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BAYBAY WATER DISTRICT (ANNEX A )

WORKING PAPER FOR UNDEPOSITED PREVIOUS DAY'S COLLECTIONS


2008 CASH COLLECTIONS
(DEBIT ) (CREDIT )
(Deposits per Audit )
(Cash Receipts (MBTC-Baybay (LBP- (Alied (PNB-
(Total Cash ) Baybay ) (LBP-Ormoc ) Bank ) Baybay )
Collection for the (Undeposited
(Issued Day Per cash ((356-3- ((451-830003- (Total Previous Day
Date (Beginning Balance ) Receipts ) position report) ) 35607792-0) ) (3572-1000-05 ) (0952-1104-20 ) 8) ) Deposits ) Collection )
2-Jan 193,176.46 3842181-193 104,854.05 - 193,176.46
3-Jan 298,030.51 194-205 64,321.60 263,160.00 263,160.00 34,870.51
4-Jan 99,192.11 206-213 37,448.55 92,118.00 92,118.00 7,074.11
7-Jan 44,522.66 214-226 54,730.76 - 44,522.66
8-Jul 99,253.42 227-239 29,627.70 96,583.49 96,583.49 2,669.93
10-Jan 11,338.23 249-255 33,154.80 - 11,338.23
17-Jan 50,119.81 295-302 63,142.00 44,940.00 44,940.00 5,179.81
24-Jan 52,230.66 347-356 46,264.15 44,580.00 44,580.00 7,650.66
25-Jan 53,914.81 357-368 61,303.45 - 53,914.81
28-Jan 115,218.26 369-380 125,747.40 - 115,218.26
29-Jan 240,965.66 381-389 67,120.00 203,650.00 203,650.00 37,315.66
5-Feb 70,543.55 432-443 90,563.95 - 70,543.55
12-Feb 86,517.84 501-509 112,824.98 40,200.25 40,200.25 46,317.59
14-Feb 143,556.17 518-525 39,322.40 47,433.75 47,433.75 96,122.42
15-Feb 135,444.82 526-529 75,916.40 103,291.05 20,000.00 123,291.05 12,153.77
19-Feb 84,547.59 544-553 54,230.25 26,510.90 26,510.90 58,036.69
20-Feb 112,266.94 554-567 61,799.00 - 112,266.94
21-Feb 174,065.94 568-575 48,096.80 26,637.00 26,637.00 147,428.94
26-Feb 45,921.94 584-594 103,340.98 28,369.60 28,369.60 17,552.34
27-Feb 120,893.32 595-606 78,686.35 - 120,893.32
29-Feb 33,922.86 616-629 55,091.85 - 33,922.86
19-Mar 62,305.28 725-733 71,349.58 54,217.20 54,217.20 8,088.08
25-Mar 51,498.13 740-747 74,234.35 35,392.45 35,392.45 16,105.68
26-Mar 90,340.03 748-760 52,807.00 38,841.90 38,841.90 51,498.13
28-Mar 26,440.76 768-774 50,055.35 - 26,440.76
31-Mar 76,496.11 775-785 110,536.70 - 76,496.11
4-Apr 8,103.79 809-814 53,961.15 - 8,103.79
9-Apr 89,247.09 823-829 53,089.40 68,462.15 68,462.15 20,784.94
10-Apr 73,874.34 830-836 46,927.40 11,809.40 11,809.40 62,064.94
24-Apr 8,810.74 915-918 38,177.10 - 8,810.74
25-Apr 46,987.84 919-931 55,334.85 - 46,987.84
7-May 42,390.94 3008-3019 57,703.62 16,380.00 16,380.00 26,010.94

Page 1 of 15
8-May 83,714.56 3020-3026 123,879.65 - 83,714.56
9-May 207,594.21 3027-3035 77,684.15 - 207,594.21
12-May 285,278.36 3036-3049 75,483.71 282,616.50 282,616.50 2,661.86
15-May 39,351.24 3069-3080 46,377.36 - 39,351.24
16-May 85,728.60 3081-3089 88,664.03 78,203.47 78,203.47 7,525.13
19-May 96,189.16 3090-3100 95,436.15 - 96,189.16
20-May 191,625.31 101-113 54,568.06 - 191,625.31
21-May 246,193.37 114-121 42,737.85 6,197.18 6,197.18 239,996.19
22-May 282,734.04 122-130 37,497.81 - - 282,734.04
27-May 49,655.38 149-159 61,753.10 - 49,655.38
2-Jun 43,753.25 183-192 123,243.15 20,000.00 20,000.00 23,753.25
3-Jun 146,996.40 193-210 83,918.20 35,943.45 35,943.45 111,052.95
4-Jun 194,971.15 211-218 74,294.74 - 194,971.15
5-Jun 269,265.89 219-227 53,269.50 - 269,265.89
13-Jun 32,133.15 266-275 179,378.30 - - 32,133.15
16-Jun 211,511.45 276-282 57,805.50 - - 211,511.45
20-Jun 26,379.92 311-314 15,119.35 - 26,379.92
1-Jul 9,927.79 364-373 108,822.10 - 9,927.79
2-Jul 118,749.89 374-385 88,161.12 - 118,749.89
25-Jul 29,809.53 535-541 45,152.75 - 29,809.53
8-Aug 9,365.13 622-628 37,181.05 - 9,365.13
22-Aug 15,794.83 702-711 46,032.85 - 15,794.83
29-Aug 50,811.88 762-773 62,114.92 35,210.85 35,210.85 15,601.03
19-Sep 27,455.39 935-939 58,305.20 - - 27,455.39
3-Oct 17,168.58 4025-4035 63,907.54 - 17,168.58
6-Oct 81,076.12 4036-4053 116,607.45 69,836.00 69,836.00 11,240.12
10-Oct 26,442.27 4089-4096 52,499.07 - 26,442.27
28-Oct 26,713.83 196-201 70,819.10 18,794.29 18,794.29 7,919.54
31-Oct 13,973.19 223-233 53,301.55 - 13,973.19
13-Nov 135,422.23 347-358 55,904.25 17,020.32 95,721.90 112,742.22 22,680.01
21-Nov 20,824.58 418-425 55,346.88 - 20,824.58
28-Nov 13,756.53 479-490 49,624.60 - 13,756.53
19-Dec 16,594.44 689-697 46,504.50 - - 16,594.44

Page 2 of 15
BAYBAY WATER DISTRICT (Annex B )
WORKING PAPER FOR UNDEPOSITED PREVIOUS DAY'S COLLECTIONS
2009 CASH COLLECTIONS
(DEBIT ) (CREDIT )

(MBTC- (Deposits per Audit )


(Cash Receipts Baybay ) (LBP-Ormoc ) (LBP-Baybay ) (PNB-Baybay )
(Issued Receipts )
(Total Cash (Undeposited
(Beginning Collection for the ((356-3- ((0952-1104- ((451-830003- Previous Day
Date Balance ) Day Per Audit) ) 35607792-0) ) 20) ) (3572-1000-05 ) 8) ) (Total Deposits ) Collection )
2-Jan 23,036.74 3844726 – 729 30,066.00 - 23,036.74
9-Jan 15,948.42 784 – 796 48,334.24 13,274.40 13,274.40 2,674.02
14-Jan 7,887.54 831 – 843 60,945.60 1,853.35 1,853.35 6,034.19
16-Jan 131,464.53 859 – 872 116,357.20 44,600.00 44,600.00 86,864.53
30-Jan 19,861.37 987 – 5001 71,773.77 - 19,861.37
13-May 68,729.84 857 – 869 35,299.05 58,009.19 58,009.19 10,720.65
14-May 46,019.70 870 – 878 43,310.70 40,421.15 40,421.15 5,598.55
23-Jun 32,804.30 259 – 269 41,449.40 18,050.00 18,050.00 14,754.30
30-Jun 86,752.41 327 – 340 89,886.73 76,370.00 76,370.00 10,382.41
10-Jul 25,722.49 466 – 479 45,412.70 - - 25,722.49
8-Oct 25,117.01 376 – 390 38,223.25 - - 25,117.01
9-Oct 63,340.26 391 – 403 77,129.65 61,571.65 61,571.65 1,768.61
30-Oct 26,498.73 661 – 683 81,459.89 - - 26,498.73

Page 3 of 15
BAYBAY WATER DISTRICT (ANNEX C )
WORKING PAPER FOR UNDEPOSITED PREVIOUS DAY'S COLLECTIONS
2010 CASH COLLECTIONS
(DEBIT ) (CREDIT )
(Deposits per Audit )
(Cash Receipts
(Total Cash (MBTC-
Collection for the Baybay ) (LBP-Baybay ) (Undeposited
(Beginning Day Per cash ((356-3- Previous Day
Date Balance ) (Issued Receipts ) position report) ) 35607792-0) ) (3572-1000-05 ) (Total Deposits ) Collection )
31-Mar 23,804.18 179-189 61,689.02 - 23,804.18
9-Jul 38,064.80 468-482 53,126.48 23,688.57 23,688.57 14,376.23
3-Aug 17,259.68 697-700 2,535.25 - 17,259.68

Page 4 of 15
ANNEX D
BAYBAY WATER DISTRICT
LIST OF CASH ADVANCES RECORDED AS OUTRIGHT EXPENSES
For the period January 01, 2008 to December 31, 2009

DEBIT (CREDIT )
(Amount per Check
Date Check Number (Cash Advance) ) Voucher Number (Liquidation ) Particular
CY 2008
2-Jan 3560353389 13,132.67 13459 13,132.67 Employees overtime pay
15-Jan 424 33,052.04 13510-14 33,052.04 Payroll for casual/job-order employees
31-Jan 472 37,916.77 13554-58 37,916.77 Payroll for casual/job-order employees
15-Feb 524 37,795.69 13605-609 37,795.69 Payroll for casual/job-order employees
1-Feb 562 27,579.60 13643 27,579.60 Payroll for casual/job-order employees
14-Mar 605 29,823.17 13683-86 29,823.17 Payroll for casual/job-order employees
31-Mar 649 32,931.51 13733-37 32,931.51 Payroll for casual/job-order employees
15-Apr 686 445,386.80 13771 445,386.80 CNA incentives'07
15-Apr 688 31,216.64 13773-76 31,216.64 Payroll for casual/job-order employees
8-May 756 74,000.00 13848 74,000.00 Productivity'07
14-May 760 306,656.48 13855 306,656.48 50% of 13th month pay and cash gift
15-May 766 10,568.53 13862-63 10,568.53 Payroll-Casuals employees
15-May 767 25,257.94 13864-65 25,257.94 Payroll-Job-order employees
30-May 3560387408 39,764.03 13899-902 39,764.03 Payroll for casual/job-order employees
30-Jun 493 10,563.80 13986-87 10,563.80 Payroll for regular employees
30-Jun 496 44,980.82 13995-97 44,980.82 Payroll-Job-order employees
11-Jul 524 29,820.00 14018-20 29,820.00 Payroll-Job-order employees
15-Jul 533 38,809.40 14027-30 38,809.40 Payroll-Casuals employees
18-Jul 543 26,765.00 14039-41 26,765.00 Payroll
24-Jul 565 20,875.00 14062-63 20,875.00 Payroll carpentry etc.
29-Jul 584 4,588.49 14087 4,588.49 Employees overtime pay
30-Jul 585 4,472.81 14088 4,472.81 Payroll
31-Jul 589 33,388.69 14092-94 33,388.69 Payroll
31-Jul 591 15,950.00 14096 15,950.00 Payroll
8-Aug 614 34,970.00 14120-32 34,970.00 Payroll carpentry, operation of filtration
12-Aug 623 875.00 14142 875.00 Additional payment for miscomputed payroll
15-Aug 635 62,495.34 14151-56 62,495.34 Payroll for casual/job-order employees
22-Aug 655 35,240.00 14168-70 35,240.00 Payroll for repairs and maintenance
29-Aug 676 44,526.53 141891-95 44,526.53 Payroll for casual/job-order employees
5-Sep 707 29,905.00 14212-13 29,905.00 Payroll for BWD fence repair

Page 5 of 15
ANNEX D
BAYBAY WATER DISTRICT
LIST OF CASH ADVANCES RECORDED AS OUTRIGHT EXPENSES
For the period January 01, 2008 to December 31, 2009

DEBIT (CREDIT )
(Amount per Check
Date Check Number (Cash Advance) ) Voucher Number (Liquidation ) Particular
12-Sep 722 44,786.00 14226-28 44,786.00 Payroll for sunfree water project and storeroom extension
15-Sep 726 43,701.93 14232-35 43,701.93 Payroll for casual/job-order employees
19-Sep 743 42,735.00 14250-52 42,735.00 Payroll carpentry, operation of filtration
19-Sep 744 31,013.00 14253 31,013.00 Refund of tax withheld for 2008
3-Oct 777 30,035.00 14286-87 30,035.00 Payroll carpentry, operation of filtration
10-Oct 802 30,090.00 14311-12 30,090.00 Payroll carpentry, operation of filtration
15-Oct 827 38,634.78 14334-37 38,634.78 Payroll for casual/job-order employees
15-Oct 828 35,225.00 14341-42 35,225.00 Payroll for repairs and maintenance
24-Oct 848 56,916.80 14355-57 56,916.80 Payroll for filtraton project and storeroom extension
31-Oct 863 63,635.24 14380-85 63,635.24 Payroll for repainting of GMs office
6-Nov 880 281,779.52 14398 281,779.52 Payroll for 13th mo. Pay
7-Nov 882 4,200.00 14400 4,200.00 Payroll for repairs of GMs office
7-Nov 883 30,375.00 14401-02 30,375.00 Payroll for repairs and maintenance
13-Nov 898 83,014.92 14416-22 83,014.92 Payroll for casual/job-order employees
13-Nov 901 16,687.47 14425 16,687.47 Payroll for overtime pay
21-Nov 931 40,225.00 40,225.00 Payroll for repairs and maintenance
27-Nov 951 32,542.15 14473 32,542.15 Payroll for overtime pay
27-Nov 952 74,205.43 14474-81 74,205.43 Payroll for casual/job-order employees
2-Dec 974 26,550.00 14521-24 26,550.00 Payroll for repairs and maintenance
15-Dec 7000 50,673.97 14554-57 50,673.97 Payroll for casual/job-order employees
16-Dec 7010 37,200.00 14565 37,200.00 Payroll for performance bonus
19-Dec 7025 19,449.18 14577 19,449.18 Payroll for overtime pay
19-Dec 7026 19,625.00 14578-81 19,625.00 Payroll for repairs and maintenance
CY 2009
7-Jan 3560407051 26,227.43 14624 26,227.43
8-Jan 7056 18,300.60 14626-30 18,300.60 Payroll for casual/job-order employees
9-Jan *0000022 192,000.00 14637 192,000.00 Payroll for medical allowance
14-Jan 24 10,925.00 14639-42 10,925.00 Payroll for carpentry, mason, etc/Job-order employees
27-Jan 73 11,500.00 14679-81 11,500.00 Payroll for casual
30-Jan 96 49,306.49 14702 49,306.49 Payroll for casual
30-Jan 98 47,300.00 14704 47,300.00 Payroll for emergency/job-order employees

Page 6 of 15
ANNEX D
BAYBAY WATER DISTRICT
LIST OF CASH ADVANCES RECORDED AS OUTRIGHT EXPENSES
For the period January 01, 2008 to December 31, 2009

DEBIT (CREDIT )
(Amount per Check
Date Check Number (Cash Advance) ) Voucher Number (Liquidation ) Particular
30-Jan *0002002 700.00 14714 700.00 Payroll adjustments
6-Feb 2022 5,450.00 14730-32 5,450.00 Payroll for emergency/job-order employees
13-Feb 2037 36,849.64 14744-49 36,849.64 Payroll for job-order employees
17-Feb 2040 192,000.00 14751 192,000.00 Payroll clothing allowance
27-Feb 2081 40,800.00 14786-91 40,800.00 Payroll for casual/job-order employees
2-Mar 2083 15,121.92 14793 15,121.92 Employees overtime pay
13-Mar 2125 39,550.00 14827-30&32 39,550.00 Payroll for casual
23-Mar 2152 316,800.00 14842 316,800.00 Payroll for 50% C.N.A.
27-Mar 2173 13,281.81 14867 13,281.81 Employees overtime pay
31-Mar 2176 56,340.00 14871-74 56,340.00 Payroll for emergency/job-order employees
7-Apr 2199 323,998.30 14899 323,998.30 Payroll for full payment of C.N.A. for 2008
7-Apr 2202 8,540.00 14996-97 8,540.00 Payroll for carpentry
15-Apr 2214 40,237.50 14914-18 40,237.50 Payroll for job-order employees
30-Apr 2276 42,350.00 14961-66 42,350.00 Payroll for job-order employees
12-May 2315 380,051.00 15001 380,051.00 Payroll for 50% cash gift of reg. employees
2-Jun 2383 16,105.32 15073 16,105.32 Employees overtime pay
5-Jun 2390 6,190.00 15077-78 6,190.00 Payroll for casual
9-Jun 2402 34,000.00 15087 34,000.00 Payroll for productivity (ESD)
10-Jun 2405 40,000.00 15089 40,000.00 Payroll for productivity (ASD/CSD)
11-Jun 2407 3,975.00 15093 3,975.00 Payroll for emergency/job-order employees
15-Jun 2419 44,200.00 15105-109 44,200.00 Payroll for casual
29-Jun *002470 290,000.00 15153 290,000.00 Payroll for Partial Release of Cola backpay @ P10,000.00 for 29 BWD employees
30-Jun *002772 3,850.00 15154 3,850.00 Payroll for June 16-30, 2009 - CSD Aides
5,600.00 15155 5,600.00 Payroll for June 16-30, 2009 - ESD job orders
25,000.00 15156 25,000.00 Payroll for operators of filtration facilities in Busay - June 16-30, 2009
6,000.00 15157 6,000.00 Payroll for operators of lower and upper Hayas - June 16-30, 2009
5-Jul *002497 4,500.00 15196 4,500.00 Payroll for laborer on expansion of storekeeper office from June 29-July 03
2,160.00 15197 2,160.00 Payroll for laborer on repair of leakage at Brgy. Gabas from Jul. 01-03
10-Jul 31023 23,920.00 15214 23,920.00 Payroll for July 01-15, 2009 - ASD Aides
15-Jul 31035 4,112.50 15229 4,112.50 Payroll for June 16-30, 2009 - CSD Aides
25,000.00 15230 25,000.00 Payroll for operators of filtration facilities in Busay - June 16-30, 2009

Page 7 of 15
ANNEX D
BAYBAY WATER DISTRICT
LIST OF CASH ADVANCES RECORDED AS OUTRIGHT EXPENSES
For the period January 01, 2008 to December 31, 2009

DEBIT (CREDIT )
(Amount per Check
Date Check Number (Cash Advance) ) Voucher Number (Liquidation ) Particular
6,000.00 15231 6,000.00 Payroll for operators of lower and upper Hayas - June 16-30, 2009
10,200.00 15232 10,200.00 Payroll for June 16-30, 2009 - ESD job orders
29-Jul 31104 4,287.50 15286 4,287.50 Payroll for July 16-31, 2009 - CSD Aides
4,700.00 15287 4,700.00 Payroll for laborer storeroom renovation from July 27-July 31
6,400.00 15288 6,400.00 Payroll for operators of lower and upper Hayas - July 16-31
10,800.00 15289 10,800.00 Payroll for July 16-31, 2009 - ESD job orders
26,600.00 15290 26,600.00 Payroll for operators of filtration facilities in Busay - July 16-31, 2009
6-Aug 31132 290,000.00 15306 290,000.00 Payroll for 2nd Partial Release of Cola backpay @ P10,000.00 for 29 BWD employees
13-Aug 31157 1,800.00 15329 1,800.00 Salary of Board Meeting Secretary - Aug. 3-14, 2009
3,850.00 15330 3,850.00 Payroll CSD Aides - Aug. 3-14, 2009
5,600.00 15332 5,600.00 Payroll for operators of lower and upper Hayas - Aug. 1-14, 2009
23,200.00 15333 23,200.00 Payroll for operators of filtration facilities in Busay - Aug. 1-14, 2009
5,400.00 15334 5,400.00 Payroll for ESD job orders - Aug. 3-14, 2009
6,250.00 15335 6,250.00 Payroll for laborer storeroom renovation from August 8 - 14
28-Aug 31202 7,000.00 15369 7,000.00 Payroll for Security Guards - Aug. 16-31, 2009
28-Aug 31202 1,800.00 15370 1,800.00 Salary of Board Meeting Secretary - Aug. 17-28, 2009
3,150.00 15371 3,150.00 Payroll CSD Aides - Aug. 17-28, 2009
5,600.00 15373 5,600.00 Payroll for operators of lower and upper Hayas - Aug. 15-28, 2009
23,200.00 15374 23,200.00 Payroll for operators of filtration facilities in Busay - Aug. 15-28, 2009
6,400.00 15375 6,400.00 Payroll for ESD job orders - Aug. 16-28, 2009
6,550.00 15376 6,550.00 Payroll for laborer storekeeper office carpentry and weldering works Aug. 21-28
28-Aug 31211 6,102.51 15388 6,102.51 Payroll for overtime pay of ESD and CSD employees from Aug. 15-30
4-Sep 31231 5,000.00 15399 5,000.00 Payroll for laborer storekeeper office carpentry and repair of concrete pavement
15-Sep 31261 2,000.00 15423 2,000.00 Salary of Board Meeting Secretary - Sept. 1-15, 2009
3,850.00 15424 3,850.00 Payroll CSD Aides - Sept. 1-15, 2009
6,400.00 15425 6,400.00 Payroll for ESD job orders - Sept. 1-15, 2009
29,800.00 15426 29,800.00 Payroll for operators of filtration facilities in Busay - Aug. 28-Sept 15, 2009
7,200.00 15427 7,200.00 Payroll for operators of lower and upper Hayas - Aug. 28-Sept 15, 2009
30-Sep 31314 2,000.00 15473 2,000.00 Salary of Board Meeting Secretary - Sept. 16-30, 2009
3,500.00 15474 3,500.00 Payroll CSD Aides - Sept. 16-30, 2009
6,000.00 15476 6,000.00 Payroll for operators of lower and upper Hayas - Sept. 16-30, 2009

Page 8 of 15
ANNEX D
BAYBAY WATER DISTRICT
LIST OF CASH ADVANCES RECORDED AS OUTRIGHT EXPENSES
For the period January 01, 2008 to December 31, 2009

DEBIT (CREDIT )
(Amount per Check
Date Check Number (Cash Advance) ) Voucher Number (Liquidation ) Particular
25,000.00 15477 25,000.00 Payroll for operators of filtration facilities in Busay - Sept. 16-30, 2009
6,600.00 15478 6,600.00 Payroll for ESD job orders - Sept. 16-30, 2009
30-Sep 31315 26,162.73 15479 26,162.73 Payroll for overtime pay of BWS employees from Sept 05-27, 2009
30-Sep 31314 25,000.00 15477 25,000.00 Payroll for operators of filtration facilities in Busay - Sept. 16-30, 2009
6,600.00 15478 6,600.00 Payroll for ESD job orders - Sept. 16-30, 2009
30-Sep 31315 26,162.73 15479 26,162.73 Payroll for overtime pay of BWS employees from Sept 05-27, 2009
9-Oct 31357 47,454.50 15529 47,454.50 Payroll for 13th month pay
14-Oct 31375 210,748.80 15545 210,748.80 Payroll for 13th month pay (regular and casual)
15-Oct 31383 9,350.00 15548 9,350.00 Payroll for ESD job orders - Oct. 01-15, 2009
24,800.00 15549 24,800.00 Payroll for operators of filtration facilities in Busay - Oct. 01-15, 2009
6,000.00 15550 6,000.00 Payroll for operators of lower and upper Hayas - Oct. 01-15, 2009
30-Oct 31428 4,100.00 15593 4,100.00 Payroll CSD Aides -Oct. 16-30, 2009
8,750.00 15594 8,750.00 Payroll for ESD job orders - Oct. 16-31, 2009
6,000.00 15595 6,000.00 Payroll for operators of lower and upper Hayas - Oct. 16-30, 2009
24,800.00 15596 24,800.00 Payroll for operators of filtration facilities in Busay - Oct. 16-30, 2009
4,500.00 15597 4,500.00 Payroll for laborer of restoration of pavement Oct 26-30
13,546.55 15598 13,546.55 Payroll for overtime pay of ESD and CSD employees from Oct. 17-29
30-Oct 31431 14,823.92 15602 14,823.92 Payroll for salary refund
12-Nov 31473 1,800.00 15635 1,800.00 Salary of Board Meeting Secretary - Nov. 3-13, 2009
3,800.00 15636 3,800.00 Payroll CSD Aides - Nov. 3-13, 2009
7,900.00 15638 7,900.00 Payroll for ESD job orders - Nov. 1-13, 2009
23,200.00 15639 23,200.00 Payroll for operators of filtration facilities in Busay - Oct. 31-Nov.13, 2009
5,600.00 15640 5,600.00 Payroll for operators of lower and upper Hayas - Oct. 31-Nov.13, 2009
4,500.00 15641 4,500.00 Payroll for laborer storeroom renovation from Nov. 9-13
27-Nov 43516 3,000.00 15673 3,000.00 Payroll for CSD job orders - Nov. 16-27, 2009
9,100.00 15675 9,100.00 Payroll for ESD job orders - Nov. 15-27, 2009
5,600.00 15676 5,600.00 Payroll for operators of lower and upper Hayas - Nov. 14-27, 2009
25,200.00 15677 25,200.00 Payroll for operators of filtration facilities in Busay - Nov. 16-27, 2009
4,500.00 15678 4,500.00 Payroll for laborer storeroom renovation from Nov. 23-27
5,748.55 15679 5,748.55 Payroll for overtime pay of ESD and CSD employees from Nov 14-26
15-Dec 43581 2,000.00 15745 2,000.00 Salary of Board Meeting Secretary - Dec. 01-15, 2009

Page 9 of 15
ANNEX D
BAYBAY WATER DISTRICT
LIST OF CASH ADVANCES RECORDED AS OUTRIGHT EXPENSES
For the period January 01, 2008 to December 31, 2009

DEBIT (CREDIT )
(Amount per Check
Date Check Number (Cash Advance) ) Voucher Number (Liquidation ) Particular
4,400.00 15746 4,400.00 Payroll CSD Aides - Dec. 01-15, 2009
10,100.00 15747 10,100.00 Payroll for ESD job orders - Dec. 01-15, 2009
32,600.00 15748 32,600.00 Payroll for operators of filtration facilities in Busay - Nov. 28-Dec. 15, 2009
7,200.00 15749 7,200.00 Payroll for operators of lower and upper Hayas - Nov. 28-Dec. 15, 2009
29-Dec 43616 203,000.00 15789 203,000.00 Payroll for 3rd Release of Cola backpay @ P7,000.00 for 29 BWD employees
29-Dec 43618 1,600.00 15782 1,600.00 Salary of Board Meeting Secretary - Dec. 16-29, 2009
3,200.00 15783 3,200.00 Payroll CSD Aides - Dec. 16-29, 2009
7,250.00 15784 7,250.00 Payroll for ESD job orders - Dec. 16-29, 2009
5,600.00 15785 5,600.00 Payroll for operators of lower and upper Hayas -Dec. 16-29, 2009
29,855.48 15787 29,855.48 Payroll for overtime pay of BWS employees
24,800.00 15788 24,800.00 Payroll for operators of filtration facilities in Busay - Dec. 16-29, 2009
GRA ND TOTAL 6,571,443.92 6,571,443.92

Page 10 of 15
ANNEX E

BAYBAY WATER DISTRICT


UNRECORDED CASH ADVANCES AND LIQUIDATION IN THE CASHIER'S CASHBOOK
For the period June 15, 2009 to December 31, 2009

Date Check Number (Amount per Check ) Voucher Number (Liquidation ) Part1cular
26-Jun-09 *002466 137,677.08 15148 48,676.29 Payroll for June 16-30, 2009 - ASD
15149 32,985.85 Payroll for June 16-30, 2009 - CSD
15149 56,014.94 Payroll for June 16-30, 2009 - ESD
29-Jun-09 *002470 290,000.00 15153 290,000.00 Payroll for Partial Release of Cola backpay @ P10,000.00 for 29 BWD employees
30-Jun-09 *002772 81,793.62 15154 3,850.00 Payroll for June 16-30, 2009 - CSD Aides
15155 5,600.00 Payroll for June 16-30, 2009 - ESD job orders
15156 25,000.00 Payroll for operators of filtration facilities in Busay - June 16-30, 2009
15157 6,000.00 Payroll for operators of lower and upper Hayas - June 16-30, 2009
15158 41,343.62 Payroll for CSD and ESD casuals - June 16-30, 2009
5-Jul-09 *002497 6,660.00 15196 4,500.00 Payroll for laborer on expansion of storekeeper office from June 29-July 03
15197 2,160.00 Payroll for laborer on repair of leakage at Brgy. Gabas from Jul. 01-03
10-Jul-09 31023 185,320.22 15214 23,920.00 Payroll for July 01-15, 2009 - ASD
15215 58,674.83 Payroll for July 01-15, 2009 - CSD
15216 35,048.42 Payroll for July 01-15, 2009 - ESD
15218 67,676.97 Payroll for July 01-15, 2009 - ESD
15-Jul-09 31035 45,312.50 15229 4,112.50 Payroll for June 16-30, 2009 - CSD Aides
15230 25,000.00 Payroll for operators of filtration facilities in Busay - June 16-30, 2009
15231 6,000.00 Payroll for operators of lower and upper Hayas - June 16-30, 2009
15232 10,200.00 Payroll for June 16-30, 2009 - ESD job orders
15-Jul-09 31038 50,932.66 15235 50,932.66 Payroll of July 01-15, 2009 - CSD and ESD Casuals
28-Jul-09 31089 152,886.71 15269 56,163.41 Payroll for July 16-31, 2009 - ASD
15270 34,693.34 Payroll for July 16-31, 2009 - CSD
15271 62,029.96 Payroll for July 16-31, 2009 - ESD
29-Jul-09 31104 52,787.50 15286 4,287.50 Payroll for July 16-31, 2009 - CSD Aides
15287 4,700.00 Payroll for laborer storeroom renovation from July 27-July 31
15288 6,400.00 Payroll for operators of lower and upper Hayas - July 16-31
15289 10,800.00 Payroll for July 16-31, 2009 - ESD job orders
15290 26,600.00 Payroll for operators of filtration facilities in Busay - July 16-31, 2009
31-Jul-09 31111 42,219.24 15291 42,219.24 Payroll of July 16-31, 2009 - CSD and ESD Casuals
6-Aug-09 31132 290,000.00 15306 290,000.00 Payroll for 2nd Partial Release of Cola backpay @ P10,000.00 for 29 BWD employees
12-Aug-09 31154 165,348.10 15324 58,787.26 Payroll for August 01-15, 2009 - ASD

Page 11 of 15
ANNEX E

BAYBAY WATER DISTRICT


UNRECORDED CASH ADVANCES AND LIQUIDATION IN THE CASHIER'S CASHBOOK
For the period June 15, 2009 to December 31, 2009

Date Check Number (Amount per Check ) Voucher Number (Liquidation ) Part1cular
15325 43,661.83 Payroll for August 01-15, 2009 - CSD
15326 62,899.01 Payroll for August 01-15, 2009 - ESD
13-Aug-09 31157 107,045.82 15329 1,800.00 Salary of Board Meeting Secretary - Aug. 3-14, 2009
15330 3,850.00 Payroll CSD Aides - Aug. 3-14, 2009
15331 60,945.82 Payroll CSD and ESD Casuals - Aug. 1-14, 2009
15332 5,600.00 Payroll for operators of lower and upper Hayas - Aug. 1-14, 2009
15333 23,200.00 Payroll for operators of filtration facilities in Busay - Aug. 1-14, 2009
15334 5,400.00 Payroll for ESD job orders - Aug. 3-14, 2009
15335 6,250.00 Payroll for laborer storeroom renovation from August 8 - 14
25-Aug-09 31187 153,884.28 15356 56,847.94 Payroll for August 16-31, 2009 - ASD
15357 34,781.15 Payroll for August 16-31, 2009 - CSD
15358 62,255.19 Payroll for August 16-31, 2009 - ESD
28-Aug-09 31202 7,000.00 15369 7,000.00 Payroll for Security Guards - Aug. 16-31, 2009
28-Aug-09 31202 90,884.08 15370 1,800.00 Salary of Board Meeting Secretary - Aug. 17-28, 2009
15371 3,150.00 Payroll CSD Aides - Aug. 17-28, 2009
15372 44,184.08 Payroll CSD and ESD Casuals - Aug. 17-28, 2009
15373 5,600.00 Payroll for operators of lower and upper Hayas - Aug. 15-28, 2009
15374 23,200.00 Payroll for operators of filtration facilities in Busay - Aug. 15-28, 2009
15375 6,400.00 Payroll for ESD job orders - Aug. 16-28, 2009
15376 6,550.00 Payroll for laborer storekeeper office carpentry and weldering works Aug. 21-28
28-Aug-09 31211 6,102.51 15388 6,102.51 Payroll for overtime pay of ESD and CSD employees from Aug. 15-30
4-Sep-09 31231 14,168.60 15398 9,168.60 Payroll for overtime pay from Aug. 02-31
15399 5,000.00 Payroll for laborer storekeeper office carpentry and repair of concrete pavement during leak repair
15-Sep-09 31252 174,679.92 15414 61,917.86 Payroll for Sept. 1-15, 2009 - ASD
15415 37,692.06 Payroll for Sept. 1-15, 2009 - CSD
15416 75,070.00 Payroll for Sept. 1-15, 2009 - ESD
15-Sep-09 31261 120,652.24 15423 2,000.00 Salary of Board Meeting Secretary - Sept. 1-15, 2009
15424 3,850.00 Payroll CSD Aides - Sept. 1-15, 2009
15425 6,400.00 Payroll for ESD job orders - Sept. 1-15, 2009
15426 29,800.00 Payroll for operators of filtration facilities in Busay - Aug. 28-Sept 15, 2009
15427 7,200.00 Payroll for operators of lower and upper Hayas - Aug. 28-Sept 15, 2009

Page 12 of 15
ANNEX E

BAYBAY WATER DISTRICT


UNRECORDED CASH ADVANCES AND LIQUIDATION IN THE CASHIER'S CASHBOOK
For the period June 15, 2009 to December 31, 2009

Date Check Number (Amount per Check ) Voucher Number (Liquidation ) Part1cular
15428 71,402.24 Payroll CSD and ESD Casuals - Aug. 28-Sept 15, 2009
25-Sep-09 31294 159,342.74 15453 58,264.94 Payroll for Sept. 16-30, 2009 - ASD
15454 37,692.03 Payroll for Sept. 16-30, 2009 - CSD
15455 63,385.77 Payroll for Sept. 16-30, 2009 - ESD
30-Sep-09 31314 81,847.45 15473 2,000.00 Salary of Board Meeting Secretary - Sept. 16-30, 2009
15474 3,500.00 Payroll CSD Aides - Sept. 16-30, 2009
15475 38,747.45 Payroll CSD and ESD Casuals - Sept. 16-30, 2009
15476 6,000.00 Payroll for operators of lower and upper Hayas - Sept. 16-30, 2009
15477 25,000.00 Payroll for operators of filtration facilities in Busay - Sept. 16-30, 2009
15478 6,600.00 Payroll for ESD job orders - Sept. 16-30, 2009
30-Sep-09 31315 26,162.73 15479 26,162.73 Payroll for overtime pay of BWS employees from Sept 05-27, 2009
30-Sep-09 31317 10,216.94 15482 10,216.94 Payroll for casual (correction)
9-Oct-09 31357 47,454.50 15529 47,454.50 Payroll for 13th month pay
13-Oct-09 31364 170,629.82 15536 57,027.31 Payroll for Oct 01-15, 2009 - ASD
15537 45,109.07 Payroll for Oct 01-15, 2009 - CSD
15538 68,493.44 Payroll for Oct 01-15, 2009 - ESD
14-Oct-09 31375 210,748.80 15545 210,748.80 Payroll for 13th month pay (regular and casual)
15-Oct-09 31383 40,150.00 15548 9,350.00 Payroll for ESD job orders - Oct. 01-15, 2009
15549 24,800.00 Payroll for operators of filtration facilities in Busay - Oct. 01-15, 2009
15550 6,000.00 Payroll for operators of lower and upper Hayas - Oct. 01-15, 2009
15-Oct-09 31384 64,434.05 15555 64,434.05 Payroll CSD and ESD Casuals - Oct. 01-15, 2009
27-Oct-09 31405 160,267.25 15573 57,027.29 Payroll for Oct. 16-31, 2009 - ASD
15574 37,437.35 Payroll for Oct. 16-31, 2009 - CSD
15575 65,802.61 Payroll for Oct. 16-31, 2009 - ESD
30-Oct-09 31428 109,702.08 15593 4,100.00 Payroll CSD Aides -Oct. 16-30, 2009
15594 8,750.00 Payroll for ESD job orders - Oct. 16-31, 2009
15595 6,000.00 Payroll for operators of lower and upper Hayas - Oct. 16-30, 2009
15596 24,800.00 Payroll for operators of filtration facilities in Busay - Oct. 16-30, 2009
15597 4,500.00 Payroll for laborer of restoration of pavement Oct 26-30
15598 13,546.55 Payroll for overtime pay of ESD and CSD employees from Oct. 17-29
15599 48,005.53 Payroll CSD and ESD Casuals - Oct. 16-30, 2009

Page 13 of 15
ANNEX E

BAYBAY WATER DISTRICT


UNRECORDED CASH ADVANCES AND LIQUIDATION IN THE CASHIER'S CASHBOOK
For the period June 15, 2009 to December 31, 2009

Date Check Number (Amount per Check ) Voucher Number (Liquidation ) Part1cular
30-Oct-09 31431 14,823.92 15602 14,823.92 Payroll for salary refund
11-Nov-09 31469 173,828.00 15630 58,968.24 Payroll for Nov. 1-15, 2009 - ASD
15631 45,882.27 Payroll for Nov. 1-15, 2009 - CSD
15632 68,977.49 Payroll for Nov. 1-15, 2009 - ESD
12-Nov-09 31473 104,701.87 15635 1,800.00 Salary of Board Meeting Secretary - Nov. 3-13, 2009
15636 3,800.00 Payroll CSD Aides - Nov. 3-13, 2009
15637 57,901.87 Payroll CSD and ESD Casuals - Nov. 1-13, 2009
15638 7,900.00 Payroll for ESD job orders - Nov. 1-13, 2009
15639 23,200.00 Payroll for operators of filtration facilities in Busay - Oct. 31-Nov.13, 2009
15640 5,600.00 Payroll for operators of lower and upper Hayas - Oct. 31-Nov.13, 2009
15641 4,500.00 Payroll for laborer storeroom renovation from Nov. 9-13
24-Sep-09 31494 167,245.20 15652 58,968.19 Payroll for Nov. 16-30, 2009 - ASD
15653 39,299.64 Payroll for Nov. 16-30, 2009 - CSD
15654 68,977.37 Payroll for Nov. 16-30, 2009 - ESD
27-Nov-09 43516 99,270.11 15673 3,000.00 Payroll for CSD job orders - Nov. 16-27, 2009
15674 46,121.56 Payroll CSD and ESD Casuals - Nov. 14-27, 2009
15675 9,100.00 Payroll for ESD job orders - Nov. 15-27, 2009
15676 5,600.00 Payroll for operators of lower and upper Hayas - Nov. 14-27, 2009
15677 25,200.00 Payroll for operators of filtration facilities in Busay - Nov. 16-27, 2009
15678 4,500.00 Payroll for laborer storeroom renovation from Nov. 23-27
15679 5,748.55 Payroll for overtime pay of ESD and CSD employees from Nov 14-26
8-Dec-09 43572 157,567.15 15736 56,154.90 Payroll for Dec, 01-15, 2009 - ASD
15737 36,339.63 Payroll for Dec, 01-15, 2009 - CSD
15738 65,072.62 Payroll for Dec, 01-15, 2009 - ESD
15-Dec-09 43581 56,300.00 15745 2,000.00 Salary of Board Meeting Secretary - Dec. 01-15, 2009
15746 4,400.00 Payroll CSD Aides - Dec. 01-15, 2009
15747 10,100.00 Payroll for ESD job orders - Dec. 01-15, 2009
15748 32,600.00 Payroll for operators of filtration facilities in Busay - Nov. 28-Dec. 15, 2009
15749 7,200.00 Payroll for operators of lower and upper Hayas - Nov. 28-Dec. 15, 2009
15-Dec-09 43584 65,513.99 15752 65,513.99 Payroll CSD and ESD Casuals - Dec. 01-15
23-Dec-09 43605 156,016.74 15767 55,725.36 Payroll for Dec, 16-31, 2009 - ASD

Page 14 of 15
ANNEX E

BAYBAY WATER DISTRICT


UNRECORDED CASH ADVANCES AND LIQUIDATION IN THE CASHIER'S CASHBOOK
For the period June 15, 2009 to December 31, 2009

Date Check Number (Amount per Check ) Voucher Number (Liquidation ) Part1cular
15768 36,339.60 Payroll for Dec, 16-31, 2009 - CSD
15769 63,951.78 Payroll for Dec, 16-31, 2009 - ESD
29-Dec-09 43616 203,000.00 15789 203,000.00 Payroll for 3rd Release of Cola backpay @ P7,000.00 for 29 BWD employees
29-Dec-09 43618 114,548.13 15782 1,600.00 Salary of Board Meeting Secretary - Dec. 16-29, 2009
15783 3,200.00 Payroll CSD Aides - Dec. 16-29, 2009
15784 7,250.00 Payroll for ESD job orders - Dec. 16-29, 2009
15785 5,600.00 Payroll for operators of lower and upper Hayas -Dec. 16-29, 2009
15786 42,242.65 Payroll CSD and ESD Casuals - Dec. 16-29, 2009
15787 29,855.48 Payroll for overtime pay of BWS employees
15788 24,800.00 Payroll for operators of filtration facilities in Busay - Dec. 16-29, 2009
GRAND TOTAL 4,569,126.55 4,569,126.55

Page 15 of 15