Annex B

Page 1 of 7

DEPARTMENT OF AGRARIAN REFORM

SORSOGON PROVINCIAL OFFICE
STATEMENT OF FINANCIAL POSITION
For the Period Ended December 31, 2018
Fund 101
Fund 101
Debit Credit
Cash in Bank - Local Currency, Current Account 10102020-00 222,488.34 -
Due from National Government Agencies 10303010-00 38,397.22 -
Receivables - Disallowances/Charges 10305010-00 218,983.56 -
Semi-Expendable Office Equipment 10405020-00 14,999.00 -

Semi-Expendable Furnitures and Fixtures 10406010-00 18,792.00 -

Office Equipment 10605020-00 645,729.76 -

Accumulated Depreciation - Office Equipment 10605021-00 - 521,014.34
Information and Communication Technology
Equipment 10605030-00 2,487,116.52 -
Accumulated Depreciation - Information and
Communication Technology Equipment 10605031-00 - 1,768,505.42
Communication Equipment 10605070-00 69,730.00 -
Accumulated Depreciation - Communication
Equipment 10605071-00 - 58,478.64
Technical and Scientific Equipment 10605140-00 337,000.00 -
Accumulated Depreciation - Technical and Scientific
Equipment 10605141-00 - 303,300.00
Motor Vehicles 10606010-00 2,342,400.00 -
Accumulated Depreciation - Motor Vehicles 10606011-00 - 1,913,680.00
Furniture and Fixtures 10607010-00 136,876.98 -
Accumulated Depreciation - Furniture and Fixtures 10607011-00 - 54,861.22
Other Property, Plant and Equipment 10699990-00 84,765.00 -
Accumulated Depreciation - Other Property, Plant
and Equipment 10699991-00 - 65,750.35
Advances to Contractors 19902010-00 73,017.82 -
Other Assets 19999990-00 87,044.30 -
Accounts Payable 20101010-00 - 4,571,968.01
Due to Officers and Employees 20101020-00 - 2,000.00
Due to BIR 20201010-00 - 197,107.37
Other Payables 29999990-00 - 603,701.29
Accumulated Surplus/(Deficit) 30101010-00 3,283,026.14 -

TOTAL 10,060,366.64 10,060,366.64

 Annex B
Page 2 of 7

DEPARTMENT OF AGRARIAN REFORM

SORSOGON PROVINCIAL OFFICE
STATEMENT OF FINANCIAL POSITION
For the Period Ended December 31, 2018
Fund 102 LP

Fund 102 LP
Debit Credit
Cash in Bank - Local Currency, Current Account 10102020-00 386,156.67 -
Due from National Government Agencies 10303010-00 - -
Receivables - Disallowances/Charges 10305010-00 - -
Semi-Expendable Office Equipment 10405020-00 - -
Semi-Expendable Furnitures and Fixtures 10406010-00 - -
Office Equipment 10605020-00 11,377.76 -
Accumulated Depreciation - Office Equipment 10605021-00 - -
Information and Communication Technology
Equipment 10605030-00 30,108.21 -
Accumulated Depreciation - Information and
Communication Technology Equipment 10605031-00 - -
Communication Equipment 10605070-00 - -
Accumulated Depreciation - Communication
Equipment 10605071-00 - -
Technical and Scientific Equipment 10605140-00 - -
Accumulated Depreciation - Technical and Scientific
Equipment 10605141-00 - -
Motor Vehicles 10606010-00 704,220.68 -
Accumulated Depreciation - Motor Vehicles 10606011-00 - -
Furniture and Fixtures 10607010-00 - -
Accumulated Depreciation - Furniture and Fixtures 10607011-00 - -
Other Property, Plant and Equipment 10699990-00 - -
Accumulated Depreciation - Other Property, Plant
and Equipment 10699991-00 - -
Advances to Contractors 19902010-00 - -
Other Assets 19999990-00 - -
Accounts Payable 20101010-00 - -
Due to Officers and Employees 20101020-00 - -
Due to BIR 20201010-00 - -
Other Payables 29999990-00 - -
Accumulated Surplus/(Deficit) 30101010-00 - 1,131,863.32

TOTAL 1,131,863.32 1,131,863.32

 Annex B
Page 3 of 7

DEPARTMENT OF AGRARIAN REFORM

SORSOGON PROVINCIAL OFFICE
STATEMENT OF FINANCIAL POSITION
For the Period Ended December 31, 2018
Fund 102 GOP
Fund 102 GOP
Debit Credit
Cash in Bank - Local Currency, Current Account 10102020-00 39,004.89 -
Due from National Government Agencies 10303010-00 - -
Receivables - Disallowances/Charges 10305010-00 - -
Other Receivables 10305990-00 10,000.00 -
Semi-Expendable Office Equipment 10405020-00 - -
Semi-Expendable Furnitures and Fixtures 10406010-00 - -
Office Equipment 10605020-00 1,365.33 -
Accumulated Depreciation - Office Equipment 10605021-00 - -
Information and Communication Technology
Equipment 10605030-00 3,612.99 -
Accumulated Depreciation - Information and
Communication Technology Equipment 10605031-00 - -
Communication Equipment 10605070-00 - -
Accumulated Depreciation - Communication
Equipment 10605071-00 - -
Technical and Scientific Equipment 10605140-00 - -
Accumulated Depreciation - Technical and Scientific
Equipment 10605141-00 - -
Motor Vehicles 10606010-00 84,506.48 -
Accumulated Depreciation - Motor Vehicles 10606011-00 - -
Furniture and Fixtures 10607010-00 - -
Accumulated Depreciation - Furniture and Fixtures 10607011-00 - -
Other Property, Plant and Equipment 10699990-00 - -
Accumulated Depreciation - Other Property, Plant
and Equipment 10699991-00 - -
Advances to Contractors 19902010-00 - -
Other Assets 19999990-00 - -
Accounts Payable 20101010-00 - -
Due to Officers and Employees 20101020-00 - -
Due to BIR 20201010-00 - -
Other Payables 29999990-00 - -
Accumulated Surplus/(Deficit) 30101010-00 - 138,489.69

TOTAL 138,489.69 138,489.69

 Annex B
Page 4 of 7

DEPARTMENT OF AGRARIAN REFORM

SORSOGON PROVINCIAL OFFICE
STATEMENT OF FINANCIAL POSITION
For the Period Ended December 31, 2018
Fund 158
Fund 158
Debit Credit

Cash in Bank - Local Currency, Current Account 10102020-00 - -

Due from National Government Agencies 10303010-00 - -

Receivables - Disallowances/Charges 10305010-00 1,263,626.30 -

Other Receivables 10305990-00 - -

Semi-Expendable Office Equipment 10405020-00 - -

10406010-00
Semi-Expendable Furnitures and Fixtures - -
10605020-00
Office Equipment 1,868,030.26 -

Accumulated Depreciation - Office Equipment 10605021-00 - 1,650,470.55

Information and Communication Technology
Equipment 10605030-00 2,680,546.00 -
Accumulated Depreciation - Information and
Communication Technology Equipment 10605031-00 - 2,344,837.83

Communication Equipment 10605070-00 52,795.00 -

Accumulated Depreciation - Communication Equipment 10605071-00 - 27,801.37

Technical and Scientific Equipment 10605140-00 519,600.00 -

Accumulated Depreciation - Technical and Scientific
Equipment 10605141-00 - 469,821.77

Motor Vehicles 10606010-00 -

Accumulated Depreciation - Motor Vehicles 10606011-00 - -

Furniture and Fixtures 10607010-00 87,120.02 -

Accumulated Depreciation - Furniture and Fixtures 10607011-00 - 51,506.51

Books 10607020-00 47,190.00 -

Accumulated Depreciation - Books 10607021-00
 Annex B
Page 5 of 7

- 44,830.50

Other Property, Plant and Equipment 10699990-00 214,417.00 -

Accumulated Depreciation - Other Property, Plant and
Equipment 10699991-00 - 201,790.52

Advances to Contractors 19902010-00 - -

Other Assets 19999990-00 255,228.56 -

Accounts Payable 20101010-00 - 2,821,004.15

Due to Officers and Employees 20101020-00 - -

Due to BIR 20201010-00 - -

Other Payables 29999990-00 - 183,109.44

Accumulated Surplus/(Deficit) 30101010-00 806,619.50

TOTAL 7,795,172.64 7,795,172.64

 Annex B
Page 6 of 7

DEPARTMENT OF AGRARIAN REFORM

SORSOGON PROVINCIAL OFFICE
STATEMENT OF FINANCIAL POSITION
For the Period Ended December 31, 2018
Fund 107 (CLAAP)
CLAAP
Debit Credit

Cash in Bank - Local Currency, Current Account 10102020-00 - -

Due from National Government Agencies 10303010-00 - -

Receivables - Disallowances/Charges 10305010-00 - -

Other Receivables 10305990-00 - -

Semi-Expendable Office Equipment 10405020-00 - -

10406010-00
Semi-Expendable Furnitures and Fixtures - -
10605020-00
Office Equipment - -

Accumulated Depreciation - Office Equipment 10605021-00 - -

Information and Communication Technology Equipment 10605030-00 - -

Accumulated Depreciation - Information and Communication
Technology Equipment 10605031-00 - -

Communication Equipment 10605070-00 - -

Accumulated Depreciation - Communication Equipment 10605071-00 - -

Technical and Scientific Equipment 10605140-00 - -

Accumulated Depreciation - Technical and Scientific
Equipment 10605141-00 - -

Motor Vehicles 10606010-00 -

Accumulated Depreciation - Motor Vehicles 10606011-00 - -

Furniture and Fixtures 10607010-00 - -

Accumulated Depreciation - Furniture and Fixtures 10607011-00 - -

Books 10607020-00 - -
Accumulated Depreciation - Books 10607021-00
 Annex B
Page 7 of 7

- -

Other Property, Plant and Equipment 10699990-00 - -

Accumulated Depreciation - Other Property, Plant and
Equipment 10699991-00 - -

Advances to Officers and Employees 19901040-00 86,675.00 -

Advances to Contractors 19902010-00 - -

Other Assets 19999990-00 - -

Accounts Payable 20101010-00 - -

Due to Officers and Employees 20101020-00 - -

Due to BIR 20201010-00 - -

Other Payables 29999990-00 - -

Accumulated Surplus/(Deficit) 30101010-00 - 86,675.00

TOTAL 86,675.00 86,675.00