INTRODUCTION

IMPORTANCE OF INCOME GENERATING PROJECTS (IGPs) IN KSU

The provision of theoretical and technical skills is a basic function of the

academe. The establishment of IGPs will not only provide the students actual
management experiences and hands-on training but also serve as models for other
stakeholders interested to go into business. Equipped with appropriate knowledge and
skills, the students, when they will graduate can create jobs not only for themselves but
also for other people. Hence, the inclusion of production to the previous three-fold core
functions of SCUs (Instruction, Research and Extension) is timely and very relevant.

The Kalinga State University with the Income Generating Unit (IGU) as its
production arm tasked with primary function to generate additional revenues by
establishing and putting up profitable IGPs is committed to improve and expand its
existing IGPs to enhance the instruction, research and extension programs of the
State University. Eventually, these projects will redound to the benefits of the faculty
and staff members, the students, the Kalinga province and the country in general.

LEGAL BASIS OF INCOME GENERATING PROJECTS (IGPs)

The legal basis of the implementation of IGPs among SUCs are provided for in
the National Budget Circular (NBC) No. 331, the Commission on Audit (COA) Circular
No. 84-239, and the Higher Education Modernization Act of 1997 (HEMA) under
Republic Act No. 8292.

NBC 331 pertains to the operation of Revolving Fund for agricultural projects in
National Agricultural Schools and SUCs purposely to implement Letter of Instruction
(LOI) No. 872 particularly in the participation of government schools in food production;
and prescribing rules and procedures concerning the creation of school revolving fund
(Fund 161) out of the income realized from agricultural enterprises within the context of
food production program.

COA Circular No.84-239 deals with the Rules and Regulations Governing the
Accounting and Bookkeeping of agricultural products. Its specific purpose is to prescribe
uniform procedures for the proper evaluation, recording and reporting of crop, animal
and fishery production either as their regular function or as an additional or special
project.

R.A. No. 8292 on the other hand, provided powers to SUC Governing Boards to
allow the school to generate more income through a more effective and efficient
utilization of their existing resources. It also authorizes the Governing Boards to decide
on the use of school income for any reasonable purpose, which, in its discretion, as
maybe necessary and urgent for the attainment of the objectives and goals of the
institution.

Vision, Mission, Goals, and Objectives

Vision:
A prime model for innovative entrepreneurship towards the attainment of
university Vision and Mission.

Mission:
To establish and vigorously sustain IGPs for KSU by harnessing and utilizing its
resources to develop the entrepreneurial capabilities of faculty, staff, students, and
other development-oriented partners in support to the other mandated functions of the
State University.
Goal:
To establish and manage sustainable agriculture and non-agriculture-based
income-producing projects in the State University to serve as a model for
entrepreneurial programs for other institutions and interested stakeholders.

Objectives:

1. To get involved in the food production and poverty mitigation program of the
government by engaging in profitable agribusiness and non-agribusiness-
based enterprises and harnessing the State University resources, facilities
and expertise;

2. To enhance and complement the instruction, research, extension and

development programs of the State University;

3. To provide production, processing and marketing models for farmers,

entrepreneurs and other institutions;

4. To create employment opportunities there by promoting the welfare of the

State University constituents; and,

5. To hasten the attainment of financial stability for the State University

IGU Thrusts/Concerns:

The Income Generating Unit focuses its efforts towards the following
thrusts/concerns:
1. Agribusiness project development
The IGU attempts to pursue innovative projects that will make it competitive
with big businesses or undertake joint ventures with private entrepreneurs such
as Kalinga native pig production, feed mixing, etc.

2. Food production strategies

The project is starting to establish linkages with private firms in food
processing, expands its production in ruminants, and offer for sale vegetables,
eggs and meat in adequate supply whole year round.

3. Faculty, staff and student welfare

This is the primary concern of the Income Generating Unit as indicated in the
objectives. It offers IGU products at subsidized prices and on credit.

4. Financial and manpower support

The IGU provides assistance to various colleges and units of the university to
strengthen their instruction, research and extension functions.

5. Venue for entrepreneurial education and skills training in agriculture

The IGU projects serve as hands-on training venues for students and
prospective entrepreneurs.

6. Venue for training project personnel

The IGU shares its expertise in the program administration and project
management to interested learning school in the region such as TESDA
supervised school. The university has registered exit courses in agriculture.

7. Employment Generation
The IGU employs utility workers, laborers and skilled personnel. It also hires
job contract labor during land preparation, planting and harvesting in the farm.
 ORGANIZATIONAL STRUCTURE

BOR

University President

BOM

Vice
President for
Administration and
Finance

Project Evaluation
Monitoring Committee

Director, Income Generating

Projects

Consultants
Analysts
Support Staff Clerks
Encoders
Buyers

Marketing & Product Allied and Support

Development Services
Farm Manager Business Manager Manager
Manager

Project Proposal Project Proposal Project Proposal

Project In-charge Evaluation/Screening Evaluation/Screening Evaluation/Screening
Poultry Production Committee Committee Committee
FMO/Accountant
Auxiliary Services
Rental Services, Marketing Services
Project in-charge Bookbinding, In-charge
Riso, ID, etc
Piggery Production
Product Budget Officer
Development
In-charge
Project In-charge
Goat Project Students
Practicum Food Services
In-charge
Project In-charge
Cattle Project
Training Center
Project In-charge
Organic Fertilizer
Project Students
Practicum
Students
Practicum
 List of Income Generating Projects

The IGP of the university has two (2) Components, the agriculturally based
project and the non-agricultural based project-auxiliary services.

Agri based
1. Bio-organic/ Vermicompost Production Project
2. Cattle Production Project (Rizal Campus)
3. Goat Production Project
4. Native Pigs Production Project
5. Poultry Production Project
a.) Egg production
b.) Native Chicken
c.) Culled layers
6. Rice Production Project
7. Citrus and fruits Production (Kalamansi, Mango etc.)
8. Seedlings Production (Forest and coffee seedlings) both Rizal and Bulanao
Campus

Non-agri based
1. Printing, Reproduction and Binding Services
1.1 Journals and Manual Reproduction
1.2 Programs, Invitations
1.3 IMs Reproduction
1.4 Test Papers, OTR forms
1.5 Xerox
1.6 Thesis/dissertation binding
1.7 Different forms from outside government and private agencies
 2. Rental
a.) Academic gown
b.) School facilities
b.1. Monobloc chairs and Wooden Tables
b.2 School Bus and Van Rental
b.3 Auditorium, AVR and Gymnasium
b. 4 Tractor Rental
c.) Stalls Rental
d.) Cottages
e.) Ambulant

3. Water Services
4. ID Making and Lamination (Students and KSU Personnel)
5. Uniforms (PE and NSTP)
6. Books
7. Souvenir Items (T-Shirt printing and mugs printing)
8. Pasalubong

List of

Agri-based products

1. 60 plus Cows
2. 39 Goats
3. 12 native pigs
4. 12 beds for Bio-organic fertilizer
5. Fruits (Calamansi and Mango)
6. 3 hectares rice fields
Non-Agri (Auxiliary services)

Gestetner MP 2011 (Printer) - Programs/Invitation

- Employees ID
- OTR Printing
- Diploma
- IM’s, journals and manuals Printing
- Newsletters
Epson WF C869R (Printer) - Programs/Invitation
- Employees ID
- OTR Printing
- Diploma
- IM’s, journals and manuals Printing
- Newsletters
Gestetner MP 2014 D (Printer) - Photocopy
- Newsletter
- IM’s, journals and manuals Printing
3 Gestetner DX 2430 (Printer) - Reproduction
2 Epson L120 ( Printer) - Souvenir items (Printing of T-shirt &
(Sublimation & Dark transfer) Mug)
HITI C200e (Printer) - Students and Employees ID
Magicard Endro 3e (Printer) - Students and Employees ID
Audley Hotfoil ( Printer) - Hard and Soft Bookbinding

5 YEARS INCOME STATEMENT OF IGP’S

IGPs 2018
Agricultural Income
From January 1 – December 31, 2018
Receipts:
1 Bio-Organic Fertilizer 93,600.00
2 Poultry 406,746.95
3 Rice Production 270,463.00
4 Sale of Animals, Meat and Dairy 146,769.99
5 Other Services & Miscellaneous Income 19,961.00
937,540.94
Expenditures
1 Agricultural supplies 401,265.50
2 Labor and Wages 24,300.00
425.565.50

Net Income 511,975.44

Agricultural Income
From January 1 – December 31, 2017

Receipts:
1 Bio-Organic Fertilizer 21,500.00
2 Sale of Animals, Meat and Dairy 73,386.83
3 Poultry 595,038.90
4 Rice Production 100,465.80
5 Other Sales & Miscellaneous Income 164,819.77
955,211.30
Expenditures
1 Agricultural Supplies 544,543.00
2 Gasoline, Oil, Lubricants 701.80
3 Other Supplies and Materials 334,713.00
4 Electricity 10,801.63
5 Labor and Wages 110,197.41
6 Other MOOE 15,005.00
7 Depreciation Expence 12,404.17
1,028,366.00

Net Income (73,154.70)

Agricultural Income
From January 1 – December 31, 2016
Receipts:
1 Sales Revenue 591,577.00
591,577.00
Expenditures
1 Agricultural Supplies 922,165.00
2 Gasoline, Oil, Lubricants 16,307.28
3 Other Supplies and Materials 19,682.50
4 Electricity 2,301.92
5 Repairs and Maintenance 3,900.00
6 Labor and Wages 176,741.92
7 Depreciation Expense 7,038.12
1,148,136.74

Net Income (556,559.74)

Agricultural Income
From January 1 – December 31, 2015

Receipts:
1 Sales Revenue 1,777,330.94
1,777.330.94
Expenditures
1 Agricultural Supplies 635,780.00
2 Gasoline, Oil, Lubricants 184,084.12
3 Labor and Wages 81,507
4 Other Supplies and Materials 35,032.50
5 Electricity 16,096.11
6 Repairs and Maintenance 1,150.00
7 Depreciation Expense 5,210.16
8 Other MOOE 228,862.50
1,187,722.59

Net Income 589,608.35

Agricultural Income
 From January 1 – December 31, 2014

Receipts:
1 Sales Revenue 1,791,240.25
1,791,240.25
Expenditures
1 Agricultural Supplies 1,431,256.00
2 Gasoline, Oil, Lubricants 48,963.20
3 Electricity 9,197.68
4 Other Supplies and Materials 18,137.95
5 Representation Expense 2,600.00
6 Repairs and Maintenance 56,495.00
7 Labor and Wages 28,862.50
8 Depreciation Expense 2,605.08
9 Other MOOE 181,434.36
1,778,849.27

Net Income 12,390.98

IGPs 2018
Non-Agricultural Income
From January 1 – December 31, 2018

Receipts:
1 Income from Hostels/Dormitories and other like 92,163.67
Facilities
2 Income from Printing and Publication 1,026,037.20
3 Rent/Lease Income 326,460.00
4 School and PE Uniform 1,356,623.50
5 Other Services & Miscellaneous Income 419,247.91
3,220,532.28
Expenditures
1 Other Supplies and Materials Expenses 900,000.00
2 Office Supplies Expenses 300,000.00
3 Other Professional Services 48,557.00
4 Repairs and Maintenance 17,603.60
5 Other MOOE 249,159.76
6 Depreciation Expence 102,428.60
1,617,748.96

Net Income 1,602,783.32

 Non-Agricultural Income
From January 1 – December 31, 2017

Receipts:
1 Income from Printing and Publication 672,454.40
2 Income from Hostels/Dormitories and other like 26,217.42
Facilities
3 Rent/Lease Income 363,662.53
4 School and PE Uniform 42,373.00
5 Waterworks System Fees 36,094.46
1,140,801.81
Expenditures
1 Office Supplies Expenses 3,562.00
2 Other Supplies and Materials Expenses 334,713.00
3 Electricity 10,801.63
4 Labor and Wages 73,962.59
5 Repairs and Maintenance 4,028.00
6 Other MOOE 15,005.00
7 Depreciation Expence 44,355.96
486,428.18

Net Income 654,373.18

Non-Agricultural Income
From January 1 – December 31, 2016

Receipts:
1 Service Income 81,432.04
2 Examination Fees 11,365.88
3 Rent/Lease Income 326,460.00
4 Income Dormitory Operation 42,732.50
350,390.42
Expenditures
1 Labor and Wages 154,966.54
2 Travelling Expense 5,462.00
3 Other Supplies and Materials 19,682.50
4 Electricity 2,301.91
5 Repairs and Maintenance 9,100.00
6 Depreciation Expense 44,355.96
235,868.91

Net Income 114,521.51

 Non-Agricultural Income
From January 1 – December 31, 2015

Receipts:
1 Rent Income 86,182.00
86,182.00
Expenditures
1 Other Supplies and Materials 35,032.50
2 Electricity 6,898.33
3 Other MOOE 40,387.50
82,318.33

Net Income 3, 863.67

Non-Agricultural Income
From January 1 – December 31, 2014
Receipts:
1 Rent Income 170,970.00
170,970.00
Expenditures
1 Other Supplies and Materials 42,321.89
2 Electricity 3,941.86
3 Other MOOE 60,478.12
106,741.87
Net Income 64, 228.13
 Proposed IGP for 2020-2040

A. Bulanao Campus
 Water Refilling Station
 Tarpaulin Printing
 Catering (HRM)
 Cafeteria
 Bread, Pastries and Cookies Production
 Academic Gown for Senior High School and Faculty
 Jewelries Production
 Packaging and labelling
 Mushroom Production
 Sale of School Supplies
 Commercial Stalls
 Hostel (2020)
 Continuing Professional Development Provider (2025)
 Travel and Tours (2025)
 Pasalubong Center

B. Rizal Campus
 Corn Production
 Unoy Rice Production
 Commercial Stalls
 Vegetable Production
 Marketing Center
 School Supplies
 Silk Production (2025)
 Inland Fish Production (2025)
 Poultry Production (2025)
 Native Pig Production (2025
  Bamboo Production (2025) Dormitory (2030)
 Eco Tourism Park (2030)
 Timber Production (2030)
 Dairy Production (2035)

C. Dagupan Campus
 Commercial Stalls
 Marketing Center

D. Pinukpuk Campus
 Commercial Stalls
 Marketing Center
 Dormitory
 Corn Production
 Banana Production