BUREAU OF FISHERIES AND AQUATIC RESOURCES

CONSOLIDATED DETAILED BALANCE SHEET

As of December 31, 2002
ASSETS

TOTALS

Central Office

CAR

Region 01

Region 02

Region 03

Current Assets
Cash
Cash - National Treasury, MDS
Petty Cash Fund
Cash-Collecting Officers
Cash-Disbursing Officers
Cash in Bank - Local Currency, Current Account

9,100.00
119,296.30
54,542.09
14,417,302.28
238,758,569.50

(Note # 5)

253,358,810.17

4,181,552.69
201,776,115.50

352,444,638.83

3,264,888.76
104,680,876.63
11,014,002.00
98,465,081.69
12,600,000.00
37,580,349.87
56,656,997.02
-

56,288,629.84

10,000.00
17,806,761.14
250,080.40
67,990.00
233,272.50

130,500.00
715,665.80
387,486.18

1,710,569.22
9,919,444.56

205,957,668.19

9,100.00
727,395.39

736,495.39

6,000.00
1,599,094.58
2,454,347.11

3,771,065.99

216,788.50
330,000.00
50,000.00

3,955,111.55

1,828,111.75
-

4,059,441.69

29,296.69
737,793.00

767,089.69

92.90

92.90

Receivables
Accounts Receivable
Due from Officers and Employees
Due from NGAs
Due from LGUs
Due from GOCCs
Due from NGOs/POs
Due from National Treasury (Note # 6)
Due from Operating Units
Receivables-Disallowances/Charges
Other Receivables

3,132,652.44
14,629,191.96
108,680,298.28
14,197,321.95
98,670,845.17
12,600,000.00
38,302,720.57
176,000.00
59,751,517.46
2,304,091.00

47,089.00
420,712.34
1,821,099.22
1,467.06

324,262,195.97

46,400.00
1,434,298.37
-

18,368,104.04

3,573,383.30
250,303.20
6,600.00
2,800.00
42,280.70
79,744.35

1,233,651.98

202,106.06
35,553.15

237,659.21

167,886.31
2,947.08

11,630,013.78

1,395,950.00
8,098,386.46

9,494,336.46

11,203.58
292,624.27
500,000.00
200,000.00

596,788.50

11,470.37
-

1,828,111.75

101,814.75
-

1,015,298.22

Inventories
Accountable Forms Inventory
Office Supplies Inventory
Medical, Dental, and Laboratory Supplies Inventory
Gasoline, Oil and Lubricants Inventory
Agricultural Supplies Inventory
Livestock and Crops Inventory
Spare Parts Inventory
Construction Materials Inventory
Other Agricultural Products Inventory
Other Inventory Items

10,000.00
43,545,516.46
707,945.20
1,568,710.92
1,407,289.75
6,600.00
201,870.00
532,326.20
184,110.00
8,124,261.31

101,814.75

311,051.83
-

311,051.83

71,185.74

51,269.88
-

51,269.88

148,350.87

Prepaid Expenses
Prepaid Rent
Prepaid Insurance
Other Prepaid Expenses

170,833.39

71,185.74

148,350.87

Other Current Assets

Guaranty Deposits
Advances to Contractors

See accompanying Notes to Financial Statements

Property, Plant and Equipment

Land
Land Improvements
Less: Accumulated Depreciation
Leasehold Improvements
Less: Accumulated Depreciation
Buildings
Less: Accumulated Depreciation
Other Structures
Less: Accumulated Depreciation
Industrial Machineries
Less: Accumulated Depreciation
Other Machineries
Less: Accumulated Depreciation
Firefighting Equipment and Accessories
Less: Accumulated Depreciation

106,447,944.73
73,901,234.02
(652,649.31)
1,958,839.68
71,117,767.14
(1,510,237.55)
43,578,234.09
2,751,894.74
(88,626.09)
3,303,559.12
65,475.53
-

73,248,584.71
1,958,839.68
69,607,529.59
43,578,234.09
2,663,268.65
3,303,559.12
65,475.53

101,920,865.11
3,080,030.09
905,435.00
38,023,710.51
2,507,429.00
1,868,131.83
1,685.53
-

3,018,584.70
1,958,839.68
6,023,290.94
-

3,299,993.75
9,423,344.70
(60,366.30)
-

150,000.00
1,389,663.65
8,199,716.99
3,308,391.63
1,410,427.29
-

5,509,997.15
(264,378.85)
-

BUREAU OF FISHERIES AND AQUATIC RESOURCES

CONSOLIDATED DETAILED BALANCE SHEET
As of December 31, 2002
ASSETS

Construction and Heavy Equipment

Less: Accumulated Depreciation
Technical and Scientific Equipment
Less: Accumulated Depreciation
IT Equipment and Software
Less: Accumulated Depreciation
Telegraph, Telephone, Cable, TV and Radio Equipment
Less: Accumulated Depreciation
Artesian Wells, Reservoirs, Pumping Stations and Conduits
Less: Accumulated Depreciation
Motor Vehicles
Less: Accumulated Depreciation
Watercrafts
Less: Accumulated Depreciation
Office Equipment
Less: Accumulated Depreciation
Other Equipment
Less: Accumulated Depreciation
Furniture and Fixtures
Less: Accumulated Depreciation
Ordnance
Less: Accumulated Depreciation
Books
Less: Accumulated Depreciation
Other Property, Plant and Equipment
Less: Accumulated Depreciation
Construction in Progress - Agency Assets
Items in Transit
Other Assets

TOTALS

2,343,178.00
(180,000.00)
84,621,897.96
(1,698,010.90)
33,775,646.02
(3,712,605.46)
125,949,113.43
(135,916.57)
294,500.00
(17,007.38)
56,881,289.07
(2,679,583.28)
33,521,349.61
(2,045,323.88)
83,627,103.31
(3,452,368.23)
44,716,797.77
(607,976.22)
12,307,286.69
(298,141.84)
371,591.89
617,661.78
(423.25)
10,516,195.43
(49,602.36)

Central Office

2,163,178.00
82,923,887.06
30,063,040.56
125,813,196.86
277,492.62
54,201,705.79
31,476,025.73
80,174,735.08
44,108,821.55
12,009,144.85
371,591.89
617,238.53
10,466,593.07
108,375,483.23
764,630,270.23

1,648,545,841.15

2,003,777.56

2,003,777.56

TOTAL ASSETS

343,178.00
49,461,385.38
(112,000.00)
13,348,986.73
(1,467,469.32)
123,348,588.12
40,140,090.58
29,119,145.29
(1,788,392.83)
41,352,423.90
(724,553.00)
32,663,446.32
(126,334.48)
371,591.89
423,200.79
445,760.00
65,454,465.43
752,579,851.98
-

2,325,505,363.31

CAR

1,293,140,651.85
-

3,002,090.30
1,465,699.00
176,437.00
2,503,000.00
162,809.00
1,806,929.25
297,882.50
200.00
-

1,851,460,615.72

Region 01

20,415,762.37
-

Region 02

78,507.00
(13,084.50)
98,000.00
(17,966.67)
726,700.00
(221,731.25)
667,015.00
(36,137.30)
155,894.00
(4,815.57)
-

14,095,352.86

1,685,188.16

1,685,188.16

29,049,268.69

945,517.50
2,545,154.94
584,080.00
1,759,000.00
1,602,078.64
127,720.00
284,190.00
7,094,843.90
1,476,130.00
-

22,264,882.96

Region 03

30,876,914.54
-

2,000,000.00
(180,000.00)
2,956,658.00
(36,958.23)
2,356,584.00
(53,219.83)
500,600.00
(10,012.00)
3,591,000.00
(17,955.00)
600,000.00
(12,000.00)
4,168,395.40
(83,367.91)
580,795.00
(6,453.28)
220,950.00
(4,419.00)
3,763,954.64
-

32,980,653.81

25,580,170.09
25,942,584.70

LIABILITIES AND EQUITY

Current Liabilities
Accounts Payable
Guaranty Deposits Payable
Withholding Taxes Payable
GSIS Payable
PAG-IBIG Payable
PHILHEALTH Payable
Performance/Bidders/Bail Bonds Payable
Due to Officers and Employees
Due to Other Funds
Due to NGAs
Due to LGUs
Due to GOCCs
Due to Central Office
Other Deferred Credits
Other Payables

1,331,333,691.74
189,774.43
8,327,358.37
601,342.35
78,053.49
83,347.54
3,825,924.57
4,956,457.99
69,510.00
232,346,309.44
1,288,171.32
29,005,869.40
1,333,400.07
212,451.84
3,348,923.78

TOTAL LIABILITIES

1,617,000,586.33

1,137,319,516.22
1,710,529.56
47,632.93
900.00
39,283.58
3,067,929.37
1,955,947.67
208,007,390.35
29,000,000.00
130,114.45

1,617,000,586.33

1,381,279,244.13

9,051,218.75
62,859.58
1,512,872.93
-

1,381.279,244.13

10,626,951.26

8,858,001.53
21,665.97
2,043.19
2,096.78
93.75
297,824.55
1,684.23

10,626,951.26

9,183,410.00

7,872,399.18
334,881.51
869.09
100.00
225.00
39,945.62
25.28
801,929.18
704,919.80
(18,569.16)

9,183,410.00

13,474,302.41
189,227.64
-

9,736,725.50

9,736,725.50

13,663,530.05
13,663,530.05

Equity
Government Equity
TOTAL LIABILITIES AND EQUITY

708,504,776.98

708,504,776.98
P 2,325,505,363.31

470,181,371.59

470,181,371.59
P 1,851,460,615.72

18,422,317.43

18,422,317.43
29,049,268.69

13,081,472.96

13,081,472.96
22,264,882.96

23,243,928.31

23,243,928.31
32,980,653.81

12,279,054.65

12,279,054.65
25,942,584.70

BUREAU OF FISHERIES AND AQUATIC RESOURCES

CONSOLIDATED DETAILED BALANCE SHEET
As of December 31, 2002
ASSETS

Region 04

Region 05

Region 06

Region 07

Region 08

Region 09

Region 10

Region 11

Current Assets
Cash
Cash - National Treasury, MDS
Petty Cash Fund
Cash-Collecting Officers
Cash-Disbursing Officers
Cash in Bank - Local Currency, Current Account

(Note # 5)

15,200.00
14,047.50
989,292.00
2,509,186.85

3,527,726.35

10,000.00
4,999.98
1,979,240.00
6,459,398.65

8,453,638.63

###
600.02
5,573,453.57

4,244,987.38

1,841,937.32
14,995.70
-

1,856,933.02

471,533.00
135,864.00
419,260.00
-

1,972,622.25

6,957,201.44
1,070,514.64
480,103.44

8,507,819.52

1,921,795.43
407,729.02
-

130,500.00
-

130,500.00

60,543.68
14,762.50

75,306.18

55,410.00
42,000.00

97,410.00

281,913.29

281,913.29

5,574,053.59

10,000.00
444,778.66

454,778.66

233,851.78
1,027,651.94

1,261,503.72

###
275,726.00
1,461,399.63

481,091.93

3,121,448.86
384,858.74
112,123.61
314,287.88
-

1,043,798.63

6,981,887.94
64,161.03
125,000.00
21,103.60

78,569.12
-

3,000.00
-

1,737,125.63

17,741.05
2,218,106.59
2,572,993.26

3,932,719.09

519,050.00
-

7,192,152.57

487,128.05
350,000.00
96,278.66

78,569.12

19,544.46
6,000.00

3,000.00

23,494.22
330,338.18

4,808,840.90

40,355.25
183,800.00
1,940,964.14

519,050.00

2,135,576.49
19,541.19
37,662.24
2,238,324.09

4,431,104.01

484,348.27
762,759.52
1,100.00
15,556.91

933,406.71

481,156.77
279,641.05
482,018.50
-

1,242,816.32

5,406,716.23

25,544.46

100,142.13
-

100,142.13

13,519.07
232,972.90

246,491.97

353,832.40

231,525.00
-

231,525.00

203,905.84

203,905.84

Receivables
Accounts Receivable
Due from Officers and Employees
Due from NGAs
Due from LGUs
Due from GOCCs
Due from NGOs/POs
Due from National Treasury (Note # 6)
Due from Operating Units
Receivables-Disallowances/Charges
Other Receivables

1,193,799.15
2,154,324.49
532,220.73
75,900.00
176,000.00
112,743.01
-

30.00
4,208.40
464,206.70

1,026,657.00

12,646.83
-

Inventories
Accountable Forms Inventory
Office Supplies Inventory
Medical, Dental, and Laboratory Supplies Inventory
Gasoline, Oil and Lubricants Inventory
Agricultural Supplies Inventory
Livestock and Crops Inventory
Spare Parts Inventory
Construction Materials Inventory
Other Agricultural Products Inventory
Other Inventory Items

1,972,622.25
-

531,844.81
107,864.80
214,510.00
6,080.00

2,329,524.45

183,499.02

Prepaid Expenses
Prepaid Rent
Prepaid Insurance
Other Prepaid Expenses

Other Current Assets

Guaranty Deposits
Advances to Contractors

89,080.60

89,080.60

570,446.32

See accompanying Notes to Financial Statements

Property, Plant and Equipment

Land
Land Improvements
Less: Accumulated Depreciation
Leasehold Improvements
Less: Accumulated Depreciation
Buildings
Less: Accumulated Depreciation
Other Structures
Less: Accumulated Depreciation
Industrial Machineries
Less: Accumulated Depreciation
Other Machineries
Less: Accumulated Depreciation
Firefighting Equipment and Accessories
Less: Accumulated Depreciation

4,494,311.02
4,077,521.00
-

25,549,517.24
25,000.00
-

2,523,625.00
2,267,485.00
-

6,664,643.65
7,996,708.59
(285,121.64)
232,525.00
(88,626.09)
63,790.00
-

4,097,840.88
1,419,837.00
6,929,755.47
312,815.65
-

3,499,628.32
10,038,104.09
(783,998.83)
-

257,563.80
673,904.00
1,910,816.30
-

BUREAU OF FISHERIES AND AQUATIC RESOURCES

CONSOLIDATED DETAILED BALANCE SHEET
As of December 31, 2002
ASSETS

Construction and Heavy Equipment

Less: Accumulated Depreciation
Technical and Scientific Equipment
Less: Accumulated Depreciation
IT Equipment and Software
Less: Accumulated Depreciation
Telegraph, Telephone, Cable, TV and Radio Equipment
Less: Accumulated Depreciation
Artesian Wells, Reservoirs, Pumping Stations and Conduits
Less: Accumulated Depreciation
Motor Vehicles
Less: Accumulated Depreciation
Watercrafts
Less: Accumulated Depreciation
Office Equipment
Less: Accumulated Depreciation
Other Equipment
Less: Accumulated Depreciation
Furniture and Fixtures
Less: Accumulated Depreciation
Ordnance
Less: Accumulated Depreciation
Books
Less: Accumulated Depreciation
Other Property, Plant and Equipment
Less: Accumulated Depreciation
Construction in Progress - Agency Assets
Items in Transit
Other Assets

Region 04

1,287,432.50
1,348,955.00
60,600.00
5,058,353.35
(21,602.58)
1,034,915.48
27,699.00
18,858.00
1,718,340.90
94,865.00

TOTAL ASSETS

Region 05

Region 06

19,105,383.67

3,572,553.15
592,771.21
3,476,605.00
48,000.00
338,807.00
1,764,935.75
3,023,340.15

38,391,529.50

94,865.00

22,201.50

22,201.50

29,173,494.65

152,895.00
(9,268.08)
554,000.00
(137,115.00)
310,518.50
(4,033.75)
75,000.00
5,850,024.61
8,794,768.93
(6,402.36)
3,460,562.63
-

57,589,341.64

Region 07

23,832,060.48
-

2,925,847.75
1,806,947.58
(930,481.73)
752,830.75
(60,122.28)
294,500.00
(17,007.38)
3,082,125.34
(1,639,165.16)
479,334.00
(1,532.00)
2,322,537.00
(155,226.87)
910,231.40
(66,969.25)
2,660,935.26
(279,304.63)
67,438.74
6,488,302.98
-

33,225,141.01

198,592.90

198,592.90

32,851,376.12

Region 08

1,937,878.38
(26,725.98)
1,952,228.52
(462,029.93)
2,081,225.31
(332,055.00)
1,008,790.00
(179,548.88)
1,612,051.25
(279,290.26)
6,876,118.16
839,104.00
-

35,484,972.25

Region 09

27,787,994.57
-

Region 10

1,201,000.00
(326,521.87)
223,800.00
9,146,514.92
(1,206,280.83)
21,792,245.80
-

40,553,746.81

2,640,054.35
3,110,885.25
(1,957.05)
1,014,880.00
270,845.00
(2,008.50)
1,406,093.25
(7,869.85)
1,325,723.00
(71.50)
317,974.00
77,281.00
-

25,313,495.27

Region 11

12,994,113.05
-

13,966,184.20
(1,513,506.69)
3,362,652.00
(549,026.33)
1,780,000.00
(184,218.75)
1,930,725.80
(161,008.07)
1,702,327.00
(91,493.53)
30,664.50
(2,182.74)
9,599.25
(423.25)
49,500.00
-

23,927,272.09

LIABILITIES AND EQUITY

Current Liabilities
Accounts Payable
Guaranty Deposits Payable
Withholding Taxes Payable
GSIS Payable
PAG-IBIG Payable
PHILHEALTH Payable
Performance/Bidders/Bail Bonds Payable
Due to Officers and Employees
Due to Other Funds
Due to NGAs
Due to LGUs
Due to GOCCs
Due to Central Office
Other Deferred Credits
Other Payables

33,026,760.04
646,328.82
132,541.83
1,616.00
256.25
75,900.00
107.00
1,558,075.76
137,362.00

TOTAL LIABILITIES

35,578,947.70

18,595,222.13
1,943,938.48
1,952.72
200.00
75.00
93,891.00
69,510.00
2,477,514.12
212,451.84
-

35,578,947.70

23,394,755.29

14,030,948.89
273,993.83
161,210.02
30,486.73
6,343.75
141,414.00
139,213.00
5,535,765.26
76,974.48

23,394,755.29

20,396,349.96

5,745,987.35
188,674.43
12,545.15
179,421.11
13,074.82
13,493.75
31,360.00
1,196,880.98
473,180.10
1,286,671.32
5,869.40
344,330.39
124,654.45

20,396,349.96

9,616,143.25

16,164,727.65
1,100.00
1,644,065.84
(961.03)
7,375.98
(2,618.76)
566.10
424,925.68

9,616,143.25

18,239,181.46

9,561,719.38
10,481.36
233,775.00
1,181,836.77
188,029.00
-

18,239,181.46

11,175,841.51

18,074,714.95
321,118.03
52,612.48
18,530.42
3,567.75
3,898,896.03
2,314,970.58

11,175,841.51

24,684,410.24

11,070,972.87
388,630.80
839.78
36.75
2,230,898.64
9,759.05
-

24,684,410.24

Equity
Government Equity
TOTAL LIABILITIES AND EQUITY

(6,405,453.05)

(6,405,453.05)
29,173,494.65

34,194,586.35

34,194,586.35
57,589,341.64

12,455,026.16

12,455,026.16
32,851,376.12

25,868,829.00

25,868,829.00
35,484,972.25

22,314,565.35

22,314,565.35
40,553,746.81

14,137,653.76

14,137,653.76
25,313,495.27

(757,138.15)

(757,138.15) 16,034,702.14
23,927,272.09

BUREAU OF FISHERIES AND AQUATIC RESOURCES

CONSOLIDATED DETAILED BALANCE SHEET
As of December 31, 2002
ASSETS

Region 11

Region 12

Region 13

RFTC 02

RFTC 04

RFTC 05

RFTC 07

RFTC 08

Current Assets
Cash
Cash - National Treasury, MDS
Petty Cash Fund
Cash-Collecting Officers
Cash-Disbursing Officers
Cash in Bank - Local Currency, Current Account

(Note # 5)

2,165,119.39

962,933.24

1,263,764.70

1,921,854.02
514,964.80
-

5,406,716.23

554,076.00
-

962,933.24

###
15,000.00
1,450.00
2,334,501.41
6,823,543.51

2,436,818.82

1,440,109.65
-

554,076.00

26,306.23
184,110.00
1,623,543.51

20,000.00

20,098.12
2,480.00

155,023.00

9,174,494.92

45,701.98

45,701.98

422,137.23
3,181,698.97

58,817.58

32,384.00
-

17,868.00

26,840.00
-

3,603,836.20

###
4,147.90
-

4,147.90

5,000.00
43,205.67

48,205.67

26.40

Receivables
Accounts Receivable
Due from Officers and Employees
Due from NGAs
Due from LGUs
Due from GOCCs
Due from NGOs/POs
Due from National Treasury (Note # 6)
Due from Operating Units
Receivables-Disallowances/Charges
Other Receivables

48,996.79
-

1,440,109.65

9,820.79
-

1,833,959.74

9,841.00
8,027.00
-

211,424.00
-

11,309.00
-

25,481.00
88.02

32,384.00

3,120.00
210.00

697,511.70
-

40,599.25
-

26,840.00

662,835.50
-

214,754.00

708,820.70

Inventories
Accountable Forms Inventory
Office Supplies Inventory
Medical, Dental, and Laboratory Supplies Inventory
Gasoline, Oil and Lubricants Inventory
Agricultural Supplies Inventory
Livestock and Crops Inventory
Spare Parts Inventory
Construction Materials Inventory
Other Agricultural Products Inventory
Other Inventory Items

662,835.50

3,571.78

1,190.00

Prepaid Expenses
Prepaid Rent
Prepaid Insurance
Other Prepaid Expenses

20,000.00

22,578.12

155,023.00

1,986.97
1,584.81

1,190.00
-

Other Current Assets

Guaranty Deposits
Advances to Contractors

570,446.32

See accompanying Notes to Financial Statements

Property, Plant and Equipment

Land
Land Improvements
Less: Accumulated Depreciation
Leasehold Improvements
Less: Accumulated Depreciation
Buildings
Less: Accumulated Depreciation
Other Structures
Less: Accumulated Depreciation
Industrial Machineries
Less: Accumulated Depreciation
Other Machineries
Less: Accumulated Depreciation
Firefighting Equipment and Accessories
Less: Accumulated Depreciation

6,276,928.36
-

1,628,365.92
(352,295.54)
2,437,608.58
(63,288.58)
-

37,312.00
6,689,387.30
-

677,496.00
22,500.00
-

1,588,336.50
-

1,127,919.00
24,900.00
-

1,252,498.90
1,341,944.74
11,940.74
-

BUREAU OF FISHERIES AND AQUATIC RESOURCES

CONSOLIDATED DETAILED BALANCE SHEET
As of December 31, 2002
ASSETS

Construction and Heavy Equipment

Less: Accumulated Depreciation
Technical and Scientific Equipment
Less: Accumulated Depreciation
IT Equipment and Software
Less: Accumulated Depreciation
Telegraph, Telephone, Cable, TV and Radio Equipment
Less: Accumulated Depreciation
Artesian Wells, Reservoirs, Pumping Stations and Conduits
Less: Accumulated Depreciation
Motor Vehicles
Less: Accumulated Depreciation
Watercrafts
Less: Accumulated Depreciation
Office Equipment
Less: Accumulated Depreciation
Other Equipment
Less: Accumulated Depreciation
Furniture and Fixtures
Less: Accumulated Depreciation
Ordnance
Less: Accumulated Depreciation
Books
Less: Accumulated Depreciation
Other Property, Plant and Equipment
Less: Accumulated Depreciation
Construction in Progress - Agency Assets
Items in Transit
Other Assets

Region 11

Region 12

20,329,793.39
-

TOTAL ASSETS

399,000.00
2,721,694.63
7,595,364.00
-

29,735,840.03

Region 13

16,992,986.99
-

1,098,000.00
(8,820.00)
32,000.00
66,549.60
(5,989.46)
320,250.00
(10,255.50)
5,423,379.00
(577,707.46)
275,000.00
(24,750.00)
828,238.32
(6,390.18)
47,416.00
120,000.00
(43,200.00)
3,564,648.47
4,916,222.20
-

20,966,815.05

RFTC 02

RFTC 04

469,381.26
501,316.00
82,548.00
1,286,618.04
199,591.03
151,050.00
767,524.77
19,664,981.37

32,291,146.80

10,184,728.40
-

767,359.50
-

10,307,115.96

RFTC 05

1,467,355.50
-

345,250.00
(68,985.00)
22,000.00
(12,787.50)
978,166.00
(40,131.61)
1,226,588.50
-

5,130,415.70

RFTC 07

4,038,436.89
-

RFTC 08

500,875.00
(157,083.69)
184,710.00
(41,826.16)
48,000.00
(5,040.00)
723,421.47
(91,473.43)
27,739.50
(1,941.77)
-

2,340,199.92

2,930.00

2,930.00

4,924,936.07

358,915.19
159,720.00
94,169.96
180,267.84
146,996.32
1,619,512.80
497,128.04
159,099.00
3,149.00
-

3,100,156.29

LIABILITIES AND EQUITY

Current Liabilities
Accounts Payable
Guaranty Deposits Payable
Withholding Taxes Payable
GSIS Payable
PAG-IBIG Payable
PHILHEALTH Payable
Performance/Bidders/Bail Bonds Payable
Due to Officers and Employees
Due to Other Funds
Due to NGAs
Due to LGUs
Due to GOCCs
Due to Central Office
Other Deferred Credits
Other Payables

13,701,137.89

TOTAL LIABILITIES

13,701,137.89

9,298,658.29
112,882.82
17,682.39
3,572.74
943.75
1,501,363.48
14,204.78

10,949,308.25

12,724,689.97
326,719.09
5,497.84
100.02
78,850.00
3,862,003.94
1,500.00
274,390.83
134,797.32

10,949,308.25

17,408,549.01

1,489,999.41
-

17,408,549.01

1,489,999.41

691,040.40
341,552.94
21,646.97
0.40

1,489,999.41

1,054,240.71

193,044.96
29,718.96
3,002.90
-

1,054,240.71

225,766.82

161,500.00
19,077.57
-

225,766.82

180,577.57

1,464,363.95
-

180,577.57

Equity
Government Equity
TOTAL LIABILITIES AND EQUITY

16,034,702.14
29,735,840.03

10,017,506.80

10,017,506.80
20,966,815.05

14,882,597.79

14,882,597.79
32,291,146.80

8,817,116.55

8,817,116.55
10,307,115.96

4,076,174.99

4,076,174.99
5,130,415.70

4,699,169.25

4,699,169.25
4,924,936.07

2,919,578.72

2,919,578.72
3,100,156.29

4,427,173.25

BUREAU OF FISHERIES AND AQUATIC RESOURCES

CONSOLIDATED DETAILED BALANCE SHEET
As of December 31, 2002
ASSETS

RFTC 08

RFTC 09

RFTC 11

Current Assets
Cash
Cash - National Treasury, MDS
Petty Cash Fund
Cash-Collecting Officers
Cash-Disbursing Officers
Cash in Bank - Local Currency, Current Account

(Note # 5)

26.40

3,801.54

3,801.54

12,087.59

12,087.59

Receivables
Accounts Receivable
Due from Officers and Employees
Due from NGAs
Due from LGUs
Due from GOCCs
Due from NGOs/POs
Due from National Treasury (Note # 6)
Due from Operating Units
Receivables-Disallowances/Charges
Other Receivables

85,110.00
-

66,168.27

85,110.00

Inventories
Accountable Forms Inventory
Office Supplies Inventory
Medical, Dental, and Laboratory Supplies Inventory
Gasoline, Oil and Lubricants Inventory
Agricultural Supplies Inventory
Livestock and Crops Inventory
Spare Parts Inventory
Construction Materials Inventory
Other Agricultural Products Inventory
Other Inventory Items

Prepaid Expenses
Prepaid Rent
Prepaid Insurance
Other Prepaid Expenses
Other Current Assets
Guaranty Deposits
Advances to Contractors

See accompanying Notes to Financial Statements

Property, Plant and Equipment

Land
Land Improvements
Less: Accumulated Depreciation
Leasehold Improvements
Less: Accumulated Depreciation
Buildings
Less: Accumulated Depreciation
Other Structures
Less: Accumulated Depreciation
Industrial Machineries
Less: Accumulated Depreciation
Other Machineries
Less: Accumulated Depreciation
Firefighting Equipment and Accessories
Less: Accumulated Depreciation

279,238.74
720,276.32
1,427,789.74
-

562,201.65
(35,974.92)
1,983,375.00
(317,462.20)
-

BUREAU OF FISHERIES AND AQUATIC RESOURCES

CONSOLIDATED DETAILED BALANCE SHEET
As of December 31, 2002
ASSETS

Construction and Heavy Equipment

Less: Accumulated Depreciation
Technical and Scientific Equipment
Less: Accumulated Depreciation
IT Equipment and Software
Less: Accumulated Depreciation
Telegraph, Telephone, Cable, TV and Radio Equipment
Less: Accumulated Depreciation
Artesian Wells, Reservoirs, Pumping Stations and Conduits
Less: Accumulated Depreciation
Motor Vehicles
Less: Accumulated Depreciation
Watercrafts
Less: Accumulated Depreciation
Office Equipment
Less: Accumulated Depreciation
Other Equipment
Less: Accumulated Depreciation
Furniture and Fixtures
Less: Accumulated Depreciation
Ordnance
Less: Accumulated Depreciation
Books
Less: Accumulated Depreciation
Other Property, Plant and Equipment
Less: Accumulated Depreciation
Construction in Progress - Agency Assets
Items in Transit
Other Assets

RFTC 08

RFTC 09

5,825,342.53
-

TOTAL ASSETS

307,990.00
103,061.50
421,802.00
-

5,891,537.20

RFTC 11

1,200,366.90
(205,425.34)
21,289.00
(3,832.02)

3,260,158.30
-

3,349,069.84

3,204,538.07
3,216,625.66

LIABILITIES AND EQUITY

Current Liabilities
Accounts Payable
Guaranty Deposits Payable
Withholding Taxes Payable
GSIS Payable
PAG-IBIG Payable
PHILHEALTH Payable
Performance/Bidders/Bail Bonds Payable
Due to Officers and Employees
Due to Other Funds
Due to NGAs
Due to LGUs
Due to GOCCs
Due to Central Office
Other Deferred Credits
Other Payables

1,464,363.95

TOTAL LIABILITIES

1,464,363.95

1,933,363.91
-

1,933,363.91

530,539.50
479,444.39
7,804.57

1,933,363.91

1,017,788.46
1,017,788.46

Equity
Government Equity
TOTAL LIABILITIES AND EQUITY

4,427,173.25
5,891,537.20

1,415,705.93

1,415,705.93
3,349,069.84

2,198,837.20

2,198,837.20
3,216,625.66

BUREAU OF FISHERIES AND AQUATIC RESOURCES

CONSOLIDATED CONDENSED BALANCE SHEET
As of December 31, 2002

ASSETS

Current Assets
Cash
( Notes 3.6 & 5)
Receivables
Inventories
(Note 3.5)
Prepaid Expenses
Other Current Assets
Property, Plant and Equipment
Less : Accumulated Depreciation
(Notes 3.8 & 7)

1,665,674,313.47
17,128,472.32

253,358,810.17
352,444,638.83
56,288,629.84
1,233,651.98
11,630,013.78

1,648,545,841.15

Other Assets

2,003,777.56

TOTAL ASSETS

2,325,505,363.31

P 1,617,000,586.33

LIABILITIES AND EQUITY

Current Liabilities

(Note 3.9)

Equity
Government Equity

TOTAL LIABILITIES AND EQUITY

708,504,776.98

2,325,505,363.31

See accompanying Notes to Financial Statements.

BUREAU OF FISHERIES AND AQUATIC RESOURCES

CONSOLIDATED DETAILED BALANCE SHEET
As of December 31, 2002
ASSETS
Current Assets
Cash
Cash - National Treasury, MDS
Petty Cash Fund
Cash-Collecting Officers
Cash-Disbursing Officers
Cash in Bank - Local Currency, Current Account

(Note # 5)

9,100.00
119,296.30
54,542.09
14,417,302.28
238,758,569.50

###
###
###

253,358,810.17

Receivables
Accounts Receivable
Due from Officers and Employees
Due from NGAs
Due from LGUs
Due from GOCCs
Due from NGOs/POs
Due from National Treasury (Note # 6)
Due from Operating Units
Receivables-Disallowances/Charges
Other Receivables

3,132,652.44
14,629,191.96
108,680,298.28
14,197,321.95
98,670,845.17
12,600,000.00
38,302,720.57
176,000.00
59,751,517.46
2,304,091.00

###
###
###
###
###
###
###
###
###

352,444,638.83

Inventories
Accountable Forms Inventory
Office Supplies Inventory
Medical, Dental, and Laboratory Supplies Inventory
Gasoline, Oil and Lubricants Inventory
Agricultural Supplies Inventory
Livestock and Crops Inventory
Spare Parts Inventory
Construction Materials Inventory
Other Agricultural Products Inventory
Other Inventory Items

10,000.00
43,545,516.46
707,945.20
1,568,710.92
1,407,289.75
6,600.00
201,870.00
532,326.20
184,110.00
8,124,261.31

###
###
###
###
###
###
###
###
###

56,288,629.84

Prepaid Expenses
Prepaid Rent
Prepaid Insurance
Other Prepaid Expenses

130,500.00
715,665.80
387,486.18

1,233,651.98

1,710,569.22
9,919,444.56

11,630,013.78

###
###

Other Current Assets

Guaranty Deposits
Advances to Contractors

###

Property, Plant and Equipment

Land
Land Improvements
Less: Accumulated Depreciation
Leasehold Improvements
Less: Accumulated Depreciation
Buildings
Less: Accumulated Depreciation
Other Structures
Less: Accumulated Depreciation

106,447,944.73
73,901,234.02
652,649.31
1,958,839.68
71,117,767.14
1,510,237.55
43,578,234.09
-

###

73,248,584.71
###

1,958,839.68
###

69,607,529.59
###

43,578,234.09

Industrial Machineries
Less: Accumulated Depreciation
Other Machineries
Less: Accumulated Depreciation
Firefighting Equipment and Accessories
Less: Accumulated Depreciation
Construction and Heavy Equipment
Less: Accumulated Depreciation
Technical and Scientific Equipment
Less: Accumulated Depreciation
IT Equipment and Software
Less: Accumulated Depreciation
Telegraph, Telephone, Cable, TV and Radio Equipment
Less: Accumulated Depreciation
Artesian Wells, Reservoirs, Pumping Stations and Conduits
Less: Accumulated Depreciation
Motor Vehicles
Less: Accumulated Depreciation
Watercrafts
Less: Accumulated Depreciation
Office Equipment
Less: Accumulated Depreciation
Other Equipment
Less: Accumulated Depreciation
Furniture and Fixtures
Less: Accumulated Depreciation
Ordnance
Less: Accumulated Depreciation
Books
Less: Accumulated Depreciation
Other Property, Plant and Equipment
Less: Accumulated Depreciation
Construction in Progress - Agency Assets
Items in Transit

2,751,894.74
88,626.09
3,303,559.12
65,475.53
2,343,178.00
180,000.00
84,621,897.96

###

2,663,268.65
###

3,303,559.12
###

65,475.53
###

2,163,178.00
###

82,923,887.06

1,698,010.90

33,775,646.02

###

30,063,040.56

3,712,605.46

125,949,113.43
135,916.57
294,500.00
17,007.38
56,881,289.07
2,679,583.28
33,521,349.61
2,045,323.88
83,627,103.31
3,452,368.23
44,716,797.77
607,976.22
12,307,286.69
298,141.84
371,591.89

###

125,813,196.86
###

277,492.62
54,201,705.79
###

31,476,025.73
###

80,174,735.08
###

44,108,821.55
###

12,009,144.85
###

371,591.89

617,661.78
423.25
10,516,195.43
49,602.36

###

617,238.53
###

10,466,593.07
108,375,483.23
764,630,270.23

Other Assets

2,003,777.56

TOTAL ASSETS

2,325,505,363.31

LIABILITIES AND EQUITY

Current Liabilities
Accounts Payable
Guaranty Deposits Payable
Withholding Taxes Payable
GSIS Payable
PAG-IBIG Payable
PHILHEALTH Payable
Performance/Bidders/Bail Bonds Payable
Due to Officers and Employees
Due to Other Funds
Due to NGAs
Due to LGUs
Due to GOCCs
Due to Central Office
Other Deferred Credits
Other Payables

1,331,333,691.74
189,774.43
8,327,358.37
601,342.35
78,053.49
83,347.54
3,825,924.57
4,956,457.99
69,510.00
232,346,309.44
1,288,171.32
29,005,869.40
1,333,400.07
212,451.84
3,348,923.78

###
###
###
###
###
###
###
###
###
###
###
###
###
###

1,617,000,586.33

Equity
Government Equity
TOTAL LIABILITIES AND EQUITY

708,504,776.98
P

2,325,505,363.31

BUREAU OF FISHERIES AND AQUATIC RESOURCES

CONSOLIDATED CONDENSED STATEMENT OF INCOME AND EXPENSES
For the Year Ended December 31,2002

Income

1,295,429,179.32

Less : Expenses
Personal Services

P 320,583,949.12

Maintenance and Other Operating Services

Financial Expenses

713,471,475.64
119,844.84

Excess of Income over Expenses

1,034,175,269.60

See accompanying Notes to Financial Statements.

261,253,909.72

BUREAU OF FISHERIES AND AQUATIC RESOURCES

CONSOLIDATED DETAILED STATEMENT OF INCOME AND EXPENSES
For the Year Ended December 31, 2002

Income
Subsidy Income from National Government
Less : Reversion of Unused NCA
Subsidy to Regional Offices
Subsidy to Operating Units
Total
Subsidy from Central Office
Interest Income
Miscellaneous Income
Total Income
Less : Expenses
Personal Services
Salaries and Wages - Regular Pay
Salaries and Wages - Casual/Contractual
Personnel Economic Relief Allowance (PERA)
Additonal Compensation (ADCOM)
Representation Allowance (RA)
Transportation Allowance (TA)
Clothing Allowance
Honoraria
Christmas Bonus
Cash Gift
Productivity Incentive Benefits
Other Bonuses and Allowances
Life and Retirement Insurance Contributions
PAG-IBIG Contributions
PHILHEALTH Contributions
ECC Contributions
Pension and Retirement Benefits
Terminal Leave Benefits
Subsistence Allowances
Longevity Pay
Other Personnel Benefits

P
P

45,916,425.83
558,135,774.51
46,849,621.00

209,338,690.96
10,557,253.35
8,755,161.55
8,724,901.08
1,975,275.80
977,126.21
5,868,000.00
2,286,644.12
17,540,039.81
8,714,304.64
3,954,725.23
2,283,050.00
24,807,978.20
1,663,227.78
1,840,097.51
609,126.08
4,166.38
8,212,408.03
100,810.00
37,000.00
2,333,962.39 P

1,338,788,814.09

650,901,821.34
687,886,992.75
607,534,082.76
5,825.77
2,278.04
1,295,429,179.32

320,583,949.12

Maintenance and Other Operating Expenses

Traveling Expenses - Local
Traveling Expenses - Foreign
Training and Seminar Expenses
Water
Electricity
Cooking Gas
Telephone/Telegraph and Internet
Postage and Deliveries
Subscription Expenses
Advertising Expenses
Rent Expenses
Insurance Expenses
Fidelity Bond Premium
Printing and Binding Expenses
Accountable Form Expenses
Office Supplies Expense
Supplies and Materials Expenses
Medical, Dental, and Laboratory Supplies Expenses
Food/Non-food Expenses
Gasoline, Oil and Lubricants Expenses
Agricultural Supplies Expenses
Legal Services
Auditing Services
Consultancy Services
General Services
Security and Janitorial Services
Taxes, Duties and Licenses
Building Maintenance
Other Structures Maintenance
Machinery & Equipment Maintenance
Firefighting Equipment and Accessories Maintenance
Industrial Machineries Maintenance
Technical and Scientific Equipment Maintenance
IT Equipment Maintenance
Telegraph, Telephone, Cable, TV and Radio
Equipment Maintenance
Artesian Wells, Reservoirs, Pumping Stations and
Conduits Maintenance
Motor Vehicles Maintenance
Watercrafts Maintenance
Office Equipment Maintenance
Other Equipment Maintenance
Furniture and Fixtures Maintenance
Ordnance Maintenance
Other Repairs and Maintenance
Awards and Indemnities
Grants and Donations

61,119,647.04
2,318,992.15
75,868,218.22
2,673,895.24
20,443,177.42
11,890.00
16,274,639.48
1,030,751.34
623,018.80
3,629,142.07
25,090,280.82
13,904,778.31
804,495.43
3,113,727.20
135,540.00
67,893,559.03
239,095.50
4,089,618.13
947,574.83
19,407,199.51
35,468,571.84
92,444.50
46,369.00
42,861,514.88
24,055,558.60
22,711,689.30
8,878,951.45
10,187,824.00
4,094,434.63
89,518.85
68,100.00
20,600.00
350,300.00
562,234.20
77,820.51
110,696.32
11,382,176.75
1,885,167.95
773,402.24
556,281.34
25,431.50
9,545.00
4,855,276.13
29,737.50
7,492.75

Representation Expenses
Extraordinary and Miscellaneous Expenses
Depreciation - Land Improvements
Depreciation - Buildings
Depreciation - Industrial Machineries
Depreciation - Construction and Heavy Equipment
Depreciation - Technical and Scientific Equipment
Depreciation - IT Equipment
Depreciation - Telegraph, Telephone, Cable, TV and
Radio Equipment
Depreciation - Artesian Wells, Reservoirs, Pumping
Stations and Conduits
Depreciation - Motor Vehicles
Depreciation - Watercrafts
Depreciation - Office Equipment
Depreciation - Other Equipment
Depreciation - Furniture and Fixtures
Depreciation - Books
Depreciation - Other Property, Plant and Equipment
Other Expenses
Financial Expenses
Bank Charges
Foreign Exchange Loss
Excess of Income over Expenses /
(Excess of Expenses over Income)

408,507.30
939,071.45
417,785.62
1,321,870.51
26,159.06
180,000.00
1,387,333.67
2,410,670.24
104,112.63
5,301.00
939,506.65
2,033,267.63
2,953,622.87
427,979.81
158,414.81
423.25
17,202.36
210,919,867.02

713,471,475.64

41,032.00
78,812.84

119,844.84
P

261,253,909.72

BUREAU OF FISHERIES AND AQUATIC RESOURCES

CONSOLIDATED STATEMENT OF GOVERNMENT EQUITY
As of December 31, 2002

Government Equity, Beginning

Retained Operating Surplus
Loan Proceeds, Prior Year
Current Operations
Adjustment of Prior Years

P 241,610,814.96

(1,631,446.33)
261,253,909.72
206,717,498.63
466,339,962.02

Property, Plant and Equipment

Government Equity, End

554,000.00
P 708,504,776.98

BUREAU OF FISHERIES AND AQUATIC RESOURCES

CONSOLIDATED STATEMENT OF CASH FLOWS
For the Year Ended December 31, 2002

Cash Flow from Operating Activities :

Cash Inflows:
Receipt of Notice of Cash Allocation (NCA)
P
Receipt of Funding Check
Receipt of Inter-agency cash transfers
Receipt of refunds of cash advances or excess payments
Receipt of interest income
Receipt of Cash Bond
Receipt from overpayment and disallowances
Receipt of Performance/Bidders/Bail Bonds Payable
Receipt of Subsidy from Central Office
Receipt of refunds of deposits
Cash receipt of grants and donations
Collection of Receivables
Cash receipt for payment of Accounts Payable
Collection of Income and Revenues
Erroneous reversion of unused NCA for F102 AP
Adjustment for erroneous charging of Cash Balances
Adjustment - cancellation of Checks/Lost Checks
Total Cash Inflows
Cash Outflows:
Cash payment of operating expenses
Cash payment of payables incurred in operations
Cash purchase of inventories
Granting of cash advances/petty cash fund
Remittance of withholding taxes except thru TRA
Remittance of GSIS/PAG-IBIG/PHILHEALTH Payable
Remittance of Unexpended Balance
Refund of Performance/Bidders/Bail Bonds Payable
Release of funds as inter-agency cash transfers
Reversion of Unused NCA
Reversion of Unused Funding Check
Payments of Accounts Payable
Cash collection under F101 inadvertently deposited to F102
Refund of taxes withheld
Remittance to BFSLA/QUEDANCOR/LANDBANK
Payment of Due to Officers and Employees
Cash payment for prepaid expense
Remittance of Cash Bond to National Treasury
Advances to Contractors
Cash payment of Trust Funds
Remittance of Collections
Total Cash outflows
Cash Provided by Operating Activities

1,421,909,975.43
394,528,642.41
12,902,834.63
3,391,791.98
5,825.77
102,660.00
59,830.93
151,097.23
39,669,771.00
55.00
13,235,500.00
119.90
18,252,904.31
37,977,462.58
100,309.00
392,893.26
750,390.12
P

1,943,432,063.55

(854,496,376.91)
(207,968,009.64)
(11,239,056.40)
(233,732,818.04)
(1,770,144.92)
(61,946,433.03)
(64,976.33)
(763,102.14)
(311,217,511.50)
(52,229,739.75)
(3,952,641.79)
(98,347,976.28)
(0.55)
(30,828.32)
(949,063.75)
(5,138.52)
(377,711.98)
(103,479.72)
(1,830,848.10)
(55,306,555.42)
(3,150,192.68)
(1,899,482,605.77)
43,949,457.78

Cash Flow from Investing Activities :

Cash Inflows:
Mobilization
Total Cash Inflows
Cash Outflows:
Cash Purchase of Property, Plant and Equipment
Mobilization
Construction in Progress
Total Cash Outflows

154,350.87
###

(28,628,830.07)
(618,833.52)
(3,845,139.17)
###

154,350.87

(33,092,802.76)

Cash Provided by Investing Activities

###

(32,938,451.89)

Total Cash Provided by Operating and Investing Activities

###

11,011,005.89

Add: Cash Balance, Beginning January, 2002

###

242,349,179.28

Total
Less: Over deposit from NG Books

###
###

253,360,185.17
1,375.00

253,358,810.17

Cash Balance, Ending December 31, 2002