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Annex A-1

City of Himamaylan
Balance Sheet
As of December 31, 2008
General Fund
ASSETS
Current Assets
Cash
Receivables
Inventories
Prepayments
Total Current Assets
Property, Plant and Equipment (net of depreciation)
Land
Land Improvements
Buildings
Office Equipment, Furniture and Fixtures
Machineries and Equipment
Transportation Equipment
Other Property, Plant and Equipment
Public Infrastructures
Construction in Progress
Total Property, Plant & Equipment
Other Assets
TOTAL ASSETS
LIABILITIES
Current Liabilities
Long Term Liabilities
Deferred Credits
Total Liabilities
EQUITY
Government Equity, beginning
Add/Deduct:
Retained Operating Surplus
Prior Years Adjustments
Transfers to Registry
Government Equity, End
TOTAL LIABILITIES AND EQUITY

P
P

116,197,721.14
179,201,319.11
1,908,000.00
9,164,434.32
306,471,474.57
63,828,118.29
19,079,160.43
36,640,272.09
28,575,902.60
35,090,966.14
30,493,353.59
6,167,897.65
3,120,145.10
355,800,002.10
578,795,817.99
13,126,596.42
898,393,888.98

16,184,211.14
66,083,489.06
89,486,462.20
171,754,162.40

616,461,163.53

113,285,014.42
(3,106,451.37)
726,639,726.58
898,393,888.98

Annex A-2
City of Himamaylan
Statement of Income and Expenses
For the Year Ended December 31, 2008
General Fund

Income
National taxes
Local Taxes
Permits and Licenses
Service Income
Business Income
Other Income
Gain/Loss Accounts
Total Income
Less: Expenses
Personal Services
Maintenance and Other Operating Expenses
Financial Expenses
Total Expenses
Net Operating Income
Add:Subsidies from
Total
Less:Subsidies to
Net Income

P
P
P
P

16,355.60
6,189,389.04
1,336,187.30
296,310.00
1,925,361.93
303,108,962.91
7,313.40
312,879,880.18
66,573,107.06
121,429,693.70
4,003,102.27
192,005,903.03
120,873,977.15
120,873,977.15
7,588,962.73
113,285,014.42

Annex A-3
City of Himamaylan
Statement of Cash Flows
For the Year Ended December 31, 2008
General Fund
Cash Flow from Operating Activities :
Cash Inflows :
Collection from Taxes
Share from Internal Revenue collections
Other Reciepts
Total Cash Inflows
Cash OutFlows :
PaymentsTo Suppliers and Creditors
To Employees
Interest Expense
Total Cash Outflows
Net Cash Operating Activities
Cash Flow from Investing Activities :
Cash Inflows :
From Collection of Other Income
Total Cash Inflows
Cash OutFlows :
To Purchase of Property , Palnt and Equipment
Total Cash Outflows
Net Cash Investing Activities
Cash Flow from Financing Activities :
Cash Inflows :
From Acquisition of Loans
Total Cash Inflows
Cash OutFlows :
Payment of Loan Amortization
Total Cash Outflows
Net Cash From Financing Activities
Net Increase in Cash
Cash at the Beginning of the year
Cash at the End of the Period

15,984,975.15
284,458,633.65
1,042,687.07
301,486,295.87

P
P

94,465,519.30
123,382,544.69
709,795.06
218,557,859.05
82,928,436.82

P
P

13,167.00
13,167.00

P
P

P
P

56,250,018.50
56,250,018.50
(56,236,851.50)

9,588,851.21
9,588,851.21
(9,588,851.21)
17,102,734.11
99,094,987.03
116,197,721.14

Annex A-4
City of Himamaylan
Balance Sheet
As of December 31, 2008
Special Education Fund
ASSETS
Current Assets
Cash
Receivables
Inventories
Prepayments
Total Current Assets
Property, Plant and Equipment (net of depreciation)
Land
Land Improvements
Buildings
Office Equipment, Furniture and Fixtures
Machineries and Equipment
Transportation Equipment
Other Property, Plant and Equipment
Public Infrastructures
Construction in Progress
Total Property, Plant & Equipment
Other Assets
TOTAL ASSETS
LIABILITIES
Current Liabilities
Long Term Liabilities
Deferred Credits
Total Liabilities
EQUITY
Government Equity, beginning
Add/Deduct:
Retained Operating Surplus
Prior Years Adjustments
Transfers to Registry
Government Equity, End
TOTAL LIABILITIES AND EQUITY

1,579,272.03
86,650,908.64
6,955.00
88,237,135.67

907,474.72
931,307.36
1,669,455.59
33,317.72
60,158.57
22,047.20
138,338.31
3,762,099.47
91,999,235.14

560,265.14
87,307,148.53
87,867,413.67

4,710,939.95

(577,844.73)
(1,273.75)
4,131,821.47
91,999,235.14

Annex A-5
City of Himamaylan
Statement of Income and Expenses
For the Year Ended December 31, 2008
Special Education Fund
Income
National taxes
Local Taxes
Permits and Licenses
Service Income
Business Income
Other Income
Total Income
Less: Expenses
Personal Services
Maintenance and Other Operating Expenses
Financial Expenses
Total Expenses
Net Operating Income
Add:Subsidies from
Total
Less:Subsidies to
Net Income

4,036,773.53
4,036,773.53
5,740.00
4,608,878.26
4,614,618.26
(577,844.73)
(577,844.73)
(577,844.73)

Annex A-6
City of Himamaylan
Statement of Cash Flows
For the Year Ended December 31, 2008
Special Education Fund
Cash Flow from Operating Activities :
Cash Inflows :
Collection from Taxes
Share from Internal Revenue collections
Other Reciepts
Total Cash Inflows
Cash OutFlows :
PaymentsTo Suppliers and Creditors
To Employees
Interest Expense
Total Cash Outflows
Net Cash Operating Activities
Cash Flow from Investing Activities :
Cash Inflows :
From Collection of Other Income
Total Cash Inflows
Cash OutFlows :
To Purchase of Property , Palnt and Equipment
Total Cash Outflows
Net Cash Investing Activities
Cash Flow from Financing Activities :
Cash Inflows :
From Acquisition of Loans
Total Cash Inflows
Cash OutFlows :
Payment of Loan Amortization
Total Cash Outflows
Net Cash From Financing Activities
Net Increase in Cash
Cash at the Beginning of the year
Cash at the End of the Period

P
P

P
P
P
P

P
P

3,624,671.45
28,181.39
3,652,852.84

2,558,789.92
1,566,963.50
4,125,753.42
(472,900.58)

125,100.56
125,100.56
(125,100.56)

(598,001.14)
2,177,273.17
1,579,272.03

Annex A-7
City of Himamaylan
Balance Sheet
As of December 31, 2008
Trust Fund
ASSETS
Current Assets
Cash
Receivables
Inventories
Prepayments
Total Current Assets
Property, Plant and Equipment (net of depreciation)
Land
Land Improvements
Buildings
Office Equipment, Furniture and Fixtures
Machineries and Equipment
Transportation Equipment
Other Property, Plant and Equipment
Public Infrastructures
Construction in Progress
Total Property, Plant & Equipment
Other Assets
TOTAL ASSETS
LIABILITIES
Current Liabilities
Long Term Liabilities
Deferred Credits
Total Liabilities
EQUITY
Government Equity, beginning
Add/Deduct:
Retained Operating Surplus
Prior Years Adjustments
Transfers to Registry
Government Equity, End
TOTAL LIABILITIES AND EQUITY

4,538,990.70
1,534,728.48
6,073,719.18

3,771,898.79
4,562,166.62
565,635.28
1,048,796.75
720,000.00
24,998.00
194,048.38
2,206,606.07
13,094,149.89
134,200.00
19,302,069.07

7,769,254.50
7,769,254.50

12,078,540.97
-

(545,726.40)
11,532,814.57
19,302,069.07

Annex A-8
City of Himamaylan
Statement of Cash Flows
For the Year Ended December 31, 2008
Trust Fund

Cash Flow from Operating Activities :


Cash Inflows :
Collection from Taxes
Share from Internal Revenue collections
Other Reciepts
Total Cash Inflows
Cash OutFlows :
PaymentsTo Suppliers and Creditors
To Employees
Interest Expense
Total Cash Outflows
Net Cash Operating Activities
Cash Flow from Investing Activities :
Cash Inflows :
From Collection of Other Income
Total Cash Inflows
Cash OutFlows :
To Purchase of Property , Palnt and Equipment
Total Cash Outflows
Net Cash Investing Activities
Cash Flow from Financing Activities :
Cash Inflows :
From Acquisition of Loans
Total Cash Inflows
Cash OutFlows :
Payment of Loan Amortization
Total Cash Outflows
Net Cash From Financing Activities
Net Increase in Cash
Cash at the Beginning of the year
Cash at the End of the Period

P
P

P
P
P
P

P
P

4,584,638.87
4,584,638.87

3,473,763.91
3,473,763.91
1,110,874.96

228,711.33
228,711.33
(228,711.33)

882,163.63
3,656,827.07
4,538,990.70

Annex B-1
LOCAL GOVERNMENT OF HIMAMAYLAN
STATEMENT OF APPROPRIATIONS, ALLOTMENTS, OBLIGATIONS AND BALANCES
GENERAL FUND
CALENDAR YEAR 2008
CODE FUNCTION/PROGRAM/PROJECT

APPROPRIATIONS

ALLOTMENTS

OBLIGATIONS

BALANCES OF

BALANCES OF

APPRORIATIONS

ALLOTMENTS

440,232,263.77 P

429,787,206.02 P

293,064,605.09 P

147,167,658.68 P

136,722,600.93

CURRENT APPROPRIATION P
PS
P
MOOE
CO

338,709,501.00 P
69,526,672.00 P
159,441,287.75
109,741,541.25

328,854,443.25 P
69,526,672.00 P
149,586,230.00
109,741,541.25

276,707,566.19 P
65,623,451.56 P
132,827,348.16
78,256,766.47

62,001,934.81 P
3,903,220.44 P
26,613,939.59
31,484,774.78

52,146,877.06
3,903,220.44
16,758,881.84
31,484,774.78

1000 GENERAL PUBLIC SERVICES P


PS
MOOE
CO

156,738,520.11 P
35,973,300.38
65,981,213.73
54,784,006.00

156,738,520.11 P
35,973,300.38
65,981,213.73
54,784,006.00

134,783,066.82 P
34,067,476.14
61,133,525.04
39,582,065.64

21,955,453.29 P
1,905,824.24
4,847,688.69
15,201,940.36

18,010,662.00 P
13,847,062.00
4,163,600.00
-

18,010,662.00 P
13,847,062.00
4,163,600.00
-

17,230,310.92 P
13,200,964.48
4,029,346.44
-

780,351.08 P
646,097.52
134,253.56
-

21,955,453.29
1,905,824.24
4,847,688.69
15,201,940.36
780,351.08
646,097.52
134,253.56
-

6000 HOUSING AND COMMUNITY


DEVELOPMENT
P
PS
MOOE
CO

1,524,496.85 P
1,524,496.85
-

1,524,496.85 P
1,524,496.85
-

1,433,074.72 P
1,433,074.72
-

91,422.13 P
91,422.13
-

91,422.13
91,422.13
-

7000 SOCIAL WELFARE SERVICES P


PS
MOOE
CO

9,932,002.02 P
4,661,202.02
5,270,800.00
-

9,932,002.02 P
4,661,202.02
5,270,800.00
-

8,433,808.97 P
4,649,201.86
3,784,607.11
-

1,498,193.05 P
12,000.16
1,486,192.89
-

1,498,193.05
12,000.16
1,486,192.89
-

GRAND TOTAL
A

4000 HEALTH SERVICES


PS
MOOE
CO

8000 ECONOMIC SERVICES


PS
MOOE
CO

23,147,930.25 P
9,893,297.25
12,854,633.00
400,000.00

23,147,930.25 P
9,893,297.25
12,854,633.00
400,000.00

20,983,291.51 P
9,709,005.77
11,274,285.74
-

2,164,638.74 P
184,291.48
1,580,347.26
400,000.00

9000 OTHER PURPOSES


PS
MOOE
CO

129,355,889.77 P
3,627,313.50
71,171,041.02
54,557,535.25

119,500,832.02 P
3,627,313.50
61,315,983.27
54,557,535.25

93,844,013.25 P
2,563,728.59
52,605,583.83
38,674,700.83

35,511,876.52 P
1,063,584.91
18,565,457.19
15,882,834.42

2,164,638.74
184,291.48
1,580,347.26
400,000.00
25,656,818.77
1,063,584.91
8,710,399.44
15,882,834.42

CONTINUING APPROPRIATIONS P

101,522,762.77 P

100,932,762.77 P

16,357,038.90 P

590,000.00 P

84,575,723.87

6,090,693.17 P
95,432,069.60

6,090,693.17 P
94,842,069.60

4,076,093.49 P
12,280,945.41

2,014,599.68 P
83,151,124.19

2,014,599.68
82,561,124.19

1000 GENERAL PUBLIC SERVICES P


MOOE
CO

36,799,703.60 P
6,090,693.17
30,709,010.43

36,209,703.60 P
6,090,693.17
30,119,010.43

14,112,876.54 P
4,076,093.49
10,036,783.05

22,686,827.06 P
2,014,599.68
20,672,227.38

22,096,827.06
2,014,599.68
20,082,227.38

9000 OTHER PURPOSES


MOOE
CO

64,723,059.17 P
64,723,059.17

64,723,059.17 P
64,723,059.17

2,244,162.36 P
2,244,162.36

62,478,896.81 P
62,478,896.81

62,478,896.81
62,478,896.81

MOOE
CO

Annex B-2
LOCAL GOVERNMENT OF HIMAMAYLAN
STATEMENT OF APPROPRIATIONS, ALLOTMENTS, OBLIGATIONS AND BALANCES
SPECIAL EDUCATION FUND
CALENDAR YEAR 2008
CODE
FUNCTION/PROGRAM/PROJECT APPROPRIATION

BALANCES OF
APPRORIATIONS

BALANCES OF
ALLOTMENTS

5,234,918.43

5,234,918.43

4,321,977.25

912,941.18

912,941.18

CURRENT APPROPRIATION P
PS
MOOE
CO

5,010,794.43
4,826,336.16
184,458.27

5,010,794.43
4,826,336.16
184,458.27

4,256,477.25
4,120,277.25
136,200.00

754,317.18
706,058.91
48,258.27

754,317.18
706,058.91
48,258.27

5,010,794.43 P
4,826,336.16
184,458.27

5,010,794.43 P
4,826,336.16
184,458.27

4,256,477.25 P
4,120,277.25
136,200.00

754,317.18 P
706,058.91
48,258.27

224,124.00 P
224,124.00

224,124.00 P
224,124.00

65,500.00 P
65,500.00

158,624.00 P
158,624.00

754,317.18
706,058.91
48,258.27
158,624.00
158,624.00

3000 EDUCATION, CULTURE,


SPORTS AND MANPOWER
DEVELOPMENT
PS
MOOE
CO
B

OBLIGATIONS

GRAND TOTAL
A

ALLOTMENTS

CONTINUING APPROPRIATIONS

CO

Annex C-1
Report Finding No. 3

Annex C-2
Report Finding No. 3

Annex C-3
Report Finding No. 3

Annex C-4
Report Finding No. 3

Annex C-5
Report Finding No. 3

Annex C-6
Report Finding No. 3

Annex C-7
Report Finding No. 3

Annex C-8
Report Finding No. 3

Annex C-9
Report Finding No. 3

Annex C-10
Report Finding No. 3

Annex C-11
Report Finding No. 3

Annex C-12
Report Finding No. 3

Annex C-13
Report Finding No. 3

Annex C-14
Report Finding No. 3

Annex C-15
Report Finding No. 3

Annex C-16
Report Finding No. 3

Annex C-17
Report Finding No. 3

Annex C-18
Report Finding No. 3

Annex C-19
Report Finding No. 3

Annex C-20
Report Finding No. 3

Annex C-21
Report Finding No. 3

Annex C-22
Report Finding No. 3