-2

7
Exhibit 1-b

Statement of Receipts and Expenditures

Municipality: SAN JUAN
Period Covered: Q2, 2010
Particulars

Population:
Income Target/
Budget
Appropriation

General Fund

A
B
C
LOCAL SOURCES (9+13)
2,236,000
2,331,983
TAX REVENUE (10+11+12)
1,140,000
1,081,458
Real Property Tax
340,000
287,877
Tax on Business
700,000
694,385
Other Taxes
100,000
99,196
NON-TAX REVENUE (14+15+16+17)
1,096,000
1,250,525
Regulatory Fees (Permit and Licenses)
836,000
627,644
Service/User Charges (Service Income)
30,000
113,228
Income from Economic Enterprises (Business Income)
210,000
466,633
Other Receipts (Other General Income)
20,000
43,021
108,830,903
63,692,267
EXTERNAL SOURCES (19+20+21+22)
Internal Revenue Allotment
39,863,083
19,922,696
Other Shares from National Tax Collections
68,967,820
43,769,571
Inter-Local Transfer
Extaordinary Receipts/Grants/Donations/Aids
TOTAL CURRENT OPERATING INCOME (8+18)
111,066,903
66,024,250
LESS: CURRENT OPERATING EXPENDITURES (PS + MOOE+FE)
General Public Services
17,166,463
7,165,567
Department of Education
560,383
Health, Nutrition & Population Control
2,137,490
931,965
Labor & Employment
Housing & Community Development
14,317,553
3,695,441
Social Services & Social Welfare
4,975,199
1,128,084
Economic Services
32,759,520
1,777,443
Debt Service (FE) (Interest Expense & Other Charges)
2,914,889
TOTAL CURRENT OPERATING EXPENDITURES (25 to 32) 74,831,496
14,698,501
NET OPERATING INCOME/(LOSS) FROM CURRENT OPERATIONS(23-33)
36,235,407
51,325,749
ADD: NON INCOME RECEIPTS
CAPITAL/INVESTMENT RECEIPTS (37+38+39)
Proceeds from Sale of Assets
Proceeds from Sale of Debt Securities of Other Entities
Collection of Loans Receivables
RECEIPTS FROM LOANS AND BORROWINGS (41+42)
Acquisition of Loans
Issuance of Bonds
TOTAL NON-INCOME RECEIPTS (36+40)
LESS: NON OPERATING EXPENDITURES
CAPITAL/INVESTMENT EXPENDITURES (46+47+48)
41,382,000
Purchase/Construct of Property Plant and Equipment (Assets/Capital
Outlay)
41,382,000
Purchase of Debt Securities of Other Entities (Investment Outlay)
Grant/Make Loan to Other Entities (Investment Outlay)
DEBT SERVICE (50+51) (Principal Cost)
5,333,333
Payment of Loan Amortization
5,333,333
Retirement/Redemption of Bonds/Debt Securities
TOTAL NON-OPERATING EXPENDITURES (45+49)
46,715,333
NET INCREASE/(DECREASE) IN FUNDS (34+43-52)
(10,479,926)
51,325,749
ADD: CASH BALANCE, BEGINNING
37,937,610
36,558,604
FUNDS AVAILABLE (53+54)
27,457,684
87,884,354
Less: Payment of Prior Year Accounts Payable
FUND BALANCE, END (55-56)
27,457,684
87,884,354
CONTINUING APPROPRIATION
12,496,230
8,760,651
Total Assets
246,395,800

359,846

E
2,691,830
1,441,305
647,723
694,385
99,196
1,250,525
627,644
113,228
466,633
43,021
63,692,267
19,922,696
43,769,571
66,384,097

% of General
+ SEF to
Total
Income(GF+
F
4.05%
2.17%
0.98%
1.05%
0.15%
1.88%
0.95%
0.17%
0.70%
0.06%
95.95%
30.01%
65.93%
0.00%
0.00%
100.00%

359,846

7,165,567
931,965
3,695,441
1,128,084
1,777,443
14,698,501
51,685,596

48.75%
0.00%
6.34%
0.00%
25.14%
7.67%
12.09%
0.00%
100.00%
0.00%

Total
(C + D)

SEF
D
359,846
359,846
359,846

359,846
1,379,006
1,738,852
1,738,852

51,685,596
37,937,610
89,623,206
89,623,206
8,760,651

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3,735,579

Amount set aside to finance projects with appropriations

provided in the previous years (Continuing appropriations)
Amount set aside for payment of Prior Year Accounts Payable
Amount set aside for Obligation not yet Due and Demandable
Amount Available for appropriations/operations
Fund Balance, End (should be reconciled w/cash flow statement)

GF
27,557,601
2,144,040
4,712,923
16,768,610
51,183,174

SEF
1,778,370
1,778,370

Total
27,557,601
2,144,040
4,712,923
18,546,980
52,961,544

Certified Correct:
Municipal Treasurer