REPUBLIC OF THE PHILIPPINES
PROVINCE OF LA UNION
MUNICIPALITY OF BALAOAN
CONSOLIDATED STATEMENT OF INCOME AND EXPENSES
LGU Code 01-026-5
For the Period ended December 31, 2012
(With Comparative Figures for CY 2011)
2012
TAX REVENUE
Local Taxes
Amusement Tax
Business Tax
Community Tax
Franchise Tax
Occupation Tax
Printing and Publication Tax
Property Transfer Tax
Real Property Tax
Less: Discount on Real Property Tax
Real Property Tax on Idle Lands
Special Assesment Tax
Special Education Tax
Less: Discount on Special Education Tax
Tax on Delivery Trucks and Vans
Tax on Sand, Gravel and Other Quarry Products
Other Local Taxes
Fines and Penalties - Local Taxes
Total Local Taxes
GENERAL INCOME ACCOUNTS
P
5,230,851.15
807,041.31
1,152,911.20
(123,464.70)
1,502,421.03
(215,612.93)
3,450.00
446,319.45
8,803,916.51
2011
P
4,019,404.09
749,422.90
918,947.25
(106,831.99)
1,148,683.95
(133,544.81)
900.00
192,215.85
6,789,197.24
Internal Revenue Allotment
Permits and Licenses
Fees on Weights and Measures
Fishery Rental Fees
Franchising and Licensing Fees
Motor Vehicles Users Charge
Permit Fees
Registration Fees
Other Permits and Licenses
Fines and Penalties - Permits and Licenses
Total Permits and Licenses
Service Income
Affiliation Fees
Athletic and Cultural Fees
Clearance and Certification Fees
Comprehensive Examination Fees
Diploma and Graduation Fees
Garbage Fees
Inspection Fees
Library Fees
Medical, Dental and Laboratory Fees
Processing Fees
Seminar Fees
Toll and Terminal Fees
Transcript of Records Fees
Other Service Income
Fines and Penalties - Service Income
Total Service Income
Business Income
Hospital Fees
Income from Canteen Operations
P
53,088,350.00
P
18,250.00
589,440.00
1,700,830.36
489,895.00
883,764.01
207,071.95
3,889,251.32
P
236,770.00
326,990.00
377,550.00
941,310.00
-
P
54,690,083.00
P
606,970.50
1,630,313.32
464,750.00
850,750.04
125,573.91
3,678,357.77
P
207,940.00
282,020.00
362,850.00
852,810.00
-
Income from Cemetery Opeartions
Income from Communication Facilities
Income from Dormitory Operations
Landing and Parking Fees
Income from Markets
Income from Slaughterhouses
Income from Transportation Systems
Income from Waterworks Systems
Printing and Publication Income
Rent Income
Sales Revenue
Cost of Goods Sold
Net Sales Revenue
Tuition Fees
Other Business Income
Fines and Penalties - Business Income
Total Business Income
Other Income
Dividend Income
Income from Grants and Donations
Insurance Income
Interest Income
Sale from Confiscated/Abandoned/Seized Goods and Properties
Share from Economic Zones
Share from Expanded Value Added Tax (EVAT)
Share from National Wealth
Share from PAGCOR/PCSO
Share from Tobacco Excise Tax
Miscellaneous Income
Other Fines and Penalties
Total Other Income
P
287,000.00
789,100.00
4,738,320.00
953,020.00
527,350.00
18,950.00
44,037.50
7,357,777.50
P
1,775,798.18
63,352,129.00
1,123,966.94
66,251,894.12
P
171,500.00
810,050.00
5,020,574.73
707,200.00
515,607.00
205,650.00
80,561.00
7,511,142.73
P
1,172,603.20
58,006.00
88,005,531.00
1,361,324.45
90,597,464.65
TOTAL OPERATING INCOME
EXPENSES
PERSONAL SERVICES
Salaries and Wages
Salaries and Wages - Regular
Salaries and Wages - Military/Uniformed
Salaries and Wages - Part-Time
Salaries and Wages - Substitute
Salaries and Wages - Casual
Salaries and Wages - Contractual
Salaries and Wages - Emergency
Other Compensation
Personnel Economic Relief Allowance (PERA)
Additional Compensation (ADCOM)
Representation Allowance (RA)
Transportation Allowance (TA)
Clothing/Uniform Allowance
Subsistence, Laundry and Quarter Allowance
Productivity Incentive Allowance
Other Bonuses and Allowances
Honoraria
Hazard Pay
Longevity Pay
Overtime and Night Pay
Cash Gift
Year-End Bonus
Personnel Benefits Contributions
Life and Retirement Insurance Contributions
PAG-IBIG Contributions
PHILHEALTH Contributions
ECC Contributions
P
140,332,499.45
P
164,119,055.39
21,534,083.79
28,500.00
-
19,117,945.89
62,500.00
-
2,263,000.00
1,391,040.00
1,391,040.00
372,000.00
155,400.00
160,000.00
474,375.00
1,800,090.75
2,245,956.52
1,391,040.00
1,391,040.00
372,000.00
156,700.00
164,000.00
80,513.75
467,500.00
1,586,269.50
2,582,885.22
113,200.00
729,730.50
107,504.67
2,293,099.18
263,639.83
501,475.00
103,951.57
Other Personnel Benefits
Pension Benefits - Civilian
Retirement Benefits - Civilian
Terminal Leave Benefits
Health Workers Benefits
Other Personnel Benefits
Total Personal Benefits
MAINTENANCE AND OTHER OPERATING EXPENSES
Traveling Expenses
Traveling Expenses - Local
Traveling Expenses - Foreign
Training and Scholarship Expenses
Training Expenses
Scholarship Expenses
Supplies and Material Expenses
Office Supplies Expense
Accountable Forms Expenses
Animal/Zoological Supplies Expenses
Food Supplies Expenses
Drugs and Medicines Expenses
Medical, Dental and Laboratory Supplies Expenses
Gasoline, Oil and Lubricants Expenses
Agricultural Supplies Expenses
Textbooks and Instructional Materials Expenses
Military and Police Supplies Expenses
Other Supplies Expenses
Utility Expenses
Water Expenses
Electricity Expenses
Cooking Gas Expenses
Communication Expenses
P
428,043.86
362,210.88
2,557,500.00
36,450,604.67
P
1,052,939.53
397,819.84
2,327,500.00
33,975,890.61
404,144.37
-
585,051.00
-
2,288,439.60
-
2,211,838.04
-
3,055,529.18
120,145.50
996,322.00
1,706,976.14
226,200.00
687,378.95
3,270,533.18
104,150.00
992,032.30
1,514,288.44
645,085.00
353,333.00
1,439,219.84
-
264,963.00
1,490,947.47
-
Postage and Deliveries
Telephone Expenses - Landline
Telephone Expenses - Mobile
Internet Expenses
Cable, Satellite, Telegraph and Radio Expenses
Membership, Dues and Contributions to Organizations
Awards and Indemnities Expenses
Advertising Expenses
Printing and Binding Expenses
Rent Expenses
Representation Expenses
Transportation and Delivery Expenses
Storage Expenses
Subscription Expenses
Survey Expenses
Rewards and Other Claims
Professional Service
Legal Services
Auditing Services
Consultancy Services
Environment/Sanitary Services
General Services
Janitorial Services
Security Services
Other Professional Services
Repairs and Maintenance
Land Improvements
Repairs and Maintenance - Land Improvements
Repairs and Maintenance - Electrification, Power and Energy Structures
Buildings
Repairs and Maintenance - Office Buildings
228.00
148,501.89
129,576.42
7,200.00
11,000.00
1,534.00
531,836.70
-
830.00
150,349.91
112,278.36
21,562.52
29,700.00
16,000.00
1,800.00
448,655.00
-
432,000.00
187,250.00
482,000.00
24,000.00
969,200.00
-
-
Repairs and Maintenance - School Buildings
Repairs and Maintenance - Hospitals and Health Centers
Repairs and Maintenance - Markets and Slaughterhouses
Repairs and Maintenance - Other Structures
Leasehold Improvements
Repairs and Maintenance - Leasehold Improvements - Land
Repairs and Maintenance - Leasehold Improvements - Buildings
Repairs and Maintenance - Other Leasehold Improvements
Office Equipment, Furniture and Fixtures
Repairs and Maintenance - Office Equipments
Repairs and Maintenance - Furniture and Fixtures
Repairs and Maintenance - IT Equipment and Software
Machineries and Equipment
Repairs and Maintenance - Machineries
Repairs and Maintenance - Agricultural, Fishery and Forestry Equipments
Repairs and Maintenance - Communication Equipments
Repairs and Maintenance - Construction and Heavy Equipment
Repairs and Maintenance - Firefighting Equipment and Accessories
Repairs and Maintenance - Hospital Equipment
Repairs nad Maintenance - Medical, Dental and Laboratory Equipment
Repairs and Maintenance - Military and Police Equipment
Repairs and Maintenance - Sports Equipment
Repairs and Maintenance - Technical and Scientific Equipment
Repairs and Maintenance - Other Machineries and Equipment
Transportation Equipment
Repairs and Maintenance - Motor Vehicles
Repairs and Maintenance - Watercrafts
Repairs and Maintenance - Other Transportation Equipment
Other Property, Plant and Equipment
Repairs and Maintenance - Other Property, Plant and Equipment
Public Infrastructures
97,800.00
91,132.00
1,181,015.00
-
121,350.00
189,720.00
94,280.00
-
10,710.00
91,500.00
31,750.00
42,600.00
13,435.00
8,160.00
1,311,486.14
-
1,202,969.71
-
-
-
Repairs and Maintenance - Roads, Highways and Bridges
Repairs and Maintenance - Plazas, Parks and Monuments
Repairs and Maintenance - Ports, Lighthouses and Harbors
Repairs and Maintenance - Artesian Wells, Reservoirs, Pumping Stations and Conduits
Repairs and Maintenance - Irrigation, Canals and Laterals
Repairs and Maintenance - Flood Controls
Repairs and Maintenance - Waterways, Aqueducts, Seawalls, Riverwalls and Others
Repairs and Maintenance - Other Public Infrastructures
Reforestation Projects
Repairs and Maintenance - Reforestation - Upland
Repairs and Maintenance - Reforestation - Marshland/Swampland
Confidential, Intelligence, Extraordinary and Miscellaneous Expenses
Confidential Expenses
Intelligence Expenses
Extraordinary Expenses
Miscellaneous Expenses
Taxes, Insurance Premiums and Other Fees
Taxes, Duties and Licenses
Fidelity Bond
Insurance Expenses
Non-Cash Expenses
Depreciation
Land Improvements
Depreciation - Land Improvements
Depreciation - Electrification, Power and Energy Structures
Buildings
Depreciation - Office Buildings
Depreciation - School Buildings
Depreciation - Hospitals and Health Centers
Depreciation - Markets and Slaughterhouses
Depreciation - Other Structures
2,146,340.00
2,322,281.80
90,552.75
-
318,150.00
170,641.00
1,355,917.20
4,072,337.00
-
20,492.40
5,782.63
9,842.00
36,869.66
9,075.00
1,076,035.81
25,126.54
9,075.00
634,623.79
28,898.04
13,344.44
1,899,327.88
119,999.90
28,898.04
13,344.44
1,899,327.88
69,563.16
Leasehold Improvements
Depreciation - Leasehold Improvements, Land
Depreciation - Leasehold Improvements, Buildings
Depreciation - Other Leasehold Improvements
Office Equipment, Furniture and Fixtures
Depreciation - Office Equipment
Depreciation - Furniture and Fixtures
Depreciation - IT Equipment
Depreciation - Library Books
Machineries and Equipment
Depreciation - Machineries
Depreciation - Agricultural, Fishery and Forestry Equipment
Depreciation - Communication Equipment
Depreciation - Construction and Heavy Equipment
Depreciation - Firefighting Equipment and Accessories
Depreciation - Hospital Equipment
Depreciation - Medical, Dental and Laboratory Equipment
Depreciation - Military and Police Equipment
Depreciation - Sports Equipment
Depreciation - Technical and Scientific Equipment
Depreciation - Other Machineries and Equipment
Transportation Equipment
Depreciation - Motor Vehicles
Depreciation - Watercrafts
Depreciation - Other Transportation Equipment
Other Property, Plant and Equipment
Depreciation - Other Property, Plant and Equipment
Other Maintenance and Operating Expenses
Loss of Assets
Loss of Guaranty
Other Maintenance and Operating Expenses
-
-
143,989.07
75,276.26
104,182.20
-
436,196.24
44,288.52
50,904.00
-
27,360.00
98,418.76
10,566.48
130,254.08
27,360.00
91,195.36
68,964.98
1,473,970.57
-
1,316,620.58
-
-
-
7,550,470.75
4,703,524.80
TOTAL OPERATING EXPENSES
INCOME FROM OPERATIONS
FINANCIAL EXPENSES
Bank Charges
Commitment Fees
Documentary Stamps Expenses
Interest Expenses
Other Financial Charges
Income before Subsidies, Donations and Extraordinary Items
Add:
Subsidy from Other National Government Agencies
Subsidy from Other Local Government Units
Subsidy from Other Funds
Total
Less:
Subsidy to National Government Agencies
Subsidy to Local Government Units
Subsidy to Gov't. Owned and/or Controlled Corporations
Subsidy to NGOs/POs
Subsidy to Other Funds
Donations
Income before Extraordinary Items
Add(Less) Extraordinary Items:
Gain/Loss on Foreign Exchange
Gain/Loss on Sale of Disposed Assets
Gain/Loss on Sale of Securities
P
P
NET INCOME
P
P
P
P
70,284,761.88
70,047,737.57
3,347,847.37
66,699,890.20
66,699,890.20
733,900.00
65,965,990.20
P
P
P
P
P
65,965,990.20
63,421,110.07
100,697,945.32
3,725,293.54
96,972,651.78
96,972,651.78
946,000.00
96,026,651.78
-
P
96,026,651.78