Annex B MUNICIPALITY OF PRESIDENT ROXAS BALANCE SHEET SPECIAL EDUCATION FUND As of December 31, 2011 (With Comparative Figures for CY 2010) 2011 ASSETS CURRENT ASSETS CASH Cash on Hand Cash in Vault Cash-Disbursing Officers Cash in Banks-Local Currency Cash in Bank -Local Currency, Current Account Total Cash RECEIVABLES Receivable Accounts Due from Officers and Employees Special Education Tax Receivable Due from LGUs Total Receivables Total Other Current Assets TOTAL CURRENT ASSETS PROPERTY, PLANT AND EQUIPMENT (Net of Depreciation) LAND AND LAND IMPROVEMENTS Land Improvements Total Land and Land Improvements OFFICE EQUIPMENT, FURNITURE AND FIXTURES Office Equipment Furniture and Fixtures Total Office Equipment, Furniture and Fixtures Total Property, Plant and Equipment OTHER ASSETS Other Assets Total Other Assets TOTAL ASSET LIABILITIES CURRENT LIABILITIES Payable Accounts Accounts Payable Due to Officers and Employees Inter-Agency Payables Due to BIR Due to NGAs Due to LGUs Other Liability Accounts Performance/Bidders/Bail Bonds Payable Total Current Liabilities TOTAL LIABILITIES DEFERRED CREDITS
2010
689,349.81 41,250.00
P
147,738.87 878,338.68
P
170,911.30 581,655.75 1,701,710.40 2,454,277.45 3,332,616.13
P
25,000.00 25,000.00
494,375.63 41,250.00
P
193,803.81 729,429.44
P
170,911.30 581,655.75 1,701,710.40 2,454,277.45 1.00 3,183,707.89
P
25,001.00 25,001.00
P P
70,750.00 182,289.71 253,039.71 278,039.71
P P
70,750.00 182,289.71 253,039.71 278,040.71
P P
33,758.15 33,758.15 3,644,413.99
P P
29,611.43 29,611.43 3,491,360.03
P
P P
P
21,269.64 3,337.48
17,269.64 3,337.48
17,708.32 132,589.85 2,747,769.90
16,422.71 132,589.85 3,024,215.06
33,802.05 2,956,477.24 2,956,477.24
P P
33,802.05 3,227,636.79 3,227,636.79
Other Deferred Credits Total Deferred Credits EQUITY Government Equity - Beg. Add: Retained Operating Surplus: Current Operations Prior Year's Adjustments Less: Transfer to Registry Prior Year's Adjustments Government Equity, December 31, 2011 TOTAL LIABILITIES AND EQUITY
P
2011 163,927.84 163,927.84
P
115,334.69
(1,411,012.70)
408,674.22 -
P P
524,008.91 3,644,413.99
2010 148,386.55 148,386.55
805,763.33 720,584.06
P P
115,334.69 3,491,358.03
Certified Correct:
ANALYN B. AGONACE Municipal Accountant 1