personnel services expenses to officials and employees in relation to their official
functions.
Note 12: Inter-Agency Payables
2024 2023
Inter-Agency Non-
Current Non-current Current
Payables current
Due to BIR ₱ 920,614.93 0.00 1,473,782.44 0.00
Due to GSIS 166,896.81 0.00 149,199.59 0.00
Due to PAG-IBIG 4,200.00 0.00 400.00 0.00
Due to
119,038.90 0.00 0.00
PHILHEALTH
Due NGA’s 4,180,805.38 0.00 8,320,654.34 0.00
Due to GOCC’s 0.00 0.00 0.00
Due to LGU’s 3,675,611.62 0.00 2,509,540.68 0.00
Total Inter-Agency ₱
9,067,167.64 0.00 12,453,577.05 0.00
Payables
The first four accounts represent the amounts deducted from the salaries of
officials and employees and are remitted to the respective government agencies
immediately in the month following the month for which these were deducted. The
remaining accounts represent balances of funds received by the LGU for specific
purposes. These funds were received based on the project budgets submitted.
Note 13: Intra-Agency Payables
Intra-Agency Non-
Current Non-current Current
Payables current
Due to Other Funds ₱ 340,874.45 0.00 351,929.17 0.00
Total Intra-Agency ₱
340,874.45 0.00 351,929.17 0.00
Payables
This account is the reciprocal account of Due from Other Funds. However, a
difference between these two related accounts existed, totaling ₱657,163.97. This
difference could no longer be verified because of the absence of documents.
Note 14: Trust Liabilities
Non-
Trust Liabilities Current Non-current Current
current
Trust Liabilities ₱ 509,643.65 0.00 506,942.93 0.00
Trust Liabilities –
Disaster Risk
10,197,398.35 0.00 6,027,925.02 0.00
Reduction and
Management Fund
Guaranty/Security
1,345,620.56 0.00 1,156,347.15 0.00
Deposits Payable
Total Trust ₱
12,052,662.56 0.00 7,691,215.10 0.00
Liabilities
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