Intra-Agency Receivables and Payables between the three funds in the amount of FIFTY-
SEVEN MILLION FOUR HUNDRED FORTY-THREE THOUSAND FIVE HUNDRED
THIRTY-TWO PESOS & 17/00 (₱57,443,532.17) have been eliminated and are shown in
tabular form below:
General Fund SEF Trust Fund Total
Due from Other Funds 8,088,858.82 4,687,860.46 30,197,962.89 42,974,682.17
Due to Other Funds 34,885,823.35 136,091.97 7,952,766.85 42,974,682.17
Due from Special Accounts 14,468,850.00 14,468,850.00
Due to Special Accounts 14,468,850.00 14,468,850.00
2024 2023
Advances
Advances for Operating Expenses ₱153,908.51 ₱93,054.93
Advances for Special Disbursing Officers 0.00 284.33
Advances for Officers and Employees 41,572,481.30 38,055,955.36
Total ₱41,726,389.81 ₱38,149,294.62
Advances for Officers and Employees consist of amounts granted as cash advances for official
travel, other special time-bound undertakings and Confidential and Intelligence recorded in the
General Fund, Special Education Fund and Trust Fund for special purposes, which are subject
to liquidation. Advances for Operating Expense, Payroll and Special Disbursing consist of
amounts granted to accountable officers for operating expenses, salaries, wages, honoraria,
allowances and other personnel benefits and payroll for projects undertaken by administration.
Part of Advances for Officers and Employees in the amount of ₱2,364914.00 were liquidated
in January 2025.
Other Receivables
Receivables-Disallowance and Charges ₱676,643.28 ₱676,643.28
Due from Officers and Employees 40,580.28 55,824.63
Other Receivables 157,035.52 155,932.57
Total ₱874,259.08 ₱888,400.48
Part of the account Receivables-Disallowances/Charges include the following:
Shortages of Absconded Disbursing Officers ₱630,826.69
Shortages of Deceased Disbursing Officers 42,245.62
Disallowances of Deceased City Officials 377.25
Others 3,193.72
Total ₱ 676,643.28
Summary of the overall Receivables for CY 2024 were classified as follows:
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