 Tagkawayan Water District
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COA REGION IV-A |
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WATER DISTRICTS |
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Consolidated Detailed Balance Sheet |
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December 31, 2016 |
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With corresponding figures for 2015 & 2014 |
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(In Thousand Pesos) |
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Account Name |
Tagkawayan |
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WD |
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2016 |
2015 |
2014 |
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ASSETS |
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CURRENT ASSETS |
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CASH |
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1 |
Cash on Hand |
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2 |
Cash in Vault |
7,594.20 |
12,531.00 |
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3 |
Cash-collecting officers |
2,027.10 |
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4 |
Cash-disbursing officers |
10,000.00 |
10,000.00 |
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5 |
Petty Cash Fund |
10,000.00 |
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6 |
Payroll Fund |
288,347.60 |
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7 |
Cash on hand |
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8 |
Others |
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9 |
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10 |
Cash in Bank |
8,650,614.03 |
1,428,785.00 |
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11 |
Cash in Bank -Local Currency, Current Account |
12,854,997.79 |
697,852.40 |
794,427.00 |
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12 |
Cash in Bank -Local Currency, Savings Account |
171,282.14 |
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13 |
Cash in Bank -Local Currency, Combo Account |
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14 |
Cash in Bank -Land Bank, Current (NLIF) Account |
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15 |
Cash in Bank -Local Currency, Time Deposits |
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16 |
Cash in Bank -Foreign Currency, Current Account |
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17 |
Cash in Bank -Foreign Currency, Time Deposits |
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18 |
Others |
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19 |
Short term investment |
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20 |
Investment in stocks |
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21 |
Others |
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22 |
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23 |
RECEIVABLES (net) |
374,370.36 |
405,076.00 |
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24 |
Accounts Receivable |
356,316.46 |
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25 |
Notes Receivables |
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26 |
Due from Officers and Employees |
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27 |
Interest receivable |
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28 |
Due from national treasury |
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29 |
Due from NGAs |
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30 |
Due from GOCCs |
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31 |
Due from LGUs |
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32 |
Due from other funds |
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33 |
Due from subsidiaries/affiliates |
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34 |
Receivable - disallowances/charges |
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35 |
Advances to Officers and Employees |
67,434.77 |
41,955.00 |
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36 |
Others |
48,539.77 |
(18,623.50) |
(423,373.00) |
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37 |
Allowance for doubtful accounts |
(16,526.07) |
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38 |
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39 |
INVENTORIES (net) |
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40 |
Raw Materials Inventory |
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41 |
Merchandise Inventory |
64,297.95 |
62,831.00 |
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42 |
Office supplies inventory |
147,135.99 |
90,126.86 |
110,202.00 |
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43 |
Accountable Forms Inventory |
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44 |
Textbooks and Instructional Materials Inventory |
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45 |
Medical, Dental and Laboratory Supplies Inventory |
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46 |
Gasoline, Oil and Lubricants Inventory |
70,697.29 |
45,240.00 |
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47 |
Other supplies inventory |
14,629.45 |
14,629.00 |
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48 |
Spare parts Inventory |
14,629.45 |
1,249,520.96 |
1,302,998.00 |
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49 |
Construction Materials Inventory |
23,305.20 |
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50 |
Chemical and filtering supplies inventory |
10,510.49 |
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51 |
Others |
924,065.61 |
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52 |
Utility |
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53 |
Allowance for obsolescence |
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54 |
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55 |
PREPAYMENTS |
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56 |
Prepayment and deferred charges |
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57 |
Prepaid Rent |
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58 |
Prepaid Insurance |
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59 |
Prepaid Interest |
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60 |
Deposit on Letters of Credit |
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61 |
Advances to Contractors |
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62 |
Deferred Charges |
161,806.00 |
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63 |
Others |
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64 |
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65 |
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66 |
OTHER CURRENT ASSETS |
568,690.12 |
561,040.00 |
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67 |
Guaranty Deposits |
571,409.91 |
854,181.28 |
821,810.00 |
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68 |
Others |
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69 |
Deferred Debit |
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70 |
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71 |
Long term receivables (net) |
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72 |
Accounts receivable |
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73 |
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74 |
Long term investments (net) |
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75 |
Investments in Treasury Bills |
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76 |
Investments in Stocks |
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77 |
Investments in Bonds |
873,552.07 |
605,586.00 |
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78 |
Sinking Fund |
1,173,024.32 |
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79 |
Others |
510,909.48 |
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80 |
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81 |
PROPERTY, PLANT AND EQUIPMENT |
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82 |
LAND AND LAND IMPROVEMENTS |
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83 |
Land |
3,242,650.00 |
3,242,650.00 |
3,242,650.00 |
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84 |
Land Improvements |
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85 |
Electrification, Power and Energy Structures |
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86 |
Water System and Structures |
15,512,019.02 |
24,379,203.35 |
10,528,044.00 |
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87 |
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88 |
BUILDINGS |
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89 |
Office Buildings |
16,392,526.36 |
4,688,953.03 |
4,018,993.00 |
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90 |
Other structures |
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91 |
Accumulated depreciation |
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92 |
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93 |
LEASEHOLD IMPROVEMENTS |
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94 |
Leasehold Improvements, Land |
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95 |
Leasehold Improvements, Buildings |
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96 |
Others |
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97 |
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98 |
OFFICE EQUIPMENT, FURNITURE AND FIXTURES |
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99 |
Office Equipment |
370,928.65 |
175,497.10 |
55,914.00 |
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100 |
Furniture and Fixtures |
332,726.13 |
332,726.13 |
59,811.00 |
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101 |
IT Equipment and Software |
180,887.05 |
58,384.00 |
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102 |
Library Books |
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103 |
Other equipment |
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104 |
Accumulated Depreciation |
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105 |
Others |
166,127.50 |
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106 |
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107 |
MACHINERIES AND EQUIPMENT |
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108 |
Machineries |
4,560,050.70 |
4,354,301.45 |
1,132,478.00 |
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109 |
Accumulated depreciation |
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110 |
Communication Equipment |
564.00 |
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111 |
Construction and Heavy Equipment |
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112 |
Firefighting Equipment and Accessories |
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113 |
Medical, Dental and Laboratory Equipment |
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114 |
Sports Equipment |
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115 |
Technical and Scientific Equipment |
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116 |
Others |
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117 |
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118 |
PUBLIC INFRASTRUCTURES |
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119 |
Artesian Wells, Reservoirs, Pumping Stations & |
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120 |
Conduits |
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121 |
Others |
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122 |
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123 |
TRANSPORTATION EQUIPMENT |
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124 |
Motor Vehicles |
196,000.00 |
196,000.00 |
54,880.00 |
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125 |
Others |
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126 |
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127 |
Accumulated depreciation |
(18,808,040.55) |
(17,261,326.80) |
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128 |
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129 |
CONSTRUCTION IN PROGRESS |
2,296,178.47 |
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130 |
Agency assets |
7,575.00 |
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131 |
Other public infrastructure |
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132 |
Reforestation - upland |
290,493.39 |
290,493.39 |
290,493.00 |
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133 |
Others |
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134 |
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135 |
Intangible assets |
20,124.13 |
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136 |
Organizational cost |
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137 |
Others |
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138 |
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139 |
Other PPE |
25,415.00 |
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140 |
Work/Other Animals |
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141 |
Items in Transit |
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142 |
Restricted fund/assets |
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143 |
Other current assets held in trust |
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144 |
Others |
102,968.55 |
129,777.13 |
117,624.00 |
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TOTAL ASSETS |
39,471,802.62 |
36,746,406.04 |
25,378,987.00 |
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LIABILITIES AND EQUITY |
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LIABILITIES |
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CURRENT LIABILITIES |
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Payable Accounts |
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1 |
Accounts Payable |
253,646.95 |
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2 |
Notes Payable |
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3 |
Due to Officers and Employees |
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4 |
Dividends payable |
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5 |
Loans Payable - Domestic |
1,169,354.00 |
1,693,723.00 |
1,301,723.00 |
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6 |
Bonds payable |
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7 |
Interest Payable |
15,322.00 |
54,551.00 |
55,499.00 |
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8 |
Accrued expenses payable |
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9 |
Due to BIR |
63,115.30 |
41,804.90 |
49,991.00 |
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10 |
Due to GSIS |
73,471.64 |
72,504.49 |
63,027.00 |
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11 |
Due to LBP |
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12 |
Due to PAG-IBIG |
17,082.19 |
12,413.60 |
13,205.00 |
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13 |
Due to CRBB |
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14 |
Due to PHILHEALTH |
5,500.00 |
5,200.00 |
4,900.00 |
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15 |
Due to Other NGAs |
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16 |
Due to Other GOCCs |
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17 |
Due to LGUs |
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18 |
Due to operating units |
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19 |
Due to Other Funds |
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20 |
Guaranty Deposits Payable |
448,330.00 |
461,580.00 |
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21 |
Performance/Bidders/Bail Bonds Payable |
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22 |
Tax Refunds Payable |
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23 |
Others |
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24 |
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25 |
LONG-TERM LIABILITIES |
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26 |
Mortgage Payable |
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27 |
Bonds Payable - Domestic |
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28 |
Loans Payable - Domestic |
1,072,911.49 |
2,364,850.49 |
4,148,939.00 |
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29 |
NLIF |
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30 |
Loans Payable - Foreign |
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31 |
Contract payable |
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32 |
Others |
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33 |
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34 |
TOTAL LIABILITIES |
2,416,756.62 |
4,947,024.43 |
6,098,864.00 |
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35 |
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36 |
DEFERRED CREDITS |
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37 |
Others |
444,070.00 |
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38 |
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39 |
EQUITY |
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40 |
Government Equity |
16,446,078.07 |
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41 |
Other Paid-in-Capital |
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42 |
NLIF |
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43 |
Restricted capital |
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44 |
Donated capital |
10,386,206.00 |
10,099,996.00 |
190,330.00 |
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45 |
Surplus reserve |
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46 |
Retained earnings/ (deficit) |
21,733,889.85 |
19,089,793.63 |
2,155,795.80 |
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47 |
Appraisal Surplus |
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48 |
Add (Less) Adjustments |
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49 |
Net (loss) income |
4,490,880.15 |
2,609,591.98 |
487,920.00 |
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50 |
TOTAL EQUITY |
36,610,976.00 |
31,799,381.61 |
19,280,123.87 |
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TOTAL LIABILITY AND EQUITY |
39,471,802.62 |
36,746,406.04 |
25,378,987.87 |
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proof of correctness |
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TOTAL ASSETS |
36,746 |
25,379 |
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Difference |
0 |
0 |
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CCE per SCF |
9,366 |
2,246 |
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CCE per BS |
9,366 |
2,246 |
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Difference |
(0) |
0 |
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Govt Equity per SCE |
31,799 |
19,280 |
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Difference |
(0) |
0 |
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NET INCOME per SIE |
2,610 |
488 |
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DIFF. |
(0) |
0 |
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Cash and cash equivalent BS |
9,366 |
2,246 |
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Cash and cash equivalent SCF |
9,366 |
2,246 |
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Difference |
0 |
(0) |
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Equity BS |
31,799 |
19,280 |
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Equity SCE |
31,799 |
19,280 |
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Difference |
(0) |
0 |
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Net Income BS |
2,610 |
488 |
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Net Income SIE |
2,610 |
488 |
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Net Income SCE |
2,610 |
488 |
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