STATEMENT OF RECEIPTS AND EXPENDITURES

Summary by LGU Type

FY 2013 (Final)
In Php Million
Particulars PROVINCE CITY MUNICIPALITY TOTAL
LOCAL SOURCES 16,205.40 94,537.31 24,842.34 135,585.05
TAX REVENUE 7,306.44 75,444.52 13,752.35 96,503.31
Real Property Tax 5,571.06 29,517.42 6,184.10 41,272.58
Tax on Business 1,108.54 41,586.78 6,851.60 49,546.92
Other Taxes 626.84 4,340.32 716.65 5,683.81
NON-TAX REVENUE 8,898.97 19,092.79 11,089.99 39,081.74
Regulatory Fees (Permit and Licenses) 222.17 5,671.00 2,448.75 8,341.92
Service/User Charges (Service Income) 2,628.40 3,387.69 1,818.64 7,834.73
Receipts from Economic Enterprises (Business Income) 4,174.41 5,419.78 16,658.43
7,064.23
Other Receipts (Other General Income) 1,873.98 2,969.86 1,402.82 6,246.66
EXTERNAL SOURCES 74,234.24 73,319.98 107,682.37 255,236.59
Internal Revenue Allotment 69,441.74 69,478.72 102,029.50 240,949.95
Other Shares from National Tax Collections 2,915.63 2,495.99 3,826.33 9,237.96
Inter-Local Transfer 1,350.69 670.28 446.00 2,466.97
Extraordinary Receipts/Grants/Donations/Aids 526.18 674.98 1,380.55 2,581.71
TOTAL CURRENT OPERATING INCOME 90,439.64 167,857.29 132,524.72 390,821.64
LESS: CURRENT OPERATING EXPENDITURES (PS +
MOOE+FE)
General Public Services 31,728.84 62,594.58 69,488.44 163,811.86
Education, Culture & Sports/ Manpower Development 2,369.29 11,645.30 2,639.46 16,654.06
Health, Nutrition & Population Control 12,633.78 13,869.06 9,445.97 35,948.81
Labor & Employment 36.86 121.08 31.24 189.18
Housing & Community Development 542.89 5,647.58 1,501.85 7,692.31
Social Services & Social Welfare 3,397.90 6,158.28 6,707.66 16,263.84
Economic Services 16,171.97 20,647.35 18,266.58 55,085.90
Debt Service (FE) (Interest Expense & Other Charges) 1,181.46 2,091.19 1,103.07 4,375.72
TOTAL CURRENT OPERATING EXPENDITURES 68,063.01 122,774.41 109,184.26 300,021.68
NET OPERATING INCOME/(LOSS) FROM CURRENT
22,376.63 45,082.87 23,340.46 90,799.96
OPERATIONS
ADD: NON INCOME RECEIPTS
CAPITAL/INVESTMENT RECEIPTS 228.92 2,046.09 140.77 2,415.78
Proceeds from Sale of Assets 12.19 2,029.32 68.28 2,109.80
Proceeds from Sale of Debt Securities of Other Entities 194.49 0.00 0.00 194.49
Collection of Loans Receivables 22.24 16.77 72.49 111.49
RECEIPTS FROM LOANS AND BORROWINGS 2,901.16 5,658.20 1,941.52 10,500.87
Acquisition of Loans 2,901.16 5,328.20 1,889.97 10,119.33
Issuance of Bonds 0.00 330.00 51.55 381.55
OTHER NON-INCOME RECEIPTS 62.82 3.15 20.74 86.71
TOTAL NON-INCOME RECEIPTS 3,192.90 7,707.44 2,103.03 13,003.37
LESS: NON OPERATING EXPENDITURES
CAPITAL/INVESTMENT EXPENDITURES 7,731.49 21,597.02 10,219.75 39,548.26
Purchase/Construct of Property Plant and Equipment
7,731.49 10,216.90 39,545.42
(Capital Outlay) 21,597.02
Purchase of Debt Securities of Other Entities (Investment
0.00 2.85 2.85
Outlay) 0.00
Grant/Make Loan to Other Entities (Investment Outlay) 0.00 0.00 0.00 0.00
DEBT SERVICE (Principal Cost) 2,764.13 5,227.96 2,956.90 10,948.99
Payment of Loan Amortization 2,748.49 5,216.10 2,946.77 10,911.37
Retirement/Redemption of Bonds/Debt Securities 15.64 11.86 10.12 37.62
OTHER NON-OPERATING EXPENDITURES 0.00 0.00 84.67 84.67
TOTAL NON-OPERATING EXPENDITURES 10,495.62 26,824.98 13,261.32 50,581.93
NET INCREASE/(DECREASE) IN FUNDS 15,073.90 25,965.33 12,182.17 53,221.41
ADD: CASH BALANCE, BEGINNING 30,237.04 63,751.46 35,059.46 129,047.97
FUNDS AVAILABLE 45,310.95 89,716.79 47,241.63 182,269.37
Less: Payment of Prior Year Accounts Payable 10,914.07 19,387.89 5,163.86 35,465.82
CONTINUING APPROPRIATION 3,883.72 30,673.43 8,466.91 43,024.07
FUND BALANCE, END 30,513.15 39,655.47 33,610.86 103,779.48
Title: Statement of Receipts and Expenditures (SRE)
Originator: Bureau of Local Government Finance (BLGF)
Publication date: January 01, 2022
Extraction date: November 05, 2021
The Statement of Receipts and Expenditures report is the basic financial statement
prescribed by the Department of Finance to monitor the local government units’ (LGUs)
Abstract:
financial performance. This report is system generated through the LGU Integrated Financial
Tools (LIFT) System of the Bureau of Local Government Finance.
Process/Progress: Updated Annually
Access constraints: None
Use constraints: Acknowledgement of the Bureau of Local Government Finance as the source.
The data presented were based on the SRE reports submitted by the LGUs, through the local
treasurers, using the LIFT System of the BLGF.

The BLGF takes reasonable measures to ensure the accuracy and timeliness of the financial
data available. However, the BLGF assumes no responsibility for consequences, including
direct, indirect, special, or consequential damages arising out of or in connection with the use
or misuse of any information that is available. The user shall have the sole responsibility for
assessing the relevance and accuracy of the data.

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public. Such information includes, but not limited to, quarterly and annual financial and
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Primary Contact Local Financial Data Analysis Division (LFDAD)

Contact Telephone number: (02) 8522-8771
Contact Fax Number: (02) 8522-8771
Contact Email Address: lfdad@blgf.gov.ph