34,922 53,092
Total Current Assets 15,956,647 17,001,692

Non-Current Assets
Investments 11 191 191
Property, Plant and Equipment 12 914,486 734,978
Intangible Assets 13 253 10
Other Non-Current Assets 14 65,651 64,174
Total Non-Current Assets 980,581 799,353
Total Assets 16,937,228 17,801,045

LIABILITIES
Current Liabilities
Financial Liabilities 15 261,178 310,524
Inter-Agency Payables 16 260,497 984,773
Intra-Agency Payables 17 13,960 20,964
Trust Liabilities 18 9,702 1,239
Other Payables 19 11,311 13,420
Total Current Liabilities 556,648 1,330,920

Non-Current Liabilities
Trust Liabilities 18 13 3,396
Deferred Credits 20 63 951
Total Non-Current Liabilities 76 4,347
Total Liabilities 556,724 1,335,267

6
 Note 2017 2016

NET ASSETS/EQUITY
Accumulated Surplus/(Deficit) 16,380,504 16,465,778
Total Net Assets/Equity ₱ 16,380,504 ₱ 16,465,778

6
 Note 2017 2016
This statement should be read in conjunction with the accompanying notes.

6
 DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT
DILG-NAPOLCOM CENTER BLDG., EDSA Corner. Quezon Avenue, Quezo

DETAILED STATEMENT OF FINANCIAL POSITIO

ALL FUNDS (CENTRAL and REGIONAL OFFICES)
As of December 31, 2017

ASSETS
Current Assets

Cash and Cash Equivalents

Cash on Hand
Cash-Collecting Officers
Petty Cash

Cash in Bank
Cash in Bank-Local Currency, Current Account
Cash-Modified Disbursement system (MDS), Regular

Receivables

Loans and Receivables Accounts

Accounts Receivables
Allowance for Impairment - Accounts Receivable
Net Value - Accounts Receivables

Inter-Agency Receivables
Due from National Government Agencies
Due from Government Owned and Controlled Corporations
Due from Local Government Units

Intra-Agency Receivables
Due from Regional Offices
Due from Other Funds

Other Receivables

5
 Receivables - Disallowances/Charges
Due from Officers and Employees
Due from Non-Government Organization/POs
Other Receivables

Inventories

Inventories Held for Consumption

Office Supplies Inventory
Accountable Forms, Plates and Stickers Inventory
Fuel, Oil and Lubricants Inventory
Other Supplies and Materials Inventory

Semi-Expendable Machinery and Equipment

Semi-Expendable Machinery
Semi-Expendable Office Equipment
Semi-Expendable ICT Equipment
Semi-Expendable Communication Equipment
Semi-Expendable Printing Equipment
Semi-Expendable Other Machinery and Equipment
Semi-Expendable Furniture and Fixtures
Semi-Expendable Books

5
 Other Current Assets

Advances
Advances for Operating Expenses
Advances for Payroll
Advances to Special Disbursing Officer
Advances to Officers and Employees

Prepayments
Advances to Contractors
Prepaid Rent
Prepaid Registration
Prepaid Insurance
Other Prepayments

Deposits
Guaranty Deposits
Other Deposits

Total Current Assets

Non-Current Assets

Investments

Other Investments

Property, Plant and Equipment

Land
Land
Net Value

Land Improvements
Other Land Improvement
Accumulated Impairment Losses - Land Improvements
Net Value

Infrastructure Assets

5
 Road Networks
Water Supply Systems
Other Infrastructure Assets
Net Value

Buildings and Other Structures

Building
Accumulated Depreciation - Buildings
Net Value
Other Structures
Accumulated Depreciation - Other Structures
Net Value

Machinery and Equipment

Machinery
Accumulated Depreciation - Machinery
Net Value
Office Equipment
Accumulated Depreciation - Office Equipment
Net Value

5
 Information and Communication Technology
Accumulated Depreciation - ICT Equipment
Net Value
Technical and Scientific Equipment
Accumulated Depreciation -Technical and Scientific Equipment
Net Value
Communication Equipment
Accumulated Depreciation - Communication Equipment
Net Value
Disaster Response and Rescue Equipment
Accumulated Depreciation - Disaster Response and Rescue Equipment
Net Value
Military, Police and Security Equipment
Accumulated Depreciation -Military, Police and Security Equip.
Net Value
Medical Equipment
Accumulated Depreciation -Medical Equipment
Net Value
Sports Equipment
Accumulated Depreciation -Medical Equipment
Net Value
Other Machinery and Equipment
Accumulated Depreciation -Other Machinery and Equipment
Net Value

Transportation Equipment
Motor Vehicle
Accumulated Depreciation - Motor Vehicle
Net Value

Furniture, Fixtures and Books

Furniture and Fixtures
Accumulated Depreciation - Furniture and Fixtures
Net Value
Books
Accumulated Depreciation - Books
Net Value

Leased Assets

5
 Leased Assets Machinery and Equipment
Leased Assets, Improvements, Building
Accumulated Depreciation-Leased Assets, Improvement, Building
Net Value

Other Property, Plant and Equipment

Other Property, Plant and Equipment
Accumulated Depreciation - Other PPE
Net Value

Construction In Progress
Construction In Progress-Infrastructure Assets
Construction In Progress-Land Improvement
Construction In Progress-Buildings and Other Structures

Intangible Assets

Computer Software

Other Assets

Total Non-Current Assets

Total Assets

5
LIABILITIES AND NET ASSETS

Liabilities

Current Liabilities

Financial Liabilities

Payables
Accounts Payable
Due to Officers and Employees

Inter - Agency Payables

Due to BIR
Due to GSIS
Due to Pag-IBIG
Due to Philhealth
Due to NGAs
Due to GOCCs
Due to LGUs

Intra - Agency Payables

Due to Central Office

Due to Bureaus
Due to Regional Offices
Due to Operating Units
Due to Other Funds

Trust Liabilities
Trust Liabilities
Guaranty/Security Deposits Payable
Customers' Deposits Payable

Other Payables
Other Payables

5
 Total Current Liabilities

Non - Current Liabilities

Trust Liabilities

Bail Bonds Payable

Guaranty/Security Deposits Payable
Customers' Deposits Payable

Deferred Credits
Other Deferred Credits

Total Non - Current Liabilities

Total Liabilities

5
NET ASSETS/EQUITY

Equity

Changes in Net Assets/Equity for the Calendar year

Adjustment of net revenue recognized directly in net assets/equity
Surplus/Deficit
Change in Accounting Policy
Prior Period Adjustments/Unrecorded Income and Expenses
Other Adjustments
Total Recognized Revenue and Expense for the Period

Net Asset/Equity, End

TOTAL LIABILITIES AND NET ASSETS/EQUITY

This statement should be read in conjunction with the accompanying notes.

5
RIOR AND LOCAL GOVERNMENT
, EDSA Corner. Quezon Avenue, Quezon City

Annex A-1

T OF FINANCIAL POSITION
L and REGIONAL OFFICES)
ember 31, 2017

2017 2016

748,879,876.81 422,363,072.34

978,483.51 640,679.89
362,181.95 181,093.27
616,301.56 459,586.62

747,901,393.30 421,722,392.45
747,901,393.30 421,392,230.40
- 330,162.05

15,166,628,938.21 16,522,380,196.16

334,436.06 329,821.37
334,436.06 329,821.37
- -
334,436.06 329,821.37

15,065,817,244.87 16,448,995,715.65
2,330,657,243.22 1,824,203,517.02
655,101,816.06 390,962,611.38
12,080,058,185.59 14,233,829,587.25

3,084,885.46 2,762,299.83
3,078,215.84 2,755,375.90
6,669.62 6,923.93

97,392,371.82 70,292,359.31

5
 2017 2016
38,726,720.52 42,440,861.89
1,557,466.58 271,805.53
4,205,558.74 1,546,663.59
52,902,625.98 26,033,028.30

6,216,163.37 3,857,146.40

4,810,941.38 3,651,899.77
3,213,187.57 2,910,969.62
2,271.12 3,002.81
300,000.00 100,000.00
1,295,482.69 637,927.34

1,405,221.99 205,246.63
153,930.00 -
376,232.29 40,140.00
370,611.45 165,106.63
26,275.00 -
69,530.00 -
220,718.25 -
99,225.00 -
88,700.00 -

5
 2017 2016
34,922,495.98 53,091,778.83

18,738,502.70 23,096,697.14
184,707.43 7,678,981.10
104,500.00 225,147.22
12,909,789.29 13,287,026.83
5,539,505.98 1,905,541.99

15,293,993.28 14,148,843.05
12,330,578.59 11,097,838.87
2,179,326.09 2,482,900.00
17,584.61 9,445.00
739,915.36 526,616.05
26,588.63 32,043.13

890,000.00 15,846,238.64
860,000.00 15,629,204.97
30,000.00 217,033.67

15,956,647,474.37 17,001,692,193.73

190,673.92 190,673.92

190,673.92 190,673.92

914,486,492.19 734,978,514.89

33,929,952.07 27,060,502.07
33,929,952.07 27,060,502.07
33,929,952.07 27,060,502.07

5,455,568.15 4,092,450.57
8,174,294.84 6,574,294.84
(2,718,726.69) (2,481,844.27)
5,455,568.15 4,092,450.57

32,540,736.18 30,720,096.03

5
 2017 2016
14,142,745.96 14,142,745.96
4,464,018.04 2,643,377.89
13,933,972.18 13,933,972.18
32,540,736.18 30,720,096.03

212,825,029.29 147,268,265.30
285,344,411.56 213,628,851.34
(80,234,165.18) (71,598,340.45)
205,110,246.38 142,030,510.89
10,659,888.41 7,735,441.70
(2,945,105.50) (2,497,687.29)
7,714,782.91 5,237,754.41

251,646,902.01 212,436,266.46
57,000.00 57,000.00
(47,025.00) (41,895.00)
9,975.00 15,105.00
53,132,311.89 49,815,179.41
(35,300,491.15) (34,884,411.23)
17,831,820.74 14,930,768.18

5
 2017 2016
886,293,929.46 831,233,798.69
(680,295,136.02) (660,476,131.78)
205,998,793.44 170,757,666.91
953,842.00 953,842.00
(858,457.80) (858,457.80)
95,384.20 95,384.20
106,456,356.90 103,981,423.86
(81,814,470.05) (80,376,899.34)
24,641,886.85 23,604,524.52
324,470.40 1,378,970.40
(144,420.70) (165,527.77)
180,049.70 1,213,442.63
679,539.00 679,539.00
(628,171.92) (623,517.87)
51,367.08 56,021.13
231,050.00 231,050.00
(188,149.26) (181,920.45)
42,900.74 49,129.55
301,218.00 301,218.00
(71,390.15) (60,754.22)
229,827.85 240,463.78
6,620,902.34 5,425,859.90
(4,056,005.93) (3,952,099.34)
2,564,896.41 1,473,760.56

204,245,448.82 192,544,833.39
327,280,854.76 295,383,480.62
(123,035,405.94) (102,838,647.23)
204,245,448.82 192,544,833.39

8,413,835.96 23,519,923.20
20,624,165.56 38,681,572.55
(12,313,521.32) (15,584,020.70)
8,310,644.24 23,097,551.85
401,934.63 942,024.33
(298,742.91) (519,652.98)
103,191.72 422,371.35

5,240,350.00 5,312,839.24

5
 2017 2016
932,795.85 1,388,922.49
4,412,795.98 3,971,516.38
(105,241.83) (47,599.63)
4,307,554.15 3,923,916.75

65,470,212.20 65,597,347.50
74,074,570.04 74,085,156.54
(8,604,357.84) (8,487,809.04)
65,470,212.20 65,597,347.50

94,718,457.51 26,425,991.13
10,833,543.32 19,026,749.21
153,038.22
83,731,875.97 7,399,241.92

253,483.69 9,750.00

253,483.69 9,750.00

65,651,790.79 64,173,729.07

980,582,440.59 799,352,667.88

16,937,229,914.96 17,801,044,861.61

5
 2017 2016

261,178,506.31 310,524,049.01

261,178,506.31 310,524,049.01
235,135,468.12 305,831,491.42
26,043,038.19 4,692,557.59

260,497,541.44 984,773,230.22

24,417,664.06 15,830,176.70
8,892,880.63 5,942,103.13
889,019.73 610,477.95
315,967.17 419,420.42
169,012,399.14 773,149,834.30
2,064,827.63 839,844.06
54,904,783.08 187,981,373.66

13,959,809.83 20,963,816.30

5,143,768.16 12,644,911.71
- 3,111,212.70
8,572,289.75 5,171,488.71
140,933.56 -
102,818.36 36,203.18

9,701,871.76 1,239,024.79
- 342,395.43
9,701,371.76 896,629.36
500.00 -

11,311,743.26 13,419,641.40
11,311,743.26 13,419,641.40

5
 2017 2016
556,649,472.60 1,330,919,761.72

13,600.00 3,395,881.34

13,600.00 71,527.75
- 3,323,853.59
- 500.00

63,591.74 951,687.68
63,591.74 951,687.68

77,191.74 4,347,569.02

556,726,664.34 1,335,267,330.74

5
 2017 2016

16,465,777,530.87 15,135,483,424.00

(85,601,622.88) (44,837,556.72)
6,303,149,617.04 6,942,830,987.15
(20,385,022.28) (13,083,648.43)
(6,282,467,170.09) (5,557,854,927.54)
29,917.96 3,239,252.41
(85,274,280.25) 1,330,294,106.87

16,380,503,250.62 16,465,777,530.87

16,937,229,914.96 17,801,044,861.61

otes.

5
 DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT
CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE
ALL FUNDS
FOR THE YEAR ENDED DECEMBER 31, 2017
(In Thousand Pesos)

Note 2017
Revenue
Service and Business Income 21 ₱ 2,640 ₱
Shares, Grants and Donations 22 15,079
Total Revenue 17,719

Less: Current Operating Expenses

Personnel Services 23 2,963,196
Maintenance and Other Operating Expenses 24 3,542,479
Financial Expenses 25 19
Non-Cash Expenses 26 62,680

Total Current Operating Expenses 6,568,374

Surplus/(Deficit) from Current Operations (6,550,655)

Net Financial Assistance/Subsidy 28 12,853,791

Sale of Assets 29.1 55
Gains 29.2 13
Losses 29.3 (54)

Surplus for the Period ₱ 6,303,150 ₱

7
This statement should be read in conjunction with the accompanying notes.

7
D LOCAL GOVERNMENT
ANCIAL PERFORMANCE

EMBER 31, 2017

os)

2016

1,352
6,603
7,955

2,672,612
1,160,239
20
44,340

3,877,211

(3,869,256)

10,811,687
31
591
(222)

6,942,831

7
7
 DEPARTMENT OF THE INTERIOR AND LOCAL GOVERN
DILG-NAPOLCOM CENTER BLDG., EDSA Corner. Quezon Avenue, Quezon City

DETAILED STATEMENT OF FINANCIAL PERFORMANCE

ALL FUNDS (CENTRAL and REGIONAL OFFICES)
For the Year Ending December 31, 2017

Revenue

Service and Business Income

Service Income
Registration Fees
Fines and Penalties
Other Service Income
Total Service Income

Business Income
Seminar/Training Fees
Income from Hostels/Dormitory and Other Like Facilities
Income from Printing and Publication
Interest Income
Rent/Lease Income
Miscellaneous Income
Total Business Income

Share Grants and Donations

Income from Grant and Donation in Cash
Income from Grant and Donation in Kind
Total Gains

Total Revenue

Less: Current Operating Expenses

Personnel Services
Salaries and Wages
Salaries and Wages - Regular
Salaries and Wages - Casual/Contractual

5
 Total Salaries and Wages

Other Compensation
Personal Economic Relief Allowance (PERA)
Representation Allowance (RA)
Transportation Allowance (TA)
Clothing/Uniform Allowance
Productivity Incentive Allowance
Honoraria
Longevity Pay
Overtime and Night Pay
Mid/Year-End Bonus
Cash Gift
Other Bonuses and Allowances
Total Other Compensation

Personnel Benefit Contributions

Retirement and Life Insurance Premiums
Pag-IBIG Contributions
Philhealth Contributions
Employees Compensation Insurance Premiums
Total Personnel Benefit Contributions

5
 Other Personnel Benefits
Retirement Gratuity
Terminal Leave Benefits
Other Personnel Benefits
Total Other Personnel Benefits

Total Personnel Services

Maintenance and Other Operating Expenses

Travelling Expenses
Travelling Expenses - Local
Travelling Expenses - Foreign
Total Travelling Expenses

Training and Scholarship Expenses

Training Expenses
Total Training and Scholarship Expenses

Supplies and Materials Expenses

Office Supplies Expenses
Accountable Forms Expenses
Welfare Good Expenses
Drugs and Medicines Expenses
Medical, Dental, and Laboratory Supplies Expenses
Fuel, Oil and Lubricant Expenses
Semi-Expendable Other Machinery and Equipment Expenses
Semi-Expendable Furniture and Fixtures Expenses
Other Supplies and Materials Expenses
Total Supplies and Materials Expenses

Utility Expenses
Water Expenses
Electricity Expenses
Total Utility Expenses

Communication Expenses
Postage and Courier Services
Telephone Expenses
Internet Subscription Expenses
Cable, Satellite and Radio Expenses

5
 Total Communication Expenses

Awards/Rewards and Prizes

Awards/Rewards Expenses
Prizes
Total Awards/Rewards and Prizes

Confidential, Intelligence and Extraordinary Expenses

Confidential Expenses
Extraordinary and Miscellaneous Expenses
Total Confidential, Intelligence and Extraordinary

Professional Services
Legal Services
Auditing Services
Consultancy
Other Professional Services
Total Professional Services

General Services
Janitorial Services
Security Services
Other General Services
Total General Services

5
 Repairs and Maintenance
Repairs and Maintenance - Buildings and Other Structures
Repairs and Maintenance - Machinery and Equipment
Repairs and Maintenance - Transport Equipment
Repairs and Maintenance - Furniture's and Fixtures
Repairs and Maintenance - Leased Assets
Repairs and Maintenance - Semi-Expendable Machinery and Equipme
Repairs and Maintenance - Other Prop. Plant and Equipment
Total Repairs and Maintenance

Taxes, Insurance Premium and Other fees

Taxes, Duties and Licenses
Fidelity Bond Premiums
Insurance Expenses
Total Taxes, Insurance Premium and Other fees

Other Maintenance and Operating Expenses

Advertising Expenses
Printing and Publication Expenses
Representation Expenses
Transportation and Delivery Expenses
Rent/Lease Expenses
Membership Dues and Contributions to Organizations
Subscription Expenses
Donations
Other Maintenance and Operating Expenses
Total Other Maintenance and Operating Expenses

Total Maintenance and Operating Expenses

Financial Expenses
Bank Charges
Total Financial Expenses

Non-Cash Expenses
Depreciation
Depreciation- Land Improvements
Depreciation - Buildings and Other Structures
Depreciation- Machinery and Equipment
Depreciation- Transportation Equipment-Motor Vehicles

5
 Depreciation- Furniture and Fixtures
Depreciation- Leased Assets Improvements
Depreciation- Other Prop. Plant and Equipment
Total Depreciation

Impairment Loss
Impairment Loss-Other Assets
Total Impairment Loss

Total Non-Cash Expenses

Current Operating Expenses

Surplus (Deficit) from Current Operation

5
Financial Assistance/Subsidy from NGAs, LGUs, GOCCs
Subsidy from National Government
Unutilized NCA
Unutilized NTA
Assistance from LGUs
Subsidy from Other National Government
Subsidy from Regional Offices
Total Financial Assistance/Subsidy from NGAs, LGUs, GOCCs

Less: Financial Assistance/Subsidy to NGAs, LGUs, GOCCs, NGOs/POs

Subsidy to National Government Agencies
Financial Assistance to LGUs
Budgetary Support to GOCCs
Financial Assistance to NGOs/POs
Financial Assistance to NGAs
Subsidies - Others
Total Financial Assistance/Subsidy to NGAs, LGUs, GOCCs, NGOs/POs

Net Financial Assistance/Subsidy

Net Surplus from Current Operation

Other Non-Operating Income

Sale of Assets
Sale of Unserviceable Property

Gains
Other Gains
Total Gains

Losses
Loss on Sale of PPE
Loss on Sale of Assets
Other Losses
Total Losses

SURPLUS for the period

This statement should be read in conjunction with the accompanying notes.

5
TERIOR AND LOCAL GOVERNMENT
LDG., EDSA Corner. Quezon Avenue, Quezon City

Annex A-1

T OF FINANCIAL PERFORMANCE
RAL and REGIONAL OFFICES)
Ending December 31, 2017

2017 2016

- 47,200.00
714,003.44 108,719.75
942,606.21 390,469.11
1,656,609.65 546,388.86

616,900.00 -
48,500.00 205,100.00
- 54,000.00
104,474.02 148,414.43
19,200.00 360,300.00
194,173.35 37,344.19
983,247.37 805,158.62

4,413,753.33 3,234,593.94
10,664,861.36 3,368,643.90
15,078,614.69 6,603,237.84

17,718,471.71 7,954,785.32

1,875,204,964.98 1,699,567,495.20
9,929,935.97 10,700,868.74

5
 2017 2016
1,885,134,900.95 1,710,268,363.94

100,987,940.99 100,634,400.92
38,628,341.48 33,748,573.33
28,538,411.14 25,287,518.04
21,328,866.50 21,949,407.00
- 1,125,400.00
647,139.65 1,735,588.50
360,000.00 515,000.00
6,650,922.27 5,847,321.96
288,404,200.71 225,539,320.55
20,951,750.00 19,549,781.00
175,364,864.65 175,930,068.06
681,862,437.39 611,862,379.36

217,304,706.04 201,558,010.72
6,006,190.87 5,252,370.21
16,530,204.45 16,337,696.10
4,908,854.29 5,345,228.20
244,749,955.65 228,493,305.23

5
 2017 2016

1,354,159.80 -
76,070,940.98 54,692,442.55
74,023,633.56 67,295,244.31
151,448,734.34 121,987,686.86

2,963,196,028.33 2,672,611,735.39

220,313,666.98 146,245,810.11
2,026,644.44 1,367,504.23
222,340,311.42 147,613,314.34

1,048,200,867.38 395,832,024.46
1,048,200,867.38 395,832,024.46

172,171,577.34 54,997,811.77
165,861.69 144,216.97
- 200,000.00
18,892,875.19 671,756.35
142,426.80 532,827.00
37,527,054.23 15,213,964.98
9,312,061.65 6,639,581.59
5,344,044.84 1,964,546.21
19,513,617.10 35,682,387.31
263,069,518.84 116,047,092.18

3,629,686.26 3,159,588.38
55,921,125.87 50,453,888.30
59,550,812.13 53,613,476.68

3,102,502.29 2,317,690.64
43,715,867.19 33,455,735.47
11,905,936.86 7,874,802.43
372,845.56 345,513.50

5
 2017 2016
59,097,151.90 43,993,742.04

30,898,047.12 53,290,824.39
5,252,000.00 2,004,000.00
36,150,047.12 55,294,824.39

30,000,000.00 10,000,000.00
5,025,859.14 4,334,969.50
35,025,859.14 14,334,969.50

5,300.00 8,600.00
927,512.62 1,155,203.43
1,139,277.84 6,679,832.72
23,813,921.16 8,273,157.75
25,886,011.62 16,116,793.90

16,335,008.62 14,478,077.48
6,849,833.53 4,346,671.27
306,225,015.25 220,815,866.87
329,409,857.40 239,640,615.62

5
 2017 2016

4,196,589.56 4,877,404.95
4,403,151.14 5,206,065.86
13,247,377.77 10,344,163.99
267,473.85 497,124.60
1,750.00 25,207.65
1,650.00 -
13,913,228.87 1,649,123.56
36,031,221.19 22,599,090.61

8,566,839.41 703,902.65
2,498,841.89 2,800,207.11
7,450,851.31 2,830,194.15
18,516,532.61 6,334,303.91

702,451.43 431,088.64
12,813,321.80 6,841,364.24
1,093,090,571.49 6,092,650.74
8,517,917.78 1,162,617.96
287,517,098.24 28,485,912.13
57,700.00 53,900.00
1,101,543.25 894,331.84
25,500.00 25,500.00
5,374,401.33 4,831,665.72
1,409,200,505.32 48,819,031.27

3,542,478,696.07 1,160,239,278.90

19,190.00 20,300.00
19,190.00 20,300.00

254,892.84 112,125.76
9,081,796.90 6,448,749.29
27,408,776.43 17,334,127.19
23,165,315.63 16,748,198.02

5
 2017 2016
1,838,193.05 1,982,653.59
57,642.20 47,599.63
873,195.51 1,666,050.29
62,679,812.56 44,339,503.77

- -
- -

62,679,812.56 44,339,503.77

6,568,373,726.96 3,877,210,818.06

(6,550,655,255.25) (3,869,256,032.74)

5
 2017 2016

15,106,604,360.37 16,257,461,428.57
(169,967,372.55) (2,612,596,357.16)
(33,849,562.94) (54,370,399.62)
20,000.00 -
- 16,535.00
- 48,463.98
14,902,807,424.88 13,590,559,670.77

- 536,148,000.00
2,026,135,430.65 2,218,294,866.85
553,169.00 390,390.00
980,000.00 580,000.00
1,980,000.00 2,027,941.82
19,367,700.00 21,432,044.26
2,049,016,299.65 2,778,873,242.93

12,853,791,125.23 10,811,686,427.84

6,303,135,869.98 6,942,430,395.10

54,980.00 31,145.26
54,980.00 31,145.26

13,000.00 591,436.59
13,000.00 591,436.59

10,318.20 171,666.85
37,501.26 50,322.95
6,413.48 -
54,232.94 221,989.80

6,303,149,617.04 6,942,830,987.15

nying notes.

5
 DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT
CONSOLIDATED STATEMENT OF CHANGES IN NET ASSETS/EQUITY
ALL FUNDS
FOR THE YEAR ENDED DECEMBER 31, 2017
(In Thousand Pesos)

Note 2017

Balance at January 1 ₱ 16,465,778 ₱

Changes in accounting policy 4 (20,385)
Prior Period Adjustments 5 (6,282,467)
Restated Balances 10,162,926

Adjustment of net revenue recognized

directly in net assets/equity1 (85,602)
Surplus/(Deficit) for the period 6,303,150
Others2 6 30

Balance at December 31 ₱ 16,380,504 ₱

*1 Net revenue deposited with the National Treasury (revenue including constructive receipt of income by
- Foreign Based Agencies and income remitted by agencies thru TRA)

*2 Direct adjustments to Net Assets/Equity which are not revenues or expenses (e.g. transfer of PPE from
- the agency to another directly charged to Accumulated Surplus/(Deficit))

8
This statement should be read in conjunction with the accompanying notes.

8
 D LOCAL GOVERNMENT
GES IN NET ASSETS/EQUITY

EMBER 31, 2017

os)

2016

15,135,483
(13,083)
(5,557,855)
9,564,545

(44,837)
6,942,831
3,239

16,465,778

including constructive receipt of income by

ru TRA)

nues or expenses (e.g. transfer of PPE from

lus/(Deficit))

8
 DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNM
DILG-NAPOLCOM CENTER BLDG., EDSA Corner. Quezon Avenue, Quezon City

STATEMENT OF CHANGES IN NET ASSET/EQUITY

ALL FUNDS(CENTRAL/REGIONAL OFFICES)
For the Year Ended December 31, 2017

Balance at January 1, 2016

Changes in Net Assets/Equity for the Calendar Year

Surplus for the period
Adjustment of net revenue recognized directly in net assets/equity
Others
Changes in accounting policy
Prior Period Adjustments/Unrecorded Income and Expenses
Other Adjustments
Balance at December 31, 2017

This statement should be read in conjunction with the accompanying notes.

5
TERIOR AND LOCAL GOVERNMENT
LDG., EDSA Corner. Quezon Avenue, Quezon City

ANGES IN NET ASSET/EQUITY

TRAL/REGIONAL OFFICES)
Ended December 31, 2017

2017 2016

16,465,777,530.87 15,135,483,424.00

6,303,149,617.04 6,942,830,987.15
(85,601,622.88) (44,837,556.72)

(20,385,022.28) (13,083,648.43)
(6,282,467,170.09) (5,557,854,927.54)
29,917.96 3,239,252.41
16,380,503,250.62 16,465,777,530.87

panying notes.

5
 DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT
CONSOLIDATED STATEMENT OF CASH FLOWS
ALL FUNDS
FOR THE YEAR ENDED DECEMBER 31, 2017
(In Thousand Pesos)

Note 2017
Cash Flows From Operating Activities
Cash Inflows
Receipt of Notice of Cash Allocation/
Transfer of Allocation 27 ₱ 10,581,675 ₱
Receipt of NTA 4,095,470
Constructive Receipt of NCA for TRA 27 397,693
Collection of Income/Revenues 5,208
Receipt of Assistance and Subsidy from
Other NGAs, LGUs, GOCCs 9,701
Collection of Receivables 6,990
Receipt of Inter-Agency Fund Transfers 148,104
Receipt of Intra-Agency Fund Transfers 611,340
Trust Receipts 5,186
Other Receipts 128,540
Adjustments 27,783
Total Cash Inflows 16,017,690

Cash Outflows
Remittance to National Treasury 172,005
Payment of Expenses 3,755,917
Purchase of Inventories 39,848
Grant of Cash Advances 185,412
Prepayments 4,883
Refund of Deposits 663
Payment of Accounts Payable 161,342
Remittance of Personnel Benefit
Contributions and Mandatory Deductions 829,054
Grant of Financial Assistance/Subsidy 2,195,682
Release of Inter-Agency Fund Transfer 7,123,560
Release of Intra-Agency Fund Transfer 323,029
Other Disbursements 35,272
Remittance of taxes withheld thru TRA 27 397,693
Reversion of Unused NCA 27 169,967
Reversion of Unused NTA 33,850

9
 Adjustments nb 20,285
Total Cash Outflows 15,448,462
Net Cash Provided by (Used in) Operating Activities 569,228

10
 Note 2017
Cash Flow from Investing Activities
Cash Inflows
Proceeds from Sale of Assets -

Cash Outflows
Purchase of Property, Plant and Equipment 242,711
Net Cash Used In Investing Activities (242,711)
Increase (Decrease) in Cash and Cash Equivalents 326,517

Cash and Cash Equivalents, January 1 422,363

Cash and Cash Equivalents, December 31 7 ₱ 748,880 ₱

9
This statement should be read in conjunction with the accompanying notes.

10
D LOCAL GOVERNMENT
OF CASH FLOWS

EMBER 31, 2017

os)

2016 ###

15,929,376
###
5,346
###
343,158
###
7,572
###

6,851
###
12,475
###
877,386
###
24,960
###
58,728
###
81,808
###
255,141
###
17,602,801 ###

97,520
###
4,211,808
###
21,858
###
198,945
###
15,863
###
###
98
62,172
###

717,121
###
2,461,424
###
6,488,638
###
7,696
###
353,821
###
343,158
###
2,612,596
###
54,370
###

9
 111,554
###
17,758,642
###
(155,841)
###

10
2016 ###

222
###

98,740
###
(98,518)
###
(254,359)
###

676,722
###
422,363
###

9
10
 DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNME
DILG-NAPOLCOM CENTER BLDG., EDSA Corner. Quezon Avenue, Quezon city

STATEMENT OF CASH FLOWS

ALL FUNDS ( CENTRAL and REGIONAL OFFICES)
FOR THE YEAR ENDED DECEMBER 31, 2017

Cash Flows From Operating Activities

Cash Inflows:
Receipt of Notice of Cash Allocation
Receipt of NTA for Trust and other Receipts
Constructive Receipt of NCA for TRA
Collection of Income/Revenues
Receipt of Assistance and subsidy from Other NGAs/LGUs/GOCCs
Collection of Receivables
Receipt of Inter-Agency Fund Transfers
Receipt of Intra-Agency Fund Transfers
Trust Receipts
Other Receipts
Adjustments
Total Cash Inflows

Cash Outflows:
Remittance to National Treasury
Payment of Expenses
Purchase of Inventories
Grant of Cash Advances
Prepayments
Refund of Deposits
Payment of Accounts Payable
Remittance of Personnel Benefit Contributions and Mandatory Deductions
Tax Remittance Advice
Grant of Financial Assistance/Subsidy
Release of Inter-Agency Fund Transfer
Release of Intra-Agency Fund Transfer
Other Disbursements

5
 Reversal of Unutilized NCA
Reversal of Unutilized NTA
Adjustments
Total Cash Outflows

Net Cash Provided By (Used In) Operating Activities

Cash Flow from Investing Activities

Cash Inflow from Investing Activities

Proceeds from Sale of Assets

Cash Outflow from Investing Activities

Purchase/Construction of PPE

Net Cash Provided by (Used In) Investing Activities

Increase (Decrease) in Cash and Cash Equivalents

Cash and Cash Equivalents, January 1
Cash and Cash Equivalents, December 31

This statement should be read in conjunction with the accompanying notes.

5
ERIOR AND LOCAL GOVERNMENT
DG., EDSA Corner. Quezon Avenue, Quezon city

T OF CASH FLOWS
AL and REGIONAL OFFICES)
ENDED DECEMBER 31, 2017

2017 2016

10,581,675,366.12 15,929,375,535.00
4,095,469,876.88 5,346,468.18
397,693,440.96 343,157,954.47
5,207,818.11 7,571,774.44
9,700,647.17 6,850,656.80
6,990,210.05 12,475,214.14
148,103,684.71 877,385,730.43
611,339,825.38 24,960,404.42
5,186,004.61 58,727,882.58
128,540,664.06 81,807,655.10
27,782,906.22 255,141,618.39
16,017,690,444.27 17,602,800,893.95

172,005,369.58 97,519,578.77
3,755,916,805.07 4,211,807,736.17
39,847,920.15 21,857,948.54
185,411,782.11 198,944,944.06
4,883,471.27 15,863,419.90
662,612.46 98,037.50
161,342,056.99 62,171,864.56
829,054,293.78 717,120,832.01
397,693,440.96 343,157,954.47
2,195,681,795.30 2,461,424,005.82
7,123,559,980.05 6,488,638,282.76
323,029,446.33 7,696,016.05
35,272,162.41 353,820,445.40

5
 169,967,372.55 2,612,596,357.16
33,849,562.94 54,370,399.62
20,284,909.45 111,553,854.09
15,448,462,981.40 17,758,641,676.88

569,227,462.87 (155,840,782.93)

- 221,586.80

242,710,658.40 98,739,724.63

(242,710,658.40) (98,518,137.83)

326,516,804.47 (254,358,920.76)
422,363,072.34 676,721,993.10
748,879,876.81 422,363,072.34

ing notes.

5
 DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT
CONSOLIDATED STATEMENT OF COMPARISON OF
BUDGET AND ACTUAL AMOUNT
ALL FUNDS
FOR THE YEAR ENDED DECEMBER 31, 2017
(In Thousand Pesos)

Budgeted Amounts Actual

Difference in
Amounts on
Particulars Note Final Budget
Original Final Comparable
and Actual
Basis

RECEIPTS
Tax Revenue - - - -
Service and Business Income - - - -
Assistance and Subsidy - - - -
Shares, Grants and Donations - - - -
Gains - - - -
Others - - - -

Total Receipts - - - -

PAYMENTS Foreign Assited

Personnel Services 2,802,627 3,150,876 2,907,101 243,775
Maintenance and 7,329,215 10,753,367 8,169,278 2,584,089
Other Operating Expenses
Capital Outlay 384,697 384,697 229,643 155,054
Financial Expenses - - - -
Others - - - -

Total Payments 10,516,539 14,288,940 11,306,022 2,982,918

CO
NET RECEIPTS/
PAYMENTS ₱ (10,516,539) ₱ (14,288,940) ₱ (11,306,022) ₱ (2,982,918)
ps
ACTUAL
CO
###

11
This statement should be read in conjunction with the accompanying notes.

11