23

Annex B

946,890.40Cash-Collecting Officers P 130,286.99 366,257.03Petty Cash Fund 71,818.12 49,593,421.65Cash in Bank-Local Currency, Current Account 11,057,071.06 88,636,256.76Cash Treasury/Agency Deposit Regular 334,032.96 139,542,825.84

Total Cash and Cash Equivalents 11,593,209.13

Accounts Receivable 21,978,359.94 Due from National Government Agencies 300,157.22 Receivables-Disallowances/Charges 346,123.21 Total Receivables 22,624,640.37

Merchandise Inventory 2,693,949.49 Office Supplies Inventory 1,217,435.46 Drugs and Medicines Inventory 1,431,006.73 Medical, Dental and Laboratory Supplies Inventory 3,201,541.12 Other Supplies and Materials Inventory 520,898.07 Total Inventories 9,064,830.87

P 43,282,680.37 Non-Current Assets

Hospitals and Health Centers P 38,427,902.73 Office Equipment 3,144,294.67 Furniture and Fixtures 952,436.89

2,764,764.19 Medical Equipment 44,914,879.69 Motor Vehicles 2,370,000.00 Other Property, Plant and Equipment 1,926,718.75 Sub-total P 94,500,996.92 Less: Accumulated Depreciation 36,271,772.33 Total Property, Plant & Equipment 58,229,224.59

Advances (Note 9)

Advances to Special Disbursing Officers 53,100.60 Advances to Officers and Employees 7,120.00 Total Advances 60,220.60

PrepaymentsAdvances to Contractors 1,175,381.97

Total Non-Current Assets 59,464,827.16 TOTAL ASSETS 102,747,507.53

Inventories (Note 7)

Information and Communication Technology Equipment

Current Assets:Cash and Cash Equivalents (Note 5)

Receivables (Note 6)

Total Current Assets

Other Assets

Property, Plant and Equipment (Note 8)

Department of HealthSan Lorenzo Ruiz Women's Hospital

Statement of Financial PositionAs of December 31, 2014

ASSETS

24

Accounts Payable 3,071,693.61 Bonds Payable 1,097,132.78 Sub-total 4,168,826.39

Inter-Agency PayablesDue to BIR 1,449,440.62 Due to GSIS 632,332.61 Due to PAG-IBIG 26,280.79 Due to PHILHEALTH 36,252.38 Due to Other GOCCs 74,487.83 Sub-total 2,218,794.23

Intra-Agency PayablesDue to Central Office 161,681.00

Trust LiabilitiesOther Payables 669,704.76 Total Current Liabilities 7,219,006.38 TOTAL LIABILITIES 7,219,006.38

Accumulated Surpluses/(deficits) 95,528,501.15 TOTAL LIABILITIES AND EQUITY P 102,747,507.53

Current Liabilities (Note 10)

(See Accompanying Notes to Financial Statements)

Financial Liabilities

NET ASSETS/EQUITY

LIABILITIES

25

Annex C

Sales Revenue-Drugs and Medicines P 6,955,692.40 Less: Cost of Sales 4,886,306.19 Net Revenue 2,069,386.21

28,509,304.34 151,092.03

14,869.13 30,744,651.71

2,346,348.55 P 33,091,000.26

Salaries and Wages- Regular 9,450,711.13 9,450,711.13

Personnel Economic Relief Allowance (PERA) 973,372.71 Representation Allowance (RA) 267,000.00 Transportation Allowance (TA) 164,772.73 Clothing/Uniform Allowance 170,000.00 Subsistence Allowance 686,950.03 Laundry Allowance 72,995.41 Productivity Incentive Allowance 251,900.00 Honoraria 532,610.50 Hazard Pay 2,186,694.64 Longevity Pay 495,121.25 Cash Gift 195,000.00 Year End Bonus 770,971.45

Total Other Compensation 6,767,388.72

Retirement and Life Insurance Premiums 753,322.08 PAG-IBIG Contributions 63,026.67 PHILHEALTH Contributions 74,990.50

Department of Health

Statement of Financial PerformanceFor the Year Ended December 31, 2014

Revenue (Note 11)

Total RevenueLess: Current Operating Expenses

Other Compensation

Personnel Benefit Contributions

Business Income

Interest Income

Income from Grants and Donations in Kind

Total Business IncomeGrants and Donations

Personnel Services (Note 12)

San Lorenzo Ruiz Women's Hospital

Fines and Penalties-Business IncomeHospital Fees

Total Salaries and Wages

26

Employees Compensation Insurance Premiums 35,439.50 Total Personnel Benefit Contributions 926,778.75

1,186,772.49 Total Personnel Services P 18,331,651.09

Traveling Expenses-Local 338,475.56

Training Expenses 2,060,827.26

Office Supplies Expenses 439,339.67 Accountable Forms Expenses 95,823.50 Food Supplies Expenses 1,006,649.34 Drugs and Medicines Expenses 718,543.83

Medical, Dental and Laboratory Supplies Expenses 8,228,051.82 Fuel, Oil and Lubricants Expenses 363,188.17 Other Supplies and Materials Expenses 774,667.75

Total Supplies and Materials Expense 11,626,264.08

Water Expenses 1,132,558.19 Electricity Expenses 2,188,022.80

Total Utility Expenses 3,320,580.99

Telephone Expenses 204,140.45 Internet Subscription Expenses 192,335.01 Cable, Satellite, Telegraph and Radio Expenses 10,700.00

Total Utility Expenses 407,175.46

Consultancy Services 168,000.00 Other Professional Services 11,237,383.78

Total Professional Services 11,405,383.78

Environment/Sanitary Services 267,468.01 Security Services 2,091,608.88

Total General Services 2,359,076.89

Repairs and Maintenance. -Hospitals and Health Centers 10,787.00 Repairs and Maintenance- Office Equipment 220,752.70

Training and Scholarship Expenses

Supplies and Materials Expense

Professional Services

General Services

Repairs and Maintenance

Travelling Expenses Maintenance and Other Operating Expenses (Note 13)

Utility Expenses

Communication Expenses

Other Personnel Benefits

27

Repairs and Maintenance- Motor Vehicles 292,169.05 Repairs and Maintenance-Furniture and Fixtures 2,650.00

160,338.90 Total Repairs and Maintenance 686,697.65

Taxes, Duties and Licenses 13,910.00 Fidelity Bond Premium 33,098.63 Insurance Expenses 56,620.18

Total Taxes, Insurance Premium and Other Fees 103,628.81

Advertising Expenses 57,120.00 Representation Expenses 191,003.85 Donations 137,900.00 Other Maintenance and Operating Expenses 193,477.95 Total Other Maintenance and Other Operating Expenses 579,501.80 Total Maintenance and Other Operating Expenses 32,887,612.28

Depreciation-Office Equipment 328,027.73 326,568.58

Depreciation-Medical Equipment 1,592,535.62 Depreciation-Motor Vehicles 304,714.29 Depreciation-Furniture and Fixtures 19,320.22 Depreciation-Other Property, Plant and Equipment 164,634.07

Total Non-Cash Expenses 2,735,800.51 53,955,063.88

(20,864,063.62)

Subsidy Income from National Government 37,552,115.73 Non-operating Gain/Income (Note 16)Other Gains 40,000.00

P 16,728,052.11

Taxes, Insurance and Other Fees

Other Maintenance and Operating Expenses

Non-Cash Expenses (Note 14)

(See Accompanying Notes to Financial Statements)

Add: Financial Assistance/Subsidy from NGAs (Note 15)

Repairs and Maintenance-Other Property, Plant and Equipment

Depreciation-Information and Communication Technology Equipment

Surplus (Deficit) for the Period

Surplus (Deficit) Total Expenses

28

Annex D

Balance at January 01, 2014 P 79,853,449.04

Changes in accounting policy 15,675,052.11

Restated balance 95,528,501.15

Changes in Net Assets/Equity for the calendar year -

Balance at December 31, 2014 P 95,528,501.15

Department of HealthSan Lorenzo Ruiz Women's Hospital

Statement of Changes in Net Assets/EquityFor the Year Ended December 31, 2014

Annex E

29

Cash Flow from Operating Activities:Cash inflows:

Notice of Cash Allocation (NCA) (Note 20) P 46,749,822.66 Collection of Income/Revenues 11,901,491.43 Collection of Receivables 14,377,940.30 Collection of Other Income 10,115,013.31 Receipt of Performance/Bidders Bond 287,271.75 Adjustments 86,868.95

Total cash inflows 83,518,408.40 Cash outflows: Cash Payment of Operating Expenses 36,009,416.12 Cash Payment of Inventories 12,455,142.91 Cash Payment of Prepayments 1,005,913.94 Granting of Cash Advances/Petty Cash Fund 1,419,417.65 Remittance of Witholding Taxes except thru TRA 2,585,224.86 Remittance of GSIS/PAG-IBIG/PHILHEALTH Payables 14,053,768.80 Reversion of Remittances to BTR/Unused NCA (Note 20) 11,241,453.37 Refund of Performance/Bidders Bond 198,924.70 Total cash outflows 78,969,262.35 Net cash flows from operating activities 4,549,146.05 Cash Flow from Investing Activities: Total cash inflows - Cash outflows Procurement of Property, Plant and Equipment 8,929,092.88 Total cash outflows 8,929,092.88 Net cash flows from investing activities (8,929,092.88) Net cash flows from financing activities - Net increase(decrease) in cash and cash equivalents (4,379,946.83) Add: Cash and cash equivalents, January 1 15,973,155.96 Cash Balance, December 31 P 11,593,209.13

Department of Health

(See Accompanying Notes to Financial Statements)

Statement of Cash Flows For the Year Ended December 31, 2014

San Lorenzo Ruiz Women's Hospital

30

Annex F

Original Final

RECEIPTSTax Revenue - Services and Business Income 26,022 24,934 (1,088) 24,934 Assistance and Subsidy 3,202 3,202 3,202 Others-GAA 58,991 58,991 - 58,991

85,013 87,127 2,114 87,127

PAYMENTSPersonnel Services 19,429 19,429 Maintenance and Other Operating Expenses 36,581 36,581 Capital Outlay 9,694 9,694

- 65,704 - 65,704

NET RECEIPTS/PAYMENT 85,013 21,423 2,114 21,423

ParticularsBudgeted Amount Actual

Amounts on Comparable

Basis

Difference Final

Budget and Actual

DEPARTMENT OF HEALTHSAN LORENZO RUIZ WOMEN'S HOSPITAL

STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNTFOR THE YEAR ENDED DECEMBER 31, 2014

(in thousand pesos)

31

San Lorenzo Ruiz Women's Hospital Notes to Financial Statements

For the year ended December 31, 2014

B. Body

1. General Information/Agency Profile The financial statements of San Lorenzo Ruiz Women's Hospital (SLRWH) were authorized for issue on June 11, 2015 as shown in the Statement of Management Responsibility for Financial Statements signed by Dr. Marilou T. Nery, Chief of Hospital II and Imelda Q. Agustin, Administrative Officer V.

San Lorenzo Ruiz Women's Hospital (SLRWH), a ten-bed special hospital with a license of first level (Level 1), was created under Republic Act No. 6864, is currently under the supervision of the Department of Health. As an ISO 9001:2008 certified, the Hospital envisions to be the Seat of Excellence for Women and Child’s Health. The mandate of the Hospital is to provide quality health care for Filipino women and children. SLWH services are grouped into the following key areas: Medical/Paramedical, Nursing and Administrative. The Hospital's registered office is located in O. Reyes St., Santulan, Malabon City.

2. Statement of Compliance and Basis of Preparation of Financial Statements

The financial statements of the SLRWH have been prepared in accordance with and comply with the Philippine Public Sector Accounting Standards (PPSAS) issued by the Commission on Audit per COA Resolution No. 2014-003 dated January 24, 2014. The financial statements have been prepared on the basis of historical cost, unless otherwise stated. The Statement of Cash Flows is prepared using the direct method. The accounts were recorded and converted based on the Revised Chart of Accounts (RCA)) pursuant to COA Circular Nos. 2013-002 and 2014-003 dated January 30, 2013 and April 15, 2014, respectively.

3. Summary of Significant Accounting Policies

3.1 Basis of accounting

The financial statements are prepared on an accrual basis in accordance with the Philippine Public Sector Accounting Standards (PPSAS).

3.2 Cash and cash equivalents

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Cash and cash equivalents comprise cash on hand and cash at bank.

Petty Cash Fund account is maintained under the Imprest System. All replenishments are directly charged to expense account.

3.3 Inventories Inventory is measured at cost upon initial recognition. The cost of inventory of supplies and materials and other inventory items are computed using the Moving Average Method. Supplies and materials purchased for inventory purposes are recorded using the Perpetual Inventory Method. 3.4 Property, Plant and Equipment Recognition

An item is recognized as Property, Plant, and Equipment (PPE) if it meets the characteristics and recognition criteria as a PPE.

The characteristics of PPE are as follows: o tangible items; o are held for use in the production or supply of goods or services, for

rental to others, or for administrative purposes; and o are expected to be used during more than one reporting period.

An item of PPE is recognized as an asset if: o it is probable that future economic benefits or service potential

associated with the item will flow to the entity; and o the cost or fair value of the item can be measured reliably.

Measurement at Recognition

An item recognized as property, plant, and equipment is measured at cost.

A PPE acquired through non-exchange transaction is measured at its fair value as at the date of acquisition.

The cost of the PPE is the cash price equivalent or, for PPE acquired through non-exchange transaction its cost is its fair value as at recognition date.

33

Cost includes the following:

o Its purchase price, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates;

o expenditure that is directly attributable to the acquisition of the items; and

o initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located, the obligation for which an entity incurs either when the item is acquired, or as a consequence of having used the item during a particular period for purposes other than to produce inventories during that period.

Measurement After Recognition

After recognition, all property, plant and equipment are stated at cost less accumulated depreciation and impairment losses.

Depreciation Each part of an item of property, plant, and equipment with a cost that is significant in relation to the total cost of the item is depreciated separately. The depreciation charge for each period is recognized as expense unless it is included in the cost of another asset. Initial Recognition of Depreciation Depreciation of an asset begins when it is available for use such as when it is in the location and condition necessary for it to be capable of operating in the manner intended by Management. For simplicity and to avoid proportionate computation, the depreciation is for one month if the PPE is available for use on or before the 15th of the month. However, if the PPE is available for use after the 15th of the month, depreciation is for the succeeding month. Depreciation Method

The straight line method of depreciation shall be adopted unless another method is more appropriate for agency operation.

Estimated Useful Life SLRWH uses the Schedule on the Estimated Useful Life of PPE by classification prepared by the COA.

34

The SLRWH uses a residual value equivalent to at least 5 percent (5%) of the cost of the PPE.

3.5 Changes in accounting policies and estimates

The SLRWH recognizes the effects of changes in accounting policy retrospectively. The effects of changes in accounting policy are applied prospectively if retrospective application is impractical.

The SLRWH recognizes the effects of changes in accounting estimates prospectively by including in surplus or deficit.

3.6 Revenue from non-exchange transactions

Gifts and Donations The SLRWH recognizes assets and revenue from gifts and donations when it is probable that the future economic benefits or service potential will flow to the entity and the fair value of the assets can be measured reliably. Goods in-kind are recognized as assets when the goods are received, or there is a binding arrangement to receive the goods. If goods in-kind are received without conditions attached, revenue is recognized immediately. If conditions are attached, a liability is recognized, which is reduced and revenue recognized as the conditions are satisfied. On initial recognition, gifts and donations including goods in-kind are measured at their fair value as at the date of acquisition, which were ascertained by reference to an active market, or by appraisal. An appraisal of the value of an asset is normally undertaken by a member of the valuation profession who holds a recognized and relevant professional qualification. For many assets, the fair value are ascertained by reference to quoted prices in an active and liquid market.

3.7 Revenue from exchange transactions Sale of Goods Revenue from the sale of goods is recognized when the significant risks and rewards of ownership have been transferred to the buyer, usually on delivery of the goods and when the amount of revenue can be measured reliably and it is probable that the economic benefits or service potential associated with the transaction will flow to the SLRWH.

3.8 Budget information

35

The annual budget is prepared on a cash basis and is published in the government website.

As a result of the adoption of the cash basis for budgeting purposes, a separate Statement of Comparison of Budget and Actual Amounts is presented, showing the basis, timing or entity differences. Explanatory comments are provided in the notes to the annual financial statements; first, the reasons for all growth or decline in the budget are stated followed by details of overspending or under spending on line stems.

3.9 The employees of SLRWH are members of the Government Service Insurance System (GSIS), which provides life and retirement insurance coverage.

The SLRWH recognizes the undiscounted amount of short term employee benefits, like salaries, wages, bonuses, allowance, etc., as expense unless capitalized, and as a liability after deducting the amount paid.

The SLRWH recognizes expenses for accumulating compensated absences when these are paid (commuted or paid as terminal leave benefits). Unused entitlements that has accumulated at the reporting date are not recognized as expense. Non-accumulating compensated absences, like special leave privileges, are not recognized.

4. Change in accounting policies

4.1 Depreciation The SLRWH adopted PPSAS No. 17 effective January 2014, regarding the

depreciation of fixed assets, residual value is valued at 5% of cost, which replaced the existing standard. The new standard includes the requirement for recognition of residual value at 5% and is effective for years beginning on January 2014.

4.2 Accumulated Surplus/(Deficit)

Fundamental errors of prior years are corrected using the Accumulated Surplus/(Deficit) account. Errors in the current year’s operation are charged to the current year’s accounts.

5. Cash and Cash Equivalents–P11,593,209.13

Accounts As of December 31, 2014

Cash-Collecting Officers P 130,286.99 Petty Cash Fund 71,818.12 Cash in Bank-Local Currency, Current Account 11,057,071.06

36

Cash-Treasury, Agency Deposit, Regular 334,032.96 Total Cash and Cash Equivalents P11,593,209.13

The balance of Cash-Collecting Officers account of P130,268.99 includes

the following:

Particular Amount Trust Fund (TF) P78,771.80 Revolving Fund for Medicines (RFM) 51,515.19 Total P130,268.99

Petty Cash Fund account decreased from P140,000.00 to P71,818.12 due

to petty cash expenses incurred amounting to P 68,181.88 as of December 31, 2014.

Cash in Bank-Local Currency, Current Account amounting to

P11,057,071.06 represents the cash balances from the maintained current accounts at the Land Bank of the Philippines-Malabon Branch details are as follows:

Accounts Amount LBP Account No.

RFM Account P3,983,032.77 0652-1017-12 Income Account 6,613,216.69 0652-1018-52 CoH Account (PHIC’s Professional Fee for Pooling)

450,821.60 0652-1019-09

Payroll Fund 10,000.00 0652-1022-55 Total P11,057,071.06

6. Receivables – P22,684,860.97

Accounts As of December 31, 2014

Accounts Receivable P21,978,359.94 Due from NGAs 300,157.22 Receivables-Disallowances/Charges 346,123.21 Total Receivables P22,624,640.37

Accounts Receivable of P21,978,359.94 includes the following:

Particulars Amount Philhealth claims P21,311,349.49 Undeposited collection of the Collecting Officer who absconded

447,480.45

Uncollected fees from the affiliated nursing school 219,530.00 Total P21,978,359.94

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The Accounts Receivable account of P21,978,359.94 includes the amounts of P447,480.45 and P 219,530.00 or a total of P667,010.45, already aged 3 years and above.

The account Due from NGAs amounting to P 300,157.22 is currently

under reconciliation with the Procurement Service (PS). The account Due from National Treasury amounting to P334,032.96 has

been converted to the account Cash-Treasury, Agency Deposit, Regular pursuant to COA Circular No. 2014-003 dated April 15, 2014.

7. Inventories – P9,064,830.87

Accounts As of December 31, 2014

Merchandise Inventory P 2,693,949.49 Office Supplies Inventory 1,217,435.46 Drugs and Medicines Inventory 1,431,006.73 Medical, Dental and Laboratory Supplies Inventory

3,201,541.12

Other Supplies Inventory 520,898.07 Total Inventories P9,064,830.87

All supplies inventory increased due to the increased number of patients

served during the year.

8. Property, Plant and Equipment-net – P58,229,424.59

Accounts Book Value Accumulated Depreciation

Net Book Value

Hospitals and Health Center

P38,427,902.73 P0.00 P38,427,902.73

Office Equipment 3,144,294.67 2,057,668.12 1,086,626.55 Furniture and Fixtures 952,436.89 677,387.46 275,049.43 Hospital Equipment 44,914,879.69 29,819,603.05 15,095,276.64 Information Communication and Technology Equipment

2,764,764.19

1,766,223.73

998,540.46

Motor Vehicles 2,370,000.00 523,928.57 1,846,071.43, Other Property, Plant and Equipment

1,926,718.75

1,426,961.40

499,757.35

Total P94,500,996.92 P36,271,772.33 P58,229,424.59

The cost of the Building was not booked-up due to lack of proper turn-over of necessary documents from the MAKATAO Foundation. No data on the cost of the building is available for reference.

38

The cost of the Land where the Hospital is located was not also booked up since it is still under the name of Department of Health-Center for Health Development-Metro Manila (DOH-CHD-MM). However, transferring the title to SLRWH is now in process. Pertinent documents such as: copy of tax declaration, certified true copy of the land title from the Registry of Deeds, and requested assistance from the Office of the Solicitor General for legal matters.

Advances to Contractors account refers to the authorized advance

payment paid to New C.C. Barcelona Construction Corporation for the Proposed Construction of Various Health Facilities charged to CY 2014’s capital outlay appropriation.

9. Other Assets- Advances- P60,220.00

Accounts As of December 31, 2014

Advances to Special Disbursing Officers P 53,100.00 Advances to Officers and Employees 7,120.00 Total Advances P60,220.00

With the implementation of the Revised Chart of Accounts for National Government Agencies effective January 1, 2014, the following accounts were classified under Other Assets Account previously classified under Cash Accounts:

Advances to Special Disbursing Officers of P53,100.00 pertains to the

unliquidated cash advances granted for special purpose to Special Disbursing Officers unliquidated as of year-end, aged less than 30 days. Liquidations were made in January 2015.

Advances to Officers and Employees of P7,120.00 pertains to the

unliquidated cash advances for official travel to attend seminars/conventions granted to Accountable Officers which remained unliquidated as of year-end, aged less than 30 days. Liquidations were made in January 2015.

10. Current Liabilities – P7,219,006.38

Accounts As of December 31, 2014

Accounts Payable P 3,071,693.61 Due to BIR 1,449,440.62 Due to GSIS 632,332.61 Due to PAGIBIG 26,280.79 Due to PHILHEALTH 36,252.38 Due to Other GOCCs 74,487.83 Due to Central Office 161,681.00 Bonds Payable 1,097,132.78 Other Payables 669,704.76

39

Total Current Liabilities P 7,219,006.38

Accounts Payable account increased due to prior year’s adjusted unrecorded deliveries.

The Aging Schedule of the account Guaranty/Security Deposits

Payable is presented below:

PARTICULARS AMOUNT Less than 30 days P7,611.75 91-365 days 62,660.00 Over 1 year 184,496.62 Over 2 years 16,904.50 3 years and above 526,619.86 Total P798,292.73

The Due to BIR account increased due to the unremitted taxes

withheld during the year which will be remitted in CY 2015.

The Bonds Payable amounting to P 1,097,132.78 includes Collection from bid docs of P 277,240.06 and CTCs collected amounting to P21,600.00. The said amount shall be adjusted and reflected in the books in CY 2015.

The Other Payables account represents the collected Philhealth

Professional Fees intended for Philhealth sharing/pooling, Professional Fees of Private Medical Practitioners initially deposited to the Hospital’s COH Account for Case Rate Package, RFM claims from Philhealth initially deposited to TF Account, and payments to One for Health Cooperative of DOH-NCR for the salary loan of employees.

11. Receipt of Other Revenue – P30,091,000.26

In addition to the Subsidy Income from the National Government, the

SLRWH’s revenue includes the following:

Source Amount 11.1. Hospital Fees P28,509,304.34 11.2. Sales Revenue Less: Cost of Goods Sold Net Revenue

6,955,692.40 4,886,306.19 2,069,386.21

11.3. Interest Income 14,869.13 11.4. Fines and Penalties-Business Income 151,092.03

Total Business Income 30,744,651.71 11.6. Income from Grants and Donations in Kind 2,346,348.55

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Total P30,091,000.26

12. Personnel Services- P18,331,651.09

Particulars Amount 12.1. Salaries and Wages P9,450,711.13 12.2. Other Compensation 6,767,388.72 12.3. Personnel Benefit Contributions 926,778.75 12.4. Other Personnel Benefits 1,186,772.49 Total Personnel Services P18,331,651.09

The increase in Personal Services expense was due to the filling up of the

Plantilla Postions under Tranches I and II of the New Staffing Pattern for Hospital.

13. Maintenance and Other Operating Expenses­ P32,887,612.28

Particulars Amount 13.1. Traveling Expenses P338,475.56 13.2. Training and Scholarship Expenses 2,060,827.26 13.3. Supplies and Materials Expenses 11,626,264.08 13.4. Utility Expenses 3,320,580.99 13.5. Communication Expenses 407,175.46 13.6. Professional Services 11,405,383.78 13.7. General Services 2,359,076.89 13.8. Repairs and Maintenance 686,697.65 13.9. Taxes, Insurance Premiums and Other Fees 103,628.81 13.10. Other Maintenance and Operating Expenses 579,501.80 Total Maintenance and Other Operating Expenses P32,887,612.28

14. Non­ Cash Expenses

Particulars Amount

14.1. Depreciation P2,735,800.51 Total Non­ Cash Expenses P2,735,800.51

15. Net Financial Assistance/Subsidy­P37,552,115.73

Financial Assistance/Subsidy from NGAs, LGUs/GOCCs

Particulars Amount Subsidy Income from National Government P46,749,822.66 Add: Tax Remittance Advice 2,036,974.83 Adjustment of payments (Bank Recon Adjustment) 6,771.61 Total 48,793,569.10 Less: Reversion of Unused NCA 11,241,453.37

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Subsidy Income from National Government-Net P 37,552,115.73

The increase in the SING resulted from the increased sub-allotments from TB Control Program, Maternal Newborn Child Health and Nutrition, Health Emergency Management Staff, Cough Referral Centers, and Health Facilities Enhancement Program.

16. Non­ Operating Income, Gain or Losses

16.1. Non­ Operating Income/Gain­ P40,000.00

Particulars Amount Gains P40,000.00

17. Key Management Personnel

The key management personnel of the SLRWH are the following: the Chief of Hospital II, Chief of Clinic and the Chief Nurse.

18. Key Management Personnel Compensation-P3,445,710.25

The aggregate compensation of the key management personnel of the SLRWH as of December 31, 2014 are as follows:

Particulars Aggregate

Remuneration Salaries and Wages P1,559,712.00 Other Compensation 1,709,717.92 Personnel Benefit Contributions 176,280.33 Total P3,445,710.25

19. Status of Funds

The Status of Funds of the Hospital as of December 31, 2014 is shown below:

CATEGORY ALLOTMENT OBLIGATIONS UNEXPENDED BALANCE EXTENDED CURRENT TOTAL TOTAL REVERTED EXTENDED

FUND 101 REGULAR APPROPRIATION

PS 0.00 34,571,000.00 34,571,000.00 18,423,128.80 16,147,871.20 16,147,871.20 0.00

MOOE 63.38 8,610,000.00 8,610,063.38 8,421,568.90 188,494.48 63.38 188,431.10

CO 107,898.71 15,000,000.00 15,107,898.71 9,121,863.74 5,986,034.97 107,898.71 5,878,136.26 AUTOMATIC APPROPRIATION

PS 0.00 810,000.00 810,000.00 810,000.00 0.00 0.00 0.00

SPECIAL

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20. Receipt of NCA­ P46,749,822.36

Notice of Cash Allocation (NCA) received from the Department of Budget and

Management amounted to P46,749,822.36. The amount expended for CY 2014 totaled P35,508,369.28, while the unused/reverted NCA totaled P11,241,453.37 as of December 31, 2014.

PURPOSE FUND

PS 0.00 205,000.00 205,000.00 196,500.00 8,500.00 8,500.00 0.00 OTHER RELEASES

MOOE 62,245.67 2,997,000.00 3,059,245.67 2,346,418.00 712,827.67 62,245.67 650,582.00

SUB-TOTAL 170,207.76 62,193,000.00 62,363,207.76 39,319,479.44 23,043,728.32 16,326,578.96 6,717,149.36

RFM

2,811,745.34 5,991.872.51 8,803,617.85

6,271,010.41 2,532,607.44 0.00 2,532,607.44

INCOME

1,643,152.84 18,942,090.28 20,585,243.12

20,113,836.68 471,406.44 0.00 471,406.44

GRAND TOTAL 4,625,105.94 81,135,090.28 91,752,068.73 65,704,326.53 26,047,742.20 16,326,578.96 9,721,163.24