rizal street, infanta, quezonrizal street, infanta, quezon touching lives 24/7 foreword vision,...

"A member of the Philippine Association of Water Districts (PAWD)

Rizal Street, Infanta, Quezon

touching lives 24/7

FOREWORD

VISION, MISSION AND CORE VALUES

I. GENERAL

A. ADMINISTRATIVE

B. FINANCIAL/COMMERCIAL

C. TECHNICAL

D. OPERATIONAL

II. PROFILE

A. THE WATER DISTRICT AND ITS PHYSICAL SYSTEMS FACILITIES

1. ORGANIZATION

2. EXISTING SYSTEM FACILITIES

B. CURRENT OPERATIONAL/FINANCIAL HIGHLIGHTS

1. EXISTING WATER RATES

2. OPERATING INCOME/EXPENSES

3. FINANCIAL HIGHLIGHTS

C. COMMUNITY ECONOMIC PROFILE

1. TOTAL POPULATION

2. AVERAGE MONTHLY INCOME

3. MAJOR SOURCE OF INCOME

4. AVERAGE MONTHLY EXPENDITURES

5. MUNICIPALITY / CITY REVENUE

6. AVERAGE RATE OF MORTALITY (WATER BORNE DISEASE)

7. AVERAGE RATE OF MORBIDITY (WATER BORNE DISEASE)

8. MAJOR AGRICULTURAL, INDUSTRIAL AND

COMMERCIAL ACTIVITIES

D. OTHER INFORMATION

III. ANNEXES

A. FUNCTIONAL CHART

B. ORGANIZATIONAL CHART

C. LIST OF PLANTILLA OF PERSONNEL

D. SUMMARY OF POLICY SETTING RESOLUTIONS

E. FINANCIAL STATEMENTS

1. BALANCE SHEET

2. STATEMENT OF INCOME

3. COMPOSITIONOF CASH AND CASH IN BANK

4. STATEMENT OF CHANGES IN EQUITY

5. CASH FLOW STATEMENT

6. TRIAL BALANCE

7. COMPARATIVE BALANCE SHEET (2012-13)

8. COMPARATIVE INCOME STATEMENT ((2012-13)

9. COMPARATIVE CASH FLOW STATEMENT (2012-13)

10. COMPARATIVE STATEMENT OF CHANGES

IN EQUITY (2012-13)

11. NOTES TO FINANCIAL STATEMENTS

F. SUMMARYOF LOAN PAYMENT TO LWUA

G. WATER RATES

H. SUMMARY OF WATER PRODUCTION AND CONSUMPTION

INFANTA (QUEZON) WATER DISTRICT

Infanta , Quezon

2013 ANNUAL REPORT

TABLE OF CONTENTS

I. WD WATER SOURCES

J. SERVICE CONNECTION GROWTH

K. SUMMARY OF NON REVENUE WATER

L. LIST OF MAJOR EQUIPMENTS

M. SUMMARY OF BACTERIOLOGICAL ANALYSIS

N. MONTHLY DATA SHEETS

INFANTA (QUEZON) WATER DISTRICT Infanta, Quezon

2013 ANNUAL REPORT

A. Historical Background

In early 1980, Municipality of Infanta and General Nakar through their respective resolution formed a water district in compliance with the provision of PD 198 and on November 24, 1982 a Conditional Certificate of Compliance 229 was issued to Infanta-Gen. Nakar Water District. Since then, Infanta-Gen. Nakar Water District was a recipient of financial assistance from Local Water Utilties Administration in the form of loans.

In 2002 the Municipality of Gen. Nakar, requested for de-annexation and the district was renamed Infanta (Quezon) Water District (IQWD). During that time IQWD was maintaining four (4) water sources with 2,401 service connections.

On November 29, 2004 Typhoon Winnie devastated Infanta and other neighboring towns. The whole water system was 80% destroyed and the operation was financially affected causing the district to be in arrears in its loan repayments. Other obligations to BIR, premium payment to GSIS, Pag-ibig and virtually all obligations including payables to suppliers were also discontinued. Thru sheer determination, the management and employees, hardly work together even without enough salaries to rehabilitate the district. The district survived on meager donations from different organizations. IQWD rehabilitated Pumping Station III, the biggest source of IQWD water supply through financial assistance from a supplier who understood IQWD’s plight which was believed to be the surest and fastest way towards recovery. After less than a year in September 2005, IQWD’s operation was back to normal except for its financial capabilities.

At present, IQWD is serving potable water to 34 out of 36 barangays in the whole municipality of Infanta, with 5,340 active service connections as of December 2013. It has 3 pumping stations with combined production of 56 lps. These Pumping Stations are located in Brgy. Ilog, Brgy. Pilaway and Brgy .Agos-Agos.

On March 21, 2012, IQWD was re-categorized by LWUA as ClASS “C” Water District and is now in the process of adapting Revised LWD Manual on Categorization, Re-Categorization and Other Related Matters under Department of Budget and Management. The Water District opted to have straight listing positions below the General Manager.

B. Vision-Mission Statement

Vision

To establish and build an efficient, reliable, economicallyviable and sound water

district that is committed to pursue its social responsibility, environmental

initiatives and its commitment to harness the fullest potential of its personnel as

the key drivers to its sustainable development program.

Mission

To provide access to safe and reliable potable drinking water at an affordable cost

thru efficient water system ever ensuring the protection of its water sources and

the environment in general by dedicated and competent management, in particular,

directed by evaluative and supportive Board of Directors and to provide to

sustainable growth essential to meet the challenges and the needs of the water

district and the community.

C. Value Statement

God created water as one of the signs of life, thus, INFANTA (QUEZON) WATER

DISTRICT’s officers and employees are considered the guardians of life as well as all

officers and employees of all water districts in the country today.

Our officers and employees are determined to pursue realization of IQWD’s Vision

and Mission by inculcating in their hearts and minds the following:

a. Sense of responsibility, rather than honor;

b. Altruism, rather than selfishness;

c. Sense of Duty, rather than political subservience;

d. Unity, rather than infighting ; and

e. Sense of Service, rather than remuneration.

D. Strategic Objective

As defined in PD 198 which created all Water Districts in the land, we adhere to the

rules and regulations of Local Water Utilities Administration as well as the rules and

regulations of other National Agencies such as Civil Service Commission, Department

of Public Works and Highways, Bureau of Internal Revenue, Commission On Audit,

National Water Resources Board, Department Of Health and other National

Government Agencies.

A. ADMINISTRATIVE

1. Attached approved organizational charts in effect as year's end.

a. Functional Chart /

b. Position/Organizational Chart (Key employees only) - showing

Permanent positions and incumbents /

2. Attach list of employed personnel with pertinent information.

(List of Plantilla of Personnel for the Fiscal Year 2014) /

The following summarizes the District's staffing

a. Total number of employees

b. Number of permanent employees

c. Number of casual/temporary employees/laborers

d. Number of employees meeting minimum qualifications per

Job Description adopted by the District

e. Number of employees not classified as casual/temporary

who do not meet the minimum qualifications established

by the District

3. Has the District adopted a policy prohibiting hiring of personnel related up to the fourth degree by affinity or consaguinity? (Yes or No)

If not, how many of the employees are related to other employees of officials with the fourth degree by affinity of consaguinity ?

4. Has the District adopted rules and regulation

a. Peronnel Matters /

b. Utility Customer Relations /

c. General Utility Operations /

During the year, in how many instances (or how many times) have

exemption to theses rules and regulations has been in special

cases?

5. Attach list of policy - setting resolutions adopted, repealed or amended

by the District Board including those adopting LWUA guidelines

(Summary of Policy - Setting Resolutions) /

6. Has the District written and properly updated, reliable records of the following?

(A field check may be undertaken, if necessary? Yes or no)

a. Customer Complaints /

b. Billing and Collection /

c. Deliquencies in Payment of Water Bills /

d. Meter Histories /

e. Service Connections /

f. Equipment Histories /

g. Equipment Downtime /

h. Bacteriological Tests /

i. System Pressure /

j. Leak Reports /

k. Unaccounted for Water /

34


Infanta, Quezon

ANNUAL REPORT

For the Period January 1, 2013 to December 31, 2013

I. GENERAL

31

3

34

Yes, CSC Rules

0

l. Pump Effeciencies /

m. Water Production /

n. Water Production /

o. Valve and pipeline location /

p. General Accounting /

q. Stock Inventory /

r. Stores Usage /

s. Employees Record /

t. Minutes and Board Meetings /

7. For this year, Auditing has been done by the Commission on Audit No

8. Attach list of reports prepared regularly by the District on a monthly basis as

required in the commercial Practice Manual (Omit this item if the District has not yet

installed the commercial practices system in which case, indicate that the said

system has not yet been installed yet.

(List of Reports Prepared Regularly)


1. Attach the District's financial statements for the report year including a comparison

of the immediate past year.

2. For the year under report, the District's total budgetary outlay was broken down into:

(Source: Approved Budget)

a. Operating Outlay

b. Capital Outlayc. Special budgets, if any (additional budget )-Contingency

d. Debt Service

e. Reserve

3. For this same one-year period, the District's Gross Revenue was broken down into:

(Source: Financial Report)

a. Collection from water sales

b. Other water revenues

c. Other non-operating incomed. Proceeds from LWUA loan to finance new service connections

4. For this same one-year period, the District's expenditures was broken down into:

(Source: Financial Report)

a. Operational (operation & maintenance expenses, including depreciation)

b. Capital Outlay

c. Annual Debt Servicing (Annex G - Summary of Loan Payments to LWUA)

5. For this same one-year period, the total salaries, wages & other emoluments paid

for the District's employees where broken down into:

a. For permanent employees

b. For casual/temporary

6. Expenses for power/fuel for pumping during the year (Acct. #726, if Commercial

Practices Accts. are in effect):

7. Total amount billed during the year is broken down into:

a. Total Billings (Residential and Govt.) (in Php)

b. Commercial and Others.

2,432,437.20

Annex E

Annex N

21,673,901.08

5,080,000.00

0.00

4,726,088.87

317,514.96

27,159,638.68

1,005,278.95

1,804,299.03

0.00

24,146,860.05

1,003,202.94

1,699,504.00

6,100,044.93

381,783.72

22,566,848.54

4,793,827.57

8. Total amount collected (water sales only during the year is broken down into:

a. Current Billings

b. Arrears

9. Total amount uncollected (deliquent) at year's end excluding Bad Debts

10. Total reserves at year's end

11. Complaints filed, processed and settled during the year

a. Total number filed, processed and settled during the year

b. Number dismissed for lack of merit/wothdrawn

c. Number investigated

d. Number settled to the satisfaction of complaints

e. Number elevated to the District Board of Directors

f. Number settled by the Board

g. Number elevated to the higher authorities

12. At year's end, the following water charges were in force:

(Annex G-Approved Water Rates Schedule)

Had these rates been submitted to LWUA for review? (Yes or No )

C. TECHNICAL

1. Has the District adopted by Board Resolutions, a set of design and construction

standard? (Yes or No)

If so, who prepared it?

Is it being adhered to strictly?

2. Does the District undertake bacteriological test of its water? (Yes or No)

How often are these test made per year?

Is LWUA being furnished copies of these test reports? (Yes or No)

For the report year, how many such reports were submitted to LWUA?

3. State the method of water treatment employed by the District, if any

4. Does the District undertake regular pump efficiency test? (Yes or No)

How many of these pumps does the District have in its system?

How many of these pumps are operational?

D. OPERATIONAL

1. Total water production during the year in cubic metes

(Annex H-Summary of Water Production and Consumption)

Total water billed in cubic meters

Average per capita consumption in lpd

2. Attach list of Water Sources (Annex I-WD Water Sources)

3. Is the District provided with measuring devices to measure their water

production? (Yes or No)

If yes, what type?

If not, how do you measure productions

4. As of year's end, the District has the following existing service connection and

related information. (Annex J-Service Connection Growth)

Yes

16,623,117.22

11,220,188.79

1,530,990.43

61,270.47

1,383

1,383

Annex G

No

Annex I

Once a Month

Yes

12

Chlorination

Yes

4

3

Annex H

973,533

1:28:01

Yes

Flow Meter

Annex J

1. THE WATER DISTRICT & ITS PHYSICAL SYSTEM'S FACILITIES

A. ORGANIZATION

1. Date Formed Age (months) as of 12/31/14 373 Months

2. Date CCC was issued CCC No. 229

3. Personnel

Comments: (adequacy, qualification, performance & others)

B. EXISTING SYSTEM'S FACILITIES

1. Service

1.1 Service Area

1.2 Population of Service Area (Latest)

1.3 No. of Households

1.4 No. of Persons/Household

1.5 Service Time (hrs./day)

2. Structure and Equipment

2.1 Administration Building

Office Area

Office Equipment (see List of Major Equipments)

2.2 If rented, how much per month?

2.3 Type of Water Source

Rated Capacity per day (cu.m. / day)

2.5 Water Sources (Annex K-WD Water Sources)

2.6 Service Connections

Type Flat Metered

Residential Government 4,999

Commercial 341

Bulk -

Total 5,340

5,340


ANNUAL REPORT

For the Period January 1, 2013 to December 31, 2013

II. PROFILE

November 24, 1982

24-Nov-82

34 - employees

Infanta, Quezon

32,040

6

24 hours/day

150 square meter

Annex L

7,000.00

Deep Well

4,187.87 cu.m

2.7 Production

Average Monthly Production

a. Booster/Pumping (cu.m)

b. Bulk Water (cu.m)

Production Efficiency % (average/month)

(Total Water Utilized/Total Production)

NRW % (______________) YTD

2. CURRENT OPERATION / FINANCIAL HIGHLIGHTS

A. Existing Water Rates (Annex G-Water Rates Schedule)

B. Operating Income/Expenses

Average Water Sales (average/mo)

Average Collection (average/mo)

Average Expenses-O & M for the year (average/mo)

C. Financial Highlights (rate & status)

Current Assets

Current Liabilities

Long Term Debt/Equity Ratio

Monthly Biling (average/mo)

Collection Efficiency-% of On-Time Payment (YTD)

3. COMMUNITY ECONOMIC PROFILE

A. Total Population (covered by the Water District)

B. Average Monthly Family Income in the Area

C. Major Source of Income

D. Average Monthly Family Expenditure in the Area No.Available data from LGU

E. City/Municipal Revenue (CY 2014)

F. Average Rate of Mortality per 100,000 population due to waterborne diseases (e.g. diarrhea)

G. Average Rate of Morbidity per 100,000 population due to waterborne diseases (e.g. diarrhea)

H. Major Agricultural. Industrial and Commercial activities

Palay/Corn/Squash Production, Carabao/Cattle/Swine/Goat/Chicken Production; Concrete Aggregates

Annex G

125,636.08 cu.m

NA

65%

35%

2,263,303.22

2,320,275.50

2,012,238.38

Current Ratio =1.98

127,822,681.31Php

0

0

0.41

2,263,303.22

91.57%

32,040

Farming/Fishing

I. GENERAL

A. ADMINISTRATIVE


C. TECHNICAL

D. OPERATIONAL

II PROFILE

A. THE WATER DISTRICT AND ITS PHYSICAL SYSTEM FACILITIES

1. ORGANIZATION

2. EXISTING SYSTEM FACILITIES

The lot for propose office building has an area of 3,779 sq.m., located at Bgy. Comon,

Infanta, Quezon

A. The table shows the three (3) pump stations with their corresponding

capacities.

1. P/S 2 (Bgy. Agos-Agos) Bgy. Agos-Agos, Infanta, Quezon

2. P/S 3 (Bgy. Ilog) Bgy. Ilog, Infanta, Quezon

3. P/S 4 (Bgy. Pilaway) Bgy. Pilaway, Infanta, Quezon

B. CURRENT OPERATIONAL/FINANCIAL HIGHLIGHTS

1. EXISTING WATER RATES

straight listing positions below the General Manager.

The Infanta (Quezon) Water District was categorized as Category "C" Water District

in compliance with the guidelines as provided for in the Department of Budget and Management

(DBM) approved revised Local Water District (LWD) Manual on Categorization, Re-categorization

and other related matters (LWD-MACRO). The Certificate of Category was issued by the Local

Water Utilities Administration (LWUA) last March 21, 2012. At present the District opted to have

0-10

NAME LOCATIONTOTAL RATED

CAPACITY (lps)

3 lps

36 lps

17 lps

CATEGORY METER SIZE MINIMUM

Residential/Government 1/2" 226.00

Commercial/Industrial 1/2" 452.00

Commercial C 1/2" 282.50

Commercial A 1/2" 395.50

Commercial B 1/2" 339.00

2. OPERATING INCOME/EXPENSES

a) OPERATING INCOME = 29,969,216.66

b) EXPENSES = 24,146,860.05

c) NET INCOME = 5,822,356.61

3. FINANCIAL HIGHLIGHTS

a) Total Current Assets = 4,138,385.40

b) Total Non-Current Assets = 55,535,802.99

c) Total Current Liabilities = 2,079,243.49

d. Total Government Equity = 40,824,543.42

C. COMMUNITY ECONOMIC PROFILE

1. TOTAL POPULATION = 32,040

2. AVERAGE MONTHLY INCOME = Php 5,000.00

3. MAJOR SOURCE OF INCOME

a. Farming

b. Fishing

4. AVERAGE MONTHLY EXPENDITURES **

5. MUNICIPALITY REVENUE = 127,822,681.31Php

6. AVERAGE RATE OF MORBIDITY

(Water Borne Disease)1

7. AVERAGE RATE OF MORTALITY

(Water Borne Disease)1

1. No available data

8. MAJOR AGRICULTURAL, COMMERCIAL AND INDUSTRIAL ACTIVITIES

A. Agricultural Production and Land Utilization

There are a total of 10,171.46 hectares of agricultural land in the municipality of Infanta. Areas serviced by National Irrigation Administration (NIA) are 1,784 hectares.

B. Crop Production and Land Utilities

There are three (3) major crops produced in the municipality of Infanta they are rice,

coconut and vegetables.

A. 1 Existing Major Agricultural Crops by Area, Production and Market CY 2012

MAJOR CROPS

AREA PRODUCTION PRODUCT MARKET

Hectares % Total Volume

(MT) Value Local Export/Other

Areas

1. Rice

Irrigated 1491.12 45.16 14016.53 Php 19,623,142.00 √ Laguna

Non-Irrigated 29.5 0.89 184 Php 257,600.00 √

2. Vegetable 63.02 1.90 1102.8 Php 22,056,000.00 √ Real, Polillo Island

3. Banana 310.5 9.39 2949.75 Php 2,949,750.00 √

4. Rootcrops 86.75 2.62 1279 Php 10,232,000.00 √ Rizal

5. Corn 30.5 0.92 162.67 Php 813,333.13 √

6. Coconut 1120.5 33.68

7. Pineapple 5 0.15 200 Php 3,000,000.00

8. Coffee / Cacao 30 0.91 (No Production Yet)

9. Peanut 20 0.60 1.28 Php 800,000.00 √

10. Fruit Trees 15.7 0.47 261.5 Php 4,296,445.00 √ Rizal

11. Kalamansi 5.75 0.17 2.875 Php 43,125.00 √

12. Other Crops 100 3.02 no record no record

Total 3308.34 99.88 20160.41 Php 64,071,395.13

Source: Infanta Municipal Agricultural Office

B. 1 Comparative Agricultural Crop Areas and Production CY 2011-2012

Source: Municipal Agricultural Office/PCA

Major and Minor Agricultural Occupations/Groups in Urban and Rural Areas CY 2012 Major and Minor Occupation Groups Location Urban Rural

Farmers 36 Barangays 6 30

Farmworkers 36 Barangays 6 30

Fishermen 16 Barangays 1 15

Crop Farmers 36 Barangays 6 30

Orchard Farmers 1 0 1

Ornamental and Other 1 0 1

Livestock 33 Barangays 1 32

Poultry Farmers 33 Barangays 1 32

Other Animal - - -

Aqua Farm cultivators - - -

Inland and Coastal 16 Barangays 1 15

Water Fishermen 16 Barangays 1 15

Deepsea Fishermen 1 Barangay 1

Other Farm workers

- - - not elsewhere classified

TOTAL

Source: Office of the Municipal Agriculturist

MAJOR CROPS AREA VOLUME OF PRODUCTION (mt

2011 2012 Increase/Decrease 2011 2012 Increase/Decrease

RICE 504.62 1,520.62 Increase 14200.53 Increase

VEGETABLE 63.02 63.28 Increase 216.26 252.40 Increase

BANANA 298.75 310.50 Increase 2,838.13 2,949.75 Increase

ROOTCROPS 76.75 86.75 Increase 767.50 867.50 Increase

CORN 25.00 30.50 Increase 133.30 162.60 Increase

PINEAPPLE 9.00 10.00 Increase 1,800.00 2,000.00 Increase

COFFEE/CACAO 5.00 30.00 Increase newly planted (no production yet)

FRUIT TREES 105.60 106.25 Increase 1,752.96 1,763.75 Increase

COCONUT 1,120.50 1,120.50

3,646,055 nuts/year 3,646,055 nuts/year the same

PEANUT 19.00 20.00 increase 15.20 16.00 Increase

COMMERCIAL & TRADE Data on Commercial Areas

Location Commercial Areas in Hectares % increase/decrease

2012 2013

Infanta 13.65 15.83 increase

Industrial

Location Commercial Areas in Sq. Meters % increase/decrease

2012 2013

Infanta 1382 1873 increase

III. ANNEXES

A. FUNCTIONAL CHART

BOARD OF DIRECTORS

Policy Making

GENERAL MANAGER Policy Implementation

General Supervision Fund Custodian

-Monitors staffing requirements. -Plans & organizes work within the area of responsibility. -Supervises training for area personnel’s. -Respond to & resolve difficult & complex citizen inquiries & complaints.

-Prepares Payroll

-Maintains file for the following: - Prepares water Bills -Maintains Personnel Files a. Encoding of consumption & billed amount

a. Employees 201 files to the water bills b. Earned leaves Record -Prepares Reports c. Other Relevant Records a. Daily Billing Summary

-Maintains Book of Accounts, General and b. Daily Collectors Report gathered Subsidiary ledgers c. Inactive/Disconnected Accounts Prepares the monthly Financial Reports d. Accountability for Accountable forms b. Posts Payments

a. Income Statement -Performs Cashiering Functions b. Balance Sheet Accepts collections for the following:

c. Other Relevant Records a. Water Bills d. Monthly Data Sheet b. Bulk Water e. Quarterly Reports submitted c. Fees & other charges for New Connections to COA and fines for illegal -Prepares Aging of Accounts -Maintains Customer Ledger Cards -Maintains Inventory records a. Posts billing -Posting of Procurement forms b. Posts Payments c. Billing adjustment Memo -Operation and Maintenance -Performs Customer-related Activities -Production a. Attend to registration of application -In-Charge of Pumping Operations for new service connections - Pump Station Maintenance and Inspection b. Attends to complaints & requests -Flushing of Distribution Lines c. Prepares Disconnection Notices -Physical, Chemical & Bacteriological Report d. Master List of Service Connections -Maintenance

e. Other Related records a. Prepares Program of Work -Read Water Meter b. Implementation of Projects for

-Distribute Billing Notices Expansion & Rehabilitation -Do field collections c. Do plumbing works

-Serves disconnection notice to delinquent d. Do field maintenance jobs Consumers e. Maintains the good conditions of

-Implement Disconnection Orders machineries, motor vehicle and equipment

B. ORGANIZATIONAL CHART

BOARD OF DIRECTORS

GENERAL MANAGER↓

↓

Water Maintenance Man B↓

Admin. Services Aide

Water Maintenance Man B

Admin. Services Asst. A

Customer Service Asst. D

Water Maintenance Man B

Cashiering Assistant↓

↓

↓

↓

Water Resource Facilities Operator B↓



Admin. Services Aide↓


Admin. Services Asst. C


↓


Accounting Processor A↓

Water Maintenance Man C↓



Water Resource Facilities Tender B↓




↓

Customer Service Asst. D

Water Maintenance Man C



↓

Accounting Processor B (Vacant)↓

↓

↓

↓

Water Maintenance Man C (Vacant)↓

Utilities Service Asst. D↓

Admin. Services Aide↓


Utility Worker A

↓

↓

Storekeeper D

Admin. Services Aide (Vacant)↓

↓

Utilities Service Asst. D

ITEM SALARY

NO GRADE/

STEP1 ISAGANI R. PRADILLADA GENERAL MANAGER F 22/2

2 NAIDA S. EVASCO ADMINISTRATION SERVICES ASSITANT A 12/5

4 TIRSO R. RIVERA CUSTOMER SERVICE ASSISTANT D 6/8

17 MELCHOR R. COMBO WATER MAINTENANCE MAN B 6/4

6 LIEZL C. PEÑAMORA CASHIERING ASSISTANT 8/5

21 APOLLO C. PEÑAMORA WATER MAINTENANCE MAN B 6/2

20 MARILOU M. CONCHADA ADMINISTRATION SERVICES AIDE 4/3

32 ROBERTO A. GURANGO WATER MAINTENANCE MAN B 6/2

23 ISMAEL S. MASIBAY WATER RESOURCES FACILITIES OPERATOR B 6/1

24 MARLON B. MORIONES WATER RESOURCES FACILITIES OPERATOR B 6/1

31 RAMZIE P. CALARA WATER RESOURCES FACILITIES OPERATOR B 6/1

14 HELEN M. LEYNES ADMINISTRATION SERVICES AIDE 4/4

34 ARIES S. AMERICA WATER MAINTENANCE MAN B 6/1

29 JANETH R. SERAFINES ADMINISTRATION SERVICES ASSISTANT C 8/1

22 GERRY C. BUSTONERA WATER MAINTENANCE MAN B 6/2

30 ALEXIUS A. RITUAL WATER MAINTENANCE MAN B 6/2

28 FLOR ANGELIE L. CUBALLES ACCOUNTING PROCESSOR A 8/1

5 ARNEL P. MORTIZ WATER MAINTENANCE MAN C 4/3

13 GUILLERMO A. AUDITOR JR. WATER MAINTENANCE MAN C 4/2

19 JOMMEL P. SOLLEZA WATER MAINTENANCE MAN C 4/2

12 GLEN B. MORTIZ WATER RESOURCES FACILITIES TENDER B 4/2

11 MENANDRO V. RESPLANDOR WATER RESOURCES FACILITIES TENDER B 4/2

9 HERSON T. JAVIER WATER MAINTENANCE MAN C 4/2

16 LEO MARK A. TENA WATER MAINTENANCE MAN C 4/2

8 ARROLD C. FORTUNADO WATER MAINTENANCE MAN C 4/2

7 ALDRIN ANGELO M. ALTEZA WATER RESOURCES FACILITIES TENDER B 4/2

27 ROSE MARY D. VILLENA ACCOUNTING PROCESSOR B 6/1

26 JANNETTE O. DIMACULANGAN UTILITIES SERVICE ASSISTANT D 6/1

18 JERRY G. CUENTO ADMINISTRATION SERVICES AIDE 4/1

36 JULITO A. ASTOVEZA WATER MAINTENANCE MAN C 4/1

33 MYRA M. VELOSO UTILITIES SERVICE ASSISTANT D 6/1

25 RAMON A. ESCARECES CUSTOMER SERVICE ASSISTANT D 6/1

3 ARIES C. OCAMPO UTILITY WORKER A 3/1

15 LINALYN P. TOLENTINO STOREKEEPER D 4/1

10 VACANT ADMINISTRATION SERVICES AIDE 4/1

35 VACANT WATER MAINTENANCE MAN C 4/1

POSITIONNAME OF INCUMBENT

C. LIST OF PLANTILLA

D. SUMMARY OF POLICY SETTING RESOLUTIONS

RESOLUTION

NUMBER

JAN. 11, 2013 001-2013

JAN. 11, 2013 002-2013

JAN. 11, 2013 003-2013

JAN. 11, 2013 004-2013

JAN. 11, 2013 005-2013

JAN. 11, 2013 006-2013

JAN. 11, 2013 007-2013

JAN. 24, 2013 008-2013

JAN. 24, 2013 009-2013

JAN. 24, 2013 010-2013

JAN. 24, 2013 011-2013

FEB. 15, 2013 012-2013

FEB. 15, 2013 013-2013

FEB. 28, 2013 014-2013

FEB. 28, 2013 015-2013

FEB. 28, 2013 016-2013

FEB. 28, 2013 017-2013

FEB. 28, 2013 018-2013

FEB. 28, 2013 019-2013

FEB. 28, 2013 020-2013

MAR. 8, 2013 021-2013

MAR. 8, 2013 022-2013

MAR. 8, 2013 023-2013

Fund for 34th PAWD National Convention on February 6-8, 2013 at Crowne Plaza Manila

Galleria

Purchase Requisition No. 003-S13 (Chlorine Granules 70% Solution-₱108,150.00)

Approval of 2013 Budget (Subject to corrections next BOD Meeting)

₱270,000.00 estimated amount allocation for Purchase Requisition No. 010-S13 (Pump &

Control for PS2 including labor, materials and installation)

₱5,000.00 Donation to Philippine Red Cross-Quezon-Lucena City Chapter for their 2nd Million

Volunteer Run

Temporary Adoption of 2012 Budget

Fund for Water Philippines 2013 Conference on Water Resource Management by PWWA

₱2,000.00 Donation to Rotaract of Lucena North Re: A Run for Baby Althea

₱97,000.00 estimated amount allocation for Purchase Requisition No.005-S13 Various

Materials

Fund for 2 BOD’s Basic Policy Makers’ Seminar

DATE

₱32,000.00 fund allocation for Seminar/Workshop of BOD & employees with the

coordination of Civil Service Commission-Lucena City on Jan. 12-13, 2013 at Fiesta Infanta

Restaurant

SUBJECT/TITLE

₱10,000.00 fund for the participation of IQWD personnel to 1st Chief Alexis Nava Basketball

Tournament

Increase of Petty Cash Fund from ₱7,000.00 to ₱10,000.00 effective CY 2013

Award to the lowest complying bidder JNR Enterprises in the amount of ₱121,000.00 for the

procurement of various materials and award to the lowest complying bidder Central Water

Trading in the amount of ₱91,000.00 for the procurement of PE pipes SDR 11

₱80,000.00 amount allocation for Purchase Order of (1) Unit of Motor Cycle Barako 175 STD

4 Stroke (Kawasaki)

Policy on the use of Van for Hire by IQWD Personnel and BOD Members

₱82,000.00 Productivity Bonus for Year 2012

₱419,235.30 estimated amount allocation for Purchase Requisition No.009-S13 (901 pcs. PVC

Pipes 2” x 6M Class 100)

Confirmation of the Approval of 2013 Budget (Budget Review on July 2013)

2013 New Set of BOD Officers

₱84,175.00 estimated amount allocation for Purchase Requisition No. 006-S13 & award the

procurement of plumbing tools to the lowest complying bidder JNR Enterprises in the amount

of ₱84,175.00

Award the procurement of 901 pcs. UPVC Pipes 2” x 6 mtrs class 100 to the lowest complying

bidder Makati Foundry, Inc. in the amount of ₱419,235.30

Award the Procurement of Pump/Motor of PS2 Brgy. Agos-Agos to the lowest complying

bidder Keylargo Industrial Sales in the amount of ₱258,521.00

MAR. 8, 2013 024-2013

MAR. 22, 2013 025-2013

APR. 11, 2013 026-2013

APR. 11, 2013 027-2013

APR. 11, 2013 028-2013

APR. 11, 2013 029-2013

APR. 11, 2013 030-2013

APR. 11, 2013 031-2013

APR. 11, 2013 032-2013

APR. 11, 2013 033-2013

APR. 11, 2013 034-2013

APR. 30, 2013 035-2013

APR. 30, 2013 036-2013

APR. 30, 2013 037-2013

APR. 30, 2013 038-2013

APR. 30, 2013 039-2013

APR. 30, 2013 040-2013

MAY 10, 2013 041-2013

MAY 10, 2013 042-2013

MAY 23, 2013 043-2013

MAY 23, 2013 044-2013

MAY 23, 2013 045-2013

MAY 23, 2013 046-2013

Requesting Atty. Madelaine R. Santos-Orden to appear in a meeting with the BOD of IQWD

on April 30, 2013, 10:00AM at IQWD Office

₱20,500.00 estimated amount allocation as per Purchase Requisition No. 011-S13 (1 Unit of

LCD Projector)

₱216,162.50 estimated amount allocation as per Purchase Requisition No. 014-S13 (Various

Materials)

₱108,150.00 estimated amount allocation as per Purchase Requisition No. 015-S13 (Chlorine

Granules 70%)

Authorizing GM Isagani R. Pradillada to sign for and in behalf of IQWD the Deed of

Undertaking with LWUA

₱27,440.00 Budget for the repair of (2) units of Chlorinator

A resolution to follow up with the Local Water Utilities Administration the Status of our

previous request for the implementation of the second tranche of water rate increase as

presented last Dec. 15, 2010 public hearing

Award the procurement of various materials to the lowest complying bidder Caraga Plumbing

Concepts in the amount of ₱97,000.00

Policy on Application of New Service Connection

₱26,055.77 payment for GSIS Annual Insurance Premium

₱7,905.00 payment for PAWD Annual Dues for 2013 & Aquarius Magazine Subscription 2013,

₱2,944.80 payment for STAWD Annual Dues for the Year 2012

Approval of Training Design for Lakbay Aral of Employees in Los Baños, Laguna on April 27-28,

2013

Fund for 2 BOD’s Advance Policy Makers’ Seminar at Tagaytay City

Award the procurement of PR. No. 014-S13 (Various Materials) to the lowest complying

bidder Caraga Plumbing Concepts in the amount of P210,150.00

Authorizing GM Isagani R. Pradillada, General Manager to sign for and in behalf of IQWD the

contract to purchase of real property from Julita Sabeduria & Epimaco S. Adornado

Requesting LWUA for Technical Assistance Re: Well Testing, Hydraulic Analysis and

Evaluation of Electro Mechanical of Pumping Station no. 2

₱2,400.00 Institutional Membership dues for the year 2013 at Philippine Water Works

Association, Inc.

₱50,000.00 Budget for Inter Office / Agency Basketball Tournament 2013

₱5,000.00 Budget for the 10 Tickets of Pasinayaw 2013

Award the procurement of PR. No. 015-S13(15 Drums of Chlorine Granules 70% Solution 45

Kgs.) to the lowest complying bidder Central Water Trading in the amount of ₱108,150.00

₱113,850.00 estimated amount allocation as per Purchase Requisition No. 017-S13 (Various

Materials)

Release of Employees (1/2) 13th Month Pay and Cash Gift

Award the procurement of PR. No. 011-S13(1 Unit of LCD Computer Projector) to the lowest

complying bidder PCWORX Infinite Posibilities in the amount of ₱20,500.00

JUNE 14, 2013 047-2013

JUNE 14, 2013 048-2013

JUNE 28, 2013 049-2013

JUNE 28, 2013 050-2013

JUNE 28, 2013 051-2013

JULY 12, 2013 052-2013

JULY 12, 2013 053-2013

JULY 25, 2013 054-2013

JULY 25, 2013 055-2013

JULY 25, 2013 056-2013

JULY 25, 2013 057-2013

AUG. 14, 2013 058-2013

AUG. 14, 2013 059-2013

AUG. 14, 2013 060-2013

AUG. 14, 2013 061-2013

AUG. 14, 2013 062-2013

AUG. 27, 2013 063-2013

AUG. 27, 2013 064-2013

AUG. 27, 2013 065-2013

SEPT. 13, 2013 066-2013

SEPT. 13, 2013 067-2013

SEPT. 27, 2013 068-2013

SEPT. 27, 2013 069-2013

₱215,640.00 estimated amount allocation for Purchase Requisition No.022-S13 (Various

Materials)

Fund for GM Pradillada & (2) Water Maintenance Man B’s NRW Management Workshop

₱260,000.00 estimated amount allocation for Purchase Requisition No.023-S13 (Water Meter

& PE Pipe)

Award the procurement of PR. No. 022-S13 (Various Materials) to the lowest complying

bidder Probaino Phil., Inc. in the amount of ₱205,500.00

Fund for the 21st PWWA International Conference & Exhibition on Water Resource

Management(PhilWater 2013) on Oct. 16-18, 2013 at the Taal Vista Hotel, Tagaytay City

₱70,000.00 total amount allocation for 2 units of chlorinator as per PR. No. 025-S13

Requesting Bureau of Internal Revenue to allow Infanta (Quezon) Water District to use old

loose leaf while waiting for the new loose leaf

Allowing the General Manager of Infanta (Quezon) Water District Isagani R. Pradillada, to

enter into a MOA with GSIS regarding the unpaid premiums and its interest

Requesting authority from Local Water Utilities Administration to purchase one (1) unit of

motorcycle

Informing the UCPB Savings Bank that Infanta (Quezon) Water District is not responsible to all

transactions made by IQWD employees

Program of Work for Various Barangays

₱393,220.70 estimated amount allocation for Expansion/Rehabilitation of Water Supply for

Various Barangays

₱108,150.00 estimated amount allocation for Purchase Order of Chlorine Granules 70%

Solution as per PO. No. 029-S13

Award the procurement of PR. No. 029-S13 to the lowest complying bidder Makati Foundry,

Inc. in the amount of ₱383,240.70

Award the procurement of PR. No. 030-S13 to the lowest complying bidder JNR Enterprises

in the amount of ₱279,007.00

₱50,900.00 estimated amount allocation for the procurement from PO. No. 038-S13 Re-Order

of various materials at Caraga Plumbing Concepts

Re-alignment of Approved Budget for 2013

Additional Uniform/Clothing Allowance of Employees for the year 2012 and 2013

Award the procurement of PR. No. 023-S13 to the lowest complying bidder E. B. Geralde

Trading Corp. in the amount of ₱257,800.00

Award the Procurement of PR. No. 037-S13 to the lowest complying bidder Central Water

Trading in the amount of ₱123,155.20

₱3,500.00 Half Page Advertisement for STAWD Annual Convention Souvenir Program 2013

₱187,350.00 estimated amount allocation for the procurement from PR. No. 037-S13

Purchase Requisition of various materials for stocks replenishment

Fund for COA Seminar: Laws and Rules on Government Expenditures on Sept. 10-13, 2013 &

Nov. 5-8, 2013 at COA Commonwealth, Quezon City

OCT. 11, 2013 070-2013

OCT. 11, 2013 071-2013

OCT. 25, 2013 072-2013

OCT. 25, 2013 073-2013

OCT. 25, 2013 074-2013

OCT. 25, 2013 075-2013

OCT. 25, 2013 076-2013

NOV. 7, 2013 077-2013

NOV. 7, 2013 078-2013

NOV. 22, 2013 079-2013

NOV. 22, 2013 080-2013

NOV. 22, 2013 081-2013

NOV. 22, 2013 082-2013

NOV. 22, 2013 083-2013

NOV. 22, 2013 084-2013

DEC. 12, 2013 085-2013

DEC. 12, 2013 086-2013

DEC. 12, 2013 087-2013

DEC. 12, 2013 088-2013

DEC. 20, 2013 089-2013

DEC. 20, 2013 090-2013

DEC. 20, 2013 091-2013

DEC. 20, 2013 092-2013

E. FINANCIAL STATEMENT

1. Balance Sheet

2. Statement of Income

3. Composition of Cash and Cash in Bank

4. Statement of Changes in Equity

5. Cash Flow Statement

6. Trial Balance

7. Comparative Balance Sheet (2012-2013)

8. Comparative Income Statement (2012-2013)

9. Comparative Cash Flow Report (2012-2013)

10. Comparative Statement of Changes in Equity ((2012-2013)

11. Notes to Financial Statement

*** NOTHING FOLLOWS ***

₱60,000.00 Fund for Services of J. S. L. Well Drilling and Services (Brushing & Bailing of PS3

and PS4)

₱80,000.00 Fund allocation for IQWD simple Christmas Party Celebration

₱65,000.00 Fund allocation for IQWD new xerox machine

Implementation of MACRO as Category C Water District

Approval of 2014 Budget

₱108,150.00 estimated amount allocation for the procurement from PR. No.048-S13

₱46,140.00 estimated amount allocation for the procurement from PR. No.049-S13

₱175,000.00 Productivity Enhancement Incentive (PEI) for FY 2013

Award the procurement from PR. No. 048-S13 to the lowest complying bidder Probaino

Philippines, Inc. in the amount of ₱108,000.00

₱14,120.65 Terminal Leave of Mr. Alejandro Tena from April 2, 2012 to November 24, 2013

Award the procurement from PR. No. 049-S13 to the lowest complying bidder Central Water

Trading in the amount of ₱42,657.50

Additional Representation and Transportation Allowance (RATA) of General Manager under

the prescribed rules & regulations of NBC No. 548 effective January 2013

Official & Alternate Representatives of IQWD in Municipal Disaster Risk Reduction &

Management Council (MDRRMC)

₱22,000.00 Fund for 2,000 pcs. of IQWD Calendar for 2014

₱15,000.00 Fund for IQWD’s simple Anniversary Celebration

Additional Tank for Pumping Station 2 ( Brgy. Agos-Agos)

₱170,000.00 estimated amount allocation for the procurement from PR. No. 044-S13

Resolution requesting the Local Water Utilities Administration (LWUA) for Provisional

Increase on Water Rates

Award the procurement from PR. No. 044-S13 to the lowest complying bidder Caraga

Plumbing Concepts in the amount of ₱170,000.00

₱10,000.00 Donation to Clarin Water District

Release of the remaining ½ of Employees 13th Month Pay & Cash Gift

Fund for STAWD Annual Convention on November 14-15, 2013 at Summit Ridge Hotel,

Tagaytay

A resolution setting-up a Building Fund to be deposited to IQWD LBP Savings Acct. No.1991-

0011-54 to begin in January 2014 for the purpose of office building construction on 2,997

sq.m lot at Brgy. Comon

ASSETSAmount

Current Assets:CashCash - Collecting Officer P 72,336.12 Petty Cash Fund - Cash in Bank - Local Currency-LBP 190,767.95 Cash in Bank - Local Currency, S/Account-LBP-# 1991-0011-54 50,399.04 Cash in Bank - Local Currency, JS/Account-LBP-#1991-0132-76 61,270.47 Cash in Bank-Local Currency-S/A-The Express Bank #01-07443-2 36,944.31 Total Cash P 411,717.89 ReceivablesAccounts Receivable-Inactive P 516,080.21 Accounts Receivable 1,014,910.22 Less: Allowance for Doubtful Accounts 29,909.25 Total 1,501,081.18 Due from Officers & Employees 401,541.58 Other Receivable 382,084.46 Receivables-Disallowance Charges 330.00 Total Receivables P 2,285,037.22 InventoriesOffice Supplies Inventory P 62,017.50 Accountable Forms Inventory P 61,722.87 Construction Materials Inventory P 1,198,683.49 Other Currents Assets P 20,706.43 Prepaid Rents 43,500.00 Deferred Charges 55,000.00

Total Current Assets P 4,138,385.40

Property, Plant & EquipmentLand P 4,456,109.00 Water System and Structures P 50,098,825.10 Less: Acc. Depreciation 10,330,748.47 Total P 39,768,076.63 Office Equipment P 995,160.04 Less: Acc. Depreciation 629,040.57 Total P 366,119.47 Office Equipment-Tools 97,665.00 Less: Acc. Depreciation 45,465.67 Total P 52,199.33 Office Furnitures & Fixtures P 182,825.00 Less: Acc. Depreciation 109,217.17 Total P 73,607.83 IT Equipment & Software 24,750.00 Less: Acc. Depreciation 9,345.60 Total P 15,404.40 Trans. Equip./Motor Vehicle P 322,200.00 Less: Acc. Depreciation 50,024.75 Total P 272,175.25 Other Property, Plant & Equipment P 367,250.00 Less: Acc. Depreciation 143,553.34 Total P 223,696.66 Construction in Progress- Agency Assets P 532,350.91 Other Assets 9,776,063.51

TOTAL ASSETS P 59,674,188.39

INFANTA (QUEZON) WATER DISTRICTInfanta, Quezon

BALANCE SHEETDecember 31, 2013

LIABILITIESAmount

Current Liabilities:Accounts Payable P 983,051.04 Interest Payable 236,058.66 Due to Officer & Employee - Due to Officer & Employee (Prov. Fund-Employee) 18,420.08 Due to Officer & Employee (Prov. Fund-BOD) 2,064.00 Due to Officers & & Emp. Profund Loans 54,244.03 Due to Officer & Emp. Profund Loans-BOD 2,433.99 Due to BIR 532,335.49 Due to GSIS 41,942.34 Due to Pagibig 67,726.62 Due to Philhealth 14,778.50 Guaranty Deposits Payable 6,000.00 Others Payable 126,188.74 Other Deffered Credits - Total P 2,085,243.49 Long Term LiabilitiesMortgage Payable P 3,402,766.92 Loans Payable-Domestic-LWUA P 12,548,549.03 Other Long Term Liabilities-Barangay P 813,085.53

Total Liabilities P 18,849,644.97

EQUITYGovernment Equity, Beginning P 76,000.00 Add(Deduct) :Retained Earnings P 35,203,354.43 Net Income (Loss) 5,822,356.01 Prior Years' Adjustments 277,167.02 Government Equity, Ending P 40,824,543.42

TOTAL LIABILITIES & EQUITY P 59,674,188.39

-

Prepared by: Checked by:

FLOR ANGELIE L. CUBALLES NAIDA S. EVASCOAccounting Processor A Admin. Services Asst. A

22-Jan-14

Approved by:

ISAGANI R. PRADILLADAGeneral Manager


BALANCE SHEETDecember 31, 2013

As per Budget Previous Current YTDINCOME

639 Income from Water Works System P 2,460,460.84 P 2,337,006.89 P 2,215,826.82 P 27,159,638.68 648 Other Business Income 111,583.33 99,563.83 105,100.79 1,804,118.86 649 Fines and Penalties - Business Income 73,813.82 85,926.06 80,489.03 1,005,278.95 664 Interest Income 100.00 74.90 180.17

TOTAL INCOME P 2,645,957.99 P 2,522,571.68 P 2,401,416.64 P 29,969,216.66 LESS: EXPENSES

701 Salaries & Wages-Regular 628,269.00 P 538,687.36 528,502.00 6,481,828.65 713 Rata 7,000.00 7,000.00 43,000.00 120,000.00 715 Clothing/Uniform Allowances 13,666.67 140,000.00 719 Other Bonus & Allowances 105,916.67 70,000.00 68,000.00 1,095,000.00 723 Overtime & Night Pay 51,439.80 66,666.58 59,473.72 594,132.48 724 Cash Gift 34,166.67 87,500.00 175,000.00 350,000.00 725 Year End Bonus 45,522.42 235,841.50 470,565.00 731 Life & Ret. Insurance Contribution 65,552.28 56,297.03 55,260.24 675,621.44 732 Pagibig Fund Contribution 12,565.38 10,773.75 10,570.04 131,203.90 733 Philhealth Contribution 6,487.50 5,537.50 5,437.50 66,312.50 734 ECC Contribution 4,100.00 3,500.00 3,400.00 41,900.00 742 Terminal Leave Benefits 16,666.67 24,811.63 459,860.53 749 Other Personnel Benefits 47,750.00 15,000.00 40,000.00

749-1 Other Personnel Benefits Prov. Fund 10,925.38 9,382.84 9,210.04 112,603.58 749-2 Other Personnel Benefits Prov. Fund-BOD 660.00 792.00 792.00 9,372.00

751 Traveling Expense - Local-Employees 25,000.00 26,649.00 25,550.00 289,863.50 Traveling Expense - Local-BOD 25,000.00 7,072.00 5,800.00 139,417.00

753 Training Expense-Employees 29,166.67 167,049.29 Training Expense-BOD 16,666.67 5,000.00 1,000.00 200,900.00

755 Office Supplies Expense 25,833.33 33,407.25 33,506.50 294,704.10 756 Accountable Forms Expense 18,025.22 8,472.01 26,497.23 761 Gasoline, Oil, Lub. & Other Fuel Exp.-Collr. 6,000.00 7,104.69 7,484.46 79,585.25

Gasoline, Oil, Lub. & Other Fuel Exp.-P/S 10,000.00 23,403.00 27,003.25 136,607.85 765 Other Supplies Expense 30,000.00 40,550.00 33,310.00 442,110.00 766 Water Expense 1,500.00 3,245.92 15,730.67 767 Electricity Expense 325,000.00 349,861.65 341,582.33 4,283,978.87 771 Postal & Deliveries 300.00 135.00 4,024.00 772 Telephone Expense - Landline 8,000.00 3,836.63 3,012.15 51,913.89 773 Telephone Expense - Mobile 3,000.00 1,240.00 2,130.00 20,740.00 774 Internet Expense 1,083.33 999.00 1,684.00 12,629.00 778 Membership Dues & Contr. 1,500.00 10,249.80 780 Advertising Expense 2,000.00 3,310.00 1,600.00 12,190.00 782 Rent Expense 10,000.00 6,500.00 6,500.00 156,125.00 783 Representation Expense-Office 10,000.00 6,546.00 2,320.00 133,358.50

Representation Expense-BOD 8,580.00 9,797.00 57,003.21 169,325.61 784 Trans. & Delivery Expense 18,000.00 34,574.48 22,397.98 351,614.08 791 Legal Services 2,500.00 1,200.00 1,200.00 25,600.00 792 Auditing Services 5,000.00 800 Board Member Allow. & Other Benefits 33,000.00 39,600.00 39,600.00 472,560.00 808 Repair & Maintenance- IWSS 41,666.67 44,942.02 100,328.85 579,663.74 821 Repair of Office Equipment 2,500.00 23,744.00 823 Repair & Maint.-IT/Equipment 833.33 829 Repair & Maint.-Comm. Equipment 833.33 841 Repair of Motor Vehicle 5,000.00 4,312.00 5,167.50 55,115.70 878 Donations 3,633.33 20,560.00 940.00 50,290.00 891 Taxes, Duties & Licenses 50,000.00 46,495.60 59,443.58 614,762.27 893 Insurance Expense 4,166.67 35,752.57 901 Bad Debt Expense 2,500.00 908 Depreciation Expense-IWSS 160,000.00 163,629.66 163,872.93 1,905,946.47 921 Depreciation Expense-Office Equipments 12,000.00 9,492.30 9,207.30 116,214.98

921-1 DepreciationExpense-Tools 600.00 3,703.13 3,703.13 37,953.67 922 Depreciation Expense-F&Fixtures 2,200.00 1,129.00 1,174.00 15,126.94

1,933,751.77 2,020,053.19 1,951,696.27 21,719,744.06

INFANTA (QUEZON) WATER DISTRICTDETAILED STATEMENT OF INCOME & EXPENSES

For the month of December 31, 2013

Sub-Total

Previous Current YTDRECEIPTS:

Collection of Income from WWS P 2,368,677.03 P 2,176,931.85 P 27,538,463.04 Collection of Income from WWS (Inactive) 7,498.06 Refund of Cash Advance 21,344.44 78,554.30 230,012.61 Refund of Salaries & Wages - Collection of Other Receivable 31,003.58 423,322.75 Coll. of Other Business Income/Materials 99,301.25 72,390.79 1,917,843.69 Other Differed Credits 84,845.00 Interest Income 74.90 180.17 Refund of Withholding Tax - Refund of Payroll 2,618.71 2,618.71 Collection of Due to Off.& Emp.Profund Loan BOD 1,650.00 1,650.00 Collectionof notice of disallowance 1,680.00 28,968.00 Refund of Petty Cash Fund - Proceeds of Loans/Other Paid In Capital -

TOTAL RECEIPTS P 2,524,699.91 P 2,329,526.94 P 30,235,402.03 LESS: CASH DISBURSEMENTS:

Electricty Expense P 346,363.03 P 338,166.51 P 4,435,012.36 Other Supplies Expense - Salaries & Wages Regular 1,903.46 Salaries & Wages Contractual - Terminal Leave Benefits 24,811.63 459,860.53 Year End Bonus - Cash Gift - Clothing/Uniform Allowance 69,000.00 Rata 7,000.00 43,000.00 120,000.00 Other Bonus & Allowances 63,570.00 Provident Fund Employees 18,868.60 18,765.68 263,019.08 Provident Fund-BOD 1,584.00 1,584.00 21,912.00 Provident Fund-Employees Loans 51,779.95 54,865.20 615,580.32 Provident Fund-BODloans 1,000.00 784.00 16,784.00 Overtime & Night Pay 1,615.13 Due from Officers & Employees 923,871.29 737,719.49 8,314,829.73 Accountable Forms Inventory 22,921.60 80,181.52 Office Supplies Inventory 62,223.00 62,223.00 Other Personnel Benefit 15,000.00 40,000.00 Other Personnel Benefits-Prov. fund - Prepaid rent/Expense 6,175.00 6,175.00 149,625.00 I/Water System & Structure 34,000.00 Office Equipments 46,495.00 Office Furnitures & Fixtures 9,925.00 Trans. Equipment-Motor Vehicle 102,235.84 Other Property, Plant & Equipments - Construction Materials Inventory 145,592.00 Const. Work in Progress Agency Assets 61,560.00 105,184.96 1,123,493.31 Accounts Payable 295,889.72 141,631.14 4,899,982.19 Other Accts. Payable-Barangay 170,000.00 Interest Payable 71,123.53 Mortgage Payable 31,547.61 34,159.75 98,602.67 Due to GSIS 127,030.21 129,095.42 1,628,590.40 Due to BIR 63,187.38 57,105.77 820,051.01 Due to Philhealth 11,150.00 11,150.00 121,825.00 Due to Pagibig 58,007.08 53,464.88 648,231.86 InsuranceExpense 32,101.57 Legal Services 1,200.00 24,400.00 Traveling Expense- Local 14,446.00 18,633.00 161,343.40 Representation Expense 14,455.00 59,009.21 294,874.11 Trans. & Delivery Expense 34,574.48 22,187.98 325,668.24 Postal & Deliveries 135.00 4,024.00 Accountable Forms Expense 3,500.00 3,500.00 Office Supplies Expense 6,715.25 25,797.50 234,650.10 Telephone Expense-Landline 3,836.63 3,012.15 51,913.89 Telephone Expense-Mobile 1,240.00 1,235.00 19,845.00 Internet Expense 999.00 1,004.00 11,949.00 Membership Dues & Contr. to Organ. 10,249.80 Donation 20,560.00 50.00 49,400.00 BOD Allowances & Other Benefits 18,480.00 Gasoline, Oil, Lub. & Other Fuel Expense 30,507.69 34,387.71 215,709.10 Advertising & Promotion Expense 3,310.00 1,300.00 11,890.00 Training Expense 258,037.29 Auditing Services - Other Operating & Maintenance Expense 21,295.00 70,091.00 327,305.40 Sub-Total I P 2,239,010.92 P 2,017,292.58 P 26,690,604.84

-


CASH FLOW STATEMENTFor the month of December 31, 2013

Amount AmountCurrent Assets:

CashCash - Collecting Officer P 92,765.33 P 72,336.12 Petty Cash Fund - - Cash in Bank - Local Currency-LBP 30,163.20 190,767.95 Cash in Bank - Local Currency, S/Account-LBP-# 1991-0011-54 23,115.68 50,399.04 Cash in Bank - Local Currency, JS/Account-LBP-#1991-0132-76 46,153.17 61,270.47 Cash in Bank-Local Currency-S/A-The Express Bank #01-07443-2 36,944.31 36,944.31

Total P 229,141.69 P 411,717.89 Receivables Accounts

Accounts Receivable-Inactive P - P 516,080.21 Accounts Receivable 1,270,857.77 1,014,910.22 Less: Allowance for Doubtful Accounts 29,909.25 29,909.25

Total P 1,240,948.52 P 1,501,081.18 Other Receivables

Due from Officers & Employees 493,375.16 401,541.58 Receivables-Disallowance Charges - 330.00 Other Receivable 639,324.07 382,084.46

Total P 1,132,699.23 P 783,956.04 Inventories

Office Supplies Inventory P - P 62,017.50 Accountable Forms Inventory - 61,722.87 Chemical & Filtering Supplies Inventory - - Construction Materials Inventory 1,705,534.25 1,198,683.49 Other Inventory - -

Total P 1,705,534.25 P 1,322,423.86 Prepayments, Deposits and Deferred Charges

Prepaid Rents 43,500.00 43,500.00 Deferred Charges 25,000.00 55,000.00 Other Currents Assets 20,706.43 20,706.43

Total Current Assets P 4,397,530.12 P 4,138,385.40 Property, Plant & Equipment

Land and Other ImprovementsLand P 4,456,109.00 P 4,456,109.00 Plant, Buildings and Structure

Plant (UPIS) P 45,566,888.23 P 50,098,825.10 Less: Acc. Depreciation 8,424,802.00 10,330,748.47

Total P 37,142,086.23 P 39,768,076.63 Equipment and Machinery

Office Equipment P 929,765.04 P 1,019,910.04 Less: Acc. Depreciation 512,825.59 638,386.17 Total P 416,939.45 P 381,523.87 Land Transportation Equipment P 245,700.00 P 322,200.00 Less: Acc. Depreciation 34,892.75 50,024.75 Total P 210,807.25 P 272,175.25 Other Machinery & Equipment 405,490.00 464,915.00 Less: Acc. Depreciation 105,098.86 189,019.01 Total P 300,391.14 P 275,895.99

Total P 928,137.84 P 929,595.11 Furniture, Fixtures and Books

Office Furnitures & Fixtures P 160,960.00 P 182,825.00 Less: Acc. Depreciation 94,090.23 109,217.17

Total P 66,869.77 P 73,607.83 Construction in Progress- Plant P 660,100.50 P 532,350.91

Total Property, Plant and Equipment P 43,253,303.34 P 45,759,739.48 Other Assets P 9,428,002.35 P 9,776,063.51

TOTAL ASSETS AND OTHER DEBITS P 57,078,835.81 P 59,674,188.39

See accompanying Notes to Financial Statement

BALANCE SHEETInfanta, Quezon


CY 2012ASSETS AND OTHER DEBITS

CY 2013

(With Comparative Figures for CY 2012)As of December 31, 2013

LIABILITIES, EQUITY AND OTHER CREDIT ACCOUNTS

Current Liabilities:Payable Accounts

Accounts Payable P 2,007,590.19 P 983,051.04 Notes Payable 3,283,480.73 -

Total P 5,291,070.92 P 983,051.04 Inter-Agency Payables

Due to BIR P 609,620.23 P 532,335.49 Due to GOCC-GSIS 103,833.27 41,942.34 Due to GOCC- Pagibig 64,255.45 67,726.62 Due to GOCC-Philhealth 14,928.50 14,778.50

Total P 792,637.45 P 656,782.95 Other Payables

Due to Officer & Employee - - Due to Officer & Employee (Prov. Fund-Employee) 56,232.00 18,420.08 Due to Officer & Employee (Prov. Fund-BOD) 5,232.00 2,064.00 Due to Officers & Emp. Profund Loans 113,800.35 54,244.03 Due to Officer & Emp. Profund Loans-BOD 5,999.99 2,433.99 Other Payable 326,392.29 126,188.74

Total P 507,656.63 P 203,350.84 Loans/Lease Payable

Other Long Term Liabilities 55,003.00 - Interest Payable 307,182.19 236,058.66

Total P 362,185.19 P 236,058.66 Total Current Liabilities P 6,953,550.19 P 2,079,243.49 Non - Current Liabilities

Loans Payable-Domestic-LWUA P 13,712,121.12 P 12,548,549.03 Mortgage Payable - 3,402,766.92 Others Payable-Barangay 1,127,810.07 813,085.53

Total Non - Current Liabilities P 14,839,931.19 P 16,764,401.48 Total Liabilities P 21,793,481.38 P 18,843,644.97 Deferred Credits

Other Deffered Credits P 6,000.00 P 6,000.00 Equity

Government Equity, Beginning P 32,740,968.53 P 76,000.00 Add(Deduct) :Donated Capital (OPIC) P P - Retained Earnings P - P 35,203,354.43 Net Income (Loss) 4,590,326.12 5,822,356.61 Prior Years' Adjustments 2,051,940.22 277,167.62

Total Equity P 35,279,354.43 P 40,824,543.42

TOTAL LIABILITIES, EQUITY AND OTHER CREDIT ACCOUNTS P 57,078,835.81 P 59,674,188.39 - -


CY 2012 CY 2013


BALANCE SHEETAs of December 31, 2013

(With Comparative Figures for CY 2012)

CY 2012 CY 2013INCOME

576 Gen., Trans., & Dist. Income (Water Sales) P 24,624,094.47 P 27,159,638.68 612 Interest Income 185.14 180.17 618 Other Business Income 1,537,791.21 1,804,118.86 619 Fines & Penalties-B/Income 860,482.21 1,005,278.95 649 Grants & Donations

TOTAL INCOME P 27,022,553.03 P 29,969,216.66 LESS: EXPENSES

701 Salaries & Wages-Regular 6,018,034.68 6,481,828.65 702 Salaries & Wages-Contractual 523,728.43 - 710 Representation Allowance 42,000.00 60,000.00 711 Transportation Allowance 42,000.00 60,000.00 712 Clothing/Uniform Allowance 133,000.00 140,000.00 713 Honoraria 502,500.00 472,560.00 714 Year End Bonus 915,331.56 820,565.00 719 Other Bonuses & Allowances 993,545.30 1,095,000.00 721 Life & Ret. Insurance Contr. 626,172.34 675,621.44 722 Pagibig Contributions 120,640.37 131,203.90 723 Philhealth Contributions 60,787.50 66,312.50 724 EC Contributions 39,886.39 41,900.00 725 Provident Fund Contribution 104,362.06 112,603.58

725-1 Provident Fund Contribution-BOD 9,156.00 9,372.00 737 Vacation & Sick Leave Benefits 173,221.37 459,860.53 749 Other Personnel Benefits -OTP 623,961.54 634,132.48 751 Office Supplies Expense 392,075.85 294,704.10

751-1 Office Supplies Expense (Accountable Forms) 1,852.00 26,497.23 757 Fuel, Oil and Lubricants Expense 190,693.81 79,585.25 759 Maintenance Supplies Expense - - 766 Travel Expense 611,328.50 429,280.50 767 Training & Scholarship Expenses 460,170.00 367,949.29 768 Water 16,380.07 15,730.67 769 Electricity 263,442.00 256,540.42 772 Postage & Deliveries 2,535.00 4,024.00 773 Telephone Expense-Landline 85,376.70 51,913.89 774 Telephone Expense-Mobile 81,580.00 20,740.00 775 Internet Expense 12,065.00 12,629.00 778 Advertising, Promotional & Marketing Expenses 18,430.00 12,190.00 779 Taxes, Duties & Licenses 561,700.97 614,762.27 781 Insurance Premiums 23,827.33 35,752.57 782 Representation Expense 238,967.99 302,684.11 786 Rent Expense 94,000.00 156,125.00 792 Generation, Trans. & Dist. Exp. 3,708,154.81 4,606,156.30 796 Membership Dues & Contr. to Org. 20,895.00 10,249.80 803 Repair & Maint.-Plant (UPIS) 587,092.56 579,663.74 807 Repair & Maint. -Office Equip. 47,302.00 23,744.00

807-1 Repair & Maint.-IT/Equip. 100.00 - 814 Repair & Maint.-Land Trans. Equip. 50,913.50 55,115.70 825 Repair & Maint.-Other Machinery & Equipment - - 841 Donations 29,613.00 50,290.00 842 Legal Services 4,815.00 25,600.00 843 Auditing Services - - 846 Security Services - - 903 Depreciation Exp.-Plant (UPIS) 1,848,965.90 1,905,946.47 907 Depreciation Exp.-O/Equip. 115,964.63 116,214.98

907-1 Depreciation Exp.-IT E/Software 2,723.40 6,622.20 914 Depreciation Exp.-Land Trans. Equip. 14,367.00 15,132.00 925 Depreciation Exp.-Other Machinery & Equip. 54,788.13 86,643.55 926 Depreciation Exp.-Furniture & Fixtures 21,735.59 15,126.94 989 Other Maint. & Opting. Exp. 816,124.24 1,578,184.10 991 Bank Charges - 2,200.00 996 Interest Expense 1,125,919.39 1,127,901.89

TOTAL EXPENSES P 22,432,226.91 P 24,146,860.05 NET (LOSS) INCOME P 4,590,326.12 P 5,822,356.61


INFANTA (QUEZON) WATER DISTRICTDETAILED STATEMENT OF INCOME & EXPENSES

As of December 31, 2013(With Comparative Figures for CY 2012)

2012 2013RECEIPTS:

Collection of Income from WWS P 25,145,324.42 P 27,538,463.04 Collection of Income from WWS (Inactive) - 7,498.06 Refund of Cash Advance 75,179.40 230,012.61 Refund of Accounts Payable 0.10 - Collection of Other Receivable 522,794.58 423,322.75 Coll. of Other Business Income/Materials 1,767,572.41 1,917,843.69 Other Differed Credits - 84,845.00 Interest Income 185.14 180.17 Refund of Withholding Tax 5,049.11 - Refund of Payroll 18,278.26 2,618.71 Collection of Due to Off.& Emp.Profund Loan BOD - 1,650.00 Collectionof notice of disallowance - 28,968.00 Refund of Petty Cash Fund 4,574.59 - Staled Check 7,950.00 -

TOTAL RECEIPTS P 27,546,908.01 P 30,235,402.03 LESS: CASH DISBURSEMENTS:

Electricty Expense P 3,554,646.04 P 4,435,012.36 Other Supplies Expense 25,700.00 - Salaries & Wages Regular 3,347,728.25 1,903.46 Salaries & Wages Contractual 449,090.31 - Terminal Leave Benefits 173,221.37 459,860.53 Year End Bonus 209,478.93 - Cash Gift 223,125.00 - Clothing/Uniform Allowance 133,000.00 69,000.00 Rata 84,000.00 120,000.00 Other Bonus & Allowances 855,545.30 63,570.00 Provident Fund Employees 180,932.28 263,019.08 Provident Fund-BOD 15,750.00 21,912.00 Provident Fund-Employees Loans 281,860.70 615,580.32 Provident Fund-BODloans 18,333.31 16,784.00 Overtime & Night Pay 329,327.94 1,615.13 Due from Officers & Employees 2,741,100.70 8,314,829.73 Accountable Forms Inventory - 80,181.52 Office Supplies Inventory - 62,223.00 Other Personnel Benefit 176,360.00 40,000.00 Other Personnel Benefits-Prov. fund - - Prepaid rent/Expense 90,100.00 149,625.00 I/Water System & Structure - 34,000.00 Office Equipments 60,550.00 46,495.00 Office Furnitures & Fixtures 5,700.00 9,925.00 Trans. Equipment-Motor Vehicle 34,570.88 102,235.84 Other Property, Plant & Equipments 94,250.00 - Construction Materials Inventory 1,799,885.95 145,592.00 Const. Work in Progress Agency Assets 760,302.22 1,123,493.31 Accounts Payable 3,321,203.90 4,899,982.19 Other Accts. Payable-Barangay 164,000.00 170,000.00 Interest Payable 57,571.69 71,123.53 Mortgage Payable - 98,602.67 Due to GSIS 1,339,025.28 1,628,590.40 Due to BIR 1,010,605.71 820,051.01 Due to Philhealth 118,875.00 121,825.00 Due to Pagibig 564,654.05 648,231.86 InsuranceExpense 23,827.33 32,101.57 Legal Services 4,815.00 24,400.00 Traveling Expense- Local 160,386.00 161,343.40 Representation Expense 181,837.26 294,874.11 Trans. & Delivery Expense 317,868.26 325,668.24 Postal & Deliveries 2,630.00 4,024.00 Accountable Forms Expense - 3,500.00 Office Supplies Expense 359,335.85 234,650.10 Telephone Expense-Landline 86,326.70 51,913.89 Telephone Expense-Mobile 80,635.00 19,845.00 Internet Expense 12,065.00 11,949.00 Membership Dues & Contr. to Organ. 20,895.00 10,249.80 Donation 28,653.00 49,400.00 BOD Allowances & Other Benefits 360,285.35 18,480.00 Gasoline, Oil, Lub. & Other Fuel Expense 186,301.45 215,709.10 Advertising & Promotion Expense 18,430.00 11,890.00 Training Expense 281,870.00 258,037.29 Auditing Services - - Other Operating & Maintenance Expense 289,029.00 327,305.40 Other Taxes & Licenses 529,304.17 565,809.92 Reimbursement of Other Receivable Disallow. - 660.00 Repair & Maintenance-IWWS 162,048.00 240,459.42

P 25,327,037.18 P 27,497,534.18 See accompanying Notes to Financial Statement

Sub-Total I


CASH FLOW STATEMENTFor the month of December 31, 2013(With Comparative Figures for CY 2012)

Balance Fowarded ……………………………… P 25,327,037.18 27,497,534.18 Repair of Motor Vehicle 50,873.50 52,818.20 Repair of Office Equipment 33,562.00 15,424.00 Repair & Maint.-IT Software 100.00 - Loans Payable-Domestic 574,316.30 921,354.51 Loans Payable-Special Loan 67,221.00 30,559.00 Land - - Bank Charges - 2,200.00 Interest Expense 910,571.21 1,127,901.89 Notes Payable 689,435.40 282,148.72 Other Business Income 1,257.00 1,902.72 Prior year's Adjustment - 78,492.61 Retained Earnings 6,665.75 - Petty Cash Fund 3,775.07 10,000.00 Deffered Charges - 32,490.00

TOTAL CASH DISBURSEMENTS P 27,664,814.41 P 30,052,825.83 NET RECEIPT (DISBURSEMENTS) P (117,906.40) P 182,576.20 ADD: BEG. BALANCE 347,048.09 229,141.69 CASH BALANCE END P 229,141.69 P 411,717.89

Accounts No./s 2012 2013Current Acct. # 1992-1036-51-LBP P 30,163.20 P 190,767.95 Savings Acct. # 1991-0011-54-LBP 23,115.68 50,399.04 S/A-Reserved # 1991-0132-76-LBP 46,153.17 61,270.47 Savings Acct. # 01-07443-2-TEB 36,944.31 36,944.31

TOTAL CASH IN BANK P 136,376.36 P 339,381.77 ADD: CASH ON HAND P 92,765.33 P 72,336.12 CASH BALANCE P 229,141.69 P 411,717.89 PETTY CASH FUND P PTOTAL CASH BALANCE P 229,141.69 P 411,717.89 See accompanying Notes to Financial Statement

SUMMARY OF CASH BALANCE

INFANTA (QUEZON) WATER DISTRICT Infanta, Quezon

NOTES TO FINANCIAL STATEMENTS

AGENCY BACKGROUND

Infanta (Quezon) Water District is classified as small water district. Its formation was in accordance with Presidential Decree (P.D.) 198 as amended, known as the Provincial Water Utilities Act of 193. Certificate of Conformance No. 229 was awarded to the district which entitles her, all rights and privileges to operate, as authorized by P.D. 198. The agency has three (3) operating deep wells that serve to 5,340 active and metered concessionaires. It has an average monthly water sales of P 2,263,303.22 with thirty four (34) personnel complement and five (5) Board of Directors and (1) sixth member from the different sectors, Mr. Ludgero R. Recio-Chairman-Business sector, Mr. Leonardo A. Portillo-Vice Chairman-Civic sector, Ms. Mercedes R. Esteves-Secretary/Treasurer-Women sector, Dr. Manuel M. Maniebo-Member-Professional sector, Mr. Felix P. Astoveza-Member-Education sector and Engr. Mario G. Macatangay-Sixth Member-LWUA Representative. The Local Water Utilities Administration (LWUA) provides regulatory services and technical advisory to the district when needed. 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Method of Accounting

The District uses accrual basis of accounting, and transactions are recorded on a double entry method. The accounts classification conforms with the accounts prescribed by the New Government Accounting System (NGAS). The district has adapted it with the approval of the Board of Directors. 2. CASH

The Cash-Collecting Officer amounting to P 72,336.12 was deposited on January 2, 2014 to Current Account # 1992-1036-51 as source of general fund of water district. The Savings Account # 1991-0011-54 is alternative account use for savings and JSA # 1991-0132-76 is the reserve fund equivalent to 3% of the gross sales. These are mandatory reserves required by LWUA to the water district. The Savings Account # 01-07443-2 is an account used in the acquisition of lot located at Brgy. Comon, Infanta, Quezon under the The Express Bank.

Cash consists of the following: CY 2012 CY 2013

Cash-Collecting Officer 92,765.33 72,336.12 Cash in Bank: Petty Cash Fund LBP - CA # 1992-1036-51 30,163.20 190,767.95 LBP - SA # 1991-0011-54 23,115.68 50,399.04 LBP – JS/A # 1991-0132-76 46,153.17 61,270.47

Local Currency-S/A-The Express Bank #01-07443-2 36,944.31

36,944.31

TOTAL 229,141.69 411,717.89

3. RECEIVABLES

CY 2012 CY 2013

Accounts Receivable - Customer (Active) 1,270,857.77 1,530,990.43 Accounts Receivable - Others 639,324.07 382,414.46

Total Accounts Receivables 1,910,181.84 1,913,404.89

Less: Allow. for Doubtful Accounts 29,909.25 29,909.25 Total 1,880,272.59 1,883,495.64 Due from Officers & Employees 493,375.16 401,541.58

T O T A L 2,373,647.75 2,285,037.22 Out of the amount of P 382,414.46 of Accounts Receivable-Others, receivables totaling to P 227,937.59 are subject of a request with the Commission on Audit for writing off, the latest communication was mailed on June 29, 2006, informing the Regional Cluster Director, Legal and Adjudication Sector, Commission on Audit, Region IV, that the request for additional requirements is beyond compliance due to the fact that records/documents were destroyed and inundated during Typhoon Winnie on November 29, 2004.

4. MATERIALS AND SUPPLIES INVENTORY CY 2012 CY 2013

Materials and Supplies Inventory P 1,705,534.25 P 1,322,423.86

Materials and Supplies Inventory are valued at cost and determined on a First-In-First Out (FIFO) Method. For inventory purposes, the Perpetual Inventory System is being used to record purchases, which include water meters purchased at cost which when not yet issued are treated as Inventory and are not subject to depreciation. On the other hand, issued water meters are lodged under UPIS and are subject to depreciation. 5. PREPAYMENTS CY 2012 CY 2013

Prepaid Rental P 43,500.00 P 43,500.00 Prepayments of P43,500.00 represents the advance deposit for three (3) months and two (2) month advance rental on the office space being occupied by the water district. 6. PROPERTY, PLANT AND EQUIPMENT The account includes assets of relatively permanent character used in the normal utility operation of the water district. The breakdown of this account is as follows:

CY 2012

CY 2013

Land 4,456,109.00 4,456,109.00

Water System & Structures 45,566,888.23 50,098,825.10 Less: Accum. Depreciation 8,424,802.00 10,330,748.47 Net Water System & Structures 37,142,086.23 39,768,076.63

Office Equipments 929,765.04 1,019,910.04 Less: Acc. Depreciation 512,825.59 638,386.17 Net Office Equipments 416,939.45 381,523.87 Other Property, Plant & Equipment 367,250.00 464,915.00 Less: Acc. Depreciation 94,863.46 189,019.01 Net Other Property, Plant & Equipment 66,869.77 275,895.99 Trans. Equip./Motor Vehicle 245,700.00 322,200.00 Less: Acc. Depreciation 34,892.75 50,024.75 Net Trans. Equip./Motor Vehicle 210,807.25 272,175.25

The UPIS stated above amounting to – P 4,661,245.87 was insured in Government

Service Insurance System. 7. CONSTRUCTION WORK IN PROGRESS CY 2012 CY 2013

Construction Work- In Progress Agency Assets P 57,984.00 P 532,350.91

This account is usually booked to Water System and Structures upon completion of a specific project.

8. OTHER ASSETS

Other assets amounting to P 9,776,063.51 was obtained when the WD’s books of accounts was

reconstructed after the calamity. It was subject for our request for write-off with COA.

9. CURRENT LIABILITIES

CY 2012 CY 2013

Accounts Payable 1,408,739.59 983,051.04 Pagibig Fund Payable 66,027.84 67,726.62 Philhealth Payable 12,228.50 14,778.50 GSIS Payable 55,276.35 41,942.34 Withholding Tax Payable 285,987.30 532,335.49 Others Payable 587,067.17 203,350.84 Others Payable – Barangays 1,368,089.69 -0- Notes Payable 3,972,916.13 -0- T O T A L 7,756,332.57 1,843,184.83

Accounts Payables are payables to various suppliers used for the rehabilitation of existing water

supply and expansion of water supply to various barangays and Others Payable-Barangay accounts was reclassified to Other Long Term Liabilities.

Due to GSIS, PAGIBIG and PHILHEALTH represent the premiums as of December 31, 2013 were remitted on month of January 2014 in its particular schedule of due dates.

Due to BIR represents the unremitted tax withheld from both suppliers and employees as of

December 31, 2013, were remitted on January 10, 2014. Others Long Term Liabilities are payables to various Barangay of Infanta, Quezon for labor and

materials used in the expansion and/or rehabilitation of water supply which was shouldered in advance by said barangays as per Memorandum of Agreement/s signed with the Water District. 10. LONG TERM LIABILITIES The amount of P12,548,549.03 are various loan account balance from LWUA.

F. SUMMARY OF LOAN PAYMENT TO LWUA 2013

SOFT REGULAR TOTAL

LOAN LOAN AMORTIZATION

January 19,241.00 8,980.00 111,367.00 6,111.00 145,699.00

February 19,241.00 8,980.00 111,367.00 6,111.00 145,699.00

March 19,241.00 8,980.00 111,367.00 6,111.00 145,699.00

April 19,241.00 8,980.00 111,367.00 6,115.00 145,703.00

May 19,241.00 8,980.00 111,367.00 139,588.00

June 19,241.00 8,980.00 111,367.00 139,588.00

July 19,241.00 8,980.00 111,367.00 139,588.00

August 19,241.00 8,980.00 111,367.00 139,588.00

September 19,241.00 8,980.00 111,367.00 139,588.00

October 19,241.00 8,980.00 111,367.00 139,588.00

November 19,241.00 8,980.00 111,367.00 139,588.00

December 19,241.00 8,980.00 111,367.00 139,588.00

TOTAL 230,892.00 107,760.00 1,336,404.00 24,448.00 1,699,504.00

MONTHLY

AVERAGE 19,241.00 8,980.00 111,367.00 6,112.00 141,625.33

NLIFMONTH

G. WATER RATES

Meter

Size

0-10 11 - 20 21 - 30 31 - 40 41 - up

Residential/Gov't 1/2" 226.00 24.65 27.25 30.85 32.85

Full Commercial 1/2" 452.00 49.30 54.50 61.70 65.70

1" 1,446.40 49.30 54.50 61.70 65.70

Commercial A 1/2" 395.50 43.14 47.69 53.99 57.49

Commercial B 1/2" 339.00 36.98 40.88 46.28 49.28

Commercial C 1/2" 282.50 30.81 34.06 38.56 41.06

Category Minimum

Commodity Charges per cubic meter

H. SUMMARY OF WATER PRODUCTION AND CONSUMPTION 2013

PRODUCTION CONSUMPTION

(CUBIC METER) (CUBIC METER)

January 124,929 85,535

February 126,489 73,080

March 113,065 68,205

April 124,965 78,337

May 124,352 85,527

June 121,426 85,718

July 132,213 83,481

August 131,741 86,402

September 131,238 85,310

October 128,272 78,679

November 127,149 84,619

December 121,794 78,640

TOTAL 1,507,633 973,533

MONTH

I. AGENCY WATER SOURCE

Total

Rated

Capacity

1. Pump Station No. 2 Bgy. Agos-Agos, Infanta, Quezon 3 lps

2. Pump Station No. 3 Bgy. Ilog, Infanta, Quezon 36 lps

3. Pump Station No. 4 Bgy. Pilaway, Infanta, Quezon 17 lps

NAME LOCATION

J. SERVICE CONNECTION GROWTH 2013

NUMBER OF

CONNECTION

January 17

February 20

March 29

April 35

May 74

June 59

July 48

August 14

September 39

October 30

November 24

December 27

TOTAL 416

AVERAGE 34

MONTH

K. SUMMARY OF NON-REVENUE WATER 2013

CONSUMPTION

(CUBIC METER)

January 31.53

February 42.22

March 39.68

April 37.31

May 31.23

June 29.41

July 36.68

August 34.42

September 35

October 39

November 38

December 35

TOTAL 429

AVERAGE 35.79

MONTH

L. LIST OF MAJOR EQUIPMENTS

Item Qty. Unit Particulars Total Amount

1 1 piece Aircon 17,950.00

2 1 unit Welding Machine 15,000.00

3 1 unit Aircon-Carrier 22,248.04

4 2 unit Computer Monitor 15,000.00

5 3 sets Computer with accessories 79,325.00

6 3 pcs. Computer Printer 10,500.00

7 2 pcs. Computer CPU 45,080.00

8 1 set Epson Printer for billing 29,500.00

9 1 piece Computer Printer 3,570.00

10 2 sets Computer with accessories 53,600.00



13 1 piece Bundy Clock 4,700.00

14 1 piece Check Writer 6,700.00

15 1 piece Typewriter 9,000.00

16 1 set Computer set w/ accessories 24,708.00

17 1 piece Computer Monitor 5,340.00




21 1 unit Fax Machine 7,990.00

22 1 unit HP Printer P1102 4,700.00

23 1 unit Laptop lenovo 35,000.00

24 1 unit Computer set w/ accessories 55,000.00

25 1 unit Camera 5,995.00

26 1 unit Projector 20,500.00

27 1 unit Check Writer 20,000.00

28 1 unit Printer HP 4,400.00

29 1 unit Computer Monitor 2,700.00

30 4 unit External Hard Drive 12,780.00

31 3 unit Wave 100 144,300.00

32 1 unit Tricycle Side Car 25,000.00

33 2 unit Kawasaki Barako 175 152,900.00

34 1 set Water testing Equipment 220,000.00

35 1 set Water Treatment 53,000.00

36 1 unit Dosing Pump (Chlorinator) 94,250.00 GRAND TOTAL 1,242,076.04₱

M. SUMMARY OF BACTERIOLOGICAL ANALYSIS FOR THE YEAR 2013

SAMPLE NUMBER NUMBER

TAKEN OF NEGATIVE OF POSITIVE

RESULT RESULTS

JANUARY 10 10 0

FEBRUARY 10 10 0

MARCH 10 10 0

APRIL 10 10 0

MAY 10 10 0

JUNE 10 10 0

JULY 10 10 0

AUGUST 10 10 0

SEPTEMBER 10 10 0

OCTOBER 10 10 0

NOVEMBER 10 10 0

DECEMBER 10 10 0

TOTAL 120 120 0

MONTH

1 - SERVICE CONNECTION DATA:

1.1 Total Services 5,986 1.6 Changes: New 271.2 Total Active 5,340 Reconnected 291.3 Total Metered 5,340 Disconnected ™ 301.4 Total Billed 5,284 Inactive 646 1.5 Population Served 32,040 1.7 Customer in Arrears:

Number _____2 - PRESENT WATER RATES: Effective - April 2011

LWUA Approved? yes No Provisional Water Date Approved --- October 24, 2013Rates Effectivity Date --- December 2013

No of MinimumConns. Charge

Domestic/Government 4,999 226.00 24.65 27.25 30.85 32.85

Commercial/Industrial 341 452.00 49.30 54.50 61.70 65.70 Bulk/Wholesale NA NA NA NA NATotal Active 5,340

3 - BILLING AND COLLECTION DATA:

3.1 Billing (Water Sales) This Month Year-To-Date( TM ) ( YTD)

a. Current (Metered) P 2,215,826.82 P 27,159,638.68 b. Current (Flat Rate) NA NA c. Penalty Charges 80,489.03 1,005,278.95 d. Account Receivable Beg. NA 1,270,857.77 Total P 2,296,315.85 P 29,435,775.40

3.2 Collections (Water Sales)

a. Current Account P 1,393,399.88 16,623,117.22 b. Arrears (Current Year) 810,755.80 10,331,955.74 c. Arrears (Previous Year) 888,233.05 Total P 2,204,155.68 27,843,306.01

(3.2.a)3.3 On Time Paid, This Month = x 100 = 62.88%

Collection Effeciency, YTD = x 100 = 91.57%

Collection Ratio, YTD = x 100 = 94.59%

4 - FINANCIAL DATA:

This Month Year-To-Date4.1 Revenue ( TM ) ( YTD)

a. Operating P 2,296,315.85 P 28,164,917.63 b. Non-Operating 105,100.79 1,804,299.03 Total P 2,401,416.64 P 29,969,216.66

MONTHLY DATA SHEET

Infanta (Quezon) Water District

3.2 Total

3.1 Total

Commodity Charges

(3.1.a) + (3.1.b)

(3.2.a) + (3.2.b)

3.1 Total

CCC # 229For the month of December 31, 2013

x

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4.2 Expenses: This Month Year-To-Date( TM ) ( YTD)

a. Salaries & Wages P 528,502.00 P 6,481,828.65 b. Pumping Cost (Electricity ) 341,582.33 4,283,978.87 c. Chemicals (Treatment) 33,310.00 442,110.00 d. Pumping Cost (Fuel & Oil ) 27,003.25 136,607.85 e. Other Operating &Maintenance Expense 849,341.33 8,310,192.89 f. Depreciation Expense 183,888.46 2,145,686.14 g. Interest Expense 89,079.17 1,127,901.89 h. Others 133,127.38 1,218,553.76 Total P 2,185,833.92 P 24,146,860.05

4.3 Net Income (Loss) P 215,582.72 P 5,822,356.61

4.4 Cash Flow Report a. Receipts P 2,329,526.94 P 30,235,402.03 b. Disbursement 2,309,905.86 30,052,825.83 c. Net Receipt (Disbursement) 19,621.08 182,576.20 d. Cash Balance, Beginning 392,096.81 229,141.69 e. Cash Balance, Ending P 411,717.89 P 411,717.89

4.5 Miscellaneous Financial Data

a. Loan Funds c. Inventories P 1,322,423.86 1. Cash on Hand P NA d. Accts. Rec'ble2. Cash in Bank NA CustomerActive P 1,014,910.22 Total P NA e. Accts. Rec'ble

Cust.-Inactive P 516,080.21 b. Water District Funds f. Other Assets P 9,776,063.51

1. Cash on Hand P 72,336.12 g. Loans Payable2. Cash in Bank 278,111.30 LWUA P 12,548,549.03 3. Investment NA h. Accts. Payable4. Working Fund Suppliers P 983,051.04 5. Reserves 61,270.47 i. Mortgage Payable P 3,402,766.92 Total P 411,717.89 j. Other Long Term

Debts P 813,085.53 5 - WATER PRODUCTION DATA:

5.1 Source of Supply Number Basis of Data

a. Wells 3 3 & 17 & 36 LPS /cu m/mo. Pump Rating b. Springs NA NA NA c. Surface NA NA NA

Total 3

5.2 Water Production This Month Year-To-Date Method ofMeasurement

a. Pumped 121,794 Cu. M3 1,507,633 Cu. M3 Flow Meter b. Gravity c. Total 121,794 Cu. M3 1,507,633 Cu. M3 Flow Meter

5.3 Water Production Cost

a. Total Power Consumption for Pumping 28,996.2 b. Total Power Cost for Pumping P 321,351.01 c. Other Energy Cost for Pumping P 27,003.25 d. Total Pumping Hours (Motor Drive) 24 e. Total Pumping Hours (Engine Drive) 24 f. Total Gas Chlorine Consumed NA g. Total Powder Chlorine Consumed NA h. Total Chlorine Cost P 28,840.00 i. Total Cost of Other Chemicals P NA

Total RatedCapacity

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5.4 Accounted Water Use

a. Metered Billed 78,640 m. 888,914 b. Unmetered Billed NA m. NA c. Total Billed (5.4a + 5.4b) 78,640 m. 888,914 d. Metered Unbilled NA m. NA e. Unmetered Unbilled m. 239 f. Total Accounted 78,640 m. 889,153 Total (5.4c + 5.4d +5.4a) 78,640 889,153

5.5 Water Use Assestment

a. Average Monthly Consumption/Connection cu.m. 14.88 b. Average per Capita/Day Consumption NA

5.4 f c. Accounted Water x 100 = 65%

5.2 c5.4c

d. Revenue Producing Water x 100 = 65%5.2c

6 - MISCELLANEOUS DATA:

6.1 Employees a. Permanent 31 Temporary 3 Total 34

Co-Terminus NA

b. No. of Connection per Employee 157 c. Average Monthly Salary/Employee 15,544.18

6.2 Bacteriological a. Total Sample Taken 10 b. No. of Negative Result 10 c. Test Results submitted to LWUA 10

6.3 Chlorination a. Total Sample Taken NA b. No. of Sample Meeting Standard NA c. No. of Days Full Chlorination Daily

6.4 Board of Directors This Month Year-To-Date a. Resolution Approved 8 92 b. Policies Passed Note: March 22, 2013 - 1 policy 2 c. Director's Fee Paid P 39,600.00 P 472,560.00 d. Meeting

1. Held (No.) 2 222. Regular (No.) 1 113. Special (No.) 1 11

7 - STATUS OF VARIOUS DEVELOPMENTS:

7.1 Status of Loans as of NA Loan/FundCommitted Amount Percentile

Types of Loans/Fund a. Early Action P NA P NA NA b. Interim Improvement NA NA NA c. Comprehensive NA NA NA d. New Service Connection NA NA NA e. BPW Funds NA NA NA

Total P NA P NA NA

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