Page 1 of Budget 2014
EXCERPT FROM THE MINUTES OF THE 29th REGULAR SESSION OF THE SANGGUNIANG BAYAN OF
APALIT (2013-2016) HELD AT THE LEGISLATIVE SESSION HALL JANUARY 6, 2014
Present:
Hon. Pedro C. Nucom
Hon. Augusto D. Manlapaz
Hon. Jesus G. Torres, DMD.
Hon. Jedalyn L. Dalusung
Hon. Elias L. Mendoza, Jr. M.D.
Hon. Sanny D. Mendoza
Hon. Fortunato D. Castro
Hon. Ma. Ana Theresa M. Macalino
Hon. Cruzaldo C. Guanzon
Hon. Precy P. Eboña
Vice-Mayor/Presiding Officer
SB Member
SB Member
SB Member
SB Member
SB Member
SB Member
SB Member
SB Member
Liga President
APPROPRIATION ORDINANCE NO. 01
Series 2014
AN ORDINANCE AUTHORIZING THE ANNUAL BUDGET OF THE MUNICIPALITY OF APALIT
FOR FISCAL YEAR 2014 IN THE TOTAL AMOUNT OF ONE HUNDRED SEVENTY ONE
MILLION, NINE HUNDRED ONE THOUSAND, FOUR HUNDRED FORTY ONE
(P176,901,441.00) PHILIPPINE CURRENCY GENERAL FUND AND FIVE MILLION FIVE
HUNDRED THOUSAND (PHP5,500,000.00) PHILIPPINE CURRENCY ECONOMIC
ENTERPRISES COVERING THE VARIOUS EXPENDITURES FOR THE OPERATION OF
THE MUNICIPAL GOVERNMENT FOR THE YEAR 2014, AND APPROPRIATING THE
NECESSARY FUNDS FOR THE PURPOSE
Be it ordained in Regular Session assembled:
Section 1. The Annual Budget of the Municipality of Apalit for Fiscal Year 2014 in the total
amount of One Hundred Seventy One Million, Four Hundred One Thousand, Four Hundred
Forty One (P171,401,441.00) Philippine Currency General Fund and Five Million Five
Hundred Thousand (Php5,500,000.00) Philippine Currency Economic Enterprises covering
the various expenditures for the operation of the Municipal Government for the year 2014 is
hereby approved.
The budget comments consisting of the following are incorporated herein and made integral part of this
Ordinance:
1.
2.
3.
4.
Budget of Expenditures and Sources of Financing
Annual Investment Program
Personnel Schedule by department
Others
Page 2 of Budget 2014
Section 2. Sources of Funds.
Receipts
1. Beginning Balance – Underestimated IRA 2011
2. Receipts:
A. Local (Internal) Sources
1. Tax Revenue
a. Real Property Tax
b. Special Education Tax
c. Other Local Taxes
Amusement Tax
Business Taxes & License
Community Tax
Franchise Tax
Fines & Penalties Bus. Tax
Sub-Total
Total Tax Revenue
2. Non-Tax Revenue
a. Regulatory Fees
1. License Fees
2. Permit Fees
3. Other Fees
Registration Fees
Inspection Fees
Processing Fees
Fees on Weights & Measures
Other Permits & License
Fines & Penalties ( Permit & License)
Sub-Total
b. Business and Service Income
Clearance & Certification Fee
Parking Fee
Medical, Dental & Laboratory Fees
Garbage Fees
Other Service Income
Fines & Penalties-Service Income
Sub-Total
c. Other Income/Receipts
Interest Income
Miscellaneous Income (Other Income)
Sub-Total
Total Non-Tax Revenue
ACCOUNT
CODE
Past Year
Actual (2012)
Current Year
Estimate 2013
Budget Year
Proposed 2014
4,093,890.00
523
4,800,000.00
5,500,000.00
5,500,000.00
507
509
512
531
539
300,000.00
15,500,000.00
750,000.00
300,000.00
250,000.00
17,100,000.00
21,900,000.00
300,000.00
17,000,000.00
850,000.00
1,000,000.00
250,000.00
19,400,000.00
24,900,000.00
300,000.00
17,000,000.00
850,000.00
1,000,000.00
250,000.00
19,400,000.00
24,900,000.00
551
605
2,500,000.00
2,500,000.00
3,000,000.00
3,000,000.00
3,000,000.00
3,000,000.00
552
553
554
556
568
569
350,000.00
120,000.00
50,000.00
50,000.00
500,000.00
200,000.00
6,270,000.00
500,000.00
120,000.00
100,000.00
50,000.00
1,000,000.00
200,000.00
7,970,000.00
500,000.00
120,000.00
100,000.00
50,000.00
1,000,000.00
200,000.00
7,970,000.00
555
589
597
601
618
619
400,000.00
150,000.00
5,000.00
1,050,000.00
1,605,000.00
500,000.00
250,000.00
5,000.00
2,000,000.00
2,755,000.00
500,000.00
250,000.00
5,000.00
2,000,000.00
2,755,000.00
612
659
112,000.00
3,500,000.00
3,612,000.00
11,487,000.00
112,000.00
4,100,000.00
4,212,000.00
14,937,000.00
112,000.00
4,100,000.00
4,212,000.00
14,937,000.00
541
103,062,799.00
115,385,044.00
131,564,441.00
Receipts from Loans and Borrowings
Total Receipts
136,449,799.00
155,222,044.00
171,401,441.00
III. Less Continuing Appropriation
Total Available Resources for Appropriation
136,899,799.00
155,222,044.00
171,401,441.00
B.
C.
External Sources
1. Shares from National Internal Revenue Taxes
(IRA)
2. Share from GOCC’s
3. Other Shares from National Tax Collections
4. Extraordinary Receipts
5. Inter-local Transfers
6. Capital/Investment Receipts
a. Gain on Sale of Assets
b. Gain on Investments
Page 3 of Budget 2014
Receipts
I.
Economic Enterprises
a. Other Income/Receipts
Income from Market Operations
Income from Slaughterhouse
Aid from General Fund
ACCOUNT
CODE
Past Year
Actual 2012
INCOME
CLASSIFICATION
636
637
Current Year
Estimate 2013
4,522,605.28
Total
Budget Year
Proposed 2014
2,000,000.00
5,200,000.00
300,000.00
2,000,000.00
5,200,000.00
300,000.00
6,522,605.28
7,500,000.00
5,500,000.00
Section 3. Use of Funds.
Current Operating Expenditures
Programs/Projects/Activity
A.
B.
Programs
1. General Administration Services
a. General Administration &
Services, Sub-Total
2. Operations
a. Market
Sub-total Operations
TOTAL Programs
Personal
Services
Support
Maintenance & Other
Operating Expenses
46,394,363.59
96,339,189.21
4,748,996.68
751,003.32
51,143,360.27
97,090,192.53
Projects
1. Locally Funded Project
TOTAL NEW APPROPRIATION
Capital Outlay
2,355,000.00
145,088,552.80
5,500,000.00
2,355,000.00
26,312,888.20
51,143,360.27
TOTAL
150,588,552.80
26,312,888.20
123,403,080.73
2,355,000.00
176,901,441.00
Summary for All Offices
A. General Fund
Object of Expenditures
Account
Past
Current
Budget
Code
Year
Year
(Actual)
(Estimate)
Year
(Proposed)
(3)
(4)
2012
2013
(1)
(5)
2014
1.0 Current Operating Expenditures:
1.1 Personal Services -
24,169,992.00
Salaries
701
24,450,576.00
27,153,936.00
Wages
706
5,000,000.00
3,000,000.00
3,000,000.00
PERA
711
2,610,000.00
2,610,000.00
RA
713
1,533,000.00
1,533,000.00
1,914,000.00
2,132,400.00
TA
714
1,533,000.00
1,533,000.00
Clothing Allowance
715
676,000.00
825,000.00
Productivity Incentive Benefits
717
200,000.00
200,000.00
Cash Gift
724
695,000.00
722,500.00
550,000.00
Year End Bonus
725
2,488,869.00
2,949,743.50
2,453,028.00
Life & Retirement Ins. Contribution
731
2,934,069.12
3,258,472.32
PAG-IBIG Contribution
732
689,011.52
743,078.72
PHILHEALTH Contribution
733
256,530.00
406,075.50
361,244.34
ECC Contribution
734
120,000.00
120,000.00
Hazard Pay
721
1,241,934.00
1,318,581.00
85,200.00
1,334,502.00
Magna Carta
743
433,800.00
433,800.00
433,800.00
50,000.00
170,000.00
20,000.00
Longevity Pay
Terminal Leave Benefits
Total Personal Services
742
625,000.00
142,000.00
2,900,399.04
683,399.84
3,456,998.37
1,551,286.84
46,463,076.48
2,132,400.00
46,977,187.04
46,394,363.59
Page 4 of Budget 2014
1.2 Maint. And Other Operating Expenses755
1,670,000.00
1,950,000.00
2,320,000.00
756
200,000.00
300,000.00
500,000.00
Traveling Expenses
751
1,688,000.00
1,618,000.00
1,954,000.00
Training Expenses
753
759
1,905,000.00
1,880,000.00
2,450,000.00
1,300,000.00
2,000,000.00
1,500,000.00
761
1,246,659.46
1,300,000.00
1,600,000.00
Agricultural Expenses
762
500,000.00
500,000.00
500,000.00
Other Supplies Expenses
765
134,415.04
Electricity Expenses
767
300,000.00
300,000.00
771
100,000.00
100,000.00
100,000.00
774
15,000.00
15,000.00
15,000.00
Membership Dues
778
165,000.00
170,000.00
170,000.00
Advertising, Promotion & Marketing Exp.
780
1,250,000.00
1,050,000.00
1,550,000.00
Printing Expenses
781
300,000.00
250,000.00
250,000.00
Auditing Services
792
200,000.00
200,000.00
200,000.00
Fidelity Bond Premium
892
240,000.00
240,000.00
150,000.00
893
150,000.00
100,000.00
100,000.00
Office Supplies Expense
Accountable Form Expenses
Drugs and Medicines Expenses
Gasoline, Oil & Lubricants Expenses
Postage & Deliveries
Internet Expenses
Insurance Expenses
Representation Expense
783
1,900,000.00
2,100,000.00
2,500,000.00
Extraordinary Expenses
883
2,850,000.00
3,050,000.00
3,800,000.00
Miscellaneous Expenses
884
3,926,310.00
4,200,000.00
4,700,000.00
Rep./Maint. - Office Building
811
320,000.00
220,000.00
320,000.00
Rep./Maint. - Hospitals & Health Center
813
200,000.00
200,000.00
200,000.00
Rep./Maint. - Market & Slaughterhouses
814
300,000.00
250,000.00
Rep./Maint. - Office Equipment
821
170,000.00
170,000.00
Repair & Maint.- Motor Vehicles
841
650,000.00
754,673.32
650,000.00
2,000,000.00
170,000.00
Donation
878
500,000.00
1,500,000.00
Legal Services
791
250,000.00
250,000.00
Consultancy Services
793
480,000.00
480,000.00
480,000.00
Other Maint. & Operating Exp.
969
2,800,000.00
6,000,000.00
3,500,000.00
150,000.00
150,000.00
250,000.00
100,000.00
100,000.00
328,860.00
25,960,384.50
31,397,673.32
32,257.860.00
1,425,000.00
1,505,000.00
1,655,000.00
700,000.00
700,000.00
General Revision
Emergency Shelter Assistance (ESA)
Day Care Service
Total MOOE
2.0 Capital Outlay
Office Equipment
221
Purchase of Service Vehicle
3.0 Special Program Appropriation
Non-Office
45,904,205.77
51,184,072.64
Mandatory Obligations
28,601,022.25
30,958,111.00
55,391,257.16
35,002,960.25
74,505,228.02
82,142,183.64
92,749,217.41
148,353,689.00
162,722,044.00
171,401,441.00
Total
TOTAL APPROPRIATIONS
Page 5 of Budget 2014
B. Economic Enterprises
Object of Expenditures
(1)
Account
Past
Current
Budget
Code
Year
Year
Year
(Actual)
(Estimate)
(Proposed)
(3)
(4)
(5)
2012
2013
2014
(2)
1.0 Current Operating Expenditures:
1.1 Personal Services -
Salaries
Wages
PERA
Clothing Allowance
Productivity Incentive Benefits
Cash Gift
Year End Bonus
Life & Retirement Ins. Contribution
PAG-IBIG Contribution
PHILHEALTH Contribution
ECC Contribution
Longevity Pay
Terminal Leave Benefits
Total Personal Services
701
2,726,064.00
2,960,856.00
2,963,856.00
706
2,000,000.00
711
696,000.00
715
116,000.00
145,000.00
145,000.00
717
58,000.00
58,000.00
58,000.00
145,000.00
145,000.00
145,000.00
696,000.00
227,172.00
246,738.00
246,988.00
731
327,127.68
355,302.72
355,662.72
732
54,521.28
59,217.12
59,277.12
733
30,900.00
44,412.84
44,412.84
34,800.00
34,800.00
34,800.00
4,745,326.68
4,748,996.68
10,000.00
742
6,425,584.96
1.2 Maint. And Other Operating ExpensesOther Supplies Expenses
765
134,415.04
Electricity Expenses
Rep./Maint. - Market &
Slaughterhouses
767
300,000.00
300,000.00
300,000.00
814
300,000.00
250,000.00
250,000.00
200,000.00
204,673.32
201,003.32
Rep./Maint. - Office Equipment
821
Repair & Maint.- Motor Vehicles
841
Other Maint. & Operating Exp.
969
Total MOOE
TOTAL APPROPRIATIONS
2,000,000.00
934,415.04
7,360,000.00
751,003.32
7,500,000.00
5,500,000.00
Section 4. Use of Savings and Augmentation. In accordance with Section 336 of Republic Act No. 7160,
the Local Government Code of 1991, the Municipal Mayor and the Presiding Officer of the Sanggunian are
authorized to augment any item in the approved annual budget for their respective offices from savings in
other terms within the same expense class of their respective appropriations.
For this purpose, “savings” refer to portions or balances of any programmed appropriation free from any
obligation or encumbrance, still available after the satisfactory completion or the unavoidable
discontinuance or abandonment of the work, activity or purpose for which the appropriation is authorized, or
arising from unpaid compensation and related costs pertaining to vacant positions and leaves of absence
without pay.
“Augmentation” implies the existence in the budget of an item, project, activity or purpose with an
appropriation which, upon implementation or subsequent evaluation of needed resources, is determined to
be deficient.
Section 5. Priority in the Use of Personal Services Savings. Priority shall be given to the personnel
benefits of local employees in the use of Personal Services savings.
Page 6 of Budget 2014
Section 6. Separability Clause. If, for any reason, any Section or provision of this Appropriation
Ordinance is disallowed in Budget Review or declared invalid by proper authorities, other Sections or
provisions hereof that are not affected thereby shall continue to be in full force and effect.
Section 7. Effectivity. The provisions of this Appropriation Ordinance shall take effect on January 1, 2014.
I HEREBY CERTIFY that this is a true and accurate copy of Appropriation Ordinance No.1, series
2014 duly enacted by the Sanggunian Bayan of Apalit on January 6, 2014.
GLENN J. DANTING
Secretary to the Sanggunian
With the concurrence of:
AUGUSTO D. MANLAPAZ
SB Member
JESUS G. TORRES, DMD
SB Member
JEDALYN L. DALUSUNG
SB Member
ELIAS L. MENDOZA, JR. MD.
SB Member
SANNY D. MENDOZA
SB Member
FORTUNATO D. CASTRO
SB Member
MA. ANA THERESA M. MACALINO
SB Member
CRUZALDO C. GUANZON
SB Member
PRECY P. EBOÑA
Liga President
Attested by:
PEDRO C. NUCOM
Vice-Mayor/Presiding Officer
Approved by:
OSCAR D. TETANGCO, JR.
Municipal Mayor
Date approved: ____________________