-2

7
Exhibit 1-b

Statement of Receipts and Expenditures

Municipality: SAN JUAN
Period Covered: Q2, 2011
Particulars

Population:
Income Target/
Budget
Appropriation

General Fund

A
B
C
LOCAL SOURCES (9+13)
2,378,000
2,545,008
TAX REVENUE (10+11+12)
1,490,000
1,120,076
Real Property Tax
680,000
284,620
Tax on Business
700,000
750,922
Other Taxes
110,000
84,534
NON-TAX REVENUE (14+15+16+17)
888,000
1,424,932
Regulatory Fees (Permit and Licenses)
368,000
555,439
Service/User Charges (Service Income)
30,000
232,075
Income from Economic Enterprises (Business Income)
450,000
604,815
Other Receipts (Other General Income)
40,000
32,603
64,844,566
46,516,251
EXTERNAL SOURCES (19+20+21+22)
Internal Revenue Allotment
39,863,083
21,534,768
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
49,061,259
LESS: CURRENT OPERATING EXPENDITURES (PS + MOOE+FE)
General Public Services
19,444,159
6,808,616
Department of Education
692,756
Health, Nutrition & Population Control
3,446,346
912,356
Labor & Employment
Housing & Community Development
2,466,514
597,911
Social Services & Social Welfare
12,383,021
1,702,634
Economic Services
19,653,024
1,828,152
Debt Service (FE) (Interest Expense & Other Charges)
3,843,611
TOTAL CURRENT OPERATING EXPENDITURES (25 to 32)61,929,431
11,849,669
NET OPERATING INCOME/(LOSS) FROM CURRENT OPERATIONS(23-33)
5,293,135
37,211,590
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
Outlay)
13,598,203
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)
37,211,590
ADD: CASH BALANCE, BEGINNING
52,961,544
51,183,174
FUNDS AVAILABLE (53+54)
39,767,588
88,394,765
Less: Payment of Prior Year Accounts Payable
FUND BALANCE, END (55-56)
39,767,588
88,394,765
CONTINUING APPROPRIATION
22,059,067
12,401,119
Total Assets
249,280,079

355,774

E
2,900,782
1,475,850
640,394
750,922
84,534
1,424,932
555,439
232,075
604,815
32,603
46,516,251
21,534,768
24,981,483
49,417,033

% of
General +
SEF to
Total
F
5.87%
2.99%
1.30%
1.52%
0.17%
2.88%
1.12%
0.47%
1.22%
0.07%
94.13%
43.58%
50.55%
0.00%
0.00%
100.00%

355,774

6,808,616
912,356
597,911
1,702,634
1,828,152
11,849,669
37,567,364

57.46%
0.00%
7.70%
0.00%
5.05%
14.37%
15.43%
0.00%
100.00%
0.00%

Total
(C + D)

SEF
D
355,774
355,774
355,774

355,774
1,778,370
2,134,144
2,134,144

37,567,364
52,961,544
90,528,908
90,528,908
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