Statement of Cash Flow (as of March 2010)
Statement of Cash Flow (as of March 2010)
The CY 2011 Budget of the Municipality of Miagao
The CY 2011 Budget of the Municipality of Miagao
Distribution by Type of Revenue
Expenditure Program
(Distribution by Sector)
SUMMARY OF THE FY 2011 ANNUAL BUDGET
General Fund
| I. Beginning Balance | |||||||||
| II. Receipts | |||||||||
| A. | Local (Internal) Sources | ||||||||
| 1. Tax Revenue | |||||||||
| a. Amusement Tax | 40,000.00 | ||||||||
| b. Business Tax | 2,800,000.00 | ||||||||
| c. Community Tax | 600,000.00 | ||||||||
| d. Occupation Tax | 5,000.00 | ||||||||
| e. Real Property Tax | 2,000,000.00 | ||||||||
| f. Tax on Delivery Vans and Trucks | 15,000.00 | ||||||||
| g. Tax on Sand, Gravel and Other quarry Products | 75,000.00 | ||||||||
| h. Other Local Taxes | 5,000.00 | ||||||||
| i. Fines and Penalties-Tax Revenue | 400,000.00 | ||||||||
| Total Tax Revenue | 5,940,000.00 | ||||||||
| 2. Non-Tax Revenue | |||||||||
| a. Regulatory Fees | |||||||||
| 1. Fees on Weights and Measures | 4,000.00 | ||||||||
| 2. Permit Fees | 1,250,000.00 | ||||||||
| 3. Registration Fees | 325,000.00 | ||||||||
| 4. Fines and Penalties-Permit and Licenses | 50,000.00 | ||||||||
| b. Business and Service Income | |||||||||
| 1. Clearance and Certification Fees | 300,000.00 | ||||||||
| 2. Garbage Fees | 300,000.00 | ||||||||
| 3. Fines and Penalties-Services Income | 1,500.00 | ||||||||
| 4. Other Business Income | 400,000.00 | ||||||||
| 5. Fines and Penalties-Business Income | 50,000.00 | ||||||||
| c. Other Income/Receipts | |||||||||
| 1. Interests Income | 100,000.00 | ||||||||
| 2. Miscellaneous Income | 1,300,000.00 | ||||||||
| Total Non-Tax Revenue | 4,080,500.00 | ||||||||
| Total Local Sources | 10,020,500.00 | ||||||||
| B. | External Sources | ||||||||
| 1. Shares from National Internal Revenue Taxes (IRA) | 76,530,188.00 | ||||||||
| Total External Sources | 76,530,188.00 | ||||||||
| Total Receipts | 86,550,688.00 | ||||||||
| Total AvailableResources for Appropriation | 86,550,688.00 | ||||||||
| III. Expenditures | |||||||||
| 1.0 Current Operating Expenditures | |||||||||
| 1.1 PersonalServices | |||||||||
| Salaries and Wages-Regular Pay | 26,924,376.00 | ||||||||
| Salaries and Wages-Casuals | 245,448.00 | ||||||||
| Other Compensation: | |||||||||
| PERA | 3,168,000.00 | ||||||||
| Representation Allowance | 1,640,880.00 | ||||||||
| Transportation Allowance | 1,565,280.00 | ||||||||
| Clothing/Uniform Allowance | 528,000.00 | ||||||||
| Subsistence, Laundry and Quarter Allowance | 295,200.00 | ||||||||
| Hazard Pay | 546.00 | ||||||||
| Hazard Pay | 414,134.00 | ||||||||
| Overtime Pay | 90,000.00 | ||||||||
| Cash Gift |
660,000.00 |
||||||||
| Year End Bonus | 2,264,152.00 | ||||||||
| Personnel Benefits Contributions: | |||||||||
| Life Retirement Insurance Contributions | 3,260,390.00 | ||||||||
| PAG-IBIG Contributions | 154,800.00 | ||||||||
| PHILHEALTH Contributions | 310,938.00 | ||||||||
| ECC Contributions | 151,900.00 | ||||||||
| Other Personnel Benefits: | |||||||||
| Terminal Leave Benefits | 67,803.00 | ||||||||
| Loyalty Pay | 75,000.00 | ||||||||
| Monetization | 1,082,473.00 | ||||||||
| Anniversary Bonus | 396,000.00 | ||||||||
| Total Personal Services | 43,295,320.00 | ||||||||
| 1.2 Maintenance and Other Operating Expenses | |||||||||
| Travelling Expenses-Local | 1,374,000.00 | ||||||||
| Training Expenses | 735,000.00 | ||||||||
| Scholarship Expenses | 60,000.00 | ||||||||
| Office Supplies Expenses | 1,345,000.00 | ||||||||
| Accountable Forms Expenses | 250,000.00 | ||||||||
| Drugs and Medicine Expenses | 300,000.00 | ||||||||
| Gasoline, Oil and Lubricants Expenses | 2,045,000.00 | ||||||||
| Other Supplies Expense | 160,000.00 | ||||||||
| Water Expenses | 100,000.00 | ||||||||
| Electricity Expenses | 900,000.00 | ||||||||
| Postage and Deliveries | 10,000.00 | ||||||||
| Telephone Expenses-Landline | 50,000.00 | ||||||||
| Telephone Expenses-Mobile | 18,000.00 | ||||||||
| Internet Expenses | 94,000.00 | ||||||||
| Membership Dues and Cont. to Orgs. | 20,000.00 | ||||||||
| Advertising Expenses | 35,000.00 | ||||||||
| Printing and Binding Expense | 180,000.00 | ||||||||
| Subscription Expenses | 40,000.00 | ||||||||
| Survey Expenses | 100,000.00 | ||||||||
| Auditing Services | 25,000.00 | ||||||||
| R/M – Office Building | 1,600,000.00 | ||||||||
| R/M – Office Equipment | 80,000.00 | ||||||||
| R/M – Furniture and Fixtures | 80,000.00 | ||||||||
| R/M – IT Equipment and Software | 115,000.00 | ||||||||
| R/M – Communication Equipment | 10,000.00 | ||||||||
| R/M – Conts. And Heavy Equipment | 500,000.00 | ||||||||
| R/M – Tech and Scientific Equipment | 20,000.00 | ||||||||
| R/M – Motor Vehicles | 734,000.00 | ||||||||
| Consultancy Services | 20,000.00 | ||||||||
| R/M – Roads, Highways and Bridges | 1,200,000.00 | ||||||||
| R/M – Plaza, Parks andMonuments | 120,000.00 | ||||||||
| R/M – Other Public Structures | 100,000.00 | ||||||||
| Subsidy to Other Funds | 6,172,789.00 | ||||||||
| Confidential Expenses | 20,000.00 | ||||||||
| Intelligence Expenses | 20,000.00 | ||||||||
| FidelityBond Premiums | 20,000.00 | ||||||||
| Insurance Expenses | 150,000.00 | ||||||||
| Other Maintence and Operating Expenses | 4,350,006.00 | ||||||||
| Honoraria of Nat. Govt. Personnel, DBM-LBC 75 par 5.5 | 315,000.00 | ||||||||
| Anti-Illegal drugs-RA 9165 | 35,000.00 | ||||||||
| Total MOOE | 23,502,795.00 | ||||||||
| 2.0 Property, Plant and Equipment | |||||||||
| 3.0 Budgetary Requirements | |||||||||
| 20% IRA | 5,306,038.00 | ||||||||
| 5% Calamity Fund | 4,327,535.00 | ||||||||
| Aid to Barangays | 119,000.00 | ||||||||
| Total Budgetary Requirements | 9,752,573.00 | ||||||||
| Total Expenditures | 86,550,688.00 | ||||||||
| Ending Balance | 0 | ||||||||
PDAF Utilization (December 31, 2010)
PDAF- (BANAT) UTILIZATION REPORT
( Thru: Congressman Salvador B.Britanico)
| Amount Received | Total Expenditures as of Dec. 31, 2010 | Balance |
| P 4,945,000.00 | P 3,187,980.53 | P 1,757,019.47 |
SARO No. G-10-05375 dated June 25, 2010
Certified Correct:
(SGD)
MARY GRACE P. CEPE
Supervising Administrative Officer
Acting Municipal Accountant
Approved :
(SGD)
JULIETA N. FLORES
Municipal Mayor
Statement of Receipts and Expenditure (2010)
|
Statement of Receipts and Expenditures |
|||||
| Population: | |||||
| Particulars |
Income Target/ Budget Appropriation
|
General Fund
|
SEF
|
Total (C + D)
|
% of General + SEF to Total Income(GF+SEF)
|
| A | B | C | D | E | F |
| LOCAL SOURCES (9+13) |
23,700,500
|
17,670,601
|
1,743,329
|
19,413,930
|
19.52%
|
| TAX REVENUE (10+11+12) |
10,990,000
|
4,350,301
|
1,743,329
|
6,093,630
|
6.13%
|
| Real Property Tax |
2,000,000
|
1,394,663
|
1,743,329
|
3,137,991
|
3.16%
|
| Tax on Business |
3,335,000
|
2,165,740
|
2,165,740
|
2.18%
|
|
| Other Taxes |
5,655,000
|
789,898
|
789,898
|
0.79%
|
|
| NON-TAX REVENUE (14+15+16+17) |
12,710,500
|
13,320,300
|
-
|
13,320,300
|
13.39%
|
| Regulatory Fees (Permit and Licenses) |
1,974,000
|
1,375,028
|
-
|
1,375,028
|
1.38%
|
| Service/User Charges (Service Income) |
551,500
|
1,556,283
|
-
|
1,556,283
|
1.56%
|
| Income from Economic Enterprises (Business Income) |
9,645,000
|
10,040,822
|
-
|
10,040,822
|
10.10%
|
| Other Receipts (Other General Income) |
540,000
|
348,167
|
-
|
348,167
|
0.35%
|
| EXTERNAL SOURCES (19+20+21+22) |
77,044,864
|
80,044,864
|
-
|
80,044,864
|
80.48%
|
| Internal Revenue Allotment |
77,044,864
|
77,044,864
|
-
|
77,044,864
|
77.46%
|
| Other Shares from National Tax Collections |
-
|
-
|
-
|
-
|
0.00%
|
| Inter-Local Transfer |
-
|
-
|
-
|
-
|
0.00%
|
| Extaordinary Receipts/Grants/Donations/Aids |
-
|
3,000,000
|
-
|
3,000,000
|
3.02%
|
| TOTAL CURRENT OPERATING INCOME (8+18) |
100,745,364
|
97,715,465
|
1,743,329
|
99,458,794
|
100.00%
|
| LESS: CURRENT OPERATING EXPENDITURES (PS + MOOE+FE) | |||||
| General Public Services |
50,660,622
|
43,476,486
|
-
|
43,476,486
|
53.06%
|
| Department of Education |
3,959,000
|
1,250,591
|
1,938,626
|
3,189,217
|
3.89%
|
| Health, Nutrition & Population Control |
12,266,339
|
11,312,365
|
-
|
11,312,365
|
13.81%
|
| Labor & Employment |
-
|
-
|
-
|
-
|
0.00%
|
| Housing & Community Development |
1,493,000
|
1,193,644
|
-
|
1,193,644
|
1.46%
|
| Social Services & Social Welfare |
2,557,911
|
2,524,741
|
-
|
2,524,741
|
3.08%
|
| Economic Services |
22,864,305
|
20,246,689
|
-
|
20,246,689
|
24.71%
|
| Debt Service (FE) (Interest Expense & Other Charges) |
-
|
-
|
-
|
-
|
0.00%
|
| TOTAL CURRENT OPERATING EXPENDITURES (25 to 32) |
93,801,177
|
80,004,516
|
1,938,626
|
81,943,142
|
100.00%
|
| NET OPERATING INCOME/(LOSS) FROM CURRENT OPERATIONS(23-33) |
6,944,187
|
17,710,950
|
(195,298)
|
17,515,652
|
0.00%
|
| ADD: NON INCOME RECEIPTS | |||||
| CAPITAL/INVESTMENT RECEIPTS (37+38+39) |
-
|
-
|
-
|
-
|
#DIV/0!
|
| Proceeds from Sale of Assets |
-
|
-
|
-
|
-
|
#DIV/0!
|
| Proceeds from Sale of Debt Securities of Other Entities |
-
|
-
|
-
|
-
|
#DIV/0!
|
| Collection of Loans Receivables |
-
|
-
|
-
|
-
|
#DIV/0!
|
| RECEIPTS FROM LOANS AND BORROWINGS (41+42) |
-
|
-
|
-
|
-
|
#DIV/0!
|
| Acquisition of Loans |
-
|
-
|
-
|
-
|
#DIV/0!
|
| Issuance of Bonds |
-
|
-
|
-
|
#DIV/0!
|
|
| TOTAL NON-INCOME RECEIPTS (36+40) |
-
|
-
|
-
|
-
|
#DIV/0!
|
| LESS: NON OPERATING EXPENDITURES | |||||
| CAPITAL/INVESTMENT EXPENDITURES (46+47+48) |
14,456,170
|
10,637,644
|
33,995
|
10,671,639
|
100.00%
|
| Purchase/Construct of Property Plant and Equipment (Assets/Capital Outlay) |
14,456,170
|
10,637,644
|
33,995
|
10,671,639
|
100.00%
|
| Purchase of Debt Securities of Other Entities (Investment Outlay) |
-
|
-
|
-
|
-
|
0.00%
|
| Grant/Make Loan to Other Entities (Investment Outlay) |
-
|
-
|
-
|
-
|
0.00%
|
| DEBT SERVICE (50+51) (Principal Cost) |
-
|
-
|
-
|
-
|
#DIV/0!
|
| Payment of Loan Amortization |
-
|
-
|
-
|
-
|
#DIV/0!
|
| Retirement/Redemption of Bonds/Debt Securities |
-
|
-
|
-
|
-
|
#DIV/0!
|
| TOTAL NON-OPERATING EXPENDITURES (45+49) |
14,456,170
|
10,637,644
|
33,995
|
10,671,639
|
|
| NET INCREASE/(DECREASE) IN FUNDS (34+43-52) |
(7,511,983)
|
7,073,305
|
(229,293)
|
6,844,013
|
|
| ADD: CASH BALANCE, BEGINNING |
15,476,199
|
13,783,754
|
1,692,445
|
15,476,199
|
|
| FUNDS AVAILABLE (53+54) |
7,964,216
|
20,857,059
|
1,463,152
|
22,320,211
|
|
| Less: Payment of Prior Year Accounts Payable |
426,364
|
426,364
|
-
|
426,364
|
|
| FUND BALANCE, END (55-56) |
7,537,852
|
20,430,696
|
1,463,152
|
21,893,848
|
|
| CONTINUING APPROPRIATION |
-
|
-
|
-
|
-
|
|
| Total Assets |
-
|
||||
| Amount set aside to finance projects with appropriations |
GF
|
SEF
|
Total
|
||
| provided in the previous years (Continuing appropriations) |
9,410,580
|
130,151
|
9,540,731
|
||
| Amount set aside for payment of Prior Year Accounts Payable |
320,364
|
17,050
|
337,414
|
||
| Amount set aside for Obligation not yet Due and Demandable |
7,346,989
|
786,622
|
8,133,611
|
||
| Amount Available for appropriations/operations |
9,894,402
|
259,141
|
10,153,543
|
||
| Fund Balance, End (should be reconciled w/cash flow statement) |
26,972,336
|
1,192,964
|
28,165,300
|
||
Statement of Receipts and Expenditures 2009
|
Statement of Receipts and Expenditures Municipality: MIAGAO Period Covered: Q2, 2009 |
||||||
| Population: | ||||||
| Particulars |
Income Target/ Budget Appropriation
|
General Fund
|
SEF
|
Trust Fund
|
Total (C + D+ E)
|
% of General + SEF to Total Income(GF+SEF)
|
| A |
B
|
C
|
D
|
E
|
||
| LOCAL SOURCES (9+13) |
14,399,500
|
7,144,300
|
1,044,313
|
-
|
8,188,613
|
30.98% |
| TAX REVENUE (10+11+12) |
7,175,000
|
3,224,908
|
1,044,313
|
-
|
4,269,221
|
16.15% |
| Real Property Tax |
3,750,000
|
835,450
|
1,044,313
|
1,879,763
|
7.11% | |
| Tax on Business |
2,820,000
|
2,030,260
|
2,030,260
|
7.68% | ||
| Other Taxes |
605,000
|
359,198
|
359,198
|
1.36% | ||
| NON-TAX REVENUE (14+15+16+17) |
7,224,500
|
3,919,392
|
-
|
-
|
3,919,392
|
14.83% |
| Regulatory Fees (Permit and Licenses) |
1,324,000
|
1,041,147
|
-
|
1,041,147
|
3.94% | |
| Service/User Charges (Service Income) |
901,500
|
457,983
|
-
|
457,983
|
1.73% | |
| Income from Economic Enterprises (Business Income) |
4,500,000
|
2,274,586
|
-
|
2,274,586
|
8.61% | |
| Other Receipts (Other General Income) |
499,000
|
145,676
|
-
|
145,676
|
0.55% | |
| EXTERNAL SOURCES (19+20+21+22) |
72,139,889
|
18,239,716
|
-
|
3,933,664
|
22,173,380
|
69.02% |
| Internal Revenue Allotment |
72,139,889
|
18,239,716
|
-
|
18,239,716
|
69.02% | |
| Other Shares from National Tax Collections |
-
|
-
|
-
|
-
|
0.00% | |
| Inter-Local Transfer |
-
|
-
|
-
|
-
|
0.00% | |
| Extaordinary Receipts/Grants/Donations/Aids |
-
|
-
|
-
|
3,933,664
|
3,933,664
|
0.00% |
| TOTAL CURRENT OPERATING INCOME (8+18) |
86,539,389
|
25,384,016
|
1,044,313
|
3,933,664
|
30,361,993
|
100.00% |
| LESS: CURRENT OPERATING EXPENDITURES (PS + MOOE+FE) | ||||||
| General Public Services |
45,972,783
|
15,369,869
|
-
|
3,452,327
|
18,822,196
|
53.12% |
| Department of Education |
3,610,978
|
84,739
|
785,476
|
-
|
870,215
|
3.01% |
| Health, Nutrition & Population Control |
11,891,455
|
4,702,013
|
-
|
-
|
4,702,013
|
16.25% |
| Labor & Employment |
-
|
-
|
-
|
-
|
-
|
0.00% |
| Housing & Community Development |
3,465,185
|
804,517
|
-
|
-
|
804,517
|
2.78% |
| Social Services & Social Welfare |
2,210,712
|
868,791
|
-
|
-
|
868,791
|
3.00% |
| Economic Services |
19,236,875
|
6,320,210
|
-
|
-
|
6,320,210
|
21.84% |
| Debt Service (FE) (Interest Expense & Other Charges) |
1,700,000
|
-
|
-
|
-
|
0.00% | |
| TOTAL CURRENT OPERATING EXPENDITURES (25 to 32) |
88,087,988
|
28,150,139
|
785,476
|
3,452,327
|
32,387,942
|
100.00% |
| NET OPERATING INCOME/(LOSS) FROM CURRENT OPERATIONS(23-33) |
(1,548,599)
|
(2,766,123)
|
258,837
|
481,337
|
(2,025,949)
|
0.00% |
| ADD: NON INCOME RECEIPTS | ||||||
| CAPITAL/INVESTMENT RECEIPTS (37+38+39) |
-
|
-
|
-
|
-
|
-
|
#DIV/0! |
| Proceeds from Sale of Assets |
-
|
-
|
-
|
-
|
#DIV/0! | |
| Proceeds from Sale of Debt Securities of Other Entities |
-
|
-
|
-
|
-
|
#DIV/0! | |
| Collection of Loans Receivables |
-
|
-
|
-
|
-
|
#DIV/0! | |
| RECEIPTS FROM LOANS AND BORROWINGS (41+42) |
-
|
-
|
-
|
-
|
#DIV/0! | |
| Acquisition of Loans |
-
|
-
|
-
|
-
|
#DIV/0! | |
| Issuance of Bonds |
-
|
-
|
-
|
#DIV/0! | ||
| TOTAL NON-INCOME RECEIPTS (36+40) |
-
|
-
|
-
|
-
|
-
|
#DIV/0! |
| LESS: NON OPERATING EXPENDITURES | ||||||
| CAPITAL/INVESTMENT EXPENDITURES (46+47+48) |
9,004,641
|
2,734,377
|
-
|
-
|
2,734,377
|
100.00% |
| Purchase/Construct of Property Plant and Equipment (Assets/Capital Outlay) |
9,004,641
|
2,734,377
|
-
|
-
|
2,734,377
|
100.00% |
| Purchase of Debt Securities of Other Entities (Investment Outlay) |
-
|
-
|
-
|
-
|
0.00% | |
| Grant/Make Loan to Other Entities (Investment Outlay) |
-
|
-
|
-
|
-
|
0.00% | |
| DEBT SERVICE (50+51) (Principal Cost) |
-
|
-
|
-
|
-
|
-
|
#DIV/0! |
| Payment of Loan Amortization |
-
|
-
|
-
|
-
|
#DIV/0! | |
| Retirement/Redemption of Bonds/Debt Securities |
-
|
-
|
-
|
-
|
#DIV/0! | |
| TOTAL NON-OPERATING EXPENDITURES (45+49) |
9,004,641
|
2,734,377
|
-
|
-
|
2,734,377
|
|
| NET INCREASE/(DECREASE) IN FUNDS (34+43-52) |
(10,553,240)
|
(5,500,500)
|
258,837
|
481,337
|
(4,760,326)
|
|
| ADD: CASH BALANCE, BEGINNING |
16,132,879
|
13,544,148
|
2,588,731
|
8,899,820
|
25,032,699
|
|
| FUNDS AVAILABLE (53+54) |
5,579,639
|
8,043,648
|
2,847,568
|
9,381,156
|
20,272,373
|
|
| Less: Payment of Prior Year Accounts Payable |
-
|
-
|
-
|
-
|
||
| FUND BALANCE, END (55-56) |
5,579,639
|
8,043,648
|
2,847,568
|
9,381,156
|
20,272,373
|
|
| CONTINUING APPROPRIATION |
7,449,239
|
3,812,831
|
3,812,831
|
3,636,408 | ||
| Total Assets |
-
|
|||||
| Amount set aside to finance projects with appropriations | GF |
SEF
|
TF
|
Total
|
||
| provided in the previous years (Continuing appropriations) | 6,840,000 |
130,147
|
-
|
6,970,147
|
||
| Amount set aside for payment of Prior Year Accounts Payable | 722,918 |
40,859
|
-
|
763,777
|
||
| Amount set aside for Obligation not yet Due and Demandable | 2,979,279 |
723,700
|
7,476,904
|
11,179,883
|
||
| Amount Available for appropriations/operations | 7,861,125 |
619,230
|
-
|
8,480,354
|
||
| Fund Balance, End (should be reconciled w/cash flow statement) | 18,403,322 |
1,513,935
|
7,476,904
|
27,394,161
|
||