DEPARTMENT OF JUSTICE

Notes to Financial Statements

For the Year Ended December 31, 2022

1. General Information/Agency Profile

The financial statements (FS) of the Department of Justice (DOJ) were authorized
for issue on February 14, 2023 as shown in the Statement of Management
Responsibility for Financial Statements signed by Secretary Jesus Crispin C.
Remulla, and Undersecretary Brigido J. Dulay.

The DOJ was recognized in a decree issued by then President Emilio Aguinaldo on
April 17, 1897. Since then, it had undergone marked changes mostly in its
organizational structure, jurisdiction and supervision. The latest is Executive Order
(EO) No. 292, otherwise known as the Administrative Code of 1987.

The DOJ is mandated to uphold the rule of law by serving as the principal law agency
of the government. Its mission is to establish and maintain a just and orderly society
through an effective, speedy and compassionate administration of justice. The
department’s services are divided in three clusters: law enforcement, corrections and
legal services.

There are nine agencies that carry out this mandate and through which the programs
and services of the Department are delivered to the people, to wit:

1. NBI - National Bureau of Investigation

2. PAO - Public Attorney’s Office
3. BI - Bureau of Immigration
4. PPA - Parole and Probation Administration
5. OGCC - Office of the Government Corporate Counsel
6. BUCOR - Bureau of Correction
7. OSG - Office of the Solicitor General
8. LRA - Land Registration Authority
9. PCGG – Presidential Commission on Good Government

The Agency’s registered office is located in Padre Faura Street, Ermita, Manila.

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

The financial statements have been prepared in accordance with and comply with the
International Public Sector Accounting Standards (IPSAS) adopted thru Commission
on Audit per COA Resolution No. 2021-01 dated January 9, 2021.

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 The financial statements have been prepared on the basis of historical cost, unless
stated otherwise. The Statement of Cash Flows (SCF) is prepared using the direct
method.

3. Summary of Significant Accounting Policies

3.1 Basis of accounting

The financial statements are prepared on an accrual basis in accordance with

the IPSAS.

3.2 Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and cash in bank and
Treasury Agency Deposit Account.

3.3 Inventories

Inventory is measured at cost upon initial recognition. To the extent that

inventory was received through non-exchange transactions (for no cost or for
nominal cost), the cost of the inventory is its fair value at the date of acquisition.

After initial recognition, the costs of inventory of office supplies and other
inventory items purchased in 2022 are computed using the Weighted Average
Method.

Inventories are recognized as an expense when deployed for utilization or

consumption in the ordinary course of operations of the Department.

3.4 Property, Plant and Equipment

3.4.1 Recognition

An item is recognized as property, plant and equipment (PPE) if it meets

the characteristics and recognition criteria as a PPE.

The characteristics of PPE are as follows:

 tangible items;
 are held for use in the production or supply of goods or services, for
rental to others, or for administrative purposes; and
 are expected to be used during more than one reporting period.

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 An item of PPE is recognized as an asset if:

 it is probable that future economic benefits or service potential

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

3.4.2 Measurement at Recognition

An item recognized as PPE is measured at cost.

A PPE acquired through non-exchange transaction is measured at its fair

value as at the date of acquisition.

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

Cost includes the following:

 Its purchase price, including import duties and non-refundable

purchase taxes, after deducting trade discounts and rebates;
 Expenditure that is directly attributable to the acquisition of the
items; and
 Initial estimate of the costs of dismantling and removing the item
and restoring the site on which it is located, the obligation for which
an entity incurs either when the item is acquired, or as a consequence
of having used the item during a particular period for purposes other
than to produce inventories during that period.

3.4.3 Measurement after Recognition

After recognition, all PPE are stated at cost less accumulated depreciation
and impairment losses.

When significant parts of PPEs are required to be replaced at intervals,

the Department recognizes such parts as individual assets with specific
useful lives and depreciates them accordingly. Likewise, when a major
repair/replacement is done, its cost is recognized in the carrying amount
of the plant and equipment as replacement if the recognition criteria are
satisfied. All other repair and maintenance costs are recognized as
expense in surplus or deficit as incurred.

3.4.4 Depreciation

Each part of an item of PPE with a cost that is significant in relation to

the total cost of the item is depreciated separately.

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 The depreciation charge for each period is recognized as expense unless
it is included in the cost of another asset.

3.4.5 Initial Recognition of Depreciation

Depreciation of an asset begins when it is available for use such as when

it is in the location and condition necessary for it to be capable of
operating in the manner intended by management.

For simplicity and to avoid proportionate computation, the depreciation

is for one month if the PPE is available for use on or before the 15th of
the month. However, if the PPE is available for use after the 15th of the
month, depreciation is for the succeeding month.

3.4.6 Depreciation Method

The straight line method of depreciation shall be adopted unless another

method is more appropriate for agency operation.

3.4.7 Estimated Useful Life

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

The department uses residual value equivalent to at least five percent of

the cost of the PPE.

3.4.8 Impairment

An asset’s carrying amount is written down to its recoverable amount, or

recoverable service amount, if the asset’s carrying amount is greater than
its estimated recoverable service amount.

The Department derecognizes items of PPE and/or any significant part

of an asset upon disposal or when no future economic benefits or service
potential is expected from its continuing use. Any gain or loss arising on
de-recognition of the asset (calculated as the difference between the net
disposal proceeds and the carrying amount of the asset) is included in the
surplus or deficit when the asset is derecognized.

3.5 Changes in accounting policies and estimates

The DOJ recognizes the effects of changes in accounting policy

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

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 The Department recognizes the effects of changes in accounting estimates
prospectively by including in surplus or deficit. It corrects material prior period
errors retrospectively in the first set of FS authorized for issue after their
discovery by:

 Restating comparative amounts of prior period(s) presented in which the

error occurred; or
 If the error occurred before the earliest prior period presented, restating the
opening balances of assets, liabilities and net assets/equity for the earliest
prior period presented.

3.6 Revenues from non-exchange transactions

3.6.1 Recognition and Measurement of Assets from Non-Exchange

Transactions

An inflow of resources from a non-exchange transaction, other than

services in-kind, that meets the definition of an asset are recognized as
an asset if the following criteria are met:

 It is probable that the future economic benefits or service potential

associated with the asset will flow to the entity; and
 The fair value of the asset can be measured reliably.

An asset acquired through a non-exchange transaction is initially

measured at its fair value as at the date of acquisition.

3.6.2 Recognition Revenue from Non-Exchange Transactions

An inflow of resources from a non-exchange transaction recognized as

an asset is recognized as revenue, except to the extent that a liability is
also recognized in respect of the same inflow.

As the Department satisfies a present obligation recognized as a liability

in respect of an inflow of resources from a non-exchange transaction
recognized as an asset, it reduces the carrying amount of the liability
recognized and recognized an amount of revenue equal to that reduction.

3.6.3 Measurement of Revenue from Non-Exchange Transactions

Revenue from non-exchange transactions is measured at the amount of

the increase in net assets recognized by the entity, unless a corresponding
liability is recognized.

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3.6.4 Measurement of Liabilities on Initial Recognition from Non-Exchange
Transactions

The amount recognized as a liability in a non-exchange transaction is the

best estimate of the amount required to settle the present obligation at the
reporting date.

3.6.5 Fees and fines not related to taxes

The Department recognizes revenues from fees and fines, except those
related to taxes, when earned and the asset recognition criteria are met.
Deferred income is recognized instead of revenue if there is a related
condition attached that would give rise to a liability to repay the amount.

Other non-exchange revenues are recognized when it is probable that the

future economic benefits or service potential associated with the asset
will flow to the entity and the fair value of the asset can be measured
reliably.

3.6.6 Gifts and Donations

The Department recognizes assets and revenue from gifts and donations
when it is probable that the future economic benefits or service potential
will flow to the entity and the fair value of the assets can be measured
reliably.

Goods in-kind are recognized as assets when the goods are received, or
there is a binding arrangement to receive the goods. If goods in-kind are
received without conditions attached, revenue is recognized
immediately. If conditions are attached, a liability is recognized, which
is reduced and revenue recognized as the conditions are satisfied.

On initial recognition, gifts and donations including goods in-kind are

measured at their fair value as at the date of acquisition, which were
ascertained by reference to an active market, or by appraisal. An
appraisal of the value of an asset is normally undertaken by a member of
the valuation profession who holds a recognized and relevant
professional qualification. For many assets, the fair value is ascertained
by reference to quoted prices in an active and liquid market.

3.6.7 Transfers

The Department recognizes as asset in respect of transfers when the

transferred resources meet the definition of an asset and satisfy the
criteria for recognition as an asset, except those arising from services in-
kind.

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 3.6.8 Transfers from other government entities

Revenues from non-exchange transactions with other government

entities and the related assets are measured at fair value and recognized
on obtaining control of the asset (cash, goods, services and property) if
the transfer is free from conditions and it is probable that the economic
benefits or service potential related to the asset will flow to the
Department and can be measured reliably.

3.7 Budget information

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

government website.

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

3.8 Related Parties

Members of key management are regarded as related parties and comprise the
members of the Planning and Management Committee of the DOJ such as the
Secretary, the members of the governing body, and the members of the senior
management group. The governing body consists of five Undersecretaries
appointed by the Office of the President. The senior management group
consists of six Assistant Secretaries.

3.9 Employee benefits

The employees of the DOJ are members of the GSIS, which provides life and
retirement insurance coverage.

The Department recognizes the undiscounted amount of short-term employee

benefits, like salaries, wages, bonuses, allowance, etc., as expense, and as
liability after deducting the amount paid.
The Department recognizes expenses for accumulating compensated absences
when these are paid (commuted or paid as terminal leave benefits). Unused
entitlements that accumulated at the reporting date are not recognized as
expense. Non-accumulating compensated absences, like special privileges, are
not recognized.

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 3.10 Measurement Uncertainty

The preparation of the FS in conformity with IPSAS requires management to

make estimates and assumptions that affect the reporting amounts of assets and
liabilities, and disclosure of contingent assets and liabilities, at the date of the
FS and the reported amounts of revenues and expenses during the period.

Estimates are based on the best information available at the time of preparation
of the FS and are reviewed annually to reflect new information as it becomes
available. Measurement uncertainty exists in these FS. Actual results could
differ from these estimates.

4. Changes in Accounting Policies

The DOJ adopted the IPSAS beginning January 1, 2014.

In CY 2022, DOJ implemented the new capitalization threshold of Property, Plant

and Equipment from ₱15,000.00 to ₱50,000.00 pursuant to COA Circular No. 2022-
004 dated May 31, 2022. A total amount of ₱78,714,476.23 was reclassified in the
books of accounts representing PPEs below the new capitalization threshold.

5. Prior Period Adjustments

Fundamental errors of prior years are corrected by using the accumulated

surplus/(deficit) account. Errors affecting current year’s operation are charged to the
current year’s account.

The DOJ has determined that prior years’ errors were committed, together with
various unrecorded expenses and disbursements brought by erroneous entries made
during the year; delay on payments; delay on the receipt of supporting documents.
The effects of the aforementioned accounting errors in the balances of the 2021 assets
and liabilities are presented below:

5.1 Restatement of the 2021 balances of Assets, Liabilities, Income and Expenses

(in Philippine Peso)

Account Effects of Errors 2021 Restated
2021 Balances
(Over)/Under Balance
Cash on Hand 4,174,536.32 49,761.43 4,224,297.75
Cash in Bank-LCCA 1,974,258.27 0 1,974,258.27
Cash-
Treasury/Agency
Deposit, Regular 0 0 0

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 (in Philippine Peso)
Account Effects of Errors 2021 Restated
2021 Balances
(Over)/Under Balance
Cash-
Treasury/Agency
Deposit, Trust 710,993,166.44 13,851,189.57 724,844,356.01
Cash and Cash
Equivalents 717,141,961.03 13,900,951.00 731,042,912.03
Due from NGAs 454,766,013.42 0 454,766,013.42
Due from GOCCs 281,287.69 0 281,287.69
Due from LGUs 368,593.80 0 368,593.80
Receivables-
Disallowance /
Charges 169,574.24 0 169,574.24
Due from Officers and
Employees 2,797,187.81 0 2,797,187.81
Other Receivables 1,737,612.41 32,803,259.15 34,540,871.56
Receivables 460,120,269.37 32,803,259.15 492,923,528.52
Office Supplies
Inventory 3,660,077.57 0 3,660,077.57
Accountable Forms,
Plates, and Stickers
Inventory 5,255,419.69 0 5,255,419.69
OSMI 4,576,718.92 0 4,576,718.92
Semi-Expendable
Machinery 741,226.80 0 741,226.80
Semi-Expendable
Office Equipment 27,025.00 0 27,025.00
Semi-Expendable-
ICTE 11,756,287.69 0 11,756,287.69
Semi-Expendable
Communications
Equipment 71,393.92 0 71,393.92
Semi-Expendable
Furniture and Fixtures 22,029,334.41 0 22,029,334.41
Inventories 48,117,484.00 0 48,117,484.00
Advances for
Operating Expenses 26,428.84 0 26,428.84
Advances to SDO 377,354,728.29 0 377,354,728.29
Advances to Officers
and Employees 20,600.00 0 20,600.00
Advances to
Contractors 6,139,179.89 0 6,139,179.89
Prepaid Rent 1,092,000.00 0 1,092,000.00
Guaranty Deposits 56,000.00 0 56,000.00
Other Current Assets 384,688,937.02 0 384,688,937.02
Land 3,074,877.50 0 3,074,877.50

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 (in Philippine Peso)
Account Effects of Errors 2021 Restated
2021 Balances
(Over)/Under Balance
Buildings and Other
Structures 203,579,628.89 0 203,579,628.89
Accumulated
Depreciation-BOS (72,931,168.10) 0 (72,931,168.10)
Office Equipment 108,461,430.62 (4,712,456.37) 103,748,974.25
Accumulated
Depreciation-Office
Equipment (91,474,320.26) 0 (91,474,320.26)
Information and
Communication
Technology 696,672,805.37 (70,097,798.92) 626,575,006.45
Accumulated
Depreciation - ICTE (410,863,860.23) 0 (410,863,860.23)
Communication
Equipment 23,693,012.92 (2,069,032.31) 21,623,980.61
Accumulated
Depreciation-
Communication
Equipment (18,536,906.48) 0 (18,536,906.48)
Military, Police and
Security Equipment 13,389,406.50 0 13,389,406.50
Accumulated
Depreciation -
Military, Police and
Security Equipment (5,783,891.82) 0 (5,783,891.82)
Medical Equipment 766,654.00 (25,871.95) 740,782.05
Accumulated
Depreciation- Medical
Equipment (694,032.05) 0 (694,032.05)
Other Equipment 15,777,088.49 (238,025.58) 15,539,062.91
Accumulated
Depreciation- OME (11,265,821.01) 0 (11,265,821.01)
Motor Vehicles 212,440,653.40 (328,144.97) 212,112,508.43
Accumulated
Depreciation-Motor
Vehicles (157,640,593.38) 0 (157,640,593.38)
Furniture & Fixtures 13,153,045.21 (1,054,385.92) 12,098,659.29
Accumulated
Depreciation-
Furniture & Fixtures (10,492,511.56) 0 (10,492,511.56)
Books 1,484,451.74 (109,395.94) 1,375,055.80
Accumulated
Depreciation- Books (1,327,402.95) 0 (1,327,402.95)
CIP-Buildings and
Structures 94,533,999.92 0 94,533,999.92

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 (in Philippine Peso)
Account Effects of Errors 2021 Restated
2021 Balances
(Over)/Under Balance
Other Property, Plant
and Equipment 3,097,948.09 0 3,097,948.09
Accumulated
Depreciation- Other
PPE (14,659.35) 0 (14,659.35)
Property, Plant and
Equipment 609,099,835.46 (78,635,111.96) 530,464,723.50
Computer Software 91,781,154.90 0 91,781,154.90
Accumulated
Depreciation-
Computer Software (21,990,054.57) 0 (21,990,054.57)
Intangible Assets 69,791,100.33 0 69,791,100.33
Other Assets 515,199,636.94 0 515,199,636.94
Other Non-Current
Assets 515,199,636.94 0 515,199,636.94
Accounts Payable 14,063,673.12 0 14,063,673.12
Due to Officers and
Employees 59,513,930.76 0 59,513,930.76
Financial Liabilities 73,577,603.88 0 73,577,603.88
Due to BIR 39,338,513.52 0 39,338,513.52
Due to GSIS 22,253,294.73 0 22,253,294.73
Due to Pag-IBIG 4,559,696.12 0 4,559,696.12
Due to PhilHealth 3,196,790.94 0 3,196,790.94
Due to NGAs 352,572.90 16,954,305.71 17,306,878.61
Due to GOCCs 0 5,000,000.00 5,000,000.00
Inter-Agency
Payables 69,700,868.21 0 91,655,173.92
Trust Liabilities 4,213,285.75 0 4,213,285.75
Guaranty/Security
Deposits Payable 10,201,173.86 0 10,201,173.86
Customers’ Deposits
Payable 1,923,448.67 0 1,923,448.67
Trust Liabilities 16,337,908.28 0 16,337,908.28
Other Deferred Credits 4,005.86 0 4,005.86
Deferred
Credits/Unearned
Income 4,005.86 0 4,005.86
Other Payables 827,327,930.14 791,106,640.73 1,618,434,570.87
Accumulated
Surplus/(Deficit) 1,817,212,597.78 766,358,426.29 1,050,854,171.49
Legal Fees 7,051,974.74 7,072,210.09 14,124,184.83
Other Service Income 27,076,966.02 1,017,435.00 28,094,401.02
Gains on Sale of
Unserviceable
Properties 219,444.16 0 219,444.16

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 (in Philippine Peso)
Account Effects of Errors 2021 Restated
2021 Balances
(Over)/Under Balance
Service and Business
Income 34,348,384.92 8,089,645.09 42,218,585.85
Other Non-
Operating Income 883,417.84 0 883,417.84
Salaries and Wages 4,823,222,550.37 74,843,452.22 4,898,066,002.59
Other Compensation 1,743,434,280.42 7,246,019.22 1,750,680,299.64
Personnel Benefit
Contributions 266,475,409.58 6,804,859.72 273,280,269.30
Other Personnel
Benefits 1,726,643,129.76 172,500.00 1,726,815,629.76
Personnel Services 8,559,775,370.13 89,066,831.16 8,648,842,201.29
Travelling Expenses 3,084,878.81 3,987,017.31 7,071,896.12
Training and
Scholarship Expenses 6,467,795.09 0 6,467,795.09
Supplies and Materials
Expenses 45,083,871.73 82,976,102.95 128,059,974.68
Utility Expenses 22,184,417.67 2,190,602.54 24,375,020.21
Communication
Expenses 30,456,883.86 16,163,897.50 46,620,781.36
Confidential,
Intelligence
Extraordinary
Expenses 111,660,013.90 221,350,894.64 333,010,908.54
Extraordinary and
Misc. Expenses 6,661,048.39 0 6,661,048.39
Professional Services 135,628,810.43 2,368,028.88 137,996,839.31
General Services 26,917,062.32 3,806,985.51 30,724,047.83
Repairs and
Maintenance 2,050,135.37 67,596.03 2,117,731.40
Taxes, Insurance
Premiums and Other
Fees 2,419,774.20 53,085.85 2,472,860.05
Other MOE 61,130,110.06 3,463,836.78 64,593,946.84
Maintenance and
Other Operating
Expenses 453,744,801.83 336,428,047.99 790,172,849.82
Depreciation-BOS 5,463,258.92 0 5,463,258.92
Depreciation-
Machinery and
Equipment 82,970,362.06 826,138.76 83,796,500.82
Depreciation-
Transportation
Equipment 12,565,126.73 0 12,565,126.73
Depreciation-
Furniture, Fixtures and
Books 390,018.69 0 390,018.69

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 (in Philippine Peso)
Account Effects of Errors 2021 Restated
2021 Balances
(Over)/Under Balance
Depreciation - Other
Property, Plant and
Equipment 12,024.63 0 12,024.63
Amortization -
Intangible Assets 2,602,255.33 233,984.52 2,836,239.85
Non-Cash Expenses 104,003,046.36 1,060,123.28 98,539,787.44
Gains/(Losses) (147,377.03) 0 (147,377.03)
Net Financial
Assistance/Subsidy 9,495,626,510.28 (26,342,162.72) 9,469,284,347.53

5.2 The adjustments in the balance of CY 2021 was due to the unrecorded income
and expenses that was recorded in CY 2022.

6. Cash and Cash Equivalents

Account 2022 2021 As Restated

Cash on Hand ₱ 1,661,448.83 ₱ 4,224,297.75
Cash in Bank - Local
Currency, Current
Account 2,270,899.45 1,974,258.27
Cash - Treasury/Agency
Cash Accounts, Trust 770,519,730.67 724,844,356.01
Total ₱ 774,452,078.95 ₱ 731,042,912.03

6.1 Cash on Hand consists of:

Account 2022 2021 As Restated

Cash Collecting Officer ₱ 1,313,259.60 ₱ 3,796,368.29
Petty Cash Fund 348,189.23 427,929.46
Total ₱ 1,661,448.83 ₱ 4,224,297.75

6.1.1 Cash Collecting Officer

The balance of this account comprises the following:

Particulars GF 101 FUND 152 TOTAL

Regular CO ₱ 25,975.00 0 ₱ 25,975.00
VCF 40,427.10 0 40,427.10
Filing Fees 0 0 0
DC 60 (NG) 1,246,857.50 0 1,246,857.5
Legal Fees (RA
9279) 0 0 0
Total ₱ 1,313,259.60 0 ₱ 1,313,259.60

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6.1.2 Petty Cash Fund

The amount pertains to petty cash advances granted to the following

accountable officers:

No. Petty Cash Custodian Office/Unit Amount

1 Cordova, Leandra
Carzon 48,071.43
2 Consunji, Corazon NPS-DOJ Manila 5,000.00
3 Mendoza, Elsa Asuncion Board of Claims 50,000.00
4 Peñalosa, George Administrative
Service (AS) DOJ
Manila 60,000.00
5 Roa, Rosemarie B. AS (DOJ Manila) 20,000.00
6 Malanog, Ruby Teleron IACAT - Regional
Anti Trafficking Task
Force (RATTF) 15,000.00
7 Alipao, Tom Jeceff - IACAT - Regional
Anti Trafficking Task
Force (RATTF) 15,000.00
8 Arica-Adolfo, Geraldine IACAT - Regional
S. Anti Trafficking Task
Force (RATTF) 15,000.00
9 Cabredo, Angelico IACAT - Regional
Nayve Anti Trafficking Task
Force (RATTF) 15,000.00
10 Casiño, Maria Theresa IACAT - Regional
Calibugan Anti Trafficking Task
Force (RATTF) 15,000.00
11 Enaje, Albert IACAT - Regional
Anti Trafficking Task
Force (RATTF) 30,000.00
12 Fernandez, Franco IACAT - Regional
Mariño Anti Trafficking Task
Force (RATTF) 15,000.00
13 Manug-Daquipil, Mary IACAT- Mactan Cebu
Francis Aguilan International Airport
Task Force 15,000.00
14 Rosas, Luz Lavadia IACAT - Regional
Anti Trafficking Task
Force (RATTF) 15,000.00
15 Tamayo, Ma. Yvette M. IACAT- Secretariat
Office 117.80

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 No. Petty Cash Custodian Office/Unit Amount
Tangaro, Alejo Delos IACAT - Regional
Santos Anti Trafficking Task
Force (RATTF) 15,000.00
Total ₱348,189.23

6.2 Cash in Bank – Local Currency, Current Account

The balance is composed of the following accounts maintained at the LBP –

Taft Avenue Branch:

Account 2021 As
No. Account No. 2022
Name Restated
1 0592-1022-42 DOJ VCF
DOJ ATM
2 0592-1060-51 Payroll
Account ₱1,231,686.57 ₱933,954.89
Bids and
3 0592-1060-86 Awards
Committee 734,876.79 735,967.29
Pension
4 0592-1066-80
Benefit 304,336.09 304,336.09
Total ₱2,270,899.45 ₱1,974,258.27

6.3 Cash - Treasury/Agency Cash Accounts

Account 2022 2021 As Restated

Cash – Treasury/Agency
Deposit, Trust 770,519,730.67 724,844,356.01
Total ₱ 770,519,730.67 ₱724,844,356.01

6.3.1 Cash - Treasury/Agency Deposit, Trust

The account represents remittance of trust receipts to the National

Treasury which will be released to the agency by the DBM upon request.

2021 As
Particulars 2022
Restated
President's Social Fund for
Yolanda ₱ 155,000.00 ₱ 155,000.00
Aman Future 8,701,473.57 8,701,473.57
Katarungan Village 37,468,587.90 37,468,587.90
GSIS 213,726.14 213,726.14
HDMF 80,749.27 80,749.27

25
 2021 As
Particulars 2022
Restated
INSULAR 402,916.37 402,916.37
NHMFC 132,778.23 132,635.88
VCF 175,565,524.95 130,071,885.09
IACAT with PAGCOR 5,283,453.06 5,283,453.06
IACAT with The Asia
Foundation 247,533.93 247,533.93
UNFPA for DOJ-GAD
Program 287,918.80 287,918.80
BAC 258,096.15 258,096.15
VCF 533,796,069.78 533,614,477.33
Refund from Meralco 34,465.11 34,465.11
DILG - -
Commission on Election 80,227.25 80,227.25
Performance Security- BTr 315,054.35 315,054.35
IATF- Federalism and Cost
Reform 2,456,000.00 2,456,000.00
Interest Income 40,155.81 40,155.81
PAGCOR Grant to DOJ-
Office of the Cybercrime 5,000,000.00 5,000,000.00
Total ₱770,519,730.67 ₱724,844,356.01

The account includes fund transferred from DILG under a MOA dated
August 20, 2019 to implement the activities of the IATFF and from
COMELEC intended for the honoraria of pool of stenographers from
DOJ during the May 13, 2019 national and local elections.

7. Receivables

The receivable account consists of the following:

Account 2022 2021 As Restated

Inter-Agency Receivables ₱ 420,945,496.24 ₱ 455,415,894.91
Other Receivables 4,136,808.33 37,507,633.61
Total ₱425,082,304.57 ₱ 492,923,528.52

7.1 Inter-Agency Receivables

Account 2022 2021 As Restated

Due from NGAs ₱ 420,295,614.75 ₱ 454,766,013.42
Due from GOCCs 281,287.69 281,287.69
Due from LGUs 368,593.8 368,593.80
Total ₱ 420,945,496.24 ₱ 455,415,894.91

26
Aging of Inter-Agency Receivables

Not Past
Account Amount 61-120 Days > 120 Days
Due
Due from NGAs ₱420,295,614.75 0 0 ₱420,295,614.75
Due from GOCCs 281,287.69 0 0 281,287.69
Due from LGUs 368,593.80 0 0 368,593.80
Total ₱420,945.496.24 0 0 ₱420,945.496.24

7.1.1 Due from NGAs

The account consists of funds transferred to the following implementing

agencies/offices of the NG for the implementation of DOJ projects:

Name of Debtor Purpose Amount

Purchase of office
PS-DBM
supplies and equipment ₱ 21,146,648.87
NCC For the implementation
of the National Crime
Information System
(NCIS) 21,761,263.61
DPWH For the construction of
DOJ Building 353,246,013.93
Office of the Fund source for the
Presidential Adviser implementation of the
for Regional program under AO No.
Development - 230, as expenses for
Reg. 6 transportation,
coordinative meetings,
and setting up of PMO. 1,000,000.00
Philippine Balance of advance
Constabulary - PNP payment for the
requisitioned accountable
forms 10,555.11
Commission on
Elections 61,376.47
Department of
Health 1,747,615.17
Office of the
Solicitor General 340,410.68
Public Attorney’s
Office 381,740.82
Supreme Court of the
Philippines 22,260.58
Commission on
Filipino Overseas 4,382,500.00

27
 Name of Debtor Purpose Amount
Office Of The
Alternative Dispute
Resolution 16,195,229.51
Total ₱420,295,614.75

7.1.2 Due from GOCCs

The balance of this account amounting to ₱281,287.69 is non-moving for

more than 15 years and has no available supporting documents. Based on
records, the balance has already existed even before the transition from
Manual to Accounting System without any details.

7.1.3 Due from LGUs

The account is composed of receivables from the following LGUs:

Date Nature of the

Municipality Amount
Recorded Receivable
Caloocan City April 13, 1992 ₱ 40,000.00 PIP Support Staff
(PIP SS)
Iligan City Prior to 1992 1,385.58 Not Indicated
Pasay City April 13, 1992 48,000.00 PIP SS
Quezon City April 19, 1992 17,001.51 PIP SS
Zamboanga City Prior to 1992 4,417.98 Not Indicated
City Government of
Gapan, Nueva Ecija Unavailable 163,428.66 Unavailable
Mun. Govt of Taft,
Eastern, Samar Unavailable 35,728.11 Unavailable
Mun. Govt of Wao,
Lanao Del Sur Unavailable 44,529.55 Unavailable
Mun. Govt. of Laoang,
Northern Samar Unavailable 13,101.96 Unavailable
Municipal
Government of New
Bataan, Compostella
Valley Unavailable 1,000.45 Unavailable
Total ₱ 368,593.80

7.2 Other Receivables

Account 2022 2021 As Restated

Receivables – Disallowances/
Charges ₱ 169,574.24 ₱ 169,574.24
Due from Officers and Employees 2,229,621.68 2,797,187.81
Other Receivables 1,737,612.41 34,540,871.56
Total ₱ 4,136,808.33 ₱ 37,507,633.61

28
Aging of Other Receivables

Not
< 30 30– 60
Account Total Past >60 Days
Days Days
Due
Receivables –
Disallowances/
Charges ₱ 169,574.24 0 0 0 ₱ 169,574.24
Due from
Officers and
Employees 2,229,621.68 0 0 0 2,229,621.68
Other
Receivables 1,737,612.41 0 0 0 1,737,612.41
Total ₱ 4,136,808.33 0 0 0 ₱ 4,136,808.33

7.2.1 Receivables - Disallowances/Charges

The account pertains to disallowances from ND No. 18-004-101 (14)

dated February 12, 2018 and ND No. 18-005-101 (4) dated September
13, 2015 amounting to ₱169,574.24 which have become final and
executory.

7.2.2 Due from Officers and Employees

This account is composed of receivables from officers and employees

due to the following:

Particulars Amount Remarks

Overpayment of
Salaries, Wages etc. ₱ 2,193,371.68 0
Others Active - ₱34,450.00
36,250.00 Inactive - 1,800.00
Total ₱ 2,229,621.68

7.2.3 Other Receivables

The balance consists of the following:

Amount of
Accountable Officer
Accountability
Transferred/Retired/ Separated Employees ₱ 599,258.41
WPSBP 1,138,354.00
Total ₱ 1,737,612.41

29
 7.2.3.1 Receivables from Witness Protection, Security and Benefits
Program represent the accounts of AOs who have retired or have
been separated from the service.

8. Inventories

Inventories consist of the following:

Account 2022 2021 As Restated

Office Supplies Inventory ₱ 9,695,930.87 ₱ 3,660,077.57
Accountable Forms, Plates, and
Stickers Inventory 4,127,148.71 5,255,419.69
Other Supplies and Materials
Inventory 5,420,410.07 4,576,718.92
Semi-Expendable Machinery 727,894.56 741,226.80
Semi-Expendable Office Equipment 27,025.00 27,025.00
Semi-Expendable ICTE 19,886,064.65 11,756,287.69
Semi-Expendable Communications
Equipment 220,553.00 71,393.92
Semi-Expendable Other Equipment 542,803.00 0
Semi-Expendable Furniture and
Fixtures 21,774,006.11 22,029,334.41
Semi-Expendable Books 0 0
TOTAL ₱62,421,835.97 ₱48,117,484.00

Transactions During the Year

Carrying
Balance as of
Amount, Addition/
Account Title Expensed Adjustments December 31,
January 1, Acquisition
during the during the 2022
2022 during the
year year
year
Office Supplies
Inventory ₱3,660,077.57 ₱35,493,242.29 ₱29,057,896.73 (399,492.26) ₱9,695,930.87
Accountable
forms, Plates and
Stickers
Inventory 5,255,419.69 499,800.00 1,628,070.98 0 4,127,148.71
Other Supplies
and Materials
Inventory 4,576,718.92 3,696,676.84 2,852,985.69 0 5,420,410.07
Semi-Expendable
Machinery 741,226.80 7,767.76 21,100.00 0 727,894.56
Semi-Expendable
Office Equipment 27,025.00 0 0 0 27,025.00
Semi-Expendable
ICTE 11,756,287.69 12,577,400.27 4,849,429.93 401,806.62 19,886,064.65
Semi-Expendable
Communications
Equipment 71,393.92 634,531.78 605,225.08 119,852.38 220,553.00

30
 Transactions During the Year
Carrying
Balance as of
Amount, Addition/
Account Title Expensed Adjustments December 31,
January 1, Acquisition
during the during the 2022
2022 during the
year year
year
Semi-Expendable
Other Equipment 0 555,253.00 12,450.00 0 542,803.00
Semi-Expendable
Furniture and
Fixtures 22,029,334.41 8,348,374.45 8,654,524.75 50,822.00 21,774,006.11
Semi-Expendable
Books 0 64,068.30 64,068.30 0 0
Total ₱48,117,484.00 ₱61,877,114.69 ₱47,745,751.46 ₱172,988.74 ₱62,421,835.97

Adjustments made is in accordance with COA Circular No. 2022-004 dated 31

May 2022 increasing capitalization threshold from ₱ 15,000.00 to 50,000.00

8.1 Accountable Forms, Plates and Stickers Inventory

The amount reported as expensed during the year pertains to the issued office
supplies held for consumption. However, purchases of office supplies through
CA and reimbursements were directly charged to Office Supplies Expense as
part of the reported amount in Note 19.3 (Office Supplies Expense and Other
Supplies and Materials Expense).

8.2 Other Supplies and Materials Inventory

The amount of ₱5,420,410.07 represents the ending balance prior to the

implementation of e-NGAS which was carried at actual cost, subject to
reconciliation with the PMS.

9. Other Current Assets

Particulars 2022 2021 As Restated

Advances ₱ 242,062,279.49 ₱ 377,401,757.13
Prepayments 7,006,260.17 7,231,179.89
Guaranty Deposits 56,000.00 56,000.00
Total ₱ 249,124,539.66 ₱ 384,688,937.02

Aging of Other Current Assets

< 30
Account Total Not Past Due 30– 60 Days >60 Days
Days
Advances for
Operating
Expenses ₱ 602,981.82 ₱ 602,981.82 0 0 0
Advances to
SDO 241,092,057.02 241,092,057.02 0 0 0

31
 < 30
Account Total Not Past Due 30– 60 Days >60 Days
Days
Advances to
Officers and
Employees 367,240.65 367,240.65 0 0 0
Advances to
Contractors 5,914,260.17 5,914,260.17 0 0 0
Prepaid Rent 1,092,000.00 1,092,000.00 0 0 0
Guarantee
Deposits 56,000.00 56,000.00 0 0 0
Total ₱249,991,448.72 ₱249,991,448.72 0 0 0

9.1 Advances

Account 2022 2021 As Restated

Advances for Operating Expenses ₱ 602,981.82 ₱ 26,428.84
Advances to SDO 241,092,057.02 377,354,728.29
Advances to Officers and
Employees 367,240.65 20,600.00
Total ₱242,062,279.49 ₱377,401,757.13

9.1.1 Advances for Operating Expenses

The amount represents CAs granted to AOs for payment of operating

expenses.

Particulars Amount
Others ₱ 601,881.82
Trainings/Conference/Seminar 1,100.00
Total ₱ 602,981.82

9.1.2 Advances to SDO

The amount represents CAs granted to SDO for special purpose/time-

bound undertakings.

Particulars < 30 Days 30-60 Days >60 Days Total

IACAT Confidential and
Intelligence Expenses ₱2,075,000.00 ₱0.00 ₱28,000,000.00 ₱30,075,000.00
OSEC Confidential and
Intelligence Expenses - 4,735,500.00 10,188,565.57 14,924,065.57
WPSBP Confidential
Expenses 26,576,600.00 22344942 147,171,449.45 196,092,991.45
Total ₱28,651,600.00 ₱27,080,442.00 ₱185,360,015.02 ₱241,092,057.02

32
9.2 Prepayments

Account 2022 2021 As Restated

Advances to Contractors ₱ 5,914,260.17 ₱ 6,139,179.89
Prepaid Rent 1,092,000 1,092,000.00
Total ₱ 7,006,260.17 ₱ 7,231,179.89

9.2.1 Advances to Contractors

Advances to contractors amounting to ₱5,914,260.17 are payments made

in connection with the construction of the various HOJ nationwide being
implemented by the Department. The amount advanced is being
deducted from the contractors’ periodic progress billing.

9.2.2 Prepaid Rent

Prepaid rent of ₱1,092,000.00 is the payment in connection with the

advance rental and security deposits equivalent to two (2) months for
lease/rental of the building at Girls Scouts of the Philippines.

33
10. Property, Plant and Equipment

Other CIP -
Building & Furniture,
Machinery & Transportation Property, Building &
Particulars Land Other Fixtures and Total
Equipment & Equipment Plant and Other
Structures Books
Equipment Structures
Carrying Amount, January 1,
2022 3,074,877.50 130,648,460.79 242,998,380.92 54,471,915.05 1,653,800.58 3,083,288.74 94,533,999.92 530,464,723.50

Additions/Acquisitions 0 93,671,694.34 119,319,620.36 1,299,000.00 150,000.00 9,156,768.26 0 223,597,082.96

Adjustments/Reclassification* 0 0 0 0 0 0 0 0

Total 3,074,877.50 224,320,155.13 362,318,001.28 55,770,915.05 1,803,800.58 12,240,057.00 94,533,999.92 754,061,806.46

Disposals 0 (666,582.64) (1,029,431.45) 0 0 (2,296,798.09) 0 (3,992,812.18)

Donations 0 0 (104,494.90) (2,082,234.48) 0 0 0 (2,186,729.38)

Depreciation (As per
Statement of Financial
Performance) 0 (7,069,553.81) (92,151,149.10) (12,695,948.74) (315,142.80) (585,681.63) 0 (112,817,476.08)
Impairment Loss (As per
Statement of Financial
Performance) 0 0 0 0 0 0 0 0
Carrying Amount, December
31, 2022 (As per Statement of
Financial Position) 3,074,877.50 216,584,018.68 269,032,925.83 40,992,731.83 1,488,657.78 9,357,577.28 94,533,999.92 635,064,788.82

Gross Cost (Asset Account

Balance per Statement of
Financial Position) 3,074,877.50 296,470,434.35 650,294,395.34 209,432,530.00 8,553,035.97 9,957,918.26 94,533,999.92 1,272,317,191.34
Less : Accumulated
Depreciation (79,886,415.67) (381,261,469.51) (168,439,798.17) (7,064,378.19) (600,340.98) (637,252,402.52)

Allowance for Impairment 0 0 0 0 0 0 0 0

Carrying Amount, December
31, 2022 (As per Statement of
Financial Position) 3,074,877.50 216,584,018.68 269,032,925.83 40,992,731.83 1,488,657.78 9,357,577.28 94,533,999.92 635,064,788.82
*Adjustments made in accordance with COA Circular No. 2022-004 dated 31 May 2022 increasing capitalization threshold from ₱ 15,000.00 to 50,000.00

34
 10.1 Construction in Progress – Buildings and Other Structures (CIP-BOS)

The account pertains to DOJ Academy Training Center amounting to

₱94,533,999.92 which is 61 percent complete as of December 31, 2022.

10.2 Other Property, Plant and Equipment

Particulars Amount
Fire Alarm System ₱ 4,110,440.95
Rehabilitation Of Water
System 4,544,331.16
DOJ Logo and Signage
of NPS Region 2 58,283.93
Industrial Adjustable
Portable Stage 647,155.96
Other Turnstile Software
Integration (2,634.72)
Total ₱ 9,357,577.28

11. Intangible Assets

11.1. Computer Software

2021 As
Particulars 2022
Restated
Gross Cost ₱96,905,598.33 ₱91,781,154.90
Less: Accumulated Amortization 35,417,118.02 21,990,054.57
Carrying amount December 31
(As per SFP) ₱61,488,480.31 ₱69,791,100.33

Particulars 2022
Carrying Amount, January 1, 2022 ₱ 69,791,100.33
Additions/Acquisitions 5,182,692.18
Total 74,973,792.52
Disposals (58,248.75)
Adjustment (233,984.52)
Amortization (13,193,078.93)
Carrying Amount,
December 31, 2022 ₱ 61,488,480.31

35
12. Financial Liabilities

2022 2021 Restated

Particulars Non- Non-
Current Current
current current
Accounts Payable ₱ 11,107,583.5 0 ₱ 14,063,673.12 0
Due to Officers
and Employees 46,240,351.79 0 59,513,930.76 0
Total ₱ 57,347,935.29 0 ₱73,577,603.88 0

Aging of Financial Liabilities

<30 31-60
Accounts Total Not Past Due >60 Days
Days Days
Accounts
Payable ₱ 11,107,583.5 ₱ 11,107,583.5 0 0 ₱ 11,107,583.5
Due to
Officers and
Employees 46,240,351.79 46,240,351.79 0 0 46,240,351.79
Total ₱57,347,935.29 ₱57,347,935.29 0 0 ₱57,347,935.29

13. Inter-Agency Payables

2022 2021 as Restated

Particulars Non- Non-
Current Current
Current Current
Due to BIR ₱36,980,392.09 0 ₱39,338,513.52 0
Due to GSIS 88,127,095.48 0 22,253,294.73 0
Due to Pag-IBIG 4,677,461.94 0 4,559,696.12 0
Due to PhilHealth 5,703,613.7 0 3,196,790.94 0
Due to NGAs 17,310,578.61 0 17,306,878.61 0
Due to GOCCs 0 0 5,000,000.00 0
Total ₱152,799,141.82 0 ₱91,655,173.92 0

Aging of Inter-Agency Payables

Accounts Total Not Past Due >60 Days

Due to BIR ₱36,980,392.09 ₱36,980,392.09
Due to GSIS 88,127,095.48 88,127,095.48
Due to Pag-IBIG 4,677,461.94 4,677,461.94
Due to PhilHealth
5,703,613.7 5,703,613.7
Due to NGAs 17,310,578.61 17,310,578.61

36
 Accounts Total Not Past Due >60 Days
Due to GOCCs 0 0
Total ₱152,799,141.82 ₱152,799,141.82

13.1 Due to NGAs consists of the following:

Payee 2022 2021 Restated

Bureau of the Treasury ₱ 363,920.84 ₱363,920.84
BTr – UP Legal Research Fee 22,130.00 24,430.00
Commission on Audit 6,600.00 6,600.00
Department of Agrarian Reform 12,000.00 6,000.00
Office of the President of the Philippines 16,905,927.77 16,905,927.77
Total ₱ 17,310,578.61 ₱17,306,878.61

14. Trust Liabilities

2022 2021 Restated

Particulars Non- Non-
Current Current
Current Current
Trust Liabilities ₱ 723,511,118.2 0 ₱ 4,213,285.75 0
Guaranty/Security 0 0
Deposits Payable 14,013,585.03 10,201,173.86
Customers' Deposits 0 0
Payable 1,923,448.78 1,923,448.67
Total ₱ 739,448,152.01 0 ₱16,337,908.28 0

Aging of Trust Liabilities

Accounts Total Not Past Due >60 Days

Trust Liabilities ₱ 723,511,118.2 ₱ 723,511,118.2 0
Guaranty/Security 0
Deposits Payable 14,013,585.03 14,013,585.03
Customers' Deposits 0
Payable 1,923,448.78 1,923,448.78
Total ₱739,448,152.01 ₱739,448,152.01 0

14.1. Trust Liabilities

The increase in the Trust Liabilities account was due to reclassification, from
Other Payables account to Trust Liabilities, DOJ’s share of income from
PAGCOR collection.

37
 14.2. Guaranty/Security Deposits Payable

The account Guaranty/Security Deposits Payable consists of retention fees

deducted from contractors and various suppliers to guaranty performance
which are refundable to the depositor.

14.3. Customers’ Deposits Payable

The balance of ₱1,923,448.67 consists of cash deposits from customers of

goods/services to guaranty delivery which will later be applied to the cost of
goods/services delivered.

15. Other Payables

The balance comprises of deductions from the salaries of DOJ employees which will
be remitted to various payees; and collections from PAGCOR and various courts
intended for BOC Awardees under Victim Compensation Program or RA No. 7309.

2022 2021 As Restated

Particulars Non-
Current Current Non-Current
Current
NPLP (₱141.36) 0 (₱2,266,674.36) 0
JUSLA 601,166.85 0 948,698.89 0
Insular Life 3,700.96 0 3,700.96 0
PHILAM 424,405.71 0 416,053.91 0
American
International
Underwriter 78.00 0 78.00 0
Allotment 191,206.23 0 136,970.82 0
DOJ
Provident
Fund (113,130.55) 0 9,166.78 0
DOJEA 26,035.36 0 1,723,378.66 0
VCF 11,690.00 0 646,048,303.33 0
CIPROSA (18,888.22) 0 (43,088.22) 0
SPPA
Association,
Inc. 60,400.00 0 50,100.00 0
Retired/Trans
ferred
Employees ₱342,240.01 0 ₱342,240.01
Others 22,130.54 0 765,030,575.56 0

38
 2022 2021 As Restated
Particulars Non-
Current Current Non-Current
Current
PAO Credit
Union Dues 4,757.50 0 4,757.30 37,468,587.90
Katarungan
Village 0 0 0 37,468,587.90
OSJEMPC (149,259,442.17) 0 (20,299,696.16) 0
Pensioner 151,392,829.59 0 ₱151,392,829.59 0
Total ₱3,346,798.44 ₱342,240.01 ₱1,543,155,155.06 ₱75,279,415.81

16. Deferred Credits/Unearned Income

2022 2021 As Restated

Particulars Non- Non-
Current Current
Current Current
Other Deferred Credits 0 ₱ 4,005.86 0 ₱ 4,005.86
Total 0 ₱ 4,005.86 0 ₱ 4,005.86

The balance of ₱4,005.86 has no details and existed even before the transition from
Manual accounting to e-NGAS.

17. Service, Other Non-Service and Business Income

Particulars 2022 2021 As Restated

Service Income
Legal Fees ₱ 16,842,617.65 ₱ 14,124,184.83
Other Service Income 10,341,297.76 28,094,401.02
Fines and Penalties –
Service Income 400.00 0
Other Non-Service Income
Miscellaneous Income 167,146.52 883,417.84
Business Income
Interest Income 0 0
Total ₱ 27,351,461.93 ₱ 43,102,003.69

17.1. The Income account comprises the Service Income, Other Non-Service
Income and Business Income, to wit:

Legal Fees and Fines and Penalties - Service Income - income received from
D.C. 60 such as renewal of firearms, issuance of certificates, clearances and
other administrative cost;

39
 Other Service Income - collection from legal aliens relative to Special Non-
immigrant Visa under Section 47(a)(2); and

Miscellaneous Income - collections from the disposal of properties and

reprinting of lost employees ID.

18. Personnel Services

Particulars 2022 2021 As Restated

Salaries and Wages ₱ 5,229,245,019.91 ₱ 4,898,066,002.59
Other Compensation 1,978,961,188.90 1,750,680,299.64
Personnel Benefit
Contributions 300,459,754.64 273,280,269.30
Other Personnel Benefits 2,172,430,108.05 1,726,815,629.76
Total ₱ 9,681,096,071.50 ₱ 8,648,842,201.29

18.1 Salaries and Wages

Particulars 2022 2021 As Restated

Salaries and Wages -
₱ 5,229,245,019.91 ₱ 4,898,066,002.59
Regular
Total ₱ 5,229,245,019.91 ₱ 4,898,066,002.59

18.1.1 The increase in Salaries and Wages account was due to the
implementation of the Salary Standardization Law (SSL), salary
increment, and promotion of employees. In addition, some newly
created plantilla positions and vacant positions were filled-up.

18.2 Other Compensation

Particulars 2022 2021 As Restated

Personal Economic Relief
Allowance (PERA) ₱ 133,184,153.57 ₱ 129,377,784.4
Representation Allowance
(RA) 270,606,462.72 257,652,393.76
Transportation Allowance
(TA) 267,219,817.71 253,747,323.74
Clothing/Uniform
Allowance 33,654,000 32,310,000.00
Subsistence Allowance 13,750.00
Honoraria 13,793,826.04 12,481,831.06
Mid Year Bonus 437,166,646.00 0
Year End Bonus 442,013,666.75 814,771,662.84
Cash Gift 27,663,750 27,199,931.12

40
 Particulars 2022 2021 As Restated
Other Bonuses and
Allowances 353,658,866.11 223,125,622.72
Total ₱ 1,978,961,188.9 ₱1,750,680,299.64

18.2.1 The increase in PERA and Year End Bonus accounts was brought about
by the following:

a. Increase in the number of employees due to filling up of vacant

positions and hiring of new personnel for newly created positions;
b. Salary increase due to implementation of SSL; and
c. Merit step increment and promotion

18.2.2 The significant decrease in the amount of the Year End Bonus with the
corresponding increase in Mid-Year Bonus was due to the compliance
to COA Circular 2020-001 dated January 8, 2020 prescribing the
Revised Chart of Accounts, which provided the account for mid-year
bonus granted annually to government officials and employees as
authorized by law.

18.3 Personnel Benefit Contributions

Particulars 2022 2021 As Restated

Retirement and Life Insurance
Premiums ₱ 225,361,354.16 ₱219,419,595.04
Pag-IBIG Contributions 5,994,593.61 6,803,000.57
PhilHealth Contributions 63,187,796.87 39,395,957.33
Employees Compensation
Insurance Premiums 5,916,010 7,661,716.36
Total ₱ 300,459,754.64 ₱273,280,269.30

18.3.1 The increase in Retirement and Life Insurance Premiums (RLIP) and
PhilHealth Contributions was due to the implementation of SSL.

18.4 Other Personnel Benefits

Particulars 2022 2021 As Restated

Pension Benefits ₱ 913,267,609.2 ₱ 905,896,441.63
Retirement Gratuity 554,530,348.31 586,845,069.59
Terminal Leave Benefits 192,939,681 163,487,897.53
Other Personnel Benefits 511,692,469.54 70,586,221.01
Total ₱ 2,172,430,108.05 ₱1,726,815,629.76

18.4.1 The increase in Pension Benefits and Other Personnel Benefits was
likewise brought about by the salary increase due to the implementation
of SSL. RA No. 10071 specifically provides under Section 23.

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 Automatic Increase – All pension benefits of retired prosecutors of the
NPS shall be automatically increased whenever there is an increase in
the salary and allowance of the same position from which he retired.

19. Maintenance and Other Operating Expenses

Particulars 2022 2021 As Restated

Travelling Expenses ₱ 17,273,926.70 ₱7,071,896.12
Training and Scholarship Expenses 21,568,336.61 6,467,795.09
Supplies and Materials Expenses 53,219,276.60 128,059,974.68
Utility Expenses 36,371,234.31 24,375,020.21
Communication Expenses 28,528,528.77 46,620,781.36
Confidential, Intelligence and
Extraordinary Expenses 157,041,843.47 339,671,956.93
Professional Services 126,725,233.72 137,996,839.31
General Services 29,997,261.40 30,724,047.83
Repairs and Maintenance 1,783,510.48 2,117,731.40
Taxes, Insurance Premiums and
Other Fees 3,623,034.46 2,472,860.05
Other Maintenance and Operating
Expenses 74,908,806.25 64,593,946.84
Total ₱ 551,040,992.77 ₱790,172,849.82

19.1. Travelling Expenses

Particulars 2022 2021 As Restated

Travelling Expenses - Local ₱ 8,787,670.59 ₱5,940,746.21
Travelling Expenses - Foreign 8,486,256.11 1,131,149.91
Total ₱ 17,273,926.70 ₱7,071,896.12

19.2. Training and Scholarship Expenses

Particulars 2022 2021 As Restated

Training Expenses ₱ 21,568,336.61 ₱6,467,795.09
Total ₱ 21,568,336.61 ₱6,467,795.09

19.2.1. This account includes registration fees of employees during

attendance/participation in seminar/workshop/trainings and other
expenses in the conduct of training/seminars such as honoraria of
resource persons/lecturers, hand-outs, supplies and materials used,
rental of venue, meals and snacks.

19.3. Supplies and Materials Expenses

Particulars 2022 2021 As Restated

Office Supplies Expenses ₱ 28,944,864.72 ₱25,978,622.15

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 Particulars 2022 2021 As Restated
Accountable Forms Expenses 1,640,870.98 1,511,999.10
Fuel, Oil and Lubricants
Expenses 13,494,634.78 11,007,660.21
Medical, Dental and Laboratory
Supplies Expense 1,000.00
Semi-Expendable Machinery and
Equipment Expenses 714,484.56 77,652,318.48
Semi-Expendable Furniture,
Fixtures and Books Expenses 4,347,146.75 6,299,737.04
Other Supplies and Materials
Expenses 4,077,274.81 5,608,637.70
Total ₱ 53,219,276.60 ₱128,059,974.68

19.3.1. The Office Supplies Expense account includes the consumption of

Office Supplies Inventory, outright purchase of fuel, oil and
lubricants, various purchases made through cash advances, Petty Cash
replenishments and reimbursements.

19.3.2. Accountable Forms Expense include the consumption of accountable

forms, Plates and Stickers Inventory and purchase of checkbooks
through auto-debit transaction with the bank.

19.4. Utility Expenses

Particulars 2022 2021 Restated

Water Expenses ₱ 6,860,027.33 ₱7,527,242.51
Electricity Expenses 29,511,206.98 1,6847,777.7
Total ₱ 36,371,234.31 ₱24,375,020.21

19.5. Communication Expenses

2021 As
Particulars 2022
Restated
Postage and Courier Services ₱ 11,329,911.52 ₱30,023,427.72
Telephone Expenses 7,536,835.37 12,214,822.30
Internet Subscription Expenses 9,555,411.88 4,210,724.84
Cable, Satellite, Telegraph and
Radio Expenses 106,370.00 171,806.50
Total ₱ 28,528,528.77 ₱46,620,781.36

19.6. Confidential, Intelligence and Extraordinary Expenses

Particulars 2022 2021 As Restated

Confidential Expenses ₱ 150,583,495.91 ₱333,010,908.54

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 Particulars 2022 2021 As Restated
Extraordinary and
Miscellaneous Expenses 6,458,347.56 6,661,048.39
Total ₱ 157,041,843.47 ₱339,671,956.93

19.6.1. Confidential Expenses pertains to CA for confidential activities of the

Department for Witness Protection Program, Inter-agency Council
against Trafficking, Office of the Secretary and Office of Cybercrime.

19.7. Professional Services consists of the following:

Particulars 2022 2021 As Restated

Auditing Services ₱ 736,076.61 0
Consultancy Services 1,515,920.00 ₱1,637,911.00
Other Professional Services 124,473,237.11 136,358,928.31
Total ₱126,725,233.72 ₱137,996,839.31

19.7.1. Auditing Services pertain to expenes incurred for services of the

Auditors.

19.7.2. Consultancy Services pertain to expenses incurred for services of

technical/special consultants.

19.7.3. Other Professional Services pertain to the payment of Professional

service for various programs and projects of the Department that
require personnel complement for its proper and effective
implementation. This includes among others, the Witness Protection
and Security Benefit Program (WPSBP), Office of the Alternative
Dispute Resolution (OADR), Inter-agency Council Against
Trafficking (IACAT) and Board of Claims (BOC). No personnel
complement was created or provided by DBM particularly for IACAT
and WPSBP which require manpower that could not be provided by
regular employees.

19.8. General Services

Particulars 2022 2021 As Restated

Janitorial Services ₱ 11,973,782.05 ₱11,159,827.92
Security Services 15,036,367.00 14,308,445.18
Other General Services 2,987,112.35 5,255,774.73
Total ₱ 29,997,261.4 ₱30,724,047.83

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19.9. Repairs and Maintenance

Particulars 2022 2021 As Restated

Repairs and Maintenance -
Buildings and Other Structures 0 0
Repairs and Maintenance -
Machinery and Equipment ₱ 384,965.00 ₱178,866.64
Repairs and Maintenance -
Transportation Equipment 1,347,915.48 1,938,864.76
Repairs and Maintenance –
Other Property Plant and
Equipment 50,630.00 0
Total ₱ 1,783,510.48 ₱2,117,731.40

19.10. Taxes, Insurance Premiums and Other Fees

Particulars 2022 2021 As Restated

Taxes, Duties and Licenses ₱ 324,319.12 ₱287,963.65
Fidelity Bond Premiums 1,025,415.55 205,054.53
Insurance Expenses 2,273,299.79 1,979,841.87
Total ₱ 3,623,034.46 ₱2,472,860.05

19.11. Other Maintenance and Operating Expenses

2021 As
Particulars 2022
Restated
Advertising Expenses ₱ 13,566,679.4 ₱4,665,137.28
Printing and Publication Expenses 2,965,717.00 4,302,632.22
Representation Expenses 2,8013,244.06 17,058,162.36
Transportation and Delivery 29,354.08 687,990.71
Expenses
Rent/Lease Expenses 1,9228,786.97 16,571,387.26
Subscription Expenses 4,127,522.50 9,815,794.42
Donations 6,977,502.24 5,970,666.16
Other Maintenance and Operating
Expenses - 5,522,176.43
Total ₱ 74,908,806.25 ₱64,593,946.84

19.11.1. The increase in Advertising Expense was due to the increase in

notices and department circulars that need to be published.

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20. Non-Cash Expenses

Particulars 2022 2021 As Restated

Depreciation ₱ 112,817,476.08 ₱ 102,226,929.79
Amortization 13,193,078.93 2,836,239.85
Total ₱ 126,010,555.00 ₱ 105,063,169.64

20.1. Depreciation

Particulars 2022 2021 As Restated

Depreciation - Buildings and
Other Structures ₱ 7,069,553.81 ₱5,463,258.92
Depreciation - Machinery and
Equipment 92,151,149.10 83,796,500.82
Depreciation - Transportation
Equipment 12,695,948.74 12,565,126.73
Depreciation - Furniture,
Fixtures and Books 315,142.80 390,018.69
Depreciation – Other Property,
Plant and Equipment 585,681.63 12,024.63
Total ₱112,817,476.08 ₱102,226,929.79

20.2. Amortization

Particulars 2022 2021 As Restated

Amortization-Intangible
₱ 13,193,078.93 ₱ 2,836,239.85
Assets
Total ₱ 13,193,078.93 ₱ 2,836,239.85

21. Net Financial Assistance/Subsidy

Particulars 2022 2021 As Restated

NCA received from DBM ₱ 10,060,867,830.00 ₱ 8,685,388,027.00
TRA issued to BIR 1,249,056,786.58 1,296,671,015.08
Total 11,309,924,616.58 9,982,059,042.08
Add/(Less): 0.00 (26,342,162.75)
Overpayment/Adjustments
Reversion of Unused NCA (671,797,429.87) (486,432,531.80)
Total ₱ 10,638,127,186.71 ₱ 9,469,284,347.53

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 22. Non-Operating Income, Gain or Losses

Particulars 2022 2021 As Restated

Other Gains ₱ 29,934.49
Other Losses ₱ (666,582.64) 0
Loss on Sale of PPE (265,538.29) (216,957.29)
Total Non-Operating Income, Gain or
₱ (932,120.93) ₱ (147,377.03)
(Losses)

23. Related Party Transactions

23.1. Key Management Personnel

The key management personnel of the Department are the Secretary, the
members of the governing body, and the members of the senior management
group. The governing body consists of five (5) Undersecretaries appointed by
the Office of the President. The senior management group consists of seven (7)
Assistant Secretaries.

23.2. Key Management Personnel Compensation

The aggregate remuneration of members of the governing body and the number
of members determined on a fulltime basis receiving remunerations within this
category are:

Particulars Aggregate Remuneration

Salaries and Wages ₱ 15,566,262.00
Other Compensation 10,613,042.63
Total ₱26,179,304.63

24. Supporting Information to the Statement of Comparison of Budget and Actual

Amounts

Total allotment available as of December 2022 was ₱135,530,262.45 with

obligations incurred in the amount of ₱7,643,967,990.78, breakdown as follows:

ALLOTMENTS UNEXPENDED
CATEGORY OBLIGATIONS
EXTENDED CURRENT TOTAL BALANCE
PS* ₱ 0.00 ₱6,830,593,871.00 ₱6,830,510,521.94 ₱6,830,510,521.94 ₱ 83,349.06
MOOE 215,932,418.91 615,090,129.00 831,022,547.91 713,879,119.31 117,143,428.60
CO 46,007,834.32 71,874,000.00 117,881,834.32 99,578,349.53 18,303,484.79
TOTAL ₱261,940,253.23 ₱7,517,558,000.00 ₱7,779,414,904.17 ₱7,643,967,990.78 ₱135,530,262.45
*Excluding Automatic Appropriation and Special Purpose Fund

47