BALAM CITY FINANCIAL REPORT ANALYSIS FOR 2022 ASSUMPTIONS: 1. Based on the mandate of Government Regulation Number 71 of 2010 concerning Government Accounting Standards and Minister of Home Affairs Regulation Number 64 of 2013 concerning the Implementation of Accrual-Based SAP in Regional Governments, starting in 2022 the Balam City Government will prepare and present its financial reports using an accrual basis. 2. The Balam City Government has never depreciated its fixed assets, this year (2022) is the first year that the Balam City depreciated its fixed assets. Depreciation is calculated using the straight-line method for all types of fixed assets. 3. The Balam City Government decided not to implement a restatement/restatement of the 2021 financial report at the beginning of 2022. 4. The Balam City Government has never carried out an Allowance for Receivables, only this year (2022) it will implement the Allowance for Receivables Policy as follows: AGE OF RECEIVABLES EXCEEDS THE ALLOWANCE FOR LOSSES ON MOST RECEIVABLES 2 Years1 day - 3 Years 20% 3 Years 1 day - 4 Years 40% 4 Years 1 day - 5 Years 60% 5 Years 1 day - 6 Years 80% 6 Years and above 100% 5. Consultant expenditures related to the procurement of fixed assets are all capitalized as fixed assets The following are details of balance sheet accounts at the Balam City Government 2022 ASSET CURRENT ASSETS Cash in Regional Treasury 95,481,318,368.94 Cash at the Treasurer Expenditures 1,920,659,226.90 Cash at Receipt Treasurer - Cash at the JKN Treasurer 7,836,966,151.84 Cash in BPJS Treasurer 9,737,493,326 Cash at JAMKESMAS Treasurer 896,654,724 Short Term Investment - Tax Receivables 4,137,926,486.87 Retribution Receivables 268,804,010.08 Prepaid Learning 662,123,699.83 Current Portion of Installment Sales Bills 58,383,000 Current portion of Compensation Claim 700,883,128 Allowance for Receivables ( 3,900,327,425.03 ) Other Receivables 5,803,772,345 Inventory 8,143,115,656.04 Total Current Assets 131,747,772,698.47 LONG TERM INVESTMENT Permanent Investment Government Capital Inclusion Area - Other Permanent Investments - Permanent Investment Amount - Long Term Investment Amount - FIXED ASSETS Land 135,196,980,503 Equipment and Machinery 444,685,341,505.90 Buildings and Structures 865,896,293,689.10 Roads, Irrigation and Networks 1,443,244,815,289.11 Other Fixed Assets 29,723,794,166.35 Construction in Progress 3,879,177,331 Accumulated depreciation - Total Fixed Assets 2,922,626,402,484.46 OTHER ASSETS Installment Sales Bill 116,591,400 Compensation Claims 3,449,845,615.24 TP/TGR Allowance - Partnerships with Third Parties 10,276,000,000 Intangible Assets 99,000,000 Amortization of Intangible Assets - Other Assets - Other - Total Other Assets 13,941,437,015.24 TOTAL ASSETS 3,068,315,612,198.17 OBLIGATION SHORT TERM LIABILITIES Third Party Calculation Debt (PFK) 8,958,548 Interest Payable - Current Portion of Long Term Debt - Unearned Income 514,347,754.88 Shopping Debt 251,469,184 Other Short Term Debt - Total Short Term Liabilities 20,774,903,358.88 TOTAL LIABILITY 20,774,903,358.88 EQUITY EQUITY 3,047,540,708,839.29 TOTAL LIABILITIES AND EQUITY 3,068,315,612,198.17 Analyze errors in adding and taking numbers on the balance sheet