-2

7
Exhibit 1-b

Statement of Receipts and Expenditures

Municipality: SAN JUAN
Period Covered: Q3, 2011
Particulars

Population:
Income Target/
Budget
Appropriation

General Fund

A
B
C
LOCAL SOURCES (9+13)
2,378,000
3,009,663
TAX REVENUE (10+11+12)
1,490,000
1,244,488
Real Property Tax
680,000
314,822
Tax on Business
700,000
819,063
Other Taxes
110,000
110,603
NON-TAX REVENUE (14+15+16+17)
888,000
1,765,176
Regulatory Fees (Permit and Licenses)
368,000
642,204
Service/User Charges (Service Income)
30,000
300,855
Income from Economic Enterprises (Business Income)
450,000
782,545
Other Receipts (Other General Income)
40,000
39,572
64,844,566
57,283,635
EXTERNAL SOURCES (19+20+21+22)
Internal Revenue Allotment
39,863,083
32,302,152
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
60,293,298
LESS: CURRENT OPERATING EXPENDITURES (PS + MOOE+FE)
General Public Services
19,444,159
7,930,869
Department of Education
692,756
Health, Nutrition & Population Control
3,446,346
1,595,052
Labor & Employment
Housing & Community Development
2,466,514
706,488
Social Services & Social Welfare
12,383,021
2,685,194
Economic Services
19,653,024
2,195,882
Debt Service (FE) (Interest Expense & Other Charges)
3,843,611
TOTAL CURRENT OPERATING EXPENDITURES (25 to 32)61,929,431
15,113,485
NET OPERATING INCOME/(LOSS) FROM CURRENT OPERATIONS(23-33)
5,293,135
45,179,813
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
13,598,203Outlay)
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)
45,179,813
ADD: CASH BALANCE, BEGINNING
52,961,544
51,183,174
FUNDS AVAILABLE (53+54)
39,767,588
96,362,987
Less: Payment of Prior Year Accounts Payable
FUND BALANCE, END (55-56)
39,767,588
96,362,987
CONTINUING APPROPRIATION
22,059,067
12,401,119
Total Assets
249,280,079

393,526

E
3,403,189
1,638,014
708,348
819,063
110,603
1,765,176
642,204
300,855
782,545
39,572
57,283,635
32,302,152
24,981,483
60,686,824

% of General
+ SEF to
Total
Income(GF+S
F
5.61%
2.70%
1.17%
1.35%
0.18%
2.91%
1.06%
0.50%
1.29%
0.07%
94.39%
53.23%
41.16%
0.00%
0.00%
100.00%

393,526

7,930,869
1,595,052
706,488
2,685,194
2,195,882
15,113,485
45,573,339

52.48%
0.00%
10.55%
0.00%
4.67%
17.77%
14.53%
0.00%
100.00%
0.00%

Total
(C + D)

SEF
D
393,526
393,526
393,526

393,526
1,778,370
2,171,896
2,171,896

45,573,339
52,961,544
98,534,883
98,534,883
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