-2

7
Exhibit 1-b

Statement of Receipts and Expenditures

Municipality: SAN JUAN
Period Covered: Q2, 2012
Particulars

Population:
Income Target/
Budget
Appropriation

General Fund

A
B
C
LOCAL SOURCES (9+13)
2,231,017
2,733,449
TAX REVENUE (10+11+12)
1,201,100
1,210,426
Real Property Tax
390,000
369,697
Tax on Business
700,000
745,690
Other Taxes
111,100
95,039
NON-TAX REVENUE (14+15+16+17)
1,029,917
1,523,023
Regulatory Fees (Permit and Licenses)
343,000
560,994
Service/User Charges (Service Income)
165,000
289,494
Income from Economic Enterprises (Business Income)
470,000
619,880
Other Receipts (Other General Income)
51,917
52,655
41,768,983
16,707,594
EXTERNAL SOURCES (19+20+21+22)
Internal Revenue Allotment
41,768,983
16,707,594
Other Shares from National Tax Collections
Inter-Local Transfer
Extaordinary Receipts/Grants/Donations/Aids
TOTAL CURRENT OPERATING INCOME (8+18)
44,000,000
19,441,043
LESS: CURRENT OPERATING EXPENDITURES (PS + MOOE+FE)
General Public Services
27,228,323
6,979,086
Department of Education
Health, Nutrition & Population Control
2,736,795
791,300
Labor & Employment
Housing & Community Development
2,455,457
673,311
Social Services & Social Welfare
3,708,922
956,595
Economic Services
5,902,314
2,204,065
Debt Service (FE) (Interest Expense & Other Charges)
1,627,778
TOTAL CURRENT OPERATING EXPENDITURES (25 to 32) 43,659,589
11,604,357
NET OPERATING INCOME/(LOSS) FROM CURRENT OPERATIONS(23-33)
340,411
7,836,686
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
7,836,686
ADD: CASH BALANCE, BEGINNING
78,806,268
76,405,389
FUNDS AVAILABLE (53+54)
79,146,679
84,242,075
Less: Payment of Prior Year Accounts Payable
FUND BALANCE, END (55-56)
79,146,679
84,242,075
CONTINUING APPROPRIATION
5,985,186
Total Assets
-

462,121

E
3,195,570
1,672,547
831,818
745,690
95,039
1,523,023
560,994
289,494
619,880
52,655
16,707,594
16,707,594
19,903,164

% of
General +
SEF to
Total
F
16.06%
8.40%
4.18%
3.75%
0.48%
7.65%
2.82%
1.45%
3.11%
0.26%
83.94%
83.94%
0.00%
0.00%
0.00%
100.00%

462,121

6,979,086
791,300
673,311
956,595
2,204,065
11,604,357
8,298,807

60.14%
0.00%
6.82%
0.00%
5.80%
8.24%
18.99%
0.00%
100.00%
0.00%

Total
(C + D)

SEF
D
462,121
462,121
462,121

462,121
2,400,879
2,863,000
2,863,000

8,298,807
78,806,268
87,105,075
87,105,075
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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