-2

7
Exhibit 1-b

Statement of Receipts and Expenditures

Municipality: SAN JUAN
Period Covered: Q1, 2012
Particulars

Population:
Income Target/
Budget
Appropriation

General Fund

A
B
C
LOCAL SOURCES (9+13)
2,231,017
1,779,286
TAX REVENUE (10+11+12)
1,201,100
937,544
Real Property Tax
390,000
268,372
Tax on Business
700,000
607,930
Other Taxes
111,100
61,243
NON-TAX REVENUE (14+15+16+17)
1,029,917
841,742
Regulatory Fees (Permit and Licenses)
343,000
356,873
Service/User Charges (Service Income)
165,000
140,655
Income from Economic Enterprises (Business Income)
470,000
315,100
Other Receipts (Other General Income)
51,917
29,114
41,768,983
8,353,797
EXTERNAL SOURCES (19+20+21+22)
Internal Revenue Allotment
41,768,983
8,353,797
Other Shares from National Tax Collections
Inter-Local Transfer
Extaordinary Receipts/Grants/Donations/Aids
TOTAL CURRENT OPERATING INCOME (8+18)
44,000,000
10,133,083
LESS: CURRENT OPERATING EXPENDITURES (PS + MOOE+FE)
General Public Services
27,228,323
2,702,266
Department of Education
Health, Nutrition & Population Control
2,736,795
317,879
Labor & Employment
Housing & Community Development
2,455,457
272,563
Social Services & Social Welfare
3,708,922
797,645
Economic Services
5,902,314
879,875
Debt Service (FE) (Interest Expense & Other Charges)
1,627,778
TOTAL CURRENT OPERATING EXPENDITURES (25 to 32)43,659,589
4,970,228
NET OPERATING INCOME/(LOSS) FROM CURRENT OPERATIONS(23-33)
340,411
5,162,855
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)
Purchase/Construct of Property Plant and Equipment (Assets/Capital- Outlay)
Purchase of Debt Securities of Other Entities (Investment Outlay)
Grant/Make Loan to Other Entities (Investment Outlay)
DEBT SERVICE (50+51) (Principal Cost)
Payment of Loan Amortization
Retirement/Redemption of Bonds/Debt Securities
TOTAL NON-OPERATING EXPENDITURES (45+49)
NET INCREASE/(DECREASE) IN FUNDS (34+43-52)
340,411
5,162,855
ADD: CASH BALANCE, BEGINNING
78,806,268
76,405,389
FUNDS AVAILABLE (53+54)
79,146,679
81,568,244
Less: Payment of Prior Year Accounts Payable
FUND BALANCE, END (55-56)
79,146,679
81,568,244
CONTINUING APPROPRIATION
5,985,186
Total Assets
-

335,464

E
2,114,751
1,273,009
603,836
607,930
61,243
841,742
356,873
140,655
315,100
29,114
8,353,797
8,353,797
10,468,548

% of
General +
SEF to
Total
F
20.20%
12.16%
5.77%
5.81%
0.59%
8.04%
3.41%
1.34%
3.01%
0.28%
79.80%
79.80%
0.00%
0.00%
0.00%
100.00%

335,464

2,702,266
317,879
272,563
797,645
879,875
4,970,228
5,498,319

54.37%
0.00%
6.40%
0.00%
5.48%
16.05%
17.70%
0.00%
100.00%
0.00%

Total
(C + D)

SEF
D
335,464
335,464
335,464

335,464
2,400,879
2,736,343
2,736,343

5,498,319
78,806,268
84,304,587
84,304,587
-

#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!

5,985,186

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

SEF
-

Total
-

Certified Correct:
Municipal Treasurer