-2

7
Exhibit 1-b

Statement of Receipts and Expenditures

Municipality: SAN JUAN
Period Covered: Q3, 2010
Particulars

Population:
Income Target/
Budget
Appropriation

General Fund

A
B
C
LOCAL SOURCES (9+13)
2,236,000
2,971,749
TAX REVENUE (10+11+12)
1,140,000
1,212,198
Real Property Tax
340,000
316,958
Tax on Business
700,000
774,255
Other Taxes
100,000
120,985
NON-TAX REVENUE (14+15+16+17)
1,096,000
1,759,551
Regulatory Fees (Permit and Licenses)
836,000
736,598
Service/User Charges (Service Income)
30,000
196,478
Income from Economic Enterprises (Business Income)
210,000
762,015
Other Receipts (Other General Income)
20,000
64,460
108,830,903
73,662,461
EXTERNAL SOURCES (19+20+21+22)
Internal Revenue Allotment
39,863,083
29,892,890
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
76,634,210
LESS: CURRENT OPERATING EXPENDITURES (PS + MOOE+FE)
General Public Services
17,166,463
9,255,225
Department of Education
560,383
Health, Nutrition & Population Control
2,137,490
1,058,507
Labor & Employment
Housing & Community Development
14,317,553
4,939,706
Social Services & Social Welfare
4,975,199
1,725,247
Economic Services
32,759,520
2,105,837
Debt Service (FE) (Interest Expense & Other Charges)
2,914,889
TOTAL CURRENT OPERATING EXPENDITURES (25 to 74,831,496
32)
19,084,523
NET OPERATING INCOME/(LOSS) FROM CURRENT OPERATIONS(23-33)
36,235,407
57,549,687
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
41,382,000 Outlay)
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)
57,549,687
ADD: CASH BALANCE, BEGINNING
37,937,610
36,558,604
FUNDS AVAILABLE (53+54)
27,457,684
94,108,291
Less: Payment of Prior Year Accounts Payable
FUND BALANCE, END (55-56)
27,457,684
94,108,291
CONTINUING APPROPRIATION
12,496,230
8,760,651
Total Assets
246,395,800

396,198

E
3,367,946
1,608,396
713,156
774,255
120,985
1,759,551
736,598
196,478
762,015
64,460
73,662,461
29,892,890
43,769,571
77,030,407

% of General +
SEF to Total
Income(GF+S
EF)
F
4.37%
2.09%
0.93%
1.01%
0.16%
2.28%
0.96%
0.26%
0.99%
0.08%
95.63%
38.81%
56.82%
0.00%
0.00%
100.00%

396,198

9,255,225
1,058,507
4,939,706
1,725,247
2,105,837
19,084,523
57,945,884

48.50%
0.00%
5.55%
0.00%
25.88%
9.04%
11.03%
0.00%
100.00%
0.00%

Total
(C + D)

SEF
D
396,198
396,198
396,198

396,198
1,379,006
1,775,204
1,775,204

57,945,884
37,937,610
95,883,495
95,883,495
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