-2

7
Exhibit 1-b

Statement of Receipts and Expenditures

Municipality: SAN JUAN
Period Covered: Q1, 2011
Income
Target/
Particulars
General Fund
Budget
Appropriation
A
B
C
LOCAL SOURCES (9+13)
2,378,000
1,290,792
TAX REVENUE (10+11+12)
1,490,000
755,681
Real Property Tax
680,000
162,827
Tax on Business
700,000
535,177
Other Taxes
110,000
57,677
NON-TAX REVENUE (14+15+16+17)
888,000
535,111
Regulatory Fees (Permit and Licenses)
368,000
235,938
Service/User Charges (Service Income)
30,000
60,575
Income from Economic Enterprises (Business Income)
450,000
222,325
Other Receipts (Other General Income)
40,000
16,273
64,844,566
35,748,867
EXTERNAL SOURCES (19+20+21+22)
Internal Revenue Allotment
39,863,083
10,767,384
Other Shares from National Tax Collections
24,981,483
24,981,483
Inter-Local Transfer
Extaordinary Receipts/Grants/Donations/Aids
TOTAL CURRENT OPERATING INCOME (8+18)
67,222,566
37,039,659
LESS: CURRENT OPERATING EXPENDITURES (PS + MOOE+FE)
General Public Services
19,444,159
2,445,283
Department of Education
692,756
Health, Nutrition & Population Control
3,446,346
253,835
Labor & Employment
Housing & Community Development
2,466,514
188,252
Social Services & Social Welfare
12,383,021
1,262,949
Economic Services
19,653,024
583,120
Debt Service (FE) (Interest Expense & Other Charges)
3,843,611
TOTAL CURRENT OPERATING EXPENDITURES (25 to61,929,431
32)
4,733,438
NET OPERATING INCOME/(LOSS) FROM CURRENT OPERATIONS(23-33)
5,293,135
32,306,221
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) 13,598,203
Purchase/Construct of Property Plant and Equipment (Assets/Capital
13,598,203 Outlay)
Purchase of Debt Securities of Other Entities (Investment Outlay)Grant/Make Loan to Other Entities (Investment Outlay)
DEBT SERVICE (50+51) (Principal Cost)
4,888,889
Payment of Loan Amortization
4,888,889
Retirement/Redemption of Bonds/Debt Securities
TOTAL NON-OPERATING EXPENDITURES (45+49)
18,487,091
NET INCREASE/(DECREASE) IN FUNDS (34+43-52) (13,193,957)
32,306,221
ADD: CASH BALANCE, BEGINNING
52,961,544
51,183,174
FUNDS AVAILABLE (53+54)
39,767,588
83,489,395
Less: Payment of Prior Year Accounts Payable
FUND BALANCE, END (55-56)
39,767,588
83,489,395
CONTINUING APPROPRIATION
22,059,067
12,401,119
Total Assets
249,280,079

Population:

203,533

E
1,494,325
959,214
366,360
535,177
57,677
535,111
235,938
60,575
222,325
16,273
35,748,867
10,767,384
24,981,483
37,243,192

% of General +
SEF to Total
Income(GF+SEF
)
F
4.01%
2.58%
0.98%
1.44%
0.15%
1.44%
0.63%
0.16%
0.60%
0.04%
95.99%
28.91%
67.08%
0.00%
0.00%
100.00%

203,533

2,445,283
253,835
188,252
1,262,949
583,120
4,733,438
32,509,754

51.66%
0.00%
5.36%
0.00%
3.98%
26.68%
12.32%
0.00%
100.00%
0.00%

Total
(C + D)

SEF
D
203,533
203,533
203,533

203,533
1,778,370
1,981,903
1,981,903

32,509,754
52,961,544
85,471,298
85,471,298
12,401,119

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9,657,949

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
12,401,119
2,953,476
14,389,933
46,660,861
76,405,389

SEF
2,400,879
2,400,879

Total
12,401,119
2,953,476
14,389,933
49,061,740
78,806,268

Certified Correct:
Municipal Treasurer