-2

7
Exhibit 1-b

Statement of Receipts and Expenditures

Municipality: SAN JUAN
Period Covered: Q4, 2011
Particulars

Population:
Income Target/
Budget
General Fund
Appropriation

A
B
C
LOCAL SOURCES (9+13)
2,378,000
4,497,247
TAX REVENUE (10+11+12)
1,490,000
1,563,063
Real Property Tax
680,000
343,993
700,000
Tax on Business
1,063,708
110,000
Other Taxes
155,362
NON-TAX REVENUE (14+15+16+17)
888,000
2,934,184
368,000
1,070,504
Regulatory Fees (Permit and Licenses)
30,000
425,885
Service/User Charges (Service Income)
450,000
1,267,310
Income from Economic Enterprises (Business Income)
40,000
170,485
Other Receipts (Other General Income)
64,844,566
92,163,284
EXTERNAL SOURCES (19+20+21+22)
39,863,083
43,069,531
Internal Revenue Allotment
24,981,483
49,093,753
Other Shares from National Tax Collections
Inter-Local Transfer
Extaordinary Receipts/Grants/Donations/Aids
TOTAL CURRENT OPERATING INCOME (8+18)
67,222,566
96,660,531
LESS: CURRENT OPERATING EXPENDITURES (PS + MOOE+FE)
General Public Services
19,444,159
16,278,347
Department of Education
692,756
Health, Nutrition & Population Control
3,446,346
2,617,113
Labor & Employment
Housing & Community Development
2,466,514
1,788,783
Social Services & Social Welfare
12,383,021
11,035,437
Economic Services
19,653,024
14,436,558
Debt Service (FE) (Interest Expense & Other Charges)
3,843,611
3,843,611
TOTAL CURRENT OPERATING EXPENDITURES (25 to 32)
61,929,431
49,999,849
NET OPERATING INCOME/(LOSS) FROM CURRENT OPERATIONS(23-33)
5,293,135
46,660,682
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
13,596,103
Purchase/Construct of Property Plant and Equipment (Assets/Capital
13,598,203 Outlay)
13,596,103
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
4,888,889
Payment of Loan Amortization
4,888,889
4,888,889
Retirement/Redemption of Bonds/Debt Securities
TOTAL NON-OPERATING EXPENDITURES (45+49)
18,487,091
18,484,991
NET INCREASE/(DECREASE) IN FUNDS (34+43-52)
(13,193,957)
28,175,690
ADD: CASH BALANCE, BEGINNING
52,961,544
51,183,174
FUNDS AVAILABLE (53+54)
39,767,588
79,358,865
Less: Payment of Prior Year Accounts Payable
2,953,476
2,953,476
FUND BALANCE, END (55-56)
36,814,112
76,405,389
CONTINUING APPROPRIATION
22,059,067
12,401,119
Total Assets
249,280,079

158,830
158,830
430,550
430,550
1,019,370

E
5,086,067
1,993,052
773,982
1,063,708
155,362
3,093,014
1,070,504
425,885
1,267,310
329,316
92,593,834
43,069,531
49,093,753
430,550
97,679,901

% of General +
SEF to Total
Income(GF+S
EF)
F
5.21%
2.04%
0.79%
1.09%
0.16%
3.17%
1.10%
0.44%
1.30%
0.34%
94.79%
44.09%
50.26%
0.44%
0.00%
100.00%

396,861
396,861
622,509

16,278,347
396,861
2,617,113
1,788,783
11,035,437
14,436,558
3,843,611
50,396,710
47,283,191

32.30%
0.79%
5.19%
0.00%
3.55%
21.90%
28.65%
7.63%
100.00%
0.00%

Total
(C + D)

SEF
D
588,820
429,990
429,990

622,509
1,778,370
2,400,879
2,400,879

13,596,103
13,596,103
4,888,889
4,888,889
18,484,991
28,798,199
52,961,544
81,759,744
2,953,476
78,806,268
12,401,119

#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
100.00%
100.00%
0.00%
0.00%
100.00%
100.00%
0.00%

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