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INTRODUCTION Oroquieta City Water District (OCWD) continues to make every effort in achieving its Mission, Vision and Goals towards providing excellent service to all consumers, stakeholders and residents of Oroquieta City and its environment that they deserve. The purpose of this manual is to provide all officers and employees of OCWD with a reference manual containing policies established by the Board of Directors and procedures under the directive of General Manager, Division Managers and Officers. This manual complies with the regulations set forth by the Civil Service Commission (CSC), Commission on Audit (COA), Local Water Utilities Administration (LWUA), Department of Budget and Management (DBM), Government Procurement Policy Board (GPPB) and Bureau of Internal Revenue (BIR) and other government regulatory agency. To ensure that all operations are planned and executed in accordance with the agency’s policies and requirements, all rules and regulations shall always be adhered to by all operations personnel. Policies and procedures may be amended when justification is documented and is processed for approval through the normal channels of the agency’s organizational unit, including approval from the appropriate Officers and finally by the Directors. For transparency and easy access, the Oroquieta City Water District Operations Manual is available at www.ocwd.gov.ph. Copies of the printed version are maintained at the OCWD Office, Oroquieta Town Center, Canubay, Oroquieta City.

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REVISION SHEET

Revision No. Date Revision Description

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ACRONYMS, ABBREVIATIONS AND DEFINITION OF TERMS

OCWD Oroquieta City Water District PSB Personnel Selection Board DTR Daily Time Record PO Purchase Order HOPE Head of Procuring Entity IAR Inspection and Acceptance Report BCP Business Continuity Plan CSA Customer Service Assistant DM Division Manager BOD Board of Directors PDS Personal Data Sheet GSO General Service Office MDS Monthly Data Sheet

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TABLE OF CONTENTS Introduction 2 Revision Sheet 3 Acronyms, Abbreviations and Definition of Terms 4 Company Profile 7

a. Brief History b. Vision, Mission, Goals c. De-annexation d. Categorization e. OCWD Service Area

Organization Chart 9 Functional Chart 10 Operating Procedures (with Flow Diagram)

A. Administrative and General Services Office Division A.1 Human Resource A.1.1 Daily Time Record and Payslip Preparation 11 A.1.2 Payroll Preparation 12 A.1.3 Leave Application, Leave Card Updating and Monitoring 12 A.1.4 Requisition of PDS, Service Record and Certificate of Employment 13

A.1.5 Recruitment Selection and Promotion 14 A.1.6 Seminar for Professional Development 16 A.1.7 201 Files Updating 16 A.2 General Services A.1.1 Procurement Process (Inventory, supplies and equipment) 17 A.1.2 Inventory/Supplies Issuance and Monitoring 20 A.1.3 Issuance of Borrower’s Slip 21 A.3 Business Continuity Plan 22

B. Engineering and Construction B.1 Basic Operations

B.1.1 Program of works, work orders and construction cost 55 B.1.2 Approved Project Proposal Order Authorization 57 B.1.3 Accounting and Reporting of completed projects 58

B.2 Water Safety Plan (Separate Manual) 60

C. Finance and Commercial C.1.1 Application for new service connection 61 C.1.2 Handling Customer Complaints 65 C.1.3 Billing Procedures 68 C.1.4 Collection Procedures 71 C.1.5 Disbursement Procedures 73

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C.1.6 Service Maintenance Procedures 78 C.1.7 Procedures in Handling Illegal Connection 79 C.1.8 Service Disconnection Procedures 81 C.1.9 Service Reconnection 82 C.1.9 Application for Change of Account Name of service connection 83 C.1.10 Financial Report Preparation 85 C.1.11 MDS Preparation 88 C.1.12 Feedback Mechanism 89

D. Production and Water Quality D.1.1 Water Treatment 90 D.1.2 NRW Reduction 91 D.1.3 Pumping stations’ preventive Maintenance 93 D.1.4 NRW Preventive Maintenance Program Activities 94

E. ANNEXES E.1 Sample Forms E.1.1 Balance Sheet 95 E.1.2 Income Statement 96 E.1.3 Cash Flow Statement 100 E.1.4 Monthly Data Sheet 101 E.1.5 Application for Senior Citizen Discount Availment 105 E.1.6 Water Service Contract 106 E.1.7 Service Application and Construction Order 107 E.1.8 Commercial Classification of Water Service 108 E.1.9 Billing Adjustment 109 E.1.10 Gate Pass/Borrower Slip 110 E.1.11 Consumer’s Personal Profile 111 E.1.12 Reconnection Form 112 E.1.13 Service Request 113 E.1.14 Requisition and Issue Slip 114 E.1.15 Vehicle Trip Ticket 115 E.1.16 Returned Material Slip 116 E.1.17 Water Meter Receipt 117 E.1.18 Daily Accomplishment Report 118 E.1.19 Maintenance Order 119 E.1.20 Journal Entry Voucher 120 E.1.21 Disbursement Voucher 121 E.1.22 Budget Utilization Request & Status 122 E.1.23 Stock Card 123 E.1.24 Meter History Card 124 E.1.25 Request Form 125 E.1.26 Feedback Form 126 E.1.27 Waste Materials Report 127 E.1.28 Inspection and Acceptance Report 128

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E.2 Chart of Accounts E.2.1 Assets 129 E.2.2 Liabilities 162 E.2.3 Equity 166 E.2.4 Revenue and Expenses 167

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Oroquieta City Water District (OCWD) PROFILE Brief History Upon de‐annexation of Oroquieta City Water District’s (OCWD) from Misamis Occidental Water District (MOWD) in 2010 a lot of people had witnessed and experienced the organizational direction of the agency. The change of the General Manager, the changes in the set of Board of Directors due to expiration of their respective terms of office as well as the change of employees. The challenge to resiliency was strong and the commitment to work became the number one priority of each and every employee to adopt the change. Vision THE OCWD ENVISIONS WATER FOR ALL THAT IS SUSTAINABLE, AFFORDABLE, RELIABLE AND SAFE. Mission OCWD is committed to provide an uninterrupted and an uncompromised potable water service to all, without discrimination. Goals OCWD will become Category A Water Utility serving users in Oroquieta City and the nearby communities by 2025 that provides reliable, affordable and safe water. DE-ANNEXATION August 6, 2009 by virtue of LWUA Board of Trustees Resolution No. 130 Series of 2009 Memorandum of Agreement (MOA) entered into by MOWD and OCWD dated April 15, 2010 formalized the de-annexation of OCWD duly approved by LWUA. CATEGORIZATION OCWD is under Category C pursuant to LWD – MACRO effective March 12, 2012. CONDITIONAL CERTIFICATE OF CONFORMANCE No. 694 Issued last September 2, 2009 MANPOWER COMPLEMENT

Fifty (50) personnel as approved Plantilla of Personnel by DBM dated April 7, 2017 Thirty Nine (39) Regular as of April 30, 2017

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OCWD Service Area (Data as of April 30, 2017)

PROFILE OF OROQUIETA CITY Total Number of Barangays 47 Total Number of Barangays Served 18 Total Population 71,677 Total Number of Household 15,928 Number of Pumping Stations 5 - Surface 0 - Well 5 Number of Reservoir 2 - Operational 1 - Non Operational 1 Consumer VS. Personnel

Number of Consumer Number of Personnel

Active Inactive Total 6,831 1,815 8,646

39 39 39 Ratio = 1:175 1:47 1:222 Total Number of Consumers: Active: 6,831 Inactive: 1,815 Billed: 6,818 Domestic: 7,884 Commercial: 695 Fire Hydrants: 66 Monthly Average Water Consumption

Total Billed = 122,832 No. of Consumers 6,818

18.02 m3/consumer

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FUNCTIONAL CHART

- Works towards the achievement of division’s objectives through directing activities that are considered “staff” functions.

- Establishes office performance standards and practices.

- Enforces personnel rules and regulations.

- Implements hiring and promotional procedures.

- Execution of plans and programs for the continuing improvement of the water service.

- Schedules, coordinates and supervises in the construction, maintenance and operation of the water system.

- Adheres to the approved recommended engineering designs and construction.

- Under the supervision of General Manager and provides overall coordination and maintenance of the division’s internal operations and activities.

- Ensures operations and accounting time frames are met.

- Establishes the formulation, recommendation and implementation of financial operations policies

- Plans, supervises, coordinates and implements various programs to ensure compliance with NWRB, LWUA and DOH

- Coordinates the implementation of projects with Engineering and Construction Division

- Facilitates division meetings with subordinate staff to provide and receive information regarding the status of respective pumping stations

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OPERATING PROCEDURES

ADMINISTRATIVE AND GENERAL SERVICES Human Resource is a function in OCWD designed to maximize employee performance in the service of agency’s strategic objectives. Its primary concern is management of people in the organization focusing on policies and systems. Responsibilities include payroll, benefits, hiring, firing and keeping up to date with government laws. Striving to adopt the core values that will help employees maximize their potential as individuals and professionals, Administrative and GSO will assist in facilitating and conducting of trainings, seminars and other organizational development activities.

Human Resource

DAILY TIME RECORD PREPARATION

1. Upon entering and leaving the office, all employees including job order workers are required to time in using the biometrics fingerprint scanner. However, those serving in the field shall keep record of their attendance in the DTR sheet.

2. Monitor will display a check mark () to ensure that logging-in was successful. 3. Employees going out of the office during office hours due to official or personal reasons are

required to use pass slip. Allowable time is fifteen minutes per day. 4. Filled in pass slip shall be forwarded to their respective Division Heads for approval. 5. Before leaving the office, present it to the security guard on duty for recording the time of

departure and arrival. 6. Pass slips in the custody of security guard shall be forwarded to Admin and GSO Division

every fifteen (15) days for record keeping and filing. 7. Scheduled time for using the biometrics are as follows:

Check-In Am 6:00 – 8:00 AM Check-Out AM 12:00 – 12:29 Check-In PM 12:30 – 1:00 PM Check-Out PM 5:00 PM onwards

8. At the first working day of the following month Admin personnel downloads daily time record from the system and generate printed copies.

9. Blank entries shall be manually filled in by the concerned employee, countersigned by the respective Division Managers.

10. Forward the generated DTR to Admin Division for filing. 11. In cases of biometrics malfunction, employees are required to record their attendance in

the official log book and summarize record in the DTR sheet at the end of the month.

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PAYROLL

1. Payroll is prepared twice a month for regular employees and job order personnel. 2. Daily Time Record for regular and job order personnel with an approved order to render

overtime shall be the basis of determining due compensation while undertime shall be deducted against leave credits earned.

3. Employees who resign, transfer, go on indefinite leave or are suspended or separated are given clearances if they have no accountabilities to the agency, consequently they are dropped from the payroll. Accounts of employees who are not given clearance are offset against the employees’ due wages and, if there are any remaining account balances, the employees are asked to make promissory notes for their liabilities.

4. Basic salary shall be based on the Executive Order modifying the salary schedule for civilian government personnel.

5. Verify amounts that will be deducted from employees’ wages for certain government agencies and other institutions like BIR, GSIS, PhilHealth, Pag-ibig etc.

6. Generate four (4) copies of payroll certified by: 6.1 all Division Managers that services are duly rendered 6.2 Senior Corporate Accountant supporting documents are complete and proper 6.3 Employees has been paid the amount indicated in the payroll 6.4 Approved for payment by the General Manager

7. Post the individual net pay to Land Bank of the Philippines’ (LBP) Financial Data Entry System (FinDES).

8. Generate three (3) copies of Payroll Register and Database Report certified correct by IRMO Officer and approved by General Manager.

9. Save the above reports in a USB device and submit one (1) copy to LBP to facilitate crediting to individual salary/payroll accounts.

LEAVE APPLICATION, LEAVE CARD UPDATING AND MONITORING

1. Employees shall request Leave Application Form from Admin personnel. 2. Fill in the said form and submit it back to Admin Division signed and approved by the

General Manager and their respective Division Manager. 3. Vacation leave or travels abroad shall require applicant to submit the leave application form

together with a letter stating the applicant’s reasons for leave of absence, secure clearance that the applicant has no pending case and certificate of employment.

4. Five (5) straight working days of absences due to sick leave/hospitalization shall be required to submit a medical certificate, duly signed by the attending physician and attached to his/her leave application form.

5. Admin Personnel reconciles the submitted leave application form against the blank entries or tardiness/undertime in the Daily Time Record for proper remarks (Vacation Leave, Special Leave, Official Business, Forced Leave, Sick Leave, Maternity Leave etc.)

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6. Compute the incurred tardiness/undertime (equivalent number of minutes or hours) based on the Table Showing Conversion of Working Hours/Minutes Into Fractions of a Dayof E.O. 292 CSC Implementing Omnibus Rules on Leave.

7. Post to individual employee’s ledger card and update the remaining leave credits supported by the leave application forms.

8. Submit original copy of leave application form and Daily Time Record to Finance and Commercial Division while duplicate copy is for Admin Division’s filing.

REQUISITION OF PERSONAL DATA SHEET (PDS), SERVICE RECORD AND CERTIFICATE OF EMPLOYMENT

1. Requestor shall fill up the request form provided by Admin personnel by checking the

specific documents requested and stating his/her purpose for such request. 2. IRMO/OIC-Admin and GSO approves the request by signing the request form then forwards

it Admin personnel for the release of requested documents.

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RECRUITMENT AND SELECTION PROCESS

.

Publish the Vacant position/s in the CSC Bulletin of Vacant Position or through mode of publication and post the same in three (3) conspicuous places in the agency at least 10 days.

START

Submit vacant position to CSC Region 10 for approval and correction.

Applicants submit documents required by the IRMO and undergo a preliminary interview.

Create a list of applicants/candidates aspiring for the vacant positions, either from within or outside the agency, including next-in-rank employees in order to have pre determined ratio of applicants of appointment or hiring quota.

Conduct preliminary evaluation of required documents and do background investigation. of all qualified applicants.

Pre-screened applicants or list of selection line-up will be posted for 15 days.

Qualified applicants will be scheduled for Personality test. Applicants who passed the test (80 % for the office; 70%for the field worker) will undergo PSB

screening on: Education & Training, Experience & Psycho-social Attributes.

Notify all applicants of the outcome of the preliminary evaluation.

PSB interviews and evaluates the qualifications of applicants being considered for recruitment & selection in accordance with Merit Selection Plan (MSP). PSB

recommendation will be submitted to the Appointing Authority.

Public posting of the result of the PSB screening. Only top 5 candidates will be qualified for the vacant position. The name of the chosen candidates will be forwarded to the IRR.

Submit final list if comparative assessment to the General Manager.

IRMO will require the chosen candidate/s to submit the required documents for appointment.

IRMO will prepare and submit all appointment papers for signature of

Appointing Authority.

The newly appointed employee will be given a copy of his/her

Approved/Signed/Attested Appointment.

END

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PROMOTION PROCESS .

IRMO publishes and posts vacant positions in three(3)

conspicuous places in the agency

START

All divisions are informed of the vacant position for promotion

Applicants submit their applications to IRMO

PSB evaluates the qualifications of the candidates being considered for

promotion in accordance with Merit Selection Plan (MSP) and QS set by OCWD

To ensure objectivity in promotion, division heads has the authority to recommend employee/s under their supervision and see to it that employee/s

are best qualified

Applicants will be scheduled for a Personality Test and an

interview by the PSB

PSB will submit to the GM the comparative assessment of the

qualifications of the applicants for approval

Issue appointment according to the provisions of the District’s

Merit Selection Plan

Post a notice announcing the appointment/s of the employee/s in three(3) conspicuous places in the agency a day after the issuance

of the appointment for at least fifteen(15) days

END

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SEMINAR FOR PROFESSIONAL DEVELOPMENT

OCWD recognizes the importance of investing in employees to make them more valued member of the team. Regular employees are entitled to participate in trainings, seminars, conventions, conferences, symposia and other gatherings conducted/sponsored by government, non-government organizations or private institutions for their Professional Development on official travel. Admin Division is assigned to check postings of Training Schedules from Civil Service Commission, Commission on Audit, Local Water Utilities Administration, Local Water Districts and other private institutions. After receiving a copy of the Training Schedules, General Manager directs the personnel to attend the training/seminar and approves the order by issuing a Travel Order. Detailed procedures for issuance and preparation of Travel Order, Itinerary of Travel and request for Cash Advance shall be observed and is thoroughly discussed in the Disbursement Process – Travel and Per Diem.

FILING AND UPDATING OF 201 FILES All OCWD employees have individual 201 File, placed in separate folders and kept safe in a steel cabinet. It is updated annually and is under the custody of the Admin Division. Each 201 File contain the following:

a) Personal Data Sheet (PDS or CSC Form 212) b) Appointment (CSC Form 33) c) Oath of Office d) Assumption of Duty e) Position Description Form f) Medical Certificate (CSC Form 211) g) Certificate of Eligibility h) Copies of Diplomas, Transcript of Records i) Designations j) Notice of Salary Adjustments (NOSA) k) Notice of Step Increment (NOSI) l) Certificate from Trainings/Seminars

For the purpose of updating their 201 File, after attending trainings/seminars, employees shall furnish the Admin Division a copy of their Certificate of Participation. Those who have changed status, additional dependents and beneficiaries, shall likewise furnish Admin Division photocopies of the relevant documents.

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General Services

PROCUREMENT PROCESS

1. End user shall submit to the Procurement Assistant the items requested, should be within the approved budget and must prescribe with the governing principles on government procurement.

2. In accordance with IRR of R.A. 9184, Procuring Entities shall adopt competitive bidding as the general method of procurement and shall see to it that procurement program allows sufficient lead time for such competitive bidding. Alternative methods of procurement shall be resorted to only in highly exceptional cases.

3. Procurement Assistant shall prepare the Purchase Request duly approved by Head of Procuring Entity (HOPE).

4. Corporate Budget Officer checks whether the requested item in the approved budget is under CAPEX or expenses, determines the charging of account and issues Certificate of Availability of Funds.

5. If item requested is available in the Procurement Service, prepare Purchase Order attached with supporting documents then forwards it to Finance Section for payment. Otherwise, at least three (3) Request for Quotation (RFQ) shall be obtained from bona fide suppliers using the alternative methods of procurement.

6. Inspection and Acceptance Report (serves as a price record card) is maintained for each item that is regularly purchased. This record readily gives information on the suppliers and purchase prices of a particular item.

7. Emergency purchases are allowed only if the need for the material is exceptionally urgent or absolutely indispensable for preventing immediate danger to life or property or for avoiding detriments to public service.

8. Like regular purchases, all emergency purchases are covered by an approved Purchase Order. Procurement Assistant may personally canvass the prices of the requested item from local market. Receives the accomplished RFQ from suppliers.

9. Upon expiration of the deadline for submission, BAC reviews the quotations submitted by suppliers. On the basis of the quotations received, must award the item requested from the supplier offering the lowest price consistent with the quality, quantity and service required.

10. If procurement is through public bidding, Purchase Order shall be served to the winning bidder after receiving the approved Bids and Awards Committee (BAC) Resolutions, Notice of Award, Abstract of Bids, signed contract, Notice to Proceed and other pertinent documents.

11. Supplier acknowledges Purchase Order by signing it and indicating the date of receipt. 12. Procurement Assistant is responsible for expediting and following up the orders with

suppliers. Delivery date, which should be stated in all Purchase Orders, should be the basis for follow up.

13. Items received shall be inspected by the Inspection Team. In accepting deliveries, Supplier’s Invoice must coincide with the Purchase Order. In case of impartial delivery or few items are incorrectly delivered, Procurement Assistant prepares Inspection and Acceptance

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Report (IAR). In the absence of supplier’s request for delivery extension, computation for liquidated damages will start on the date of impartial delivery.

14. In case delivery is complete, items are required to automatically post in the stock card. 15. Forward the abovementioned documents to Finance section for disbursement/payment.

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Fig. PROCESS FLOW DIAGRAM FOR PUBLIC BIDDING

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INVENTORY/SUPPLIES ISSUANCE AND MONITORING

1. Stock items and materials/fittings are stored in the appropriate storage area. Water/Sewerage Maintenance office personnel or the Storekeeper shall be responsible for the issuance of materials/fittings needed for installation of new service connection/maintenance repairs after receiving the approved Service Application and Construction Order.

2. Issuance of stocks and supplies shall be the responsibility of Storekeeper after receiving the duly accomplished and approved Requisition and Issuance Slip.

3. Supplies or materials/fittings issued are automatically recorded in the Meter History Card and Stock Cards for updating.

4. Physical Inventory is done once a year but generation of Inventory Reports is done monthly and forwarded to Finance section on or before the 5th day of the following month. The report prepared from the stock cards should agree with the general ledger inventory control accounts.

5. Regular stock items are recorded whenever the available stock (on hand plus ordered) reaches or falls below the reorder point. The reorder quantity is based on the established level for the particular item as supported by the Project Procurement Management Plan. However, proper justification should be indicated in case of sudden increase in consumption and reorder quantity may be increased.

6. Storekeeper is directed to submit Monthly Inventory Report (Summary) to be reviewed by DM Admin & GSO for monitoring and determination of items to be purchased or replaced.

7. To facilitate inventory monitoring and reduce over/under stocking, basis for lead time in the procurement process is as follows: 7.1 Service Connection Materials (water meter, pipes & fittings) – 20% of total quantity

from last purchase 7.2 Accountable forms and office supplies – 25% of total quantity from last purchase

Return of Excess Materials and Supplies to and Storage of Salvage Materials in the Storeroom

1. In case excess materials and supplies have been withdrawn, the division should immediately return the excess to the storeroom. All returned materials and supplies should be covered by a Returned Materials Slip.

2. The Storekeeper checks the returned materials and supplies before storing and before posting to the corresponding bin cards.

3. In case materials are transferred directly to another job (either they are excess materials or because of an emergency), the issuer prepares a Returned Materials Slip approved by the concerned Division Manager. Likewise, the receiver prepares a Stores Requisition Slip approved by the Division Manager.Both the approved Returned Materials Slip and the Stores Requisition Slip are forwarded to the Storekeeper.

4. For salvage materials (used materials from abandoned projects, parts of old equipment, etc.) to be kept in the storeroom, the DM Engineering and Construction Division prepares a List of Salvage Materials.

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5. In costing the salvage items, the salvage value as determined by the DM Engineering and Construction Division and as indicated in the List of Salvage Materials is used to as basis.

Disposal of Obsolete/Nonmoving Items

1. At any time during the year, materials and supplies which may be declared as

obsolete by the using divisions or noted by the Storekeeper as damaged and

unusable should be recommended for immediate disposal. The disposal of these

items need not wait for the disposal of nonmoving items noted during the annual

physical inventory.

2. During the annual physical verification of inventory items, the Storekeeper, who is

a member of the inventory team (normally composed of representatives from the

storeroom and accounting and the external auditor), checks on the movement

and condition of the stocks. He should note down the items which have not

moved for a period of one year and then check with the division concerned which

of these items are “insurance” items (Critical items which must be available at all

times).

3. A physical inventory count should be undertaken at least once a year. The

suggested guidelines for conducting a physical inventory of materials and supplies

are discussed in a separate section.

4. Pursuant to COA M.C. No. 89-296, authority or responsibility for property

disposal/divestment shall be lodged in the heads of the departments, bureaus,

and offices of the national government, the local government units, and the

governing bodies or managing heads of government-owned or controlled

corporations and their subsidiaries.

5. Mode of disposal/divestment shall be either through public auction, sale through

negotiation, barter, transfer to other government agencies and destruction or

condemnation.

ISSUANCE OF BORROWER’S SLIP

1. Employee who wants to borrow any property owned by the agency, must secure and fill up two (2) copies of Borrower Slip.

2. Indicate quantity, unit and description of the item to be borrowed. 3. Must be signed by the personnel who issued it and noted by head of concerned Division. 4. The borrower returns the item together with the second copy of Borrower slip then kept by

the custodian for filing.

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Business Continuity Plan

1.0 INTRODUCTION

1.1 This manual contains emergency procedures to be implemented by all employees of OROQUIETA CITY WATER DISTRICT (OCWD) so designated for the purpose of

ensuring the safety and/or security of its personnel, clients as well as of all office records and assets.

1.2 Should the need arise, this manual also provides specific procedures for the physical transfer or relocation, (temporary or otherwise) of all office personnel, records and equipment to the alternate site located at TOWN CENTER OROQUIETA CITY for the continued daily operations of the agency (see Appendixes 1 & 2 for the location map & building layout at the back-up site).

1.3 The procedures stipulated in this manual were prepared in consideration of what are perceived to be the best possible measures or options available under various circumstances and conditions. When executed with sound judgment, these procedures will help ensure preparedness for, and necessary action(s) on, any contingency or emergency situation.

1.4 All pertinent emergency data (names of personnel, positions, residence telephone numbers and key designated areas of responsibilities) are listed in full in Appendixes 3, 4 &8 i.e. Emergency Contact Details, List of Back-up Personnel & Skeletal Force. It shall be the primary responsibility of the personnel concerned to inform the General Manager of any change(s) relevant to the said emergency data in order to incorporate the same for the periodic revision of the manual.

1.5 As in any situation where specific procedures will have to be followed, sufficient familiarity with these emergency provisions is considered to be of utmost importance. All employees must be aware of their designated responsibilities in each emergency situation and must follow the procedures contained in this manual to the best of their abilities.

1.6 The collective reliability of the office/agency in responding to any emergency will depend largely on the individual efforts of each employee member. Needless to say, everyone is expected to contribute his/her share in the favorable resolution of each emergency situation.

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2.0 OBJECTIVES

To establish necessary procedures to recover from emergency situations and identified risks and to resume normal business operations at the designated back-up site/facility;

- Following are the critical business functions of OROQUIETA CITY WATER DISTRICT (OCWD):

1. Reading and Billing 2. Sending of Notice 3. Service Connections ( New and Re-connection) 4. Tellering Service (receipt/booking of water bill payments) 5. Regulatory reports preparation 6. General & subsidiary ledger maintenance 7. Computer Back-up system

- Resumption of Tellering service, booking of water bill payments, reading and billing, sending of notice, accepting new service connection and re-connection shall be within one day following a disaster and the remainder of the OCWD’s critical business functions within two days following a disaster. Full restoration of OCWD’s operations shall be within three days following a disaster.

To minimize the adverse economic impact of disruption/damage to the office/agency;

To provide OCWD personnel with adequate knowledge/orientation in responding to emergency situations;

To ensure readiness on every associates at any given time for every situations that needs immediate action; and

The manual also aims to ensure safety and security of all personnel, clients and vital

office/agency records.

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3.0 GENERAL PROCEDURES

3.1 In the event of an emergency during working hours, the GM or his authorized designee must thoroughly evaluate the situation and, by relaying instructions to concerned personnel, implement the appropriate procedures so stipulated in this manual.

3.2 As a general rule, all personnel are instructed to act accordingly to protect primarily fellow employees and OCWD clients inside the office during an emergency situation, and then secure the following in a diminishing order of priority:

Office valuables, documents and records

Equipment

Vehicles

Premises

4.0 EMERGENCY NOTIFICATION

4.1 Any employee who becomes aware of a real or potential emergency must report the facts immediately to the GM, or in his absence, the DM’s.

4.2 The GM and his designate should also notify the BOD in case the former cannot be contacted.

5.0 ASSIGNMENT OF RESPONSIBILITIES:

5.1 In any emergency situation that may arise during work hours, the following

responsibilities shall apply:

GENERAL MANAGER (GM)

5.1.1 Holds full responsibility for and authority over the OCWD, its operations and personnel.

5.1.2 Implements any and all acts and/or measures to ensure the safety of all persons within the OCWD premises.

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DIVISION MANAGERS (DM’s)

5.1.3 Assists the GM and assumes the same responsibilities in his absence in order to delegate specific measures/instructions to the appropriate recovery teams created here for.

5.1.4 Supervises the installation, maintenance and operation of the OCWD’s Computer Systems, its ancillary equipment, supplies and data banks as well as telecommunication links. This would include any and all measures to ensure the security of the system's transaction files and the continued operability of the same in the event that the OCWD’s computing and telecommunications facilities are restored/transferred/relocated to the alternate site.

5.1.5 Identifies & prepares a comprehensive list, in the order of priority, of valuables/documents/records for evacuation/transfer with the assistance of the Section Heads and other designated personnel. (Appendix 6)

Cashiering / Tellering Recovery Team

5.1.5 1 To achieve above objectives, the Finance Section Head shall

be assisted by the Finance personnel, to secure, transfer or

relocate pertinent records and computer files.

SECTION HEADS

5.1.6 Shall act as designated officer-in-charge in the event that the first two (2) ranking officers areabsent or temporarily incapacitated and shall assume the same responsibilities stipulated therewith.

5.1.7 Secures all pertinent records, original documents and equipment as well as implement appropriate measures for the security, physical safekeeping and probity of the OCWD’s accounting records, equipment and reports such as, but not limited to, the following:

a. Balance Sheets and Income Statements;

b. General and Subsidiary Ledgers;

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c. Monthly Data Sheet;

d. Approved Budgets for COA

e. Approved Board Resolutions and other necessary documents.

(note: needs inputs from Divisions)

6.0 SECURITY OF VALUABLES, DOCUMENTS AND RECORDS

6.1 The GM, or in his absence, the DM’s shall, on a best-judgment basis, decide

the appropriate security measures to take upon evaluation of the seriousness of

an emergency and the estimated available reaction time.

6.2 As a safety precaution against possible theft or unauthorized access thereon,

valuables such as cash, blank checks, ORs and original copies of legal

documents (i.e., approved resolutions, property titles, etc.) and vital

equipment such as computer / back-up files must be kept in a secured steel

vault until otherwise necessitated under normal operating procedures.

7.0 EVACUATION PLAN

7.1 Should the GM or in his absence, the DM’s, order an evacuation of the

OCWD premises, all concerned personnel should proceed to Building #2

Oroquieta City Town Center, the designated back-up site and accordingly

notify the BOD of the evacuation.

7.2 Employees & customers will vacate the premises through the fire exits.

However, since it will be impossible to accurately conceive of circumstances

surroundingan emergency, people may take different evacuation routes

deemed safe with emphasis on common sense and courtesy.

7.3 Refer to Appendix 7 for the list of processing priorities at the back-up site.

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8.0 EMERGENCY SUPPLIES

8.1 Emergency Supply Kit to be kept in the office.

One (1) First Aid Medical Kit

Four (4) Flashlights

Fire Extinguishers

8.2 The DM’s shall be responsible for the quarterly inspection of the emergency

supplies to ensure that all items remain in usable condition.

8.3 Any and all deficiencies should immediately be reported by the DM’s to the

GM who shall, in turn, be responsible for their appropriate correction.

9.0 COMMUNICATIONS

9.1 The GM, or in his absence, the DM’s, shall organize the most effective

emergency communications possible by utilizing any one of the following

facilities or a combination thereof:

Regular FAX and/or Telephone System;

Mobile Phone

Hand held Radio

Messengerial Service (if telephone is inoperative).

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10.0 Procedures for Return to Primary Site

10.1 Upon termination of any emergency, at the direction of the GM, or in his absence, the DM’s, all designated personnel conduct an inventory audit of all vital records and assetsand arrange the return of said items to the primary site.

10.2 Coordinate the orderly return of normal operations at the primary site. 10.3 Notify concerned offices and personnel of the return to primary site & update

all regular files and folders.

11.0 EMERGENCY ACTION PLAN

11.1 ROBBERY

11.1.1 ON OCWD PREMISES

a When somebody enters the premises to rob OCWD, everyone should

follow the robber or robbers' instruction(s) to avoid the possibility of

harm on everyone concerned. While a robbery is on-going, each

personnel should try to take note of the robber's physical description

whenever the opportunity should present itself, i.e., facial features,

complexion, hair and/or eye color, height, built, approximate weight

and posture/manner, if any. These details may be of assistance later

to police authorities in the event that identification of the robber(s)

becomes possible and/or necessary.

b Immediately after the robbery, the GM, or in his absence, the DM’s

should notify the Police Department at telephone nos. 531-

2155/2028/160 (Police Hotline Oroquieta City) to report the incident,

description of robber(s)/ vehicle used and the general direction last

seen headed, if possible.

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11.1.2 OUTSIDE BRANCH PREMISES (IN TRANSIT)

a If a robbery is made on an employee while delivering assets/property

to and from the office, the concerned employee should make no

attempt to resist. He/she should, however, try to take note of the

physical feature of the robber(s) for police reporting and identification

purposes. Needless to say, the employee should report the incident to

the GM or, in his absence, the DM’s, and to local authorities at the

earliest possible time thereafter.

11.2 BOMB THREAT

11.2.1 RECEIPT OF BOMB THREAT BY TELEPHONE

a The Associate receiving the call should take note of the time the call

was received and attempt to undertake the following:

a.1 Ask the caller:

a. Where exactly within the premises is the bomb placed? b. When is the bomb set to explode? c. What does the bomb look like? d. What is the caller's name?

b Report the bomb threat to the following in the same order of priority:

b.1 GM, DM’s or the Section Head’s.

b.2 Police Department

c During the call, the employee receiving the call should:

c.1 Listen carefully to the caller and write the exact words that the

caller used in making the bomb threat;

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c.2 Ask the caller to repeat the message, if necessary, since the

message text will serve as the basis for any action to be taken by

OCWDofficers.

c.3 Listen to the caller's voice and try to determine the following:

a. Sex; b. Age; c. Accent, intonation and/or speech impediment, and d. Degree of calmness or nervousness.

c.4 Listen to background noise(s) for possible clues on the caller's

location.

c.5 Desist from discussing the bomb threat information with any

person other than the GM, or in his absence, the DM’s.

11.2.2 RECEIPT OF WRITTEN BOMB THREAT

a. Any employee who receives a note/letter indicating a bomb threat

should immediately:

a.1 Read the message carefully and record the time and date of actual

receipt;

a.2 Preserve the message (including the envelope, if any) with

minimum handling in order to preserve possible traces of the

writer's fingerprints.

b. After reading the message, the employee /recipient should:

b.1 Deliver the note/letter to the GM, or in his absence, the DM’s;

b.2 Desist from discussing the bomb threat information with any other

employee or person except the officer(s) concerned.

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11.2.3 ACTION BY THE GM

a. Upon receipt of notice of bomb threat, the GM, or in his absence, the

DM’s shall notify the following:

a. Police Department b. Fire Department c. Ambulance and/or Paramedic, if necessary. d. Adjacent buildings, as necessary.

b. The GM, or in his absence, the DM’s will give the necessary

instruction(s) and information to personnel regarding the following:

b.1Protection of OCWD customers, fellow employees, OCWD Assets

and Records to include the movement of persons away from danger

areas, if any.

b.2 As necessary and only with extreme caution, the ocular

search/inspection of bomb location by at least two (2) designated

employees who shall pay particular attention to:

a. Wastebaskets; b. Closets, cupboards and drawers; c. Light fixtures, lamps and shades; d. Planters and/or plant boxes; e. Drapes and blinds; f. In, under, or behind desks, tables, chairs.

IMPORTANT: In the event that a suspected bomb is located,

absolutely no attempt must be made to touch/tamper the

device which will have to be disarmed and disposed of only

by qualified local authorities.

b.3.Seriousness of the bomb threat.

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a. Exact bomb threat wording and tone of voice, if threat

was made by telephone;

b. Whether or not exact location and detonation time were

given;

c. Whether or not caller seemed knowledgeable on

subject(s) discussed, if any;

d. Specific (known or probable) reason(s) for bombing the

premises.

c. The GM, or in his absence, the DM’s will coordinate evacuation procedures

with the building owner.

c.1 To avoid confusion and unnecessary duplication of efforts,

all employees will take emergency measures only as directed

by the GM, or in his absence, the DM’s.

11.3 FIRE

11.3.1 FIRE PREVENTION

a. All employees must unplug PCs, printers and other electrical equipment, not in use, before leaving the office at end of day.

b. For checking purposes, the GM shall assign an Officer of the Week who will check and report non-compliance with the directive to the GM.

11.3.2 REPORTING A FIRE

a Any employee who discovers a fire should:

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First try to put out the fire by using the fire extinguisher.

Turn off all the electrical power in the office i.e. the master switch.

b If required, other personnel should report the incident to the

following:

Fire Department

In case of injuries, request an ambulance and/or paramedics.

c. The DM’s or any of his representatives will direct responding Fire

Department units to the fire.

11.3.3 ACTION BY THE GM

a. Upon receiving information about a fire (on-going or extinguished),

the GM should in turn notify the BOD.

b. The GM will provide the other employees with the necessary

informationon, and appropriate instruction(s) for the following:

Protection of OCWD’s customers, personnel, assets and records including the following procedures:

Movement of all endangered persons to the sidewalk.

Turn-off of all electrical power connections and electrical equipment within the premises;

Precautionary measures to prevent the spread of fire or its possible re-ignition.

Fire containment action using the extinguisher and any other available means, if required, shall be conducted by the OCWD Fire Marshals designated hereunder as follows:

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Fire Marshall/Team Leader: Bless Boyle M. Quimno

( See Appendix 9 – Fire Brigade )

.

c. In the event of actual evacuation of premises, the GM shall supervise the coordinated completion of the same.

d. To avoid confusion and unnecessary duplication of efforts, Associates will take emergency action only as directed by the GM, or in his absence, the DM’s.

11.4 CIVIL DISTURBANCE

11.4.1 REPORTING A CIVIL DISTURBANCE

a. Employee must report the first sign of civil disturbance or any

advance information or potential public disorder, to the GM, or in his

absence, the DM’s.

b. All OCWD personnel should not engage in any verbal or physical

encounter with demonstrators over any issue(s).

11.4.2 ACTION BY THE GM

a. The GM will immediately notify the Police Department.

b. The GM shall issue the necessary instruction(s) and information to employee concerning the following:

b.1 Protection of customers, OCWD personnel, assets and records to

include:

- Movement of customers and employees away from doors, windows and dangerous areas within the premises and

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direct them to the evacuation site at Building #2, Oroquieta City Town Center.

- If outside conditions permit, customers or personnel who wish to leave the premises will be escorted to the exit doors.

- If a possibility or threat of fire exists, the preparation for the use of fire extinguisher should be made.

b.2 Prevention of verbal or physical encounters between

employees

and demonstrator.

b.3 Closing and locking of all doors and window coverings which

are accessible to persons outside the OCWD premises.

b.4 Floor evacuation, if required. The GM shall initiate evacuation

procedures under the following considerations:

- If evacuation is to be carried out, the GM shall coordinate the decision with local law enforcement, fire and civil disturbance authorities.

c. The GM may designate a caretaker force of volunteers who may

remain within the premises to deter looting and/or burning,

take possible counter measures and report developments to

the BOD and local law enforcement agencies.

d. If premises are to be entirely vacated, the GM, or in his

absence, an officer of the OCWD shall report the early

closing of the same to the Fire Department.

11.5 EARTHQUAKE

11.5.1 During an earthquake, employees should:

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a. Keep calm.

b. If inside the office, proceed to the nearest interior wall and sit or stand against it, or stand in an inside doorway, or get under a desk, table or bench. Stay away from windows and outside doors.

c. If outside, stay away from overhead electric wires, poles or building from where debris might fall or splinter.

d. As soon as the first round of tremor stops, the GM, or in his absence, the DM’s should assess injuries and/or damage(s), if any.

11.5.2 After an earthquake, employees should:

a. Use extreme caution in leaving, entering or working in the Building which may have been damaged or weakened by an earthquake in as much as they may collapse without any warning.

b. Extinguish all exposed flames to minimize the danger of explosion(s) from ignition of flammable materials. DO NOT LIGHT CIGARETTES.

c. Stay away from fallen or damaged electric wires which may still be live and dangerous. Close curtains/blinds to provide protection against flying glass and debris.

d. Do not use any office telephone for personal calls which may interfere with important emergency calls.

11.5.3 Actions by the GM

a. Survey the OCWD premises for any injuries to customers and/or employees, for persons trapped or requiring medical first aid.

b. Take note of interior and/or exterior structural damage(s) of the OCWD/building and report the same to BOD or the building owner, if leased.

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c. Insure that all OCWD personnel stay in their protected positions until further instructions. Additional tremors may immediately follow the first wave of tremors; hence, exterior portions of the building may be in danger of falling and certain building exits may be dangerously damaged.

d. Consider the following major factors before deciding whether to remain in the building or evacuate from it:

d.1 Interior or exterior structural damages so evident to warrant an

immediate evacuation;

d.2 In periods immediately after earthquakes, it is generally

more dangerous outside a building than inside.

e. If it is decided to remain in the building, and as conditions permit,

the GM will instruct employees to:

Prepare the movement of all employees and customers to a safe location within the building;

Immediately secure all OCWD assets and records.

f. Obtain emergency information and possible instructions issued by

government authorities.

g. Insure that OCWD personnel do not:

Stay or loiter outside the building until it is safe to do so.

Drive their vehicles in or through a disaster area unless absolutely necessary. If circumstances demand the use of an automobile, instruct the employee(s) to:

- Pull off the road and stop as soon as possible and with caution if another tremor occurs. Do not park car under power lines, bridges, overpasses or double-deck highways.

- Remain inside the car until tremor subsides.

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- Watch for hazards created by the earthquake such as fallen objects, downed electric wires and broken or undermined roadways.

- Use OCWD telephones for anything other than when reporting emergencies such as fires, serious injuries, and dangerous utility damage to local authorities. This is necessary in order to prevent the blocking of incoming emergency calls if the OCWD telephone lines become tied up by non-essential calls.

i. To avoid confusion and unnecessary duplication of efforts,

employees will take emergency action only as directed by the GM,

or in his absence, the DM’s.

11.6 TERRORISM

11.6.1 What Is Terrorism?

Terrorism is the use of force or violence against persons or property in

violation of the criminal laws of the Philippines for purposes of

intimidation, coercion or ransom. Terrorists often use threats to create

fear among the public, to try to convince citizens that their government

is powerless to prevent terrorism, and to get immediate publicity for

their causes.

11.6.2 Preparations Prior to Attack

a. Learn about the nature of terrorism

b. Terrorists look for visible targets where they can avoid detection before or after an attack such as international airports, large cities, major international events, resorts, and high-profile landmarks.

c. Learn about the different types of terrorist weapons including explosives, kidnappings, hijackings, arson, and shootings

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d. Notice your immediate surroundings. Be aware of heavy or breakable objects that could move, fall or break in an explosion.

11.6.3 Preparations for Building Explosion

The use of explosives by terrorists can result in collapsed buildings

and fires.People who live or work in a multi-level building can do the

following:

a. Review emergency evacuation procedures. Know where fire exits are located.

b. Keep fire extinguishers in working order. Know where they are located, and how to use them. Learn first aid. Contact the local chapter of the Philippine Red Cross for additional information.

c. Keep the following items in a designated place:

Portable, battery-operated radio and extra batteries

Flashlights and extra batteries

First aid kit and manual 11.7 Hostage Taking

11.7.1 What the hostage should do:

1. Survive the initial hostage taking by thinking rationally and

being cooperative.

2. Regain composure by calming down.

3. Be observant. You may not be able to use your eyes--if blindfolded--but you can still gather information with your senses of hearing, touch, and smell.

4. Observe your captor(s).

5. Keep a survival attitude by being positive.

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6. Put your captor at ease by being cooperative(within reason) with your captor. Don't make threats or become violent, and don't attempt to escape unless the time is right.

7. Keep your dignity. Do not grovel, beg, or become hysterical. Try

even not to cry. Do not challenge your abductor, but show him that you are worthy of respect.

8. Attempt to establish a rapport with your abductor. If you can

build some sort of bond with your captor, he will generally be more hesitant to harm you.

9. Avoid insulting your abductor or talking about potentially

sensitive subjects. You may think your abductor is a pathetic, disgusting individual, but keep these thoughts to yourself.

10. Be a good listener. Care about what your captor has to say. Don't patronize him, but be empathetic, and he'll feel more comfortable around you and more benevolent toward you. Being a good listener can also help you gather information that would be useful for an escape or to help police apprehend the abductor after you're freed.

11. Appeal to your captor's family feelings. If you have children and your captor also has children, you have a powerful bond already in place. Your captor can probably "put himself in your shoes," realizing the impact his abduction or death would have on his family.

12. Stay mentally active. It is important to challenge your mind so

you can remain sane, but also so you can think rationally about escape. Do math problems, think of puzzles, try to recite poems you know; do whatever you can to keep yourself occupied and mentally sharp.

13. Stay physically active. Being in good physical condition can aid

in your escape and keep you in good spirits during your captivity.

14. Follow the rescuers' instructions carefully. Obey all commands they give. If they tell everybody to lie down on the floor or put their hands on their heads, for example, do it. Remain calm and put rescuers at ease.

11.7.2 Negotiation

1. Negotiate for the release of the hostage/s, or when

necessary, get help from the police department to send a

negotiator. Always take into consideration the safety of the

hostage.

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11.8 Flood

11.8.1Preparations by flood-prone area:

a. Turn-off master switch corresponding to electrical outlets that would be affected by flooding.

b. Transfer to safe location documents & equipmentthat would be affected by flooding.

11.8.2 Preparations by all Divisions/Departments.

a. The GM shall identify associates residing in flood-prone areas to ensure that there will always be back-up personnel to do their functions.

b. employees who cannot report to work should promptly notify their

immediate supervisor who will in turn notify the GM.

11.9 Storm/Typhoon

a. Monitor weather reports to get updates on progress of storm/typhoon

b. Monitor announcements on suspension of work

c. Anticipate power failure; thus, ensure readiness of generator set &

flashlight.

d. Ensure safety of signage, etc. against strong winds & falling branches of

trees.

11.10 Pandemic

a. Ensurethat program for cross training is properly implemented.

b.Utilize back-up personnel not affected by the epidemic, if any. Otherwise,

request assistance from the GM/DMs.

11.11 Power Failure

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a. Ensure that the office is equipped with a UPS system and the same is in working condition.

b. Ensure that condition of generator set is regularly checked. c. Ensure good supply of batteries for flashlight.

11.12 Communications Failure

a. Process transactions which could be done manually using the fallback procedure.

b. Use mobile phone, hand held radio for needed communications.

11.13 Equipment Failure

a. Ensure that equipment are covered by regular maintenance & the same is done.

b. Contact suppliers/repair/maintenance engineers. If immediate repair cannot be done, arrange for rental or borrow from nearest office/agency.

c. Retrieve back-up files and records, uploads to the back-up PC and resume processing.

11.14 Absences

a. Ensurethat program for cross training is properly implemented.

b.Utilize back-up personnel.

11.15 Offline Condition/system failure

a. Call IT Division ( sir Roland) for assistance. b. Shift to manual mode of operations using back-up equipment, files and records.

12.0 EMERGENCY PROTECTION OF OCWD’s ASSETS AND RECORDS

12.1 In the event that evacuation becomes necessary, any of the following actions

(with short code names convenient memory recall) should be taken at the direction

of theGM, or in his absence, the DM’s:

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a. Immediate Evacuation Condition (CODE 1).DAGAN

If immediate evacuation is ordered, THE PHYSICAL PROTECTION OF

PERSONNEL AND CUSTOMERS WILL BE PARAMOUNT such that

assets and records will have to be left behind to complete the evacuation

at the shortest time possible.

b. Maximum Evacuation Condition (CODE 2).KALMA LANG

If actual evacuation will be pending for ten (10) minutes or less, all

records and documents should be locked in any immediately available

cash and/or records vaults, files, desks or cabinets which will afford

minimum protection.

c. Minimum Evacuation Condition (CODE 3).AYAW DAGAN

If actual evacuation will be pending for more than ten (10) minutes, every

effort must be made to provide maximum protection of all assets, records

and documents that will reasonably ensure a 100 percent physical

retention and retrieval after overnight storage.

d. Employee Information.

The GM or, in his absence, the DM’s shall be responsible for documenting

and informing employees of the procedure for the security and protection

of records under each of the evacuation conditions.

These procedures are subject to a mandatory review by all personnel

every year in order to ensure sufficient familiarity and to discuss any

amendment(s), as necessary.

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13.0 TESTING REQUIREMENT

14.1 BCP Testing

The GM shall test the Business Continuity Plan at least annually and results shall be documented as basis for revision/updating of the BCP, viz:

Tabletop Test – a meeting to be conducted to check the relevance and adequacy of the BCP such as but not limited to the following:

a. Availability of the back-up site

Update the following: - Skeletal Force (Appendix 4) - Emergency Contact Details (Appendix 8)

b. Review/update the following: - Evacuation Priority of Valuables, Documents & Records (Appendix

5) - List of Processing Priorities at the Back-up Site (Appendix 6) - Minimum Resource Requirement at the Back-up Site (Appendix 7)

14.0 Safekeeping, Review and Update 15.1 Safekeeping,review &update of the BCP shall be the responsibility of the GM. 15.2 Copies shall be distributed as follows: 1 – Inside the office(under the DM’s responsibility) 2 - Outside the Primary Site (under the GM’s responsibility)

15.3 The BCP Manual shall be reviewed and updated every year or as may be deemed necessary to assure its relevance and adequacy.

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15.0 APPENDICES

APPENDIX 1 :LOCATION OF BACK-UP SITE

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Appendix 2: Building Lay-out at the Back-up Site

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Appendix 3 - Back-up Personnel for each function

Primary Back-up Personnel

Name Position Name Position

Bless Boyle M. Quimno GM Jocelyn C. Ballesteros Internal Control

Officer A

Christopher J. Agua DM DelfinoPlacibe/S. Lico, Jr. Inst.

Tech./SWR

Jan Harold D. Japay EA Ferdinand S. Abuton Inst. Tech B

Elizer T. Bugas DM Christopher J. Agua DM Engg.

Stanley V. Fortich, Jr. DM Andrea Lamparas Proc. Ass.

Jezra Lyn R. Dantes Section

Head/Finance

Belinda Villanueva Cashier

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Appendix 4 Skeletal Force (List of personnel to report at the back-up site).

Name Position Function/s to handle at the Back-up site

Bless BM Quimno GM Supervising officer

Christopher J. Agua DM -do-

Jan Harold D. Japay EA -do-

Stanley V. Fortich DM -do-

Elizer T. Bugas DM -do-

Jezra Lyn R. Dantes Section

Head

-do-

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Appendix 5: Evacuation Priority of Valuables, Documents & Records

Priority 1 Consumers Meter Reading Card, Back-up Files, Accounting records,

201 files, Accountable Forms (Official Receipts, Vouchers)

Priority 2

Consumer’s individual file,

Priority 3

Office equipments ( PCs & peripherals, scanners, calculators, facsimile

machines

Non-accountable forms necessary for operation at the back-up site.)

FF&E.

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Appendix 6 - List of Processing Priorities at the Back-up Site

Processes Priority During An

Emergency Situation

Low Medium High

1 Tellering (receive payments of water bill) /

2 Handling complaints and new application /

3 Activation of Response Team /

4 Monitoring of Pumping Station Operations /

5 Personnel Inventory /

6

7

8

9

10

11

12

13

14

15

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Appendix 7: Minimum Resource Requirement at the Back-up Site

Unit Supplies Hardware Software

Finance:

Official Receipts computer Billing and Collection

System

Bond paper 1 Printer

calculator External Drive

Ball Pen

Commercial: Bond Paper External Drive

calculator 1 printer

1 PC

Engineering: Plumbing tools 1 PC

1 printer

Admin Bond Paper External Drive

1 Printer and PC

Production & Water Q Log book/production

report

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Appendix 8: Emergency Contact Details

CONTACTS ADDRESS TELEPHONE NUMBERS

1 Ambulance/Paramedics Prov’l Hospital.- Oroquieta

City

531-0063/0062/1042

2 Police Department Oroquieta City 531-2155/2028/160

3 Fire Department Oroquieta City 531-1928

4 Hospital/s: MOPH

St. Therese Hospital

Oroquieta City

Oroquieta City

531-1042

531-1274

5 Hardware: Oro Construction

SBU

Construction

Software: SECC, MICRON

Electronics

Oroquieta City

Oroquieta City

531-1108/1456

531-1187/1989

6 Maintenance Engineers:

DPWH, CEO,PEO

Oroquieta City

Oroquieta City

531-1277/1923/1960/1289

7 Transport Facilities:

LTO

Oroquieta City

212-7272

8 Philippine National

Red Cross (PNRC)

Oroquieta City

531/1068

9 Food Establishments:

Jollibee, Mang Inasal

Oroquieta City

531-0440/0220

10 Utilities: MOELCI I, Globe,

Smart, Sun

PLDT

Oroquieta city

Oroquieta city

531/1211/1207

187/109/173

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531-1000/1100/1688

Office Name Mobile Number

1 Office of the BOD

Leocadio A. Digal, Jr.

Lamberto P.Manon-og

Al M. Blanco

Jino M. Anoos

Yolanda L. Abuton

545-0401/0927508911

09192656669/09489395562

2 Office of the GM

Bless Boyle M. Quimno 09177107358

3 Admin. Office & GSO

HR Section

Property Mgnt& GSO

Section

Stanley V. Fortich Jr.

Stanley V. Fortich Jr.

09177107385

09177107385

4 Office of Finance &Comm’l.

Finance &Acctg, Section

Billing & Commercial

Section

Meter Reading & Inspection

Customer Service Section

Elizer T. Bugas

Jezra Lynn R. Dantes

0917-

8817931/09188817931

0917-

7178030/09503435059

5 Office of Engineering &

Const.

Water & Maintenance Head

Engr. Christopher J. Agua 09177107386

6 Office of Production &

Water Quality

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OROQUIETA CITY WATER DISTRICT

Canubay, Oroquieta City

FIRE BRIGADE

MEMBERS

FIRE MARSHALL

BLESS BOYLE M. QUIMNO

FIRE BRIGADE CHIEF

CHRISTOPHER J. AGUA

FIRE FIGHTING

UNIT LEADER

FIRE REPORTING

UNIT LEADER

EVACUATION

UNIT LEADER

JAN HAROLD D. JAPAY STANLEY V. FORTICH, JR. ELIZER T. BUGAS

MEMBERS MEMBERS

DELFINO F. PLACEBE

REY M. LAMOREN

SULPECIO S. LICO, JR.

RALPH PAUL M. ESTELLA

VINCENT YU

JOCELYN C. BALLESTEROS

RIZALIO L. ALCORAN

RAY B. DALIS

REX L. OMPOC

CLARK MICHAEL A. BATION

ARNINO VOCAL

RAINIER G. CALE

EDWIN R. PATES

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ENGINEERING AND CONSTRUCTION OPERATIONS Engineering and Construction Division is responsible for the management of water systems maintenance operations. This division is headed by a Division Manager who schedules, coordinates and supervises the foremen during construction, maintenance and operation of the water system. Operations under this division include preparation of engineering design, organization and execution of plans and programs for the continuing improvement of the water service.

PROGRAM OF WORKS, WORK ORDER AND CONSTRUCTION COST Program of works is prepared for all proposed projects to be undertaken and classified as follows:

1. Construction and/or expansion of major waterwork projects such as wells and pumping stations, distribution mainline etc.

2. Installation of major machinery and equipment. 3. Major repairs and replacement of fixed asset, if such repairs will prolong the life of

fixed asset or increase its operating efficiency, minor repairs and regular maintenance work will be covered by a maintenance order and all expenses associated with it will be charged to operations.

4. General improvements, such as the construction of facilities intended for the welfare of the employees and/or the community.

5. Retirements of major fixed assets, specifically those which entail material labor costs in dismantling.

Only projects which are provided for in the approved Capital Expenditures Budget are considered for construction. These projects should be covered by Program of Works. Work Orders are prepared as soon as the design and engineering work in the project is completed. Sufficient time should be allotted for the review and approval of the Work Order and the supporting detailed plans, drawings and specifications. For projects intended to be contracted out, adequate time should be provided for the process of advertising and awarding bids or the negotiation of contracts so that the entire process is completed prior to the date on which the construction of project is scheduled to begin. In case the costs of ongoing jobs under a project classification are expected to exceed the total budget for the given project, a request for additional appropriation or supplemental budget should be submitted to the Board of Directors for approval. All completed projects done by the Water District are inspected by the Engineering and Construction Division Manager to determine compliance with approved plans and specifications. Projects should also have the concurring acceptance of these personnel. Deficiencies noted during the final inspection should be corrected before the project is accepted as complete and ready for operation. Newly completed production facilities, such

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as water mains, should first be tested by the Inspection Team to ensure that these are properly disinfected and are not potential hazards to the systems. Detailed sketches or drawing of all completed projects is included in the Project Completion and Inspection Report. These sketches are used by Project Team Leader in updating the drawing of the water system. For retirement jobs, the Engineering and Construction Division Manager’s copy of the approved Work Order should be used by the Project Team Leader in indicating in the system’s drawings the fixed assets which are being retired from service or dismantled.

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APPROVED PROJECT PROPOSAL ORDER AUTHORIZATION DETAILED PROCEDURES

DM - Engineering and Construction prepares sketches and instruction on projects to be constructed, as provided for in the approved Capital Expenditure Budget. These sketches and instruction includes:

1. Plans and drawings 2. Specifications 3. Cost Estimates, showing the costs and detail of materials, manpower and equipment

required by the project 4. Gantt Chart/Timetable 5. Requisition issuance slip

Forwards copies of Requisition issuance slip to the Storekeeper. As soon as work is completed, copies of Work Order are prepared. Obtain a copy of the approved Capital Expenditure Budget and compares total estimated cost in the Work Order with balance of the amount budgeted for the project. Work Order is then forwarded to General Manager for approval. Reviews Project Proposal and Budget Appropriation Request are reviewed and the relative urgency of the proposed project is determined. Storekeeper is informed of the approval and receives from DM – Engineering and Construction copies of Requisition Issuance Slip, checks volume of materials needed against the expected stock levels at the time the materials will be needed per request and indicate whether the materials are stock or non-stock items. In case the request is disapproved or deferred, indicates the reason for the disapproval or deferral on the Work Order. A copy of the Board Resolution is forwarded to DM –Engineering and Construction and all copies of the disapproved Budget Appropriation Request and files these documents. If Work Order is approved, all copies of Budget Appropriation Request recommending approval are sent to the Board of Directors (BOD). After deliberation and approval, copies of approved Budget Appropriation Request and Board Resolution are forwarded to DM-Engineering and Construction. Upon approval of the Work Order, Purchase Requisition is prepared for low stock items, after taking into account the lead time needed for the ordering and delivery by the supplier, as well as the date these items are needed.

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ACCOUNTING AND REPORTING OF COMPLETED PROJECTS DETAILED PROCEDURES

1. If work is done by the Water District, Inspection Team receives notification on the completion of the project from DM – Engineering and Construction.

2. Inspection Team schedules the inspection of the completed project.

3. DM Engineering and Construction and General Manager inspect the completed

project together with the Inspection Team. If project is found to be unacceptable because of certain defects in the construction, DM – Engineering and Construction prepares List of Deficiencies in two copies. Forwards copy 1 to the General Manager for the correction of the defects; files copy 2.

4. If project is acceptable, DM Engineering prepares a Project Completion and

Inspection Report in three copies and signs report.

5. All three copies are forwarded to Finance Section for incorporation in the report of the total costs incurred, approved appropriation for the project, and cost overruns or underruns, if any.

6. Total project cost is allocated to the individual property units or work components.

Based on observations gathered during the final inspection of the completed project. Reasons for cost overrun on the Project Completion and Inspection Report if any, is also indicated.

7. Corresponding Work Order Ledger Card is taken out and ascertained whether or not

all costs associated with the project, including the final billing of the contractor, are taken up in the ledger card. The total costs incurred by the project, total project appropriation, and any cost overrun or underrun, broken down into direct materials, direct labor/contract cost, and overhead are Indicated in the Project Completion and Inspection Report.

8. Finance Section returns all copies of the Project Completion and Inspection Report to the Engineering and Construction Division Manager.

9. Based on Project Completion and Inspection Report and the corresponding Work Order Ledger Cards, Corporate Accounts Analyst prepares Journal Voucher in two copies to re-classify or transfer costs from the construction Work in Progress account to the Infrastructure Assets Account.

10. Internal Control Officer pre-audits and verifies completeness of supporting documents of Disbursement and Journal Entry Vouchers.

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11. Senior Corporate Accountant certifies correctness of the Journal Entry Voucher while Senior Accounting Processor posts the Journal Voucher in the General Ledger and in the related Property Card. The Work Order Ledger Card, Property Card, General Ledger, Project Completion and Inspection Reports are filed separately.

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WATER SAFETY PLAN

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FINANCE AND COMMERCIAL OPERATIONS The Finance and Commercial Division adopts certain guidelines and practices to ensure sound commercial operations and accounting time frames are met. Systems and procedures in dealing with customers are crucial in providing quality service. These systems and procedures include the following:

1. Application for new service connection 2. Handling customer complaints 3. Billing 4. Collection 5. Service Maintenance 6. Handling Illegal Connections

APPLICATIONFOR NEW SERVICE CONNECTION PROCEDURES

1. Receiving of request for a service connection from service applicant: 1.1 Walk-in prospective customers may come personally and visit the office during

weekdays (Monday to Friday, except Holidays) from 7:30 A.M. to 5:00 P.M. for initial briefing as to the necessary requirements for the application of new service connection.

1.2 Phone-in customers may contact the office in the prescribed working days and hours.

2. Customer Service Assistant (CSA) personnel notes down the applicant’s name and address, verifies records as to whether or not, the applicant is applying for a reconnection of a service previously closed due to non-payment of water bills. If so, asks customer for the payment of applicable fees.

3. Service Application form, Construction Order form and Contract provided by the office must be filled out and submitted together with the following documents: 3.1. One (1) pc. recent 2x2 picture/photo 3.2. One (1) photocopy of valid I.D.

4. New applicants must attend the Orientation Seminar held from Mondays to Fridays, at Oroquieta City Water District (OCWD) Office, Town Center, Canubay, Oroquieta City.

5. If service applicant is a tenant of the lot or building, applicant must submit a written authority from the building or lot owner, authorizing the agency to install the service connection in his premises as well as commitment from him to pay the balances of unpaid water bills in case of default in payments.

6. CSA personnel records chronologically service application in logbook and files written authority.

7. Service applicant pays for the required application fees to the Collection Assistant: 7.1 Installation Fee: Php1,700.00 7.2Inspection Fee: Php 50.00 7.3 Notarial Fee: Php 100.00

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8. After paying the application fee, CSA notes down details of payment on the Service Application Form, gives the Construction Order to the Plumber and returns original copy of Official Receipt to service applicant.

9. Water/Sewerage Maintenance field personnel conducts ocular inspection to the installation site to determine distance from the district’s mainline and ascertain the complete materials and fittings description by filling out two (2) copies of Service Request form and Water Meter Receipt form.

10. Sites should be within the area where it will be installed by the agency per Clustering Program. Tapping materials/fittings from the mainline to the water meter site will be shouldered by the Water District. Materials/Fittings and labor after the water meter will be shouldered by the applicant.

11. CSA sends copies of the Service Application and Construction Order to the DM – Finance and Commercial for his approval.

12. Water/Sewerage Maintenance field personnel requests materials/fittings needed for the installation (shouldered by the agency) to the Storekeeper, updates the Stock Card and issues the requested materials to the Plumber who performs the work.

13. Plumber/Fieldmen goes to service location and installs the service connection, signs the Service Request and Construction Orders, indicates thereon the date of installation, Meter Number and other important details.

14. Turn-around Time for the actual installation of water service connection is within 24 hours after the successful inspection and payment of all charges. If the service applicant’s plumbing installation is not yet ready for connection to the system, CSA files both copies of the Service Application and Construction Order in the pending application file and advises the applicant that the service will be installed only if the applicant’s plumbing installation are ready to the system.

15. Plumber/Fieldmen prepares accomplishment report at the end of each month and submits it to their respective Division Managers.

16. After installation of service connection, CSA receives original copy of Service Application and Construction Order from Plumber. The newly installed connection is recorded in the Service Connection Record and Meter Reading Card is filled out. Afterwhich, the Service Application and Construction Order is forwarded to the Posting Clerk.

17. CSA files separately the Service Connection Record and Service Connection Card by location of the service connection.

18. Account number is assigned to a set of Meter Reading Card based on the area where service is located and is filed in the Meter Reading Book.

19. An account number is used to identify each service connection as to location, consumer class and the consumer’s number. It also facilitates the tabulation or recapitulation of certain data like the breakdown of annual metered billingsfor each consumer class and meter size, which is useful in a rate study.

20. The account number consists of ten digits (000-000-0000). The first three digit is represented by the zone number. The next three digit is represented the consumer class while the last four digit is randomly generated by the system. Codes are represented as follows:

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000 - 000 - 0000 (ZONE) (CLASS) (SYSTEM GENERATED) 011-012 Poblacion 2 102 Residential 013 Layawan 302 Commercial 021 Layawan, Upper Langcangan 022-023 Upper Langcangan 024 Villaflor 031-032 Lower Lamac 032 Lower Langcangan 041 Lower Lamac 042-043 Poblacion 1 051 Poblacion 1 052 Upper Loboc 053 Lower Loboc 061 Upper Loboc 062 Mobod, Punta Blanca 063 Mobod, Mysbaje 071 Mobod, Lower Lamac 072-073 Canubay 081 Talic 082 Talic, Talairon 083 Talairon, San Vicente Alto 091-092 Pines 093 Taboc Norte 101 Taboc Sur 102 Taboc Sur, Talic 103 Taboc Sur, San Vicente Bajo

21. Customers are categorized into three (3) major types or classes namely:

a. Residential/Domestic b. Commercial c. Bulk/Wholesale

22. These classifications are important because water tariffs are different for each category. Commercial users are billed twice the rate and Bulk/Wholesale are billed three (3) times the rate as that of a Residential/Domestic user.

23. Master List of the Service Connection is updated by recording the details of the new connection by the Posting Clerk.

24. Contract should be signed by both the General Manager and applicant. Notarized copies of the contract are filed.

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Fig. PROCESS FLOW DIAGRAM OF APPLICATION FOR NEW SERVICE CONNECTION

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HANDLING CUSTOMER COMPLAINTS 1. Schedule of availability of service is from Monday to Friday, from 7:30 A.M. to 5:00

P.M. with no noon break, including Saturdays, Sundays and Holidays. 2. Service is available to the following:

2.1 Filipino Citizen and Resident of Oroquieta City 2.2 Resident of the household being complained of 2.3 Account may/may not be under the complainant’s name

3. Customers may proceed to customer service area to present complaints and bring water bill/O.R. issued by OCWD and other related documents relevant to complaint.

4. Secure Service Request Form from Customer Service Section and state complaints, inquiry etc.

5. CSA review the accomplished form for verification. 6. Customer then is informed that a service investigation will be made to determine

and correct any defect. 7. Client signs the customer logbook. 8. Service Request Form stating therein the complaints will be forwarded to

Engineering and Construction Division or Finance and Commercial Division, depending on the nature of complaint.

9. Request forms are arranged according to priority, the respective Division Manager approves the complaint forms and forwards it to the Plumber/Maintenance Team who is responsible for initiating the routinary maintenance of water meters that need servicing, perform reconnection, meter tests etc.

10. Determine necessary materials and requisitions from the Water/Sewerage Maintenance office or Inventory personnel.

11. Plumber/Maintenance Team goes to the service location and performs assigned jobs, fills out Service Request completely, especially for readings of meters being removed and/or installed as replacements. Make notes of any unusual observations.

12. Customers or their representatives are asked to acknowledge the repairs or corrective action taken by signing of the Service Request Form.

13. CSA receives the served Service Requests from the Plumber/Maintenance Team. 14. Quantity of these Service Requests is recorded in the logbook by the Customer

Service Assistant/Posting Clerk and to account the number of requests still un-served every month.

15. Daily follows through with the Plumber/Maintenance Team request which have been un-served for say, more than two working days as shown in the logbook. Any unnecessary delays are referred to the General Manager.

16. General Manager reviews action taken. If customer is not satisfied, investigates in the logbook the date when the complaint was resolved or acted upon. Files Service Request in the Service Request file.

17. Plumber/Maintenance Team submits accomplishment report to their respective Division Heads at the end of the month.

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Complaints received directly by Meter Readers: 1. Meter Reader observes the condition of service connections, watches out for any

service defect and ensures that District regulations are not violated during meter reading.

2. In case of any service complaints from the consumers received by the Meter Readers, complaints should be investigated immediately to correct the defect. However, if the defect needs the service of a Plumber/Maintenance Team, the Meter Reader should note down the defect or service complaint in a Maintenance Order Form. This form is carried by him when making a reading of water meters.

3. Any service defect noted which is not covered by a complaint directly from the consumers is reported in Maintenance Order Form. This form is also used to initiate action on routinary maintenance and testing of installed water meters and for documenting water meters dismounted as a result of the consumers failure to pay the water bills within the time allotted.

4. Accomplishment report is submitted to respective Division Heads at the end of the month.

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NO

YES

NO

YES

NO

YES

CUSTOMER SERVICE

WILL RECEIVE

COMPLAINT FROM

CUSTOMER

CORRECTIVE

ACTION

NEEDED?

START COMMERCIAL/ENGINEERING

DIVISION WILL ISSUE A MAINTENANCE ORDER FORM

AND CALL DESIGNATED PERSONNEL

INSPECTOR WILL CONDUCT

SITE INVESTIGATION AND

INFORM CUSTOMER OF THE

RESULT OF INSPECTION

CONDUCT CORRECTIVE ACTION

DESIGNATED PERSONNEL

WILL ACCOMPLISH

MAINTENANCE ORDER

DESIGNATED PERSONNEL

WILL RETURN

ACCOMPLISHED

MAINTENANCE ORDER

COMMERCIAL/ENGINEERING DIVISION WILL RECEIVE

ACCOMPLISHED MAINTENANCE ACTION

COMMERCIAL/ENGINEERING DIVISION WILL FOLLOW-UP

EFFECTIVENESS OF CORRECTIVE ACTION

CORRECTIVE

ACTION

EFFECTIVE?

CUSTOMER SERVICE WILL FILE AND SUMMARIZE THE

MAINTENANCE ORDER FOR RECORDING

END

INSPECTION

NEEDED?

Fig. PROCESS FLOW DIAGRAM OF HANDLING CUSTOMER COMPLAINTS

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BILLING PROCEDURES

METER READING

1. Water meters are read monthly in each service area on scheduled dates. Services in

a service area are grouped to achieve a system whereby water meters of an area are

read within a period of one day, after taking into account the average number of

water meters which can be read in a day’s time.

2. The area assignments of Meter Readers are rotated monthly, if possible, so that no

Meter Reader will make two consecutive readings of any water meter.

3. Based on the schedule of the area assignment during the period, Meter Reader

receives Meter Reading Cards grouped by zone and blank form of Water Bill from the

Data Encoder/Posting Clerk.

4. Water Bills are prepared not later than the day prior to meter reading. Amounts not

paid beyond due date are indicated in the Arrears section of the water bill.

5. Data Encoder/Posting Clerk checks quantity of Meter Reading Cards against the

number of service connections indicated on the master list of service connections.

Any torn or damaged card should be replaced immediately. Water Bills prepared for

consumers belonging to one zone should be checked for completeness against the

total number of connections shown in the master list of service connections. Any

discrepancy between the number of bills prepared and the number of service

connections shown in the meter reading book should be investigated.

6. Meters are read and indicate the reading on both Meter Reading Card and Water

Bill.

7. Consumption is computed. Results are written in Meter Reading Card and Water Bill,

and compared with last month’s consumption.

8. The Meter Reader presents original copy of Water Bill to the consumer indicating the

water consumed and its corresponding peso cost. If nobody is home, leaves the bill

in a place where it is safe and readily noticeable.

9. Variation between last month and present consumption, if any, is checked and if

increase or decrease in consumption is substantial.

10. Follow the Procedures in Handling Customer Complaints on any material fluctuation

in the consumption in accordance to observations, while still on the site.

11. Possible causes of low or high consumption should be investigated, whether water

meter is defective or tampered, presence of leak before or after the meter or verify

illegal connection.

12. One Meter Reading Book is submitted, together with the duplicate copy of Water

Bill to the Data Encoder/Posting Clerk upon completion of reading.

13. Meter reader submits accomplishment report to respective DM’s at the end of each

month.

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BILLING

1. Date Encoder receives from Meter Reader the Meter Reading Book and second copy

of Water Bills with the meter readings, and peso consumption indicated thereon.

2. Checks computation of consumption in the Meter Reading Book while second copy

of water bill is forwarded to Clerk Processor to double check figures and

mathematical computation. In case of discrepancies/error that may result to

contested bills, must immediately inform Customer Service Section.

3. A Daily Billing Summary is generated for all water bills issued during the day. This

summary which is prepared by Data Encoder and is used as a basis for recording the

accounts receivable and the corresponding income accounts in the General Ledger.

4. Adjustments are made for the contested bills. However, none should be made for

verified consumption. Any adjustment in billing is approved by the General Manager

and documented by a Billing Adjustment Memo (BAM). All memos issued are

summarized monthly for recording in the General Ledger and in the Customer

Ledger Cards.

5. The due date and cutting date of the monthly bills of a particular zone is indicated on

the copies of the water bills for the information of consumers and as reference for

the imposition of the penalty charges. Notice for Penalty Charges is served a day

after due date followed by serving the Notice of Disconnection on the next working

day.

6. Final list of accounts due for disconnection shall be forwarded to DM Finance and

Commercial for verification and later forwarded to General Manager for approval.

7. Plumber shall be informed of the approved accounts for disconnection for

appropriate action.

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Fig. PROCESS FLOW DIAGRAM OF BILLING/METER READING

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CASH HANDLING (CASH ON HAND AND CASH IN BANK) At the end of the day, sorts total collections as to cash, checks and other negotiable instruments. Sort collections according to denomination. Compares total collection with total amount shown in the Cashiers Collection Summary. All cash receipts must be deposited intact the following business day. Prepares bank deposit slips in two copies.

COLLECTION PROCEDURES Collection Assistant / Teller shall observe the following procedures: INSTALLATION FEE AND RECONNECTION

1. Receives from service applicant copies of Service Application and Construction Order Forms which indicates an assessment of fees.

2. Accepts payment from service applicant, counts money and places in cash box. 3. Issues Official Receipt in 3 copies and gives copy 1 to the service applicant.

WATER BILL COLLECTION

1. Upon collection, the Collection Assistant (Teller) obtains from costumer the water

bill and enters the account number in the computer program’s payment form.

2. Receives payment from consumer, counts money and compares with total charges

or total amount due. The Collection Assistant then enters into the computer the

payment received and prints three copies of the Official Receipt.

3. The first copy of the signed Official Receipt is given to the payor, second is filed by

the Collection Assistant and the last copy is submitted to COA for recording.

4. Prints the Daily Collection Report in two copies, showing breakdown of collection

into current and previous years and other charges. Bills collected on or before due

date are considered “current”. One copy is given to the Cashier and second copy is

kept by the Collection Assistant.

Any partial payment is to be credited to arrears first with any remaining balance

credited to the current billing.

Counts collection for the day and compares total amount with that reported in the

Daily Collector’s Report. Turns over the collections and submits first copy the Daily

Collector’s Report to COA and the 2nd copy to the Finance Section for filing.

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COLLECTION

1. The collection of water bill is done at the District Office. Water bills collected at the

district are machine validated.

2. Collection of water bill in the office is scheduled on specific dates during the month.

All cash-accountable employees, such as the Collection Assistant/Tellers and Cashier,

should be covered by an adequate amount of fidelity bonds.

3. All collections of the Collection Assistant/Tellers are turned over to the Cashier daily.

4. Checks of consumers received in payment which are not honored by the bank will be

presented to the consumer for replacement in cash. The Plumber will disconnect the

service connections of the consumers who fail to cash the returned checks. Unless

made good in cash before the end of the grace period, disconnection of service to

the consumer will be made.

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DISBURSEMENT PROCEDURES

OCWD adopts guidelines for the following disbursement activities:

A. PURCHASES / PAYMENT TO SUPPLIERS 1. Procurement Assistant prepares two copies of Purchase Order as soon as

orders are placed. 2. Approval of Purchase Order is made by the General Manager. 3. Forwards to Finance/Accounting Section all supporting documents. 4. Corporate Budget Officer checks if disbursement is within the approved

budget. If yes, prepares Budget Utilization Request-Certificate of Availability of Budget.

5. Division Manager who requested a particular procurement (End User) shall approve the Budget Utilization Request as lawful, valid, proper and legal.

6. Orders are compared with the items received as stated in the Receiving Report, checks the delivery date to determine whether or not the goods were delivered on time.

7. Corporate Account Analyst: 7.1 Computes penalty to be imposed on the supplier, if any. Penalty

imposed on the supplier will not be deducted from the cost of items purchased. Instead, it will be credited to Liquidating Damages.

7.2 Prepares the Disbursement Voucher and Journal Entry Voucher. Records corresponding taxes and Debit/Credit Memo to adjust the Supplier’s Invoice, such as errors in pricing and mathematical computation, after checking the Supplier’s Invoice.

7.3 Forwards the Disbursement and Journal Vouchers to the Internal Control Officer for pre-auditing and certify completeness of supporting documents.

8. Division Manager verifies claim of budget appropriation under his/her direct supervision and certifies fund availability.

9. Senior Corporate Accountant re-checks completeness of all supporting document, certifies availability of cash, reviews accuracy of account distribution and recommends approval for payment and check preparation.

10. All documents are forwarded to the General Manager for approval. The Board of Director may fix the amount of the General Manager’s approving authority.

11. Cashier receives the same set of documents from the last approving official. 12. Based on the Receiving Report, the Purchase Order, and the Supplier’s

Invoice, quantity received and cost of delivered item are posted to Stock Card or Property Card.

13. The following documents are forwarded to the Cashier for check preparation on the payment due date:

Disbursement and Journal Entry Voucher

Receiving Report

Supplier’s Invoice

Purchase Order

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Delivery Receipt

Debit/Credit Memo

Taxpayer’s Certificate

Letter of Confirmation

Tax Clearance Certificate 14. During check preparation, the Cashier:

14.1 Prepares check on due date considering the normal lag time between check preparation and its subsequent release to payee. Such check must be crossed and payable to the payee, not to “cash” or “bearer”.

14.2 Detaches check from the booklet, forwards check together with copies of the check voucher and supporting documents to the General Manager.

14.3 Receives signed check by the authorized signatories, copies of vouchers and supporting documents from the General Manager.

14.4 Compiles the check, vouchers and supporting documents until the check is claimed.

14.5 Stamps “Paid” on all documents to prevent any possible reuse. 15. Corporate Accounts Analyst records the Voucher in the Voucher Register

while Senior Accounting Processor posts it to the General Ledger and Subsidiary Ledger and files them numerically.

16. At the end of the month, foots and crossfoots the Voucher Register. Recapitulates at the bottom of each column the charges to the different accounts. Posts the columnar totals to the General Ledger and recapitulation totals to the corresponding subsidiary ledgers.

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B. TRAVELLING AND PER DIEM Travel expenses of all government personnel regardless of rank and destination shall be in the amount of Eight Hundred Pesos (Php 800.00) per day in accordance with Executive Order No. 298 and shall be apportioned as follows:

a) Fifty percent (50%) for hotel/lodging b) Thirty percent (30%) for meals and c) Twenty percent (20%) for incidental expenses.

OCWD Memorandum Order No. 024-08-15 provides the standard rate of per diem, taxi and tricycle fare in travelling expenses before and after the actual dates of seminar/trainings or official travels are as follows: Ozamiz Dipolog/

Pagadian Cagayan de Oro

Cebu Manila Davao (Plane)

Davao (Land)

Zamboanga City

In-going to (Per Diem)

240.00 320.00 640.00 640.00 800.00 800.00 800.00 800.00

In-going back (Per Diem)

240.00 240.00 240.00 240.00 320.00 320.00

Taxi/Tricycle

30.00 30.00 400.00 400.00 1,000.00 1,000.00 400.00 400.00

1. Admin Division prepares a Travel Order and approved by the General

Manager. The concerned employee shall prepare an Itinerary of Travel duly signed by his/her immediate supervisor and approved by the General Manager.

2. Presents the approved Travel Order and Itinerary of Travel to Finance/Accounting Section.

3. The rules and regulations on the grant and liquidation of cash advances as prescribed under COA Memo Circular shall be observed: 3.1 No cash advance shall be given unless for a legally authorized specific

purpose. 3.2 No Additional cash advances shall be allowed to any official or employee

unless the previous cash advance given to him is first liquidated and accounted for in the books.

3.3 Accountable employee shall liquidate cash advances within 30 days after the return of the official/employee concerned to his official station for local travel.

4. Budget Officer prepares Budget Utilization Request if disbursement is within the approved budget.

5. Corporate Accounts Analyst prepares Disbursement and Journal Entry Voucher and forwards the documents to Internal Control Officer for pre-auditing and verification as to completeness of supporting documents.

6. Senior Corporate Accountant recommends approval for payment and check preparation then forwards it to the General Manager for approval.

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7. General Manager approves transaction then forwards the approved vouchers to Cashier for check preparation.

8. Authorized signatories signs the check then releases the check to claimant. 9. Cashier updates the cash book, Corporate Account Analyst updates the

Voucher Registers while Account Processor updates the General Ledger and respective subsidiaries. Files and keeps document under lock and key.

C. PETTY CASH FUND

Petty cash fund is established for reimbursement of small out-of-pocket expenses incurred in the course of conducting business. Petty cash fund promote efficiency and economy by eliminating the preparation of checks for small amounts. Generally, petty cash transactions will consist of emergency supplies, business related expenses etc. Receipts must be obtained to support the disbursements. It is the duty of the custodian to ensure that the disbursement is appropriate and is an allowable expense. Petty cash fund should not be used for personal use, loans or the payment of rentals or payment to suppliers. The petty cash fund must be in the control of the custodian. Only the custodian should be allowed to access the fund. The cash must be kept in the custodian’s locked safe, drawer, file cabinet or other secured area. The agency established a petty cash fund for a maximum of Php 30,000.00. It is the duty of the custodian to ensure that the disbursement is appropriate and is an allowable expense. All expenditures must be logged on the Petty Cash Voucher as the funds are issued. The recipient of the fund must sign the voucher as the funds are issued. As the custodian disburses the petty cash funds, the following procedures must be followed:

1. All expenditures must have original receipts. Copies of receipts are not allowed. 2. In case vendors / suppliers cannot issue an official receipt, shall sign the

Reimbursement Expense Receipt (RER). 3. Expenditures below Php 1,000.00 shall be approved by the Division Manager of the

concerned division that requested. If the amount is Php 1,001.00 – 3,000.00, approval shall be given by the Division Manager supported with a Request for Quotation (RFQ) or canvass form. However, if the amount is above Php 3,000.00 up to Php 5,000.00, request shall be made by the Division Manager, supported by RFQ subject for approval from the General Manager.

Replenishing the Petty Cash Fund The fund is to be reimbursed when the balance reaches to at least 25% of the fund or as the need arises, whichever comes first. The expenditures logged on the Petty Cash Vouchers are totaled and the cash on hand should equal the total petty cash fund.Petty Cash ReplenishmentReport isprepared and supported by Purchase Requests (P.R.), Petty Cash Voucher, Inspection and Acceptance Report (IAR) and Official Receipts (O.R.).The

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standarddisbursement procedure is followed from voucher preparation down to check issuance.

SERVICE MAINTENANCE PROCEDURES

1. Customer Service Assistant: 1.1 Fills out Service Request Form stating therein the complaints from customers. 1.2 Receives Maintenance Orders prepared by the Meter Readers which need

servicing and / or testing as observed during meter reading. 1.3 Secures approval of prepared Maintenance Orders or Service Request Form from

the Division Manager (Finance and Commercial or Engineering and Construction). 1.4 Records total quantity of requests in the logbook; thereafter forwards it to the

Plumber/Maintenance Team. 2. Maintenance Team/Plumber goes to service location and performs assigned job; fills

out Maintenance Orders/Service Request completely, especially for readings of

meters being removed and/or installed as replacements. Makes notes of any unusual

observations.

3. Served order/requests are submitted to CSA. The Maintenance Orders for water

meters which are dismounted for test purposes should be filled out by the

Instrument Technician for test results before these Maintenance Orders are

forwarded to the Customer Service Clerk.

4. Quantity of Maintenance Orders are then recorded in the logbook and accounts for

the number of Maintenance Orders still unserved.

5. Fieldmen prepare and submit Daily Accomplishment Report to Division Manager

(Finance and Commercial or Engineering and Construction) for recording and

monitoring.

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PROCEDURES IN HANDLING ILLEGAL CONNECTIONS

1. Accepts complaints/reports through phone call by CSA’s, walk-in and tips received by meter readers, operators, Maintenance Team during roving maintenance and office staff on regular office operations.

2. Maintenance Team/Plumber: 2.1 Conduct surveillance/inspection in suspected location to verify the site of illegal

connection. 2.2 Validate if illegal connection is positive. If No, provide inspection report to the

suspected illegal connector. 2.3 If Yes, prepare necessary documents like inspection report, list of violations,

actions taken (such as take pictures as documentary evidence, secure sworn affidavit of witnesses, disconnection of service connection and pull out water meter) and computation of penalties/fees that must be paid and provide a copy of the report to the illegal connector.

2.4 Invite the person to appear in the office for settlement and receipt of payment for actual penalty charges.

2.5 Submits Accomplishment Report to DM. 3. Specific penalties for illegal cases:

3.1 Major Cases: 3.1.1 Tampering of water meter 3.1.2 Inversion of water meter 3.1.3 Stealing of water meter 3.1.4 Intentional burning/destruction of water meter 3.1.5 Unregistered active meter connection

PENALTY: Php 6,000.00 per offense 3.2 Minor Cases:

3.2.1 Illegal re-opening connection 3.2.2 Improper transfer of connection

PENALTY: first offense: Php 2,000.00 Second offense: Php 4,000.00 Third offense: Php 6,000.00

Penalties above are for residential connections only. Commercial establishments violating Districts rules will be charged double of the penalty for the first offenses. Maximum Penalty will be given for the fourth offense and the consumers will be blacklisted and deprived of water service for his/her entire lifetime. The blacklisting extends to his immediate family members residing in the same house with the person having been charged of an illegal connection for the fourth time. Components of Assessment for illegal Connections a. Consumers existing account balance b. Illegally consumed water c. Specific penalty or illegal cases d. 10% of the illegally consumed water e. Cost of damaged materials

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f. Recon/Reinstallation fee g. Investigation fee

4. Return water meter to stock room. 5. Prepare necessary documents for filing a case. 6. Settlement of Illegal cases:

6.1 Illegal Connection shall be settled by the registered owner or his duly representatives;

6.2 He/she must secure assessment from the Customer Service for apprehended cases

6.3 In case of partial settlement of the account, the consumer must pay in full the following charges;

· At least 50% of the account including illegally consumed water · Specific penalty · 10% of the illegally consumed water · Recon/Reinstallation fees · Investigation fee

7. The payment for the balance should be scheduled through a signed promissory note prepared by the Customer Service Assistant.

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SERVICE DISCONNECTION PROCEDURES

There are three reasons for disconnection:

VOLUNTARY DISCONNECTION

1. Customer proceeds to Customer Service personnel and requests for service

disconnection. Only the account holder can make such request.

2. Account is checked whether delinquent or not. If yes, remaining unpaid balance

must be settled first by paying at the Collection Assistant/Teller.

3. After paying, CSA must fill in 1 copy of Request/Maintenance Order Form then

forwards it to the DM-Finance and Commercial or DM-Engineering and Construction

for approval.

4. Copy of Maintenance Order is then sent to the Meter Reader/Disconnection Team

for execution. This should be accomplished within 24 hours from receipt of the

order.

5. After disconnection, Plumber/Disconnection Team prepares and submits Return

Materials Slip to the Water/Sewerage Maintenance Man, as receipt for water meter

removed.

6. Maintenance Order form is returned to CSA/Posting Clerk. Gets from the files the

Meter Reading Cards of the disconnected customers where CSA/Posting Clerk notes

thereon from the Maintenance Orders the last meter readings made and date of

disconnection. Finally, disconnection is posted in the Customer Ledger.

7. Total quantity of accomplished Maintenance Orders is recorded in the logbook.

8. Accomplishment report is prepared and submitted to the DM.

DISCONNECTION FOR DELINQUENT CUSTOMERS

1. Accounts are considered delinquent when balances remain unpaid after the due

date.

2. Disconnection shall be five (5) working days after it becomes due.

3. Posting clerk generates list of accounts due for disconnection and submits to DM-

Finance and Commercial for validation and recommendation.

4. Division Heads forward the recommendation to the General Manager for his

approval.

5. Meter Reader/Disconnection Team is given the approved list of accounts to be

disconnected.

6. After disconnection, Meter Reader/Disconnection Team prepares and submits

Return Materials Slip to the Water/Sewerage Maintenance Man, as receipt for water

meter removed.

7. Disconnection Team returns Maintenance Order form to Posting Clerk. Gets from

the files the Meter Reading Cards of the disconnected customers where CSA/Posting

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Clerk notes thereon from the Maintenance Orders the last meter readings made and

date of closure. Finally, disconnection is posted in the Customer Ledger.

8. Records total quantity of accomplished Maintenance Orders in the logbook.

9. Accomplishment report is prepared and submitted to the DM.

DISCONNECTION FOR ILLEGAL CONNECTION OR TAMPERED WATER METER

Please refer to Procedures in Handling Illegal Connections.

RECONNECTION OF SERVICE CONNECTION

1. Accepts reconnection request from customers through Customer Service Assistant. 2. Establish reason for disconnection of the account. Reasons may include:

DELINQUENCY

1. Settle the delinquent account by paying to the Collection Assistant/Teller the amount due including penalties plus reconnection fee of Php 150.00.

2. Present the Official Receipt to Customer Service Assistant who prepares Reconnection Service Form and submit to DM-Finance and Commercial for approval.

3. DM Heads approves the reconnection order and assigns Meter Reader/Reconnection Team who will conduct the reconnection.

4. Reconnection Team prepare and submit accomplishment report to DM-Finance and Commercial and returns the approved Reconnection Service Form to Posting Clerk.

VOLUNTARY DISCONNECTION

1. Account holder or its representative pays the reconnection fee of Php 150.00 to Collection Assistant/Teller.

2. Official Receipt is presented to Customer Service Assistant who prepares Reconnection Service Form and submits to DM-Finance and Commercial for approval.

3. Division Heads approve the reconnection order and assigns Meter Reader/Reconnection Team who will conduct the reconnection.

4. Reconnection Team prepare and submit accomplishment report to DM-Finance and Commercial and returns the approved Reconnection Service Form to Posting Clerk.

ILLEGAL CONNECTION OR TAMPERED WATER METER

1. Account holder or its representative pays the penalty charges to Collection Assistant/Teller. Refer to Procedures in Handling Illegal Connection for the appropriate fees.

2. Official Receipt is presented to Customer Service Assistant who prepares Reconnection Service Form and submit to DM-Finance and Commercial for approval.

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3. Division Heads approve the reconnection order and assigns Meter Reader/Reconnection Team who will conduct the reconnection.

4. Reconnection Team prepare and submit accomplishment report to DM-Finance and Commercial and returns the approved Reconnection Service Form to Posting Clerk.

APPLICATION FOR CHANGE OF ACCOUNT NAME OF SERVICE CONNECTION

1. Customer proceeds to CSA to request for change of account name. 2. CSA verifies records as to whether or not, the applicant is applying for a change of

account name that is previously closed due to non-payment of water bills. If so, asks customer for the payment of applicable fees.

3. Service Application form and Contract to be provided by the office must be filled out and submitted together with the following documents: 3.1 One (1) pc. recent 2x2 picture/photo 3.2 One (1) photocopy of valid I.D.

4. CSA personnel records chronologically service application in logbook and files written authority.

5. Service applicant pays for the required Transfer of Responsibility fee in the amount of Php 200.00 to the Collection Assistant:

6. After paying the fee, CSA notes down details of payment and forwards copies of the Service Application and Contract to the DM – Finance and Commercial for his approval.

7. Service connection is recorded under a new account name and a Meter Reading Card is filled out for the new account name.

8. Service Application and Contract is forwarded to the Posting Clerk. 9. Service Connection Record and Service Connection Card are filed separately by

location of the service connection. 10. Same account number shall be assigned but under new account name. 11. Master List of the Service Connection is updated by recording the details of the new

connection by the Posting Clerk. 12. Contract should be signed by both the General Manager and applicant and files

notarized copies of the contract.

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FLOWCHART OF THE PROCEDURES FOR THE APPLICATION FOR CHANGE OF

ACCOUNT NAME OF SERVICE CONNECTION

START

GO TO

CUSTOMER/ CUSTOMER SERVICE TO ASK FILL-UP THE PROVIDED APPLICANT FOR LIST OF REQUIREMENTS AND APPLICATION FORM PROCEDURE FOR APPLICATION

PROCEED

TO

GO BACK TO

CUSTOMER SERVICE TELLER

POSTING CLERK WILL TO PRESENT THE O.R. AND TO PAY THE UPDATE THE CUSTOMER’S SUBMIT REQUIREMENTS NECESSARY FEE INFORMATION

END

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PREPARATION OF TRIAL BALANCE DETAILED PROCEDURES

1. Receives and posts daily the following:

Source Summaries/ Person Received Documents From Where Posted Daily Billing Report Billing & Posting Clerk Billing Register or Billing & Collection Clerk Cashier’s Collection Billing & Collection Clerk Cash Receipts Summary or Cashier Register Check Voucher General Manager/ Voucher Register (Unpaid) Cashier Check Voucher General Manager/ Check Register (Paid) Cashier Store Requisition/ General Manager/ Materials and Return Slip Storekeeper Supplies Issue Journal

2. At the end of each month, after ensuring that all documents have been received and

posted, total, balances, recapitulates sundry columns and rules the columns in each register. File all documents.

3. Post column total in each register to the general / subsidiary ledgers. 4. After accounting for all journal vouchers, post journal voucher transactions to the

general / subsidiary ledgers. 5. Foots ledger and extracts balances for net monthly transactions and year to date

figures. Investigates extraordinary balances (such as assets acount having a credit balance).

6. Posts the monthly and year to date balances in the general ledger to the trial balance.

7. Balances trial balance.

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PREPARATION OF MONTHLY FINANCIAL REPORTS DETAILED PROCEDURES

1. Accountant extends figure from the trial balance to the Statement of Income and Balance Sheet columns. Ensures the proper extension of account balances to their corresponding statement columns.

2. Prepares the Cash Flow Statement using the following: Cash Receipts Register Check Register Cash Flow Statement of last month

3. Reconciles ending balance in the Cash Position Report of the last day of the month with

the cash in bank figures in the Balance Sheet. 4. Prepares Monthly Data Sheet. Basic Financial Reports and Monthly Data Sheet

are prepared monthly. Copies of which are submitted to the Board of Directors and LWUA.

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PRODUCTION AND WATER QUALITY Responsibilities of a water utility includes:

1. ensure purity of potable water, 2. reliability of water service 24/7 and especially during emergencies 3. ability to pay water costs 4. establishment of expansion projects and other long-term plans.

This Division is responsible for the pumping operations and water distributions and monitors the water quality. Responsibility of Division Head includes planning, supervision, coordinating and implementing various programs to ensure compliance with Philippine Water Resources Board’s Implementing Rules and Regulations.

WATER TREATMENT OCWD has currently five (5) pumping stations from deep well and one (1) pumping station from surface water. Water sources are subject to contamination and require appropriate treatment to remove disease-causing agents. Standards for water quality are set by the Philippine National Standards for Drinking Water (PNSDW) and usually include minimum and maximum concentrations of contaminants, depending on the intended purpose of water. Treatment for drinking water production involves the removal of contaminants from raw water to produce water that is pure enough for human consumption without any short term or long term risk of any adverse health effect. Substances that are removed during the process of drinking water treatment include suspended solids, bacteria, algae, viruses, fungi and minerals such as iron and manganese.

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NRW REDUCTION Billed Water – consumption measured in cubic meter through consumers’ water meter and billed for revenue collection. Unbilled Accounted Water – known usage of water but are not billed for revenue purposes. Volume could be measured, estimated or simply ignored. Examples include pumping station by-pass flushing, reservoir and tank overflows, fire hydrant and blow-off flushing, construction and installation wastage, fire fighting use, relief and donation supply, un-metered parks and garden use etc. Unaccounted Water – water physically lost and/or used with volume practically unquantifiable for billing purposes. Common examples include leaks in reservoir and tanks, leaks in transmission and distribution, leaks in system appurtenances, leaks in service lines, consumer meter under-registration, defective meters (under-billing), non-metered flat-rate billing, meter tampering, meter by-passing, illegal connection, unauthorized withdrawal etc. Non-Revenue Water – sum of unbilled accounted water and unaccounted water. What is unaccounted-for-water?

Non-Revenue Water Stolen Water Unregistered Water Water Loss

-Known losses -Unknown losses

Known losses includes:

Flushing Washing and cleaning of reservoir Fire fighting Public faucet Overflow reservoir Valve and hydrant exercise Service installation Minor/Major repair Pump testing Hydrostatic testing

Causes of Water meter technical losses:

Under registration of water meter due to age Under registration of water meter due to low pressure Under registration of water meter due to mismatched size

Possible causes of Non-Revenue Water:

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Illegal connection By passing around the water meter (jumper) Dripping method Flat rate connection Meter Tampering Inaccuracy of water meters Leakages and underground leaks Over estimate of production Overflowing of reservoir Dishonesty of water meter reader

NON-REVENUE WATER (NRW) COMPUTATION NRW = Production – Water Billed Consumption Water Billed = Metered + Flat Rate % NRW =NRW X 100 OR % NRW = Production – Water Billed X 100% Production Production Ways to reduce Non-RevenueWater

PROPER PRODUCTION REPORTING AND MONITORING

Provision of flow measuring devices

Production measurement and instrumentation

Flow meter testing and calibration CUSTOMER METER PERFORMANCE EVALUATION

Review of customer consumption pattern

Proper water meter installation

Water meter repair testing and calibration

Meter all consumers ACCOUNT WATER USE FOR SYSTEM MAINTENANCE

Testing of pumps

Flushing lines and dead ends

Repair all leaks and leakages

Promote Water Conservation

Promote Preventive Maintenance

Water Source Measurement

Technical Staff Training

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PUMPING STATION PREVENTIVE MAINTENANCE ACTIVITIES

ACTIVITY DURATION

Reservoir testing, cleaning/disinfecting Twice a year

Leak detection repair Daily

Pressure survey Daily

Flushing Every quarter

Valves and hydrants testing and repair Every quarter

Physical/Chemical testing Twice a year

Bacti-testing Twice a month

Chlorine residual testing Daily

Meter testing, repair & calibration Once every three years

Repainting of Pumping Station Facilities Once every three years

Housekeeping of Pumping Station Daily

Tree Planting Once a year

Cleaning of Motor Control Daily

Re-tightening/Checking of all loose connection in motor control

Daily

Treatment facilities cleaning, repairing and reconditioning

Every quarter

Chlorine Feeding and Dosaging Daily

Installing Safety signs within the Pumping Station Premises

Daily

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NRW PREVENTIVE MAINTENANCE PROGRAM ACTIVITIES

ACTIVITY DURATION

Production well testing/Production Flow Measurement

Hourly

Pump Efficiency Test Not Applicable

Reservoir Testing Once a year

Leak Detection / Repair Daily

Meter Testing Once a year

Meter Repair As requested

Meter Calibration As needed

Purchase Pipe Locator & Leak Detector Not Applicable

Water Meter Repainting for Color Coding Yearly

Service Connection Inspection and Repair As requested

Water Meter relocation As requested

Water Meter replacement Every five years

Water Meter re-sealing Not applicable

Meter Record updating Monthly

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SAMPLE FORMS AND REPORTS

OROQUIETA CITY WATER DISTRICT BALANCE SHEET

AS OF _________________

Assets and Other Debits Utility Plant Amount % of Total Utility Plant in Service Less: Accumulated Depreciation- Utility Plant in Service Construction Work in – Progress Net Utility plant Investment and Fund Account Investments Sinking Funds Total Current Assets and other Debits Cash on hand Cash in bank Special Deposits Working Fund Accounts Receivable – Customer Advances to Officers and Employees Accounts Receivables – Others Allowance for Bad Debts – Credit Inventories Other Current Assets Total Deferred Charges Deferred Debits

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Total Total Assets and other Debits Liabilities and Other Credits Capital Amount % of Total Capital Contribution – Government Other Paid – In Capital Retained Earnings Net Income (loss) for the period Long- Term Debts Loans Payable Other long- Term Debts Total Current and Accrued Liabilities Voucher Payable GSIS/SSS Accounts Payable Customers Deposits Interest Payable Withholding Taxes Payable Other Current and Accrued Liabilities Total Deferred Charges Deferred Credits Total Total Liabilities and Other credits

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OROQUIETA CITY WATER DISTRICT INCOME STATEMENT

FOR THE PERIOD ENDING _______

------------------------------------------------------------------------------------------------------------------------------ CURRENT MONTH YEAR – TO – DATE ------------------------------------------------- ----------------------------------------------------- ACTUAL : BUDGET : OVER/(UNDER) ACTUAL : BUDGET : OVER/(UNDER) ------------------------------------------------- ----------------------------------------------------- Operating Revenues : Water Sales: Metered Sales – General Customers Unmetered Sales – General Customers Others: Penalty Charge Miscellaneous Service Revenues ------------ ------------ ------------------ --------------- ------------------ ------------------------ Total Operation Revenues ------------ ------------ ----------------- --------------- ----------------- ----------------------- Less : Operation Expense Fuel and Power Purchased for Pumping Chemicals and Filtering Materials General Salaries Employees Pension &Benefits GSIS/SSS Premium and State Insurance Medicare Expenses Professional Expenses Traveling Expenses Representation and Entertainment Insurance, Taxes and Licenses Office Supplies Expenses Communications Interest Expenses Training Expenses Directors Fees and Remunerations Fuel, Oil,, and Lubricants Rents Uncollectible Accounts -------------- ------------------ --------------------- --------------------- ------------------- ------------------------ Total Operation Expenses --------------- ------------------ -------------------- --------------------- ------------------ ------------------------

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CURRENT MONTH YEAR TO DATE --------------------------------------------- -------------------------------------------- ACTUAL BUDGET: OVER(UNDER) ACTUAL BUDGET: OVER(UNDER) --------------------------------------------- -------------------------------------------- Maintenance Expenses Maintenance of Source Supply Maintenance of Pumping Equipment Maintenance of Transmission and Distribution Maintenance of Water Treatment Plant Maintenance of General Plant ------------ ------------ ------------ ------------ ------------ ----------- Total Maintenance Expenses ------------ ------------ ------------ ------------ ------------ ----------- Depreciation ------------ ------------ ------------- ------------ ------------ ----------- Total Operations Expenses ------------ ------------ ------------- ------------ ------------ ----------- Net Income from Operation ------------ ------------- ------------- ------------ ------------ ---------- Add: Other Income Interest Revenue Miscellaneous Non-operating Revenue ------------ ----------- ------------ ------------- ----------- ----------- Total Other Income ------------ ------------ ------------ -------------- ----------- ---------- Total ------------ ------------ ------------ --------------- ----------- --------- Less Other Expenses Interest ion Long Terms Debts Miscellaneous Non-operating Revenue ------------ ------------- ------------ ---------------- ------------ -------- Total Other Income ------------ ------------- ------------ ---------------- ------------ -------- NET INCOME (LOSS) ======= ======== ======== ========== ======= ===== Prepared by : Certified Correct: Approved by : ___________________________ __________________________ _______________________ Accountant DM- Finance/ Commercial General Manager

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OROQUIETA CITY WATER DISTRICT CASH FLOW STATEMENT

FOR THE PERIOD ENDED _________________

CURRENT YEAR MONTH TO DATE

Receipts: Collection of Water Bill Collection of Other Water Revenues Customer Deposits Refund of Employees Advances Proceeds of Long term Loans Others (Specify):

___________ __________ Total Receipts

___________ __________ Disbursements: Payroll Fuel / Power for Pumping Chemicals Other Operation&Maint. Expenses Debt Service Other (Specify):

__________ __________ Total Disbursements

__________ _________

Net Receipts (Disbursements) Cash Balance (Beginning)

--------------- -------------- Cash Balance (End) ========= ========

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OROQUIETA CITY WATER DISTRICT

BILLING ADJUSTMENT

Name ______________________________ Date ________________________

Address_____________________________ Type________________________

Account No.__________________________ Meter_______________________

Billing Month_________________________ Due Date____________________

Period Covered________________________

Present Reading____ Previous Reading_____ Usage____ Amount(Php)____________

ADJUSTED: Water Usage (cu.m)_________________ Amount(Php)____________

REASON ______________________________________________________________

_______________________________________________________________________

_______________________________________________________________________

Meter Reader:

____________________________

Inspected by: Recommending Approval:

____________________________ __________________________

ELIZER T. BUGAS, MBA

DM- Finance & Commercial

Adjusted by:

____________________________ Approved by:

__________________________

Concessionaire: BLESS BOYLE M. QUIMNO, MPA

General Manager

____________________________

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Filing Date:

Applicant's Name: Sex (F/M): Age:

Complete Address:

Neighbor/Landmark: Civil Status:

Birth date: Birth place: Contact # :

Occupation: Employer/Employees Address:

Spouse's Name: Occupation:

Father's Name: Address:

Mother's Name: Address:

Type of Residence (Rented/Owned): House/Lot Owner:

Public/Private Land:

Monthly Income: Signature:

For OCWD Personnel:

Account Number:

Meter Brand/Number:

Reclassification:

Initial Reading:

OROQUIETA CITY WATER DISTRICT

1x1 or 2x2

picture

OCTC, Canubay, Oroquieta City

Tel./ Fax# (088) 564-0705

CONSUMER'S PERSONAL PROFILE

Date Installed:

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CONSUMER: Date :

SERVICE ADDRESS :

ACCT. NUMBER :

Request received by : Assigned to : Approved by :

Date : Date : Date :

Action Completed :

Date of Disconnection :

Reconnection Fee:

Balance / arrears : Inspection Fee:

Other ( Specify ) :

Action Taken :

Requested by :

Signature Over Printed Name

OROQUIETA CITY WATER DISRTRICT

OROQUIETA CITYRECONNECTION

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CONSUMER: Date:

SERVICE ADDRESS: ACCT.NO.:

ACCT. NO.

Request received by: Assigned to: Approved by:

Date: Date: Date:

Action Completed:

( )No Water ( ) Meter Leak ( ) Reconnection

( ) Dirty Water ( ) Meter Test ( ) Disconnection

( ) Low Pressure ( ) High Pressure ( ) Transfer Meter

( ) Taste Or Odor ( ) Meter Stuck up ( ) Changed Tapping

( ) Change Meter ( ) Re-read / Reading ( ) High Consumption

Other (Specify)

Action Taken :

Requested by:

Signature Over Printed Name

OROQUIETA CITY WATER DISTRICT

OROQUIETA CITY

SERVICE REQUEST

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Division Responsibility Center Code RIS No.

Office Date

Stock No. Unit Quantity Quantity Remarks

Purpose:

REQUESTED BY: APPROVED BY: ISSUED BY: RECEIVED BY:

Signature

Printed Name

Designation

Date

REQUISITION AND ISSUE SLIP

OROQUIETA CITY WATER DISTRICT

R E Q U I S I T I O N ISSUANCE

DESCRIPTION

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DATE: TRIP TICKET NO:

DRIVER: VEHICLE PLATE NO:

DEPARTURE TIME: ESTIMATED ARRIVAL:

DESTINATION/PURPOSE:

AUTHORIZED PASSENGER/S: 1 5

2 6

3 7

4 8

SPEEDOMETER/ODOMETER READING:

Beginning:

Ending:

No. of (Gasoline/Diesel)

WE HEREBY CERTIFY, THAT THE VEHICLE IS USE ON OFFICIAL BUSINESS AS STARTED.

REQUESTED BY: AUTHORIZED BY: APPROVED BY:

OROQUIETA CITY WATER DISTRICT

Oroquieta City

VEHICLE TRIP TICKET

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Division Responsilbility Center Code RMS No.

Office Date

Stock No. Unit Quantity Quantity

Reason:

RECEIVED BY:

Signature

Printed Name

Designation

Date

RETURNED BY:

RETURNED MATERIAL SLIP

OROQUIETA CITY WATER DISTRICT

R E T U R N E D RECEIVED

DESCRIPTION Remarks

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OROQUIETA CITY WATER DISTRICT

OROQUIETA CITY

WATER METER RECEIPT

To Whom It May Concern:

I HEREBY CERTIFY that water service connection located at_____________________

Street on this _______ day of ______________, 20 __ with a water meter, bearing Serial No.

______________ MAKE _______________ by the persons of OROQUIETA CITY WATER

DISTRICT, Poblacion 1 ,Oroquieta City and that the receipt of the Name is hereby acknowledge.

I HEREBY AGREE that the water meter installed is located in an accessible place along the

road and that said water meter installed therein is complete with accessories and sealed, and in good

running condition.

HEREBY CERTIFY further that I am responsible for the damage and lost of the said

watermeter in accordance with the rules & regulation of the District Done this_____________day of______________,20__ at Poblacion1 ,Oroquieta City

__________________________ Address:________________________

Name & Signature of consumer Water______________by:__________

Account Number:_________________

Installed by:_____________________

Initial Reading:_________

REMARKS: _____________________________________________________________

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Republic of the Philippines

OROQUIETA CITY WATER DISTRICT

Oroquieta City

City of Good Life

DAILY ACCOMPLISHMENT REPORT

Name: __________________________________ Date: _________________________________ Position: ________________________________

CONCESSIONAIRE/ AREA

PARTICULAR

REMARKS

TARGET ACCOMPLISHED

Submitted by: ___________________________________ Approved by: __________________________ LEADMAN ________________________________ Cja6122010 ENGR. CHRISTOPHER J. AGUA Operation – D.M.

DELIVERABLES

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Appendix 36

JOURNAL ENTRY VOUCHER

OROQUIETA CITY WATER DISTRICT JEV No.:

Oroquieta City

Entity Name :

Date :

Fund Cluster :

Responsibility

Center ACCOUNTING ENTRIES

Accounts UACS Object Code

Amount

Debit Credit

P

P

Explanation:

Prepared by:

Certified Correct:

_____________________________ _____________________________

Corporate Accounts Analyst Senior Corporate Accountant A

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MDS Check Co mmerc ia l Check ADA Others (P leas e s pec ify)

_________________

A.

B. Accounting Entry:

C. Certified: D.

Cash available

Subject to Authority to Debit Account (when applicable)

Supporting documents complete and amount claimed proper

E. Receipt of Payment JEV No.

DateSignature :

Date : Printed Name:

Official Receipt No. & Date/Other Documents

Check/

ADA No. :

Date : Bank Name & Account Number:

Agency Head/Authorized Representative

Date Date

Printed Name Printed Name

Position PositionHead, Accounting Unit/Authorized Representative

Approved for Payment

Signature

Signature

Certified: Expenses/Cash Advance necessary, lawful and incurred under my direct supervision.

Division Manager

Date:

Account Title UACS Code Debit Credit

Amount Due

Address

ParticularsRespons ib ility

Center

MFO

/P APAmount

PayeeTIN/Employee No.: ORS/BURS No.:

DISBURSEMENT VOUCHERDV No. :

M o de o f

P a ym e nt

Republic of the Philippines Fund Cluster :

OROQUIETA CITY WATER DISTRICT

OR OQUIETA C ITY, M IS A M IS OC C ID EN TA L Date:

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Appendix 60

Agency

Place of Storage OROQUIETA CITY WATER DISTRICT Date

ITEMS FOR DISPOSAL

ITEM QTY. UNITO.R. No. Amount

Certified Correct: Disposal Approved:

REX L. OMPOC ENGR. C.J. AGUA

Property Officer DM - Operation & Engrng.

I hereby certify that the property enumerated above was disposed of as follows:

Item __________ Destroyed

Item __________ Sold at private sale

Item __________ Sold at public auction

Item __________ Transferred without cost to ________

Property Inspector: (Name & Signature)

AO 6/15/02

WASTE MATERIALS REPORTOROQUIETA CITY WATER DISTRICT

DESCRIPTION RECORD OF SALES

TOTAL

CERTIFICATE OF INSPECTION

Witness to disposition:

Clark Michael A. Bation ENGR. C. J. AGUA

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Supplier: IAR No.

PO No.: Date: SI/DR/OR No: Date:

Requisitioning Division:

Stock No. Unit Qty Unit Cost Amount

Inspected, verified and found in order Complete

as to quantity and specifications

Partial

Date Received:

CHRISTOPHER J. AGUA CLARK MICHAEL A. BATION

INSPECTION AND ACCEPTANCE REPORT

OROQUIETA CITY WATER DISTRICT

Agency

Inspection Committee Property Officer

x x x n o t h i n g f o l l o w s x x x

Date Inspected:

PRODUCTION AND WATER QUALITY

Description

TOTAL

INSPECTION ACCEPTANCE

Q1Q

1Q

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CHART OF ACCOUNTS

1 ASSETS

1 ASSETS 01 Cash and Cash Equivalents 01 Cash on Hand

Account Title Cash Collecting Officers Account Number 10101010 Normal Balance Debit Description This account is used to recognize the amount of collections with the

Collecting Officers, Cashiers, and Postmasters for remittance to the Treasurer of the Philippines (TOP)/deposit to Authorized Government Depository Banks (AGDBs). Credit this account for remittance to the TOP/deposit to AGDBs and/or incurrence of cash shortage by the collecting officer.

Account Title Petty Cash Account Number 10101020 Normal Balance Debit Description This account is used to recognize the amount granted to duly designated

Petty Cash Custodian for payment of authorized petty or miscellaneous

expenses which cannot be conveniently paid through checks. Credit this

account every time there is a change of Petty Cash Custodian for refund and

liquidation of cash advance.

Account Title Cash in Bank-Local Currency, Current Account Account Number 10102020 Normal Balance Debit Description This account is used to recognize cash in local currency in a current account

with AGDB, which is used to recognize deposits/withdrawals including

credit/debit advices/memoranda received from AGDBs.

Account Title Cash in Bank-Local Currency, Savings Account Account Number 10102030 Normal Balance Debit Description This account is used to recognize cash in local currency in a savings account

with AGDBs, including high yield savings account, which is used to recognize

deposits/withdrawals including credit/debit advices/memoranda received

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from AGDBs. This includes combo account (CA/SA account with automatic

fund transfer feature).

07 Sinking Fund

Account Title Sinking Fund Account Number 10207010 Normal Balance Debit Description This account is used to recognize the amount set aside on a regular basis to

pay off at maturity the long-term debt such as bonds, with maturities of

three years or more. Credit this account for payment of bond interest

expenses and principal.

99 Other Investments

Account Title Other Investments Account Number 10299990 Normal Balance Debit Description This account is used to recognize the amount of other investments which

cannot be classified under any of the specific investment accounts. Credit

this account upon de-recognition, transfer and write-off.

03 Receivables

01 Loans and Receivable Accounts

Account Title Accounts Receivable Account Number 10301010 Normal Balance Debit Description This account is used to recognize the amount due from the customers

arising from regular trade and business transactions. Credit this account

upon collection of receivables, transfers and write-off.

Account Title Allowance for Impairment-Accounts Receivable Account Number 10301011 Normal Balance Credit

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Description This account is credited upon recognition of impairment which may arise

from non-collection. Debit this account upon collection of receivables,

transfers, reversal of impairment or write-off.

Account Title Loans Receivable-Local Government Units Account Number 10301040 Normal Balance Debit Description This account is used to recognize amounts of credit extended to local

government units covered by loan agreements. Credit this account upon

receipt of loan repayments, transfers and write-off.

Account Title Allowance for Impairment-Loans Receivable-Local Government Units Account Number 10301041 Normal Balance Credit Description This account is credited upon set-up of provision for losses which may arise

from the non-collection of loans receivable from local government units.

Debit this account upon receipt of loan repayments, transfers, reversal of

impairment, or write-off.

Account Title Interest Receivable Account Number 10301050 Normal Balance Debit Description This account is used to recognize amounts of accrued interests on advances,

investments, and loans and receivables. Credit this account upon receipt of

interests, transfers or write-off.

Account Title Allowance for Impairment-Interest Receivable Account Number 10301051 Normal Balance Credit Description This account is credited upon set-up of provisions for losses which may arise

from the non-collection of interest receivable. Debit this account upon

receipt of interests, transfers, reversal of impairment or write-off.

Account Title Loans Receivable-Other Government Corporations Account Number 10301070 Normal Balance Debit Description This account is used to recognize credits/loans in foreign or local currency

extended by a government corporation to other government corporations

covered by loan agreements. Credit this account for receipt of loan

repayments, transfers or write-off loans to other government corporations.

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Account Title Allowance for Impairment-Loans Receivable-Other Government Corporations

Account Number 10301071 Normal Balance Credit Description This account is credited upon set-up of provision for losses which may arise

from the non-collection of loans receivable from other government

corporations. Debit this account upon receipt of loan repayments, transfers,

reversal of impairment or write-off.

03 Inter-Agency Receivables

Account Title Due from National Government Agencies

Account Number 10303010

Normal Balance Debit

Description This account is used to recognize advances for purchase of goods/ services

as authorized by law, fund transfers to the National Government Agencies

(NGAs) for implementation of projects and other receivables from NGAs.

Credit this account upon receipt of goods/services, and liquidation of fund

transfers/receivables.

Account Title Due from Local Government Units

Account Number 10303030

Normal Balance Debit

Description This account is used to recognize amount of advances for purchase of

good/services as authorized by law, fund transfers to the Local Government

Units (LGUs) for implementation of projects, share from LGUs income and

other receivables. Credit this account for receipt of goods/services,

liquidation of fund transfers and receipt of share/payment for other

receivables.

Account Title Due from Government Corporations

Account Number 10303050

Normal Balance Debit

Description This account is used to recognize receivables from other government

corporations pertaining to fund transfers and advances for implementation

of projects; and other inter-agency transactions subject to liquidation; and

other statutory contributions due from government corporations. Credit

this account upon receipt of goods/services, liquidation of fund

transfers/receivables, and receipt of payment for statutory contributions

due from government corporations and other receivables.

04 Intra-Agency Receivables

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Account Title Due from Other Funds

Account Number 10304050

Normal Balance Debit

Description This account is used to recognize the amount of receivables of

regional/branch/field offices from their central/home/head office. Credit

this account for payment/liquidation of receivable.

05 Other Receivables

Account Title Receivables-Disallowances/Charges

Account Number 10305010

Normal Balance Debit

Description This account is used to recognize the amount of disallowances/charges in

audit due from public/private individuals/entities which have become final

and executory. Credit this account for settlement of disallowances/charges.

Account Title Due from Officers and Employees

Account Number 10305020

Normal Balance Debit

Description This account is used to recognize amount of claims from entity’s officers and

employees for overpayment (not covered by ND), cash shortage, loss of

assets and other bills issued by the entity and losses in excess of allowable

variance between books and volumetric count of merchandise inventory.

Credit this account for collection of receivables, write-off and approved

relief from property accountability.

Account Title Other Receivables

Account Number 10305990

Normal Balance Debit

Description This account is used to recognize amount due from debtors and other

entities not falling under any of the specific receivable account. Credit this

account for payment/liquidation of receivables.

Account Title Allowance for Impairment-Other Receivables

Account Number 10305991

Normal Balance Credit

Description This account is credited to reduce the cost/amortized cost/fair value of

other receivables due to impairment. Debit this account upon receipt of

other receivables, transfers, reversal of impairment loss, and write-off.

Account Title Construction Materials for Distribution

Account Number 10402080

Normal Balance Debit

Description This account is used to recognize the cost of construction materials for

distribution. Credit this account for issuance to end-users or transfers.

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Account Title Property and Equipment for Distribution

Account Number 10402090

Normal Balance Debit

Description This account is used to recognize the cost of property and equipment

purchased/received for distribution. Credit this account for issuance to end-

users and transfers.

Account Title Other Supplies and Materials for Distribution

Account Number 10402990

Normal Balance Debit

Description This account is used to recognize the cost of purchased/acquired inventories

not falling under any of the specific inventory accounts held for distribution.

Credit this account for issuance to end-users or transfers.

04 Inventory Held for Consumption

Account Title Office Supplies Inventory

Account Number 10404010

Normal Balance Debit

Description This account is used to recognize the cost or value of purchased/acquired

office supplies such as bond papers, inks, and small tangible items like staple

wire removers, punchers, staplers and other similar items for government

operations. Credit this account for issuance to end-users, transfers, loss or

other disposal.

Account Title Allowance for Impairment-Office Supplies Inventory

Account Number 10404011

Normal Balance Credit

Description This account is credited for any subsequent write-down of office supplies

inventory due to fortuitous event. Debit this account upon disposal,

derecognition of the inventory for distribution or reversal of impairment

loss.

Account Title Accountable Forms, Plates and Stickers Inventory

Account Number 10404020

Normal Balance Debit

Description This account is used to recognize cost of accountable forms, with or without

money value, acquired for government operations. Credit this account for

issuance to end-users, transfers, loss or other disposal.

Account Title Non-Accountable Forms Inventory

Account Number 10404030

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Normal Balance Debit

Description This account is used to recognize the cost of non-accountable forms such as

pre-printed application forms, tax returns forms, accounting forms and the

like. Credit this account for issuance to end-users, transfers, loss or other

disposal.

Account Title Allowance for Impairment-Non-Accountable Forms Inventory

Account Number 10404031

Normal Balance Credit

Description This account is credited for any subsequent write-down of Non-Accountable

Forms Inventory due to fortuitous event. Debit this account upon disposal,

derecognition of the inventory for distribution or reversal of impairment

loss.

Account Title Medical, Dental and Laboratory Supplies Inventory

Account Number 10404070

Normal Balance Debit

Description This account is used to recognize the cost of medical, dental and laboratory

supplies purchased/received for government operations. Credit this account

for issuance to end-users, transfers, loss or other disposal.

Account Title Allowance for Impairment-Medical, Dental and Laboratory Supplies

Inventory

Account Number 10404071

Normal Balance Credit

Description This account is credited for any subsequent write-down of Medical, Dental

and Laboratory Supplies Inventory due to fortuitous event. Debit this

account upon disposal, derecognition of the inventory for distribution or

reversal of impairment loss.

Account Title Fuel, Oil and Lubricants Inventory

Account Number 10404080

Normal Balance Debit

Description This account is used to recognize the cost of fuel and oil in government

depots, lubricants and other oil products for use in government vehicles and

other equipment in connection with government operations/projects. This

also includes the cost or fair value of refined/processed fuel utilized in

running power plants. Credit this account for issuance to end-users,

transfers, loss or other disposal.

Account Title Allowance for Impairment-Fuel, Oil and Lubricants Inventory

Account Number 10404081

Normal Balance Credit

Description This account is credited for any subsequent write-down of Fuel, Oil and

Lubricants Inventory due to fortuitous event. Debit this account upon

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disposal, derecognition of the inventory for distribution or reversal of

impairment loss.

Account Title Chemical and Filtering Supplies Inventory

Account Number 10404120

Normal Balance Debit

Description This account is used to recognize cost of chemical, water treatment, filtering

supplies and the like used in government operations. Credit this account for

issuance to end-users, transfers, loss or other disposal.

Account Title Allowance for Impairment-Chemical and Filtering Supplies Inventory

Account Number 10404121

Normal Balance Credit

Description This account is credited for any subsequent write-down of Chemical and

Filtering Supplies Inventory due to fortuitous event. Debit this account upon

disposal, derecognition of the inventory for distribution or reversal of

impairment loss.

Account Title Construction Materials Inventory

Account Number 10404130

Normal Balance Debit

Description This account is used to recognize cost of construction materials

purchased/acquired for stock and later issuance for the construction,

fabrication, repair and rehabilitation of government facilities undertaken by

administration. Credit this account for issuance to projects, transfers, loss

or other disposal.

Account Title Allowance for Impairment-Construction Materials Inventory

Account Number 10404131

Normal Balance Credit

Description This account is credited for any subsequent write-down of Construction

Materials Inventory due to fortuitous event. Debit this account upon

disposal, derecognition of the inventory for distribution or reversal of

impairment loss.

Account Title Information Materials Inventory

Account Number 10404160

Normal Balance Debit

Description This account is used to recognize supplies, e.g. flyers, leaflets, brochures and

the like, intended for information dissemination. Credit this account for

issuance, transfers or other disposal.

Account Title Allowance for Impairment-Information Materials Inventory

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Account Number 10404161

Normal Balance Credit

Description This account is credited for any subsequent write-down of Information

Materials Inventory due to fortuitous event. Debit this account upon

disposal, derecognition of the inventory for distribution or reversal of

impairment loss.

Account Title Other Supplies and Materials Inventory

Account Number 10404990

Normal Balance Debit

Description This account is used to recognize the cost of purchased/acquired supplies

and materials not falling under any of the specific inventory accounts held

for consumption. Credit this account for issuance, transfers, loss or other

disposal.

Account Title Allowance for Impairment-Other Supplies and Materials Inventory

Account Number 10404991

Normal Balance Credit

Description This account is credited for any subsequent write-down of Other Supplies

and Materials Inventory due to Fortuitous event. Debit this account upon

disposal, derecognition of the inventory for distribution or reversal of

impairment loss.

05 Semi-Expendable Machinery and Equipment

Account Title Semi-Expendable Machinery

Account Number 10405010

Normal Balance Debit

Description This account is used to recognize the cost/fair value of the

purchased/acquired machinery costing less than P15,000. Credit this

account for issues, transfers, loss or other modes of disposal.

Account Title Semi-Expendable Office Equipment

Account Number 10405020

Normal Balance Debit

Description This account is used to recognize the cost/fair value of the

purchased/acquired office equipment costing less than P15,000 for the use

in government operations. Credit this account for issues, transfers, losses or

other modes of disposal.

Account Title Semi-Expendable Information and Communication Technology Equipment

Account Number 10405030

Normal Balance Debit

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Description This account is used to recognize the cost/fair value of the

purchased/acquired information and communications technology

equipment, which includes laptops, printers, scanners, and the like, costing

less than P15,000 for the use in government operations. Credit this account

for issuance, transfers, loss or other disposal.

Account Title Semi-Expendable Communication Equipment

Account Number 10405070

Normal Balance Debit

Description This account is used to recognize the cost/fair value of the

purchased/acquired communication equipment costing less than P15,000

for the use in government operations. Credit this account for issuance,

transfers, loss or other disposal.

Account Title Semi-Expendable Printing Equipment

Account Number 10405110

Normal Balance Debit

Description This account is used to recognize the cost/fair value of the

purchased/acquired printing equipment costing less than P15,000 for the

use in government printing needs. Credit this account for issuance,

transfers, loss or other disposal.

Account Title Semi-Expendable Sports Equipment

Account Number 10405120

Normal Balance Debit

Description This account is used to recognize the cost/fair value of the

purchased/acquired sports equipment costing less than P15,000 for the use

in the government’s promotion of sports, such as: treadmills, stationery

bikes, weights, gymnastic facilities, basketball goals and the like. Credit this

account for issuance, transfers, loss or other disposal.

Account Title Semi-Expendable Technical and Scientific Equipment

Account Number 10405130

Normal Balance Debit

Description This account is used to recognize the cost/fair value of the

purchased/acquired technical and scientific equipment costing less than

P15,000 for the use in government operations. Credit this account for

issuance, transfers, loss or other disposal.

Accout Title Semi-Expendable Construction and Heavy Equipment

Account Number 10405140

Normal Balance Debit

Description This account is used to recognize cost/fair value of the purchased/acquired

construction and heavy equipment for use in government operations costing

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less than P15,000 for the use in government operations. Credit this account

for issuance, transfers, loss or other disposal.

Account Title Semi-Expendable Other Machinery and Equipment

Account Number 10405190

Normal Balance Debit

Description This account is used to recognize the cost/fair value of the

purchased/acquired machinery and equipment costing less than P15,000,

not otherwise classified under the specific semi-expendable machinery and

equipment accounts. Credit this account for issuance, transfers, loss or

other disposal.

06 Semi-Expendable Furniture, Fixtures and Books

Account Titles Semi-Expendable Furniture and Fixtures

Account Number 10406010

Normal Balance Debit

Description This account is used to recognize he cost/fair value of the

purchased/acquired furniture and fixtures costing less than P15,000 for the

use in the government operations. Credit this account for issuance,

transfers, loss or other disposal and adjustments.

06 Property, Plant and Equipment

01 Land

Account Title Land

Account Number 10601010

Normal Balance Debit

Description This account is used to recognize the cost incurred in the

purchased/reclamation or fair value if acquired through donation or

transfers without cost of land. Credit this account upon disposal or

reclassification to Investment Property account.

Account Title Accumulated Impairment Losses-Land

Account Number 10601011

Normal Balance Credit

Description This account is credited for the amount recognized to reduce land to its

recoverable amount due to impairment. Debit this account

uyponderecognition of the asset or reversal of impairment loss.

Account Title Other Land Improvements

Account Number 10602990

Normal Balance Debit

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Description This account is used to recognize the cost incurred in the purchase or fair

value, if acquired through donation or transfers without cost, of land

improvements such as parking lots, landscape, walkways, driveways,

covered walks, fences, and the like. Credit this account upon disposal or

derecognition of the asset.

Account Title Accumulated Depreciation-Other Land Improvements

Account Number 10602991

Normal Balance Credit

Description This account is credited for the allocation of cost of other land

improvements in accordance with the prescribed policy on depreciation.

Debit this account upon disposal or derecognition of the asset.

Account Title Water Supply Systems

Account Number 10603040

Normal Balance Debit

Description This account is used to recognize the cost incurred in the purchase or

construction or fair value, if acquired through donation or transfers without

cost, of water source facility such as artesian wells, dams/reservoirs,

pumping stations and conduits; irrigation canals and laterals; waterways,

aqueducts, water utilities systems and other water supply facilities for public

use or for income generating purposes. Credit this account upon

derecognition of the asset.

Account Title Accumulated Depreciation-Water Supply Systems

Account Number 10603041

Normal Balance Credit

Description This account is credited for the allocation of cost of water supply systems in

accordance with the prescribed policy on depreciation. Debit this account

upon derecognition of the asset.

Account Title Accumulated Impairment Losses-Water Supply Systems

Account Number 10603042

Normal Balance Credit

Description This account is credited for the amount recognized to reduce water supply

systems to its recoverable amount due to impairment. Debit this account

upon derecognition of the asset and reversal of impairment loss.

Account Title Power Supply Systems

Account Number 10603050

Normal Balance Debit

Description This account is used to recognize the cost incurred in the purchase or

construction or fair value, if acquired through donation or transfers without

cost, of installations for generation and distribution of electricity such as

power stations, electric transformers and other power and energy supply

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facilities for public use or for income generating purposes. Credit this

account for derecognition of the carrying amount of the replaced portion.

Account Title Accumulated Depreciation-Power Supply Systems

Account Number 10603051

Normal Balance Credit

Description This account is credited for the allocation of cost of power supply systems in

accordance with the prescribed policy on depreciation. Debit this account

upon derecognition of the asset.

Account Title Accumulated Impairment Losses-Power Supply Systems

Account Number 10603052

Normal Balance Credit

Description This account is credited for the amount recognized to reduce power supply

systems to its recoverable amount due to impairment. Debit this account

upon derecognition of the asset and reversal of impairment loss.

Account Title Plant-Utility Plant in Service (UPIS)

Account Number 10603110

Normal Balance Debit

Description This account is used to recognize utility plant in service of water districts.

Subsidiary Ledgers:

01 – Collecting and Impounding Reservoirs

02 – Lake, River, and Other Intakes

03 – Springs and Tunnels

04 – Wells

05 – Supply Mains

06 – Other Source of Supply Plant

07 – Other Pumping Plant

08 – Reservoirs and Tanks

09 – Transmission and Distribution Mains

10 – Fire Mains

11 – Service Connection

12 – Meters

13 – Meter Installation

14 – Hydrants

99 – Other Transmission and Distribution Mains

Account Title Accumulated Depreciation-Plant (UPIS)

Account Number 10603111

Normal Balance Credit

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Description This account is credited for the allocation of cost of plant (UPIS) in

accordance with the prescribed policy on depreciation. Debit this account

upon derecognition of the asset.

Account Title Accumulated Impairment Losses-Plant (UPIS)

Account Number 10603112

Normal Balance Credit

Description This account is credited for the amount recognized to reduce plant (UPIS) to

its recoverable amount due to impairment. Debit this account upon

derecognition of the asset and reversal of impairment loss.

Account Title Other Infrastructure Assets

Account Number 10603990

Normal Balance Debit

Description This account is used to recognize the cost incurred in the purchase or

construction or fair value, if acquired through donation or transfers without

cost, of other public infrastructures which cannot be classified under any

specific type of public infrastructures for public use or for income generating

purposes. Credit this account upon derecognition of the carrying amount of

the replaced portion.

Account Title Accumulated Depreciation-Other Infrastructure Assets

Account Number 10603991

Normal Balance Credit

Description This account is credited for the allocation of cost of other infrastructure

assets in accordance with the prescribed policy on depreciation. Debit this

account upon derecognition of the asset.

Account Title Accumulated Impairment Losses-Other Infrastructure Assets

Account Number 10603992

Normal Balance Credit

Description This account is credited for the amount recognized to reduce other

infrastructure assets to its recoverable amount due to impairment. Debit

this account upon derecognition of the asset and reversal of impairment

loss.

04 Buildings and Other Structures

Account Title Buildings

Account Number 10604010

Normal Balance Debit

Description This account is used to recognize the cost incurred in the purchase or

construction or fair value, if acquired through donation or transfers without

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cost, of buildings, such as: office buildings, research/convention/training

centers, agricultural laboratories, warehouses, cold storages and the like, for

use in government operations. Credit this account for disposal,

derecognition of the carrying amount of the replaced portion in major

repair, or reclassification to Investment Property account.

Account Title Accumulated Depreciation-Buildings

Account Number 10604011

Normal Balance Credit

Description This account is credited for the allocation of cost of buildings in accordance

with the prescribed policy on depreciation. Debit this account upon disposal

or derecognition of the asset.

Account Title Accumulated Impairment Losses-Buildings

Account Number 10604012

Normal Balance Credit

Description This account is credited for the amount recognized to reduce buildings to its

recoverable amount due to impairment. Debit this account upon disposal,

derecognition of the asset, or reversal of impairment.

Account Title Water Plant, Structure and Improvements

Account Number 10604070

Normal Balance Debit

Description This account is used to recognize the cost incurred in the purchase or

construction or fair value, if acquired through donation or transfers without

cost, of water plant, structure and improvements. Credit this account for

disposal or derecognition of the carrying amount of the replaced portion in

major repairs.

Subsidiary Ledgers:

01 – Source of Supply Plant Structures and Improvements

02 – Pumping Plant Structures and Improvements

03 – Water Treatment Structures and Improvement

04 – Transmission and Distribution Plant Structure and Improvements

Account Title Accumulated Depreciation-Water Plant, Structure and Improvements

Account Number 10604071

Normal Balance Credit

Description This account is credited for the allocation of water plant, structure and

improvements in accordance with the prescribed policy on depreciation.

Debit this account upon disposal or derecognition of the asset.

Account Title Accumulated Impairment Losses-Water Plant, Structure and Improvements

Account Number 10604072

Normal Balance Credit

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Description This account is credited for the amount recognized to reduce water plant,

structure and improvements to its recoverable amount due to impairment.

Debit this account upon disposal, derecognition of the asset, or reversal of

impairment.

Account Title Other Structure

Account Number 10604990

Normal Balance Debit

Description This account is used to recognize the cost incurred in the purchase or

construction or fair value, if acquired through donation or transfers without

cost, of other structures for use in government operations or for income

generating purposes. Credit this account for disposal or derecognition of

the carrying amount of the replaced portion in major repairs.

Account Title Accumulated Depreciation-Other Structures

Account Number 10604991

Normal Balance Credit

Description This account is credited for the allocation of cost of other structures in

accordance with the prescribed policy on depreciation. Debit this account

upon disposal or derecognition of the asset.

Account Title Accumulated Impairment Losses-Other Structures

Account Number 10604992

Normal Balance Credit

Description This account is credited for the amount recognized to reduce other

structures to its recoverable amount due to impairment. Debit this account

upon disposal, derecognition of the asset, or reversal of impairment.

05 Machinery and Equipment

Account Title Machinery

Account Number 10605010

Normal Balance Debit

Description This account is used to recognize the cost incurred in the purchase or

assembly or fair value, if acquired through donation or transfers without

cost, of machinery. Credit this account for derecognition of the carrying

amount of the replaced parts in major repairs, or disposal.

Account Title Accumulated Depreciation-Machinery

Account Number 10605011

Normal Balance Credit

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Description This account is credited for the allocation of cost of other machinery in

accordance with the prescribed policy on depreciation. Debit this account

upon disposal or derecognition of the asset.

Account Title Accumulated Impairment Losses-Machinery

Account Number 10605012

Normal Balance Credit

Description This account is credited for the amount recognized to reduce other

machinery to its recoverable amount due to impairment. Debit this account

upon disposal, derecognition of the asset, or reversal of impairment.

Account Title Office Equipment

Account Number 10605020

Normal Balance Debit

Description This account is used to recognize the cost incurred in the purchase or

assembly or fair value, if acquired through donation or transfers without

cost, of office equipment for use in government operations. It includes

duplicating/photocopying machines, air conditioning units and the like.

Credit this account for disposal or derecognition of the carrying amount of

the replaced parts in major repairs.

Account Title Accumulated Depreciation-Office Equipment

Account Number 10605021

Normal Balance Credit

Description This account is credited for the allocation of cost of office equipment in

accordance with the prescribed policy on depreciation. Debit this account

upon disposal or derecognition of the asset.

Account Title Accumulated Impairment Losses-Office Equipment

Account Number 10605022

Normal Balance Credit

Description This account is credited for the amount recognized to reduce office

equipment to its recoverable amount due to impairment. Debit this account

upon disposal, derecognition of the asset, or reversal of impairment.

Account Title Information and Communication Technology Equipment

Account Number 10605030

Normal Balance Debit

Description This account is used to recognize the cost incurred in the purchase of

information and communication technology equipment, which includes

hardware (computers, printers, scanners, and the like) and pre-loaded

software such as but not limited to operating systems which are included in

the cost of the computer hardware. This also includes data communications

equipment and such other peripherals and auxiliary equipment necessary to

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put the system into operational mode. Credit this account for derecognition

of the carrying amount of the replaced parts in major repairs or disposal.

Account Title Accumulated Depreciation-Information and Communication Technology

Equipment

Account Number 10605031

Normal Balance Credit

Description This account is credited for the allocation of cost of information and

communication technology equipment in accordance with the prescribed

policy on depreciation. Debit this account upon disposal or derecognition of

the asset.

Account Title Accumulated Impairment Losses-Information and Communication

Technology Equipment

Account Number 10605032

Normal Balance Credit

Description This account is credited for the amount recognized to reduce information

and communication technology equipment to their recoverable amount due

to impairment. Debit this account upon disposal, derecognition of the asset

or reversal of impairment.

Account Title Communication Equipment

Account Number 10605070

Normal Balance Debit

Description This account is used to recognize the cost incurred in the purchase or

assembly or fair value, if acquired through donation or transfers without

cost, of communication equipment for use in government operations.

Credit this account for derecognition of the carrying amount of the replaced

parts in major repairs, or disposal.

Account Title Accumulated Depreciation-Communication Equipment

Account Number 10605071

Normal Balance Credit

Description This account is credited for the allocation of cost of communication

equipment in accordance with the prescribed policy on depreciation. Debit

this account upon disposal or derecognition of the asset.

Account Title Accumulated Impairment Losses-Communication Equipment

Account Number 10605072

Normal Balance Credit

Description This account is credited for the amount recognized to reduce

communication equipment to its recoverable amount due to impairment.

Debit this account upon disposal, derecognition of the asset, or reversal of

impairment.

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Account Title Construction and Heavy Equipment

Account Number 10605080

Normal Balance Debit

Description This account is used to recognize the cost incurred in the purchase or fair

value, if acquired through donation or transfers without cost, of

construction and heavy equipment for use in government operations, such

as: bulldozers, forklifts, graders, pay loaders, dump trucks, and the like.

Credit this account for derecognition of the carrying amount of the replaced

parts in major repairs, or disposal.

Account Title Accumulated Depreciation-Construction and Heavy Equipment

Account Number 10605081

Normal Balance Credit

Description This account is credited for the allocation of cost of construction and heavy

equipment in accordance with the prescribed policy on depreciation. Debit

this account upon disposal or derecognition of the asset.

Account Title Accumulated Impairment Losses-Construction and Heavy Equipment

Account Number 10605082

Normal Balance Credit

Description This account is credited for the amount recognized to reduce construction

and heavy equipment to its recoverable amount due to impairment. Debit

this account upon disposal, derecognition of the asset, or reversal of

impairment.

Account Title Printing Equipment

Account Number 10605120

Normal Balance Debit

Description This account is used to recognize the cost incurred in the purchase or fair

value, if acquired through donation or transfers without cost, of large

printing equipment, such as offset press, letter press, bindery equipment,

prepress machines, and the like, for use in government printing needs.

Credit this account for derecognition of the carrying amount of the replaced

parts in major repairs, or disposal.

Account Title Accumulated Depreciation-Printing Equipment

Account Number 10605121

Normal Balance Credit

Description This account is credited for the allocation of cost of printing equipment in

accordance with the prescribed policy on depreciation. Debit this account

upon disposal or derecognition of the asset.

Account Title Accumulated Impairment losses-Printing Equipment

Account Number 10605122

Normal Balance Credit

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Description This account is credited for the amount recognized to reduce printing

equipment to its recoverable amount due to impairment. Debit this account

upon disposal, derecognition of the asset, or reversal of impairment.

Account Title Other Equipment

Account Number 10605990

Normal Balance Debit

Description This account is used to recognize the cost incurred in the purchase or

assembly or fair value, if acquired through donation or transfers without

cost, of other equipment, not otherwise classified under the specific

equipment accounts. Credit this account for derecognition of the carrying

amount of the replaced parts in major repairs, or disposal.

Account Title Accumulated Depreciation-Other Equipment

Account Number 10605991

Normal Balance Credit

Description This account is credited for the allocation of cost of other equipment in

accordance with the prescribed policy on depreciation. Debit this account

upon disposal or derecognition of the asset.

Account Title Accumulated Impairment Losses-Other Equipment

Account Number 10605992

Normal Balance Credit

Description This account is credited for the amount recognized to reduce other

equipment to its recoverable amount due to impairment. Debit this account

upon disposal, derecognition of the asset, or reversal of impairment.

06 Transportation Equipment

Account Title Motor Vehicles

Account Number 10606010

Normal Balance Debit

Description This account is used to recognize the cost incurred in the purchase or

assembly or fair value, if acquired through donation or transfers without

cost, of motor vehicles for official use such as service vehicles (armored

vehicles, cars, buses, vans, motorcycles, and the like). Credit this account for

derecognition of the carrying amount of the replaced parts in major repairs,

or disposal.

Account Title Accumulated Depreciation-Motor Vehicles

Account Number 10606011

Normal Balance Credit

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Description This account is credited for the allocation of cost of motor vehicles in

accordance with the prescribed policy on depreciation. Debit this account

upon disposal or derecognition of the asset.

Account Title Accumulated Impairment Losses-Motor Vehicles

Account Number 10606012

Normal Balance Credit

Description This account is credited for the amount recognized to reduce motor vehicles

to its recoverable amount due to impairment. Debit this account upon

disposal, derecognition of the asset, or reversal of impairment.

Account Title Other Transportation Equipment

Account Number 10606990

Normal Balance Debit

Description This account is used to recognize the cost incurred in the purchase or

assembly, or fair value, if acquired through donation or transfers without

cost, of other transportation equipment which are not classified under the

specific transportation equipment accounts. Credit this account for

derecognition of the carrying amount of the replaced parts in major repairs,

or disposal.

Account Title Accumulated Depreciation-Other Transportation Equipment

Account Number 10606991

Normal Balance Credit

Description This account is credited for the allocation of cost of other transportation

equipment in accordance with the prescribed policy on depreciation. Debit

this account upon disposal or derecognition of the asset.

Account Title Accumulated Impairment Losses-Other Transportation Equipment

Account Number 10606992

Normal Balance Credit

Description This account is credited for the amount recognized to reduce other

transportation equipment to its recoverable amount due to impairment.

Debit this account upon disposal, derecognition of the asset, or reversal of

impairment.

07 Furniture, Fixtures and Books

Account Title Furniture and Fixtures

Account Number 10607010

Normal Balance Debit

Description This account is used to recognize the cost of acquisition or assembly, or fair

value, if acquired through donation or transfers without cost, of furniture

and fixtures for use in government operations. Credit this account for

disposal (sale, transfers, destruction) and adjustments.

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Account Title Accumulated Depreciation-Furniture and Fixtures

Account Number 10607011

Normal Balance Credit

Description This account is credited for the allocation of cost of furniture and fixtures in

accordance with the prescribed policy on depreciation. Debit this account

upon disposal or derecognition of the asset.

Account Title Accumulated Impairment Losses-Furniture and Fixtures

Account Number 10607012

Normal Balance Credit

Description This account is credited for the amount recognized to reduce furniture and

fixtures to its recoverable amount due to impairment. Debit this account

upon disposal, derecognition of the asset, or reversal of impairment.

08 Leased Assets

Account Title Leased Assets, Land

Account Number 10608010

Normal Balance Debit

Description This account is used to recognize the value of land under a finance lease.

Credit this account to reclassify to the land account upon full payment of

lease or to close the account upon termination of the lease contract.

Account Title Accumulated Impairment Losses-Leased Assets, Land

Account Number 10608011

Normal Balance Credit

Description This account is credited for the amount recognized to reduce to its

recoverable amount the value of land under a finance lease due to

impairment. Debit this account upon disposal, derecognition of the asset, or

reversal of impairment.

Account Title Leased Assets, Buildings and Other Structures

Account Number 10608020

Normal Balance Debit

Description This account is used to recognize the value of buildings and other structures

under a finance lease. Credit this account to reclassify to the buildings and

other structures account upon full payment of lease or to close the account

upon termination of the lease contract.

Account Title Accumulated Depreciation-Leased Assets, Buildings and Other Structures

Account Number 10608021

Normal Balance Credit

Description This account is credited for the allocation of cost of buildings and other

structures under a finance lease in accordance with the prescribed policy on

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depreciation. Debit this account upon disposal or derecognition of the

asset.

Account Title Accumulated Impairment Losses-Leased Assets, Buildings and Other

Structures

Account Number 10608022

Normal Balance Credit

Description This account is credited for the amount recognized to reduce to its

recoverable amount the value of buildings and other structures under a

finance lease due to impairment. Debit this account upon disposal,

derecognition of the asset, or reversal of impairment.

Account Title Leased Assets, Machinery and Equipment

Account Number 10608030

Normal Balance Debit

Description This account is used to recognize the value of machinery and equipment

under a finance lease. Credit this account to reclassify to the machinery and

equipment account upon full payment of lease or to close the account upon

termination of the lease contract.

Account Title Accumulated Depreciation-Leased Assets, Machinery and Equipment

Account Number 10608031

Normal Balance Credit

Description This account is credited for the allocation of cost of machinery and

equipment under a finance lease in accordance with the prescribed policy

on depreciation. Debit this account upon disposal or derecognition of the

asset.

Account Title Accumulated Impairment Losses-Leased Assets, Machinery and Equipment

Account Number 10608032

Normal Balance Credit

Description This account is credited for the amount recognized to reduce to its

recoverable amount the value of machinery and equipment under a finance

lease due to impairment. Debit this account upon disposal, derecognition of

the asset, or reversal of impairment.

Account Title Leased Assets, Transportation Equipment

Account Number 10608040

Normal Balance Debit

Description This account is used to recognize the value of transportation equipment

under a finance lease. Credit this account to reclassify to the transportation

equipment account upon full payment of lease or to close the account upon

termination of the lease contract.

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Account Title Accumulated Depreciation-Leased Assets, Transportation Equipment

Account Number 10608041

Normal Balance Credit

Description This account is credited for the allocation of cost of transportation

equipment under a finance lease in accordance with the prescribed policy

on depreciation. Debit this account upon disposal or derecognition of the

asset.

Account Title Accumulated Impairment Losses-Leased Assets, Transportation Equipment

Account Number 10608042

Normal Balance Credit

Description This account is credited for the amount recognized to reduce to its

recoverable amount the value of transportation equipment under a finance

lease due to impairment. Debit this account upon disposal, derecognition of

the asset, or reversal of impairment.

Account Title Leased Assets, Furniture and Fixtures

Account Number 10608050

Normal Balance Debit

Description This account is used to recognize the value of furniture and fixtures under a

finance lease. Credit this account to reclassify to the furniture and fixtures

account upon full payment of lease or to close the account upon

termination of the lease contract.

Account Title Accumulated Depreciation-Leased Assets, Furniture and Fixtures

Account Number 10608051

Normal Balance Credit

Description This account is credited for the allocation of cost of furniture and fixtures

under a finance lease in accordance with the prescribed policy on

depreciation. Debit this account upon disposal or derecognition of the

asset.

Account Title Accumulated Impairment Losses-Leased Assets, Furniture and Fixtures

Account Number 10608052

Normal Balance Credit

Description This account is credited for the amount recognized to reduce to its

recoverable amount the value of furniture and fixtures under a finance lease

due to impairment. Debit this account upon disposal, derecognition of the

asset, or reversal of impairment.

Account Title Other Leased Assets

Account Number 10608990

Normal Balance Debit

Description This account is used to recognize the value of other leased assets under a

finance lease. Credit this account to reclassify to the appropriate Property,

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Plant and Equipment account upon full payment of lease or to close the

account upon termination of the lease contract.

Account Title Accumulated Depreciation-Other Leased Assets

Account Number 10608991

Normal Balance Credit

Description This account is credited for the allocation of cost of other leased assets in

accordance with the prescribed policy on depreciation. Debit this account

upon disposal or derecognition of the asset.

Account Title Accumulated Impairment Losses-Other Leased Assets

Account Number 10608992

Normal Balance Credit

Description This account is credited for the amount recognized to reduce to its

recoverable amount the value other assets under a finance lease due to

impairment. Debit this account upon disposal, derecognition of the asset, or

reversal of impairment.

09 Leased Assets Improvements

Account Title Leased Assets Improvements, Land

Account Number 10609010

Normal Balance Debit

Description This account is used to recognize the cost of improvements and alterations

made on land under operating lease which is used for government

operations or for commercial and/or income generating purposes. Credit

this account for derecognition of the carrying amount of the replaced

portion in major repairs, disposal or termination of lease contract.

Account Title Accumulated Depreciation-Leased Assets Improvements, Land

Account Number 10609011

Normal Balance Credit

Description This account is credited for the allocation of cost of leasehold improvements

on land under operating lease in accordance with the prescribed policy on

depreciation. Debit this account upon disposal or derecognition of the

asset.

Account Title Accumulated Impairment Losses-Leased Assets Improvements, Land

Account Number 10609012

Normal Balance Credit

Description This account is credited for the amount recognized to reduce to its

recoverable amount the value of improvements on land under an operating

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lease due to impairment. Debit this account upon disposal, derecognition of

the asset, or reversal of impairment.

Account Title Leased Assets Improvements, Buildings

Account Number 10609020

Normal Balance Debit

Description This account is used to recognize the cost incurred in the construction of

improvements on buildings under an operating lease for use in government

operations or for commercial and/or income generating purposes. Credit

this account for derecognition of the carrying amount of the replaced

portion in major repairs, disposal or termination of lease contract.

Account Title Accumulated Depreciation-Leased Assets Improvements, Buildings

Account Number 10609021

Normal Balance Credit

Description This account is credited for the allocation of cost of improvements on

buildings under an operating lease in accordance with the prescribed policy

on depreciation. Debit this account upon disposal or derecognition of the

asset.

Account Title Accumulated Impairment Losses-Leased Assets Improvements, Buildings

Account Number 10609022

Normal Balance Credit

Description This account is credited for the amount recognized to reduce to its

recoverable amount the value of improvements on buildings under an

operating lease due to impairment. Debit this account upon disposal,

derecognition of the asset, or reversal of impairment.

Account Title Other Leased Assets Improvements

Account Number 10609990

Normal Balance Debit

Description This account is used to recognize the cost incurred in the construction of

improvements on other assets/structures under operating lease for use in

government operations or for commercial and/or income generating

purposes. Credit this account for derecognition of the carrying amount of

the replaced portion in major repairs, disposal or termination of lease

contract.

Account Title Accumulated Depreciation-Other Leased Assets Improvements

Account Number 10609991

Normal Balance Credit

Description This account is credited for the allocation of cost of other improvements on

other assets/structures under operating lease in accordance with the

prescribed policy on depreciation. Debit this account upon disposal or

derecognition of the asset.

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Account Title Accumulated Impairment Losses-Other Leased Assets Improvements

Account Number 10609992

Normal Balance Credit

Description This account is credited for the amount recognized to reduce to its

recoverable amount the value of improvements on other assets/structures

under an operating lease due to impairment. Debit this account upon

disposal, derecognition of the asset, or reversal of impairment.

Account Title Service Concession-Water Supply Systems

Account Number 10611040

Normal Balance Debit

Description This account is used to recognize the cost of water supply systems

recognized as a result of service concession arrangements. Credit this

account upon derecognition of the carrying amount of the replaced portion

or whole of asset.

Account Title Accumulated Depreciation-Service Concession-Water Supply Systems

Account Number 10611041

Normal Balance Credit

Description This account is credited for the allocation of service concession-water supply

systems in accordance with the prescribed policy on depreciation. Debit this

account upon derecognition of asset.

Account Title Accumulated Impairment Losses-Service Concession-Water Supply Systems

Account Number 10611042

Normal Balance Credit

Description This account is credited for the amount recognized to reduce service

concession-water supply systems to its recoverable amount due to

impairment. Debit this account upon derecognition of asset or reversal of

impairment loss.

Account Title Service Concession-Power Supply Systems

Account Number 10611050

Normal Balance Debit

Description This account is used to recognize the cost of power supply systems

recognized as a result of service concession arrangements. Credit this

account upon derecognition of the carrying amount of the replaced portion

or whole of asset.

Account Title Accumulated Depreciation-Service Concession-Power Supply Systems

Account Number 10611051

Normal Balance Credit

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Description This account is credited for the allocation of service concession-power

supply systems in accordance with the prescribed policy on depreciation.

Debit this account upon derecognition of asset.

Account Title Accumulated Impairment Losses-Service Concession-Power Supply Systems

Account Number 10611052

Normal Balance Credit

Description This account is credited for the amount recognized to reduce service

concession-power supply systems to its recoverable amount due to

impairment. Debit this account upon derecognition of asset or reversal of

impairment loss.

98 Other Property, Plant and Equipment

Account Title Other Property, Plant and Equipment

Account Number 10698990

Normal Balance Debit

Description This account is used to recognize the cost of acquisition or fair value, if

acquired through donation or transfers without cost, of other property,

plant and equipment not falling under any of the specific Property, Plant and

Equipment account. Credit this account for derecognition of the carrying

amount of the replaced parts in major repairs, or disposal.

Account Title Accumulated Depreciation-Other Property, Plant and Equipment

Account Number 10698991

Normal Balance Credit

Description This account is credited for the allocation of cost of other property, plant

and equipment in accordance with the prescribed policy on depreciation.

Debit this account upon disposal or derecognition of the asset.

Account Title Accumulated Impairment Losses-Other Property, Plant and Equipment Account Number 10698992 Normal Balance Credit Description This account is credited for the amount recognized to reduce other

property, plant and equipment to its recoverable amount due to impairment. Debit this account upon disposal, derecognition of the asset, or reversal of impairment.

99 Construction in Progress Account Title Construction in Progress-Land Improvements Account Number 10699010 Normal Balance Debit Description This account is used to recognize the accumulated cost or other

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Appropriate value of land improvements which are still in the process of construction or acquisition. Credit this account for reclassification to the appropriate Land Improvements account upon completion.

Account Title Construction in Progress-Infrastructure Assets Account Number 10699020 Normal Balance Debit Description This account is used to recognize the accumulated cost or other appropriate

value of infrastructure assets which are still in the process of construction or acquisition. Credit this account for reclassification to the appropriate Infrastructure Assets account upon completion.

Account Title Construction in Progress-Buildings and Other Structures Account Number 10699030 Normal Balance Debit Description This account is used to recognize the accumulated cost or other appropriate

value of buildings and other structures which are still in the process of construction or development. Credit this account for reclassification to the appropriate Buildings and Other Structures account upon completion.

Account Title Construction in Progress-Leased Assets Account Number 10699040 Normal Balance Debit Description This account is used to recognize the accumulated cost or other appropriate

value of assets under finance lease, still in the process of construction or development. Credit this account for reclassification to the appropriate Leased Assets account upon completion.

Account Title Construction in Progress-Leased Assets Improvements Account Number 10699050 Normal Balance Debit Description This account is used to recognize the accumulated cost or other appropriate

value improvements on assets under an operating lease, still in the process of CONSTRUCTION OR DEVELOPMENT. Credit this account for reclassification to the appropriate Leased Assets, Improvements account upon completion.

Account Title Construction in Progress-Furniture and Fixtures Account Number 10699060 Normal Balance Debit Description This account is used to recognize the cost or accumulated value of furniture

and fixtures which are still in the process of construction or development. Credit this account for reclassification to the appropriate. Furniture and Fixture account upon completion.

Account Title Computer Software Account Number 10801020 Normal Balance Debit Description This account is used to recognize the purchase cost or capitalized

development cost of computer software programs for use in government operation. Development costs include cost of coding, testing and cost to

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produce product masters. Credit this account for obsolescence, transfers or other disposal.

Account Title Accumulated Amortization-Computer Software Account Number 10801021 Normal Balance Credit Description This account is credited for the allocation cost of computer software in

accordance with the prescribed policy on amortization. Debit this account for obsolescence of the computer software, transfers or other disposal.

Account Title Accumulated Impairment Losses-Computer software Account Number 10801022 Normal Balance Credit Description This account is credited for the amount recognized to reduce the value of

computer software to its recoverable amount or recoverable service amount due to impairment. Debit this account upon obsolescence of the computer software, transfers or other disposal and/or reversal of impairment.

Account Title Websites Account Number 10801030 Normal Balance Debit Description This account is used to recognize the cost of completed website. Credit this

account for obsolescence, transfers or other disposal. Account Title Accumulated Amortization-Websites Account Number 10801031 Normal Balance Credit Description This account is credited for the allocation of websites costs in accordance

with the prescribed policy on amortization. Debit this account upon transfers or other disposal.

Account Title Accumulated Impairment Losses-Websites Account Number 10801032 Normal Balance Credit Description This account is credited for the amount recognized to reduce the value of

the website to tits recoverable amount or recoverable service amount due to impairment. Debit this account upon obsolescence of the website, disposal and/or reversal of impairment.

Account Title Other Intangible Assets Account Number 10801980 Normal Balance Debit Description This account is used to recognize the cost of obtaining other non-monetary

assets without physical substance which grants the owner legal and contractual rights and future economic benefits not otherwise classified under the specific intangible asset accounts. This includes trademarks, motion picture films, marketing rights, franchise and the like. Credit this account for termination and/or revocation of rights and benefits, transfers or other disposal.

Account title Accumulated amortization-Other Intangible Assets Account Number 10801981

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Normal Balance Credit Description This account is credited for the allocation of cost of other intangible assets in

accordance with the prescribed policy on amortization. Debit this account upon termination and/or revocation of rights and benefits, transfers or other disposal.

Account Title Accumulated Impairment Losses-Other Intangible Assets Account Number 10801982 Normal Balance Credit Description This account is credited for the amount recognized to reduce the value of

other intangible assets to its recoverable amount or recoverable service amount due to impairment. Debit this account upon disposal, and/or reversal of impairment.

99 Development in Progress Account Title Development in Progress-Patents/Copyrights Account Number 10899010 Normal Balance Debit Description This account is used to recognize the cost of product design development.

Credit this account upon completion and transfer to the “Patents/Copyrights” account, and when the asset is impaired.

Account Title Development in Progress-Computer Software Account Number 10899020 Normal Balance Debit Description This account is used to recognize the cost of coding, testing, and other cost

incurred during the development of computer software. Credit this account upon completion and transfer to “Computer Software” account, and when the asset is impaired.

Account Title Development in Progress-Websites Account Number 10899030 Normal balance Debit Description This account is used to recognize website development cost incurred during

application and infrastructure development, graphical design and content development stages. Credit this account upon completion and transfer to the “Websites” account, and when the asset is impaired.

Account Title Development in Progress-Other Intangible Assets Account Number 10899980 Normal Balance Debit Description This account is used to recognize the cost incurred during development

phases of intangible asset not otherwise classified under the specific intangible asset account. Credit this account upon completion and transfer to the appropriate intangible asset account, and when the asset is impaired.

99 Other Assets 01 Advances Account Title Advances for Operating Expenses

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Account Number 19901010 Normal Balance Debit Description This account is used to recognize the amount of advances granted to

accountable officers for payment of operating expenses of operating/field units not maintaining complete set of books of accounts. Credit this account upon liquidation.

Account Title Advances for Payroll Account Number 19901020 Normal balance Debit Description This account is used to recognize the amount granted to regular disbursing

officer for payment of salaries, wages, honoraria, allowances and other personnel benefits. Credit this account upon liquidation.

Account Title Advances to Special Disbursing Officer Account Number 19901030 Normal Balance Debit Description This account is used to recognize the amount granted to government

corporation’s accountable officers and employees for special purpose/time-bound undertakings to be liquidated within a specified period. It also includes labor payroll for projects undertaken by administration. Credit this account upon liquidation.

Account Title Advances to Officers and Employees Account Number 19901040 Normal Balance Debit Description This account is used to recognize amount advanced to officers and

employees for official travel. Credit this account for liquidation of advances. 02 Payments Account Title Advances to Contractors Account Number 19902010 Normal balance Debit Description This account is used to recognize amount advanced to contractors as

authorized by law. Credit this account for recoupment of advances. Account Title Prepaid Rent Account Number 19902020 Normal Balance Debit Description This account is used to recognize the amount advanced/deposited for

leases/rentals of property, plant and equipment used in government operations. Credit this account for the expended amount.

Account Title Prepaid Registration Account Number 19902030 Normal Balance Debit Description This account is used to recognize the amount advanced for registration of

government property. Credit this account for the expended amount.

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Account Title Prepaid Interest Account Number 19902040 Normal balance Debit Description This account is used to recognize the amount advanced for interest of loans

contracted by the government. Credit this account for the expended amount.

Account Title Prepaid Insurance Account Number 19902050 Normal Balance Debit Description This account is used to recognize the amount advanced for the insurance of

government property. Credit this account for the expended amount. Account Title Withholding Tax at Source Account Number 19902080 Normal Balance Debit Description This account is used to recognize the amount of credible withholding tax

deducted by an entity, which is designated by the BIR as authorized agent, from rental or other services to be credited by BIR upon receipt from the entity of proof of remittance to the BIR together with BIR Form No. 2307.

Account Title Other Prepayments Account Number 19902990 Normal Balance Debit Description This account is used to recognize the amount of prepayments not falling

under any of the specific prepayments accounts. Credit this account for the expended amount.

03 Deposits Account Title Guaranty Deposits Account Number 19903020 Normal Balance Debit Description This account is used to recognize amount deposited for goods such as

deposit for containers and deposits made to guarantee compliance with the terms of an agreement. Credit this account for application of deposit.

Account Title Other Deposits Account Number 19903990 Normal Balance Debit Description This account is used to recognize the amount of deposits not falling under

any of the specific deposit accounts. Credit this account for the expended amount.

04 Restricted Fund Account Title Restricted Fund

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Account Number 19904010 Normal Balance Debit Description This account is used to recognize the amount restricted by government

corporations for authorized long-term plans except for liquidation of long-term debt. Credit this account for the expended amount.

Account title Deferred Charges/Losses Account Number 19999080 Normal Balance Debit Description this refers to the actual loss incurred on the sale/transfer of non-performing

assets to special purpose vehicles and to qualified individuals for housing under the “special Purpose Vehicle (SPV) Act of 2002”, which should be written down over a period of ten years in accordance with existing regulations, subject to disclosure requirement and other deferred charges/losses incurred.

Account Title Other Assets Account Number 19999990 Normal Balance Debit Description This account is used to recognize assets not falling under any of the specific

asset account. Credit this account for disposal or reclassification to specific asset accounts.

Account Title Accumulated Impairment Losses-Other Assets Account Number 19999991 Normal Balance Credit Description This account is credited for the amount recognized to reduce asset not

falling under any of the specific asset accounts to its recoverable amount due to impairment. Debit this account upon disposal, derecognition of the asset, or reversal of impairment.

2 L I A B I L I T I E S 2 Liabilities 01 Financial Liabilities 02 Payables Account Title Accounts Payable Account Number 20101010 Normal Balance Credit Description This account is used to recognize receipt/purchase/procurement/

acquisition of goods or services on account in the normal course of trade and business operation. It is also used to recognize liability set up against current operation for unpaid claims filed or received and other unpaid expenses and liabilities. Debit this account for payment or settlement liabilities.

Account Title Due to Officers and Employees Account Number 20101020 Normal Balance Credit

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Description This account is used to recognize incurrence of liability to officers and employees for salaries, benefits and other emoluments including authorized expenses paid in advance by the officers and employees. Debit this account for settlement or payment to officers and employees.

Account Title Interest Payable Account Number 20101050 Normal Balance Credit Description This account is used to recognize accrual of interest on loans/bonds or other

indebtedness, whether short-term or long-term. Debit this account for payment of the interest.

Account Title Insurance/Reinsurance Premium Payable Account Number 20101110 Normal balance Credit Description This account is used to recognize the amount of premium due to insurance

companies. Debit this account for the payment of premium. Account Title Loan payable-Domestic Account Number 20102040 Normal Balance Credit Description This account is used to recognize receipt of loan proceeds (cash or non-cash)

from local creditors. Debit this account for payments of loan amortizations. 03 Tax Refunds Payable Account Title Tax Refunds payable Account Number 20103010 Normal Balance Credit Description This account is used to recognize amount refundable to taxpayers for excess

amount paid/withheld. Debit this account upon payment or return of tax refunds to taxpayers.

99 Other Financial Liabilities Account Title Other Financial Liabilities Account Number 20199990 Normal Balance Credit Description This account is used to recognize the amount of other financial liabilities

incurred which cannot be appropriately classified under any of the specific financial liability accounts. Debit this account for settlement of liabilities.

02 Inter-Agency Payables 01 Inter-Agency Payables Account Title Due to BIR Account Number 20201010 Normal Balance Credit

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Description This account is used to recognize taxes withheld from officers/employees and other entities other than Value Added Tax Payable and Income Tax Payable. Debit this account for remittances of taxes withheld to the BIR.

Subsidiary Ledgers: 01 - Withholding Tax on Compensation 02 - Expanded Withholding Tax 03 - Withholding Tax on Government Money Payments (GMP)-Percentage taxes 04 - Withholding Tax on GMP – Value Added Taxes (GVAT) Account Title Due to GSIS Account Number 20201020 Normal Balance Credit Description This account is used to recognize the withholding of employees’ premium

payments and other payables for remittance to the Government Service Insurance System (GSIS). Debit this account for the remittance of withheld amount.

Subsidiary Ledgers: 01 - Life and Retirement Premium 02 - ECC 03 - Salary Loan 04 - Policy Loan Account Title Due to Pag-IBIG Account Number 20201030 Normal Balance Credit Description This account is used to recognize the withholding of employees’ premium

payments and other payables for remittance to the Home Development Mutual Fund (HDMF). Debit this account for the remittance of withheld amount.

Subsidiary Ledgers: 01 - Pag-IBIG Premium 02 - Pag-IBIG Multi-Purpose Loan 03 - Pag-IBIG Housing Loan Account Title Due to Philhealth Account Number 20201040 Normal Balance Credit Description this account is used to recognize the withholding of employees’ premium

payments for remittance to the Philippine Health Insurance Corporation (PHIC). Debit this account for the remittance of withheld amount.

Account Title Due to NGAs Account Number 20201050 Normal Balance Credit Description This account is used to recognize receipt of funds from National

Government Agencies for the implementation of specific programs or projects and other inter-agency transactions subject to liquidation. Debit

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this account for delivery of goods/services, liquidation of funds received and settlement of liabilities.

Account Title Due to Government Corporations Account Number 20201060 Normal Balance Credit Description This account is used to recognize the receipt of: a) funds from government

corporations for delivery of goods/services as authorized by law; b) fund transfers from the government corporations for the implementation of specific programs or projects; c) NG-managed fund; d) escrow accounts; e) collateral deposits for the account of government corporations and SSS; and f) other inter-agency transactions, except those pertaining to GSIS, PAG-IBIG, Phil Health and SSS. Debit this account for delivery of goods/services, liquidation/release of funds received and settlement of liabilities.

Account Title Due to LGUs Account Title 20201070 Normal Balance Credit Description This account is used to recognize the receipt of funds from LGUs for delivery

of goods/services as authorized by law, fund transfer for the implementation of specific programs or projects and other inter-agency transactions. Debit this account for delivery of goods/services, liquidation of funds received and settlement of liabilities.

Account Title Value Added Tax Payable Account number 20201120 Normal Balance Credit Description This account is used to recognize the amount of tax liability of the VAT

registered seller or service provider to be remitted to the BIR reduced by credible input tax. Debit this account upon monthly or quarterly filing/payment to the BIR.

Account Title Others Account Number 20202990 Normal Balance Credit Description This account is used to recognize the liabilities which cannot be

appropriately classified under any of the specific accounts. Debit this account for settlement of liabilities.

Account Title Guaranty/Security Deposits Payable Account Number 20401040 Normal balance Credit Description This account is used to recognize the incurrence of liability arising from the

receipt of cash or cash equivalents to guaranty: (a) that the winning bidder shall enter into contract with the procuring entity; and (b) performance by the contactor of the terms of the contract. Debit this account for refund after the fulfillment of the purpose of the bond or forfeiture upon failure to comply with the purpose of the bond.

Account Title Customers’ Deposits Payable Account Number 20401050

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Normal Balance Credit Description This amount is used to recognize the receipt of cash deposits from

customers for goods/services to be delivered and property to be leased. Debit this account upon application of the deposit to the cost of the goods/services delivered and of the damages to the leased property.

Account Title Other Deferred Credits Account Number 20501990 Normal Balance Credit Description This account is used to recognize other transactions not falling under any of

the specific deferred credits accounts. Debit this account when related income is earned.

Account Title Other Unearned Revenue/Income Account Number 20502990 Normal Balance Credit Description This account is used to recognize other income/revenue received in advance

not falling under any of the specific unearned revenue/income accounts. Debit this account when revenue is earned.

Account Title Other Payables Account Number 29999990 Normal Balance Credit Description This account is used to recognize other liabilities not falling under any of the

specific payable accounts. Debit this account for settlement of liabilities. 3 EQUITY 3 Equity 01 Government Equity 01 Government Equity Account Title Accumulated Surplus/ (Deficit) Account Number 30101010 Normal Balance Credit (Debit) Description This account is used to recognize the cumulative results of normal and

continuous operations of a non-Government Business Enterprise (non-GBE) including prior period adjustments, effect of changes in accounting policy and other capital adjustments. This account is used to close the Revenue/Income and Expense Summary account.

Account Title Government Equity Account Number 30101020 Normal Balance Credit (Debit) Description This account is used to recognize the amount paid by the NG whether in

cash or in kind as approved under the GC’s charter for non-stock corporations.

03 Intermediate Accounts

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01 Intermediate Accounts Account Title Revenue/Income and Expense Summary Account Number 30301020 Normal Balance Credit (Debit) Description This is an intermediary account used by the government corporation to

close in the books all income accounts and all expense accounts. This account is closed to Accumulated Surplus/ (Deficit) or to Retained Earnings/ (Deficit) account.

03 Retained Earnings/ (Deficit) 01 Retained Earnings/ (Deficit) Account Title Retained Earnings/ (Deficit) Account Number 30701010 Normal Balance Credit Description This account is used to recognize the cumulative results of normal and

continuous operations of a GBE including prior period adjustments, effect of changes in accounting policy and other capital adjustments. This may also include funds set aside for various purposes in accordance with existing laws, rules and regulations. This account is used to close the Revenue/Income and Expense Summary Account.

04 Revenue and Expenses 04 02 Business and Service Income Account Title Fines and Penalties-Service Income Account Number 40201140 Normal Balance Credit Description This account is used to recognize the fees collected for the processing of

documents for fines and penalties charged to service income. This account shall be closed to the Revenue/Income and Expense Summary account.

Account Title Other Service Income Account Number 40201990 Normal Balance Credit Description This account is used to recognize other service income not falling under any

of the specific service income accounts. This account shall be closed to the Revenue/Income and Expense Summary account.

Account Title Waterworks System Fees Account Number 40202090 Normal Balance Credit Description This account is used to recognize the income from the operation of

waterworks system, such as water connection fees, water utilization fees, and the like. This account shall be closed to the Revenue/Income and Expense Summary account.

Subsidiary Ledgers:

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01 - Metered Sales to General Customers 02 - Unmetered Sales to General Customers 03 - Sales Irrigation Customers 04 - Private Fire Protection Service 05 - Public Fire Protection Service 06 - Sales to Other Water Utilities for Resale 07 - Sales to Government Agencies by Contracts 99 - Other Waterworks System Fees Account Title Interest Income Account Number 40202210 Normal Balance Credit Description This account is used to recognize the interest earned and/or actually

collected on loans and receivables, investments and bank deposits/financial assets. This account shall be closed to the Revenue/Income and Expense Summary account.

Account Title Fines and Penalties-Business Income Account Number 40202230 Normal Balance Credit Description This account is used to recognize the fines and penalties charged for delayed

or non-compliance with business regulatory requirements. This account shall be closed to the Revenue/Income and Expense Summary account.

Account Title Other Business Income

Account Number 40202990

Normal Balance Credit

Description This account is used to recognize other business income not falling under

any of the specific business income accounts. This account shall be closed to

the Revenue/Income and Expense Summary account.

05 Gains

01 Gains

Account Title Gain on Sale of Property, Plant and Equipment

Account Number 40501040

Normal Balance Credit

Description This account is used to recognize gains on sale of government PPEs including

bank premises. This account shall be closed to the Revenue/Income and

Expense Summary account.

03 Miscellaneous Income

Account Title Miscellaneous Income

Account Number 40603990

Normal Balance Credit

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Description This account is used to recognize income earned which is not classified

under the specific income accounts. This account shall be closed to the

Revenue/Income and Expense Summary account.

5 Expenses

01 Personnel Services

01 Salaries and Wages

Account Title Salaries and Wages-Regular

Account Number 50101010

Normal Balance Debit

Description This account is used to recognize the pay proper for services rendered of

government employees occupying regular plantilla positions. This account

shall be closed to the Revenue/Income and Expenses Summary account.

Account Title Salaries and Wages-Casual/Contractual

Account Number 50101020

Normal Balance Debit

Description This account is used to recognize the pay proper for services rendered by

employees contracted/hired to perform regular entity functions and specific

vital activities or services which cannot be provided by the regular or

permanent staff of the entity. They are considered employees of the hiring

entity limited to the year when their services are reasonably required. This

includes payment for services rendered by substitute and part-time

teachers. This account shall be closed to the Revenue/Income and Expense

Summary account.

02 Other Compensation

Account Title Personnel Economic Relief Allowance (PERA)

Account Number 50102010

Normal Balance Debit

Description This account is used to recognize the allowance granted to government

personnel occupying regular, contractual, or casual positions; appointive or

elective; rendering services on full-time or part-time basis; and whose

positions are covered by Republic Act No. 6758, as amended. This account

shall be closed to the Revenue/Income and Expense Summary account.

Account Title Representation Allowance (RA)

Account Number 50102020

Normal Balance Debit

Description This account is used to recognize the monthly representation allowance

granted to authorized officials and employees in the actual performance of

their respective functions, both commutable and reimbursable. This account

shall be closed to the Revenue/Income and Expense summary account.

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Account Title Transportation Allowance (TA)

Account Number 50102030

Normal Balance Debit

Description This account is used to recognize the monthly transportation allowance

granted to authorized officials and employees in the actual performance of

their respective functions, both commutable and reimbursable. This account

shall be closed to the Revenue/Income and Expenses Summary account.

Account Title Clothing/Uniform Allowance

Account Number 50102040

Normal Balance Debit

Description This account is used to recognize the fixed amount granted to authorized

government officials/employees for the upkeep/replacement of

clothing/uniform paid in cash or in kind. This account shall be closed to the

Revenue/Income and Expense Summary account.

Account Title Subsistence Allowance

Account Number 50102050

Normal Balance Debit

Description This account is used to recognize the amount granted to authorized

government officials/employees to cover cost of accommodations, meals,

and incidental expenses incurred by employees who are on official business.

This account shall be closed to the Revenue/Income and Expense Summary

account.

Account Title Productivity Incentive Allowance

Account Number 50102080

Normal Balance Debit

Description This account shall be used to recognize the fixed amount granted to

authorized government officials/employees for at least satisfactory

performance in the discharge of their official duties. This account shall be

closed to the Revenue/Income and Expense summary account.

Account Title Honoraria

Account Number 50102100

Normal Balance Debit

Description This account is used to recognized the payment given to professionals for

services in recognition of their expertise, broad and superior knowledge in

specific projects. This also include payments to lectures, resource persons,

coordinators and facilitators in seminars, training programs and other

similar activities in training institutions including those who render services

beyond their regular workload. This account shall be closed to the

Revenue/Income and Expense Summary account.

Account Title Year End Bonus

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Account Number 50102140

Normal Balance Debit

Description This account is used to recognize the amount granted annually to

government officials and employees as authorized by law. This account shall

be closed to the Revenue/Income and Expense Summary account.

Account title Cash Gift

Account Number 50102150

Normal Balance Debit

Description This account is used to recognize the amount granted annually in addition to

the year-end bonus to government officials and employees as authorized by

law. This account shall be closed to the Revenue/Income and Expenses

Summary account.

Account Title Other Bonuses and Allowances

Account Number 50102990

Normal Balance Debit

Description This account is used to recognize other authorized bonuses and allowances

granted to government officials/employees not falling under any of the

specific other compensation accounts. This account shall be closed to the

Revenue/Income and Expense Summary account.

Subsidiary Ledgers:

11-Collective Negotiation Agreement-Civilian

12-Productivity Enhancement Incentive-Civilian

13-Productivity Enhancement Incentive-Military/Uniformed

Personnel

14-Performance Based Bonus-Civilian

15-Performance Based Bonus-Military Uniformed Personnel

34-Meal Allowance

35-Rice Allowance

36-Children’s Allowance

37-Teller’s Allowance

38-Medical, Dental, and Hospitalization Allowance

99-Other Bonuses and Allowances

Note: 01 to 10, 16-33 are assigned SL codes in RCA for NGAs

03 Personnel Benefit Contributions

Account Title Retirement and Life Insurance Premiums

Account Number 50103010

Normal Balance Debit

Description This account is used to recognize the government’s share in premium

contributions to the Government Service Insurance System and other

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retirement and life benefit systems. This account shall be closed to the

Revenue/Income and Expense Summary account.

Account Title Pag-IBIG Contributions

Account Number 50103020

Normal Balance Debit

Description This account is used to recognize the government’s share in premium

contributions to the Home Development Mutual Fund. This account shall be

closed to the Revenue/ Income and Expense Summary account.

Account Title PhilHealth Contributions

Account Number 50103030

Normal Balance Debit

Description This account is used to recognize the government’s share in premium

contributions to the Philippine Health Insurance Corporation. This account

shall be closed to the Revenue/Income and Expense Summary account.

Account Title Employees Compensation Insurance Premiums

Account Number 50103040

Normal Balance Debit

Description This account is used to recognize the government’s share in premium

contributions to the Employees’ Compensation Commission (ECC). This

account shall be closed to the Revenue/Income and Expense Summary

account.

04 Other Personnel Benefits

Account Title Retirement Gratuity

Account Number 50104020

Normal Balance Debit

Description This account is used to recognize the amount of the total creditable services

of retirees converted into gratuity months multiplied by the highest salary

received. This account shall be closed to the Revenue/Income and Expense

Summary account.

Account Title Terminal Leave Benefits

Account Number 50104030

Normal Balance Debit

Description This account is used to recognize the money value of the accumulated leave

credits of government officials and employees. This account shall be closed

to the Revenue/Income and Expense Summary account.

Account Title Other Personnel Benefits

Account Number 50104990

Normal Balance Debit

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Description This account is used to recognize the amount contributed by the

government for the employees’ benefits not falling under any of the specific

other personnel accounts. This account shall be closed to the

Revenue/Income and Expense Summary account.

02 Maintenance and Other Operating Expenses

01 Traveling Expenses

Account Title Traveling Expenses-Local

Account Number 50201010

Normal Balance Debit

Description This account is used to recognize the costs incurred in the

movement/transport of government directors, officers and employees

within the country. This includes transportation travel per diems, ferriage,

and all other related expenses. This account shall be closed to the

Revenue/Income and Expense Summary account.

02 Training and Scholarship Expenses

Account Title Training Expenses

Account Number 50202010

Normal Balance Debit

Description This account is used to recognize the costs incurred for the

participation/attendance in and conduct of trainings, conventions and

seminars/workshops. It includes training fees, honoraria of lecturers, cost of

handouts, supplies, materials, meals, snacks and all other training related

expenses. This account shall be closed to the Revenue/Income and Expense

Summary account.

03 Supplies and Materials Expenses

Account Title Office Supplies Expenses

Account Number 50203010

Normal Balance Debit

Description This account is used to recognize the cost or value of office supplies such as

bond paper, ink, and small tangible items like staple wire remover, puncher,

stapler and other similar items issued to end-users for government

operations. This also includes stationeries and other office supplies used by

the banks or issued from the stockroom to the different departments and

branches of the banks, excluding those chargeable to customers. This

account shall be closed to the Revenue/Income and Expense Summary

account.

Account Title Accountable Forms Expenses

Account Number 50203020

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Normal Balance Debit

Description This account is used to recognize the cost of accountable forms with or

without money value such as official receipts, passports, tickets,

permit/license plates, and the like, issued to end-users. This account shall be

closed to the Revenue/Income and Expense Summary account.

Account Title Non-Accountable Forms Expenses

Account Number 50203030

Normal Balance Debit

Description This account is used to recognize the cost of non-accountable from such as

pre-printed application forms, tax returns forms, accounting forms and the

like, issued to end-users. This account shall be closed to the

Revenue/Income and Expense Summary account.

Account Title Drugs and Medicines Expenses

Account Number 50203070

Normal Balance Debit

Description This account is used to recognize the costs of drugs and medicines issued to

end-users for government operations. This account shall be closed to the

Revenue/Income and Expense Summary account.

Account Title Fuel, Oil and Lubricants Expenses

Account Number 50203090

Normal Balance Debit

Description This account is used to recognize the costs of fuel, oil, lubricants, coals and

the like issued for use of government vehicles, running power plants and

other equipment in connection with government operations/projects. This

account shall be closed to the Revenue/Income and Expense Summary

account.

Account Title Chemical and Filtering Supplies Expenses

Account Number 50203130

Normal Balance Debit

Description This account is used to recognize the cost of chemical, water treatment,

filtering supplies and the like used in government operations. This account

shall be closed to the Revenue/Income and Expense Summary account.

Account Title Semi-Expendable Machinery and Equipment Expenses

Account Number 50203210

Normal Balance Debit

Description This account is used to recognize the cost of semi-expandable machinery

and equipment used in operation. This account shall be closed to the

Revenue/Income and Expense Summary account.

Account Title Semi-Expandable Furniture, Fixtures and Books Expenses

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Account Number 50203220

Normal Balance Debit

Description This account is used to recognize the cost of semi-expandable furniture,

fixtures and books used in operation. This account shall be closed to the

Revenue/Income and Expense Summary account.

Account Title Other Supplies and Materials Expenses

Account Number 50203990

Normal Balance Debit

Description This account is used to recognize the cost of inventories issued to end-users

not otherwise classified under the specific inventory expense account. This

account shall be closed to the Revenue/Income and Expense Summary

account.

04 Utility Expenses

Account Title Electricity Expenses

Account Number 50204020

Normal Balance Debit

Description This account is used to recognize the cost electricity consumed in the

government operations/projects. This account shall be closed to the

Revenue/Income and Expenses Summary account.

Account Title Other Utility Expenses

Account Number 50204990

Normal Balance Debit

Description This account is used to recognize the cost of utilities consumed in

government operations/projects not falling in under any specific utility

expense account. This account shall be closed to the Revenue/Income and

Expense Summary account.

05 Communication Expenses

Account Title Postage and Courier Services

Account Number 50205010

Normal Balance Debit

Description This account is used to recognize the cost of delivery/transmission of official

messages, mails, documents, records and be like. This account shall be

closed to the Revenue/Income and Expense Summary account.

Account Title Telephone Expenses

Account Number 50205020

Normal Balance Debit

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Description This account is used to recognize the cost of transmitting messages through

telephone lines (mobile or landlines), faxes, telex and the like whether

prepaid or postpaid. This account shall be closed to the Revenue/Income

and Expense Summary account.

Subsidiary Ledgers:

01 - Mobile

02 – Landline

Account Title Internet Subscription Expenses

Account Number 50205030

Normal Balance Debit

Description This account is used to recognize the cost of using internet services in

government operations. This account shall be closed to the Revenue/Income

and Expense Summary account.

Account Title Cable, Satellite, Telegraph and Radio Expenses

Account Number 50205040

Normal Balance Debit

Description This account is used to recognize the cost of using

cable/satellite/telegram/radio services. This account shall be closed to the

Revenue/Income and Expense Summary account.

07 Survey, Research, Exploration and Development Expenses

Account Title Survey Expenses

Account Number 50207010

Normal Balance Debit

Description This account is used to recognize the cost incurredin the conduct of

cadastral, structural, topographical, statistical and other type of surveys

conducted by government entities. This account shall be closed to the

Revenue/Income and Expense Summary account.

Account Title Research, Exploration and Development Expenses

Account Number 50207020

Normal Balance Debit

Description This account is used to recognize the cost incurred in the conduct of studies

to gain scientific or technical knowledge on future projects including

development, refinement or evaluation of policies for use of management.

This account shall be closed to the Revenue/Income and Expense Summary

account.

09 Generation, Transmission and Distribution Expenses

Account Title Generation, Transmission and Distribution Expenses

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Account Number 50209010

Normal Balance Debit

Description This account is used to recognize the costs of generation, transmission and

distribution of water, electricity, information/communication, power and

other related services intended for sale and/or redistribution. This account

shall be closed to the Revenue/Income and Expense Summary account.

10 Confidential, Intelligence and Extraordinary Expenses

Account Title Extraordinary and Miscellaneous Expenses

Account Number 50210030

Normal Balance Debit

Description This account is used to recognize the amount paid for expenses incidental to

the performance of official functions, such as: meetings and conferences,

public relations, educational, cultural and athletic activities, membership

fees in government organizations, etc. This account shall be closed to the

Revenue/Income and Expense Summary account.

Subsidiary ledgers:

01 – Extraordinary Expenses

02 – Miscellaneous Expenses

11 Professional Services

Account Title Legal Services

Account Number 50211010

Normal Balance Debit

Description This account is used to recognize the cost incurred for authorized legal

services rendered by private lawyers. This includes special counsel

allowance granted to government lawyers deputized to represent the

government in court as special counsel. This account shall be closed to the

Revenue/Income and Expense Summary account.

Account Title Auditing Services

Account Number 50211020

Normal Balance Debit

Description This account is used to recognize the cost of operating expenses provided by

auditees for auditing services rendered by the Commission on Audit. This

account shall be closed to the Revenue/Income and Expense Summary

account.

Account Title Consultancy Services

Account Number 50211030

Normal Balance Debit

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Description This account is used to recognize the cost of services rendered by

consultants contracted to perform particular outputs or services primarily

advisory in nature and requiring highly specialized or technical expertise

which cannot be provided by the regular staff of the entity. This account

shall be closed to the Revenue/Income and Expense Summary account.

Account Title Other Professional Services

Account Number 50211990

Normal Balance Debit

Description This account is used to recognize the cost of other professional services

contracted by the entity not otherwise classified under any of the specific

professional services accounts. This account shall be closed to the

Revenue/Income and Expense Summary account.

12 General Services

Account Title Security Services

Account Number 50212030

Normal Balance Debit

Description This account is used to recognize the cost of security services contracted by

the government. This account shall be closed to the Revenue/Income and

Expense Summary account.

Account Title Other General Services

Account Number 50212990

Normal Balance Debit

Description This account is used to recognize the cost of other general services

contracted by the entity not otherwise classified under any of the specific

general services accounts. This account shall be closed to the

Revenue/Income and Expense Summary account.

13 Repairs and Maintenance

Account Title Repairs and Maintenance-Investment Property

Account Number 50213010

Normal Balance Debit

Description This account is used to recognize the cost of repairs and maintenance on

buildings/warehouses and other structures held for rent/lease or held for

capital appreciation or both. This account shall be closed to the

Revenue/income and Expense Summary account.

Account Title Repairs and Maintenance – Land Improvements

Account Number 50213020

Normal Balance Debit

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Description This account is used to recognize the cost of repairs and maintenance on

aquaculture structures and other land improvements

constructed/acquired/developed for public use. This account shall be closed

to the Revenue/Income and Expense Summary account.

Subsidiary Ledgers:

01 – Aquaculture Structures

02 – Reforestation Projects

03 - Other Land Improvements

Account Title Repairs and Maintenance – Infrastructure Assets

Account Number 50213030

Normal Balance Debit

Description This account is used to recognize the cost of repairs and maintenance on

road networks; flood control systems; sewer systems; water supply systems;

power supply systems; communication networks; seaport systems; airport

systems; parks, plazas, monuments; railway systems; plant-utility plant in

service (UPIS) and other infrastructure assets. This account shall be closed to

the Revenue/Income and Expense Summary account.

Subsidiary Ledgers:

01 – Road Networks

02 – Flood Control Systems

03 – Sewer Systems

04 – Water Supply Systems

05 – Power Supply Systems

06 – Communication Networks

07 – Seaport Systems

08 – Airport Systems

09 – Parks, Plazas and Monuments

10 – Railway Systems

11 – Plant-Utility Plant in Service (UPIS)

99 – Other Infrastructure Assets

Account Title Repairs and Maintenance-Buildings and Other Structures

Account Number 50213040

Normal Balance Debit

Description This account is used to recognize the cost of repairs and maintenance on

office buildings; school buildings; hospitals and health centers; markets;

slaughterhouses; hostels and dormitories; water plant, structures and

improvements and other structures. This account shall be closed to the

Revenue/Income and Expense Summary account.

Subsidiary Ledgers:

01 – Buildings

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02 – School Buildings

03 - Hospitals and Health Centers

04 – Markets

05 – Slaughterhouses

06 – Hostels and Dormitories

07 – Water Plant, Structures and Improvements

99 – Other Structures

Account Title Repairs and Maintenance-Machinery and Equipment

Account Number 50213050

Normal Balance Debit

Description This account is used to recognize the cost of repairs and maintenance on

machinery; office equipment; information and communication technology

(ICT) equipment; agricultural and forestry equipment; marine and fishery

equipment; airport equipment; communication equipment; construction

and heavy equipment; disaster response and rescue equipment; military,

police and security equipment; medical equipment; printing equipment;

sports equipment; technical and scientific equipment; gaming equipment

and other machinery and equipment. This account shall be closed to the

Revenue/Income and Expense Summary account.

Subsidiary Ledgers:

01 – Machinery

02 – Office Equipment

03 – Information and Communication Technology Equipment

04 – Agricultural and Forestry Equipment

05 – Marine and Fishery Equipment

06 – Airport Equipment

07 – Communication Equipment

08 – Construction and Heavy Equipment

09 – Disaster Response and Rescue Equipment

10 – Military, Police and Security Equipment

11 – Medical Equipment

12 – Printing Equipment

13 – Sports Equipment

14 – Technical and Scientific Equipment

15 – Gaming Equipment

99 – Other Machinery and Equipment

Account Title Repairs and Maintenance-Transportation Equipment

Account Number 50213060

Normal Balance Debit

Description This account is used to recognize the cost of repairs and maintenance on

motor vehicles; trains; aircrafts; watercrafts; and other transportation

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equipment. This account shall be closed to the Revenue/Income and

Expense Summary account.

Subsidiary Ledgers:

01 – Motor Vehicles

02 – Trains

03 – Aircrafts and Aircrafts Ground Equipment

04 – Watercrafts

99 – Other Transportation Equipment

Account Title Repairs and Maintenance-Furniture and Fixtures

Account Number 50213070

Normal Balance Debit

Description This account is used to recognize the cost of repairs and maintenance on

furniture and fixtures. This account shall be closed to the

Revenue/Income and Expense Summary account.

Account Title Repairs and Maintenance-Leased Assets

Account Number 50213080

Normal Balance Debit

Description This account is used to recognize the cost of repairs and maintenance of

buildings; and other leased assets acquired by a lessee under a finance lease

contract/agreement. This account shall be closed to the Revenue/Income

and Expense Summary account.

Subsidiary Ledgers:

01 – Building and Other Structures

02 – Machinery and Equipment

03 – Transportation Equipment

04 – Furniture and Fixtures

99 – Other Leased Assets

Account Title Repairs and Maintenance-Leased Assets Improvements

Account Number 50213090

Normal Balance Debit

Description This account is used to recognize the cost of repairs and maintenance of

improvements on land, buildings and other assets occupied by a lessee

under an operating lease. This account shall be closed to the

Revenue/Income and Expense Summary account.

Subsidiary Ledgers:

01- Land

02- Buildings

99 – Other Leased Assets Improvements

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Account Title Repairs and Maintenance-Service Concession Assets

Account Number 50213110

Normal Balance Debit

Description This account is used to recognize the cost of restoration and maintenance of

service concession assets. This account shall be closed to the

Revenue/Income and Expense Summary account.

Subsidiary Ledgers:

01 – Road Networks

02 – Flood Control Systems

03 – Sewer Systems

04 – Water Supply Systems

05 – Power Supply Systems

06 – Communication Networks

07 – Seaport Systems

08 – Airport Systems

09 – Parks, Plaza and Monuments

10 – Railway Systems

11 – Buildings and Other Structures

12 – Machinery and Equipment

13 – Transportation Equipment

14 – Furniture and Fixtures

99 – Other Service Concession Assets

Account Title Repairs and Maintenance-Semi-Expendable Machinery and Equipment

Account Number 50213210

Normal Balance Debit

Description This account is used to recognize the cost of repairs and maintenance of

semi-expandable machinery and equipment. This account shall be closed to

the Revenue/Income and Expense Summary account.

Subsidiary Ledgers:

01 – Machinery

02 - Office Equipment

03 – Information and Communications Technology

04 – Agricultural and Forestry Equipment

05 – Marine and Fishery Equipment

06 - Airport Equipment

07 – Communication equipment

08 – Disaster Response and Rescue Equipment

09 - Military, Police and Security Equipment

10 – Medical Equipment

11 - Printing Equipment

12 – Sports Equipment

13 – Technical and Scientific Equipment

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14 – Construction and Heavy Equipment

15 - Gaming Equipment

99 - Other Machinery and Equipment

Account Title Repairs and Maintenance-Semi-Expendable Furniture, Fixtures & Books

Account Number 50213220

Normal Balance Debit

Description This account is used to recognize the cost of repairs and maintenance of

semi-expendable furniture, fixtures and books. This account shall be closed

to the Revenue/Income and Expense Summary account.

Subsidiary Ledgers:

01 – Furniture and Fixtures

02 – Books

Account Title Repairs and Maintenance-Other Property, Plant and Equipment

Account Number 50213990

Normal Balance Debit

Description This account is used to recognize the cost of repairs and maintenance of

other property, plant and equipment not falling under any of the specific

property, plant & equipment account. This account shall be closed to the

Revenue/Income and Expense Summary account.

Subsidiary Ledgers:

01 – Work/Zoo Animals

99 – Other Property, Plant and Equipment

15 Taxes, Insurance Premiums and Other Fees

Account Title Taxes, Duties and Licenses

Account Number 50215010

Normal Balance Debit

Description This account is used to recognize the amount of taxes, duties, licenses and

other fees except tax due to regulatory entities. This also includes taxes on

interest income on savings deposits, time deposits, and government

securities of the bond sinking fund/other funds. This account shall be closed

to the Revenue/Income and Expense Summary account.

Account Title Fidelity Bond Premiums

Account Number 50215020

Normal Balance Debit

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Description This account is used to recognize the amount of premiums paid by the entity

for the fidelity bonds of accountable officers. This account shall be closed to

the Revenue/Income and Expense Summary account.

Account Title Insurance Expenses

Account Number 50215030

Normal Balance Debit

Description This account is used to recognize the amount of premiums paid by the entity

for the insurable risks of government property. This account shall be closed

to the Revenue/Income and Expense Summary account.

16 Labor and Wages

Account Title Labor and Wages

Account Number 50216010

Normal Balance Debit

Description This account is used to recognize the costs incurred for labor and wages.

These include labor payroll paid for projects undertaken by administration,

for agricultural activities involving hired labor, student wages, etc. This

account shall be closed to the Revenue/Income and Expense Summary

account.

99 Other Maintenance and Operating Expenses

Account Title Advertising, Promotional and Marketing Expenses

Account Number 50299010

Normal Balance Debit

Description This account is used to recognize the costs incurred for advertisement in

newspapers, magazines, televisions, radio and other forms of media, such as

expenses to: (a) promote and market products and services; (b) publish

invitations to bid and other authorized government advertisement. This also

includes commission or broker’s fee paid to agents, brokers or others for

marketing and other related activities done for the government entities. This

account shall be closed to the Revenue/Income and Expense Summary

account.

Account Title Printing and Publication Expenses

Account Number 50299020

Normal Balance Debit

Description This account is used to recognize the costs of printing and binding of

manuscripts/documents, forms, manuals, brochures, pamphlets, and the

like. This account shall be closed to the Revenue/income and Expense

Summary account.

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Account Title Representation Expenses

Account Number 50299030

Normal Balance Debit

Description This account is used to recognize the expenses incurred for official

meetings/conferences and other official functions. This account shall

be closed to the Revenue/Income and Expense Summary account.

Account Title Transportation and Delivery Expenses

Account Number 50299040

Normal Balance Debit

Description This account is used to recognize the cost of transporting

goods/merchandise sold in the course of business operations. This includes

the cost of moving entity’s own people and property from one station to

another. This account shall be closed to the Revenue/Income and Expense

Summary account.

Account Title Rent/Lease Expenses

Account Number 50299050

Normal Balance Debit

Description This account is used to recognize rental/lease of land, buildings, facilities,

equipment, vehicles, machineries, and the like. This also includes rental of

living quarters for entities without available quarters to house their officials

entitled to the same. This account shall be closed to the Revenue/Income

and Expense Summary account.

Account Title Membership Dues and Contributions to Organizations

Account Number 50299060

Normal Balance Debit

Description This account is used to recognize membership fees/dues/contributions by

the entity and/or its officials and employees to

recognized/authorized/accredited professional organizations as authorized

in its approved annual budget. This account shall be closed to the

Revenue/Income and Expense Summary account.

Account Title Donations

Account Number 50299080

Normal Balance Debit

Description This account is used to recognize the amount of donations to other levels of

government and individuals and institutions. This account shall be closed to

the Revenue/Income and Expense Summary account.

Account Title Directors and Committee Member’s Fees

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Account Number 50299120

Normal Balance Debit

Description This account is used to recognize the per diems and allowances paid to the

Board of Directors and Committee Members. This account shall be closed to

the Revenue/Income and Expense Summary account.

Account Title Other Maintenance and Operating Expenses

Account Number 50299990

Normal Balance Debit

Description This account is used to recognize other operating expenses not falling under

any of the specific maintenance and other operating expense accounts. This

account shall be closed to the Revenue/Income and Expense Summary

account.

03 Financial Expenses

01 Financial Expenses

Account Title Interest Expenses

Account Number 50301020

Normal Balance Debit

Description This account is used to recognize interest charges paid for the use of

borrowed money. This also includes discounts on treasury bills and treasury

bonds; premiums and bond investments; coupon payments/interests on

domestic and foreign bonds issued by the government entities. This account

shall be closed to the Revenue/Income and Expense Summary account.

Subsidiary Ledgers:

03 – Financial Liabilities Held for Trading

04 – Financial Liabilities Designated at Fair Value through

Surplus/Profit or Deficit/Loss

05 – Deposits

06 – Bills Payables

07 – Bonds Payable

08 – Unsecured Subordinated Debt

09 – Redeemable Preferred Shares

10 – Finance Lease Payment Payable

99 – Others

Note: 01 to 02 are assigned codes in RCA for NGAs

Account Title Bank Charges

Account Number 50301040

Normal Balance Debit

Description This account is used to recognize the charges imposed by the bank for

various services rendered excluding interest charges. This also includes cost

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of checkbooks, telegraphic transfers and the like. This account shall be

closed to the Revenue/Income and Expense Summary account.

Account Title Other Financial Charges

Account Title 50301990

Normal Balance Debit

Description This account is used to recognize the charges not falling under any of the

specific financial expense accounts. This account shall be closed to the

Revenue/Income and Expense Summary account.

05 Non-Cash Expenses

01 Depreciation

Account Title Depreciation-Investment Property

Account Number 50501010

Normal Balance Debit

Description This account is used to recognize the periodic allocation of cost for the wear

and tear of buildings/warehouses and other structures held for rent/lease or

held for capital appreciation or both in accordance with the prescribed

policy on depreciation. This account shall be closed to the Revenue/Income

and Expense Summary account.

Account Title Depreciation-Land Improvements

Account Number 50501020

Normal Balance Debit

Description This account is used to recognize the periodic allocation of cost for the

wear and tear of aquaculture structures and other land improvements

constructed/acquired/developed for public use in accordance with the

prescribed policy on depreciation. This account shall be closed to the

Revenue/Income and Expense Summary account.

Subsidiary Ledgers:

01 – Aquaculture Structures

99 – Other Land Improvements

Account Title Depreciation-Infrastructure Assets

Account Number 50501030

Normal Balance Debit

Description This account is used to recognize the periodic allocation of cost for the

wear and tear of road networks; flood control systems; sewer systems;

water supply systems; power supply systems; communication networks;

seaport systems; airport systems; parks, plazas, monuments; railways

systems; plant-utility plant in service (UPIS) and other infrastructure assets

in accordance with the prescribed policy on depreciation. This account shall

be closed to the Revenue/Income and Expense Summary account.

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Subsidiary Ledgers:

01 – Road Networks

02 – Flood Control Systems

03 – Sewer Systems

04 – Water Supply Systems

05 – Power Supply Systems

06 – Communication Networks

07 – Seaport Systems

08 – Airport Systems

09 – Parks, Plazas and Monuments

10 - Railway Systems

11 – Plant-Utility Plant in Service (UPIS)

99 – Other Infrastructures Assets

Account Title Depreciation-Buildings and Other Structures

Account Number 50501040

Normal Balance Debit

Description This account is used to recognize the periodic allocation of cost for the

wear and tear of office buildings; school buildings; hospitals and health

centers; markets; slaughterhouses; hostels and dormitories ; water plant,

structures and improvements and other structures in accordance with the

prescribed policy on depreciation. This account shall be closed to the

Revenue/Income and Expense Summary account.

Subsidiary Ledgers:

01 – Buildings

02 – School Buildings

03 – Hospitals and Health Centers

04 – Markets

05 – Slaughterhouses

06 – Hostels and Dormitories

07 – Water Plant, Structures and Improvements

99 – Other Structures

Account Title Depreciation-Machinery and Equipment

Account Number 50501050

Normal Balance Debit

Description This account is used to recognize the periodic allocation of cost for the

wear and tear of machinery; office equipment; ICT equipment; agricultural

and forestry equipment; marine and fishery equipment; airport equipment;

communication equipment; construction and heavy equipment; disaster

response and rescue equipment; military, police and security equipment;

medical equipment; printing equipment; sports equipment; technical and

scientific equipment; gaming equipment and other machinery and

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equipment in accordance with the prescribed policy on depreciation. This

account shall be closed to the Revenue/Income and Expense Summary

account.

Subsidiary Ledgers:

01 – Machinery

02 – Office Equipment

03 – Information and Communication Technology Equipment

04 – Agricultural and Forestry Equipment

05 – Marine and Fishery Equipment

06 – Airport Equipment

07 – Communication Equipment

08 – Construction and Heavy Equipment

09 – Disaster Response and Rescue Equipment

10 – Military, Police and Security Equipment

11 – Medical Equipment

12 – Printing Equipment

13 – Sports Equipment

14 – Technical and Scientific Equipment

15 – Gaming Equipment

99 – Other Machinery and Equipment

Account Title Depreciation-Transportation Equipment

Account Number 50501060

Normal Balance Debit

Description This account is used to recognize the periodic allocation of cost for the

wear and tear of motor vehicles; trains; aircrafts; watercrafts; and other

transportation equipment in accordance with the prescribed policy on

depreciation. This account shall be closed to the Revenue/Income and

Expense Summary account.

Subsidiary Ledgers:

01 – Motor Vehicles

02 – Trains

03 – Aircrafts and Aircrafts Ground Equipment

04 – Watercrafts

99 – Other Transportation Equipment

Account Title Depreciation-Furniture, Fixtures and Books

Account Number 50501070

Normal Balance Debit

Description This account is used to recognize the periodic allocation of cost for the

wear and tear of furniture and fixtures, and books in accordance with the

prescribed policy on depreciation. This account shall be closed to the

Revenue/Income and Expense Summary account.

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Subsidiary Ledgers:

01 – Furniture and Fixtures

02 – Books

Account Title Depreciation-Leased Assets

Account Number 50501080

Normal Balance Debit

Description This account is used to recognize the periodic allocation of cost for the

wear and tear of buildings, and other assets under finance lease

contract/agreement in accordance with the prescribed policy on

depreciation. This account shall be closed to the Revenue/Income and

Expense Summary account.

Subsidiary Ledgers:

01 – Buildings and Other Structures

02 – Machinery and Equipment

03 – Transportation Equipment

04 – Furniture and Fixtures

99 – Other Leased Assets

Account Title Depreciation-Leased Assets Improvements

Account Number 50501090

Normal Balance Debit

Description This account is used to recognize the periodic allocation of cost for the

wear and tear of improvements on land, buildings and other leased assets

used in operations under operating lease contract in accordance with the

prescribed policy on depreciation. This account shall be closed to the

Revenue/Income and Expense Summary account.

Subsidiary Ledgers:

01 – Land

02 – Buildings

99 – Other Leased Assets Improvements

Account Title Depreciation-Service Concession Assets

Account Number 50501110

Normal Balance Debit

Description This account is used to recognize the periodic allocation of cost for the

wear and tear of service concession-road networks; service concession-flood

control systems; service concession-sewer systems; service concession-

water supply systems; service concession-power supply systems; service

concession-communication networks; service concession-seaport systems;

service concession-airport systems; service concession-parks, plazas and

monuments; service concession-railway systems; service concession-

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building and other structures; service concession-machinery and equipment;

service concession-transportation equipment; service concession-furniture,

fixtures and books and other service concession assets in accordance with

the prescribed policy on depreciation. This account shall be closed to the

Revenue/Income and Expense Summary account.

Subsidiary Ledgers:

01 – Road Networks

02 – Flood Control Systems

03 – Sewer Systems

04 – Water Supply Systems

05 – Power Supply Systems

06 – Communication Networks

07 – Seaport Systems

08 – Airport Systems

09 – Parks, Plaza and Monuments

10 – Railway Systems

11 – Buildings and Other Structures

12 – Machinery and Equipment

13 – Transportation Equipment

14 – Furniture, Fixtures and Books

99 – Other Service Concession Assets

Account Title Depreciation –Other Property, Plant and Equipment

Account Number 50501990

Normal Balance Debit

Description This account is used to recognize the periodic allocation of cost for the

wear and tear of other property, plant and equipment not falling under any

of the specific Property, Plant and Equipment account in accordance with

the prescribed policy on depreciation. This account shall be closed to the

Revenue/Income and Expense Summary account.

Subsidiary Ledgers:

01 – Work/Zoo Animals

99 – Other property, Plant and Equipment

02 Amortization

Account Title Amortization-Intangible Assets

Account Number 50502010

Normal Balance Debit

Description This account is used to recognize the periodic allocation of cost of intangible

assets. This account shall be closed to the Revenue/Income and Expense

Summary account.

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Subsidiary Ledgers:

01 – Patents/Copyrights

02 – Computer Software

03 – Websites

04 – Goodwill

99 – Other Intangible Assets

Account Title Amortization-Service Concession-Intangible Assets

Account Number 50502020

Normal Balance Debit

Description This account is used to recognize the periodic allocation of cost of service

concession-intangible assets. This account shall be closed to the

Revenue/Income and Expense Summary account.

Account Title Impairment Loss-Other Receivables

Account Number 50503060

Normal Balance Debit

Description This account is used to recognize the loss incurred due to impairment of

other receivables. This account shall be closed to the Revenue/Income and

Expense Summary account.

Account Title Impairment Loss-Property, Plant and Equipment

Account Number 50503090

Normal Balance Debit

Description This account is used to recognize the loss incurred due to impairment of

property, plant and equipment where carrying amount is greater than

depreciated replacement cost. This account shall be closed to the

Revenue/Income and Expense Summary account.

Account Title Impairment Loss-Intangible Assets

Account Number 50503110

Normal Balance Debit

Description This account is used to recognize the loss incurred due to impairment of

intangible asset where carrying amount is greater than recoverable

amount/recoverable service amount. This account shall be closed to the

Revenue/Income and Expense Summary account.

Subsidiary Ledgers:

01 – Patents/Copyrights

02 – Computer Software

03 – Websites

04 – Goodwill

99 – Other Intangible Assets

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Account Title Impairment Loss-Other Investments

Account Number 50503180

Normal Balance Debit

Description This account is used to recognize the loss incurred in writing down other

investments below cost to fair value less costs to sell. This account shall be

closed to the Revenue/Income and Expense Summary account.

Account Title Impairment Loss-Other Assets

Account Number 50503990

Normal Balance Debit

Description This account is used to recognize the loss incurred in writing down assets

not falling under any of the specific assets accounts below cost to fair value

less costs to sell. This account shall be closed to the Revenue/Income and

Expense Summary account.

04 Losses

Account Title Loss on Sale of Property, Plant and Equipment

Account Number 50504040

Normal Balance Debit

Description This account is used to recognize the amount of loss on sale of property,

plant and equipment. This account shall be closed to the Revenue/Income

and Expense Summary account.

Account Title Loss on Sale of Assets

Account Number 50504080

Normal Balance Debit

Description This account is used to recognize the amount of loss on sale of assets. This

account shall be closed to the Revenue/Income and Expense Summary

account.

Account Title Loss of Assets

Account Number 50504090

Normal Balance Debit

Description This account is used to recognize the amount of loss suffered by government

due to theft/fortuitous events/calamities/civil unrest and events of same

nature for which relief has been granted. This account shall be closed to the

Revenue/Income and Expense Summary account.

05 Discounts and Rebates

Account Title Other Discounts

Account Number 50505010

Normal Balance Debit

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Description This account is used to recognize the amount of discounts not falling under

any of the specific discount accounts. This includes discounts given from

disposal of acquired assets. This account shall be closed to the

Revenue/Income and Expense Summary account.

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ACCOUNT TITLE AND CODES

ASSETS

1 Assets

1 01 Cash and Cash Equivalents

1 01 01 Cash on Hand

1 01 01 010 Cash-Collecting Officers

1 01 01 020 Petty Cash

1 01 01 030 Local Currency on Hand

1 01 01 040 Foreign Currency on Hand

1 01 01 050 Checks and Other Cash Items

1 01 01 060 Treasury Fund Capital

1 01 02 Cash in Bank-Local Currency

1 01 02 010 Cash in Bank-Local Currency, BangkoSentralngPilipinas

1 01 02 020 Cash in Bank-Local Currency, Current Account

1 01 02 030 Cash in Bank-Local Currency, Savings Account

1 01 02 050 Due from BangkoSentralngPilipinas-Local Currency

1 01 02 060 Due from Other Banks-Local Currency

1 01 03 Cash in Bank-Foreign Currency

2 01 03 010 Cash in Bank-Foreign Currency, BangkoSentralngPilipinas

3 01 03 020 Cash in Bank-Foreign Currency, Current Account

4 01 03 030 Cash in Bank-Foreign Currency, Savings Account

5 01 03 050 Due from BangkoSentralngPilipinas-Foreign Currency

6 01 03 060 Due from Other Banks-Foreign Currency

1 01 05 Cash Equivalents

1 01 05 010 Treasury Bills

1 01 05 020 Time Deposits-Local Currency

1 01 05 030 Time Deposits-Foreign Currency

1 01 05 040 Treasury Bonds

1 01 05 050 Cash in Transit

1 02 Investments

1 02 07 Sinking Fund

1 02 99 Other Investments

1 02 99 990 Other Investments

1 02 99 991 Allowance for Impairment-Other Investments

1 03 Receivables

1 03 01 Loans and Receivable Accounts

1 03 01 010 Accounts Receivable

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1 03 01 011 Allowance for Impairment-Accounts Receivable

1 03 01 020 Notes Receivable

1 03 01 021 Allowance for Impairment-Notes Receivable

1 03 01 040 Loans Receivable-Local Government Units

1 03 01 041 Allowance for Impairment-Loans Receivable-Local Government Units

1 03 01 050 Interests Receivable

1 03 01 051 Allowance for Impairment-Interests Receivable

1 03 01 070 Loans Receivable-Other Government Corporations

1 03 01 071 Allowance for Impairment-Loans Receivable-Other Government Corporations

1 03 01 990 Loans Receivable-Others

1 03 01 991 Allowance for Impairment-Loans Receivable-Others

1 03 03 Inter-Agency Receivables

1 03 03 010 Due from National Government Agencies

1 03 03 030 Due from Local Government Units

1 03 03 050 Due from Government Corporations

1 03 05 Other Receivables

1 03 05 010 Receivables-Disallowances/Charges

1 03 05 020 Due from Officers and Employees

1 03 05 990 Other Receivables

1 03 05 991 Allowance for Impairment-Other Receivables

1 04 Inventories

1 04 04 Inventory Held for Consumption

1 04 04 010 Office Supplies Inventory

1 04 04 011 Allowance for Impairment-Office Supplies Inventory

1 04 04 020 Accountable Forms, Plates and Stickers Inventory

1 04 04 021 Allowance for Impainnent-Accountable Forms, Plates and Stickers Inventory

1 04 04 030 Non-Accountable Forms Inventory

1 04 04 031 Allowance for Impairment-Non-Accountable Forms Inventory

1 04 04 060 Drugs and Medicines Inventory

1 04 04 061 Allowance for Impairment-Drugs and Medicines Inventory

1 04 04 080 Fuel, Oil and Lubricants Inventory

1 04 04 081 Allowance for Impairment-Fuel, Oil and Lubricants Inventory

1 04 04 120 Chemical and Filtering Supplies Inventory

1 04 04 121 Allowance for Impairment-Chemical and Filtering Supplies Inventory

1 04 04 130 Construction Materials Inventory

1 04 04 131 Allowance for Impairment-Construction Materials Inventory

1 04 04 160 Information Materials Inventory

1 04 04 161 Allowance for Impairment- Information Materials Inventory

1 04 04 990 Other Supplies and Materials Inventory

1 04 04 991 Allowance for Impairment-Other Supplies and Materials Inventory

1 04 05 Semi-Expendable Machinery and Equipment

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1 04 05 010 Semi-Expendable Machinery

1 04 05 020 Semi-Expendable Office Equipment

1 04 05 030 Semi-Expendable Information and Communication Technology Equipment

1 04 05 110 Semi-Expendable Printing Equipment

1 04 05 120 Semi-Expendable Sports Equipment

1 04 05 190 Semi-Expendable Other Machinery and Equipment

1 04 06 Semi—Expendable Furniture, Fixtures and Books

1 04 06 010 Semi-Expendable Furniture and Fixtures

1 05 Investment Property

1 05 01 Land and Buildings

1 05 01 010 Investment Property, Land

1 05 01 011 Accumulated Impairment Losses-Investment Property, Land

1 05 01 020 Investment Property, Buildings

1 05 01 021 Accumulated Depreciation-Investment Property, Buildings

1 05 01 022 Accumulated Impairment Losses-Investment Property, Buildings

1 05 99 Construction in Progress

1 05 99 010 Construction in Progress-Investment Property, Buildings

1 06 Property, Plant and Equipment

1 06 01 Land

1 06 01 010 Land

1 06 01 011 Accumulated Impairment Losses-Land

1 06 02 Land Improvements

1 06 02 010 Land Improvements, Aquaculture Structures

1 06 02 011 Accumulated Depreciation-Land Improvements, Aquaculture Structures

1 06 02 012 Accumulated Impairment Losses-Land Improvements, Aquaculture Structures

1 06 02 990 Other Land Improvements

1 06 02 991 Accumulated Depreciation-Other Land Improvements

1 06 02 992 Accumulated Impairment Losses-Other Land Improvements

1 06 03 Infrastructure Assets

1 06 03 040 Water Supply Systems

1 06 03 041 Accumulated Depreciation-Water Supply Systems

1 06 03 042 Accumulated Impairment Losses-Water Supply Systems

1 06 03 060 Communication Networks

1 06 03 061 Accumulated Depreciation-Communication Networks

1 06 03 062 Accumulated Impairment Losses-Communication Networks

1 06 03 110 Plant-Utility Plant in Service (UPIS)

1 06 03 111 Accumulated Depreciation-Plant (UPIS)

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1 06 03 112 Accumulated Impairment Losses-Plant (UPIS)

1 06 03 990 Other Infrastructure Assets

1 06 03 991 Accumulated Depreciation-Other Infrastructure Assets

1 06 03 992 Accumulated Impairment Losses-Other Infrastructure Assets

1 06 04 Buildings and Other Structures

1 06 04 010 Buildings

1 06 04 011 Accumulated Depreciation-Buildings

1 06 04 012 Accumulated Impairment Losses-Buildings

1 06 04 070 Water Plant, Structure and Improvements

1 06 04 071 Accumulated Depreciation-Water Plant, Structure and Improvements

1 06 04 072 Accumulated Impairment Losses-Water Plant Structure and Improvements

1 06 04 990 Other Structures

1 06 04 991 Accumulated Depreciation-Other Structures

1 06 04 992 Accumulated Impairment Losses-Other Structures

1 06 05 Machinery and Equipment

1 06 05 010 Machinery

1 06 05 011 Accumulated Depreciation-Machinery

1 06 05 012 Accumulated Impairment Losses-Machinery

1 06 05 020 Office Equipment

1 06 05 021 Accumulated Depreciation-Office Equipment

1 06 05 022 Accumulated Impairment Losses-Office Equipment

1 06 05 030 Information and Communication Technology Equipment

1 06 05 031 Accumulated Depreciation-information and Communication Technology

Equipment

1 06 05 032 Accumulated Impairment Losses-Information and Communication Technology

Equipment

1 06 05 070 Communication Equipment

1 06 05 071 Accumulated Depreciation-Communication Equipment

1 06 05 072 Accumulated Impairment Losses-Communication Equipment

1 06 05 080 Construction and Heavy Equipment

1 06 05 081 Accumulated Depreciation-Construction and Heavy Equipment

1 06 05 082 Accumulated Impairment Losses-Construction and Heavy Equipment

1 06 05 120 Printing Equipment

1 06 05 121 Accumulated Depreciation-Printing Equipment

1 06 05 122 Accumulated Impairment Losses-Printing Equipment

1 06 05 990 Other Equipment

1 06 05 991 Accumulated Depreciation-Other Equipment

1 06 05 992 Accumulated Impairment Losses-Other Equipment

1 06 06 Transportation Equipment

1 06 06 010 Motor Vehicles

1 06 06 011 Accumulated Depreciation-Motor Vehicles

1 06 06 012 Accumulated Impairment Losses-Motor Vehicles

1 06 06 990 Other Transportation Equipment

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1 06 06 991 Accumulated Depreciation-Other Transportation Equipment

1 06 06 992 Accumulated Impairment Losses-Other Transportation Equipment Furniture,

Fixtures and Books

1 06 07 Furniture and Fixtures

1 06 07 010 Furniture and Fixtures

1 06 07 011 Accumulated Depreciation-Furniture and Fixtures

1 06 07 012 Accumulated Impairment Losses-Furniture and Fixtures

1 06 08 Leased Assets

1 06 08 010 Leased Assets, Land

1 06 08 011 Accumulated Impairment Losses-Leased Assets, Land

1 06 08 020 Leased Assets, Buildings and Other Structures

1 06 08 021 Accumulated Depreciation-Leased Assets, Buildings and Other Structures

1 06 08 022 Accumulated Impairment Losses-Leased Assets, Buildings and Other Structures

1 06 08 030 Leased Assets, Machinery and Equipment

1 06 08 031 Accumulated Depreciation Leased Assets, Machinery and Equipment

1 06 08 032 Accumulated Impairment Losses-Leased Assets, Machinery and Equipment

1 06 08 040 Leased Assets, Transportation Equipment

1 06 08 041 Accumulated Depreciation-Leased Assets, Transportation Equipment

1 06 08 042 Accumulated Impairment Losses-Leased Assets, Transportation Equipment

1 06 08 050 Leased Assets, Furniture and Fixtures

1 06 08 051 Accumulated Depreciation-Leased Assets, Furniture and Fixtures

1 06 08 052 Accumulated Impairment Losses-Leased Assets, Furniture and Fixtures

1 06 08 990 Other Leased Assets

1 06 08 991 Accumulated Depreciation-Other Leased Assets

1 06 08 992 Accumulated Impairment Losses-Other Leased Assets

1 06 09 Leased Assets Improvements

1 06 09 010 Leased Assets Improvements, Land

1 06 09 011 Accumulated Depreciation-Leased Assets Improvements, Land

1 06 09 012 Accumulated Impairment Losses-Leased Assets Improvements, Land

1 06 09 020 Leased Assets Improvements, Buildings

1 06 09 021 Accumulated Depreciation-Leased Assets Improvements, Buildings

1 06 09 022 Accumulated Impairment Losses-Leased Assets Improvements, Buildings

1 06 09 990 Other Leased Assets Improvements

1 06 09 991 Accumulated Depreciation-Other Leased Assets Improvements

1 06 09 992 Accumulated Impairment Losses-Other Leased Assets Improvements

1 06 11 Service Concession-Tangible Assets

1 06 11 040 Service Concession-Water Supply Systems

1 06 11 041 Accumulated Depreciation-Service Concession-Water Supply Systems

1 06 11 042 Accumulated Impairment Losses-Service Concession-Water Supply

1 06 98 Other Property, Plant and Equipment

1 06 98 990 Other Property, Plant and Equipment

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1 06 98 991 Accumulated Depreciation-Other Property, Plant and Equipment

1 06 98 992 Accumulated Impairment Losses-Other Property, Plant and Equipment

1 06 99 Construction in Progress

1 06 99 010 Construction in Progress-Land Improvements

1 06 99 020 Construction in Progress-Infrastructure Assets

1 06 99 030 Construction in Progress-Buildings and Other Structures

1 06 99 040 Construction in Progress-Leased Assets

1 06 99 050 Construction in Progress-Leased Assets Improvements

1 06 99 060 Construction in Progress-Furniture and Fixtures

1 08 Intangible Assets

1 08 01 Intangible Assets

1 08 01 020 Computer Software

1 08 01 021 Accumulated Amortization-Computer Software

1 08 01 022 Accumulated Impairment Losses-Computer Software

1 08 01 030 Websites

1 08 01 031 Accumulated Amortization-Websites

1 08 01 032 Accumulated Impairment Losses-Websites

1 08 01 040 Goodwill

1 08 01 041 Accumulated Impairment Losses-Goodwill

1 08 01 980 Other Intangible Assets

1 08 01 981 Accumulated Amortization-Other Intangible Assets

1 08 01 982 Accumulated Impairment Losses-Other Intangible Assets

1 99 Other Assets

1 99 01 Advances

1 99 01 010 Advances for Operating Expenses

1 99 01 020 Advances for Payroll

1 99 01 030 Advances to Special Disbursing Officer

1 99 01 040 Advances to Officers and Employees

1 99 02 Prepayments

1 99 02 010 Advances to Contractors

1 99 02 020 Prepaid Rent

1 99 02 030 Prepaid Registration

1 99 02 040 Prepaid Interest

1 99 02 050 Prepaid Insurance

1 99 02 080 Withholding Tax at Source

1 99 02 990 Other Prepayments

1 99 03 Deposits

1 99 03 020 Guaranty Deposits

1 99 03 990 Other Deposits

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1 99 04 Restricted Fund

1 99 04 010 Restricted Fund

1 99 99 Other Assets

1 99 99 990 Other Assets

1 99 99 991 Accumulated Impairment Losses-Other Assets

2 LIABILITIES

2 01 Financial Liabilities

2 01 01 Payables

2 01 01 010 Accounts Payable

2 01 01 020 Due to Officers and Employees

2 01 01 040 Notes Payable

2 01 01 050 Interest Payable

2 01 01 060 Operating Lease Payable

2 01 01 070 Finance Lease Payable

2 01 01 080 Awards and Rewards Payable

2 01 01 090 Service Concession Arrangements Payable

2 01 01 100 Accrued Benefits Payable

2 01 01 110 Insurance/Reinsurance Premium Payable

2 01 02 Bills/Bonds/Loans Payable

2 01 02 040 Loans Payable-Domestic

2 01 02 050 Loans Payable-Foreign

2 01 03 Tax Refunds Payable

2 01 03 010 Tax Refunds Payable

2 01 99 Other Financial Liabilities

2 01 99 990 Other Financial Liabilities

2 02 Inter-Agency Payables

2 02 01 Inter-Agency Payables

2 02 01 010 Due to BIR

2 02 01 020 Due to GSIS

2 02 01 030 Due to Pag-IBIG

2 02 01 040 Due to PhilHealth

2 02 01 050 Due to NGAs

2 02 01 060 Due to Government Corporations

2 02 01 070 Due to LGUs

2 99 Other Payables

2 99 99 Other Payables

2 99 99 990 Other Payables

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3 EQUITY

3 01 Government Equity

3 01 01 Government Equity

3 01 01 010 Accumulated Surplus/(Deficit)

3 01 01 020 Government Equity

3 01 01 030 Contributed Capital

3 07 Retained Earnings/(Deficit)

3 07 01 Retained Earnings/(Deficit)

3 07 01 010 Retained Eamings/(Deficit)

REVENUES AND EXPENSES

4 Revenue

4 02 Service and Business Income

4 02 01 Service Income

4 02 01 100 Inspection Fees

4 02 01 140 Fines and Penalties-Service Income

4 02 01 990 Other Service Income

4 02 02 Business Income

4 02 02 090 Waterworks System Fees

4 02 02 210 Interest Income

4 02 02 230 Fines and Penalties-Business Income

4 02 02 990 Other Business Income

4 06 03 Miscellaneous Income

4 06 03 990 Miscellaneous Income

5 Expenses

5 01 Personnel Services

5 01 01 Salaries and Wages

5 01 01 010 Salaries and Wages-Regular

5 01 01 020 Salaries and Wages-Casual/Contractual

5 01 02 Other Compensation

5 01 02 010 Personnel Economic Relief Allowance (PERA)

5 01 02 020 Representation Allowance (RA)

5 01 02 030 Transportation Allowance (TA)

5 01 02 040 Clothing/Uniform Allowance

5 01 02 050 Subsistence Allowance

5 01 02 100 Honoraria

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5 01 02 120 Longevity Pay

5 01 02 130 Overtime and Night Pay

5 01 02 140 Year End Bonus

5 01 02 150 Cash Gift

5 01 02 990 Other Bonuses and Allowances

5 01 03 Personnel Benefit Contributions

5 01 03 010 Retirement and Life Insurance Premiums

5 01 03 020 Pag-IBIG Contributions

5 01 03 030 PhilHealth Contributions

5 01 03 040 Employees Compensation Insurance Premiums

5 01 04 Other Personnel Benefits

5 01 04 030 Terminal Leave Benefits

5 01 04 990 Other Personnel Benefits

5 02 Maintenance and Other Operating Expenses

5 02 01 Traveling Expenses

5 02 01 010 Traveling Expenses-Local

5 02 01 020 Traveling Expenses-Foreign

5 02 02 Training and Scholarship Expenses

5 02 02 010 Training Expenses

5 02 02 020 Scholarship Grants/Expenses

5 02 03 Supplies and Materials Expenses

5 02 03 010 Office Supplies Expenses

5 02 03 020 Accountable Forms Expenses

5 02 03 030 Non-Accountable Forms Expenses

5 02 03 070 Drugs and Medicines Expenses

5 02 03 090 Fuel, Oil and Lubricants Expenses

5 02 03 130 Chemical and Filtering Supplies Expenses

5 02 03 210 Semi-Expendable Machinery and Equipment Expenses

5 02 03 220 Semi-Expendable Furniture, Fixtures and Books Expenses

5 02 03 990 Other Supplies and Materials Expenses

5 02 04 Utility Expenses

5 02 04 010 Water Expenses

5 02 04 020 Electricity Expenses

5 02 04 990 Other Utility Expenses

5 02 05 Communication Expenses

5 02 05 010 Postage and Courier Services

5 02 05 020 Telephone Expenses

5 02 05 030 Internet Subscription Expenses

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5 02 07 Survey, Research, Exploration and Development Expenses

5 02 07 010 Survey Expenses

5 02 09 Generation, Transmission and Distribution Expenses

5 02 09 010 Generation, Transmission and Distribution Expenses

5 02 10 Confidential, Intelligence and Extraordinary Expenses

5 02 10 010 Confidential Expenses

5 02 10 020 Intelligence Expenses

5 02 10 030 Extraordinary and Miscellaneous Expenses

5 02 11 Professional Services

5 02 11 010 Legal Services

5 02 11 020 Auditing Services

5 02 11 030 Consultancy Services

5 02 11 990 Other Professional Services

5 02 12 General Services

5 02 12 030 Security Services

5 02 12 990 Other General Services

5 02 13 Repairs and Maintenance

5 02 13 010 Repairs and Maintenance-Investment Property

5 02 13 020 Repairs and Maintenance-Land Improvements

5 02 13 030 Repairs and Maintenance-Infrastructure Assets

5 02 13 040 Repairs and Maintenance-Buildings and Other Structures

5 02 13 050 Repairs and Maintenance-Machinery and Equipment

5 02 13 060 Repairs and Maintenance-Transportation Equipment

5 02 13 070 Repairs and Maintenance-Furniture and Fixtures

5 02 13 080 Repairs and Maintenance-Leased Assets

5 02 13 090 Repairs and Maintenance-Leased Assets Improvements

5 02 13 210 Repairs and Maintenance-Semi-Expendable Machinery and Equipment

5 02 13 220 Repairs and Maintenance-Semi-Expendable Furniture, Fixtures and Books

5 02 13 990 Repairs and Maintenance-Other Property, Plant and Equipment

5 02 15 Taxes, Insurance Premiums and Other Fees

5 02 15 010 Taxes, Duties and Licenses

5 02 15 020 Fidelity Bond Premiums

5 02 15 030 Insurance Expenses

5 02 16 Labor and Wages

5 02 16 010 Labor and Wages

5 02 99 Other Maintenance and Operating Expenses

5 02 99 010 Advertising, Promotional and Marketing Expenses

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5 02 99 020 Printing and Publication Expenses

5 02 99 030 Representation Expenses

5 02 99 040 Transportation and Delivery Expenses

5 02 99 050 Rent/Lease Expenses

5 02 99 060 Membership Dues and Contributions to Organizations

5 02 99 070 Subscription Expenses

5 02 99 080 Donations

5 02 99 120 Directors and Committee Members' Fees

5 02 99 150 Fees and Commission Expenses

5 02 99 990 Other Maintenance and Operating Expenses

5 03 Financial Expenses

5 03 01 Financial Expenses

5 03 01 020 Interest Expenses

5 03 01 040 Bank Charges

5 03 01 990 Other Financial Charges

5 05 Non-Cash Expenses

5 05 01 Depreciation

5 05 01 010 Depreciation-Investment Property

5 05 01 020 Depreciation-Land Improvements

5 05 01 030 Depreciation-Infrastructure Assets

5 05 01 040 Depreciation-Buildings and Other Structures

5 05 01 050 Depreciation-Machinery and Equipment

5 05 01 060 Depreciation-Transportation Equipment

5 05 01 070 Depreciation-Furniture, Fixtures and Books

5 05 01 080 Depreciation-Leased Assets

5 05 01 090 Depreciation-Leased Assets Improvements

5 05 01 990 Depreciation-Other Property, Plant and Equipment

5 05 02 Amortization

5 05 02 010 Amortization-Intangible Assets

5 05 02 020 Amortization-Service Concession-Intangible Assets Impairment Loss

5 05 05 Discounts and Rebates

5 05 05 010 Other Discounts

5 05 05 020 Rebates