March 06, 2018

To: JUBIE LEAH S. COLES

OIC Chief Accountant
DSWD Central Office
Batasan Complex, Constitution Hills, Quezon City

From: THE REGIONAL DIRECTOR

Field Office Caraga

Subject: FINANCIAL REPORTS OF FUND 161 (RSF) for February 2018

Submitting the following financial monthly reports:

1 Trial Balance
2 Consolidated Detailed Statement of Financial Performance
3 Consolidated Detailed Statement of Financial Position
4 Consolidated Statement of Changes in Net Assets/Equity
5 Statement of Cash Flow
6 Bank Reconciliation

MITA CHUCHI G. LIM

cc: Mateo G. Montaño, USEC for GASSG

MCGL/RFJ/GFE/mrmp
 DEPARTMENT OF SOCIAL WELFARE AND DEVELOPMENT
Field Office - Caraga
POST TRIAL BALANCE
As of February 28, 2018
FUND 161 - RSF

Account Title Accounts DEBIT CREDI T

Cash in Bank - Local Currency, Current Account 10102020 934,653.00
Cash - Treasury/Agency Deposit, Regular 10104010 -
Due to Bureaus 20301020 -
Other Payables 29999990 934,653.00
Acccumulated Surplus (deficit) 30101010
Revaluation Surplus 30201010 -
Income and Expense Summary 30301010 -
Interest Income 40202210
TOTALS 934,653.00 934,653.00
-

Prepared By: Certified Correct:

MARY ROSE PADERNAL- CUYNO GRETCHEN F. ESCALA

SLP Bookkeeper Accountant III
 DEPARTMENT OF SOCIAL WELFARE AND DEVELOPMENT
Field Office - Caraga
Consolidated Detailed Statement of Financial Performance
For the Month Ended February 28, 2018

CLUSTER 06

AMOUNT
Revenue
Service and Business Income
Service Income
Business Income
Interest Income -
Total Service and Business Income 0.00

Shares, Grants and Donations

Grants and Donations
Total Shares, Grants and Donations 0.00

Gains
Gains
Total Gains 0.00

Total Revenue 0.00

Less Current Operating Expenses

Maintenance and Other Operating Expenses

Traveling Expenses
Total Traveling Expenses 0.00

Training and Scholarship Expenses

Total Training and Scholarship Expenses 0.00

Total Maintenance and Other Operating Expenses 0.00

Financial Expenses
Financial Expenses
Total Financial Expenses 0.00

Non-Cash Expenses
Depreciation
Total Non-Cash Expenses 0.00

Current Operating Expenses 0.00

Surplus (Deficit) from Current Operations 0.00

Financial Assistance/Subsidy from LGUs, GOCCs
0.00
Less: Financial Assistance/Subsidy to LGUs, GOCCs, NGOs/POs
Subsidy to NGAs (for BTr only) 0.00
0.00
Net Financial Assistance/Subsidy 0.00

Surplus (Deficit) for January 31, 2018 0.00

Certified Correct:

GRETCHEN F. ESCALA
Accountant III
 DEPARTMENT OF SOCIAL WELFARE AND DEVELOPMENT
Field Office - Caraga
Condensed Statement of Financial Performance
For the Month Ended February 28, 2018

CLUSTER 06

ACCOUNT TITLE AMOUNT

Revenue
Service and Business Income 0.00
Shares, Grants and Donations 0.00
Gains 0.00
Total Revenue 0.00

Less: Current Operating Expenses

Personnel Services 0.00
Maintenance and Other Operating Expenses 0.00
Financial Expenses 0.00
Non-Cash Expenses 0.00
Total Current Operating Expenses 0.00

Surplus/(Deficit) from Current Operations 0.00

Net Financial Assistance/Subsidy 0.00

Surplus (Deficit) for February 28, 2018 0.00

Certified Correct:

GRETCHEN F. ESCALA
Accountant III
 DEPARTMENT OF SOCIAL WELFARE AND DEVELOPMENT
Field Office - Caraga
Consolidated Detailed Statement of Financial Position
As of February 28, 2018
CLUSTER 06 (CONSO)

ASSETS

Current Assets

Cash and Cash Equivalents 934,653.00

Cash on Hand 0.00

Receivables 0.00
Inter-Agency Receivables 0.00

Total Current Assets 934,653.00

TOTAL ASSETS 934,653.00

LIABILITIES AND NET ASSETS/EQUITY

Liabilities

Current Liabilities
Financial Liabilities 0.00
Payables 0.00
Inter-Agency Payables 0.00
Intra-Agency Payables 0.00
Due to Bureaus 0.00

Other Payables 934,653.00

Total Current Liabilities 934,653.00

Total Liabilities 934,653.00

Net Assets/Equity

Equity 0.00
Accumulated Surplus/(Deficit)

Total Net Assets/Equity 0.00

TOTAL LIABILITIES AND NET ASSETS/EQUITY 934,653.00

Certified Correct:

GRETCHEN F. ESCALA
Accountant III
 DEPARTMENT OF SOCIAL WELFARE AND DEVELOPMENT
Field Office - Caraga
Condensed Statement of Financial Position
As of February 28, 2018

CLUSTER 06 (CONSO)

ACCOUNT TITLE AMOUNT

ASSETS

Current Assets
Cash and Cash Equivalents 934,653.00
Receivables 0.00
Inventories 0.00
Investments 0.00
Other Current Assets 0.00
Total Current Assets 934,653.00

LIABILITIES

Current Liabilities
Financial Liabilities 0.00
Intra-Agency Payables 0.00
Other Payables 934,653.00
Total Current Liabilities 934,653.00

Total Liabilities 934,653.00

NET ASSETS/EQUITY
Accumulated Surplus/(Deficit) 0.00
Total Net Assets/Equity 0.00

TOTAL LIABILITIES AND NET ASSETS/EQUITY 934,653.00

Certified Correct:

GRETCHEN F. ESCALA
Accountant III
 DEPARTMENT OF SOCIAL WELFARE AND DEVELOPMENT
Field Office Caraga
Consolidated Statement of Changes in Net Assets/Equity
February 28, 2018
CONSOLIDATED - CLUSTER 06

Balance at January 31, 2018

Changes in accounting policy
Prior Period Adjustments/Unrecorded Income and Expenses
Other Adjustments
Restated balance

Adjustment of net revenue recognized directly in net assets/equity

Surplus for the period
Total recognized revenue and expense for the period
Others

Certified Correct:

GRETCHEN F. ESCALA
Accountant III
 OF SOCIAL WELFARE AND DEVELOPMENT
Field Office Caraga
ed Statement of Changes in Net Assets/Equity
February 28, 2018
CONSOLIDATED - CLUSTER 06

Accumulated
Surplus/(Deficit)

0.00

0.00
0.00

0.00
0.00
0.00
0.00
0.00
 Department of Social Welfare and Development
Field Office Caraga
STATEMENT OF CASH FLOWS
As of February 28, 2018
CLUSTER 06
2016
Cash Flow from Operating Activities AMOUNT
Cash Inflows
Receipt of Notice of Cash Allocation -
Collection of Income/Revenues 47,578.26
Receipt of Assistance and Subsidy from Other NGAs, LGUs and -
Collection of Receivables -
Receipt of Inter-Agency Fund Transfers 11,630,037.62
Receipt of Intra-Agency Fund Transfers -
Receipt of Trust Liabilities -
Other Receipts -
Adjustments -
Total Cash Inflows 11,677,615.88

Cash Outflows
Remittance to National Treasury 42,220,427.66
Prepayments -
Reversal of Unutilized NCA -
Adjustments -
Total Cash Outflows 42,220,427.66

Cash Provided by (Used in) Operating Activities (30,542,811.78)

Cash Provided By (Used In) Financing Activities -

Effects of Exchange Rate Changes on Cash and Cash Equivalents
Total Cash Provided by Operating, Investing and Financing Activities (30,542,811.78)
Add: Cash Balance, Beginning January 1, 2017 31,477,464.78
Cash Balance, Ending January 31, 2018 934,653.00

Certified Correct:

GRETCHEN F. ESCALA
Accountant III
 Appendix 95
DSWD FO XIII
Cash in Bank - Local Currency, Current Account (LBP # 0362-1081-44 CA)
Monthly Reconciliation Statement
As of February 28, 2018

Particulars Agency Bank Explanatory Comment

Unadjusted Balances ### ###

Add/Deduct: Bank
Reconcilng Items
1. Unrecorded Deposit/
Deposit in transit
2. Errors which understates the
bank balance
3. Outstanding Checks
4. Errors which overstates the
bank balance
Add/Deduct: Agency Book
Reconcilng Items
1. Unrecorded Deposit
2. Cancelled Checks
3. Errors which understates the
book balance
4. Returned Check deposits
5. Errors which overstates the
book balance
6. Bank Charges
Adjusted Balances ### 934,653.00

Prepared by: Certified Correct:

MARY ROSE M. PADERNAL GRETCHEN F. ESCALA

SLP- Bookkeeper Accountant III
2/28/2018 2/28/2018
Date Date