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7
Exhibit 1-b

Statement of Receipts and Expenditures

Municipality: SAN JUAN
Period Covered: Q4, 2012
Particulars

Population:
Income Target/
Budget
Appropriation

General Fund

A
B
C
LOCAL SOURCES (9+13)
2,231,017
3,431,141
TAX REVENUE (10+11+12)
1,201,100
1,418,919
Real Property Tax
390,000
441,219
Tax on Business
700,000
865,337
Other Taxes
111,100
112,363
NON-TAX REVENUE (14+15+16+17)
1,029,917
2,012,222
Regulatory Fees (Permit and Licenses)
343,000
659,536
Service/User Charges (Service Income)
165,000
400,340
Income from Economic Enterprises (Business Income)
470,000
886,113
Other Receipts (Other General Income)
51,917
66,234
41,768,983
56,793,499
EXTERNAL SOURCES (19+20+21+22)
Internal Revenue Allotment
41,768,983
27,149,841
Other Shares from National Tax Collections
29,643,658
Inter-Local Transfer
Extaordinary Receipts/Grants/Donations/Aids
TOTAL CURRENT OPERATING INCOME (8+18)
44,000,000
60,224,640
LESS: CURRENT OPERATING EXPENDITURES (PS + MOOE+FE)
General Public Services
27,228,323
10,189,310
Department of Education
Health, Nutrition & Population Control
2,736,795
1,043,401
Labor & Employment
Housing & Community Development
2,455,457
715,650
Social Services & Social Welfare
3,708,922
1,079,772
Economic Services
5,902,314
2,998,995
Debt Service (FE) (Interest Expense & Other Charges)
1,627,778
TOTAL CURRENT OPERATING EXPENDITURES (25 to 32)43,659,589
16,027,128
NET OPERATING INCOME/(LOSS) FROM CURRENT OPERATIONS(23-33)
340,411
44,197,512
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
44,197,512
ADD: CASH BALANCE, BEGINNING
78,806,268
76,405,389
FUNDS AVAILABLE (53+54)
79,146,679
120,602,901
Less: Payment of Prior Year Accounts Payable
FUND BALANCE, END (55-56)
79,146,679
120,602,901
CONTINUING APPROPRIATION
5,985,186
Total Assets
-

551,524

E
3,982,666
1,970,443
992,743
865,337
112,363
2,012,222
659,536
400,340
886,113
66,234
56,793,499
27,149,841
29,643,658
60,776,165

% of
General +
SEF to
Total
F
6.55%
3.24%
1.63%
1.42%
0.18%
3.31%
1.09%
0.66%
1.46%
0.11%
93.45%
44.67%
48.78%
0.00%
0.00%
100.00%

551,524

10,189,310
1,043,401
715,650
1,079,772
2,998,995
16,027,128
44,749,037

63.58%
0.00%
6.51%
0.00%
4.47%
6.74%
18.71%
0.00%
100.00%
0.00%

Total
(C + D)

SEF
D
551,524
551,524
551,524

551,524
2,400,879
2,952,403
2,952,403

44,749,037
78,806,268
123,555,305
123,555,305
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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