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Republic of the Philippines
COMMISSION ON AUDIT
Commonwealth Avenue, Quezon City
ANNUAL AUDIT REPORT
ON THE
CITY OF ILIGAN
For the Year Ended December 31, 2011
Republic of the Philippines
COMMISSION ON AUDIT
OFFICE OF THE REGIONAL DIRECTOR
Regional Office No. X
Cagayan de Oro City
April30, 2012
Honorable Lawrence Ll. Cruz
City Mayor
IliganCity
Sir:
We are pleased to transmit the Annual Audit Report (AAR) on the audit of the
accounts and operations of the City of Iligan for the year ended December 31, 2011, in
compliance with Article IX-D of the Philippine Constitution and pertinent provisions of
Section 43 of Presidential Decree No. 1445.
The AAR contains results of the audit, which was primarily conducted to
ascertain the propriety of financial transactions and compliance of the city with laws and
regulations. The financial and compliance audit, which was conducted on a test basis,
was primarily focused on the validity and propriety of transactions as well as the fairness
in the presentation of the financial statements. The details of these results, which included
positive and negative audit observations, as well as, the corresponding recommendations,
are discussed in the report.
We request that the recommendations be implemented and we would appreciate
being informed of the action taken hereon within one month from receipt hereof.
We acknowledge the cooperation extended to our Auditors by the officials and
employees of the City Government of Iligan.
Very truly yours,
By authority of the Chairman:
DONELO A. SESCON
Director III
Officer-in-Charge
Republic of the Philippines
COMMISSION ON AUDIT
Regional Office X
Audit Group J IliganCity
Office of the Supervising Auditor
April 24, 2012
DONELO A. SESCON Director III
Officer-in-Charge
COA Regional Office No.X
Cagayan de Oro City
Sir:
In compliance with Section 2, Article IX-D of the Philippine Constitution and
Section 43 of the Government Auditing Code of the Philippines (PD) 1445, we have
audited the Annual Audit Report (AAR) on the City of Iligan for the year ended
December 31, 2011.
The audit was conducted to ascertain the propriety of financial transactions and
the extent of compliance by the city with laws and regulations. It was also made to
ascertain the accuracy of financial records and reports, as well as the fairness in the
presentation of accounts in the financial statements.
Our attached report consists of four parts, Part I contains Audited Financial
Statements, Part II - Detailed Findings and Recommendations, Part III - the Status of
Prior Year’s Audit Recommendations, and Part IV – Annexes. The audit findings and
recommendations were discussed with concerned managementofficials and staffs in an
exit conference held on February 29, 2012.
As discussed in Part II of the attached report, the Cash Disbursing Officers
account of which the amount of P3,981,625.62pertains to the cash accountability of
Special Disbursing Officer who are already dead may no longer be liquidated and
considered loss of government funds. The balances of Property, Plant and Equipment
Accounts was understated by P350,101,622.53 due to non-recording of the Power Plant
acquired pursuant to Section 263 of the Local Government Code of 1991.
In our opinion, except for the effect of any adjustments, as might have been
required on the matter as discussed in the preceding paragraph, the financial statements
referred to above present fairly, in all material respects, the financial position of the City
of Iligan as of December 31, 2011 and the results of its operations and its cash flows for
the year then ended in accordance with applicable laws, rules and regulations and in
conformity with generally accepted accounting principles.
Our audit was conducted in accordance with the generally accepted state auditing
standards and we believe that it provides reasonable basis for the results of the audit. The
audit observations noted contained all the elements of an audit observation. The status of
implementation of prior years recommendations are likewise updated and validated.
We acknowledge the cooperation extended to us by the Officials and Staff of the
City Government of Iligan.
EXECUTIVE SUMMARY
A. Introduction
Iligan was created on June 16, 1950 under Republic Act 525. In November 22,
1983, it was declared Highly Urbanized City, in compliance with Memorandum Circular
No. 83-49 and Sections 166 and 168 of the Local Government Code. It is a Gateway to
Christian and Muslim Mindanao, and site of Mindanao’s electric power source. The city
is composed of 44 barangays with a total land area of81,337 hectares.
The city is considered stable and low-risk compared tomany surrounding areas of
Mindanao and its geographic positioning is advantageous as a commercial center. It has
high hopes for the development of its tourism and business related to its role as a
commercial center for Central Mindanao. Natural resources, such as waterfalls, coastline
and forest create favorable conditions for the development of tourism.
The administration in Iligan has staked on its ability to deliver law and order,
improving the accessibility and quality of the public water supply, house building
programs, improving garbage collection and public healthcare.
The City Government of Iligan is headed by City Mayor Lawrence Ll. Cruz. As
of December 31, 2011, the City Government has 4,564 employees consisting of 1,308
permanent; 11 co-terminus; 3,229 job orders; 14 elected and 2 ex-officio officials.
For the year under review, the City Treasurer is estimated to collect income of
P1,372,196,291.00 of which 62.21% or P853,673,770.00 came from its share in Internal
Revenue Allotment and 37.79% or P518,822,521.00 from tax revenue and other service
income to finance its program of expenditures classified into general public services,
social services and economic services in the total amount of P1,503,786,178.75. To fill
the variance between the estimated collectible income and proposed current operating
expenditures of P131,589,887.75, the City resorted to secure domestic loan of P75M;
reversion/realignment of some of prior years (continuing) and current year
appropriations, 20% Development Fund, of P 50,487,057.65, un-appropriated beginning
balance of P4,715,952.90 and reversion of certified obligations of P1,386,877.20 all
these are contained in the Supplemental Budget Nos. 1, 2, and 3 duly approved by the
Sanggunian Panlunsod of Iligan. In addition thereto, the city has a continuing
appropriation amounting to P716,025,316.52, accounted as P149,723,825.52 for 20%
Development Fund and General Fund Proper P566,301,491.00.
During the year the City government have collected the sum of
P1,298,226,495.19 from all sources, total current operating expenditures of
P1,008,009,788.97 inclusive of the amount of P256,847,636.41 utilized from continuing
appropriations, and net income of P290,216,706.22.
B. Financial Highlights
Consolidated Financial Condition
As of December 31, 2011, the consolidated financial condition of the City,
excluding Barangays, showedtotal assets of P4,529.260 Million, total liabilities of
P1,889.536 Million,which included deferred credits of P889.371 Million, and equity of
P2,639.724 Million, respectively.
CY 2011 CY 2010 Variance %
Assets P 4,529.260 M P3,840.615M P688.650 M 17.93 %
Liabilities 1,889.536 M 1,474.905M 414.630 M 28.11 %
Equity P 2,639.724 M P2,365.711M 274.010 M 11.58 %
Results of Operations
The City of Iligan derived its income from real property tax, special education
tax, permits and licenses, business and service income, share from internal revenue
allotment and other sources totaling P1,232.596 Million, while expenses incurred went up
to P915.507 Million, indicating a Net Income of P290.217 Million.
CY 2011 CY 2010 Variance %
Total Income P 1,232.596 M P 1,146.191 M P 86.401 M 7.54 %
Total Expenses 915.507 M 900.000 M 15.507 M 1.72 %
Net Operating Income 317.089 M 246.191 M 70.898 M 28.80%
Less: Subsidies (net) 26.872 M 30.363 M (3.491 M) (11.50%)
Net Income P 290.217 M P 215.828 M P 74.389 M 34.47%
Cash Flows
The Consolidated Statement of Cash Flows showed aggregate inflows and
outflows of P2,138.717 Million and P1,428.610 Million, respectively. Balance in cash
was P1,288.319 Million at the end of the year.
CY 2011 CY 2010
Cash on Hand, beginning of the year P 578.212 M P 516.621 M
Add: Total Cash Inflows 2,138.717 M 1,445.639 M
Total Cash Available 2,716.929 M 1,962.260 M
Less: Total Cash Outflows 1,428.610 M 1,384.048 M
Cash on Hand, end of the year P1,288.319 M P 578.212 M
C. Scope of Audit
The audit covered the accounts and operations of the city government of Iligan for
the period January 1 to December 31, 2011. The audit was undertaken to ascertain the
fairness in the presentation of the financial statements and adherence to prescribe laws,
rules and regulations, and whether programs, activities and projects were carried out in an
economical, effective and efficient manner.
D. Audit Opinion on the Financial Statements
The Auditor rendered a qualified opinion on the financial statements based on the
examination conducted which is in accordance with the applicable laws, rules and
regulations and the generally accepted auditing standards.
E. Significant Audit Findings and Recommendations
The following are some of the significant findings and recommendations in the audit of the
City Government of Iligan for the year 2011:
A. Value-for-Money Audit
The city government had wasted government funds in the amount of P3,126,800.00
as an interest for one on one loan secured with the DBP in the amount of P47.0M at
6% per annum for the non-implementation of the projects funded out of the
proceeds of the loan. Likewise, the amortization of the loan amounting to P75.0M
was not included in the annual budget for Calendar Year 2011.
We recommended that: a) the proponent(s) of project(s) sourced from the
proceeds of loan should adequately plan and program the proposal project
before negotiating loan with any Government Financial Institution (GFI’s).
The proposed project should be included in the three (3), five (5) or ten (10)
years development plan of the City Government; b) the SP shall invite the
proponent of the project , the City Planning & Development Officer, and the
local finance committee (LFC) for an executive session to friendly discuss
the viability of the project before a SP Resolution is pass authorizing the City
Mayor to negotiate a loan; c) as soon as the GFI’s approved the loan, the
proponent shall coordinate with City Engineer, the CGS officer, the LFC and
the BAC for the conduct of pre-procurement process to ensure timely
implementation of the propose project and d) upon release of the loan, the
BAC shall award the project to the lowest calculated & responsive bid
(LCRB).
Financial assistance received in checks and cash in the total amount of
P363,541,553.22for the flood victims of “Typhoon Sendong” have remained intact
and deposited with the LBP and DBP for the accounts of the City Government of
Iligan.Likewise, as of January 31,2012 no disbursements was recorded.
We recommendedthat: a) the City Treasurer to open an account either with
the LBP and/or LBP specifically for calamity fund for Typhoon Sendong to
ensure transparency and accountability; b) the City Treasurer is required to
deposit future financial assistance received and caused the transfer of said
fund deposited to the LBP and DBP, as validated by the respective head of
the bank, to said newly opened account to fast track monitoring, facilitate
verification of the account balances and ensures that account
debited/credited to this account is exclusively for the account of “Typhoon
Sendong “; c)the Sangguniang Panlunsod shall pass and approve the Special
Budget for the utilization of the calamity fund in order the City Mayor can
zero in or focus in the implementation of identified infrastructure projects
focus on the welfare of the flood victims; d) to fast track the implementation
of the calamity projects/programs, the Budget Office shall immediately
release the fund appropriated for the calamity fund projects/programs; The
BAC Chairman shall give utmost priority in the time schedule of the conduct
of public bidding for the infrastructure projects, and the City Accountant’s
Office shall designate accounting personnel to expedite the processing of
disbursement vouchers related to calamity funds; e) the City Accountant
shall render financial report copy furnished the City Auditor and submit all
financial records, such as disbursement vouchers, payrolls, if any, monthly
bank reconciliation statements together with the checks encashed or paid by
the bank for post audit and final custody; f) the implementer office shall see
to it that the utilizations and disbursements of the calamity fund must comply
to appropriate law, auditing rules and regulations. Strictly comply the
DSWD shelter assistance guidelines and render progress and terminal report
to the City Mayor, City Vice Mayor and City Councilors copy furnished the
City Auditor and the concern offices; g) related government expenditures
incurred by the personnel of the implementing office in connection with the
implementation of the calamity fund projects shall be proper charged to the
regular budget appropriated for thier office; h) the City Mayor and upon
request by higher authority or by the Department Secretary concern shall
render final report, copy furnished the Vice Mayor and SP members and the
City Auditor; i) in case the negotiation on the acquisition of the 15.9 has.
failed, seek assistance/intervention from the national government.
B. Financial and Compliance Audit:
Cash Disbursing Officers account has increased by 9,678,814 or 131%,
liquidations/refunds of prior years accounts was 652,945 or measly 8.12% and
probable loss of in the amount of P3,981,625.62 or 53.89%, thus, resulting also in
the overstatement of Government Equity by P7,388,823.
We recommended that the City Accountant to: a) sent notice of
liquidation/refund to the Special Disbursing Officer (SDO) still employee in
the city government including those who havealready retired, resigned and
separated from the service but are still livingfor the immediate settlement of
his/her cash advance. Copy furnished the City Legal Office and the
Commission on Audit. After six (6) months, the notice was received, yet no
action taken by the concern SDO/employee, request the City Legal Office to
institute administrative charge; b) identify and document those former SDO
but already dead and submit to the Sangguniang Panlungsod for the
adoption of a resolution to request the Commission for the write-off of their
unliquidated cash advance. In this case, the City Accountant shall properly
coordinate with the City Auditor for his comments, evaluation, review and
submission of additional documents if needed in the request; andc) institute
measures to limit the number of SDO to be granted with cash advance and
see to it that the requirement on the bonding of the SDO shall be strictly
adhered to and no cash advance shall be granted unless it is for public
purpose and availability of sufficient appropriation is provided and cash
advance request to circumvent the procurement law must not be allowed.
The Power Plant (IDPP 1 & IDPP 2) which was finally turnover by PSALM/NPC to
the City Government on December 16, 2010 was not recorded/booked in the latter’s
book of accounts, thus, the PPE and Government Equity was understated by
P350,101,622.53, the amount which the former owed to the latter for unpaid Real
Property Tax, as of March 2007.
We recommendedthat the City Accountant to: a) book/ record the Power
Plant at a book value equal or equivalent of the unpaid RPT from
NPC/PSALM as advertised on April 2, 2007 in the amount of
P350,101,622.53 and b) adjust the contra accounts under the General Fund
and Special Education Fund for the respective portion of the amount as
recorded.
The City Government had appropriated funds for Security, General and Janitorial
Services,averaging monthly of 3,229 Job Orders (JOs) Personnel, in the amount of
P59.2M and spent P 82,421,798.34 for undefined local projects, contradicts Section
77, RA 7160 and the number of JOs hired is excessive runs counter to COA Circular
Nos. 85-55A and 2002-003.
We recommendedthat: a) the City Mayor may employee emergency or casual
employees or laborers paid on a daily wage or piece of work basis and hired
through job orders for local projects authorized by the Sanggunian
Panglunsod pursuant to section 77, RA 7160 (LGC) and see to it that these
local projects are consistent with Section 16 and within those identified in
Section 17 of the LGC; b) limit the number of personnel hired on job orders
by evaluating the mission and thrust whether the services needed is
supportive to the implementation of their objectives; c) limit the expenditures
on General Services, Janitorial Services and Security Services and re-visit
COA Circular No. 2002-003 as amended, as to what particular object of
expenditures may be properly charged to these accounts d) Concern
department/office head to submit the PAPs and justify the hiring of personnel
thru job orders; e) Salary of hired JO’s personnel shall be charged to
personal services; and f) in case the city government needs personnel to
maintain the orderliness, sanitation and hygiene, cleanliness, beautification
and good ambiance in the various offices, hire the services of agency
specializing for janitorial services.
Overtime pay in the amount of P 1,867,085.29, out of it, P382,494.45 pertains to
Buhanginan (city government) Voice, paid to some city government employees for
services rendered beyond regular office hours and during weekends and holidays
for works or activities, some of which are not allowable pursuant to National Budget
Circular No. 410 dated April 28, 1990.
We recommended that: a) the head of the agency and/ or the local chief
executive shall determine among the offices of the city government who will
be granted to render overtime base on the IRR of Memorandum Circular
N0. 228 (NBC No. 410 dated April 28, 1990). For this purpose, an executive
order should be issued; b) the department/office head of the
department/office determined or identified by the LCE shall identify the
specific activities cover by the IRR related to the functions of their
department/office: c) the department/office head of the concern
department/office shall state the purpose, duration, list of employees,
justification and the source of fund in their request for authority to render
overtime with compensation; and d) the concerns department/office head
shall strictly follow the funding source and cost limitation provided in the
IRR (NBC No. 410).
Honoraria of the personnel involved in the procurement processes was sourced from
the General Fund appropriation of P 2.0M instead of P 330,663 collections source
from the specific procurement activities provided in DBM Budget Circular 2007-3,
thus payment of honoraria in excess from the actual proceeds may be considered
irregular, unnecessary and excessive.
We recommendedthat: a) require the Head, BAC Secretariat to prepare
report on the number of projects bidded, project completed procurement
or procurement contracts awarded to support claimed for honoraria; b)
limit the payment of honoraria to the source identified in Budget Circular
No. 2007-3 dated November 29, 2007 and to the savings from the local
budget approved by the Sangguniang Panlungsod; c) limit the number of
person involved in TWG to at least three (3) per procurement project. The
person with technical expertise on a particular procurement project shall
be designated as chair; and d) provide BAC Secretariat to at least three
(3) including the Head to each procurement project.
Programs, Activities, Projects (PAPs) approved by the Sangguniang Panlungsod
funded from the LDRRM Fund amounting to P 67,485,600 to mitigate disaster was
not implemented while P28,922,000 for Quick Response Fund (QRF) of which
P7,529,213.37was disbursed for the relief and rehabilitation operationsaftermath of
“Typhoon Sendong”.
We recommended that: a) the City Government shall fully establish and
organize the LDDRM office with able, responsible and full time head and
staff which shall perform inherent functions in the disaster preparedness
as stated in Section 12 (c) of RA No. 10121 and its IRR; b) see to it that
during the declaration of the State of Calamity, Local officials shall make
mandatory undertaking remedial measures as provided in Section 17 (a,
b, c,& d) of RA No. 10121 and its IRR; c) ensure that all related PAPs to
be funded from the LDRRMF will support the disaster risk reduction and
management activities during the pre disaster preparedness programs and
post disaster activities; and d) after post disaster activities, the DRRM
officer shall prepare and submit terminal report on the utilization of
LDRRMF to the City Auditor.
The preparation, authorization and execution of the annual budget for General
Fund and Special Accounts Fund are inefficient due to often declaration of alleged
savings for augmentationin the amount of P 159,030,310.80pursuant to Section 336,
the local Code in some instances, the exercise of the authority, contradicts Section
322 of the same Code.
We recommendedthat the City Mayor shall: a) direct all department/office
to submit their budget proposals to the local chief executive (LCE) thru the
local financing committee (LFC) on or before the 15th
of July of each year.
Said budget proposals shall be prepared in accordance with the AIP, and
guidelines and spending ceilings contained in the Budget Call and the
other general requirements prescribed under Section 317 of RA 7160 ( the
Local Code); b) re-visit the provision of Section 336 of the Code as well as
the provision of City Ordinance No. 2060, series of 1992 by restating this
authority as a general provision of the Annual Budget of each year to
ensure that unexpended balances of appropriations will not be included as
source of fund for augmentation; and c) department/office head shall
observe prudence in the proper allocation of their respective
appropriations to ensure attaining the objectives of their programs,
projects, activities (PPAs).
F. Favorable Observations
Five (5) out of Five (5) Audit Observations and Memorandum (AOMs) issued in
Calendar Year 2011 were implemented at the year end and at the beginning of
Calendar Year 2012.
G. Status of Implementation of Prior Year’s Audit Recommendations
Of the thirty-two (32) prior years’ audit recommendations, 28% or 9 were fully
implemented, 28% or 9 were partially implemented and 44% or 14 were not
implemented.
TABLE OF CONTENTS
Page
PART I – FINANCIAL STATEMENTS
Independent Audit Report’s
Statement of Management Responsibility
Financial Statements:
Consolidated Balance Sheet.
Consolidated Statement of Income and Expenses
Consolidated Statement of Cash Flows
Notes to Financial Statements
PART II – DETAILED FINDINGS & RECOMMENDATIONS
Value for Money Audit
Financial and Compliance Audit
PART III – STATUS OF IMPLEMENTATION OF PRIOR YEAR’S
RECOMMENDATIONS
PART IV – ANNEXES
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Republic of the Philippines
COMMISSION ON AUDIT
Office of the Regional Director
Regional Office No. 10 Cagayan de Oro City
INDEPENDENT AUDIT REPORT’S
We have audited the accompanying Consolidated Balance Sheet of the City of
Iligan as of December 31, 2011 and the related Statements of Income and Expenses and
Cash Flows for the year then ended. These financial statements are the responsibility of
the City Government of Iligan’s Management. Our responsibility is to express an opinion on these financial statements based on our audit.
We conducted our audit in accordance with laws, COA and INTOSAI standards,
and applicable generally accepted auditing standards. Those standards require that we
plan and perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement/s. The audit includes examining, on a test
basis, evidence supporting the accounts and disclosures in the financial statements. It also
includes assessing the accounting principles used and review of significant estimates
made by the management as well as evaluating the over-all financial statements
presentation. We believe that our audit provides a reasonable basis for our opinion.
As discussed in Part II of the attached report, the Cash Disbursing Officers
account of which the amount of P3,981,625.62pertains to the cash accountability of
Special Disbursing Officer who have already separated from the service may no longer
be liquidated and considered loss of government funds. The balances of Property, Plant
and Equipment Accounts was understated by P350,101,622.53 due to non-recording of
the Power Plant acquired pursuant to Section 263 of the Local Government Code of
1991.
In our opinion, except for the effect of any adjustments, as might have been
required on the matter as discussed in the preceding paragraph, the financial statements
referred to above present fairly, in all material respects, the financial position of the City
of Iligan as of December 31, 2011 and the results of its operations and its cash flows for
the year then ended in accordance with applicable laws, rules and regulations and in
conformity with generally accepted accounting principles.
By: COMMISSION ON AUDIT
February 28, 2012
Republic of the Philippines
CITY OF ILIGAN
OFFICE OF THE CITY MAYOR
STATEMENT OF MANAGEMENT RESPONSIBILITY
FOR FINANCIAL STATEMENTS
The Management of the CITY GOVERNMENT OF ILIGANis responsible for all information and representation contained in the Consolidated Balance sheet as of
December 31, 2011 and the related Consolidated Statement of Income and Expenses and
Statement of Cash Flows for the period ended. The financial statements have been
prepared in conformity with generally accepted accounting principles and reflect amounts
that are based on best estimates and informed judgment of management with an
appropriate consideration of materiality.
In this regard, management maintains a system of accounting and reporting which
provides for the necessary internal controls to ensure that transactions are properly
authorized and recorded, assets are safeguarded against unauthorized use or disposition
and liabilities recognized.
3
Republic of the Philippines
CITY GOVERNMENT OF ILIGAN
CONSOLIDATED BALANCE SHEET
As of December 31, 2011
(With Comparative Figures for 2010)
2011 2010
ASSETS
Current Assets:
Cash, (Note 3) 1,288,318,945.11 578,211,600.47
Receivables, (Note 4) 1,001,635,179.76 1,096,562,671.97
Inventories, (Note 5) 4,706,104.00 4,676,160.00
Prepayments, (Note 6) 33,738,887.97 36,758,785.58
Other Current Assets 80,000.00 80,000.00
Total Current Assets 2,328,479,116.84 1,716,289,218.02
Investments:
Investments in Securities, (Note 7) 6,000,000.00 6,000,000.00
Total Investments 6,000,000.00 6,000,000.00
Property, Plant & Equipment (Net of Depreciation)
Land and Land Improvements 326,428,216.33 311,612,895.52
Buildings 494,274,491.27 485,898,821.50
Leasehold Improvements 2,486,484.71 2,486,484.71
Office Equipment, Furniture and Fixtures 123,795,673.43 126,317,788.52
Machineries and Equipment 134,533,534.45 135,079,492.08
Transportation Equipment 93,009,220.21 101,403,551.16
Other Property, Plant and Equipment 264,446,255.12 264,872,759.77
Public Infrastructures 170,264,101.70 170,538,000.69
Reforestation Projects 49,500.00 49,500.00
Construction in Progress 553,298,024.49 488,211,760.38
Total Property, Plant and
Equipment, (Note 8) 2,162,585,501.71 2,086,471,054.33
Other Assets, (Note 9) 32,195,520.49 31,855,020.49
TOTAL ASSETS 4,529,260,139.04 3,840,615,292.84
4
LIABILITIES AND EQUITY
LIABILITIES
Current Liabilities, (Note 10) 662,995,470.11 197,659,482.80
Long-Term Liabilities,( Note 11) 337,168,765.41 262,603,167.14
Deferred Credits, (Note 12) 889,371,435.96 1,014,641,897.06
Total Liabilities 1,889,535,761.48 1,474,904,547.00
EQUITY
Government Equity, Beg. 2,365,710,745.84 2,280,089,049.94
Add/Deduct:
Retained Operating Surplus 290,216,706.22 215,827,917.60
Prior Year's Adjustments 3,071,726.47 (99,898,118.81)
Transfers to Registry (19,274,710.97) (30,308,102.89)
Government Equity, End (Note 13) 2,639,724,467.56 2,365,710,745.84
TOTAL LIABILITIES AND EQUITY 4,529,260,139.04 3,840,615,292.84
See Accompanying Notes to Financial Statements
5
Republic of the Philippines
CITY GOVERNMENT OF ILIGAN
CONSOLIDATED STATEMENT OF INCOME AND EXPENSES
For the year December 31, 2011
(With Comparative Figures for CY 2010)
2011 2010
INCOME, (Note 14)
Local Taxes 231,642,149.73 211,248,590.78
Internal Revenue Allotment 853,673,770.00 793,816,617.00
Permits and Licenses 8,167,651.62 7,632,177.78
Service Income 16,985,799.03 15,824,028.65
Business Income 90,174,625.70 82,765,110.23
Other Income 31,951,729.05 34,904,802.85
Total Income 1,232,595,725.13 1,146,191,327.29
Less: EXPENSES, (Note 15)
Personal Services 490,794,856.47 471,484,032.03
Maintenance and Other Operating
Expenses 394,069,044.29 399,336,004.35
Financial Expenses 30,643,124.10 29,180,311.67
Total Expenses 915,507,024.86 900,000,348.05
NET OPERATING INCOME 317,088,700.27 246,190,979.24
Add: Subsidies to Other Funds 65,630,770.06 58,666,401.85
Total 382,719,470.33 304,857,381.09
Less: Subsidies to Other LGUs 6,483,816.00 5,700,000.00
Subsidies to NGO's/PO's 7,711,993.42 10,557,329.44
Subsidies to Other Funds 66,830,770.06 63,311,969.85
Subsidies to NGA's
Donations 11,476,184.63 9,460,164.20
Total 95,502,764.11 89,029,463.49
NET INCOME 290,216,706.22 215,827,917.60
See Accompanying Notes to Financial Statements
6
Republic of the Philippines
CITY GOVERNMENT OF ILIGAN
CONSOLIDATED STATEMENT OF CASH FLOWS
For the year ended December 31, 2011
(With Comparative Figures for 2010)
2011 2010
Cash Flows from Operating Activities
Cash Inflows:
Share from Internal Revenue Collections 853,673,770.00 793,816,617.00
Collection from Taxpayers 360,483,134.93 331,421,186.52
Receipts from Sale of Good and Services 13,099,014.23 11,567,583.34
Interest Income 5,443,666.31 8,059,411.50
Other Receipts 718,814,417.97 224,515,081.67
Total Cash Inflows 1,951,514,003.44 1,369,379,880.03
Cash Outflows:
Payments:
To Suppliers/Creditors 364,095,613.65 448,883,240.16
To Employees 663,395,528.18 642,794,731.00
Interest Expense 30,309,341.82 27,899,780.39
Other Disbursements 235,985,012.53 170,293,456.37
Total Cash Outflows 1,293,785,496.18 1,289,871,207.92
Net Cash Operating Activities 657,728,507.26 79,508,672.11
Cash Flows from Investing Activities:
Cash Inflows:
Sale of Property, Plant and Equipment 0.00 0.00
Sale of Debt Securities of Other Entities 0.00 0.00
Collection of Principal on Loans to Other
Entities 0.00 0.00
Total Cash Inflows 0.00 0.00
Cash Outflows:
Purchase Property, Plant & Equipment
and
Public Infrastructures 22,186,760.89 39,379,074.44
Purchase Debt Securities of Other Entities 0.00
Grant/Loans to Other Entities 0.00
Total Cash Outflows 22,186,760.89 39,379,074.44
Net Cash from Investing Activities (22,186,760.89) (39,379,074.44)
7
Cash Flows from Financing Activities
Cash Inflows:
Issuance of Debt Securities 0.00
Acquisition of Loan 187,203,218.73 76,258,691.50
Total Cash Inflows 187,203,218.73 76,258,691.50
Cash Outflows:
Retirement/Redemption of Debt
Securities 0.00 0.00
Payment of Loan Amortization 112,637,620.46 54,797,699.13
Total Cash Outflows 112,637,620.46 54,797,699.13
Net Cash from Financing Activities 74,565,598.27 21,460,992.37
Net Increase in Cash 710,107,344.64 61,590,590.04
Cash at Beginning of the Year 578,211,600.47 516,621,010.43
Cash at the End of the Period 1,288,318,945.11 578,211,600.47
See Accompanying Notes to Financial Statements
8
Notes to Consolidated Financial Statements
(With Comparative Figures for 2010)
Note 1: General Profile of the City Government of Iligan
1.1 Iligan became a chartered city through RA 525 on June 16, 1950 and on 19
September 2001 the city was transferred from Region 12 to Region 10 by
virtue of EO No. 36. Based on national and regional development plans,
IliganCity is envisioned to be the industrial center in the Northern Mindanao
Growth Area and a sub-regional growth center for education, service and
recreation, among others. The city plays a key role in the development of the
region as it supplies most of the area’s electrical power. In addition, it has
great eco-tourism potential with the presence of a number of waterfalls and
water features. The influx of immigrants due to the city’s industrial boom in
the 1950s through the 1980s, coupled with its natural population growth,
created a strain, not only in urban space, but also on the capacity of the local
government to deliver services and provide employment and livelihood
opportunities. To address urban social ills, the city aims to implement a
comprehensive human resource development approach that focuses on
education and training; health, nutrition and socialized housing; and poverty
alleviation.
1.2 IliganCity has a land use plan and an area development framework, which aim
to locate public and community services strategically, to properly allocate
land towards sustainable development, and to rezone excess lands to allow
new developments for socioeconomic ends. Iligan has a relatively adequate
transport system and is accessible from major Philippine cities through air,
water, and land.
Note 2: Summary of Significant Accounting Policies
2.1 Basis of Financial Statements Presentation.
2.1.1 The statements have been prepared in accordance with generally
accepted state accounting principles and standards.
2.1.2 The consolidated financial statements consist of transactions from the
General Fund, Special Education Fund and Trust Fund.
2.2 Accounting Policies Observed for Each Account
2.2.1 The city uses accrual basis of accounting. All expenses are recognized
when incurred and reported in the financial statements in the period to
which they relate. Income is on accrual basis except for transactions
where accrual basis is impractical or when law requires other methods.
9
2.2.2 Allowance for doubtful accounts are maintained at a level adequate to provide
for potential uncollectibility of receivables. A review of the
receivables, designed to identify accounts to be provided with
allowance is made on a regular basis.
2.2.3 The Modified Obligation System is used to record allotments received
and obligations incurred. Separate registries are maintained to control
allotments and obligations for each class of allotment.
2.2.4 The costs of ending inventory of office supplies and materials and
other inventory items are computed using the Moving Average
Method.
2.2.5 Supplies and materials purchased for the inventory purposes are
recorded using the Perpetual Inventory System.
2.2.6 Petty Cash Fund (PCF) account is maintained under the Imprest
System. All replenishments are directly charged in the expense
account. The PCF is not used to purchase regular inventory items for
stock.
2.2.7 Property Plant and Equipment are carried at cost less accumulated
depreciation.
2.2.8 Bonus paid to contractors for early completion of the work was added
to the total cost of the project while liquidated damages paid for by the
contractor for delayed completion of the project was deducted from the
project cost.
2.2.9 For assets under construction, all related expenses incurred during the
construction of the project are capitalized and those incurred after the
construction are charged against the operating cost.
2.2.10 The construction period theory shall also apply for expenditures on
infrastructure projects of the Trust Funds. For other projects,
expenditures shall be debited to the appropriate expenditure account.
Expenditures shall be closed to Project Equity account at year-end or
upon project completion, whichever comes first.
2.2.11 Properties of the government, which are used by the general public,
are accounted for under the Public Infrastructures/Reforestation
Projects. These are dropped from Property, Plant & Equipment
account and recorded in the Registry of Public
Infrastructure/Reforestation Projects.
10
2.2.12 Public Infrastructures/Reforestation Projects and serviceable assets not
used in operation are not subject to depreciation.
2.2.13The Straight Line Method of depreciation is used in depreciating the
Property, Plant & Equipment with estimated useful lives ranging from
five to fifty years. A residual value, computed at ten percent of the cost
of asset is set and depreciation starts on the second month after
purchase.
2.2.14 Payable accounts are recognized and recorded in the books of accounts
only upon acceptance of the goods/inventory/other assets and rendition
of services to the agency.
2.2.15Accounts were again reclassified in conformity with the revised new
Chart of Accounts prescribed under COA Circular No. 2003-002 dated
August 1, 2003.
2.2.16 Financial expenses such as bank charges are separately classified from
MOOE.
2.2.17Transactions in foreign currencies are recorded in Philippine Peso based
on the BSP rate of exchange prevailing at the date of transactions.
2.2.18Foreign currency denominated monetary assets and liabilities at balance
sheet date is restated based on BSP exchange rate at the date. Foreign
exchange gains/losses are recognized in the books of accounts.
2.2.19Fundamental errors of prior years are corrected by using the Prior
Year’s Adjustment account. Errors affecting current year’s operation
are charged to the current year’s accounts.
Note 3: Cash and Cash in Banks P 1,288,318,945.11
Compositions of cash and cash in banks are as follows:
Account Title GF SEF TF CY 2011 PY 2010
Cash in Vault - - - - 590.80
Cash-Disbursing Officers
13,267,502.57 991,332.54 2,808,802.03 17,067,637.14 8,041,768.06
Petty Cash Fund 133,243.40 - - 133,243.40 137,021.65
Cash in Bank-LC,
Current Acct. 595,003,916.10 33,922,276.02 419,164,346.85 1,048,090,538.97 350,878,203.43
Cash-Bank-LC, Time Deposit
184,866,957.55 22,535,368.64 15,625,199.41 223,027,525.60 219,154,016.53
Total 793,271,619.62 57,448,977.20 437,598,348.29 1,288,318,945.11 578,211,600.47
11
• Total cash balances as of December 31, 2011 for all
funds amounted to P 1,288,318,945.11, comprising the
General Fund, Special Education Fund and the Trust Fund,
with an amount of P793,271,619.62 , P57,448,977.20
and P437,598,348.29 , respectively. A portion of the General Fund ,
included Cash in Bank - Current Accounts representing deposits held in
trust . Transactions submitted after February 11, 2012 were not included .
• Cash balances per books differ from bank due to outstanding checks, deposit-
in-transit and other reconciling items which are shown in detailed per Bank
Reconciliation Reports.
• In connection with the city's approved term loan with Land Bank of the
Philippines-Iligan Branch with principal amount of P 445.50M and P 50M
equity on the development and expansion of Iligan City Water System
Project, additional releases in the following amount are as follows : P
14,476,166.24; P 17,272,705.25 ; P 69,574,896.52 ; and P 85,879,450.72 ,
representing second, third, fourth and fifth releases, respectively. Amount
directly debited by the bank as payment in favor of the Contractor and
suppliers, representing cost of billing of the said project were not recorded
due to insufficient documents needed for proper recording.
• Hold out deposit under Development Bank of the Philippines-Time Deposits,
are as follows :
ACCOUNT EFFECTIVITY DATE
NUMBER NAME Dec. 15, 2010* Feb. 01, 2011** April 5, 2011** Sept. 9, 2011***
0820-016198-160 ILIGAN CITY
GOVERNMENT 40,650,000.00 70,650,000.00 23,650,000.00 13,650,000.00
0820-017665-160 NATIONAL
WEALTH 30,000,000.00
Total Amount Held 70,650,000.00 70,650,000.00 23,650,000.00 13,650,000.00
* Effectivity date of LGU 's request for the transfer of hold-out on
deposit amounting to P 30M from SSD No. 0820-017665-160 to SSD
No. 0820-016198-160.
** Release of P 47M hold -out amount due to full payment of loan.
*** Release of P10M hold-out amount due to payment of IBJT Loan.
12
Note 4: Receivables P 1,001,635,179.76
This account includes the following:
Account Title GF SEF TF CY 2011 PY 2010
Account Receivable - - - - -
Due from Officers & Employees
7,552,683.02 311,905.95 232,945.70 8,097,534.67
9,577,909.72
Loans Receivable,
Others 7,110,507.04 1,580,341.16 8,690,848.20
10,065,390.14
Real Property Tax Receivable
471,856,200.59 471,856,200.59
537,333,419.93
Special Edu. Tax
Receivable 408,755,365.54 408,755,365.54
468,606,443.55
Due from NGAs 6,397,110.19 6,397,110.19 1,207,000.00
Due from GOCC’s 1,285,000.00 1,285,000.00 1,285,000.00
Due from LGUs 81,888,862.75 81,888,862.75 51,325,833.46
Due from NGOs/POs 6,995,809.51 2,000,000.00 8,995,809.51 8,874,258.55
Due from other Funds 2,243,371.51 79,586.60 2,322,958.11 4,829,966.15
Receivables-
Dis./Charges 3,156,660.16 41,763.18 3,198,423.34
3,254,823.34
Other Receivables 146,966.66 100.20 147,066.86 202,627.13
Total 588,633,171.43 411,109,034.67 1,892,973.66 1,001,635,179.76 1,096,562,671.97
• Total Receivables as of December 31, 2011 , P 1,001,635,179.76 shows
a rapid decrease of P 94,927,492.21 against December 31, 2010 balance
of P 1,096,562,671.97 . Material amount of reductions from Due to Officers
and Employees, RPT and SEF receivables, Due from NGAs and Due from
GOCCs and Due from Other Funds.
• Due from Officers and Employees , as of December 31,
2011 reduces by P 1,480,375.05 for all funds. Under the
General Fund, total reduction amounted to P 1,315,447.57, as a
result of liquidations submitted .
• RPT and SEF Receivables of P 471,856,200.59 and P 408,755,365.54,
respectively represents the uncollected amounts due from taxpayers for basic
real property taxes and additional levy on real property taxes accruing to
General Fund and Special Education Fund for the year 2011. Subject for
adjustments and reconciliation , due to some delinquent taxpayers which can
no longer be located, availment of tax amnesties, company's
bankrupcy/disclosure, etc. pending submission of the complete records from
the City Treasurer's Office .
• Due from LGU’s of P 81,888,862.75 represents barangay projects funded
from their barangay share on the 20% development fund of the city. Full
settlement/liquidatiions of all fully implemented and completed projects
were required. Increased in amount resulted from some projects not yet fully
13
completed when another fund transfer was made in less than a year. LGUs
with no outstanding balances transferredfunds from the city to there respective
barangay funds and failure of some LGUs to submitted proper documents of
completed projects to the office of the city accountant for recording in the
books of accounts.
Note 5: Inventories P 4,706,104.00
This account consist of :
Account Title GF SEF TF CY 2011 PY 2010
Office Supplies Inventory 102,089.50 1,700.00 103,789.50 52,209.50
Accountable Forms Inventory 141,076.19 141,076.19 162,712.19
Drugs and Medicine Inventory 791,211.90 791,211.90 788,711.90
Medical, Dental and Laboratory 488,305.00 488,305.00 490,805.00
Gasoline, Oil and Lubricants Inventory 822,073.41 822,073.41 822,073.41
Other Supplies Inventory 293,148.00 293,148.00 293,148.00
Spare Parts Inventory 2,066,500.00 2,066,500.00 2,066,500.00
Total 4,704,404.00 - 1,700.00 4,706,104.00 4,676,160.00
• Total inventory items amounted to P 4,706,104.00 , comprises P 4,704,404.00
under the General Fund and only P 1,700.00 was under Trust Fund .
• Supplies and materials, gasoline, lubricant and oil were coursed thru
inventories upon acquisition and recorded directly the issuances as it is
directly delivered to end user. While those not directly delivered / distributed
to end user were coursed to inventory account.
Note 6: Prepayments P 33,738,887.97
This account consists of:
Account Title GF SEF TF CY 2011 PY 2010
Prepaid Insurance 1,146,581.79 1,146,581.79 1,146,581.79
Advances to Contractors 31,006,859.68 103,401.70 1,482,044.80 32,592,306.18 35,612,203.79
Total 32,153,441.47 103,401.70 1,482,044.80 33,738,887.97 36,758,785.58
• Under the General Fund and Special Education Fund , total
prepayments st year 2010 , while the total amount of all
prepayments as of December 31, 2011 amounted to P
36,758,785.58 resulting from the decrease in the Advances to
Contractors in the amount of P 3,019,897.61 under the General Fund.
14
Note 7: Long Term Investment P 6,000,000.00
• This represents Iligan City Government’s equity in the joint assistance
program of Landbank and Iligan City Government known as ”Share Financing
Program for Cooperatives in Iligan City”. The objective of the program is to
make available to cooperatives in the City of Iligan financial assistance for
income generating projects.
• The fund is deposited in a trust account with Landbank, subject for verification
, pending status from Landbank.
• The status of the city's investment and the balance of city government equity,
still for further verification on Landbank of the Philippines.
Note 8: Property, Plant and Equipment ( net ) P 2,162,585,501.71
This account consists of: (see attached table)
• Property, Plant and Equipment (net) in the total amount of P
2,162,585,501.71 comprises the General Fund, Special
Education Fund and Trust Fund amounting to P
1,963,355,939.58 , P 146,543,751.19 and P 52,685,810.94 , respectively.
• Another set of depreciable properties, set-up in the lump-sum appropriations
during the installation of the e-ngas program, were partially itemized,
including its estimated useful life. Depreciation was computed using the
straight-line method , after deducting its residual value of ten percent (10%) of
the acquisition cost. Prior - year's depreciation were recorded as prior-year's
adjustments while depreciation for the year were recorded as expense.
• A good number of completed public infrastructure projects and agency assets
were transferred to Registry on Public Infrastructure at year end per list of
completed projects as of December 31, 2011 submitted by the City
Engineer's Office. These included completed projects of different
barangays funded from the 20% Development Fund Equal Sharing.
Under the General Fund, the Electrification, Power & energy Structures
balance is subject for review. The process of itemizing and reconciling
the records against the lumpsum appropriation are still on progress.
• Disposal/Dropping of Unserviceable Properties of Property, Plant and
Equipment duly recommended/considered dropped by COA were already
dropped, as submitted by the City General Services Officer. Purchases of
heavy equipment, IT equipments, and other properties resulted to the increase
in amount.
15
Property, Plant and Equipment
ACCOUNT TITLE
General Fund Special Education Fund Trust Fund CY 2011 PY 2010
Cost Accum. Dep. Net Cost Accum. Dep. Net Cost Accum.
Dep. Net Cost Accum. Dep. Net Cost Accum. Dep. Net
Land 307,183,026.68
307,183,026.68 8,946,883.05
8,946,883.05 3,608,600.00
3,608,600.00 319,738,509.73 0.00 319,738,509.73 303,764,571.71 0.00 303,764,571.71
Land Improvements 5,907,979.61
5,907,979.61 354,853.90
354,853.90
0.00 6,262,833.51 0.00 6,262,833.51 6,262,833.51 0.00 6,262,833.51
Electrification, Power
& Energy Structures 1,540,583.75 1,561,131.31 (20,547.56) 807,914.15 360,493.50 447,420.65
0.00 2,348,497.90 1,921,624.81 426,873.09 1,945,983.80 360,493.50 1,585,490.30
Office Buildings 176,248,124.19 2,030,115.45 174,218,008.74 110,268,050.05 16,540,207.50 93,727,842.55
0.00 286,516,174.24 18,570,322.95 267,945,851.29 286,516,174.24 16,540,207.50 269,975,966.74
School Buildings 26,099,335.15
26,099,335.15 5,485,070.13 541,070.76 4,943,999.37
0.00 31,584,405.28 541,070.76 31,043,334.52 30,764,788.20 517,637.54 30,247,150.66
Hospitals & Health Centers
5,819,160.00 3,748.83 5,815,411.17
0.00 2,640,664.48 4,826.98 2,635,837.50 8,459,824.48 8,575.81 8,451,248.67 8,421,660.79 2,413.49 8,419,247.30
Markets &
Slaughterhouses 115,931,136.23 3,598,837.76 112,332,298.47
0.00
0.00 115,931,136.23 3,598,837.76 112,332,298.47 115,931,136.23 0.00 115,931,136.23
Other Structures 61,784,416.21 2,190,891.33 59,593,524.88 132,367.28 18,447.31 113,919.97 14,831,391.95 37,078.48 14,794,313.47 76,748,175.44 2,246,417.12 74,501,758.32 61,619,896.61 294,576.04 61,325,320.57
Leasehold Improvements, Land
2,486,484.71
2,486,484.71
0.00
0.00 2,486,484.71 0.00 2,486,484.71 2,486,484.71 0.00 2,486,484.71
Leasehold Improvements,
Buildings
0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
Office Equipment 34,880,283.09 3,729,958.58 31,150,324.51 1,842,667.55 1,477,781.75 364,885.80 1,762,022.30 33,895.51 1,728,126.79 38,484,972.94 5,241,635.84 33,243,337.10 38,557,870.13 4,087,005.37 34,470,864.76
Furniture & Fixtures 20,979,204.42 670,930.61 20,308,273.81 15,755,274.24 7,182,174.82 8,573,099.42 291,483.00 3,438.81 288,044.19 37,025,961.66 7,856,544.24 29,169,417.42 36,452,013.91 7,311,164.74 29,140,849.17
IT Equipment & Software
63,545,152.40 16,938,444.90 46,606,707.50 656,090.00 382,938.98 273,151.02 616,850.50 14,024.88 602,825.62 64,818,092.90 17,335,408.76 47,482,684.14 61,426,785.41 12,829,259.58 48,597,525.83
Library Books 10,717,311.67 8,246,787.63 2,470,524.04 20,451,138.10 9,406,868.16 11,044,269.94 385,440.79
385,440.79 31,553,890.56 17,653,655.79 13,900,234.77 31,553,890.56 17,445,341.80 14,108,548.76
Machineries 254,321.00 114,444.45 139,876.55 344,016.09 154,807.25 189,208.84
0.00 598,337.09 269,251.70 329,085.39 598,337.09 269,251.70 329,085.39
Agricultural, Fishery & Forestry Equipment
1,189,835.00 594,552.31 595,282.69
0.00 33,000.00
33,000.00 1,222,835.00 594,552.31 628,282.69 1,222,835.00 468,905.25 753,929.75
Communication Equipment
12,107,554.90 5,271,389.12 6,836,165.78 47,013.29 21,156.00 25,857.29
0.00 12,154,568.19 5,292,545.12 6,862,023.07 11,859,060.19 4,937,996.26 6,921,063.93
Construction & Heavy
Equipment 120,357,954.89 16,761,848.53 103,596,106.36
0.00
0.00 120,357,954.89 16,761,848.53 103,596,106.36 120,317,954.89 15,971,624.57 104,346,330.32
Firefighting Equipment & Accessories
1,373,751.74 761,806.92 611,944.82 28,890.00 18,572.15 10,317.85
0.00 1,402,641.74 780,379.07 622,262.67 1,316,241.74 755,171.25 561,070.49
Hospital Equipment 7,786,609.75 2,250,796.61 5,535,813.14
0.00 55,000.00 825.00 54,175.00 7,841,609.75 2,251,621.61 5,589,988.14 7,078,424.75 1,635,591.51 5,442,833.24
Medical, Dental & Laboratory Equipment
7,737,361.60 1,315,309.15 6,422,052.45
0.00 65,000.00 975.00 64,025.00 7,802,361.60 1,316,284.15 6,486,077.45 7,735,761.60 869,693.07 6,866,068.53
Military & Police
Equipment 1,404,563.53 470,605.59 933,957.94
0.00
0.00 1,404,563.53 470,605.59 933,957.94 1,027,303.53 459,532.59 567,770.94
Sport Equipment 1,902,792.00 836,098.89 1,066,693.11 349,100.00 113,457.50 235,642.50
0.00 2,251,892.00 949,556.39 1,302,335.61 2,251,892.00 872,808.60 1,379,083.40
Technical & Scientific Equipment
12,105,662.47 5,267,244.04 6,838,418.43 545,996.57 245,698.45 300,298.12
0.00 12,651,659.04 5,512,942.49 7,138,716.55 12,329,259.04 5,469,207.05 6,860,051.99
Other Machineries & Equipment
1,847,157.00 802,458.42 1,044,698.58
0.00
0.00 1,847,157.00 802,458.42 1,044,698.58 1,847,157.00 794,952.90 1,052,204.10
Motor Vehicles 105,224,146.63 18,628,714.12 86,595,432.51 3,104,650.00 1,997,988.24 1,106,661.76 4,876,500.00 78,230.31 4,798,269.69 113,205,296.63 20,704,932.67 92,500,363.96 117,424,313.77 16,259,512.61 101,164,801.16
Watercrafts 197,500.00 51,843.75 145,656.25
0.00
0.00 197,500.00 51,843.75 145,656.25 197,500.00 35,550.00 161,950.00
Other Transportation Equipment
374,000.00 10,800.00 363,200.00
0.00
0.00 374,000.00 10,800.00 363,200.00 84,000.00 7,200.00 76,800.00
16
Other Property, Plant & Equipment
264,914,814.14 1,111,907.35 263,802,906.79 3,410,002.53 3,069,002.30 341,000.23 306,123.00 3,774.90 302,348.10 268,630,939.67 4,184,684.55 264,446,255.12 268,102,797.22 3,230,037.45 264,872,759.77
Roads, Highways and Bridges
0.00
0.00
0.00 0.00 0.00 0.00
Parks, Plazas & Monuments
2,427,223.00
2,427,223.00
0.00
0.00 2,427,223.00 0.00 2,427,223.00 2,427,223.00 0.00 2,427,223.00
Docks and Wharves including Passageway
0.00
0.00
0.00 0.00 0.00 0.00 0.00
Water Supply, Head Control, Reservoir and
Conduits
0.00
0.00
0.00 0.00 0.00 0.00 0.00
Artesian Wells, Reservoir, Pumping
Stations & Conduits
62,874.97
62,874.97 384,335.11
384,335.11
0.00 447,210.08 0.00 447,210.08 721,109.07 0.00 721,109.07
Irrigation, Canals &
Laterals 42,901,095.17
42,901,095.17
0.00
0.00 42,901,095.17 0.00 42,901,095.17 43,112,295.17 0.00 43,112,295.17
Harbor, Riverwall,
Seawalls and Improvements
0.00
0.00
0.00 0.00 0.00 0.00 0.00
Other Public
Infrastructures 124,488,393.45
124,488,393.45 180.00
180.00
0.00 124,488,573.45 0.00 124,488,573.45 124,277,373.45 0.00 124,277,373.45
Reforestation - Upland 49,500.00
49,500.00
0.00
0.00 49,500.00 0.00 49,500.00 49,500.00 0.00 49,500.00
Construction in Progress - Agency Assets
241,139,143.22
241,139,143.22 14,923,236.92
14,923,236.92 17,715,140.79
17,715,140.79 273,777,520.93 0.00 273,777,520.93 243,783,265.16 0.00 243,783,265.16
Construction in Progress - Roads, Highways & Bridges
87,427,024.56
87,427,024.56
0.00 3,462,119.00
3,462,119.00 90,889,143.56 0.00 90,889,143.56 78,393,874.95 0.00 78,393,874.95
Construction in Progress - Parks, Plazas & Monuments
2,058,473.40
2,058,473.40
0.00
0.00 2,058,473.40 0.00 2,058,473.40 2,058,473.40 0.00 2,058,473.40
Construction in Progress - Artesian
Wells, Reservoirs, Pumping Station & Conduits
104,723,349.21
104,723,349.21
0.00 7,135.00
7,135.00 104,730,484.21 0.00 104,730,484.21 100,877,095.56 0.00 100,877,095.56
Construction in Progress - Irrigation,
Canals and Laterals
19,101,803.79
19,101,803.79
0.00
0.00 19,101,803.79 0.00 19,101,803.79 17,613,994.98 0.00 17,613,994.98
Construction in Progress - Flood
Controls
3,280,873.82
3,280,873.82
0.00
0.00 3,280,873.82 0.00 3,280,873.82 2,220,860.62 0.00 2,220,860.62
Construction in
Progress - Waterways, Aquaducts, Seawalls, River Walls and Others
4,353,352.73
4,353,352.73
0.00
0.00 4,353,352.73 0.00 4,353,352.73 3,536,717.73 0.00 3,536,717.73
Construction in Progress - Other Public
Infrastructures
52,656,078.07
52,656,078.07 236,686.90
236,686.90 2,206,410.00
2,206,410.00 55,099,174.97 0.00 55,099,174.97 39,720,280.90 0.00 39,720,280.90
Construction in
Progress - Reforestation - Marshland/Swampland
7,197.08
7,197.08
0.00
0.00 7,197.08 0.00 7,197.08 7,197.08 0.00 7,197.08
TOTAL 2,056,576,605.23 93,220,665.65 1,963,355,939.58 188,074,415.86 41,530,664.67 146,543,751.19 52,862,880.81 177,069.87 52,685,810.94 2,297,513,901.90 134,928,400.19 2,162,585,501.71 2,197,896,188.70 111,425,134.37 2,086,471,054.33
17
Note 9: Other Assets P 32,195,520.49
This account consists of:
Account Title GF SEF TF CY 2011 PY 2010
Work/Other Animals 1,322,924.00 233,000.00 1,555,924.00 1,255,924.00
Breeding Stocks 28,090,731.28 28,090,731.28 28,090,731.28
Other Assets 353,092.00 2,195,773.21 2,548,865.21 2,508,365.21
Total 29,766,747.28 2,195,773.21 233,000.00 32,195,520.49 31,855,020.49
• Total Other Assets amounted to P 32,195,520.49 for all
funds, General Fund, Special Education Fund and Trust
Fund, broken down into P 28,443,823.28 ; P 2,195,773.21
and P 233,000 , respectively, as caused by an increase from
General Fund Work / Other Animals and Breeding stocks, in
the amount of P 300,000.00 and P 40,500.00, respectively.
Note 10: Current Liabilities P 662,995,470.11
This account consist of:
Account Title GF SEF TF CY 2011 PY 2010
Payables:
Accounts Payable 60,325,841.14 4,059,216.23 - 64,385,057.37 78,229,298.63
Due to Officers &
Employees 6,568,183.00 2,611.11 - 6,570,794.11 6,614,387.07
Sub-Total 66,894,024.14 4,061,827.34 - 70,955,851.48 84,843,685.70
Inter-Agency Payables:
Due to BIR 10,863,339.11 1,120,763.68 1,215,391.56 13,199,494.35 8,094,563.04
Due to GSIS (1,187,610.49) 294,615.49 - (892,995.00) (763,665.82)
Due to PAG-IBIG 2,545,176.17 126,678.95 - 2,671,855.12 2,658,644.12
Due to PHILHEALTH 812,902.52 1,431,459.37 - 2,244,361.89 2,632,962.34
Due to Other NGAs 10,993,528.18 - 51,461,610.20 62,455,138.38 44,722,140.00
Due to Other GOCCs 189,810.00 - 14,448,074.34 14,637,884.34 11,185,222.75
Due to LGUs 166,496.29 - 1,720,235.66 1,886,731.95 2,710,091.96
Sub-Total 24,383,641.78 2,973,517.49 68,845,311.76 96,202,471.03 71,239,958.39
Intra-Agency Payables:
Due to Other Funds 103,917,127.00 170,415.45 26,735.86 104,114,278.31 639,924.01
Sub-Total 103,917,127.00 170,415.45 26,735.86 104,114,278.31 639,924.01
Other Liability Accounts:
Guaranty Deposits Payable 8,825,441.82 215,863.33 609,204.36 9,650,509.51 6,982,473.76
Performance/Bidders/Bail
Bonds Payable 666,575.65 - 64,583,945.28 65,250,520.93 4,351,842.09
18
Other Payables 13,887,524.95 234,690.33 302,699,623.57 316,821,838.85 29,601,598.85
Sub-Total 23,379,542.42 450,553.66 367,892,773.21 391,722,869.29 40,935,914.70
Grand-Total 218,574,335.34 7,656,313.94 436,764,820.83 662,995,470.11 197,659,482.80
• Under the General Fund , Accounts Payable due to GSIS
incurred a debit balance P 892,995.00 , broken down from Special
Education Fund balance of P 294,615.49 and a debit balance of P
1,187,610.49 under the General Fund. A debit balance under General Fund,
as a result from the city’s partial settlement of premiums, penalties and
surcharges in arrear, subject for review and verification pending submission
of GSIS detailed listing.
• Due to Other Funds , as of December 31, 2011 and as of December 31,
2010 amounting to P104,114,278.31 and P639,924.01, respectively, with a
difference of more or less P103M , included among others , PDAF
and Calamity Fund for Typhoon Sendong in the total amount of
P 103,909,661.54 , which was transferred Jan 2012.
• Performance/Bidders/Bail Bonds Payable increase by more or less P 60M due
to the receipt of Performance / Bidders' Bond of Conal Holding Incorporated.
Note 11: Long Term Liabilities P 337,168,765.41
This account consists of :
ACCOUNT TITLE CY 2011 PY 2010
National Government Agencies
MDFO- PRMDP 24,525,239.78 28,911,071.42
Total
24,525,239.78 28,911,071.42
Government Owned and/or Controlled Corporation
DBP- IBJT 45,589,285.62
DBP-Miscellaneous Health Services 47M 47,000,000.00
DBP-WATER WORKS PROJECT 50M
Total 92,589,285.62
Solid Waste Management Project & Heavy Equipment
DBP-SOLID WASTE MANAGEMENT PROJECT
(DBP funds) - 1st drawdown ( 7,538,000.00)
1,413,375.00
DBP-SOLID WASTE MANAGEMENT PROJECT
(kfw funds) - 1st drawdown (62,440.000.00)
42,147,000.00
48,391,000.00
DBP-Solid Waste Management Project (kfw funds)
- 2nd drawdown (78,050.000.00)
54,034,615.40
62,039,743.60
Total
96,181,615.40 111,844,118.60
19
IliganCity Water Supply System Development Project
LBP - WATER SYSTEM EXPANSION PROJECT (445.5M)
-1st Released
29,258,691.50
29,258,691.50
LBP - WATER SYSTEM EXPANSION PROJECT
(14,476,166.24)-2nd Released
14,476,166.24
LBP - WATER SYSTEM EXPANSION PROJECT
(17,272,705.25)-3rd Released
17,272,705.25
LBP - WATER SYSTEM EXPANSION PROJECT
(69,574,896.52)-4th Released
69,574,896.52
LBP - WATER EXPANSION PROJECT (96,931,035.49)-5th
Released
85,879,450.72
Total 216,461,910.23 29,258,691.50
Grand Total 337,168,765.41 262,603,167.14
• The city government of Iligan had fully paid three DBP loans,
namely : Various Priority Projects - Miscellaneous Health Services P
47M , the Solid Waste Management Project P 7.538M (with
unreleased balance of P 15.610M) and the Integrated Bus & Jeepney
Terminal (IBJT), Market & Drainage P 111M , last March 25, 2011 , August
9, 2011 and August 31 , 2011, respectively.
• Under the General Fund , the outstanding principal balances of the
existing loans as of December 31, 2011, totalled P 337,168,765.41, consist
of MDFO-PRMDP , DBP - Solid Waste Management Project and the LBP -
Water System Expansion Project (445.5M), with corresponding loan amount
of P 24,525,239.78 , P 96,181,615.40 and P 216,461,910.23 , respectively.
• Total balance as of December 31, 2011 showed an increased of P
74,565,598.27 due to full payment of loans and new releases of approved
loans of the city.
• Necessary adjustments will be made to reconcile loan records as soon as
debit / credit memos from the bank with sufficient data be furnished.
Note 12 : Deferred Credits P 889,371,435.96
This account consist of :
Account Title GF SEF TF CY 2011 PY 2010
Deferred Real Property
Tax Income 480,095,775.09 - - 480,095,775.09 545,572,994.43
Deferred Special
Education Tax Income - 408,754,935.44 - 408,754,935.44 468,606,013.45
Other Deferred Credits 264,839.17 7,614.00 248,272.26 520,725.43 462,889.18
Total 480,360,614.26 408,762,549.44 248,272.26 889,371,435.96 1,014,641,897.06
20
• Total amount of P 889,371,435.96 representing Total Deferred
Credits under the General Fund Account, Special Education
Fund and Trust Fund with an amount of P 480,360,614.26,
P 408,762,549.44 and P 248, 272.26 , respectively .
• Other Deferred Credits in the amount of P 520,725.43 included Real
Property Tax advance payments, as well as Real Property tax credits.
Note 13: Government Equity Composition :
Account Title GF SEF TF CY 2011 PY 2010
Government Equity, Beg. 2,143,790,906.15 184,750,867.67 37,168,972.02 2,365,710,745.84 2,280,089,049.94
Add:
Retained Operating
Surplus 277,285,671.62 12,931,034.60 - 290,216,706.22 215,827,917.60
Prior Year's Adjustments (8,805,747.22) 3,300,172.32 19,711,812.58 14,206,237.68 (99,898,118.81)
Deduct:
Public Infrastructures (19,274,710.97)
(19,274,710.97) (30,308,102.89)
Prior Year's Adjustments (11,134,511.21)
(11,134,511.21)
Government Equity, End 2,381,861,608.37 200,982,074.59 56,880,784.60 2,639,724,467.56 2,365,710,745.84
• Total amount of government equity as of December 31, 2011
and December 31, 2010, P 2,700,542,911.92 and P 2,365,710,745.84 ,
respectively, a difference of P 334,832,166.08.
• A good number of completed public infrastructure projects and agency assets
as of December 31, 2011 had been transferred to Registry of Public Infra
in the amount of P 19,274,710.97. Itemizing some Property, Plant and
Equipment including public infrastructures from the lumpsum amount are still
on progress.
• Equity set aside to finance capital projects with appropriations provided in the
current year and previous years.
• Prior-Year adjustments included those transactions affecting the nominal
accounts and other adjustments which increase or decrease the Retained
Operating Surplus account, such as adjustments of excess revenue recorded in
prior years; payments of unrecorded expenses of prior years such as
depreciation, liquidations of prior year expenses, etc.
Note 14: Income P1,232,575,725.13
Account Title GF SEF TF CY 2011 PY 2010
Local Taxes 163,172,740.15 68,469,409.58
231,642,149.73 211,248,590.78
Internal Revenue Allotment 853,673,770.00
853,673,770.00 793,816,617.00
Permits and Licenses 8,167,651.62
8,167,651.62 7,632,177.78
21
Service Income 16,985,799.03
16,985,799.03 15,824,028.65
Business Income 90,174,625.70
90,174,625.70 82,765,110.23
Other Income 31,124,465.50 827,263.55
31,951,729.05 34,904,802.85
Total 1,163,299,052.00 69,296,673.13 - 1,232,595,725.13 1,146,191,327.29
• Total Operating Income as of December 31, 2011 and as of December
31, 2010 amounted to P 1,232,595,725.13 and P 1,146,191,327.29 ,
under General Fund and Special Education Fund, respectively.
• Under the General Fund Account, total Share from National Wealth as of
December 31, 2011 amounted to P 19,576,757.34 . Included in this year's
share was the P 5,394,978.39 uncollected portion of year 2010, while the
Fourth Quarter, 2011 share was not yet collected.
• Share from IRA, for the year 2011, amounted to P 853,673,770.00
as compared to year 2010, which was only P 793,816,617.00 , with
an increased of P 59,857,153.00.
• Share from Economic Zone as of December 31, 2011, amounted to
P5,298,121.09, a portion of which included the fourth quarter, 2010 share of
P 1,714,255.00 . While the fourth quarter, 2011 share, was not yet collected .
• Total Interest Income for the year ended December 31, 2011 and as
of December 31, 2010 , for both GF and SEF amounted to
P5,443,666.31 and P 7,352,635.32 , respectively.
Note 15: Expenses P915,507,024.86
Account Title GF SEF TF CY 2011 PY 2010
Personal Expenses 441,818,436.67 48,976,419.80 - 490,794,856.47 471,484,032.03
Maintenance & Other Operating Expenses
386,679,825.56 7,389,218.73 - 394,069,044.29 399,336,004.35
Financial Charges 30,643,124.10 - - 30,643,124.10 29,180,311.67
Total 859,141,386.33 56,365,638.53 - 915,507,024.86 900,000,348.05
• Total Expenditure as of December 31, 2011 and December 31,
2010, amounted to P 915,507,024.86 and P 900,000,348.05,
respectively, showing a net addition of P 15,506,676.81 for
both the General Fund and Special Education Fund.
23
Part II - FINDINGS AND RECOMMENDATIONS
The city government in Iligan has two main sources of funds, Internal Revenue
Allotment (IRA) and locally generated revenues. It controls a range of economic
enterprises, the operations of which are consolidated in its financial statements. Almost
all of these enterprises are self-liquidating, though for all of them, the bulk of their
operating costs are still being subsidized by the city and fully consolidated in its financial
statements.
The city is considered stable and low-risk compared to many surrounding areas of
Mindanao and its geographic positioning is advantageous as a commercial center. It has
high hopes for the development of its tourism and business related to its role as a
commercial center for Central Mindanao. Natural resources, such as waterfalls, coastline
and forest create favorable conditions for the development of tourism.
MARIA CRISTINA FALLS
The city was struck by “Typhoon Sendong” (the strongest typhoon to hit this place) and
devastated 36 out of 44 barangays of this City, last December 17, 2011. Final report
received from the City Social Welfare & Development (CSWD) showed that: a) 29,265
families with total dependents of 117,303 have been affected; b) rendered homeless to
6,701 families, while 22,564 families whose houses were partially damaged; c) 1,775
families with total dependents of 8,839 stayed in 19 evacuation centers and 4,926
families with 108,464 dependents prepared to stay in their respective homes; d) 805 dead
bodies have been recovered of which 269 are unidentified bodies, 758 are missing
persons and 4,511 are injured (citywide); and e)estimated damages to property ( personal)
amounting to P 2,118,809,237.
24
Sources of Revenue, Application of Funds and Results of Operations
For the year under review, the City Treasurer is estimated to collect income of
P1,372,196,291.00 of which 62.21% or P853,673,770.00 came from its share in Internal
Revenue Allotment and 37.79% or P518,822,521.00 from tax revenue and other service
income to finance its program of expenditures classified into general public services,
social services and economic services in the total amount of P1,503,786,178.75. To fill
the variance between the estimated collectible income and proposed current operating
expenditures of P131,589,887.75, the City resorted to secure domestic loan of P75M;
reversion/realignment of some of prior years (continuing) and current year
appropriations, 20% Development Fund, of P 50,487,057.65, un-appropriated beginning
balance of P4,715,952.90 and reversion of certified obligations of P1,386,877.20 all
these are contained in the Supplemental Budget Nos. 1, 2, and 3 duly approved by the
Sanggunian Panlunsod of Iligan. In addition thereto, the city has a continuing
appropriation amounting to P716,025,316.52, accounted as P149,723,825.52 for 20%
Development Fund and General Fund Proper P566,301,491.00
During the year the City government have collected the sum of
P1,298,226,495.19 from all sources, total current operating expenditures of
P1,008,009,788.97 inclusive of the amount of P256,847,636.41 utilized from continuing
appropriations, and net income of P290,216,706.22.
The following pie and bar charts showed the distributions of estimated income,
against actual collections; appropriations & allotments, obligations, and net income vis a
vis actual current operating expenses by fund. The details are presented in the
Consolidated Statement of Income and Expenses and annexes of the report.
A. Sources of Revenue
Figure 1- Estimated Income
Variance
Figure 2 – Actual Income
GF 1,087,173,866.00
SAGF 213,278,442.00
SEF 71,743,983.00
Total 1,372,196,291.00
GF 1,073,642,204.11 GF (13,531,661.59)
SAGF 155,287,617.65 SAGF (57,990,824.35)
SEF 69,296,673.13 SEF (2,447,309.87)
Total 1,298,226,495.19 Total (73,969,795.81)
25
GF 1,040,039,111.00
SAGF 385,900,254.65
SEF 77,846,813.10
Total 1,503,786,178.75
CA 716,025,316.52
Total Available for Expenditures 2,219,811,495.27
Note: CA -Continuing Appropriations
Figure 3 – Appropriations
& Allotments
B. Application of Funds (Obligations)Unexpended Allotment
Figure 4 - Obligations
Allocation by class of expenditures by Funds
General Fund (GF)
Figure 4.1 Details of Obligations
Special Accounts in the General Fund (SAGF)- Economic Enterprises & 20%
Development Fund
Personal Services 78,877,941.71
MOOE 57,141,852.47
Financial Expenses 17,658,406.95
Capital Outlay 78,688,740.20
Total 232,461,941.33
Figure 4.2 Details of Obligations
GF 892,930,715.03 147,108,395.07
SAGF 232,461,941.33 153,438,313.32
SEF 57,161,441.02 20,685,372.08
Subtotal 1,182,554,097.38 321,232,091.37
CA 256,847,636.14 459,177,680.38
Total Obligations 1,439,401,733.52 780,409,761.75
Personal Services 354,994,993.78
MOOE 403,731,028.06
Financial Expenses 128,563,593.77
Capital Outlay 5,641,099.42
TOTAL 892,930,715.03
26
Special Education Fund (SEF)
Figure 4.3 Details of Obligations
C. Results of Operations
Figure 5-Actual Income
Figure 6- Actual Current Operating
Expenses
BREAKDOWN OF CURRENT OPERATING EXPENSES (COE):
General Fund
Personal Services 362,940,494.96
MOOE 422,040,737.20
Financial Expenses 12,984,717.15
Total 797,965,949.31
Figure 6.1 Details of COE
Special Accounts in the General Fund (SAGF)
Personal Services 78,877,941.71
MOOE 57,141,852.47
Personal Services 48,798,967.18
MOOE 8,178,278.01
Capital Outlay 184,195.83
Total 57,161,441.02
GF 1,073,642,204.41
SAGF 155,287,617.65
SEF 69,296,673.13
TOTAL 1,298,226,495.19
COE Excess of Income
over Expenses
GF 797,965,949.31 274,676,255.10
SAGF 153,678,201.13 1,609,416.52
SEF 56,365,638.53 12,931,034.60
TOTAL 1,008,009,788.97 290,216,706.22
27
Financial Expenses 17,658,406.95
Total 153,678,201.13
Figure 6.2 Details of COE
Special Education Fund (SEF)
Figure 6.3 Details of COE
Personal Services 48,976,419.80
MOOE 7,389,218.73
Total 56,365,638.53
28
Detailed Findings and Recommendations
Noted deficiencies/shortcomings which were not addressed during the year are
discussed hereunder, to wit:
A. Value for Money Audit
Non-Utilization of Loan
The city government had wasted government funds in the amount of P3,126,800.00
as an interest for one on one loan secured with the DBP in the amount of P47.0M at
6% per annum for the non-implementation of the projects funded out of the
proceeds of the loan. Likewise, the amortization of the loan amounting to P75.0M
was not included in the annual budget for Calendar Year 2011.
The Development Bank of the Philippines have approved the one-on-one loan of
the City Government of Iligan in the amount of P47,000,000. The loan is to finance
various projects, as follows: a) Enhancement of health care program; b) Upgrading and
rehabilitation of existing computer network infrastructure; c) Document management
system; d) Emergency response system; e) Water system projects; and other priority
projects of the LGU.
Relative thereto, a Deed of Assignment with Hold-out Agreement was executed
by the City Mayor, Hon. Lawrence Ll. Cruz (Assignor) for the City Government of
Iligan in favor of the Development Bank of the Philippines represented by SAVP Edgar
N. Seronay (Assignee) wherein the Assignor has deposited with the Assignee the
amount of P47.0M covered by the following Savings Deposit: a) Special Savings
Deposit No. 0820-017665-160 for P30.0M; and b) Special Savings Deposit NO. 0820-
016198-160 for P17.0M.
The one-on-one loan was released to the City Government on March 25, 2010,
through Credit Memo for Current Account No. 0820-016198-030 maintained by the
Assignor to the Assignee. The loan bears a fixed interest rate of 6% per annum, payable
and discounted monthly.
As of December 2010, the City Government has not implemented the projects
funded from the loan as shown in their Registry of Allotments & Obligations for
Maintenance & Other Operating Expenses (RAOMO). Obtain information disclosed that
the Bids and Award Committee (BAC) still in the process of deliberating on the projects.
The same projects were not implemented up tothe maturity period of the loan on March
25, 2011.
On March 2, 2011, the Assignee represented by Mgr. Angelita T. Aguhob
informed the City Mayor, the loan availed by the City Government on March 25, 2010
will mature on March 25, 2011, with option to renew provided a SP Resolution
authorizing the renewal thereof is submitted. The Assignee, on March 25, 2011
29
automatically deducted the amount of 47,000,000 from Current Account No. 0820-
016198-030.
Although, the arbitrary deduction of the loan has no effect on the cash possession of the
city government because the amount had been floating on its current account with the
DBP, Iligan branch, from March 25, 2010 to March 25, 2011.
Based on the fixed rate of 6% per annum, the city government incurred interest of P
2,982,666.64 and gross receipt tax (GRT) of 144,133.36. The interest paid & other
financial charges could have been returned by way of social services to the immediate
beneficiaries of the projects had it been implemented and completed during the term of
the loan. Thus, this money was a waste of government fund to the prejudice of the public
service.
Also, for calendar year 2011, the city government have two (2) past due loans,
these are: i) the loan for non implementation of the infrastructure projects, in the amount
of P47.0M, and ii) the last drawdown amount of P 28.0M of a 10 year loan for the
construction of IBJT projects secured in Calendar Year 2001. The amortization ofthese
loans was not taken up in the Annual Budget for calendar year 2011.
The Sangguniang Panlungsod (SP) has to act on for the passage of an ordinance
appropriating the amortization or repayment of the loans. Hence, Appropriation
Ordinance Nos. 11-5725-19 and 12-5738-05 was enacted by the Sangguniang
Panlungsod (SP) through SP Resolution Nos. 11-739 and 12-13 appropriating the sum of
P47.0M and P28.0M, respectively, as financial expenses. These appropriation
ordinances were embodied in its Supplemental Budget Nos. 1 & 2, respectively.
Recommendations:
We recommend the following remedial course of actions to prevent the
recurrence of same in availing credit financing with the a Government Financial
Institutions (GFIs) , viz:
i. The proponent(s) of the project(s) source from the proceeds of loan should
adequately plan and program the proposal project before negotiating loan
with any Government Financial Institution (GFI’s). The proposed project
should be included in the three (3), five (5) or ten (10) years development
plan of the City Government.
ii. The SP shall invite the proponent of the Project through the City Mayor,
the City Planning & Development Officer and the Local Finance
Committee (LFC) for an executive session to friendly discuss the viability
of the project before a SP Resolution is pass authorizing the City Mayor to
negotiate a loan.
30
iii. As soon as the GFI’s approved the loan, the proponent shall coordinate
with City Engineer, the General Service Office, the LFC and the BAC for
the conduct of pre-procurement process to ensure timely implementation
of the propose project.
iv. Upon release of the loan, the BAC shall award the project to the lowest
calculated & responsive bid (LCRB).
v. The local LCF shall review all the secured loans by the city government
and provides schedule loan amortization including the projected interest
expenses to the City Budget Officer, for inclusion in the Annual Budget,
the SP through the committee on appropriation as a reference guide in the
review of the Annual Budget, and the City Auditor for the extensive
review and update information on the utilization of the loan.
Financial assistance for flood victims of Typhoon Sendong
Financial assistance received in checks and cash in the total amount of
P363,541,553.22for the flood victims of “Typhoon Sendong” have remained intact
and deposited with the LBP and DBP for the accounts of the City Government of
Iligan.Likewise, as of January 31,2012 no disbursements was recorded.
The natural disaster befell the City of Iligan on December 17, 2011 caused by
“Typhoon Sendong” have drew attention from other parts of the world, such as, some
member country of the United Nations Assembly, EU, the Philippines, private individuals
and establishments, international humanitarian organizations and others civil society
organizations.
Typhoon Sendong, (the strongest typhoon to hit this place) have devastated 36 out
of 44 barangays of this City. Final report received from the City Social Welfare &
Development (CSWD) showed that: a) 29,265 families with total dependents of 117,303
have been affected; b) rendered homeless to 6,701 families, while 22,564 families
whose houses were partially damaged; c) 1,775 families with total dependents of 8,839
stayed in 19 evacuation centers and 4,926 families with 108,464 dependents prepared to
stay in their respective homes; d) 805 dead bodies have been recovered of which 269 are
unidentified bodies, 758 are missing persons and 4,511 are injured (citywide); and e)
estimated damages to property ( personal) amounting to P 2,118,809,237 (Annex D).
Tons of relief goods and financial assistance have poured to this place. As of
January 5, 2012, total financial assistance received is P 363,541,553.22. These calamity
fund is still intact, the amount isdeposited as confirmed by the Head of LBP and DBP,
Iligan City, P275,916,242.22 and P 85,293,653 respectively; the amount of P
1,695,632.19 is awaiting clearing from the drawee banks. All these monies were
properly acknowledged with official receipts under the accountability of the City
Treasurer of Iligan.
31
Department of Social Welfare and Development is the lead contributor to the fund
amounting to P 254,000,150; Local Government Support Fund (LGSF)- P-Noy, cash in
for P60,000,000; other LGUs shares, P20,606,200; other NGAs contributes,
P2,064,655.35; PDAF/PAGCOR added P20,293,653; private corporations, banks,
utilities companies, businesses/establishments; government employees associations, non-
government organizations; peoples organizations, civil society organizations and concern
individuals chip in P6,576,894.87.
As of January 31, 2012, there was no disbursement for these funds. The City
Council has to pass and approve resolution/ordinance, as a Special Budget for the
calamity fund, wherein the City Mayor can move forward to start the implementation of
the identified projects for the benefits of the flood victims of “Typhoon Sendong” as
follows:
i) Shelter Assistance P 242,130,000.00
ii) Infrastructure (Roads and Bridges) Projects
60,000,000.00
iii) Cash for Work Program
11,870,150.00
iv) PDAF
18,293,653.00
v) Relief and Rehabilitation Program for flood victims
31,247,750.22
Total ( Details are shown as Annex E) P 363,541,553.22
The cash for work a short term intervention to provide temporary employment to
distressed/displaced individuals by participating in or undertaking preparedness,
mitigation relief, rehabilitation or risk reduction projects and activities in their
community under the leadershipof local leaders has not take off right after the occurrence
of the disaster because of the difficulty of identifying the “typhoon sendong” victims in
the various evacuation centers and or no community leader is organized in each
evacuation center to assist the City Social Welfare Development in the proper
identification of the legitimate beneficiaries to the program.
DSWD guidelines on shelter assistance program entitled each qualified
beneficiaries to P 70,000, thus only 3,459 families will be given out of the P 242,130,000
fund from the said agency, henceforth, 3,242families may have no house. In that case, if
no additional fund will be received, the 3,459 units will be raffled off to the 6,701
families. The City Mayor has requested the Secretary of the DSWD to augment the fund
for shelter assistance. As alleged in the report, without confirming or denying, GMA
Kapuso Foundation will provide houses at the 3.0 has. property of the City of Iligan
located at Barangay Mandulog.
The program on shelter assistance may derail the implementation. The City
Government has identified three (3) resettlement sites with a combine area of 20.9 has.,
these are: a) 15.9 has.located at Barangay Sta. Elena owned by the NSC; b) 3.0 has.
property of the City Government at Mandulog; and c) 2.0 has. owned by the Diocese of
Iligan. Since then, the City Government is negotiating with the NSC property for
acquisition thru negotiated purchase or expropriation proceedings and the payment
32
thereof is either cash or dacion en pago and the property of the Diocese of Iligan is on
usufruct agreement.
Recommendations:
We recommend the following remedial measures to ensures accountability,
transparency, and enhance efficiency and effectiveness in the proper accounting of the
fund, utilization must comply to appropriate law, auditing rules and regulations and the
implementation of the identified infrastructure projects will enhance efficiency and
effectiveness in order to attain the intended purposes for which the fund was received,
viz:
i. The City Treasurer to open an account either with the LBP and/or DBP
specifically for calamity fund for “Typhoon Sendong” to ensure transparency
and accountability;
ii. The City Treasurer is required to deposit future financial assistance
receivedand caused the transfer of said fund deposited to the LBP and DBP,
as validated by the respective head of the bank, to said newly opened account
to fast track monitoring, facilitate verification of the account balances and
ensures that account debited/credited to this account is exclusively for the
account of “Typhoon Sendong “.
iii. The Sangguniang Panlunsod shall pass and approve the Special Budget for
the utilization of the calamity fund in order the City Mayor can zero in or
focus the implementation of identified infrastructure projects aims on the
welfare of the flood victims.
iv. To fast track the implementation of the calamity projects/programs, the
Budget Office shall immediately release the fund appropriated for the
calamity fund projects/programs; The BAC Chairman shall give utmost
priority in the time schedule of the conduct of public bidding for the
infrastructure projects, the City Accountant’s Office shall designate
accounting personnel to expedite the processing of disbursement vouchers
related to calamity funds and the City Engineer to direct other divisions of
the City Engineering Office to prepare the plan and specification of the
building, the detail engineering estimate, the program of work, the
construction materials needed and the Procurement Project Management
Plan (PPMP) and the General Service Office to assist the BAC in the
conduct of procurement activities.
v. The City Accountant shall render progress financial report copy furnished
the City Auditor and submit all financial records, such as disbursement
vouchers, payrolls, if any, monthly bank reconciliation statements together
with the checks encashed or paid by the bank for post audit and final
custody.
33
vi. The implementer office (Task Force Committee) shall coordinate with other
national government agencies (DSWD & DPWH) to ensure proper
implementation of the infrastructure projects and see to it that the utilizations
and disbursements of the calamity fund must comply with appropriate law,
auditing rules and regulations. Strictly comply the DSWD shelter assistance
guidelines and render progress and terminal report to the City Mayor, City
Vice Mayor and City Councilors copy furnished the City Auditor and the
concern offices;
vii. Related government expenditures incurred by the personnel of the
implementing office in connection with the implementation of the calamity
fund projects shall be proper charged to the regular budget appropriated for
that office;
viii. The City Mayor and upon request by higher authority or by the concerns
Department Secretary shall render final report, copy furnished the Vice
Mayor and SP members and the City Auditor.
ix. In case the negotiation on the acquisition of the 15.9 has. failed, seek
assistance/intervention from the national government for the acquisition of
the lot.
Unserviceable Motor vehicles and Motorcycles
The absence of physical facilities and appropriate measures to govern or to regulate
the proper use, care custody, maintenance and reporting on the conditions of the
government motor vehicles numbering 465 fleets may result in the loss or
breakdown of the same, inevitably results in loss of man-hours and efficiency.
The City General Services Office (CGSO) submitted various unserviceable
government motor vehicles and motorcycles ( AnnexF) owned by the city government
for appraisal pursuant to Section 79, PD 1445. Most of these government vehicles was
already fully worn-outs when it is turnover to the CGSO.Shown hereunder are some of
the pictures of the unserviceable motor vehicles showing their state of conditions.
Unserviceable Motor Vehicles Worn out Motor Vehicle
34
Worn-out parts of Motor Vehicle Unserviceable Motorcycles
During the review of the submitted documents such as the appraisal report of the
agency, the inventory and inspection report for unserviceable property, the
acknowledgement receipt of equipment or the memorandum receipt (ARE/MR) and the
attached pictures showing the physical conditions of said government property disclosed
the following: a) the ARE was not regularly renewed, as required by auditing rules and
regulations, ARE or MR must be renewed every three (3) years; b) the property return
slip signed by the accountable officer and received by the CGSO showed of no missing
parts; c) a longer gap between the period of returned and action taken on the
unserviceable property; d) at the time of the request to the COA some valuable parts were
found to be missing per agency report; e) after turnover, the unserviceable property were
left unattended, “as is where is”, exposing them to bad weather and recalcitrant elements
of the society; f) no written report by the end user or operator to his immediate
supervisor on how the motor vehicle/ motorcycles become unserviceable; and g) no
historical report on repair & maintenance of said equipment.
Office equipment is government property and their use, care, custody,
maintenance and reporting should be the concern not only of the end user or operator but
also of the immediate supervisor.
A maintenance program is necessary for the purpose of attaining and/or extending
the established standard economical and useful life span of an equipment and serve as a
sound basis for scheduling its replacement.
It was further observed that the City Government has no physical facilities where
to impound or to store the unserviceable properties to prevent from rapid deterioration,
massive destruction and thievery of valuable parts.
Furthermore, the absence of appropriate measures to regulate the use, care, proper
maintenance custody, responsibility and accountability, and reporting on the conditions
of the 465 fleets of government motor vehicles (Annex G)may result inthe excessive use,
improper care, loss or breakdown and destruction of the government property.
35
Recommendations:
We recommend the following remedial measures to ensure that government
property are efficiently use, unserviceable property is properly safeguarded prior to the
disposal thereof, and reporting accountability must be strictly required for proper care
and maintenance:
i. The city government shall formulate policy guidelines to regulate for proper
observance on the use, care and proper maintenance, custody and reporting
accountability of its heavy/office equipment considering the number of
government motor vehicles it owns and maintains.
ii. The city government shall construct physical facilities to serve as one stop
shop to store unserviceable government property to prevent the loss,
destruction and rapid deterioration of same, motor pool or garage and repair
and maintenance shop.
iii. The CGSO to renew every three (3) years the ARE/MR of all government
property, conduct actual inspection on the condition of same and inventory
listing of missing accessories;
iv. The CGSO shall maintain historical record of each office equipment& other
heavy equipment to monitor the efficiency and cost of maintenance as a
reference guide in management decision whether to maintain or purchase a
new unit. All department office/head with assigned office equipment shall
maintain the same record;
v. The end user or operator/driver thru their Department/office head shall
submit written report to the CGSO on how the office equipment became
unserviceable together with the Property Return Slip. The CGSO shall
prepare the Inspection & Inventory of Unserviceable Property (IIRUP),
conduct actual inspection and list down missing accessories, tow and
received the motor vehicles/motorcycles/ other equipments and deposit or
store to the designated warehouse.
vi. The CGSO shall immediately dispose the unserviceable government
property pursuant to Section 79, PD 1445.
vii. The CGSO shall demand from the end user or operator the replacement or
refund of the missing motor vehicles/motorcycles accessories copy-
furnished the office of the City Auditor.
viii. Repairs of equipment shall be done or undertaken by a competent
mechanic/technician in order to put them in operational order. Prohibit
dismantling of the office equipment or other equipment except upon written
order of the Department/office head and after a certification of the
36
availability of fund by the City Accountant for the necessary repairs to
assures completion of repair and avoid possible loss or misplacement of
spare parts.
B. Financial and Compliance Audit
Cash Disbursing Officers account has increased by 9,678,814 or
131%,liquidations/refunds of prior years accounts was 652,945 or measly 8.12%
and probable loss of in the amount of P3,981,625.62 or 53.89%, thus, resulting also
in the overstatement of Government Equityby P7,388,823.
The Cash Disbursing Officers (103) account showed unliquidated/outstanding
balance of P17,067,637.14 which have increased by P9,678,814 or 131% from the
outstanding balance of prior accounts as of December 31, 2011, as shown in the table
below:
Fund Calendar Year Increase by Percentile
2011 2010 Less Liquidation
General 13,267,503 6,635,153 (642,675) 7,275,025 121.40%
Special
Education
991,332 150,741 000 840,591 557.64%
Trust 2,808,802 1,255,874 ( 10,270) 1,563,198 125.50%
Total 17,067,637 8,041,768 (652,945) 9,678,814 131.00%
The increase amount, in the General Fund was for relief and rehabilitation operations for
the victims of “Typhoon Sendong” that struck this place in the mid of December last
year, in the amount of P 5.0M or 68.73% of the total ; the Trust Fund was fundamental
correction of prior years overstatement of liquidations of cash advance of P1,372,762.20
or 83.40% of the total; and the SEF was cash advance granted to the regular disbursing
officer of City Division Office for elementary & secondary athletic training charges to
the School Board Fund(the details of the increase is shown as Annex H).
This year’s liquidations/refunds of prior years outstanding balance of
P8,041,768.08 was P 652,945 or measly 8.12%, as shown in the table below:
Fund CY 2010
Balance
Liquidation
CY 2011
Prior years
Balance
Percentile
Decrease
General 6,635,153 642,675 5,992,478 9.69%
Special Education 150,741 00,000 150,741 0.00%
Trust 1,255,874 10,270 1,245,604 0.82%
Total 8,041,768 652,945 7,388,823 8.12%
37
with this trend of liquidations, the account will be fully liquidated within the next 12
years or more or it depends on the intensification and effortto be adopted by the city
government. These also overstated the Government Equity as of December 31, 2011 by
P7,388,823.
Our interview with one of the fund in-charge disclosed that they have submitted a
list of name with unliquidated cash advance to the City Legal Office. However, we
could not make an inquiry or confirm with City Legal Office due to absence of
document relative thereto.
Lifted from the Schedule of Cash Disbursing officers showed that the city
government may not be able to collect the amount of P 3,981,625.62 or 53.88% of the
prior years outstanding/unliquidated cash advanceof P7,388,823, as of December 31,
2011. These are in the accounts of Special Disbursing Officers (SDOs) who have already
resigned, retired, died or transferred to other national government agency (Annex I) .
Shown in the table is the distribution by classification of accountable officers and
amount of unliquidated cash advance held by them for all funds.
Classification of Accountable Officers Unliquidated
Cash Advance
Percentile to
Total
Regular Disbursing Officers 6,343,328.17 37.17%
Special Disbursing Officers- SDO 1 6,742,683.35 39.51%
Special Disbursing Officers- SDO II 3,981,625.62 23.32%
Total 17,067,637.14 100%
SDOs 1- Accountable Officers still in the agency
SDOs II- Accountable Officers who have retired, resigned, died and transferred to other
government agencies.
Aging of the Cash Advance revealed that the amount of P 7,480,638 or 43.83% are
accounted as past due accounts or more than one (1) year while P 9,586,999 or 56.17%
are less than one (1) year. The aging by fund is shown on the table below:
Fund
Total
Aging
Less than
One Year
Percentile Past due
Accounts
Percentile
Gen. Fund 13,267,503 7,276,294 54.84% 5,991,209 45.16%
SEF 991,332 840,591 84.79% 150,741 15.21%
Trust Fund 2,808,802 1,470,114 52.34% 1,338,688 47.66%
Total 17,067,637 9,586,999 56.17% 7,480,638 43.83%
Recommendations:
We recommend the following remedial measures to fast tract the
liquidations/refunds of prior years cash advance granted to Special Disbursing Officers,
we request the City Accountant to:
38
i) Sent notice of liquidation/refund to the Special Disbursing Officer (SDO), still
employee in the city government for the immediate settlement of his/her cash
advance. Copy furnished the City Legal Office and the Commission on Audit.
After six (6) months, the notice was received, yet no action taken by the
concern SDO/employee, request the City Legal Office to institute
administrative charge.
ii) A separate notice of liquidation/refund to former SDO who have already
retired, resigned and separated from the service but are still living for the
immediate settlement of his/her cash advance. Copy furnished the City Legal
Office and the Commission on Audit. After, six (6) months, the notice was
received, yet no compliance thereof by the former SDO, request the City Legal
Office to initiate the filing of appropriate charge under the Revised Penal Code
in the court within the City of Iligan;
iii) Identify and document those former SDO but already dead and submit to the
Sangguniang Panlungsod for the adoption of a resolution to request the
Commission for the write-off of their unliquidated cash advance. In this case,
the City Accountant shall properly coordinate with the City Auditor for his
comments, evaluation, review and submission of additional documents if
needed in the request.
iv)Institute measures to limit the number of SDO’s to be granted with cash
advance and see to it that the requirement on the bonding of the SDO shall be
strictly adhered to and no cash advance shall be granted unless it is for public
purpose and availability of sufficient appropriation is provided and cash
advance request to circumvent the procurement law must not be allowed.
IDPP 1 & IDPP 2
The Power Plant (IDPP 1 & IDPP 2) which was finally turnover by PSALM/NPC to
the City Government on December 16, 2010 was not recorded/booked in the latter’s
book of accounts, thus, the PPE and Government Equity was understated by
P350,101,622.53, the amount which the former owed to the latter for unpaid Real
Property Tax, as of March 2007.
The Power Plant was the subject of Levy on Real Property pursuant to Section
258, RA 7160, wherein the former has an outstanding unpaid real property tax including
penalty to the City Treasurer’s Office in the amount of P 350,101,622.53 as of March
2007. Said Power Plant was advertised on April 2, 2007 for sale or auction the
propertyor a usable portion thereof as may be necessary to satisfy the tax delinquency and
expenses of sale. The public auction failed due to no interested purchaser(s).
Again, it was published on September 2008 for resale at an amount of
P392,454,287.87 (includes RPT & penalty from the 2nd
quarter of CY 2007 to the
39
3rd
quarter of CY 2008) plus incidental expenses of P 72,871.59 or the sum of
P392,527,159.46. But, again it was failure public auction because of no taker or no
interested bidder. After, this two (2) failed public auction, the City Government was the
purchaser of the Power Plant for want of bidder pursuant to Section 263 of the Local
Government Code.
On December 16, 2010, the Power Plant was finally turnover to the City Government by
PSALM and yet the same property was not recorded/ booked in the books of the former,
since it was first offered for public auction.
The comparative financial statement of the city government for CYs 2010 and
2011, showed the following accounts:
Fund/Accounts Calendar Year Variance
2011 2010 (Decrease)
Gen. Fund
Account Receivable-RPT 471,856,200 537,333,420 (65,477,220)
Deferred Credits-RPT 480,095,775 545,572,995 (65,477,220)
SEF
Account Receivable-RPT 408,755,366 468,606,443 (59,851,077)
Deferred Credits-RPT 408,754,936 468,606.013 (59,851,077)
The foregoing accounts reflect a portion of the unpaid RPT by NPC to the city
government and yet at the time of the turnover of the Power Plant these accounts should
have been also adjusted.
The OIC City Accountant simplystated that his office was not furnished of valid
documents for the proper recording of the assets. This explanation was devoid of merit.
His should have inquired with the City Treasurer the results of public auction on April 7,
2007 and for the resale advertisement of the property on September 2010 after his office
processed the payment of both publications and thereafter monitor the succeeding action
undertaken made by the city government of its legal authority of claiming the subject
property.
Since there is no legal impediment on the ownership of the Power Plant, as
PSALM have completely turnover same and the city government physically possessed
said Power Plant, it is more appropriate to take up the Power Plant and to drop the contra
accounts shown in the foregoing table so as the financial statements of the city
government will be more viable and fairly presented.
Recommendations:
We recommend the following remedial course of actions to rectify the observe
audit deficiency by requiring the City Accountant to:
40
i) Book/ record the Power Plant at a book value equal or equivalent of the
unpaid RPT from NPC/PSALM as advertised on April 2, 2007 in the
amount of P350,101,622.53.
ii) Adjust the contra accounts under the General Fund and Special Education
Fund for their respective shares of the delinquent real property tax as
recorded.
Job Order (JO’s) Employee
The City Government had appropriated funds for Security, General and Janitorial
Services,averaging monthly of 3,229 Job Orders (JOs) Personnel, in the amount of
P59.2M and spent P 82,421,798.34 for undefined local projects contradicts Section
77, RA 7160 and the number of JOs hired is excessive runs counter to COA Circular
Nos. 85-55A and 2002-003.
Section 77, RA 7160, provides the local chief executive may employ emergency
or casual employees or laborers on a daily wage or piecework and hired through job
orders for local projects authorized by the sanggunian concerned.
The hiring of the JO’s is now without restraint as the CSC have repealed/lifted the
submission of contracts of service and for job orders for review and the requests for
exemption from Memorandum Circular MC) No. 17 & 24, s, 2002. The CSC has
declared that the hiring of JO’s is not subject to civil service rules but covered by
Commission on Audit (COA) rules. This so, because of the above cited provision in the
Local Government Code (LGC).
For CY 2011, GF and SAF’s annual and supplemental budgets provide
appropriations for Security, General and Janitorial Services in the amount of P53.2M and
P6M respectively. The Details are shown on below:
A. General Fund (Annual/Supplemental Budgets –AB/SB)
PAP Security
Services
General
Services
Janitorial
Services
Total
1013 P 2.0M P -0- P -0- P 2.0M
1021 8.0M 8.0M 16.0
1022 3.8 3.8
1999 13.0 13.0 26.0
6511 .2 .2
6542 .2 .2
8731 5.0 5.0
Total P 2.0M P 30.2M P 21.0M P 53.2M
41
B. Special Accounts Fund
PAP Security
Services
General
Services
Janitorial
Services
Total
8811 P -0- P 3.0M P -0- P 3.0M
8821 (N) 1.8 1.8
8821 (S) 1.2 1.2
Total P -0- P 6.0M -0- P 6.0
Grand
Total
P 2.0M P 36.2M P 21.0M P 59.2M
As of December 31,2011, total expenditures for these professional groups amounted to
P82,421,798.34or it has exceeded the appropriations by P 23,221,798.34. These
expenditures are utilized to pay the services rendered by Job Orders (JOs) personnel
averaging monthly of 2,929. The details of the expenditures are as follows:
A. General Fund
PAP Security
Services
General Services Janitorial
Services
Total
1013 P 1,925,102.13 P -0- P -0- P 1,925,102.13
1021 16,485,609.32 21,582,375.79 38,067,985.11
1022 4,867,815.80 4,867,815.80
1999 13,527,175.50 13,376,236.38 26,903,411.88
6511 180,210.49 180,210.49
6542 185,469.34 185,469.34
8731 4, 905,328.28 4,905,328.28
Total P1,925,102.13 P40,151,608.73 P34,958,614.17 P 77,035,325.
B. Special Accounts Fund
PAP Security
Services
General
Services
Janitorial
Services
Total
8811 P -0- P2,863,068.60 P -0- P 2,863,068.60
8821-N 1,565,184.61 1,565,184.61
8821-S 958,220.10 958,220.10
Total P -0- P5,386,473.31 -0- P 5,386,473.31
Grand
Total
P1,925,102.13 P45,538,082.04 P34,958,614.17 P82,421,798.34
The deficiency in appropriations/allotments is supplemented through augmentation
of funds pursuant to Section 336, RA No. 7160 derived from the alleged savings from the
appropriated expenditures within their respective offices. This augmentation become their
last recourse in case of lack of appropriations to any particular classification of expenses.
Shown in the table below is the presentation of appropriations, actual expenditures and
42
augmentations to cover the deficiency in the appropriations.
Legislative Offices 1021 Legislation 1022-Support
Services
Particular General Services Janitorial Services General Services
Appropriations P 8,000,000.00 P 8,000,000.00 P 3,800,000.00
Actual Expenditures 16,485,609.32 21,582,375.79 4,867,815.80
Deficiency in
Appropriations
8,485,609.32
13,582,375.79
1,067,815.80
Augmentation,Section
336, RA No. 7160) 8,786,800.99
Annex J
13,752,976.79
Annex K
1,078,000.00
Annex J
Executive Office 1999 General Services Janitorial
Services
Appropriations P 8,000,000.00 P 8,000,000.00
Supplemental Budget (#1) 5,000,000.00 5,000,000.00
Total P 13,000,000.00 P 13,000,000.00
Actual Expenditures 13,527,175.50 13,376,236.38
Deficiency in Appropriations 527,175.50 376,236.38
Augmentation, Section 336, RA No. 7160) 947,928.00
Annex L
1,300,000.00
Annex L
A review of the various payrolls for the first quarter of Calendar Year 2011 disclosed
that there is no appropriate local projects/activities/programs being prepared/approved
and submitted where these (JOs) are to be assigned/placed to justify the hiring. The
payroll is good for ten working days or a short term employment or precisely a “Job for
Food” programs. Very few of this hired JO’s perform office clerical works, serve as
errand and janitorial jobs.
Department/office with most number of hired/deployed JOsare: City
Administrator’s Office, 580; City Engineer’s Office, 293; City Health, 90; City Mayor’s
Office, 1,232 Economic Enterprise Development Office, 154; Gregorio T. Lluch
Memorial Hospital, 62; Iligan City Waterworks System, 145; and Sanggunian
Panlungsod Office, 471. Shown in the following table is data of office plantillaof
personnel, the numbered of filled items, vacant positions and the numbered of JO’s
deployed, viz:
Office Number of Plantilla # of JO’
Deployed
Remarks
Filled Vacant Total
City Accountant 29 8 37 8
City Administrator 105 29 134 580 Excessive No.
of JO’s
City Agriculturist 16 10 26 7
City Assessor’s 47 13 60 0
City Budget’s 20 4 24 0
43
City Civil Registrar’s 17 7 24 4
Coop. Dev’t & Livelihood 5 3 8 29 Excessive No.
of JO’s
Environment Management 106 18 124 29 JOs Exceed the
vacant items
City Engineer 147 41 188 293 Excessive No.
of JO’s
City General Services 93 11 104 32 Excessive No.
of JO’s
City Health 87 27 114 90 Excessive No.
of JO’s
City Human Resource 27 12 39 8
City Legal 9 6 15 3
City Mayor 41 13 54 1,232 Excessive No.
of JO’s
City Planning 27 5 32 4
CitySocial Welfare 40 26 66 32
City Treasurer 69 26 95 38 Excessive No.
of JO’s
City Veterinarian 24 2 26 8 Excessive No.
of JO’s
Eco. Enterprise Dev’t Mgt 40 8 48 154 Excessive No.
of JO’s
Gregorio T. Lluch Mem.
Hospital
94 38 132 62 Excessive No.
of JO’s
City Waterworks System 66 22 88 145 Excessive No.
of JO’s
Sanggunian Panglunsod
(exclusive of elected
officials)
57 11 68 471 Excessive No.
of JO’s
LSB 169 2 171
Total 1,335 342 1,677 3,229
Annex M
The foregoing data show or indicate excessive hiring and deploying JO’s in said
offices. Thus, the hiring of JOs is extravagant because it is without restraint, judicious
and economy (COA Circular No. 85-55A). Thus, programs, activities, projects (PAPs),
the plantilla personnel of the office and the duties and responsibilities of the regular
personnel where these (JO’s) to be assigned must be reviewed and evaluated to prevent
excessive hiring, extravagant and unnecessary uses/ expenditures of government funds.
The payment of their services rendered may not also be considered reasonable and
justifiable or it is unnecessary use of government funds (COA Circular No. 85-55A),
because not supportive of the implementation of the objectives and mission of the
concern offices relative to the nature of its operation; an expenditure that is not essential
or that which can be dispensed with without loss or damage to property is considered
44
unnecessary. For instance, the Civil Security Unit will not need appropriation for security
services as the City Administrator’s Office have 80 personnel appointed to perform
security services; the GTLM Hospital a 75 to 100 bed capacity; EEDMO which
overseeing two market operations, two transport services and a slaughter house, and etc.
Consistent with the mandate of the Commission, COA Circular No. 2002-003
dated June 20, 2002 as amended, has prescribed the Manual on the New Government
Accounting System (Manual Version) for use of in Local Government Units, which
under its account code 795-General Services- is to record the expenditures for services
not elsewhere classified such as, carpentry, plumbing, electrical, etc; Account Code 796-
Janitorial Services- is to record the cost of janitorial services contracted by the agency;
and account code 797- Security Services – is to record the cost of security services
contracted by the agency.
Notwithstanding to this COA rules, City Government have hired JOs, provides
appropriations for and charged their expenditures to the above accounts despite of the
limits of its application.
Recommendations:
We recommend the following remedial measures to rectify the foregoing practices
and to ensure that funds appropriated for the hiring of personnel through job orders will
be made available to PAPs pertaining to the general welfare and basic functions and
services beneficial to the city constituents, viz
i. The City Mayor may employee emergency or casual employees or laborers
paid on a daily wage or piece of work basis and hired through job orders for
local projects authorized by the Sanggunian Panglunsod pursuant to section
77, RA 7160 (LGC) and see to it that these local projects are consistent with
Section 16 and within those identified in Section 17 of the LGC.
ii. Limit the number of personnel hired on job orders by evaluating the mission
and thrust of the concern department/officewhether the services needed is
supportive to the implementation of their objectives.
iii. Limit the expenditures on General Services, Janitorial Services and Security
Services and re-visit COA Circular No. 2002-003 as amended, as to what
particular object of expenditures may be properly charged to these accounts.
iv. Concern Department/Office Head to submit the PAPs and justify the hiring
of personnel thru job orders.
v. Salary of hired JO’s personnel shall be charged to personal services.
vi. In case the city government needs personnel to maintain the orderliness,
sanitation and hygiene, cleanliness, beautification and good ambiance in the
45
various offices, hire the services of manpower agency specializing for
janitorial services.
Overtime pay
Overtime pay in the amount of P 1,867,085.29, out of it, P382,494.45 pertains to
Buhanginan (city government) Voice, paid to some city government employees for
services rendered beyond regular office hours and during weekends and holidays
for works or activities, some of which are not allowable pursuant to National Budget
Circular No. 410 dated April 28, 1990.
Paragraph 1 of National Budget Circular (NBC) No. 410 dated April 28, 1990,
otherwise known as the Rules and Regulations Implementing Memorandum Order NO.
228 on the rendition of overtime services with pay, states that: “In general, overtime
work should be avoided by adequate planning of work activities. It should not be resorted
to in the performance of regular routine work and activities, except in cases when
unforeseen events and emergency situations will result in any of the following: 1.1. cause
financial loss to the government or instrumentalities; 1.2. embarrass the government due
to its inability to meet its commitments; or 1.3. negate the purpose for which the work or
activity was conceived.
Paragraph 2 of said Circular enumerates specific activities for which necessary
overtime with compensation may be authorized which are applicable to local government
unit, as follows: 2.1. Completion of infrastructure and other projects with set deadlines
when due to unforeseen event(s) the deadlines cannot be met without resorting to
overtime work; 2.2 Relief rehabilitation, reconstruction and other related work or services
during calamities and disasters; 2.5 Seasonal work such budget preparation and rendition
of annual reports to meet scheduled deadline; 2.6. Preparation of special
financial/accountability reports required occasionally by central monitoring agencies like
the Congress of the Philippines, Office of the President, Commission on Audit,
Department of Budget & Management, National Economic Development Authority; 2.7.
The provision of essential public services during emergency situations; such as power
and energy, water, distribution and control of basic staples, communication and
transportation, medical and health services, peace and order and security; 2.9 Services
rendered by drivers and other immediate staff of officials authorized to have such staff
support when they are are required to keep the same working hours as their superior.
The Calendar Year 2011 Annual Budget provides total appropriations for
overtime and night pay in the amount of P 1.6M, The Statement of Appropriations,
Allotments and Obligations and Balances (SAAOB) under appropriations column
(overtime and night pay) showed P2,330,260.00 and the Obligations (expenditures)
Column a total of P1,497,338.89. The details of which are shown on the next page:
46
FPP AB SAAOB Approp.
SAAOB Obligations
Difference/ Remarks
1011 250,000 250,000 150,955.87
1022 150,000 150,000 80,267.37
1071 200,000 200,000 50,343.16
1081 500,000 1,230,260 903,645.96 730,260 thru augmentation
1091 200,000 200,000 199,735.53
8731 300,000 300,000 112,391.00
Total 1,600,000 2,330,260 1,497,338.89
The review of the request to render overtime services disclosed that it failed to
meet the criteria set forth under NBC No. 410. Most of the overtime request did not
basically state the following: i) the purpose(s) is not specific and not supported by
instructions; ii) the duration or the duration is longer and/or become on regular basis; iii)
the justification or no justification at all; and iv) in some instance/s the assigned duties
and responsibilities of those who will render overtime is not enumerated and the number
of employees are not justifiable considering the expected output and time allotted to
finish the job.
Analysis of the accomplishment reportsvis-à-vis, the overtime paid disclose that some
employees in relation to the overtime pay received apparently shows excessive or
unconscionable claims because of no clear assignment of duties and responsibilities
resulting into duplication thereof and the expected output is very low and time allotted to
finish the job is longer. Some of the overtime works may not be compensated because
these were related to in the performance of regular routine works. There are also casuals
on a job order employees included in the request where their assigned work can be done
during regular office hours.
It was also observed that payment for overtime was improperly charged to salaries
and wages (705) and to continuing appropriations (20 % development project) in the
amount of P 331,804 and P 32,142.40 respectively instead of to overtime and night pay
(723) and does not conform with the said Circular, which categorically state that source
of funding for overtime shall be out of savings from personal services appropriations of
the agencies concerned.
It was further observed that overtime of Head, BAC Secretariat and member were
inappropriately charged to overtime and night pay in the amount of P5,800.00instead of
on the source of fund stated in Budget Circular No. 2004-5A dated October 7, 2005 as
amended, although these requested overtime are rendered while the BAC is not in
meeting or conducting procurement activities. The audit further disclosed that the
Buhanginan voice of the city government was paid the overtime pay in the amount of P
388,842.55. The expenditures were recorded in the City Accountant’s Office (FPP 1081)
because as alleged the General Service Office has no appropriation for overtime and
night pay.
47
The circular limits the cost of overtime and night pay expenses to 5% of the actual
payroll for personal services of the agency/office for a given year,provided that
allowances drawn for actual official expenses incurred in special projects shall be
excluded from the ceiling. In the case of the City Accountant Office, it incurred the
amount of P 903,645.96, exceeded the 5% limitation providedunder the NBC( 5% of P
10,079,072 or P503,954 of the total appropriations for PS) by P399,691.96.
The OIC City Accountant elaborates that the overtime and night pay incurred was
within the 5% allowable , i) overtime of 5 detailed personnel from other offices
amounting to P104,117.96, and ii) overtime of Buhanginan Voice of P 382,494.45 was
included in the total overtime and night pay expenses.
The City Vice Mayor points out that the overtime and night pay of the drivers and
some personnel rendered during weekends are necessary because the former act as
drivers of him, city councilors, SP staff and visitors going to and from CDO airport and
other places in Mindanao and the latter for the preparation of the SP agenda to be served
to some SP Members concerned for them to study before the Regular Session set on
every Monday afternoon.
The concurrent OIC of City Environment Management Office explains that under
his control and supervision of the office he could not recall instances where he requested
overtime services for his staff, however, the overtime services refer to the employees of
Public Service Section (PSS) whose plantilla position is under the CEMO but this
personnel are detailed in the City Administrator’s Office.
Nevertheless, this office still of the view that the City Accountant Office has exceeded
the 5% allowable limit. The detailed personnel are rendering regular services in his
office and the overtime services rendered are not related to their mother offices functions
and activities while that of the Buhanginan Voices the payment of their overtime and
night pay is chargeable to the appropriation allotted to the City Accountant Office. The
drivers of the Vice Mayor and the City Councilors in some way it may be justified but
most of their services rendered may not be justifiable under some circumstances. The SP
personnel overtime services may not necessary as each City Councilor’s office is
provided with staff (JO’s) which can received, informed and delivered to the concerns
City Councilors, the SP urgent and important agenda to be taken up on the regular
session. On the other hand, the detailed personnel of PSS to the City Administrator’s
Office need not be required to render overtime as the latter’s office is not undermanned
and have so many JOs numbering 374 on their payroll.
Recommendations:
We recommend the following remedial measures to rationalize the grant of
authority to render overtime with compensation, viz:
i. The head of the agency and/ or the local chief executive shall determine
among the offices of the city government who will be granted to render
48
overtime base on the IRR of Memorandum Circular N0. 228 (NBC No. 410
dated April 28, 1990). For this purpose, an executive order should be issued.
ii. The department/office head of the concerned department/office as
determined or identified by the LCE shall identify the specific activities
covered by the IRR related to the functions of their department/office.
iii. The department/office head of the concerned department/office shall state
the purpose, duration, list of employees, justification and the source of fund
in their request for authority to render overtime with compensation.
iv. The concerns department/office head shall strictly follow the funding source
and cost limitation provided in the IRR (NBC No. 410).
v. The department/office head of the City Administrator’s Office and HRMO
to revisit Section 1 (d) in relation to Section 6 of Administrative Order No.
103, of the Office of the President and CSC and DBM Joint Circular No. 2,
series of 2004, as amended by Joint Circular No. 2 A, series of 2005 for
adoption as a policy on employee rendering overtime.
vi. Stop the granting of overtime with compensation to Buhanginan Voice for
extra works rendered during their practices after office hours, weekends, and
holidays.
BAC Honorarium
Honoraria of the personnel involved in the procurement processes was sourced from
the General Fund appropriation of P 2.0M instead of P 330,663 collections source
from the specific procurement activities provided in DBM Budget Circular 2007-3,
thus payment of honoraria in excess from the actual proceeds may be considered
irregular, unnecessary and excessive.
The Annual Budget for the General Fund under FPP 9931-720 Lump Sum
Appropriations provides appropriation for honoraria in the amount of P 2.0M which
includes the honoraria of Bids and Award Committee (BAC)& Technical Working Group
(TWG) Chairmen & Members and Head BAC Secretariat and members.
The City Mayor issued Executive Order No. 25, series of 2011 for the
composition of the BAC, TWG & BAC Secretariat, as follows: BAC chairman &
members, Six (6): TWG chairman & members, Nine (9); and Head, BAC Secretariat
&members, Five (5). It also provides, the honoraria of BAC & TWG ranges from 22% to
25% of their monthly basic salary and the Head, BAC Secretariat and members has a
fixed honoraria of P3,000 and P2,000 respectively.
49
The payment of honorarium shall not be sourced from the annual budget of the
LGU’s but from the source identified under Budget Circular No. 2007-3 dated November
29, 2007, as follows; a.) Collections from successful completed procurement project
limited however, to activities prior to awarding of contracts to winning bidder such as
(i) proceeds from sale of bid documents ; (ii) fees from contractor /supplier registry ;
(iii)fees charged for copies of minutes of bid openings, BAC resolutions and other BAC
documents; (iv) protest fees; and (v) proceeds from bid security forfeiture. b.)In the
case of LGU’s, savings from the local budgets approved by their respective Sanggunian
subject to the pertinent provisions of RA No. 7160 (Local Government Code of 1991).
Likewise, scheme of compensation adopted does not comply the provision of
Budget Circular No. 2004-5A dated October 7, 2005 which provides, that the Chair and
members of the Bids and Awards Committee (BAC) and the Technical Working Group
(TWG) may be paid honoraria only for successfully completed procurement projects. A
completed project shall be considered successfully completed once contract has been
awarded to the winning bidder. Payment of the same shall be limited to procurement that
involved competitive bidding and not thru direct contracting, repeat order, shopping, and
negotiated procurement under Section 53 (b) following the procedures under Section 54
(d) and Section 53( c ) to (g) of the revised IRR of RA 9184 or the Government
Procurement Reform Act. The Honoraria of each person shall not exceed P3,000.00 for
the BAC Chair P2,500.00 for the BAC members, and P2,000.00 for the TWG Chair and
members per completed procurement project. The average amount of honoraria per
month over one year shall not exceed 25% of the basic monthly salary.
Following the guidelines of the Executive Order No. 25, the city government
spent the amount of P 1,700,467.09 out P2.0M appropriated for honorarium of the
personnel involved in the procurement process. The total expenses for honoraria has
exceeded by P1,369,804.09 from the actual proceeds of sale of bid documents and etc., in
the amount of P 330,663 which should be the disbursement ceiling for the honoraria.
The head BAC Secretariat, in compliance to our request, submitted 74 and 26
successful completed procurement projects for procurement of goods and services and
infrastructure projects, respectively (Annex N) wherein a total honorarium of
P1,700,467.09 was paid to the BAC, TWG and BAC Secretariat.
Verificationof the payrolls for honoraria disclosed that some personnel involved
in the procurement process may have received more than the amount due to them because
of the application of the percentage rate of not more than 22% to 25% based on the
monthly salary and not on the number of completed procurement projects and attendance
to the procurement proceedings. Further observed, there are so many persons designated
as members to the TWG numbering to Nine (9), thus the expenditures may be considered
irregular, unnecessary and excessive.
Recommendations:
We recommend the following courses of actions to rectify the audit deficiency:
50
i) Require the Head, BAC Secretariat to prepare report on the number of projects
bidded, project completedor procurement contracts awarded to support
claimed for honoraria.
ii) Limit the payment of honoraria to the source identified in Budget Circular No.
2007-3 dated November 29, 2007 and to the savings from the local budget
approved by the Sangguniang Panlungsod.
iii) Limit the number of person involved in TWG to at least three (3) per procurement
project. The person with technical expertise on a particular procurement
project shall be designated as chair.
iv) Provide BAC Secretariat to at least three (3) members including the Head to each
procurement project.
Procurement of Consultancy Services
The procurement of consultancy services is not in conformity with IRR, RA No.
9184 and the services procured do not partakes of consultancy as stated inPhilippine
Bidding Documents Edition I henceforth, payment of services rendered may be
considered unnecessary expenditures and/ or waste of government resources.
Under Section IV- General Conditions of Contract of the Philippine Bidding
Documents (as harmonized with the World Bank) Edition I states that “Consulting
Services refer to services for Infrastructure Projects and other types of projects or
activities of the Government requiring adequate external technical and professional
expertise that are beyond and/or capacity of the Government to undertake such as but not
limited to: a) advisory and review services; b) pre-investment or feasibility studies; c)
design; d) construction supervision; e) management & related services; and f) other
technical services or special studies, the details refer to(Annex O).
The City Government annual budget had appropriated the amount of P 9,500,000 for
consultancy services but the Status of Appropriations, Allotments, Obligations and
Balances (SAAOB), showed a total appropriations of P4,657,423.28 of which the
amount of P4,262,541.57 was expended for consultancy fees. The details are shown
below:
Office Annual
Budget
SAAOB Expenditures
City Mayor P 2.5M P 3,938,600.00 P 3,543,718.29
SP 7.0 718,823.28 718,823.28
Total P 9.5M P 4,657,423.28 P 4,262,541.57
The discrepancy between the annual budget and SAAOB is the effect of City
Ordinance No. 2060, s of 1992 of the SP which authorize the City Mayor and City Vice
51
Mayor to augment any item in the approved annual budget for their respective offices
from savings in other items within the same expense class of their respective
appropriations, pursuant to Section 336 of the Local Government Code.
However, the procured consultancyservices is not in accordance with those stated
in the Philippine Bidding Documents. Procurement of consultancy services shall
similarly follow the procedures of procurement on goods and services and infrastructure
projects, that is through public bidding or after two failed public bidding a negotiated
contract may be adopted.
The City Government had engaged the services of consultants based on a contract
of services executed by the local chief of executive in behalf of the city government and
the consultant outlining the duties and functions to be performed.
Review of the contracts (Annex P) submitted lately upon request, disclosed that
some of the duties and functions to be rendered by the consultant can be performed by
officials or employees and/or within the capability of the city government, henceforth, the
payment of their consultancy services amounting of P 4,262,541.57 may be considered
unnecessary in light of COA Circular No. 85-55A and /or its a wasteful of government
resources.
Recommendations:
We recommend the following remedial measures to rectify the audit deficiency to
ensure compliance with the procurement of consulting services and the services needed
must be either or combination of the types of consulting services provided in the
Philippine bidding documents, edition I, viz:
i. Strictly follow the rules and regulations on procurement of consulting services
per the revised IRR of RA No. 9184;
ii. Limit the contracting of consulting services to services which the city
government has no technical expertise or special skills.
PAPs identified to be funded from the LDRRM Fund
(5 % Calamity Fund under General Fund) not implemented
Programs, Activities, Projects (PAPs) approved by the Sangguniang Panlungsod
funded from the LDRRM Fund amounting to P 67,485,600 to mitigate disaster was
not implementedwhile P28,922,000 for Quick Response Fund (QRF) of which
P7,529,213.37was disbursed for the relief and rehabilitation operationsaftermath of
“Typhoon Sendong”.
Section 324 (d) of RA No. 7160, as amended by Section 1 of RA No. 8185, was
further amended by Section 21 of RA No. 10121, otherwise known as the “Philippine
52
Disaster Risk Reduction and Management Act of 2010”, to read as follows, Section 21
thereof, states that “Local Disaster Risk Reduction and Management Fund (LDRRMF).-
The present Local Calamity Fund shall henceforth be known as the Local Disaster Risk
Reduction Management Fund (LDRRMF). Not less than five percent (5%) of the
estimated revenue from regular sources shall be set aside as LDRRMF to support disaster
risk management activities such as, but not limited to pre-disaster preparedness programs
including training, purchasing life-saving rescue equipment, supplies and medicines, for
post disaster activities and for the payment of premiums on calamity insurance. X x x x.
Upon the recommendation of the LDRRMO and approval of the Sanggunian concerned,
the LDRRMC may transfer the said fund to support disaster risk reduction work of other
LDRRMCs which are declared under state of calamity.
Of the amount appropriated for LDRRMF, thirty percent (30%) shall be allocated
as Quick Response Fund (QRF) or stand by fund for relief and recovery programs in
order that situation and living conditions of people in communities or areas stricken by
disasters, calamities, epidemics or complex emergencies, may be normalized as quickly
as possible.
The Disaster Risk Reduction Management Officer (DRRMO), head the
LDRRMO establish under Section 12 of said Act. Section 4, Rule 6 of the IRR
enumerates the functions of DRMMO shall perform the following functions: 1) set the
direction, development, implementation and coordination of disaster risk management
programs within their territorial jurisdiction; 7) formulate and implement a
comprehensive and integrated LDRRMP in accordance with the national, regional,
provincial framework, and policies on disaster risk reduction in close coordination with
the local development council (LDC); 8) prepare and submit to the local sanggunian
through the LDRRMC and the LDC the annual LDRRMO Plan and budget, the proposed
programming of the LDRRMF, other dedicated disaster risk reduction and management
resources, and other regular funding source/s and budgetary support of the
LDRRMO/BDRRMC; (25) Prepare and submit, through the LDRRMC and the LDC, the
report on the utilization of the LDRRMF and other dedicated disaster risk reduction and
management resources to the local Commission on Audit (COA) for provincial/city level
and internal audit for municipal and component city level, copy furnished the regional
director of the OCD and the Local Government Office of the DILG.
The Sanggunian Panlunsod through Resolution Number 12-134 (Annex Q)
approved on March 5,2012, have approved the Resolution No. 04, Series of 2011 (Annex
R), of the Iligan City Disaster Risk Reduction and Management Council (ICDRRMC)
which approvedthe budget programming for the 5% City Disaster Risk Reduction and
Management (CDRRM) Fund amounting to P96,408,000 composed of unexpended
balance in Calendar Year 2010 of P45,808,000 and Current Year estimated appropriation
of P 50,600,000. Seventy percent (70%) or P67,485,600 was earmarked for preparedness
and mitigation activities and thirty percent (30%) or P28,922,400 was set aside for Quick
Response Fund (QRF), all these PAPs are to be implemented during the year.
53
As of December 31, 2011, utilizations and disbursements of the CDRRMFund
amounted to P7,529,213.37 or7.81% only, leaving an unexpended appropriations of
P88,878,786.63 or 92.19%. The disburse amounts are composed of P7,071,760.29 or
13.98% of the current year appropriations and P 457,453.08 or 1.01% pertaining to prior
year, CY 2010. These disbursements are allegedly pertaining to PAPs for QRF and none
for preparedness and mitigation.
The QRF expenses are related to;a) financial assistance to fire victims which
occurred at Barangay Tomas Cabili and Barangay Mahayahay in February 3, 2011 and
September 11, 2011, respectively, amounting to P1,392,453.74,b) for food, non-food
items, other expensesand hospital bills for the recent Typhoon Sendong flash floods,
totaling P5,251,119.55, and c) gasolineand oil and office supplies of the Disaster Risk
Reduction Management Office (DRRMO), totalingP885,640.08.
The slow or non-implementation of the PAPs identified for preparedness and
mitigation to support disaster risk management activities have not meet the desire goals
of sustainable development, wherein the essential needs of the greater poor within the
community must be given priority and the idea of limitations imposed by the state of
technology and social organizations on the environmental ability to meet present and
future needs.
Recommendations:
We recommend the following remedial measures to fast track and enhance
efficiency and effectiveness in the implementation of the various PAPs identified to
support the disaster risk management activities, viz;
i) The City Government shall fully establish and organize the LDDRM office
with able, responsible and full time head and staff which shall perform
inherent functions in the disaster preparedness but not limited to the following
essential functions, viz: a) DRRM officer within his level shall implement
policies, approved plans and programs of LDRRMC in accordance with the
policies and guidelines laid down in this Act; b) Coordinate with various
stakeholders such as NGOs, POs, CSOs, government officials/employees in
the proper execution and enhance efficiency and effectiveness in the
implementation of the programs, activities projects (PAPs); c) Organize and
conduct training, orientation, and knowledge management activities on
disaster risk reduction and management at the local level; and d) Maintain
database of human resources, equipment, directories, and location of critical
infrastructures and their capacities such as hospitals and evacuation centers.
ii) See to it that during the declaration of the State of Calamity, Local officials
shall make mandatory undertaking remedial measures such as; a) observation
on the imposition of price ceiling on basic necessities and prime commodities
provided under RA No. 7581, otherwise known as the “Price Act”, or the
National Price Coordinating Council; b) monitor, prevent and control of the
54
Local Price Coordination Council of overpricing/profiteering and hoarding of
prime commodities, medicines and petroleum products; c)
programming/reprogramming of funds for the repair and safety upgrading of
public infrastructures and facilities; and d) granting of no interest loans by
government financing or lending institutions to the most affected section of
the population through their cooperative or peoples organizations.
iii) Ensure that all related PAPs to be funded from the LDRRMF will support the
disaster risk reduction and management activities during the pre disaster
preparedness programs and post disaster activities. Expedite the
implementation of all these programs, projects and activities to prevent loss of
life, damage to government and private property, and loss of livelihood before
occurrence of another similar disaster or phenomena.
iv) After post disaster activities, the DRRM officer shall prepare and submit
terminal report on the utilization of LDRRMF to the COA.
Augmentation of fund Pursuant to Section 336, RA 7160
The preparation, authorization and execution of the annual budget for General
Fund and Special Accounts Fund are inefficient due to often declaration of alleged
savings for augmentationin the amount of P 161,040,937.14pursuant to Section 336,
the local Code,in some instances, the exercise of the authority, contradicts Section
322 of the same Code.
Section 317, RA No. 7160, requires each head of the department/office to submit
a budget proposal for his department or office to the local chief executive on or before the
fifteenth (15th
) of July each year. X x x. The said budget proposal shall be prepared in
accordance with such policy and program guidelines as the local chief executive
concerned may issue in conformity with the local development plan, the budgetary
ceilings prescribed by the local finance committee, and the general requirements
prescribed in this Title.
Section 336 and Article 454 of the IRR, RA 7160- Use of appropriated Funds and
Savings- Funds shall be available exclusively for the specific purpose for which they
have been appropriated. No ordinance shall be passed authorizing any transfer of
appropriations from one item to another. However, the local chief executive or the
presiding officer of the sanggunian concerned may, by ordinance, be authorized to
augment any item in the approved annual budget for their respective offices from
savings in other items within the same expense class of their respective
appropriations (in bold for emphasis).
Pursuant to the provision of said Code, the Sangguniang Panlunsod thru
Resolution No. 551, series of 1992, passed City Ordinance No. 2060, series of 1992, An
Ordinance Granting authority to His Honor, The City Mayor and the City Vice Mayor of
55
Iligan. The augmentation process is through the issuance of Executive Order for the
executive offices signed by the City Mayor and Legislative Order, in case of the City
Vice Mayor. The frequency of issuance is as there is a need for augmentation of funds.
Examination of the Annual Budget for the General Fund disclosed that there are
about 349 vacant plantilla items which are unfilled as at year end. The appropriations for
these are declared savings which the City Mayor used to augment any item in the
approved annual budget for the payment of salaries & wages of casuals.
The inefficiency of budget preparation, authorization and execution is illustrated
hereunder: i) issuances of numerous executive and legislative orders in the declaration of
alleged savings for augmentation in the total amount of P 161,040,937.14, the breakdown
are as follows: a) augmentation from alleged savings in other items within the same class,
P42,098,084.88(Annex S); b) transferring of savings from one department/office to
another, amounting to P100,538,437.00 beyond the authorityof the City Mayor & Vice
Mayor (Annex T); c) transferring unexpended balance of continuing appropriations and
current appropriation for capital outlay, amounting to P 15,991,071.82 (Annex U); and d)
transferring of funds from SAF to the Gen. Fund, amounting to P2,413,343.44 (Annex
V); and ii) increase and decrease in the appropriations of some departments/offices
without a supplemental budget.
The code has strict requirement on the use of continuing appropriations. The full
text of Section 322 is quoted as follows: Reversion of unexpended balance of
appropriations of the Code is quoted hereunder: “Continuing Appropriations Unexpended
balances of appropriations authorized in the annual appropriations ordinances shall revert
to the unappropriated surplus of the general fund at the end of the fiscal year and shall not
thereafter be available for expenditure except by subsequent enactment. However
appropriations for capital outlays shall continue and remain valid until fully spent,
reverted or the project is completed. Reversions of continuing appropriations shall not be
allowed unless obligations therefore have been fully paid or otherwise settled. The
balances of continuing appropriations shall be reviewed as part of the annual budget
preparation and the sanggunian concerned may approve, upon recommendation of the
local chief executive, the reversion of funds no longer needed in connection with the
activities funded by said continuing appropriations subject to the provisions of this
section.
Basically, augmentation as authorized in the Code and by approved ordinance of
the sanggunian concerned, covers only for Current Year approved annual budget, it does
not encompassed prior years appropriations or the continuing appropriations, transfers of
fund from SAF to General Fund or vice versa & current appropriations for capital outlay
to capital outlay because this will need a Supplemental Budget for realignment and
reversions of appropriated funds. Augmentation is not also applicable during re-enacted
budget and transfer of appropriations from one item to anotherbecause it is clear violation
of the General Rule stated in the second sentence of Section 336 of the Code which states
that, “no ordinance shall be passed authorizing any transfer of appropriations from
one item to another”.
56
Recommendations:
We recommend the following measures to rectify the audit deficiencies observed,
that the City Mayor shall:
i. Direct all department/office to submit their budget proposals to the local
chief executive (LCE) thru the local financing committee (LFC) on or
before the 15th
of July of each year. Said budget proposals shall be prepared
in accordance with the AIP, and guidelines and spending ceilings contained
in the Budget Call and the other general requirements prescribed under
Section 317 of RA 7160 ( the Local Code).
ii. Re-visit the provision of Section 336 of the Code and the provision of City
Ordinance No. 2060, series of 1992 by restating this authority as a general
provision of the Annual Budget of each year to ensure that unexpended
balances of appropriations will not be included as source of fund for
augmentation.
iii. Department/office head shall observe prudence in the proper allocation of
their respective appropriations to ensure attaining the objectives of their
programs, projects, activities (PPAs).
Gender and Development (GAD)
The City Government failed to identify the programs/projects/activities in the
Annual Budgets for the implementation of Gender and Development that requires
at least five percent ( 5% ) of the total appropriations or in the amount of
P73,889,025.78,pursuant to Joint Memorandum Circular No. 2001-1 dated
December 19, 2001.
Gender and Development (GAD) is a development prospective that recognizes the
unequal status and situation of women and men in society. Women and men have
different development needs and interests as a result of inequality, which is
institutionalized and perpetuated by cultural, social, economic, political norms, systems
and structures. As a development approach, GAD seeks to equalize the status and
condition of and relations between women and men by influencing the process and
outputs of policymaking, planning, budgeting, implementation, and monitoring and
evaluation so that they would deliberately address the gender issues and concerns
affecting the full development.
Pursuant to the provisions of the Local Government Code (LGC), the LGUs are
mandated to promote the general welfare (Section 16) and provide basic services and
facilities to their constituents (Section 17). Foremost of the basic services and facilities,
such as, social services which include programs and projects on child and youth welfare,
57
family and community welfare, women’s welfare, welfare of the elderly and disabled
persons; community based rehabilitations programs for vagrants, beggars, street children,
scavengers, juvenile delinquents, and victims of drug abuse, livelihood and other pro-
poor projects; nutrition services; and family planning services.
The Philippine Plan for Gender Responsive Development, spelled out the services
that should be provided to women in relation to the services stipulated in the Code
(LGC). It should be noted that the PPGD thru Executive Order 273 mandates the LGUs
to implement the said Plan.
DILG, DBM and NCRFW Joint Memorandum Circular No. 2001-01 dated
December 19, 2001 provides the “Guidelines for Integrating Gender and Development
(GAD) in the Local Planning and Budgeting System through the formulation of Gad
Plans.
The said Joint Memorandum Circular stressed that each city shall prepare a GAD
Plan addressing the gender issues of the locality following Sections 16 & 17 0f the LGC
and other related provisions; it is the responsibility of the City Planning Development
Coordinator to ensure that GAD PPAs are integrated in the local planning process:
background profile, physical study, sectoral reports and local investment program of the
CLUP. PPAs can be consolidated to represent the LGU GAD Plan; All LGUs must
ensure that GAD PPAs implemented at their level are responsive to and supportive of the
provisions of the Local Government Code of 1991, particularly Section 16 on General
Welfare and Section 17 on Basic Services and Facilities, and other related provisions;
LGUs shall ensure that appropriate funds are allocated for implementation of GAD PPAs.
The source of the funds for the implementation of GAD Plan are internal/local sources,
foreign donors and other external funding agencies.
For the year 2011, the required appropriation to finance the GAD
Programs/Projects/Activities (PPAs) pursuant to the afore-cited Joint Memorandum
Circular would have been P73,889,025.78 (GF SAFs and SEF), as against the
appropriations of P270,000, distributed to the following offices:
A. General Fund (GF)
Name of Office Object of
Expenditures
Amount
Appropriated
Legislation Other-MOOE P 10,000.00
City Administrators Office Other-MOOE 50,000.00
Human Resource Mgt. Office Other-MOOE 10,000.00
City Planning & Dev’t. Office Other-MOOE 10,000.00
City Civil Registrars Office Other-MOOE 10,000.00
City General Services Office Other-MOOE 10,000.00
City Budget Office Other-MOOE 10,000.00
City Accountant Office Other-MOOE 10,000.00
City Treasurer’s Office Other-MOOE 10,000.00
58
B. Special Accounts Fund (SAF-GF)
Name of Office Object of
Expenditures
Amount Appropriated
Gregorio T. Lluch Memorial
Hospital
Other-MOOE P 10,000.00
Iligan City Waterworks System Other- MOOE 50,000.00
EEDMO Market Operations Other-MOOE 10,000.00
Total P 30,000.00
C. Special Education Fund (SEF)
Name of Office Object of
Expenditures
Amount Appropriated
None
Grand Total (a,b,c) P 270,000.00
That the above appropriations for GAD Programs/Projects/Activities may not be
related to the services spelled out in the PPGD to be provided to women sector in relation
to services stated in Section16 & 17 of the LGC, therefore, the expenditures to which the
funds have been allotted have not attained its desired purpose & objectives.
Recommendations:
We recommend the following suggested measures to ensure that GAD PPAs shall
be integrated into Local Planning & Budgeting System through formulation of GAD
Plans, Viz:
i. The City Planning Development Coordinator shall ensure that GAD PPAs are
integrated in the local planning process.
City Assessor’s Office Other-MOOE 10,000.00
City Legal Office Other-MOOE 10,000.00
CMO-General Public Services Other-MOOE 20,000.00
City Health Office Other-MOOE 10,000.00
City Social Welfare & Dev’t. Office Other-MOOE 10,000.00
City Agriculture Office Other-MOOE 10,000.00
City Veterinary Office Other-MOOE 10,000.00
City Engineer’s Office Other-MOOE 20,000.00
City Development & Livelihood
Office
Other-MOOE 10,000.00
Total P 240,000.00
59
ii. The City Budget Officer shall allocate funds for the implementation of the
GAD Plan to at least 5% of the total appropriations earmarks in the annual and
supplemental budgets for all funds.
iii. The implementer office shall see to it that funds allocated for the GAD
projects shall be spent solely for that purpose and submit progress
accomplishment report and year end report to the Focal Person designated.
iv. The Focal person shall oversee and monitor the proper implementation of the
GAD projects including measures to improve the systems and operations of
the GAD plan and to see to it the GAD related programs, projects and
activities to be implemented shall be in accordance with Section 16 & 17 of
LGC as spelled out in the PPGD as mandated under Executive Order 273.
v. The City Planning Development Coordinator and/or the Focal Person shall
submit consolidated accomplishment report to the concerned DILG field
office as required in the Joint Memorandum Circular, copy furnished the City
Auditor.
vi. The present procedures of allocating fund for GAD PPAs to the various
offices of the City Government under other MOOE shall be discouraged and
be disapproved by the Sanggunian Panlungsod.
Annual Procurement Plan (APP)
The BAC Secretariat failed to consolidate the department/office Procurement
Project Management Plan (PPMP) into Annual Procurement Plan (APP) as
required in Section 7.3, Revised IRR of RA 9184 thus, procurement activities may
ends to shopping instead of public bidding therefore, competitiveness and
transparency in procurement transactions are most likely not attained.
The Procurement Reform Act, RA 9184 and its implementing Rules and
Regulations (IRR) as revised, mandated each government agency including the LGUs to
prepare its Annual Procurement Plan (APP). The APP shall only include those considered
crucial to the efficient discharge of government functions if it is required for the day to
day operations or is in pursuit of the principal mandate of the concern agency (Section
7.1, Revised IRR of RA No. 9184).
Since the City government functions is wider in perspective, it has to be cascaded
to the various department/office created to ensure the proper implementation of the
various functions, activities and programs (FAPs) committed to be undertaken especially
those essential to the promotion of the general welfare and (to) see to it that the intended
beneficiaries of said FAPs have been accomplished in the most efficiency and
effectiveness governance.
60
Along this line, procurement planning and budgeting is essential in the
prosecution of the various FAPs. Henceforth, end-user units (department/office) of the
procuring entity shall prepare their respective PPMP for their respective FAPs/PAPs. The
PPMP shall include (Section 7.3, Revised IRR of RA No. 9184):
a. information on whether PAPs will be contracted out, implemented by
administration in accordance with the guidelines issued by the GPPB, or
consigned;
b. the type and objective of contract to be employed;
c. the extent/size of contract scopes/packages;
d. the procurement methods to be adopted, and indicating if the procurement
tasks are to be outsourced as provided in Section 53 (6) of the revised IRR;
e. the time schedule for each procurement activity and for the contract
implementation; and
f. the estimated budget for the general components of the contract.
The PPMP shall then be submitted to the City Budget Office whose shall evaluate each
end user’s submitted PPMP and, If warranted, include it in the procuring entity’s annual
budget proposal for approval by the Head of the Procuring Entity or the Sangguniang
Panlungsod for LGUs( words underline supplied) (Section 7.3.3, Revised IRR of RA
No. 9184).
After the budget proposal has been approved by the Head of the Procurement
entity/or other oversight bodies, the procuring entity’s budget office shall furnish a copy
of the procuring entity’s budget proposal as well as the corresponding PPMPs to the
BAC Secretariat for its review and consolidation into the proposed APP. The proposed
APP shall be consistent with the procuring entity’s budget proposal (Section 7.3.4,
Revised IRR of RA No. 9184).
As soon as the GAA, corporate budget, or appropriation ordinance, as the case
may be, become final, the end-user units shall revise and adjust the PPMP to reflect the
budgetary allocation for their respective FAPs. The revised PPMP shall be submitted to
the BAC, through its Secretariat, for the finalization of the modes of procurement under
the proposed APP. The APP shall then be approved in accordance with the Section 7.2 of
the IRR (Section 7.3.5, Revised IRR of RA No. 9184).
We observed each department/office have varied opinion as to what to prepare and
submit, is it the APPs or PPMPs. As observed, some department/office prepares and
submits the APPs while others the PPMPs because of lack of information dissemination.
Thus, there is need to distinguish APPs from PPMPs in order to have uniform preparation
and submission. For clarity, PPMPs is the responsibility of the concerns
department/office to be submitted to the City Budget Office. On the other hand, the APPs
61
for the City government shall be prepared by the BAC Secretariat source from the
individual PPMPs submitted by the concern department/office.
Furthermore, review of the procurement activities conducted by the BAC
disclosed that except for procurement of medical and dental supplies/equipment and
infrastructure projects, procurement of rice, the mode of procurement for the other
procurement transactions are thru “shopping”, “Repeat Order” and “negotiated
procurement”. In the case of “shopping”, the qualification and the threshold amount as
provided under the revised IRR are sometimes not properly observed.
Henceforth, the desire principles and objectives of government procurement such
as, competitiveness and transparency are most likely not attained.
Recommendations:
We recommend the following remedial measures to rectify the audit deficiencies
observed, viz:
i. The BAC Secretariat to come up APPs for the City government based on the
consolidated individual or department/office PPMPs related to their
respective PAPs; Classify the procurement of goods whether it is available in
the PS or not; base on the APPs (consolidated PPMPs), determine the
volume, size and amount of the procurement of goods & services,
consultancy service and Infrastructure projects and the time needed by the
department/office concerned; prepare calendar of BAC activities for the
prompt schedule of the conduct of procurement activities and assist in
managing the procurement process.
ii. Provide copy of the APPs or consolidated PPMPs to the Office of the City
Auditor.
iii. BAC shall observe the qualification and threshold amount requirement for
“shopping” as a mode of procurement.
iv. The department/office shall prepare their PPMPs based on the PAPs and
submit to the City Budget Office for evaluation and inclusion in the annual
budget.
Procurement of supply requirement through the Procurement Service, DBM
The City Government procured their office requirement for common use supplies to
private supplierscontradicts Section 53 (e) of the IRR-A of RA No. 9184, thus the
risk of incurring additional cost of processing for the procurement activities and
time and effort utilized is unavoidable.
62
The national government has undertaken comprehensive reforms to modernize
and standardize procurement systems to ensure transparency and accountability in
government transactions, and enhance efficiency and effectiveness in the procurement of
goods, services and civil works.
Section 53 (e) of the Implementing Rules and Regulations (IRR-A), RA
No. 9184, requires that procurement of common-use supplies shall be procured
directly from the Procurement Service-Department of Budget and Management
(PS-DBM) or its depots without need of public bidding. Common used supplies
are those supplies, materials and equipment included in the price list of the PS –
DBM which are necessary in the transaction of the official business of the
procuring entity and consumed in its day to day operations.
The Annual Budget of the City Government of Iligan for all funds, earmarked for
the procurement of office supplies and materials and other office supplies totaled to
P39,033,370.00, the details are shown as (Annex W).
Review of the procurement transactions during the year disclosed that the City
government failed to procure at PS-DBM the supplies requirements in their day to day
operations thus the effort of the national government in developing comprehensive
procurement reforms to ensure transparency and accountability and to enhance efficiency
and effectiveness in the procurement of goods, services and civil works have been
defeated.
Information reached to this office, in the previous years the city government have
placed orders for office supplies ready available with the PS-DBM regional depot, but
during the actual withdrawal of the stock, it turns out that the office supplies were not all
available and create inconvenient (to them) as they have to return to their official station
to cancel the check and prepared a new one.
However, the observation elucidated are more on the internal system installed by
PS DBM but this would not deter the city government to comply with the provision of
IRR-A of RA No, 9184 on procurement of common used supplies with the PS-DBM.
Meanwhile, Administrative Order No. 17 of the Office of the President have
mandated each government procurement entity to use the PhilGEPS in its procurement
activities, to post all opportunities, notices, awards and contracts undertaken in
connection with the government procurement transactions.
Again as we observed, the city government through the Bids and Award
Committee (BAC) have not complied the said procurement rules and regulations.
Recommendations:
63
We recommend the following remedial measures to ensure specific compliance
with law, rules and regulations on government procurement transactions emphasis on
common- use supplies and use of PhilGEPS:
i. The BAC shall consolidate all the supplies requirements for the common-use
supplies of the various offices of the City government and directly procure
same to the PS-DBM on a quarterly basis.
ii. To fast track the consolidation works of the BAC, each department/office
head shall provide copy of their annual procurement projects management
plan (PPMP) on September of every year to the BAC Secretariat; to
determine the common-use supplies to be procured at PS-DBM, the time
when these are needed by the concerned offices and to request from the City
Budget Office for the availability of fund.
iii. The City government through the BAC makes use of the PhilGEPS in its
procurement activities by posting all opportunities, notices, awards and
contracts to ensure transparency and accountability and as a monitoring tool
for observers such as Civil Society Organizations and COA.
Procurement of official uniform of the City Government Officials/Employees
The Committee on Uniforms created under Executive Order of the City Mayor
failed to exercise the mandates tasked with them thus, the objectives to
conceptualize new designs and color and formulate new guidelines in the wearing of
the prescribed uniform to conform with CSC dress code guidelines was not
achieved.
The grant of clothing/uniform allowance to public servant was provided in the
GAA, Corporate Budget and the Annual Budget of the LGUs fixing at uniform rate of
P4,000 annually per employees which includes casuals.
The Civil Service Commission as the central personnel agency of the government,
pursuant to its mandate under Section 3, Article IX of the 1987 Constitution and the
powers bestowed it under Section 12 (3), (19), Chapter 3 Title 1(A) of the Administrative
Code of 1987 (Executive Order No. 1987), have come up CSC Memorandum Circular
No. 19, s 2000, implementing CSC Resolution No. 002515 on the revise dress code
prescribed for all government officials and employees in the workplace.
Pursuant to this, The City Mayor issued Executive Order (EO) No. 323, series of 2010
dated November 22, 2010 (Annex X) for the reconstitution of the uniform committee and
created committee of uniform basically to work on the 2011 uniform including the attire
for special occasions. The Committee is tasked to: a) conceptualize new designs and
color; b) formulate new guidelines for the wearing of the prescribed uniform to conform
64
with the guidelines of the CSC on dress code; and c) submit recommendations not later
than December 15, 2010.
To carry out the said EO and to ensure that cost of materials and labor be fully
provided, the City Mayor issued EO No. 51, s 2011, dated March 16, 2011(Annex Y),
the salient provision provides that; WHEREAS, included in the budget is the P5,200.00
uniform allowance for each employees including cultural uniform for special occasions;
WHEREAS, to make cash readily available for the purchase of cloth when it arrives,
there is a need to partially release the amount of P3,000 to each employee.
Post Audit of Payroll for uniform allowance and cultural uniform disclosed that
the respective employees have received the full amount of P5,200.00, instead of the
amount of P 3,000 as authorized by the City Mayor. The uniform/clothing allowance
passed the usual procedures and bore the signature of the official/s directly involved in
the processing of claim for this particular transaction. The clothing/uniform allowance
was paid earlier, the first batch was on the last week of March 2011.
However, sometimes in August, 2011, the male have started wearing their new set
of office uniforms, (2 pieces of collared polo and a “maong” pant). We observed that the
dress code as provided in the CSC Resolution was not given with utmost concern. It is
very clear that wearing of a “maong pant” is generally prohibited except when there is
no prescribed office uniform (some office observed Friday or Wednesday ), provided this
is paired with collared polo or shirt (for male) or any appropriate blouse or shirt for
female.
Executive Order No 51, s 2011 does not requires further interpretation. The good
intention of the City Mayor to withheld the amount of P2,200 is for the payment of the
cloth and the cost of labor of the office uniforms when delivered. Simply to state, the
procurement of the cloth and the contract of labor (for sewing) must be in accordance
with government procurement transaction but nonetheless, this was not faithfully
observed or made in violation of the IRR of Republic Act No. 9184. The office uniforms
was paid in cash directly to the supplier in addition, to the downright criticism due to its
unsatisfactory craftsmanship.
Recommendations:
We recommend the following remedial measures to rectify the observations
made, viz:
i) internal policy or guidelines on future procurement of office uniform must be
established and promulgated by a duly constituted committee to ensure that the
dress code as prescribe in the CSC Resolution be effectively observed and
implemented;
65
ii) procurement of office uniform ( cloth) and cost of labor (sewing) must be in
accordance with the IRR of RA No. 9184 and the total amount must not exceed
the approved appropriation for clothing/uniform allowance;
iii) in case, the costs of cloth and labor is less than the amount of P4,000 per
employee, the difference must be paid to the concerns employee through the
payroll system; and
iv) see to it that the cloth, design and color must be presented to the stakeholders for
comment(s) and /or approval before reaching a final decision on the procurement
of the prescribed office uniforms.
Unsettled Suspensions, Disallowances and Charges
City government compliance with audit suspensions, disallowances and charges
made during the year were 18.69 % or P265,435.27 out of P1,420,516.32 thereby,
shows and unsettled accountsof P1,155,081.05.
Consistent with the legal mandate of the Commission to examine, audit and settle
all accounts pertaining to the revenue and receipts of and expenditures or uses of funds,
owned or held in trust by, or pertaining to the Government, or any of its subdivisions,
agencies, or instrumentalities, including government-owned or controlled corporations,
the Commission issuedCOA Circular No. 2009-006, the rules and regulations and
settlement of accounts ( Rules).
The audit and examination of transactions pertaining to an account shall be done in
accordance with laws, rules, regulations and standards to determine whether the
transactions may be allowed, suspended, disallowed or charged in audit. A transaction is
suspended when it is temporarily disallowed/disapproved until the requirements on
matters raised in the course of audit are complied with. This shall cover only transactions
which may result in pecuniary loss to the government. A transaction is disallowed in
audit when it is disapproved either in whole or in part for being an illegal, irregular,
unnecessary, extravagant or unconscionable expenditure. A transaction is charged in
audit when the correct amount of revenue/receipt due the government is not received by
the agency as a result of under appraisal/assessment/collection, Section 5.3 of the Rules.
The year under review, a total of P1,420,516.32 audit suspensions, disallowances and
charges has been issued as a result of the conduct of post audit of some transactions for
Calendar Year 2011.However, as of December 31, 2011, some of the concern officials
and employees(responsible persons) have settled their respective audit suspensions,
disallowances and charges which totaled to P 265,435.27 or 18.69% out of P1,420,516.32
(Annex Z) in accordance with the Rules.
While the audit settlement of the accounts still below far, this is a good
indicatorthat responsible persons are more concerned of their responsibility and
66
accountability for government funds thus, we areoptimistic that none of the audit
suspensions will eventually mature into disallowances. However, inspite of this
favorable observation, we are to inform the Head of the Agency, who is primarily
responsible for all government funds and property pertaining to his agency, shall ensure
that: a) the required financial and other reports and statements are submitted by the
concerned agency officials in such form and within the period prescribedby the
Commission; b) the settlement of disallowances and charges is made within the
prescribed period; c) the requirements of transactions suspended in audit are complied
with; and d) appropriate actions are taken on the deficiencies noted as contained in the
Audit Observation Memorandum (AOM), Section 7.1, of the Rules.
Recommendations:
We recommend the following remedial measures to ensure settlement of the audit
suspensions, disallowances and charges, the head of the agency shall:
i) direct the responsible persons to comply the requirements stated in the audit
suspensions and restitute/refund the audit disallowances and charges;
ii) ensure that all employees who are retiring or transferring to other agencies
shall first settle the disallowances and charges for which they are liable.
68
Status of the Implementation of Prior Years’ Audit Recommendations
Of the thirty-two (32) prior years’ audit recommendations, 28% were fully implemented, 28% were partially implemented and 44% were not implemented.
OBSERVATIONS AND RECOMMENDATIONS
REF.
MANAGEMENT
ACTION
Status of Implementation
(Full, Partial, Ongoing, or Non-
implementation)
Reason for Partial/ Non-
implementation
A. For the Year Ended December 31, 2009 (prior year for audit recommendations not fully implemented
A. Value-for-Money Audit
1. Due supervision, care and diligence in ensuring that the implementation
of P163.638 Million City Solid Waste Management Project be done in
an economical and efficient manner were not exercised and/or observed,
thereby causing the City of Iligan to incur financial interest/charges
amounting to P17,544,147.99 for the use of P51,540,297.37.
Recommendations:
1. Review/revisit the breaking up of the project shown in table IV into
smaller quantities and amounts aimed to ensure non-violation of
Section 54.1 of IRR-A Republic Act No. 9184. Prohibiting splitting of
contracts/projects if it appears to before the purpose of circumventing
the requirements of law, rules and regulations, especially the necessity
of public bidding.
2. Require the simultaneous bidding of the project with its entire
components through competitive public bidding to ensure non-
violation of Section 54.1 of the IRR-A of Republic Act 9184.
3. Exercise due care and prudence in ensuring the implementation of
projects in an economical, effective and efficient manner.
Page 37,
AAR CY
2008
Fully Implemented
69
B. Financial and Compliance Audit
1. Property, Plant and Equipment Accounts
Incomplete physical inventory taking and reporting to establish the
validity, correctness and existence of Property, Plant and Equipment
accounts totaling P1.973,668,373.22 as of December 31, 2008 is contrary
to provisions of Section 124, NGAS, Volume I.
Recommendations:
1. Direct the immediate completion of inventory taking and submission of
the final inventory report by the Inventory Committee.
2. Henceforth, ensure the religious submission of Report on the Physical
Count of Property, Plant and Equipment (RPCPPE) to the Auditor
concerned not later than January 31 of each year to serve as a basis in
checking their actual balance and existence especially at year end, as
well as, in reconciling GSO/property and accounting books and records.
2. Appropriation for the Transfer of Ownership of 163 Certificate of
Titles and the Titling
City of Iligan failed to appropriate in the annual budget estimated costs for the
transfer of ownership of 163 Certificate of Titles and the Titling of 32 parcels
of untitled lands/lots acquired through purchase in favor of the city, thereby
placing the property still in the name of former owners.
Recommendation:
Provide sufficient appropriation for the transfer of title of ownership of titled
properties acquired through purchase, and the titling of untitled land acquired
in favor of the City Government.
Page 24,
AAR
CY 2008
Page 36,
AAR
CY 2008
The SP has
appropriated
P200,000 for the
Fully Implemented
Not Implemented
Partially Implemented
No Inventory Committee
was created for CY 2010.
70
3. Gender and Development
The City Government failed to formulate Gender and Development Plans
that require a minimum five percent (5%) budgetary allocation to be
authorized under the city annual and supplementary budgets appropriated
for CY 2008, contrary to DBM and NEDA Joint Circular No. 2001-1 dated
August 15, 2001.
Recommendations:
1. Formulate the required GAD Plans within the context of the city’s
overall plans and programs. The GAD plan should contain
Programs/Projects/Activities (PPA) that will address existing and
emerging gender issues.
2. Provide appropriation of not less than five percent (5%) of the total
2009 annual and supplemental budgets to GAD related
programs/projects/activities, as required in Section 6.3 of DBM and
NEDA Circular No. 2001-01.
Page 28,
AAR
CY 2008
titling of land acquired by the City
Government.
For CY 2011, only
P290,000 was
appropriated for
GAD out of its
Annual Budget of
P1.2 Billion.
Not Implemented
Partially Implemented
B. For the Year Ended December 31, 2010
A. Value-for-Money Audit
1. The immediate realization of the Water Supply Development and
Expansion Project, a flagship project of the administration will provide
sustainable, potable and affordable water to the 38 Barangays or 86% of
Page 28,
AAR
CY 2010
71
the 44 Barangays of the City, generate additional income ofP 350,208,245 for the next 15 years, provides safe drinking water and generate
employment opportunity to some constituents of the beneficiary
barangay’s.
Recommendation:
The LGU’s shall facilitate the early completion of the flagship project
which is the clamour of the people of Iligan to have sustainable and safe
drinking water at a very reasonable rates, resolves all related problems in
the on-going project and the project implementation unit (PIU) shall
monitor and coordinate with the contractor of civil works to ensure that
the details project’s plans and specifications are diligently complied with
Fully Implemented
B. Financial and Compliance Audit
1. Cash in Bank-Local Currency Cash Account
Confirmation of cash accounts balances per books with the banks showed
disagreement between the two independent records of P44,581,089.40, the
agency books has a balance of P350,878,203.43, while the bank accounts
shows aggregate total of P395,459,292.83. Six (6) bank accounts were
verified which have unadjusted reconciling items ofP7,996,044.13 while 14
bank accounts has no bank reconciliation statement (BRS) contrary to
Section 74, PD 1445, thus cast doubts to the validity, accuracy and existence
of the cash accounts.
Recommendations:
1. Record the adjustments noted in the bank reconciliation statements made.
2. Exhaust all possible means to trace and reconcile the remaining
differences found between the books and banks balances.
Page 31,
AAR
CY 2010
Not implemented
Not implemented
72
3. Prepare monthly Bank Reconciliation Statements regularly and ensure the timely recording of adjustments and/or corrections for fair presentation of
the cash accounts in the financial statements.
4. Assign one accounting personnel to assist the Trust Fund record keeper in
the preparation of the BRS.
SP Resolution No. 11-418-A resolution
directing the Head,
City Accountant’s
Office to
prepare a Bank
Reconciliation
Statement
Not implemented
Not implemented
No proper accounting
personnel being assigned
to do the Bank
Reconciliation Statement.
2. Due from Officers and Employees
Cash advances includes those unliquidated domestic travels and time bound
undertakings in the amount of P9,338,999.09 or 97.51 % of the aggregate
amount of P 9,577,909.72, contrary to COA Circular No. 97-002 and pose
problems on the certainty of settlements of the accounts as some of these
officers and employees have retired and resigned or transferred to other
offices. These also understated the related expenses account and overstated the
reported income accounts and trust liability.
Recommendation:
1.The City Accountant should be guided with COA Circular No. 96-004,
implementing Section 16 of Executive Order No. 248 and COA Circular No.
97-002, amended rules and regulations on the granting, utilization and
liquidation of cash advances and Section 89 of PD. 1445 by adopting strictly
the following:
Page 33,
AAR
CY 2010
Partially Implemented
Compliance with the rules
on granting, utilization
and liquidation of cash
advances cannot be fully
implemented due to some
personal request from the
concern employees with
unliquidated cash advance
73
See to it that no additional cash advance shall be allowed to any official or employee unless the previous cash advance given to him/her is first
settled or proper accounting thereof is made.
Only permanently appointed officials shall be designated as disbursing officers. Elected officials may be granted cash advance only for their
official traveling expenses.
For foreign/local travels, to send within ten (10) before the expiration of the 30 or 60 days period specified under Section 16, of EO 248, a written
reminder under signature of the head of the agency or his duly authorized
representative, enjoining the official or employee concerned to liquidate
his travel cash advance. Delete the name of the official or employee from
the subsequent payrolls until such time that the travel cash advance has
been fully liquidated, if the official or employee concerned fails to
liquidate the cash advance within the prescribed period.
For petty cash fund (PCF) and time bound undertaking (special cash
advance) to enjoin the official and employees to liquidate within 20 days
after the end of the year or as soon as the purpose for which it was given
has been served. When a cash advance is no longer needed or has not been
used for a period of two (2) months, it must be returned or refunded
immediately to the collecting officer. Official and employee drawing cash
advance under this category shall be required to post fidelity bond, if the
amount to be given is P 5,000 and above. Only duly appointed or
designated disbursing officer may perform disbursing functions.
Submit list of officials and employees who have already separated from the service and/or have transferred to other offices and the total amount
shall be disclosed in the financial statement.
For effective monitoring of liquidation,within ten (10) days after receipt of the report and supporting documents from the accountable officer,
Fully Implemented
Partially Implemented
Partially Implemented
Partially Implemented
Not Implemented
Not Implemented
Elected official was
allowed to draw cash
advance.
Liquidation of local
travels exceeded the 30
days limit.
PCF are not maintained
under the imprest system.
74
verify the report, prepare the JEV and submit the same with all the vouchers/payrolls and supporting documents to the Auditor and
Submit quarterly report on liquidation of cash advance for those amount
P50,000 and above per our letter of communication dated April 28, 2011.
Fully Implemented
3. Due from LGUs
Additional fund transfers out of the 20% Development Fund were made to
various barangays without first requiring full liquidation of previous releases,
thus, accumulating the balance of Due from LGUs account to P51,325,833.46
as of December 31, 2010; non-reconciliation of the barangay’s records with
the accounting’s general ledger accounts showed a difference of
P37,005,395.89, contrary to Memorandum of Agreement, thus completion
of various infrastructure projects implemented at the barangay level are
doubtful.
Recommendations:
1. Direct the City Accountant to hold in abeyance the processing of
additional fund releases to barangays until such the liquidations of
previous years fund transfers have been submitted in pursuant to the
provisions of MOA.
2. The City Accountant should issue demand letters for the immediate
liquidation of fund transfer that were due and demandable pertaining to
prior year’s releases.
3. The City Accountant’s representative and the barangay record keepers
Page 38,
AAR
CY 2010
Partially Implemented
Not Implemented
Not Implemented
Acting Head, Barangay
Accounting Section is
now requiring each
barangay to submit their
liquidation on previous
releases before
subsequent or succeeding
releases of fund.
No demand letter is
issued.
Nothing heard on the
75
should sit together quarterly for the reconciliation of their accounts to identify the reconciling items and to record immediately the adjustments.
meeting between the accounting
representatives and
Barangay record keeper.
4. Due from NGOs/POs
Funds transferred to NGOs/POs amounting to P8,874,258.55 remains
unliquidated as of December 31, 2010, of which P3,334,168.33 is already
more than 2 years, contrary to Section 5.4 of COA Circular No. 2007-001,
thus, casting doubt on the accuracy and validity of the account.
Recommendation:
1. Direct the City Accountant to demand immediate liquidation of fund
transferred to NGOs/POs. Render report for those who can not submit
liquidation report due to their whereabouts is nowhere to find and submit
to the City Mayor and the appropriate committee in the Sangguniang
Panglunsod for adoption of appropriate measures to protect the interest of
the city government.
2. Direct the City Accountant’s representative to verify the accounts of NSO
and Brima construction, if this an act of human error reclassify to the
appropriate account.
3. To safeguard fund transferred to NGOs/POs, the accountant and the focal
person in the implementation of the project should conduct pre-briefing
seminar on the reporting of the utilization of the fund and in the
implementation project before fund releases.
Page 40,
AAR
CY 2010
Not Implemented
Not Implemented
Not Implemented
No demand letter being
sent to the concern
NGOs/PO.
We doubt whether they
have verified the
accounts.
No pre-briefing meeting
conducted prior to the
release of fund.
5. Due from Other Funds/Due to other Funds
Unreconciled reciprocal accounts of Due from Other Funds and Due to
Page 41,
76
Other Funds maintained by the General Fund, Special Education Fund and Trust Fund, resulting to a difference of P4,190,042.14, thus rendering the
accounts doubtful.
Recommendation:
The City Accountant’s representative should reconcile the reciprocal
accounts and effect adjustment in the respective books of accounts for fair
presentation in the financial statements.
AAR CY 2010
Not Implemented
No reconciliation is done.
6. AccumulatedDepreciation/Depreciation Expense
The carrying amount of the property, plant and equipment (PPE) are
overstated because the depreciation of the assets were not recorded for
almost two (2) years, runs counter to Section 4 (o) of New Government
Accounting System, Volume I, resulted into understatement of expenses
and the related contra-asset accounts.
Recommendation:
The City Accountant should immediately compute for the depreciation of
the PPE accounts for the past two years and to record the depreciation
expenses for the current year.
Page 42,
AAR
CY 2010
Partially implemented
7. Construction in Progress
Construction in progress for completed projects in calendar year 2010 in the
total amount of P24,911,356.32 were still not recorded as agency assets
and/or as public infrastructure projects contrary to the provisions of
Section 50, Volume I of the Manual on the New Government Accounting
System, thus, understating the appropriate PPE accounts and expenses for
the depreciation that could have already been allocated.
Page 43,
AAR
CY 2010
77
Recommendations:
1. The City Accountant’s representative to record the completed projects
either as agency assets and/or public infrastructure projects, the latter
should be transferred to the Registry of Public Infrastructure.
2. Require the City Engineer’s Office to furnish copies of the monthly status
report on infrastructure projects, certificate of completion, acceptance and
turned-over projects to the accounting section to ensure a timely transfer
of the cost of completed projects to its appropriate accounts and its
removal from the agency books
Partially Implemented
Fully Implemented
8. Loans Payable – Long-Term, Domestic
Long-Term-Loans payable (domestic) in the amount of P262,603,167.14 of
which P1,413,375.00 is due and payable within twelve months after balance
sheet date were not reclassified as current liabilities inconsistent with the
Philippine Accounting Standard (PAS) No. 1.
Recommendation:
The City Accountant to reclassify current liability from non- current
liability in conformity with PAS No. 1 to ensure that both accounts are
fairly present in the financial statements.
Page 44,
AAR
CY 2010
Not implemented
78
PART IV - ANNEXES
Annex A - Financial Statements by Funds
General Funds (BS, SIE& CF)
Special Education Fund (BS, SIE& CF)
Trust Fund (BS, SIE& CF)
Annex B - Statement of Appropriations, Allotments, Obligations and Balances
Annex C - Reconciliation of 2011 Budget and SAOB
Annex D - Updated Disaster Report, Flashflood
Annex E - Financial Assistance for Victims of Typhoon Sendong (Iligan City)
Annex F - Inventory/Appraisal of Unserviceable Property for Disposal
Annex G - Inventory Report of Iligan City Government Motor Vehicles
Annex H - Schedule on Cash Disbursing Officer
Annex I - Schedule on Disbursing Officers Retired, Resigned, Dies or Transferred
to Other Government Agencies
Annex J - SP Augmentation of Fund on General Services
Annex K - SP Augmentation of Fund on Janitorial Services
Annex L - Executive Office Augmentation of Fund on General and Janitorial
Services
Annex M - Number of Casuals and Job Orders Approved as of December 31, 2011
Annex N - List of Procurement Properties for Calendar Year 2011 (Goods &
Services)
Annex O - Types of Consulting Services
Annex P - List of Consultants CY 2011
Annex Q - SP Resolution No. 12-134
Annex R - ICDRRMC Resolution No. 04, Series of 2011
Annex S - Augmentation of Alleged Savings in Other Items within the Same
Expenses Class
Annex T - Augmentation for Transfer of Appropriations from One Item to Another
Annex U - Augmentation for Continuing Appropriation and Capital Outlay for
Current Year Appropriations
Annex V - Augmentation by Transferring Appropriation from SAF to the General
Fund
Annex W - Annual Budget and Obligation Incurred for Office Supplies and
Materials and Other Office Supplies
Annex X - Executive Order No. 323, Series of 2010
Annex Y - Executive Order No. 51, Series of 2011
Annex Z - Summary on Statement of Audit Suspensions, Disallowances and
Charges (SASDC) for CY 2011
Annex “A”
CITY OF ILIGAN
BALANCE SHEET
GENERAL FUND
As of December 31, 2011
(With Comparative Figures for CY 2010)
2011 2010
ASSETS
Current Assets
Cash
Cash on Hand
Cash in Vault
0.00
590.80
Cash - Disbursing Officers
13,267,502.57
6,635,153.08
Petty Cash Fund
133,243.40
137,021.65
Cash in Banks-Local Currency
Cash in Bank - Local Currency , Current Account
595,003,916.10
269,272,370.63
Cash in Bank - Local Currency, Time Deposits
184,866,957.55
181,895,716.32
Total Cash
793,271,619.62
457,940,852.48
Receivables
Receivable Account
Accounts Receivable
Due from Officers and Employees
7,552,683.02
8,868,130.59
Loans Receivable – Others
7,110,507.04
8,477,621.40
Real Property Tax Receivable
471,856,200.59
537,333,419.93
Inter-agency Receivables
Due from NGAs
6,397,110.19
1,207,000.00
Due from GOCCs
1,285,000.00
1,285,000.00
Due from LGUs
81,888,862.75
51,325,833.46
Due from NGOs/Pos
6,995,809.51
6,874,258.55
Intra-agency Receivables
Due from Other Funds
2,243,371.51
3,750,379.55
Other Receivables
Receivables - Disallowances/Charges
3,156,660.16
3,213,060.16
Other Receivables
146,966.66
202,627.13
Total Receivables
588,633,171.43
622,537,330.77
Inventories
Supplies
Office Supplies Inventory
102,089.50
50,509.50
Accountable Forms Inventory
141,076.19
162,712.19
Drugs and Medicine Inventory
791,211.90
788,711.90
Medical, Dental and Laboratory Supplies Inventory
488,305.00
490,805.00
Gasoline, Oil and Lubricants Inventory
822,073.41
822,073.41
Other Supplies Inventory
293,148.00
293,148.00
Spare Parts Inventory
2,066,500.00
2,066,500.00
Total Inventories
4,704,404.00
4,674,460.00
Prepayments
Prepaid Insurance
1,146,581.79
1,146,581.79
Advances to Contractors
31,006,859.68
34,972,162.08
Total Prepayments
32,153,441.47
36,118,743.87
Other Current Assets
Guaranty Deposits
80,000.00
80,000.00
Total Other Current Assets
80,000.00
80,000.00
Total Current Assets
1,418,842,636.52
1,121,351,387.12
Annex “A”
Investments
Other Investments and Marketable Securities
Other Investments and Marketable Securities
6,000,000.00
6,000,000.00
Total Investments
6,000,000.00
6,000,000.00
Property, Plant and Equipment (Net of Depreciation)
Land and Land Improvements
Land
307,183,026.68
293,217,688.66
Land Improvements
5,907,979.61
5,907,979.61
Electrification, Power and Energy Structures
(20,547.56)
1,144,887.05
Total Land and Land Improvements
313,070,458.73
300,270,555.32
Buildings
Office Buildings
174,218,008.74
176,248,124.19
School Buildings
26,099,335.15
26,099,335.15
Hospitals and Health Centers
5,815,411.17
5,780,996.31
Markets and Slaughterhouses
112,332,298.47
115,931,136.23
Other Structures
59,593,524.88
61,210,931.34
Total Buildings
378,058,578.41
385,270,523.22
Leasehold Improvements
Leasehold Improvements, Land
2,486,484.71
2,486,484.71
Leasehold Improvements, Buildings
0.00
Total Leasehold Improvements
2,486,484.71
2,486,484.71
Office Equipment, Furniture and Fixtures
Office Equipment
31,150,324.51
32,869,242.48
Furniture and Fixtures
20,308,273.81
20,270,891.98
IT Equipment and Software
46,606,707.50
47,835,044.62
Library Books
2,470,524.04
2,497,583.77
Total Office Equipment, Furniture and Fixtures
100,535,829.86
103,472,762.85
Machineries and Equipment
Machineries
139,876.55
139,876.55
Agricultural, Fishery and Forestry Equipment
595,282.69
720,929.75
Communication Equipment
6,836,165.78
6,895,206.64
Construction and Heavy Equipment
103,596,106.36
104,346,330.32
Firefighting Equipment and Accessories
5,535,813.14
550,752.64
Hospital Equipment
611,944.82
5,388,245.74
Medical, Dental and Laboratory Equipment
6,422,052.45
6,802,043.53
Military and Police Equipment
933,957.94
567,770.94
Sports Equipment
1,066,693.11
1,134,713.40
Technical and Scientific Equipment
6,838,418.43
6,559,753.87
Other Machineries and Equipment
1,044,698.58
1,052,204.10
Total machineries and Equipment
133,621,009.85
134,157,827.48
Transportation Equipment
Motor Vehicles
86,595,432.51
97,308,854.71
Watercrafts
145,656.25
161,950.00
Other Transportation Equipment
363,200.00
76,800.00
Total Transportation Equipment
87,104,288.76
97,547,604.71
Other Property, Plant and equipment
Other Property, Plant and Equipment
263,802,906.79
264,229,411.44
Total Other Property, Plant and equipment
263,802,906.79
264,229,411.44
Public Infrastructures
Parks, Plazas and Monuments
2,427,223.00
2,427,223.00
Artesian Wells, Reservoirs, Pumping Stations and Conduits
62,874.97
336,773.96
Irrigation, Canals and Laterals
42,901,095.17
43,112,295.17
Other Public Infrastructures
124,488,393.45
124,277,193.45
Total Public Infrastructures
169,879,586.59
170,153,485.58
Reforestation Projects
Reforestation - Upland
49,500.00
49,500.00
Total Reforestation Projects
49,500.00
49,500.00
Annex “A”
Construction in Progress
Construction in Progress - Agency Assets
241,139,143.22
212,209,183.18
Construction in Progress - Roads, Highways and Bridges
87,427,024.56
74,931,755.95
Construction in Progress - Parks, Plazas and Monuments
2,058,473.40
2,058,473.40
Construction in Progress - Artesian Wells, Reservoirs,
Pumping Stations and Conduits 104,723,349.21
100,869,960.56
Construction in Progress - Irrigation, Canals and Laterals
19,101,803.79
17,613,994.98
Construction in Progress - Flood Controls
3,280,873.82
2,220,860.62
Construction in Progress -Waterways, Aqueducts, Seawalls,
River Walls and Others 4,353,352.73
3,536,717.73
Construction in Progress - Other Public Infrastructures
52,656,078.07
37,277,184.00
Construction in Progress - Reforestation Marshland/Swampland
7,197.08
7,197.08
Total Construction in Progress
514,747,295.88
450,725,327.50
Total Property, Plant and Equipment
1,963,355,939.58
1,908,363,482.81
Other Assets
Work/Other Animals
1,322,924.00
1,022,924.00
Breeding Stocks
28,090,731.28
28,090,731.28
Other Assets
353,092.00
312,592.00
Total Other Assets
29,766,747.28
29,426,247.28
TOTAL ASSETS
3,417,965,323.38
3,065,141,117.21
LIABILITIES
Current Liabilities
Payable Accounts
Accounts Payable
60,325,841.14
69,812,520.10
Due to Officers and Employees
6,568,183.00
6,611,775.96
Inter-agency Payables
Due to BIR
10,863,339.11
6,077,927.93
Due to GSIS
(1,187,610.49)
(1,039,030.83)
Due to PAG-IBIG
2,545,176.17
2,532,904.24
Due to PHILHEALTH
812,902.52
1,196,327.97
Due to Other NGAs
10,993,528.18
10,987,925.41
Due to Other GOCCs
189,810.00
392,943.00
Due to LGUs
166,496.29
163,496.29
Intra-agency Payables
Due to Other Funds
103,917,127.00
493,948.29
Other Liability Accounts
Guaranty Deposits Payable
8,825,441.82
5,298,123.86
Performance/Bidders/Bail Bonds Payable
666,575.65
666,575.65
Other Payables
13,887,524.95
9,771,608.70
Total Current Liabilities
218,574,335.34
112,967,046.57
Long-term Liabilities
Mortgage/Bonds/Loans Payable
Loans Payable – Domestic
337,168,765.41
262,603,167.14
Total Mortgage/Bonds/Loans Payable
337,168,765.41
262,603,167.14
Total Long-term Liabilities
337,168,765.41
262,603,167.14
Deferred Credits
Deferred Real Property Tax Income
480,095,775.09
545,572,994.43
Other Deferred Credits
264,839.17
207,002.92
Total Deferred Credits
480,360,614.26
545,779,997.35
TOTAL LIABILITIES
1,036,103,715.01
921,350,211.06
EQUITY
Government Equity - Beg.
2,143,790,906.15
2,029,357,333.40
Add: Current Operations
277,285,671.62
219,067,749.24
Prior Year's Adjustments
(8,805,747.22)
Less: Public Infrastructures
(19,274,710.97)
(30,308,102.89)
Prior Year's Adjustments
(11,134,511.21)
(74,326,073.60)
TOTAL EQUITY
2,381,861,608.37
2,143,790,906.15
TOTAL LIABILITIES AND EQUITY
3,417,965,323.38
3,065,141,117.21
Annex “A”
CITY OF ILIGAN
STATEMENT OF INCOME AND EXPENSES
GENERAL FUND
For the Year Ended December 31, 2011
(With Comparative Figures for CY 2010)
2011 2010
Income
General Income Accounts
Internal Revenue Allotment
853,673,770.00
793,816,617.00
Permits and Licenses
Fees on Weights and Measures
228,448.75
210,098.75
Permit Fees
6,523,405.87
5,977,323.03
Registration Fees
1,415,197.00
1,444,756.00
Other Permits and Licenses
600.00
0.00
Total Permits and Licenses
8,167,651.62
7,632,177.78
Service Income
Clearance and Certification Fees
3,394,037.56
3,016,274.71
Inspection Fees
8,045,713.37
7,160,243.70
Seminar Fees
Other Service Income
5,545,173.10
5,647,425.95
Fines and Penalties-Service Income
875.00
Total Service Income
16,985,799.03
15,823,944.36
Business Income
Hospital Fees
20,438,141.98
16,882,764.70
Income from Cemetery Operations
1,237,558.25
1,042,567.00
Income from Markets
11,211,397.11
8,786,047.35
Income from Slaughterhouse
1,660,989.50
1,748,392.65
Income from Transportation System
10,781,384.41
10,719,803.06
Income from Waterworks System
44,327,376.34
43,015,289.50
Rent Income
109,550.00
70,000.00
Sales Revenue
22,632.50
20,820.00
Fines and Penalties-Business Income
385,595.61
479,425.97
Total Business Income
90,174,625.70
82,765,110.23
Other Income
Insurance Income
91,811.02
68,601.57
Interest Income
4,616,402.76
6,515,349.56
Professional Tax
229,877.50
Sale of Confiscated/Abandoned/Seized Goods and Properties
2,500.00
Share from Economic Zones
5,298,121.09
5,853,583.82
Share from Expanded Value Added Tax
Share from National Wealth
19,576,757.34
20,834,556.58
Share from PAGCOR/PCSO
848,854.99
751,809.61
Miscellaneous Income
483,642.35
38,195.50
Other Fines and Penalties
206,375.95
Total Other Income
31,124,465.50
34,291,974.14
Tax Revenue
Local Taxes
Amusement Tax
3,237,169.00
2,149,686.80
Business Tax
67,842,493.49
63,942,315.33
Community Tax
3,805,171.26
3,584,807.54
Franchise Tax
18,587,531.64
8,466,093.06
Occupation Tax
1,854,844.00
1,534,712.48
Printing and Publication Tax
Property Transfer Tax
4,165,167.69
4,178,327.45
Real Property Tax
53,223,481.12
52,529,672.05
Less: Discount on Real Property Tax
Tax on Delivery Trucks and Vans
1,767,181.25
1,708,940.00
Tax on Sand, Gravel and Other Quarry Products
4,131,780.83
1,831,667.22
Other Local Taxes
2,352,048.38
2,266,096.70
Annex “A”
Fines and Penalties-Local Taxes
2,205,871.49
1,715,838.20
Total Local Taxes
163,172,740.15
143,908,156.83
Gross Income
1,163,299,052.00
1,078,237,980.34
Expenses
Personal Services
Salaries and Wages
Salaries and Wages - Regular
230,133,280.15
212,743,916.82
Salaries and Wages - Casual
66,451,614.75
63,261,622.15
Salaries and Wages - Contractual
47,150.00
1,191,355.46
Other Compensation
Personal Economic Relief Allowance(PERA)
28,069,677.80
28,451,169.37
Additional Compensation(ADCOM)
328,454.75
Representation Allowance(RA)
3,507,318.47
3,456,324.07
Transportation Allowance(TA)
3,193,769.76
3,167,998.56
Clothing/Uniform Allowance
6,045,600.00
6,099,500.00
Subsistence, Laundry and Quarter Allowance
3,888,756.02
4,237,132.20
Productivity Incentive Allowance
5,337,214.90
5,057,161.80
Other Bonuses and Allowances
60,000.00
4,192,448.17
Honoraria
2,125,815.69
3,453,074.43
Hazard Pay
7,463.89
7,376.16
Longevity Pay
1,364,636.59
1,013,385.00
Overtime and Night Pay
3,476,647.25
5,729,960.38
Cash Gift
6,132,473.00
6,957,551.70
Year End Bonuses
18,860,994.87
16,862,257.00
Personal Benefits Contributions
Life and Retirement Insurance Contributions
28,106,698.00
25,841,566.70
PAG-IBIG Contributions
1,480,400.00
1,509,225.00
PHILHEALTH Contributions
2,706,262.05
2,571,816.50
ECC Contributions
1,412,590.79
1,418,572.47
Other Personal Benefits
Retirement Benefits - Civilian
1,477,562.00
Terminal Leave Benefits
3,851,288.09
5,488,054.48
Health Worker Benefits
6,000.00
156,000.00
Other Personnel Benefits
24,075,222.60
19,600,968.21
Total Personal Services
441,818,436.67
422,796,891.38
Maintenance and Other Operating Expenses
Travelling Expenses
Travelling Expenses – Local
8,647,443.72
12,927,438.13
Travelling Expenses - Foreign
13,342.00
Training and Scholarship Expenses
Training Expenses
353,460.00
226,796.00
Scholarship Expenses
365,500.00
909,000.00
Supplies and Material Expenses
Office Supplies Expense
7,645,967.00
8,540,412.37
Accountable Forms Expenses
1,626,014.90
1,655,856.60
Animal/Zoological Supplies Expenses
19,550.00
79,725.00
Food Supplies Expenses
2,820,239.18
2,269,616.57
Drugs and Medicines Expenses
7,964,612.55
6,886,754.03
Medical, Dental and Laboratory Supplies Expenses
7,741,421.75
8,878,510.75
Gasoline, Oil and Lubrication Expenses
29,391,806.87
29,266,162.47
Agricultural Supplies Expenses
984,741.00
595,412.50
Textbooks and Instructional Materials
0.00
25,300.80
Military and Police Supplies Expenses
66,220.00
0.00
Other Supplies Expenses
25,493,272.45
27,779,961.86
Utility Expenses
Water Expenses
17,400.00
863.90
Electricity Expenses
50,470,817.82
52,115,124.69
Cooking Gas Expenses
Communication Expenses
Postage and Deliveries
75,307.20
65,448.39
Annex “A”
Telephone Expenses - Landline
1,584,218.77
1,659,421.43
Telephone Expenses - Mobile
1,820,147.46
1,796,244.40
Internet Expenses
663,198.06
722,698.30
Cable, Satellite, Telegraph and Radion Expenses
Membership Dues and Contributions to Organizations
200,000.00
414,400.00
Awards and Indemnities Expenses
Advertising Expense
3,848,338.00
2,257,940.00
Printing and Binding Expenses
27,000.00
15,850.00
Rent Expenses
6,368,427.80
5,716,684.98
Representation Expenses
1,678,916.31
652,539.80
Transportation and Delivery Expenses
37,500.00
110,583.30
Subscriptions Expenses
73,998.50
80,745.00
Survey Expenses
239,845.58
130,214.50
Professional Services
Legal Services
Consultancy Services
4,423,291.57
3,994,019.22
General Services
44,348,653.44
49,353,175.95
Janitorial Services
34,188,522.41
30,981,495.19
Security Services
1,840,068.45
1,931,621.49
Other Professional Services
Repairs and Maintenance
Land Improvements
Repairs and Maintenance - Electrification, Power & Energy
Structures
3,552,452.70
1,992,917.88
Buildings
Repairs and Maintenance - Office Buildings
1,172,450.30
1,981,210.29
Repairs and Maintenance - Hospital and Health Centers
158,340.00
Repairs and Maintenance - Markets and Slaughterhouses
625,146.11
358,057.05
Repairs and Maintenance - Other Structures
320,568.84
121,060.71
Office Equipment, Furniture and Fixtures
Repairs and Maintenance - Office Equipment
158,068.28
73,377.00
Repairs and Maintenance - IT Equipment and Software
35,310.00
7,100.00
Machineries and Equipment
Repairs and Maintenance - Agricultural, Fisheries&Forestry Eqpt
40,000.00
Repairs and Maintenance - Communication Equipment
456.00
150.00
Repairs and Maintenance - Construction and Heavy Equipment
1,520,725.00
2,816,231.00
Repairs and Maintenance - Firefighting Equipment&Accessories
0.00
Repairs and Maintenance - Hospital Equipment
35,800.00
Repairs and Maintenance - Other Machineries and Equipment
0.00
Transportation Equipment
Repairs and Maintenance - Motor Vehicles
10,431,806.25
9,280,481.72
Repairs and Maintenance - Watercrafts
8,138.00
Repairs and Maintenance - Other Transportation Equipment
146,000.00
Other Property, Plant and Equipment
Repairs and Maintenance - Other Property, Plant and Eqpt
169,646.00
11,764.25
Public Infrastructures
Repairs and Maintenance - Roads, Highways and Bridges
1,610,854.42
73,534.58
Repairs and Maintenance - Plazas, Parks and Monuments
332,991.86
451,787.33
Repairs and Maintenance - Artesian Wells, Reservoirs, Pumping Stations and
Conduits
190,280.42
778,404.00
Repairs and Maintenance - Waterways, Aqueducts, Seawalls, River/Walls and
Others
0.00
Repairs and Maintenance - Irrigation, Canals & Laterals
148,329.00
Repairs and Maintenance - Other Public Infrastructures
Confidential, Intelligence, Extraordinary&Miscellaneous Expenses
Confidential Expenses
9,000,000.00
9,250,000.00
Intelligence Expenses
9,500,000.00
9,250,000.00
Extraordinary Expenses
981,543.00
749,995.00
Taxes, Insurance Premiums and Other Fees
Taxes, Duties and Licenses
558,807.44
982,851.35
Fidelity Bond Premiums
206,083.50
180,883.50
Annex “A”
Insurance Expenses
10,741,679.67
10,144,320.33
Non-Cash Expenses
Depreciation Expense - Electrification, Power & Energy Structures
1,561,131.31
0.00
Depreciation Expense - Office Buildings
2,030,115.45
0.00
Depreciation Expense - School Buildings
0.00
0.00
Depreciation Expense - Hospital and Health Centers
3,748.83
0.00
Depreciation Expense - Markets and Slaughterhouses
3,598,837.76
Depreciation Expense - Other Structures
1,914,293.34
0.00
Depreciation Expense - Office Equipment
1,135,038.78
882,899.36
Depreciation Expense - Furniture and Fixtures
505,865.92
0.00
Depreciation Expense - IT Equipment
4,495,094.61
2,995,443.35
Depreciation Expense - Library Books
27,059.73
1,549,924.85
Depreciation Expense - Machineries
22,888.89
Depreciation Expense - Agricultural, Fishery&Forestry Eqpt
125,647.06
148,174.35
Depreciation Expense - Communication Equipment
354,548.86
1,058,508.58
Depreciation Expense - Construction and Heavy Equipment
790,223.96
3,504,244.31
Depreciation Expense - Firefighting Equipment&Accessories
25,207.82
153,741.90
Depreciation - Hospital Equipment
615,617.60
470,412.76
Depreciation - Medical, Dental and Laboratory Equipment
446,591.08
447,321.71
Depreciation - Military and Police Equipment
11,073.00
93,375.32
Depreciation Expense - Sports Equipment
68,020.29
197,122.38
Depreciation Expense - Technical and Scientific Equipment
43,735.44
1,045,400.99
Depreciation Expense - Other Machineries and Equipment
7,505.52
158,990.58
Depreciation Expense - Motor Vehicles
4,392,905.06
3,841,506.01
Depreciation Expense - Watercrafts
16,293.75
17,775.00
Depreciation Expense - Other Transportation Equipment
3,600.00
3,600.00
Depreciation Expense - Other Property, Plant and Equipment
954,647.10
0.00
Other Maintenance and Operating Expenses
67,251,774.71
63,032,521.46
Total Maintenance and Other Operating Expenses
386,679,825.56
380,551,466.41
Total Operating Expenses
828,498,262.23
803,348,357.79
Income from Operations
334,800,789.77
274,889,622.55
Financial Expenses
Bank Charges
321.00
5,243.00
Commitment Fees
Documentary Stamp Expenses
Interest Expenses
30,309,341.82
27,899,780.39
Other Financial Charges
333,461.28
1,275,288.28
Total Financial Expenses
30,643,124.10
29,180,311.67
Income before Subsidies, Donations and Extraordinary Items
304,157,665.67
245,709,310.88
Add: Subsidy from Other Funds
65,630,770.06
58,666,401.85
Total
65,630,770.06
58,666,401.85
Less: Subsidy to National Government Agencies
Subsidy to Local Government Units
6,483,816.00
5,700,000.00
Subsidy to NGOs/POs
7,711,993.42
8,557,329.44
Subsidy to Other Funds
66,830,770.06
63,311,969.85
Donations
11,476,184.63
7,738,664.20
Total
92,502,764.11
85,307,963.49
Income before Extraordinary Items
277,285,671.62
219,067,749.24
Add/(Less): Extraordinary Items
Gain/Loss on Sale of Disposed Assets
0.00
0.00
NET INCOME
277,285,671.62
219,067,749.24
Annex “A”
CITY OF ILIGAN
STATEMENT OF CASH FLOWS
GENERAL FUND
For the Year Ended December 31, 2011
(With Comparative Figures for CY 2010)
2011 2010
Cash Flows From Operating Activities
Cash Inflows
Share from Internal Revenue Allotment
853,673,770.00
793,816,617.00
Collection from Taxpayers
292,013,725.35
264,310,630.07
Receipts from sale of goods and services
13,099,014.23
11,567,499.05
Interest Income
4,616,402.76
6,515,349.56
Dividend Income
Other Receipts
309,132,126.02
166,819,798.59
Total Cash Inflows
1,472,535,038.36
1,243,029,894.27
Cash Outflows
Payments to -
Suppliers/Creditors
322,974,323.18
381,883,394.90
Employees
603,433,577.31
604,796,153.39
Interest Expenses
30,309,341.82
27,899,780.39
Other Disbursements
233,770,307.46
170,071,567.12
Total Cash Outflows
1,190,487,549.77
1,184,650,895.80
Cash Provided by Operating Activities
282,047,488.59
58,378,998.47
Cash Flows From Investing Activities
Cash Inflows
Sale of Property, Plant and Equipment
0.00
0.00
Sale of Debt Securities of Other Entities
0.00
0.00
Collection of Principal on Loans to other Entities
0.00
0.00
Total Cash Inflows
0.00
0.00
Cash Outflows
Purchase of Property, Plant and Equipment and Public
Infrastructures 21,282,319.72
35,667,826.62
Purchase of Debt Securities of Other Entities
Grant/ Loans to Other Entities
Total Cash Outflows
21,282,319.72
35,667,826.62
Cash Provided by Investing Activities
(21,282,319.72)
(35,667,826.62)
Cash Flows From Financing Activities
Cash Inflows
Issuance of Debt Securities
Acquisition of Loan
187,203,218.73
76,258,691.50
Total Cash Inflows
187,203,218.73
76,258,691.50
Cash Outflows
Retirement/Redemption of Debt Securities
Payment of Loan Amortization
112,637,620.46
54,797,699.13
Total Cash Outflows
112,637,620.46
54,797,699.13
Cash Provided by Financing Activities
74,565,598.27
21,460,992.37
Total Cash provided by Operating, Investing, Financing Activities
335,330,767.14
44,172,164.22
Add : Cash Balance Beginning January 1, 2011
457,940,852.48
413,768,688.26
Cash Balance Ending December 31, 2011
793,271,619.62
457,940,852.48
Annex “A”
CITY OF ILIGAN
BALANCE SHEET
SPECIAL EDUCATION FUND
As of December 31, 2011
(With Comparative Figures for CY 2010)
2011 2010
ASSETS
Current Assets
Cash
Cash on Hand
Cash - Disbursing Officers
991,332.54
150,741.54
Cash in Banks - Local Currency
Cash in Bank - Local Currency , Current Account
33,922,276.02
25,553,866.27
Cash in Bank - Local Currency, Time Deposits
22,535,368.64
21,854,304.50
Total Cash
57,448,977.20
47,558,912.31
Receivables
Receivable Accounts
Due from Officers and Employees
311,905.95
364,795.66
Special Education Tax Receivable
408,755,365.54
468,606,443.55
Intra - Agency Receivables
Due from Other Funds
Due from NGOs/POs
2,000,000.00
2,000,000.00
Other Receivables
Receivables - Disallowances/Charges
41,763.18
41,763.18
Total Receivables
411,109,034.67
471,013,002.39
Prepayments
Advances to Contractors
103,401.70
145,048.51
Total Prepayments
103,401.70
145,048.51
Total Current Assets
468,661,413.57
518,716,963.21
Property, Plant and Equipment (Net of Depreciation)
Land and Land Improvements
Land
8,946,883.05
8,946,883.05
Land Improvements
354,853.90
354,853.90
Electrification, Power and Energy Structures
447,420.65
440,603.25
Total Land and Land Improvements
9,749,157.60
9,742,340.20
Buildings
Office Buildings
93,727,842.55
93,727,842.55
School Buildings
4,943,999.37
4,147,815.51
Other Structures
113,919.97
114,389.23
Total Buildings
98,785,761.89
97,990,047.29
Office Equipment, Furniture and Fixtures
Office Equipment
364,885.80
257,592.05
Furniture and Fixtures
8,573,099.42
8,610,794.78
IT Equipment and Software
273,151.02
188,561.40
Library Books
11,044,269.94
11,225,524.20
Total Office Equipment, Furniture and Fixtures
20,255,406.18
20,282,472.43
Machineries and Equipment
Machineries
189,208.84
189,208.84
Communication Equipment
25,857.29
25,857.29
Firefighting Equipment and Accessories
10,317.85
10,317.85
Sports Equipment
235,642.50
244,370.00
Technical and Scientific Equipment
300,298.12
300,298.12
Total Machineries and Equipment
761,324.60
770,052.10
Annex “A”
Transportation Equipment
Motor Vehicles
1,106,661.76
1,108,803.55
Total Transportation
1,106,661.76
1,108,803.55
Other Property, Plant and Equipment
Other Property, Plant and Equipment
341,000.23
341,000.23
Total Other Property, Plant and Equipment
341,000.23
341,000.23
Public Infrastructures
Artesian Wells, Reservoirs, Pumping Stations and
Conduits
384,335.11
384,335.11
Other Public Infrastructures
180.00
180.00
Total Public Infrastructures
384,515.11
384,515.11
Construction in Progress
Agency Assets
Construction in Progress - Agency Assets
14,923,236.92
13,858,941.19
Public Infrastructures / Reforestation Projects
Construction in Progress - Other Public Infrastructures
236,686.90
236,686.90
Total Construction in Progress
15,159,923.82
14,095,628.09
Total Property, Plant and Equipment
146,543,751.19
144,714,859.00
Other Assets
Other Assets
2,195,773.21
2,195,773.21
Total Other Assets
2,195,773.21
2,195,773.21
TOTAL ASSETS
617,400,937.97
665,627,595.42
LIABILITIES
Current Liabilities
Payable Accounts
Accounts Payable
4,059,216.23
8,416,778.53
Due to Officers and Employees
2,611.11
2,611.11
Inter-Agency Payables
Due to BIR
1,120,763.68
1,045,643.38
Due to GSIS
294,615.49
274,278.23
Due to PAG-IBIG
126,678.95
123,339.88
Due to PHILHEALTH
1,431,459.37
1,436,634.37
Intra - Agency Payables
Due to Other Funds
170,415.45
120,239.86
Other Liability Accounts
Guaranty Deposits Payable
215,863.33
608,393.54
Other Payables
234,690.33
235,181.40
Total Current Liabilities
7,656,313.94
12,263,100.30
Deferred Credits
Deferred Special Education Tax Income
408,754,935.44
468,606,013.45
Other Deferred Credits
7,614.00
7,614.00
Total Deferred Credits
408,762,549.44
468,613,627.45
TOTAL LIABILITIES
416,418,863.38
480,876,727.75
EQUITY
Government Equity - Beg.
184,750,867.67
217,194,545.89
Add: Current Operations
12,931,034.60
(3,239,831.64)
Prior Year's Adjustments
3,300,172.32
0.00
Less: Public Infrastructures
0.00
0.00
Prior Year's Adjustments
0.00
(29,203,846.58)
TOTAL EQUITY
200,982,074.59
184,750,867.67
TOTAL LIABILITIES AND EQUITY
617,400,937.97
665,627,595.42
CITY OF ILIGAN
STATEMENT OF INCOME AND EXPENSES
SPECIAL EDUCATION FUND
As of December 31, 2011
(With Comparative Figures for CY 2010)
2011 2010
Income
General Income Accounts
Other Income
0.00
0.00
Interest Income
827,263.55
837,285.76
Tax Revenue
Local Taxes
Special Education Tax
59,849,369.65
59,124,021.94
Fines and Penalties - Local Taxes
8,620,039.93
7,986,534.51
Service Income
Other Service Income
0.00
84.29
Other Income
Miscellaneous Income
0.00
5,420.45
Gross Income
69,296,673.13
67,953,346.95
Expenses
Personal Services
Salaries and Wages
Salaries and Wages - Regular
28,433,372.90
27,862,615.36
Salaries and Wages - Casual
13,297.25
103,714.58
Other Compensation
Personnel Economic Relief Allowance (PERA)
3,993,227.35
4,175,795.41
Additional Compensation (ADCOM)
0.00
15,750.00
Clothing/Uniform Allowance
873,600.00
936,000.00
Subsistence, Laundry and Quarter Allowance
94,099.80
96,781.24
Productivity Incentive Allowance
714,738.60
672,077.10
Honoraria
984,400.00
1,120,623.44
Longevity Pay
125,000.00
35,000.00
Cash Gift
835,000.00
875,000.00
Year End Bonus
2,381,089.50
2,305,385.00
Personnel Benefits Contributions
Life and Retirement Insurance Contributions
3,412,331.70
3,332,453.41
PAG-IBIG Contributions
199,900.00
210,100.00
PHILHEALTH Contributions
338,225.00
341,965.00
ECC Contributions
199,557.64
209,442.41
Other Personnel Benefits
Terminal Leave Benefits
120,369.59
390,963.43
Health Workers Benefits
0.00
0.00
Other Personnel Benefits
6,258,210.47
6,003,474.27
Total Personal Services
48,976,419.80
48,687,140.65
Maintenance and Other Operating Expenses
Travelling Expenses
Travelling Expenses - Local
35,980.00
84,107.22
Training and Scholarship Expenses
Training Expenses
178,080.00
66,543.72
Supplies and Material Expenses
Office Supplies Expenses
152,077.00
167,124.50
Gasoline, Oil and Lubricants Expenses
50,503.60
Other Supplies Expenses
0.00
681,000.00
Utility Expenses
Water Expenses
0.00
149,454.30
Electricity Expenses
1,950,558.98
4,441,411.55
Communication Expenses
Telephone Expenses - Landline
0.00
0.00
Repair and Maintenance
Buildings
0.00
0.00
Repairs and Maintenance - School Buildings
2,542,260.73
1,171,854.41
Non-Cash Expenses
Depreciation Expense - Electrification, Power & Energy Structures
0.00
72,098.70
Depreciation Expense - Office Buildings 0.00
3,308,041.50
Depreciation Expense - School Buildings 23,433.22
230,045.56
Depreciation Expense - Other Structures 469.26
5,848.07
Depreciation Expense - Office Equipment
1,403.25
400,993.90
Depreciation Expense - Furniture and Fixtures 37,695.36
1,585,800.74
Depreciation Expense - IT Equipment 3,810.38
93,907.80
Depreciation Expense - Library Books 181,254.26
3,179,687.42
Depreciation Expense - Machineries
0.00
30,961.45
Depreciation Expense - Communication Equipment 0.00
4,231.20
Depreciation Expense - Firefighting Equipment and Accessories
0.00
3,714.43
Depreciation Expense - Sports Equipment
8,727.50
104,730.00
Depreciation Expense - Technical and Scientific Equipment
0.00
49,139.69
Depreciation Expense - Motor Vehicles 2,141.79
399,169.29
Depreciation Expense - Other Property, Plant and Equipment
0.00
613,800.46
Other Maintenance and Other Operating Expenses
Other Maintenance and Other Operating Expenses
2,271,327.00
1,890,368.43
Total Maintenance and Other Operating Expenses
7,389,218.73
18,784,537.94
Total Operating Expenses
56,365,638.53
67,471,678.59
Income from Operations
12,931,034.60
481,668.36
Financial Expenses
Bank Charges
0.00
0.00
Commitment Fees
0.00
0.00
Documentary Stamp Expenses
0.00
0.00
Interest Expenses
0.00
0.00
Other Financial Charges
0.00
0.00
Total Financial Expenses
0.00
0.00
Income before Subsidies, Donations and Extraordinary Items
12,931,034.60
481,668.36
Add: Subsidy from Other Funds
Total
0.00
0.00
Less: Subsidy to National Government Agencies
Subsidy to NGOs/POs
0.00
2,000,000.00
Donations
0.00
1,721,500.00
Total
0.00
3,721,500.00
Income before Extraordinary Items
12,931,034.60
(3,239,831.64)
Add/(Less): Extraordinary Items
Gain/Loss on Sale of Disposed Assets
0.00
0.00
NET INCOME/(LOSS)
12,931,034.60
(3,239,831.64)
Annex “A”
ILIGAN CITY
STATEMENT OF CASH FLOWS
SPECIAL EDUCATION FUND
As of December 31, 2011
(With Comparative Figures for CY 2010)
2011 2010
Cash Flows From Operating Activities
Cash Inflows
Share from Internal Revenue Allotment
Collection from Taxpayers
68,469,409.58
67,110,556.45
Receipts from sale of goods and services
0.00
84.29
Interest Income
827,263.55
837,285.76
Dividend Income
0.00
0.00
Other Receipts
832,863.26
5,420.45
Total Cash Inflows
70,129,536.39
67,953,346.95
Cash Outflows
Payments to -
Suppliers/Creditors
8,362,473.84
19,976,025.96
Employees
48,798,967.18
33,181,870.24
Interest Expenses
0.00
0.00
Other Disbursements
2,173,589.31
0.00
Total Cash Outflows
59,335,030.33
53,157,896.20
Cash Provided by Operating Activities
10,794,506.06
14,795,450.75
Cash Flows From Investing Activities
Cash Inflows
Sale of Property, Plant and Equipment
0.00
0.00
Sale of Debt Securities of Other Entities
0.00
0.00
Collection of Principal on Loans to other Entities
0.00
0.00
Total Cash Inflows
0.00
0.00
Cash Outflows
Purchase of Property, Plant and Equipment and Public
Infrastructures 904,441.17
3,711,247.82
Total Cash Outflows
904,441.17
3,711,247.82
Cash Provided by Investing Activities
(904,441.17)
(3,711,247.82)
Cash Flows From Financing Activities
Cash Inflows
Issuance of Debt Securities
0.00
0.00
Acquisition of Loan
0.00
0.00
Total Cash Inflows
0.00
0.00
Cash Outflows
Retirement/Redemption of Debt Securities
0.00
0.00
Payment of Loan Amortization
0.00
0.00
Total Cash Outflows
0.00
0.00
Cash Provided by Financing Activities
0.00
0.00
Total Cash provided by Operating, Investing, Financing
Activities 9,890,064.89
11,084,202.93
Add : Cash Balance Beginning January 1, 2011
47,558,912.31
36,474,709.38
Cash Balance Ending December 31, 2011
57,448,977.20
47,558,912.31
CITY OF ILIGAN
BALANCE SHEET
TRUST FUND
As of December 31, 2011
(With Comparative Figures for CY 2010)
2011 2010
ASSET
Current Assets
Cash
Cash on Hand
Cash in Vault
Cash -Disbursing Officers
2,808,802.03
1,255,873.44
Petty Cash
Payroll Fund
Cash in Banks-Local Currency
Cash in Bank-Current Account
419,164,346.85
56,051,966.53
Cash in Bank-Time Deposits
15,625,199.41
15,403,995.71
Total Cash
437,598,348.29
72,711,835.68
Receivables
Receivables Accounts
Due from Officers and Employees
232,945.70
344,983.47
Loans Receivables-Others
1,580,341.16
1,587,768.74
Other Receivables
100.20
Intra-agency Receivables
Due from Other Funds
79,586.60
1,079,586.60
Total Receivables
1,892,973.66
3,012,338.81
Inventories
Supplies
Office Supplies Inventory
1,700.00
1,700.00
Total Inventories
1,700.00
1,700.00
Prepayments
Advances to Contractors
1,482,044.80
494,993.20
Total Prepayments
1,482,044.80
494,993.20
Total Current Assets
440,975,066.75
76,220,867.69
Property, Plant and Equipment
Land and Land Improvements
Land
3,608,600.00
1,600,000.00
Total Land and Land Improvements
3,608,600.00
1,600,000.00
Buildings
Hospitals and Health Centers
2,635,837.50
2,638,250.99
Other Structures
14,794,313.47
0.00
Total Buildings
17,430,150.97
2,638,250.99
Office Equipment, Furniture and Fixtures
Office Equipment
1,728,126.79
1,344,030.23
Furniture and Fixtures
288,044.19
259,162.41
IT Equipment and Software
602,825.62
573,919.81
Library Books
385,440.79
385,440.79
Total Office Equipment, Furniture and Fixtures
3,004,437.39
2,562,553.24
Machineries and Equipment
Agriculture, Fishery and Forestry Equipment
33,000.00
33,000.00
Hospital Equipment
54,175.00
54,587.50
Medical, Dental and Laboratory Equipment
64,025.00
64,025.00
Total Machineries and Equipment
151,200.00
151,612.50
Transportation Equipment
Motor Vehicles
4,798,269.69
2,747,142.90
Total Transportation Equipment
4,798,269.69
2,747,142.90
Other Property, Plant and Equipment
Other Property, Plant and Equipment
302,348.10
302,348.10
Total Other Property, Plant and Equipment
302,348.10
302,348.10
Construction in Progress
Agency Assets
Construction in Progress - Agency Assets
17,715,140.79
17,715,140.79
Public Infrastructures/Reforestation Projects
0.00
0.00
Construction in Progress - Highways and Bridges
3,462,119.00
3,462,119.00
Construction in Progress- Artesian Wells, Reservoirs,
0.00
0.00
Pumping Station and Conduits
7,135.00
7,135.00
Construction in Progress - Other Public Infrastructures 2,206,410.00
2,206,410.00
Total Construction in Progress
23,390,804.79
23,390,804.79
Total Property, Plant and Equipment
52,685,810.94
33,392,712.52
Other Assets
Work/Other Animals
233,000.00
233,000.00
Total Other Assets
233,000.00
233,000.00
TOTAL ASSETS
493,893,877.69
109,846,580.21
LIABILITIES
Current Liabilities
Inter-Agency Payables
Due to BIR
1,215,391.56
970,991.73
Due to GSIS
1,086.78
Due to PAG-IBIG
2,400.00
Due to NGAs
51,461,610.20
33,734,214.59
Due to other GOCCs
14,448,074.34
10,792,279.75
Due to LGUs
1,720,235.66
2,546,595.67
Intra-Agency Payables
Due to Other Funds
26,735.86
25,735.86
Other Liabilities Accounts
Guaranty Deposits Payable
609,204.36
1,075,956.36
Performance/Bidders/Bail Bonds Payable
64,583,945.28
3,685,266.44
Other Payables
302,699,623.57
19,594,808.75
Total Current Liabilities
436,764,820.83
72,429,335.93
Deferred Credits
Other Deferred Credits
248,272.26
248,272.26
Total Deferred Credits
248,272.26
248,272.26
TOTAL LIABILITIES
437,013,093.09
72,677,608.19
EQUITY
Government Equity - Beg.
37,168,972.02
33,537,170.65
Prior Year's Adjustments
19,711,812.58
3,631,801.37
TOTAL EQUITY
56,880,784.60
37,168,972.02
TOTAL LIABILITIES AND EQUITY
493,893,877.69
109,846,580.21
ILIGAN CITY
STATEMENT OF CASH FLOWS
TRUST FUND
As of December 31, 2011
(With Comparative Figures for CY 2010)
2011 2010
Cash Flows From Operating Activities
Cash Inflows
Share from Internal Revenue Allotment
Collection from Taxpayers
Receipts from sale of goods and services
Interest Income
706,776.18
Dividend Income
Other Receipts
408,849,428.69
57,689,862.63
Total Cash Inflows
408,849,428.69
58,396,638.81
Cash Outflows
Payments to -
Suppliers/Creditors
32,758,816.63
47,023,819.30
Employees
11,162,983.69
4,816,707.37
Interest Expenses
Other Disbursements
41,115.76
221,889.25
Total Cash Outflows
43,962,916.08
52,062,415.92
Cash Provided by Operating Activities
364,886,512.61
6,334,222.89
Cash Flows From Investing Activities
Cash Inflows
Sale of Property, Plant and Equipment
0.00
0.00
Sale of Debt Securities of Other Entities
0.00
0.00
Collection of Principal on Loans to other Entities
0.00
0.00
Total Cash Inflows
0.00
0.00
Cash Outflows
Purchase of Property, Plant and Equipment and
Public Infrastructures
0.00
0.00
Purchase of Debt Securities of Other Entities
0.00
0.00
Grant/ Loans to Other Entities
0.00
0.00
Total Cash Outflows
0.00
0.00
Cash Provided by Investing Activities
0.00
0.00
Cash Flows From Financing Activities
Cash Inflows
Issuance of Debt Securities
0.00
0.00
Acquisition of Loan
0.00
0.00
Total Cash Inflows
0.00
0.00
Cash Outflows
Retirement/Redemption of Debt Securities
0.00
0.00
Payment of Loan Amortization
0.00
0.00
Total Cash Outflows
0.00
0.00
Cash Provided by Financing Activities
0.00
0.00
Total Cash provided by Operating, Investing, Financing
Activities 364,886,512.61
6,334,222.89
Add : Cash Balance Beginning January 1, 2011
72,711,835.68
66,377,612.79
Cash Balance Ending December 31, 2011
437,598,348.29
72,711,835.68
Annex B
Republic of the Philippines
City Government of Iligan
Buhanginan Hills, Pala-o, Iligan City
STATEMENT OF APPROPRIATIONS, ALLOTMENTS, OBLIGATION AND BALANCES
GENERAL FUND
2011
1
BALANCES OF
CODE FUNCTION/PROGRAM/PROJECT APPROPRIATIONS ALLOTMENTS OBLIGATIONS APPROPRIATIONS ALLOTMENTS
I - Current Year Appropriations
1000 General Public Services
1010 Executive Services (Governor/Mayor)
1011 General Administration
Personal Services 5,007,607.20 5,007,607.20 4,907,886.37 - 99,720.83
Maintenance & Other Operating Expenses 49,927,010.00 49,927,010.00 46,844,398.61 - 3,082,611.39
Capital Outlay 290,000.00 290,000.00 290,000.00 - -
Financial Expenses - - - - -
Sub-Total 55,224,617.20 55,224,617.20 52,042,284.98 - 3,182,332.22
1013 Civil Security
Personal Services 18,849,806.60 18,849,806.60 17,797,611.78 - 1,052,194.82
Maintenance & Other Operating Expenses 3,230,300.00 3,230,300.00 3,148,335.86 - 81,964.14
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 22,080,106.60 22,080,106.60 20,945,947.64 - 1,134,158.96
1015 License Inspection Service
Personal Services 2,030,002.40 2,030,002.40 1,774,793.02 - 255,209.38
Maintenance & Other Operating Expenses 363,407.00 363,407.00 350,178.95 - 13,228.05
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 2,393,409.40 2,393,409.40 2,124,971.97 - 268,437.43
1020 Legislative Services
1021 Legislation
Personal Services 19,591,372.80 19,591,372.80 19,535,245.70 - 56,127.10
Maintenance & Other Operating Expenses 47,576,110.18 47,576,110.18 47,423,165.53 - 152,944.65
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 67,167,482.98 67,167,482.98 66,958,411.23 - 209,071.75
1022 Support Services (Secretariat)
Personal Services 11,594,322.20 11,594,322.20 11,577,170.07 - 17,152.13
Maintenance & Other Operating Expenses 7,464,525.82 7,464,525.82 6,991,031.02 - 473,494.80
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 19,058,848.02 19,058,848.02 18,568,201.09 - 490,646.93
1030 Administrative Services (Administrator)
1031 General Administration
Personal Services 5,868,589.00 5,868,589.00 4,532,659.67 - 1,335,929.33
Maintenance & Other Operating Expenses 9,630,150.00 9,630,150.00 9,246,353.77 - 383,796.23
Capital Outlay 200,000.00 200,000.00 165,525.00 - 34,475.00
Financial Expenses - - - - -
Sub-Total 15,698,739.00 15,698,739.00 13,944,538.44 - 1,754,200.56
1032 Personnel Officer
Personal Services 11,255,818.00 11,255,818.00 9,350,976.66 - 1,904,841.34
Maintenance & Other Operating Expenses 4,831,400.00 4,831,400.00 4,302,368.28 - 529,031.72
Capital Outlay 960,000.00 960,000.00 119,745.00 - 840,255.00
Financial Expenses - - - - -
Sub-Total 17,047,218.00 17,047,218.00 13,773,089.94 - 3,274,128.06
2
BALANCES OF
CODE FUNCTION/PROGRAM/PROJECT APPROPRIATIONS ALLOTMENTS OBLIGATIONS APPROPRIATIONS ALLOTMENTS
1040 Planning and Development Coordination
1041 General Administration
Personal Services 10,530,637.40 10,530,637.40 10,003,344.48 - 527,292.92
Maintenance & Other Operating Expenses 1,810,550.00 1,810,550.00 1,529,667.83 - 280,882.17
Capital Outlay 1,199,500.00 1,199,500.00 117,400.00 - 1,082,100.00
Financial Expenses - - - - -
Sub-Total 13,540,687.40 13,540,687.40 11,650,412.31 - 1,890,275.09
1050 Civil Registry
1051 General Administration
Personal Services 6,611,231.40 6,611,231.40 5,650,966.93 - 960,264.47
Maintenance & Other Operating Expenses 1,009,000.00 1,009,000.00 468,329.68 - 540,670.32
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 7,620,231.40 7,620,231.40 6,119,296.61 - 1,500,934.79
1060 General Services
1061 General Administration
Personal Services 20,175,056.80 20,175,056.80 18,642,109.07 - 1,532,947.73
Maintenance & Other Operating Expenses 2,505,526.20 2,505,526.20 2,482,362.69 - 23,163.51
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 22,680,583.00 22,680,583.00 21,124,471.76 - 1,556,111.24
1070 Budgeting Services
1071 General Administration
Personal Services 7,674,317.00 7,674,317.00 7,057,297.14 - 617,019.86
Maintenance & Other Operating Expenses 1,107,802.62 1,107,802.62 1,015,172.59 - 92,630.03
Capital Outlay 90,000.00 90,000.00 - - 90,000.00
Financial Expenses - - - - -
Sub-Total 8,872,119.62 8,872,119.62 8,072,469.73 - 799,649.89
1080 Accounting Services
1081 General Administration
Personal Services 11,015,811.80 11,015,811.80 10,269,673.78 - 746,138.02
Maintenance & Other Operating Expenses 1,567,000.00 1,567,000.00 1,449,510.02 - 117,489.98
Capital Outlay 750,000.00 750,000.00 - - 750,000.00
Financial Expenses - - - - -
Sub-Total 13,332,811.80 13,332,811.80 11,719,183.80 - 1,613,628.00
1090 Treasury Services
1091 General Administration
Personal Services 24,756,369.20 24,756,369.20 22,821,648.26 - 1,934,720.94
Maintenance & Other Operating Expenses 3,940,000.00 3,940,000.00 3,748,969.24 - 191,030.76
Capital Outlay 160,000.00 160,000.00 - - 160,000.00
Financial Expenses - - - - -
Sub-Total 28,856,369.20 28,856,369.20 26,570,617.50 - 2,285,751.70
1100 Assessment of Real Property
1101 General Administration
Personal Services 17,025,994.80 17,025,994.80 16,092,321.13 - 933,673.67
Maintenance & Other Operating Expenses 1,026,100.00 1,026,100.00 833,473.83 - 192,626.17
Capital Outlay 300,000.00 300,000.00 - - 300,000.00
Financial Expenses - - - - -
Sub-Total 18,352,094.80 18,352,094.80 16,925,794.96 - 1,426,299.84
1110 Auditing Services
1111 General Administration
Personal Services - - - - -
Maintenance & Other Operating Expenses 852,000.00 852,000.00 801,673.37 - 50,326.63
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 852,000.00 852,000.00 801,673.37 - 50,326.63
3
BALANCES OF
CODE FUNCTION/PROGRAM/PROJECT APPROPRIATIONS ALLOTMENTS OBLIGATIONS APPROPRIATIONS ALLOTMENTS
1120 Information Services
1121 General Administration
Personal Services 1,023,863.20 1,023,863.20 843,061.73 - 180,801.47
Maintenance & Other Operating Expenses 3,023,500.00 3,023,500.00 2,435,763.46 - 587,736.54
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 4,047,363.20 4,047,363.20 3,278,825.19 - 768,538.01
1122 Library Services
Personal Services 1,116,993.60 1,116,993.60 844,871.00 - 272,122.60
Maintenance & Other Operating Expenses 113,000.00 113,000.00 79,437.12 - 33,562.88
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 1,229,993.60 1,229,993.60 924,308.12 - 305,685.48
1130 Legal Services
1131 General Administration
Personal Services 4,063,845.40 4,063,845.40 3,387,936.58 - 675,908.82
Maintenance & Other Operating Expenses 652,000.00 652,000.00 632,990.69 - 19,009.31
Capital Outlay 25,000.00 25,000.00 23,625.00 - 1,375.00
Financial Expenses - - - - -
Sub-Total 4,740,845.40 4,740,845.40 4,044,552.27 - 696,293.13
1140 Prosecution Services
1141 General Administration
Personal Services - - - - -
Maintenance & Other Operating Expenses 543,400.00 543,400.00 488,225.98 - 55,174.02
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 543,400.00 543,400.00 488,225.98 - 55,174.02
1150 Administration of Justice
1151 RTC Branch I
Maintenance & Other Operating Expenses 91,260.00 91,260.00 17,280.19 - 73,979.81
1151-1 RTC Branch II
Maintenance & Other Operating Expenses 87,456.00 87,456.00 77,575.00 - 9,881.00
1151-2 RTC Branch III
Maintenance & Other Operating Expenses 97,900.00 97,900.00 75,095.59 - 22,804.41
1151-3 RTC Branch IV
Maintenance & Other Operating Expenses 79,000.00 79,000.00 75,000.00 - 4,000.00
1151-4 RTC Branch V
Maintenance & Other Operating Expenses 85,900.00 85,900.00 60,000.00 - 25,900.00
1151-5 RTC Branch VI
Maintenance & Other Operating Expenses 85,900.00 85,900.00 68,435.76 - 17,464.24
1151-6 Clerk of Court
Maintenance & Other Operating Expenses 55,000.00 55,000.00 18,000.00 - 37,000.00
1151-7 4th Sharia"H Court
Maintenance & Other Operating Expenses 179,900.00 179,900.00 158,258.33 - 21,641.67
1158 MTCC Branch I
Maintenance & Other Operating Expenses 85,900.00 85,900.00 56,532.00 - 29,368.00
1158-1 MTCC Branch II
Maintenance & Other Operating Expenses 85,900.00 85,900.00 64,770.50 - 21,129.50
1158-2 MTCC Clerk of Court in Cities
Maintenance & Other Operating Expenses 82,600.00 82,600.00 33,000.00 - 49,600.00
Sub-Total 1,016,716.00 1,016,716.00 703,947.37 - 312,768.63
1190 Miscellaneous General Public Services
1999 Others
Personal Services 45,238,970.80 45,238,970.80 39,526,390.41 - 5,712,580.39
Maintenance & Other Operating Expenses 41,689,928.00 41,689,928.00 40,536,973.84 - 1,152,954.16
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 86,928,898.80 86,928,898.80 80,063,364.25 - 6,865,534.55
4
BALANCES OF
CODE FUNCTION/PROGRAM/PROJECT APPROPRIATIONS ALLOTMENTS OBLIGATIONS APPROPRIATIONS ALLOTMENTS
1999-2 Register of Deeds
Personal Services - - - - -
Maintenance & Other Operating Expenses 79,200.00 79,200.00 48,749.32 - 30,450.68
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 79,200.00 79,200.00 48,749.32 - 30,450.68
3000 Education, Culture, Sports and Manpower
Development
3390 Other Education, Sports and Manpower
Development Services
3391 Cultural Projects
Personal Services 292,025.00 292,025.00 292,023.38 - 1.62
Maintenance & Other Operating Expenses 370,000.00 370,000.00 218,202.15 - 151,797.85
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 662,025.00 662,025.00 510,225.53 - 151,799.47
3392 Sports Development/Physical Fitness
Personal Services 1,032,061.60 1,032,061.60 923,319.64 - 108,741.96
Maintenance & Other Operating Expenses 3,018,000.00 3,018,000.00 2,766,732.92 - 251,267.08
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 4,050,061.60 4,050,061.60 3,690,052.56 - 360,009.04
4000 Health Services
4410 Health Services
4411 General Administration
Personal Services 32,384,698.20 32,384,698.20 29,452,092.88 - 2,932,605.32
Maintenance & Other Operating Expenses 4,049,922.09 4,049,922.09 1,944,651.10 - 2,105,270.99
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 36,434,620.29 36,434,620.29 31,396,743.98 - 5,037,876.31
4420 Hospital
4421 General Administration
Personal Services 56,218,296.80 56,218,296.80 48,970,035.05 - 7,248,261.75
Maintenance & Other Operating Expenses 21,670,079.29 21,670,079.29 15,987,847.45 - 5,682,231.84
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 77,888,376.09 77,888,376.09 64,957,882.50 - 12,930,493.59
4990 Miscellaneous Health Services
4999 Others
Personal Services - - - - -
Maintenance & Other Operating Expenses 10,402,917.00 10,402,917.00 10,277,830.97 - 125,086.03
Capital Outlay 47,000,000.00 47,000,000.00 - - 47,000,000.00
Financial Expenses - - - - -
Sub-Total 57,402,917.00 57,402,917.00 10,277,830.97 - 47,125,086.03
6522 Housing and Community Development
6510 Housing Projects
6511 General Administration
Personal Services - - - - -
Maintenance & Other Operating Expenses 386,594.00 386,594.00 361,076.07 - 25,517.93
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 386,594.00 386,594.00 361,076.07 - 25,517.93
6540 Community Development
6641 General Administration
Personal Services 2,272,296.00 2,272,296.00 2,258,094.40 - 14,201.60
Maintenance & Other Operating Expenses 110,606.00 110,606.00 89,639.58 - 20,966.42
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 2,382,902.00 2,382,902.00 2,347,733.98 - 35,168.02
5
BALANCES OF
CODE FUNCTION/PROGRAM/PROJECT APPROPRIATIONS ALLOTMENTS OBLIGATIONS APPROPRIATIONS ALLOTMENTS
6542 Resettlement, Zonal Improvement Projects,
Urban & Rural Renewal, Etc.
Personal Services 1,075,575.00 1,075,575.00 958,315.00 - 117,260.00
Maintenance & Other Operating Expenses 282,500.00 282,500.00 237,958.34 - 44,541.66
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 1,358,075.00 1,358,075.00 1,196,273.34 - 161,801.66
7000 Social Welfare Services
7610 Social Welfare Services
7611 General Administration
Personal Services 14,722,775.60 14,722,775.60 13,084,879.93 - 1,637,895.67
Maintenance & Other Operating Expenses 5,862,941.14 5,862,941.14 5,461,172.42 - 401,768.72
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 20,585,716.74 20,585,716.74 18,546,052.35 - 2,039,664.39
7620 Family Planning Services
7621 General Administration
Personal Services 3,006,722.00 3,006,722.00 2,951,597.48 - 55,124.52
Maintenance & Other Operating Expenses 73,000.00 73,000.00 41,852.00 - 31,148.00
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 3,079,722.00 3,079,722.00 2,993,449.48 - 86,272.52
7990 Miscellaneous, Other Social Services
7999 Others
Personal Services - - - - -
Maintenance & Other Operating Expenses 566,780.86 566,780.86 528,884.82 - 37,896.04
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 566,780.86 566,780.86 528,884.82 - 37,896.04
8000 Economic Services
8710 Agricultural Services
8711 General Administration
Personal Services 5,961,692.00 5,961,692.00 5,197,836.28 - 763,855.72
Maintenance & Other Operating Expenses 2,987,000.00 2,987,000.00 2,707,132.30 - 279,867.70
Capital Outlay 178,300.00 178,300.00 56,277.65 - 122,022.35
Financial Expenses - - - - -
Sub-Total 9,126,992.00 9,126,992.00 7,961,246.23 - 1,165,745.77
8720 Veterinary Services
8721 General Administration
Personal Services 7,079,569.40 7,079,569.40 6,899,135.88 - 180,433.52
Maintenance & Other Operating Expenses 1,882,300.00 1,882,300.00 1,769,707.28 - 112,592.72
Capital Outlay 30,000.00 30,000.00 23,500.00 - 6,500.00
Financial Expenses - - - - -
Sub-Total 8,991,869.40 8,991,869.40 8,692,343.16 - 299,526.24
8730 Natural Resources Services
8731 General Administration
Personal Services 22,102,839.80 22,102,839.80 19,842,207.97 - 2,260,631.83
Maintenance & Other Operating Expenses 12,361,000.00 12,361,000.00 12,178,796.73 - 182,203.27
Capital Outlay 74,500.00 74,500.00 74,500.00 - -
Financial Expenses - - - - -
Sub-Total 34,538,339.80 34,538,339.80 32,095,504.70 - 2,442,835.10
8750 Engineering Services
8751 General Administration
Personal Services 4,854,688.20 4,854,688.20 4,559,749.33 - 294,938.87
Maintenance & Other Operating Expenses 446,251.55 446,251.55 417,509.84 - 28,741.71
Capital Outlay 350,000.00 350,000.00 50,000.00 - 300,000.00
Financial Expenses - - - - -
Sub-Total 5,650,939.75 5,650,939.75 5,027,259.17 - 623,680.58
6
BALANCES OF
CODE FUNCTION/PROGRAM/PROJECT APPROPRIATIONS ALLOTMENTS OBLIGATIONS APPROPRIATIONS ALLOTMENTS
8751-1 CEO-Planning, Designing & Programming Staff
Personal Services 4,872,999.00 4,872,999.00 4,377,543.52 - 495,455.48
Maintenance & Other Operating Expenses 159,616.00 159,616.00 149,178.58 - 10,437.42
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 5,032,615.00 5,032,615.00 4,526,722.10 - 505,892.90
8751-2 CEO-Quality Control Division
Personal Services 2,573,730.20 2,573,730.20 1,887,305.94 - 686,424.26
Maintenance & Other Operating Expenses 114,482.00 114,482.00 86,757.56 - 27,724.44
Capital Outlay 75,000.00 75,000.00 67,880.00 - 7,120.00
Financial Expenses - - - - -
Sub-Total 2,763,212.20 2,763,212.20 2,041,943.50 - 721,268.70
8751-3 CEO-Building & Industrial Safety Inspection Div.
Personal Services 7,665,355.00 7,665,355.00 7,207,076.04 - 458,278.96
Maintenance & Other Operating Expenses 19,294,964.98 19,294,964.98 18,959,832.35 - 335,132.63
Capital Outlay - - - -
Financial Expenses - - - -
Sub-Total 26,960,319.98 26,960,319.98 26,166,908.39 - 793,411.59
8752 CEO-Engineering Services Construction Division
Personal Services 2,829,147.20 2,829,147.20 2,635,382.16 - 193,765.04
Maintenance & Other Operating Expenses 180,100.00 180,100.00 133,127.77 - 46,972.23
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 3,009,247.20 3,009,247.20 2,768,509.93 - 240,737.27
8753 CEO-Engineering Services Maintenance Division
Personal Services 3,931,367.70 3,931,367.70 3,772,349.60 - 159,018.10
Maintenance & Other Operating Expenses 7,920,000.00 7,920,000.00 7,533,398.20 - 386,601.80
Capital Outlay 120,000.00 120,000.00 - - 120,000.00
Financial Expenses - - - - -
Sub-Total 11,971,367.70 11,971,367.70 11,305,747.80 - 665,619.90
8754 CEO-Engineering Services Operation of Motor Pool
Personal Services 14,092,844.00 14,092,844.00 12,972,314.54 - 1,120,529.46
Maintenance & Other Operating Expenses 6,511,020.00 6,511,020.00 6,238,373.44 - 272,646.56
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 20,603,864.00 20,603,864.00 19,210,687.98 - 1,393,176.02
8770 Operation of Water Works System
8771 General Administration
Personal Services 18,509,840.40 18,509,840.40 16,851,582.83 - 1,658,257.57
Maintenance & Other Operating Expenses 23,470,633.27 23,470,633.27 23,055,631.25 - 415,002.02
Capital Outlay 100,000.00 100,000.00 - - 100,000.00
Financial Expenses - - - - -
Sub-Total 42,080,473.67 42,080,473.67 39,907,214.08 - 2,173,259.59
8810 Operation of Markets
8811 General Administration
Personal Services 6,872,389.30 6,872,389.30 6,279,709.54 - 592,679.76
Maintenance & Other Operating Expenses 3,999,302.00 3,999,302.00 3,699,819.80 - 299,482.20
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 10,871,691.30 10,871,691.30 9,979,529.34 - 892,161.96
8811-1 CEEDMO-Central Market
Personal Services 6,342,985.60 6,342,985.60 5,946,896.77 - 396,088.83
Maintenance & Other Operating Expenses 3,998,928.00 3,998,928.00 3,681,146.19 - 317,781.81
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 10,341,913.60 10,341,913.60 9,628,042.96 - 713,870.64
7
BALANCES OF
CODE FUNCTION/PROGRAM/PROJECT APPROPRIATIONS ALLOTMENTS OBLIGATIONS APPROPRIATIONS ALLOTMENTS
8812 Operation of Slaughterhouse
Personal Services 831,104.00 831,104.00 829,717.52 - 1,386.48
Maintenance & Other Operating Expenses 1,563,101.00 1,563,101.00 1,469,837.23 - 93,263.77
Capital Outlay 95,000.00 95,000.00 95,000.00 - -
Financial Expenses - - - - -
Sub-Total 2,489,205.00 2,489,205.00 2,394,554.75 - 94,650.25
8820 Operation of Transportation System
8821 General Administration
Personal Services - - - - -
Maintenance & Other Operating Expenses 3,290,000.00 3,290,000.00 3,046,236.43 - 243,763.57
Capital Outlay 150,000.00 150,000.00 - - 150,000.00
Financial Expenses - - - - -
Sub-Total 3,440,000.00 3,440,000.00 3,046,236.43 - 393,763.57
8821-1 Integrated Bus &Jeepney Terminal (South Bound)
Personal Services - - - - -
Maintenance & Other Operating Expenses 3,597,000.00 3,597,000.00 3,547,926.73 - 49,073.27
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 3,597,000.00 3,597,000.00 3,547,926.73 - 49,073.27
8850 Economic Development Programs
8859 Other Economic Development Projects
Personal Services - - - - -
Maintenance & Other Operating Expenses 19,541,828.00 19,541,828.00 17,921,239.65 - 1,620,588.35
Capital Outlay 12,870,400.00 12,870,400.00 4,652,646.77 - 8,217,753.23
Financial Expenses - - - -
Sub-Total 32,412,228.00 32,412,228.00 22,573,886.42 - 9,838,341.58
8970 Livelihood Projects
8971 General Administration
Personal Services 2,491,526.40 2,491,526.40 2,233,089.92 - 258,436.48
Maintenance & Other Operating Expenses 308,000.00 308,000.00 280,918.57 - 27,081.43
Capital Outlay - - - -
Financial Expenses - - - -
Sub-Total 2,799,526.40 2,799,526.40 2,514,008.49 - 285,517.91
8990 Miscellaneous Economic Services
8999 Others
Personal Services - - - - -
Maintenance & Other Operating Expenses 79,157,442.00 79,157,442.00 79,157,354.95 - 87.05
Capital Outlay - - - -
Financial Expenses - - - -
Sub-Total 79,157,442.00 79,157,442.00 79,157,354.95 - 87.05
9000 Other Purpose
9910 Local Development Projects - Public Debt.
9911 Loan Amortization - Domestic
Personal Services - - - - -
Maintenance & Other Operating Expenses - - - -
Capital Outlay - - - - -
Financial Expenses 72,121,723.00 72,121,723.00 55,882,624.66 - 16,239,098.34
Sub-Total 72,121,723.00 72,121,723.00 56,937,533.56 - 15,184,189.44
9911-1 Loan Amortization DBP-Hinaplanon Pumping Station
Personal Services - - - - -
Maintenance & Other Operating Expenses - - - -
Capital Outlay - - - - -
Financial Expenses 8,255,698.00 8,255,698.00 2,001,282.05 - 6,254,415.95
Sub-Total 8,255,698.00 8,255,698.00 2,001,282.05 - 6,254,415.95
9911-2 Loan Amortization DBP-IBJT/Drainage Improvement
Personal Services - - - - -
Maintenance & Other Operating Expenses - - - -
Capital Outlay - - - - -
Financial Expenses 34,038,474.00 34,038,474.00 34,333,189.68 - (294,715.68)
Sub-Total 34,038,474.00 34,038,474.00 34,333,189.68 - (294,715.68)
8
BALANCES OF
CODE FUNCTION/PROGRAM/PROJECT APPROPRIATIONS ALLOTMENTS OBLIGATIONS APPROPRIATIONS ALLOTMENTS
9912 Loan Amortization - Foreign
Personal Services - - - - -
Maintenance & Other Operating Expenses - - - -
Capital Outlay - - - - -
Financial Expenses 3,516,500.00 3,516,500.00 2,700,689.44 - 815,810.56
Sub-Total 3,516,500.00 3,516,500.00 2,700,689.44 - 815,810.56
9913 Interest Payments - Domestic
Personal Services - - - - -
Maintenance & Other Operating Expenses - - - -
Capital Outlay - - - - -
Financial Expenses 21,239,741.00 21,239,741.00 12,915,336.03 - 8,324,404.97
Sub-Total 21,239,741.00 21,239,741.00 12,915,336.03 - 8,324,404.97
9913-1 Interest Payments DBP-Hinaplanon Pumping Station
Personal Services - - - - -
Maintenance & Other Operating Expenses - - - -
Capital Outlay - - - - -
Financial Expenses 23,229,911.00 23,229,911.00 13,353,718.78 - 9,876,192.22
Sub-Total 23,229,911.00 23,229,911.00 13,353,718.78 - 9,876,192.22
9913-2 Interest Payments DBP-IBJT/Drainage Improvement
Personal Services - - - - -
Maintenance & Other Operating Expenses - - - -
Capital Outlay - - - - -
Financial Expenses 7,113,250.00 7,113,250.00 4,525,444.44 - 2,587,805.56
Sub-Total 7,113,250.00 7,113,250.00 4,525,444.44 - 2,587,805.56
9914 Interest Payments - Foreign
Personal Services - - - - -
Maintenance & Other Operating Expenses - - - -
Capital Outlay - - - - -
Financial Expenses 4,809,400.00 4,809,400.00 1,796,399.79 - 3,013,000.21
Sub-Total 4,809,400.00 4,809,400.00 1,796,399.79 - 3,013,000.21
9930 Retirement and Other Benefits
9931 Lump-Sum Appropriations
Personal Services 36,848,310.00 36,848,310.00 28,874,716.11 - 7,973,593.89
Maintenance & Other Operating Expenses 29,522,100.00 29,522,100.00 26,207,100.00 - 3,315,000.00
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 66,370,410.00 66,370,410.00 55,081,816.11 - 11,288,593.89
9990 Miscellaneous Other Purposes
9993 Aids to National Government Agencies
Personal Services - - - - -
Maintenance & Other Operating Expenses 2,020,000.00 2,020,000.00 2,004,999.68 - 15,000.32
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 2,020,000.00 2,020,000.00 2,004,999.68 - 15,000.32
9994 Aids & Contributions to Government Agencies
Other than National, Local, Not Elsewhere
Classified
Personal Services - - - - -
Maintenance & Other Operating Expenses 24,943,980.00 24,943,980.00 23,034,338.19 - 1,909,641.81
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 24,943,980.00 24,943,980.00 23,034,338.19 - 1,909,641.81
9998 Budgetary Reserves
Personal Services - - - - -
Maintenance & Other Operating Expenses 53,658,693.00 53,658,693.00 7,462,183.55 - 46,196,509.45
Capital Outlay - - - - -
Financial Expenses - - - - -
Sub-Total 53,658,693.00 53,658,693.00 7,462,183.55 - 46,196,509.45
Grand-Total P1,253,317,553.00 P 1,253,317,553.00 P 1,026,392,101.82 P - P226,925,451.18
Republic of the Philippines
City Government of Iligan
Buhanginan Hills, Pala-o, Iligan City
STATEMENT OF APPROPRIATIONS, ALLOTMENTS, OBLIGATION AND BALANCES
GENERAL FUND
(Continuing Appropriations)
2011
BALANCES OF
CODE FUNCTION/PROGRAM/PROJECT APPROPRIATIONS ALLOTMENTS OBLIGATIONS APPROPRIATIONS ALLOTMENTS
CONTINUING APPROPRIATIONS 1000 General Public Services
1020 Legislative Services
1021 Legislation
Capital Outlay 137,694.00 137,694.00 101,880.00 - 35,814.00
1030 Administrative Services
1031 General Administration
Capital Outlay 46,890.00 46,890.00 23,180.00 - 23,710.00
1060 General Services
1061 General Administration
Capital Outlay 7,759.72 7,759.72 - - 7,759.72
1070 General Services
1071 General Administration
Capital Outlay 75,736.62 75,736.62 63,820.00 - 11,916.62
1080 General Services
1081 General Administration
Capital Outlay 227,155.74 227,155.74 - - 227,155.74
1090 Treasury Services
1091 General Administration
Capital Outlay 124,161.00 124,161.00 77,205.24 - 46,955.76
1100 Assessment of Real Property
1101 General Administration
Capital Outlay 134,150.00 134,150.00 - - 134,150.00
1102 Real Property Tax Administration
Capital Outlay 28,062.00 28,062.00 - - 28,062.00
1130 Legal Services
1131 General Administration
Capital Outlay 23,665.00 23,665.00 - - 23,665.00
1990 Miscellaneous General Public Services
1999 Others
Capital Outlay - - - - -
4000 Health Services
4420 Hospital
Capital Outlay 431,200.00 431,200.00 16,525.00 - 414,675.00
4990 Miscellaneous Health Services
4999 Others
Capital Outlay 34,004,087.18 34,004,087.18 - - 34,004,087.18
6522 Housing & Community Development
6510 Housing Projects
6511 General Administration
Capital Outlay 323,820.00 323,820.00 - - 323,820.00
7000 Social Welfare Services
7990 Miscellaneous, Other Social Services
7999 Others
Capital Outlay 413,822.97 413,822.97 - - 413,822.97
BALANCES OF
CODE FUNCTION/PROGRAM/PROJECT APPROPRIATIONS ALLOTMENTS OBLIGATIONS APPROPRIATIONS ALLOTMENTS
8000 Economic Services
8710 Agricultural Services
8711 General Administration
Capital Outlay 100,000.00 100,000.00 - - 100,000.00
8730 Natural Resources Services
8731 General Administration
Capital Outlay 144,425.73 144,425.73 12,835.00 - 131,590.73
8750 Engineering Services
8751-2 CEO-Quality Control Division
Capital Outlay 79,350.00 79,350.00 - - 79,350.00
8752 CEO-Engineering Services Construction
Division
Capital Outlay 67,500.00 67,500.00 62,500.00 - 5,000.00
8753 CEO-Engineering Services Maintenance
Division
Capital Outlay 3,055.00 3,055.00 - - 3,055.00
8770 Operation of Waterworks System
8771 General Administration
Capital Outlay 432,444,075.43 432,444,075.43 179,036,907.97 - 253,407,167.46
8810 Operation of Markets
8811 General Administration
Capital Outlay 20,000.00 20,000.00 - - 20,000.00
8811-1 CEEDMO-Central Market
Capital Outlay 4,350.00 4,350.00 - - 4,350.00
8812 Operation of Slaughterhouse
Capital Outlay 63,395.00 63,395.00 37,619.76 - 25,775.24
8850 Economic Development Programs
8859 Other Economic Development Projects
Maintenance & Other Operating Expenses 7,548,932.37 7,548,932.37 435,808.00 - 7,113,124.37
Capital Outlay 80,431,423.23 80,431,423.23 38,652,107.07 - 41,779,316.16
8990 Miscellaneous Economic Services
8999 Others
Maintenance & Other Operating Expenses 47,000,000.00 47,000,000.00 - - 47,000,000.00
9000 Other Purposes
9990 Miscellaneous Other Purposes
9998 Budgetary Reserves
Maintenance & Other Operating Expenses 49,420,471.39 49,420,471.39 457,453.08 -
48,963,018.31
Total P653,305,182.38 P653,305,182.38 P 218,977,841.12 P - P434,327,341.26
Republic of the Philippines
City Government of Iligan
Buhanginan Hills, Pala-o, Iligan City
STATEMENT OF APPROPRIATIONS, ALLOTMENTS, OBLIGATION AND BALANCES
SPECIAL EDUCATION FUND
2011
1
BALANCES OF
CODE FUNCTION/PROGRAM/PROJECT APPROPRIATIONS ALLOTMENTS OBLIGATIONS APPROPRIATIONS ALLOTMENTS
I - Current Year Appropriations
3000 Education, Cultures, Sports and Manpower
Development
3310 School Supervision
3311 General Administration
Personal Services 26,522,421.00 26,522,421.00 25,771,758.05 - 750,662.95
Maintenance & Other Operating Expenses 5,840,800.00 5,840,800.00 4,916,280.01 - 924,519.99
Capital Outlay 16,215,952.90 16,215,952.90 184,195.83 - 16,031,757.07
Sub-Total 48,579,173.90 48,579,173.90 30,872,233.89 - 17,706,940.01
3320 Public Education
3321 Elementary Schools
Personal Services 10,477,952.00 10,477,952.00 9,786,126.72 - 691,825.28
Maintenance & Other Operating Expenses 278,800.00 278,800.00 205,680.00 - 73,120.00
Capital Outlay - - - - -
Sub-Total 10,756,752.00 10,756,752.00 9,991,806.72 - 764,945.28
3322 Secondary Schools
Personal Services 13,249,410.00 13,249,410.00 12,272,682.41 - 976,727.59
Maintenance & Other Operating Expenses 145,600.00 145,600.00 44,400.00 - 101,200.00
Capital Outlay - - - - -
Sub-Total 13,395,010.00 13,395,010.00 12,317,082.41 -
1,077,927.59
3325 Adult Education
Personal Services 1,029,000.00 1,029,000.00 968,400.00 - 60,600.00
Maintenance & Other Operating Expenses 200,000.00 200,000.00 - - 200,000.00
Capital Outlay - - - - -
Sub-Total 1,229,000.00 1,229,000.00 968,400.00 - 260,600.00
3390 Other Education, Sports and Manpower
Development Services
3392 Sports Development/Physical Fitness
Personal Services - - - - -
Maintenance & Other Operating Expenses 3,386,877.20 3,386,877.20 3,011,918.00 - 374,959.20
Capital Outlay - - - -
Sub-Total 3,386,877.20 3,386,877.20 3,011,918.00 - 374,959.20
3390 Sundry Educational Services
Personal Services - - - - -
Maintenance & Other Operating Expenses 500,000.00 500,000.00 - - 500,000.00
Capital Outlay - - - -
Sub-Total 500,000.00 500,000.00 - - 500,000.00
Grand-Total 77,846,813.10 77,846,813.10 57,161,441.02 - 20,685,372.08
Republic of the Philippines
City Government of Iligan
Buhanginan Hills, Pala-o, Iligan City
STATEMENT OF APPROPRIATIONS, ALLOTMENTS, OBLIGATION AND BALANCES
SAGF-20% DEVELOPMENT FUND
2011
1
BALANCES OF
CODE FUNCTION/PROGRAM/PROJECT APPROPRIATIONS ALLOTMENTS OBLIGATIONS APPROPRIATIONS ALLOTMENTS
I - Current Year Appropriations
4000 Health Services
4910 Local Development Fund
4918 Purchase, Construction & Improvements
of Government Facilities - Health
Personal Services - - - - -
Maintenance & Other Operating Expenses - - - - -
Capital Outlay 3,000,000.00 3,000,000.00 841,430.03 - 2,158,569.97
Sub-Total 3,000,000.00 3,000,000.00 841,430.03 - 2,158,569.97
4919 Others
Personal Services - - - - -
Maintenance & Other Operating Expenses 300,000.00 300,000.00 - - 300,000.00
Capital Outlay - - - - -
Sub-Total 300,000.00 300,000.00 - - 300,000.00
8000 Economic Services
8910 Local Development Fund
8911 Agricultural Development Projects
Personal Services - - - - -
Maintenance & Other Operating Expenses 1,205,000.00 1,205,000.00 319,990.00 - 885,010.00
Capital Outlay 1,245,000.00 1,245,000.00 - - 1,245,000.00
Sub-Total 2,450,000.00 2,450,000.00 319,990.00 - 2,130,010.00
8912 Tourism Projects
Personal Services - - - - -
Maintenance & Other Operating Expenses - - - - -
Capital Outlay - - - - -
Sub-Total - - - - -
8917 Repair & Maintenance of Government
Facilities - Economic Services
Personal Services - - - - -
Maintenance & Other Operating Expenses 1,400,000.00 1,400,000.00 400,000.00 - 1,000,000.00
Capital Outlay 3,000,000.00 3,000,000.00 206,538.79 - 2,793,461.21
Sub-Total 4,400,000.00 4,400,000.00 606,538.79 - 3,793,461.21
8918 Purchase, Construction & Improvement of
Government of facilities - Economic Services
Personal Services - - - - -
Maintenance & Other Operating Expenses - - - - -
Capital Outlay 89,323,432.00 89,323,432.00 57,261,805.14 - 32,061,626.86
Sub-Total 89,323,432.00 89,323,432.00 57,261,805.14 - 32,061,626.86
8919 Calamity Fund
Personal Services - - - - -
Maintenance & Other Operating Expenses 3,987,057.65 3,987,057.65 1,933,417.39 - 2,053,640.26
Capital Outlay 25,000,000.00 25,000,000.00 20,378,966.24 - 4,621,033.76
Sub-Total 28,987,057.65 28,987,057.65 22,312,383.63 - 6,674,674.02
9000 Other Purposes
9910 Local Development Projects-Public Debt
9911 Loan Amortization - Domestic
Financial Services 44,161,323.00 44,161,323.00 17,658,406.95 - 26,502,916.05
Maintenance & Other Operating Expenses - - - - -
Capital Outlay - - - - -
Sub-Total 44,161,323.00 44,161,323.00 17,658,406.95 - 26,502,916.05
Grand-Total P 172,621,812.65 P172,621,812.65 P 99,000,554.54 P - P73,621,258.11
Republic of the Philippines
City Government of Iligan
Buhanginan Hills, Pala-o, Iligan City
STATEMENT OF APPROPRIATIONS, ALLOTMENTS, OBLIGATION AND BALANCES
SAGF-20% DEVELOPMENT FUND
2011
1
BALANCES OF
CODE FUNCTION/PROGRAM/PROJECT APPROPRIATIONS ALLOTMENTS OBLIGATIONS APPROPRIATIONS ALLOTMENTS
I - Current Year Appropriations
4000 Health Services
4910 Local Development Fund
4918 Purchase, Construction & Improvements
of Government Facilities - Health
Personal Services - - - - -
Maintenance & Other Operating Expenses - - - - -
Capital Outlay 3,000,000.00 3,000,000.00 841,430.03 - 2,158,569.97
Sub-Total 3,000,000.00 3,000,000.00 841,430.03 - 2,158,569.97
4919 Others
Personal Services - - - - -
Maintenance & Other Operating Expenses 300,000.00 300,000.00 - - 300,000.00
Capital Outlay - - - - -
Sub-Total 300,000.00 300,000.00 - - 300,000.00
8000 Economic Services
8910 Local Development Fund
8911 Agricultural Development Projects
Personal Services - - - - -
Maintenance & Other Operating Expenses 1,205,000.00 1,205,000.00 319,990.00 - 885,010.00
Capital Outlay 1,245,000.00 1,245,000.00 - - 1,245,000.00
Sub-Total 2,450,000.00 2,450,000.00 319,990.00 - 2,130,010.00
8912 Tourism Projects
Personal Services - - - - -
Maintenance & Other Operating Expenses - - - - -
Capital Outlay - - - - -
Sub-Total - - - - -
8917 Repair & Maintenance of Government
Facilities - Economic Services
Personal Services - - - - -
Maintenance & Other Operating Expenses 1,400,000.00 1,400,000.00 400,000.00 - 1,000,000.00
Capital Outlay 3,000,000.00 3,000,000.00 206,538.79 - 2,793,461.21
Sub-Total 4,400,000.00 4,400,000.00 606,538.79 - 3,793,461.21
8918 Purchase, Construction & Improvement of
Government of facilities - Economic Services
Personal Services - - - - -
Maintenance & Other Operating Expenses - - - - -
Capital Outlay 89,323,432.00 89,323,432.00 57,261,805.14 - 32,061,626.86
Sub-Total 89,323,432.00 89,323,432.00 57,261,805.14 - 32,061,626.86
8919 Calamity Fund
Personal Services - - - - -
Maintenance & Other Operating Expenses 3,987,057.65 3,987,057.65 1,933,417.39 - 2,053,640.26
Capital Outlay 25,000,000.00 25,000,000.00 20,378,966.24 - 4,621,033.76
Sub-Total 28,987,057.65 28,987,057.65 22,312,383.63 - 6,674,674.02
9000 Other Purposes
9910 Local Development Projects-Public Debt
9911 Loan Amortization - Domestic
Financial Services 44,161,323.00 44,161,323.00 17,658,406.95 - 26,502,916.05
Maintenance & Other Operating Expenses - - - - -
Capital Outlay - - - - -
Sub-Total 44,161,323.00 44,161,323.00 17,658,406.95 - 26,502,916.05
Grand-Total P 172,621,812.65 P172,621,812.65 P 99,000,554.54 P - P73,621,258.11
Annex B
Republic of the Philippines
City Government of Iligan
Buhanginan Hills, Pala-o, Iligan City
STATEMENT OF APPROPRIATIONS, ALLOTMENTS, OBLIGATION AND BALANCES
SAGF-20% DEVELOPMENT FUND
(Continuing Appropriations)
2011
BALANCES OF
CODE FUNCTION/PROGRAM/PROJECT APPROPRIATIONS ALLOTMENTS OBLIGATIONS APPROPRIATIONS ALLOTMENTS
Continuing Appropriations
4000 Health Services
4910 Local Development Fund
4918 Purchase, Construction & Improvements
of Government Facilities - Health
Maintenance & Other Operating Expenses 239,033.82 239,033.82 - - 239,033.82
Capital Outlay 2,797,560.40 2,797,560.40 1,028,273.94 - 1,769,286.46
Sub-Total 3,036,594.22 3,036,594.22 ,273.94 - 2,008,320.28
4919 Others
Maintenance & Other Operating Expenses 2,536,167.82 2,536,167.82 77,272.01 - 2,458,895.81
Capital Outlay 835,823.28 835,823.28 358,641.50 - 477,181.78
Sub-Total 3,371,991.10 3,371,991.10 435,913.51 - 2,936,077.59
6522 Housing and Community Development
6910 Local Development Fund
6917 Repair & Maintenance of Gov't. Facilities-
Housing & Community Development
Maintenance & Other Operating Expenses - - - - -
Capital Outlay 50,935.72 50,935.72 - - 50,935.72
Sub-Total 50,935.72 50,935.72 - - 50,935.72
8000 Economic Services
8850 Economic Development Programs
8859 Other Economic Development Projects
Maintenance & Other Operating Expenses 1,625,294.95 1,625,294.95 13,535.50 - 1,611,759.45
Capital Outlay 4,480,854.44 4,480,854.44 - - 4,480,854.44
Sub-Total 6,106,149.39 6,106,149.39 13,535.50 - 6,092,613.89
8910 Local Development Fund
8911 Agricultural Development Projects - - - - -
Maintenance & Other Operating Expenses 1,932,652.36 1,932,652.36 374,364.15 - 1,558,288.21
Capital Outlay 1,405,808.81 1,405,808.81 72,600.00 - 1,333,208.81
Sub-Total 3,338,461.17 3,338,461.17 446,964.15 - 2,891,497.02
8912 Tourism Projects
Maintenance & Other Operating Expenses 78,420.81 78,420.81 - - 78,420.81
Capital Outlay 502,825.50 502,825.50 - - 502,825.50
Sub-Total 581,246.31 581,246.31 - - 581,246.31
8917 Repair & Maintenance of Government
Facilities - Economic Services
Maintenance & Other Operating Expenses 1,272,238.53 1,272,238.53 404,663.38 - 867,575.15
Capital Outlay 1,671.00 1,671.00 - - 1,671.00
Sub-Total 1,273,909.53 1,273,909.53 404,663.38 - 869,246.15
8918 Purchase, Construction & Improvement of
Government of facilities - Economic Services
Maintenance & Other Operating Expenses 474,072.87 474,072.87 7,313.12 - 466,759.75
Capital Outlay 63,966,061.22 63,966,061.22 13,706,024.09 - 50,260,037.13
Sub-Total 64,440,134.09 64,440,134.09 13,713,337.21 - 50,726,796.88
8919 Calamity Fund
Maintenance & Other Operating Expenses 11,751,192.97 11,751,192.97 269,596.69 - 11,481,596.28
Capital Outlay 55,208,959.66 55,208,959.66 21,557,510.64 - 33,651,449.02
Sub-Total 66,960,152.63 66,960,152.63 1,827,107.33 - 45,133,045.30
9000 Other Purposes
9910 Local Development Projects - Public Debt
9911 Loan Amortization - Domestic
Maintenance & Other Operating Expenses - - - - -
Financial Expenses 563,251.36 563,251.36 - - 563,251.36
Sub-Total 563,251.36 563,251.36 - - 563,251.36
Grand-Total P 149,722,825.52 P 149,722,825.52 P37,869,795.02 P - P 111,853,030.50
RECONCILIATION OF 2011 BUDGET AND SAOB Annex C
Appropriations
GENERAL FUND SPECIAL ACCT FUND GF AND SAGF SAOB
VARIANCE
Annual Budget
Less:
Adjusted Annual
Budget
SB # 1 Augmentation
Errors
Adjusted SB
#1
SB # 2 LESS: Augmentation of Fund
Adjusted SB
#2
TOTAL GF
Budget Annual
Budget SB # 1
TOTAL Special
Account Fund
Reversion/Realignment (A) (B) (C) (A+B+C) (D) (E) (D+E) (GF + SAF)
Personal Services 391,753,124.00 391,753,124.00 100,000.00 - 100,000.00 - - 391,853,124.00 90,442,324.00 - 90,442,324.00 482,295,448.00 482,295,448.00 -
Maintenance & Other
Operating
Exp.(MOOE)
To SB #2
CPDO per
E.O.
400,435,897.00 400,435,897.00 53,019,300.00 (280,000.00) 52,739,300.00 11,266,174.00 (184,450.00) 11,081,724.00 464,536,921.00 66,404,345.00 1,233,442.00 67,637,787.00 532,174,708.00 531,679,708.00 495,000.00
Financial Expenses
72,864,366.00
To SB #1 out of
Savings
from GF Amortization
(23,393,000.00) 44,471,366.00 47,000,000.00 - 47,000,000.00 28,000,000.00 28,000,000.00 119,471,366.00
345,000.00 345,000.00 64,522,700.00 65,017,700.00 (495,000.00)
Capital Outlay 3,500,000.00 3,500,000.00 11,273,700.00 280,000.00 11,553,700.00 49,404,000.00 49,404,000.00 64,177,700.00 54,853,331.00 - 54,853,331.00 174,324,697.00 174,324,697.00
20% Development
Fund
To SB #1 out of
Savings
from 20% Dev’t
Fund
158,763,323.00 (43,161,323.00) 115,602,000.00 54,048,380.65
54,048,380.65 2,971,432.00 2,971,432.00 172,621,812.65 - - - 172,621,812.65 172,621,812.65 -
Total 1,027,316,710.00 (71,554,323.00) 955,762,387.00 165,441,380.65 165,441,380.65 91,641,606.00 (184,450.00) 91,457,156.00 1,212,660,923.65 211,700,000.00 1,578,442.00 213,278,442.00 1,425,939,365.65 1,425,939,365.65
Appropriations
SPECIAL EDUCATION FUND
Annual Budget
Less:
Adjusted Annual
Budget SB # 1 SB # 2 SB # 3 TOTAL SAOB VARIANCE
Reversion/Realignment (F) (G) (H) (I) (F+G+H+I)
Personal Services 51,278,783.00 51,278,783.00 51,278,783.00
51,278,783.00 -
Maintenance & Other
Operating
Exp.(MOOE)
8,465,200.00 8,465,200.00 500,000.00 1,386,877.20 10,352,077.20 10,352,077.20 -
Financial Expenses
To SB #2 out of
Savings from Current
Appropriation
12,000,000.00 (250,000.00) 11,750,000.00 4,215,952.90 250,000.00 16,215,952.90 16,215,952.90 -
Capital Outlay
-
20% Devt.’ Fund -
-
Total 71,743,983.00 (250,000.00) 71,493,983.00 4,715,952.90 250,000.00 1,386,877.20 77,846,813.10 77,846,813.10 -
Prepared by:
Verified by
EVERLY L. BACO
GULAM D. SUCOR
State Auditor I
State Auditor IV
Audit Team Member
Audit Team Leader
Annex D
UPDATED DISASTER REPORT
FLASHFLOOD, ILIGAN CITY, PHILIPPINES
As of March 15, 2012
Time: 05:00 p.m.
Type of Disaster : FLASHFLOOD
Date of Occurrence: 16-Dec-11
Time of Occurrence: 11:00 PM
Barangay Affected: 36 Barangays
Houses Houses No. of
Name of Barangay Name of Evac. Center No. of Families No. of Estimated Cost Totally Partially Dead Missing Injured Families Dependents
Affected Dependents of Damage Damaged Damaged Citywide Inside Evac. Inside Evac
UNIDENTIFIED Bodies 269
Hinaplanon Proper Ubaldo Laya Elem. Schl.
5,356 23,541 658,616,612 2,467 2,889
174 870
Manrique Diocesan Tent
90 450
Tent City Tambo
96 439
Siao Shelter Box 28 140
Mandulog Nandulog Brgy. Hall/ 562 2,177 31,422,850 176 386
67 335
Tubaran Elem. School 66 330
Pala-o Tent City Tambo 838 2,878 32,195,000 86 752
1 4
Siao Shelter Box 35 175
San Roque Tent City, San Roque
1,120 3,471 316,215,740 576 544
51 255
Tent City, Tambo
18 99
Siao Shelter Box 2 10
Sta. Filomena Sta. Filomena Elem. Schl.
865 2,882 73,679,298 551 314
176 880
Iligan City East High Schl.
181 905
Sta. Filomena Brgy. Hall 536 1,027 4,511 - -
Tent City, Tambo 3 16
Santiago Santiago Gym
2,459 6,700 198,004,041 763 1,696
107 535
Tent City Tambo
4 13
Siao Shelter Box 28 140
Tambacan Tambacan Elem. School 2,438 8,673 49,431,943 128 2,310 78 390
Tubod Tent City Tambo 1,942 9,280 41,423,640 145 1,797
1 5
Laville Gym 52 260
Ubaldo Laya Ubaldo Laya Gym 1,003 5,015
63 940
35 175
Siao Shelter Box 8 40
Upper Hinaplanon Luinab Elem. School
1,701 8,505 98,081,439 932 769
116 953
Luinab Gym
74 -
Madrasan
30 150
Tent City Tambo
4 20
Upper Hinaplanon Gym
69 345
Upper Hinaplanon Elem
173 865
Schl. Evac. Center 8 40
Name of Barangay Name of Evac. Center No. of Families No. of Estimated Cost Totally Partially Dead Missing Injured Families
Affected Dependents of Damage Damaged Damaged Citywide InsideEvac
Mahayahay Siao Shelter Box 2,079 10,358 92,940,883 174 1,905
Abuno NO EVAC 36 118 428,700 4 32
Acmac 11 41 - - 11
Bonbonon NO EVAC 448 1,364 7,192,981 83 365
Bagong Silang NO EVAC 1,749 5,676 162,672,351 10 1,739
Bunawan 1 4 100,000 1 -
Dalipuga 265 978 2,746,945 2 263
Del Carmen NO EVAC 806 3,255 125,813,469 - 806
Digkilaan NO EVAC 782 3,024 4,595,100 92 690
Dulag NO EVAC 138 543 2,550,580 - 138
Hingdang NO EVAC 7 35 1,642,000 5 2
Kabacsanan 3 17 65,000 - 3
Kalilangan NO EVAC 167 741 6,931,150 53 114
Kiwalan 13 43 2,237,500 2 11
Lanipao NO EVAC 223 868 2,826,405 52 171
Mainit NO EVAC 420 3,597 5,055,565 18 402
Panuroganan NO EVAC 186 553 16,084,050 33 153
Poblacion 362 993 120,212,700 1 361
Puga-an NO EVAC 203 776 5,816,050 24 179
Rogongon NO EVAC 891 3,825 10,153,833 212 679
San Miguel NO EVAC 500 1,562 500
Sto. Rosario NO EVAC 498 1,789 29,263,712 - 498
Tibanga NO EVAC 129 404 435,600 27 102
Tipanoy NO EVAC 524 1,803 4,674,300
514
Villaverde NO EVAC 420 1,416 4,894,000 - 20
Luinad NO EVAC 120 398 7,405,800 11 109
Less: Unidentified dead bodies
269
GRAND-TOTAL 29,265 117,303 2,118,809,237 6,701 22,564 805 758 4,511 1,775
Prepared by:
Noted by:
Approved by:
PEREGRINA L. MANTOS
GRACE JOY G. SAQUILABON
HON. LAWRENCE LL. CRUZ
Social Welfare Officer IV
City Government Department Head II
City Mayor
CSWD Officer
Annex E
FINANCIAL ASSISTANCE FOR VICTIMS OF TYPHOON SENDONG (ILIGAN CITY)
As of Thursday, January 5, 2012
Acknowledged
DONORS under Official Date Amount
Receipt No.
1 LGU-BALO-I /DBP CK. No. 003415244 dated 12/19/11 4092227 12/19/2011 P 100,000.00
2 DSWD-F.O. REGION X From the Pres. Of the Phils-P-NOY 4092228 12/20/2011 11,870,150.00
(LDP CHECK No. 0012368796 dated 12/19/11)
3 DSWD-F.O. REGION X From the Senator GUINGONA 4092229 12/20/2011 1,000,000.00
4 PADCOR/Senator GUINGONA (LBP CK. No. 0000368681 4092230 12/20/2011 500,000.00
5 St. Peter;s Life Plan (LBP CK No. 0256369) 4092231 12/20/2011 100,000.00
6 Eng'r. Rey Iway & Dr. Soccoro Tiu from Tangub City 4092233 12/20/2011 3,500.00
7 LGU Tudela, Mis. Occ. (LDP CK No. 611078 dated 12/19/11) 4092302 12/20/2011 25,000.00
8 Tudela Ass. Of Brgys. (LBP CK No. 611768 dated 12/19/11) 4092303 12/20/2011 16,500.00
9 Valencia City (LBP CK No. 000601886 dated 12/20/11) 4092234 12/20/2011 300,000.00
10 Misamis University-Ozamis City (DBP CK No. 003587808) 4092235 12/20/2011 30,000.00
11 Teanco, Veronidia-Cash 4092236 12/20/2011 500.00
12 Davao City 4092237 12/21/2011 1,000,000.00
13 Wato - Balindong, Lanao del Sur 4092238 12/21/2011 25,000.00
14 COOP-NATCO - Tangub City – Cash 4092239 12/21/2011 50,000.00
15 Employees of Petron Phils., Katipunan Zambo del Norte 4092306 12/21/2011 450.00
16 Federated Women's Association - Tubod, Lanao del Norte 4092307 12/21/2011 1,850.00
17 DEP-ED, Lanao del Norte – Cash 4092308 12/21/2011 53,505.35
18 Initao Comprehensive National High School – Cash 4092309 12/21/2011 5,000.00
19 Liga ng mga Barangay, Lugait Chapter c/o ABC Pres. R. Lim 4092310 12/21/2011 25,000.00
20 PAG COR - House 1330 Mla. - Sen Coco Pimentel 4092311 12/21/2011 500,000.00
21 Butuan City Government 4092240 12/21/2011 200,000.00
22 Butuan City Government 4092241 12/21/2011 65,866.87
23 LGU - Prov. Of Surigao del Norte 4092242 12/21/2011 100,000.00
24 Province of Camiguin LB Ck No. 504180 dated 12/19/11 4092243 12/21/2011 100,000.00
25 Municipality of Mambajao LB Ck No. 520001 dated 12/21/11 4092244 12/21/2011 20,000.00
26 Prov. Of Misamis Occidental LB Ck No. 943167 dtd. 12/21/11 4092245 12/22/2011 500,000.00
27 Prov'l. Gov't. of Pangasinan LB CK No. 432849 dtd. 12/21/11 4092246 12/22/2011 1,000,000.00
28 Francis Tolentino - BPI CK No. 795199 dtd. 12/22/11 4092247 12/22/2011 100,000.00
29 43rd Infantry, 4th Infantry Div. PA Brgy Dao, Eastern Samar 4092249 12/22/2011 44,000.00
30 Metro Mla. Devt. Authority, Makati City VB CK No. 955299 4092250 12/22/2011 341,150.00
31 Progressive ||Mason Club, Zambo Chapter CB CK No. 202580 4178951 12/22/2011 100,000.00
32 Benny Yu- Zamboanga City PBCOM CH No. 2000467328 4178952 12/21/2011 50,000.00
33 City Gov't. of Zamboanga LB CK No. 1641430 4178953 12/21/2011 1,000,000.00
34 Zamboanga City GMA Fishing Corp. UN CK No. 207451 4178954 12/22/2011 50,000.00
35 Vicente Lao/MASADA UCPB CK No. 7034745 4178955 12/22/2011 100,000.00
36 City of Naga DBP CK No. 32877299 4178957 12/22/2011 150,000.00
37 Prov'l. Gov't. of Bukidnon DBO CK No. 32346589 4178958 12/22/2011 500,000.00
38 Cong. Max Rodriquez 4196951 12/22/2011 cancelled
39 Paras Machineries 9196952 12/22/2011 cancelled
40 Marlene T. Galindo 4092313 12/22/2011 1,000.00
Acknowledged
DONORS under Official Date Amount
Receipt No.
41 Adelaida Abragan 4092314 12/23/2011 5,000.00
42 IBJT - Southbound Terminal Personnel 4092315 12/23/2011 1,350.00
43 Nelita Mapa - Brgy. Maputi, Naawan, Mis. Or. 4092316 12/23/2011 200.00
44 Mr. Jamel Galman & Family, Suarez, Iligan City 4092317 12/23/2011 5,000.00
45 Cosico Family, Jaime Domingo - Samahang Bisliganon 4178959 12/23/2011 23,340.00
46 MOELCI - II DBP CK No. 33308624 4178960 12/23/2011 50,000.00
47 IBJT - Southbound Terminal 4092318 12/23/2011 880.00
48 Karen Gay S. Pangan, Poblacion, Iligan City 4092319 12/23/2011 3,000.00
49 PNP-Bartolome 4196953 12/23/2011 cancelled
50 Prov'l. Gov't. of Albay LH CK No. 0001553881 dtd. 12/20/11 4092320 12/23/2011 500,000.00
51 Office of Senator Guingona BDO CK No. 0187299 dtd. 12/20/11 4092321 12/23/2011 1,000,000.00
52 Senator Ralp Recto 4178962 12/23/2011 100,000.00
53 LGU - Sinacaban, Mis. Occidental LB CK No. 673447 4092322 12/24/2011 15,000.00
54 Ass. Of Brgy. Council of Sinacaban, Mis Occidental 4092323 12/24/2011 8,500.00
55 Sinacaban Water District 4092324 12/24/2011 2,000.00
56 Brgy. Poblacion, Sinacaban, Mis. Occidental 4092325 12/24/2011 1,425.00
57 City Gov't. of Panabo LB CK No. 933788 dtd. 12/22/11 4178963 12/24/2011 100,000.00
58 Pocus Clobal Inc. BPI CK No. 909069 4178964 12/25/2011 100,000.00
59 Juan Miguel R. Llamas / Ma. Cleofe Llamas 4178965 12/25/2011 5,000.00
60 PD Policarpio Const., Jejors Const. ALLADO Const. 4178966 12/25/2011 150,000.00
61 Pro'l. Gov't. of Bulacan LB CK No. 642895 4092326 12/26/2011 200,000.00
62 H.T. Feliciano & Sons, Inc. 4178967 12/26/2011 5,000.00
63 Interpce Corporation MB CK No. 482071694 4178968 12/26/2011 1,000,000.00
64 PCL - NB Mla. 4178969 12/26/2011 10,000.00
65 City Employees of Koronadal DBP CK No. 34991028 4178970 12/26/2011 4,000.00
66 Koronadal City LB CK No. 1039449 4178971 12/26/2011 100,000.00
67 People of Koronadal City 4178972 12/26/2011 25,000.00
68 NDF P Mindanao 4178973 12/26/2011 500,000.00
69 LGU - Tungawan - ZSP LB CK No. 626824 4178974 12/27/2011 150,000.00
70 Ilo-ilo City Government DBP CK No. 37606352 4178975 12/27/2011 100,000.00
71 Silay City Government LB CK No. 2608074 4178976 12/27/2011 100,000.00
72 Municipality of Clarin DBO CK No. 34847271 4178977 12/27/2011 100,000.00
73 Municipality of Dalaguete LB CK No. 2482275 4178978 12/27/2011 50,000.00
74 DSWD FO - Reg. 10 LB CK No. 371532 - P-NOY thru DSWD 4178980 12/27/2011 242,130,000.00
75 TOYO Const. Co. Ltd. Phil. 4178981 12/27/2011 10,000.00
76 LGU - Jimenez, Mis Occ. LB CJ No. 690523 4178982 12/27/2011 50,000.00
77 Province of Cebu DBO CK No. 38166149 4178983 12/27/2011 5,000,000.00
78 Carcar City LBP CK No. 197641 4178984 12/27/2011 300,000.00
79 Badian Municipality LBP CK No. 2396370 4178985 12/27/2011 100,000.00
80 Borbon Municipality LBP CK No. 2341881 4178986 12/27/2011 40,000.00
81 Consolacion Municipality LBP CK No. 587090 4178987 12/27/2011 100,000.00
82 Cordova Municipality LBP CK No. 424809 4178988 12/27/2011 50,000.00
83 Municipality of Madridejos LBP CK No. 465645 4178989 12/20/2011 20,000.00
84 Municipality of Medellin LB CK No. 493787 4178990 12/22/2011 50,000.00
85 Moalboal Municipality LBP CK No. 222386 4178991 12/26/2011 50,000.00
Acknowledged
DONORS under Official Date Amount
Receipt No.
86 Dumanjug Municipality LBP CK No. 1998063 4178992 12/27/2011 100,000.00
87 Municipality of Ronda LBP CK No. 180633 4178993 12/27/2011 20,000.00
88 Municipality of Samboan DBP CK No. 38133868 4178994 12/27/2011 20,000.00
89 Municipalty of Tabuelan DBP CK No. 469854 4178995 12/27/2011 50,000.00
90 Municipality of Sogod LBP CK No. 2364463 4178996 12/27/2011 100,000.00
91 Municipality of Boljoon 4178997 12/27/2011 100,000.00
92 Provincial Health Office of Cebue City 4178998 12/27/2011 10,000.00
93 Liga ng mga Barangay, Magsaysay, Lanao del Norte 4178999 12/27/2011 50,000.00
94 LGU-Alicia, Zamboanga, Sibugay 4179000 12/27/2011 50,000.00
95 Gov't. Employees of Alicia, Zamboanga, Sibugay 4092327 12/27/2011 20,000.00
96 PNP-Zamboanga frl Sur Command 4092328 12/27/2011 110,000.00
97 City Gov't. of Tacurong DBO CK No. 4092329 12/27/2011 150,000.00
98 Municipality of Sapang Dalaga LBP CK No. 926276 4196901 12/28/2011 25,000.00
99 Oroquieta City LBP CK No. 0000955028 4196902 12/28/2011 40,000.00
100 Metrobank Foundation Inc. MBTC CK No. 0665055913 4196903 12/28/2011 500,000.00
101 Toyota Motor Phil. Foundation Inc. MBTC CK No. 0665055911 4196904 12/28/2011 500,000.00
102 LGU Bayugan City LBP CK No. 0000196514 4196905 12/28/2011 500,000.00
103 Rosales, Grecilda Basmayor - Cash 4196906 12/28/2011 4,000.00
104 City of Cabadbaran LBP CK No. 0000353554 4196907 12/28/2011 500,000.00
105 Barangay 1, Cabadbaran - Cash 4196908 12/28/2011 5,000.00
106 Municipality of Sindangan 4196910 12/28/2011 7,900.00
107 Prov'l. Gov't. of Zamboanga, Sibugay 4196911 12/28/2011 57,500.00
108 El-El & Lady Salangsang, Suarez, Iligan City 4196912 12/29/2011 5,000.00
109 City Government of Mandaue 4196913 12/29/2011 750,000.00
110 LGU-Rizal, Zamboanga del Sur 4196914 12/29/2011 25,000.00
111 Municipality of Magsaysay, Lanao del Norte LB CK No. 711372 4196915 12/29/2011 100,000.00
112 Office of the Federated BHW, Municipality of Magsaysay 4196916 12/29/2011 6,000.00
113 Surigao City Bankers Ass., Surigao City LB-MC 9121 4196917 12/29/2011 20,000.00
114 Estrella Baguio Henry, Western Australia 4196918 12/29/2011 4,000.00
115 Municipality of Pres. Manuel Roxas, Zambo. Del Norte 4196920 12/29/2011 100,000.00
116 Island Garden City of Samal LB CK No. 698501 4196921 12/29/2011 500,000.00
117 Mr. Sergio Gao c/o PNB Greenhills Br. Manila 4196922 12/29/2011 50,000.00
118 Municipality of Southern Leyte DBP CK NO. 22224513 4196923 12/30/2011 500,000.00
119 Master & Crew of Mt. Bunga Bakawali 4196924 12/30/2011 6,968.00
120 Prov'l. |Gov't. of Cagayan Valley LBP CK No. 2542898 4196925 12/30/2011 200,000.00
121 Employees of JK Mercado & Sons Agri. Inc. Davao del Norte 4196926 12/31/2011 1,970.00
122 ABS-CBN (PBB) BDO CK No. 3836 dtd. 12/29/11 4196927 12/31/2011 221,000.00
123 Rodrigo C. Kong-Mis. Occ. PSB CK No. 0038622 4196928 12/31/2011 1,000.00
124 Metro Manila Film Festival LBP CK No. 222519 4092330 12/31/2011 500,000.00
125 Municipality of Liloan, Cebu 4196929 1/3/2012 100,000.00
126 Province of Rizal LBP CK No. 4196930 4196930 1/3/2012 100,000.00
127 Municipality of Asturias, Prov. Of Cebu 4196931 1/4/2012 100,000.00
128 Engr. Ramon F. Allado 4092332 1/4/2012 10,000.00
129 Digos City Vet. Bank CK No. 240397 4092333 1/4/2012 100,000.00
130 Municipality of Looc LB CK No. 70158 4092334 1/4/2012 25,000.00
Acknowledged
DONORS under Official Date Amount
Receipt No.
131 LGU-Lapu-lapu City LBP CK No. 420144 4196932 1/4/2012 500,000.00
132 Municipality of Lopez Jaena LBP Ck No. 956451 4196933 1/5/2012 50,000.00
133 Bohol 4196954 12/28/2011 300.00
134 Manila (YMCA) 4196955 12/28/2011 1,000,000.00
135 Camp Aguinaldo 4196956 12/28/2011 50,000.00
136 Kidapawan 4196957 12/28/2011 100,000.00
137 San Jose 4196958 12/28/2011 30,000.00
138 San Carlos, Negros 4196959 12/28/2011 50,000.00
139 City Government of Nagilian, Baguio 4196960 12/28/2011 75,000.00
140 Santa Rosa 4196961 12/28/2011 100,000.00
141 City Government of Baybay, Leyte 4196962 12/28/2011 50,000.00
142 Ordanita 4196963 12/28/2011 150,000.00
143 Navotas 4196964 12/28/2011 150,000.00
144 Marikina 4196965 12/28/2011 4,000.00
145 Makati 4196966 12/28/2011 500,000.00
146 Commonwealth-deposited unknown 4196967 12/28/2011 100,000.00
147 Davao 4196968 12/28/2011 20,000.00
148 Commonwealth-deposited unknown 4196969 12/28/2011 50,000.00
149 Naga 4196970 12/28/2011 10,000.00
150 Mati 4196971 12/28/2011 100,000.00
151 Ilo-ilo 4196972 12/28/2011 1,000,000.00
152 Dasmariñas - DBP Br. - Tagaytay City Mayor Bam 4196973 12/28/2011 100,000.00
153 Tagbilaran 4196974 12/28/2011 1,000,000.00
154 Nueva Ecija 4196975 12/28/2011 25,000.00
155 Tarlac 4196976 12/28/2011 50,000.00
156 Makati 4196977 12/28/2011 70,795.00
157 Laoag 4196978 12/28/2011 50,000.00
158 Makati 4196979 12/28/2011 99,300.00
159 Mandaue 4196980 12/28/2011 20,000.00
160 Commonwealth-deposited unknown 4196981 12/28/2011 5,000.00
161 Ili-ilo 4196982 12/28/2011 50,000.00
162 PDAF 4196983 12/26/2011 1,500,000.00
163 PDAF-2011 4196984 12/26/2011 2,500,000.00
164 PDAF-CALAMITY FUND 4196985 12/26/2011 14,293,653.00
165 LGSF-P-NOY 4196986 12/26/2011 60,000,000.00
166 National Grid Corporation of the Philippines 4196936 1/5/2012 1,000,000.00
Total P 363,541,553.22
Annex F
Inventory/Appraisal of Unserviceable Property for Disposal
Plate/Property Acquisition Agency In-House/ COA Appraised
Item Qty Description Number Engine Number Chassis Number Date Amount TPA Appraised Value Value
1 1 Truck Van Hino TP9C1 - 601 W04D - D27698 FB2WGS - 10687 01/31/98 892,000.00 19,500.00 89,532.00
2 1 Truck Van Hino TP9C1 - 602 W04D - D27700 FB2WGS - 10688 01/31/98 892,000.00 19,500.00 89,532.00
3 1 Suzuki Multicab, 550cc TP SEZ 878 F6A-5002554 DA711-131882 07/31/96 184,000.00 7,000.00 3,000.00
4 1 Pick-up Mazda Cab B2200 SDK 328 484691 UF-Y023-MF006913 11/17/94 555,000.00 18,500.00 18,000.00
5 1 Aero DDIV Crew Cab P/U SDK 265 L-D718531 CMC4-12039-C 09/27/93 290,000.00 9,500.00 15,000.00
6 1 Toyota Hilux 4x2 Pick-up SDY 433 2L-3485687 128276 11/16/93 723,900.00 23,500.00 30,016.00
7 1 Yamaha DT 125cc 9C - 0741 010079 010079 09/24/96 71,700.00 2,500.00 750.00
8 1 Honda Model TM-S110 SC 8333 TM-8027395 PH-183 S110E-8031233 10/02/79 6,447.00 800.00 795.00
9 1 Yamaha DT 125cc SC 8045 4AR-007070 4AR-007070 05/21/93 71,500.00 2,500.00 1,020.00
10 1 Honda TMX 155cc SC 8027 KCOIE-021224PR TMX-947-42824 08/08/94 61,500.00 2,100.00 900.00
11 1 Yamaha 50cc SD 2574 50 - 4017560 Y50 - 4017560 06/15/95 35,500.00 1,500.00 570.00
12 1 Honda TMS 125cc 7LLC 9683 KCSO 2009047509 KCSO 2009047509 04/20/01 70,000.00 2,000.00 750.00
13 1 Honda 125cc 0450 CG - 125E - 002540PH TM125 929 - 10940 11/16/92 47,495.00 2,000.00 750.00
14 1 Honda XL 125SE - 5539518 XL125-6D-765-89598 07/07/94 74,000.00 2,000.00 900.00
Annex G
INVENTORY REPORT OF ILIGAN CITY GOVERNMENT MOTOR VEHICLES
HEAVY MOTOR MOTOR
OFFICE EQUIPMENTS VEHICLES CYCLES
1 City Engineer's Office 51 23 42
2 City Mayor's Office 48 51
3 City Agriculturist Office 2 8
4 City Human Resource & Mgt. Office 1 4
5 City Accountant Office 3 5
6 City General Sevices office 6 22
7 City Planning & Development Office 4 6
8 City Civil Registrar's Office 1 -
9 City Assisssor's Office 2 11
10 City Health Office 4 4
11 City Development & Livelihood Office 2 6
12 IBJT-North Bound Terminal 1 -
13 City Auditor's Office 1 1
14 Gregorio T. Lluch Memorial & Hospital 2 2
15 Regional Trial Court 1 -
16 Philippines National Police 15 17
17 Department of Education 6 8
18 City Treasurer's Office 5 10
19
Economic Enterprise Dev't. & Mgt.
Office 7 9
20 City Administrator Office 6 1
21 City Waterwork's Office 9 12
22 City Veteninarian Office 3 8
23 City Budget Office 1 2
24 City Legal Office 1 2
25 City Social Services & Dev't. Office 4 -
26 Sangguniang Panlungsod Office 10 15
Total 51 168 246
Summary:
Heavy Equipments 51
Motor Vehicles 168
Motorcycles 246
Total 465
SCHEDULE ON CASH DISBURSING OFFICER Annex H
INCREASE GENERAL FUND TRUST FUND SPECIAL EDUCATION FUND
Name 2010 2011 2010 2011 2010 2011 Variance
1.) Bongo, Edgardo 0.03 (634.79)
(634.82)
2.) Clavano,Raymundo E. 108,075.85 405,053.25
296,977.40
3.) Cruz, Lawrence LL.
1,900,000.00
1,900,000.00
4.) Daguisonan, Betty Cosingan 0.99 10,000.99
10,000.00
5.) Generalao, Tessie Quitos (3,401.32) 3,793.42
7,194.74
6.) Mata, Lorna Mercedita - 30,036.50
30,036.50
7.) Maybituin, Louela S. 3,163.76 5,003,163.76
5,000,000.00
8.) Orbe, Alma Mejila 16.94 20.10
3.16
9.) Tarona, Linda Ababa 25,699.51 57,146.68
31,447.17
10.) Tarona, Linda Ababa (Payroll) (0.12) (0.10)
0.02
11.) Daguisonan, Betty Cosingan
26,373.75
26,373.75
12.) Generalao, Tessie Quilog
164,062.64
164,062.64
13.) Tarona, Linda Ababa
(1,517,893.00) (145,130.80)
1,372,762.20
14.) Caparida, Leilanie
(168.00) 840,423.00 840,591.00
TOTAL 133,555.64 7,408,579.81 (1,517,893.00) 45,305.59 (168.00) 840,423.00 9,678,813.76
DECREASE
Name 2010 2011 Variance
1.) Confesor, Lano Cujao 152,084.85 15,086.85
(136,998.00)
2.) Fernan, Luisita Lumain 37,773.81 6,124.81
(31,649.00)
3.) Galorio, Norma Requilme 500.00
(500.00)
4.) Isidro, Grace Lao 219,840.90 18,174.35
(201,666.55)
5.) Junsan, Virginia Pialan 47,721.80 43,721.80
(4,000.00)
6.) Lacuna, Roberto Luisma 39,264.20 -
(39,264.20)
7.) Lantay, Nicollette Dela Cruz 12,504.50 9,374.50
(3,130.00)
8.) Licayan, Perla Garguena 3,000.00 -
(3,000.00)
9.) Malanog, Luzbella Solidum 48,625.17 42,071.07
(6,554.10)
10.) Metillo, Beatrice Navidad 37,934.50 7,113.62
(30,820.88)
11.) Molo, Octavius Juarez 73,420.00 67,420.00
(6,000.00)
12.) Ochavillo, Henrietta Cainglet 42,625.40 32,625.40
(10,000.00)
13.) Pancito, Agnes 150,000.00 -
(150,000.00)
14.) Ramos, Cristino Francis 229.00 -
(229.00)
15.) Ramos, Merlyn Nadorra (9,199.03) (11,185.36)
(1,986.33)
16.) Semaña, Jaime P. 231,496.75 216,119.75
(15,377.00)
17.) Valdez, Galorio Padayhag 1,500.00 -
(1,500.00)
18.) Coronado, Alice Abarca
12,764.75 2,494.75
(10,270.00)
TOTAL 1,089,321.85 446,646.79 12,764.75 2,494.75 - - (652,945.06)
Prepared by:
Reviewed by:
EVERLY L. BACO
GULAM D. SUCOR
State Auditor I
State Auditor IV
Audit Team Member
Audit Team Leader
ANNEX I
SCHEDULE ON DISBURSING OFFICERS RETIRED, RESIGNED, DIED OR
TRANSFERRED TO OTHER GOVERNMENT AGENCIES
CY 2011
Name General Fund Trust Fund SEF Total
Alvarez, Marilou 5,000.00
5,000.00
Balat, Ernesto M. 512,519.60
512,519.60
Balucan, Lilia Cajeta 73,763.00
73,763.00
Benedictos, Jr. Rafael Alvarez 148,889.60
148,889.60
Caponong, III, Donato Chan 89,246.75
89,246.75
Cayongcat, Subaer 49,178.35
49,178.35
David, Thomas 33,402.50
33,402.50
Diamante, Jessie 45,334.75
45,334.75
Empleo, Camilo Gloria 384,371.39
384,371.39
Espinido, Visitacion 97,515.00
97,515.00
Jabonillo, Renadel 842.50
842.50
Lacsi, Eugenio 14,499.79
14,499.79
Landong, Benjamin 92,000.00
92,000.00
Lardizabal, May Mitzi 95,180.00
95,180.00
Mendoza, Carolina 15,022.25
15,022.25
Nabua, Romeo 520,404.72
520,404.72
Rosales, Agustina 9,915.56
9,915.56
Sabaduquia, Farida Grace 71,240.00
71,240.00
Sagrado, Esperidon 249,000.00
249,000.00
Tabimina, Max 3,255.00
3,255.00
Tapa, Datukan 7,151.79
7,151.79
Te, Marilyn 6,000.00
6,000.00
Villanea, Guadalupe 8,000.00
8,000.00
Ybañez, Virgilio E 25,170.75
25,170.75
Ycaro, Tessie 52,000.00
52,000.00
Lluch, Nicolo B
255,000.00
255,000.00
Sabaduquia, Faridah Badelles
535,829.70
535,829.70
Vilacorta, Mercedes
270,000.00
270,000.00
Villanueva, Evelyn Villoga
11,982.70
11,982.70
Zuñiga, Cristituto
150,000.00
150,000.00
Cantero, Andre
80,000.00 80,000.00
Macaling, Margarita
1,210.75 1,210.75
Magahin, Aida
65,723.42 65,723.42
Tejero, Helen
2,975.75 2,975.75
TOTAL 2,608,903.30 1,222,812.40 149,909.92 3,981,625.62
Prepared by:
Reviewed by:
EVERLY L. BACO
GULAM D. SUCOR
State Auditor I
State Auditor IV
Audit Team Member
Audit Team Leader
Annex J
SP AUGMENTATION OF FUND ON GENERAL SERVICES
23 Feb. 2, 2011
1021-751 12,500.00 1021-795 12,500.00
32 Feb. 4, 2011 Allocated for Kag. R. Marzo 1021-751 12,000.00 1021-795 12,000.00
46 Mar. 4, 2011 Allocated for Kag. F. Siao 1021-751 15,000.00 1021-795 15,000.00
54 Mar. 17, 2011 Allocated for Kag. R. Openiano 1021-751 16,500.00 1021-795 16,500.00
83 Apr. 8 , 2011 Allocated for Kag. A. Anghay 1021-751 25,000.00 1021-795 25,000.00
100 Apr. 27, 2011 Allocated for Kag. P. Abragan 1021-751 35,000.00 1021-795 35,000.00
103 Apr. 27, 2011 Allocated for Kag. R. Marzo 1021-751 35,861.46 1021-795 35,861.46
104 Apr. 27, 2011 Allocated for Kag. M. Sweet 1021-751 28,000.00 1021-795 28,000.00
106 May 2,2011 Allocated for Kag. F. Siao 1021-751 30,198.89 1021-795 30,198.89
115 May 5,2011 Allocated for Kag. S. Larrazabal 1021-751 20,000.00 1021-795 20,000.00
241 Oct. 27, 2011 Allocated for Kag. R. Marzo 1021-751 101,940.64 1021-795 101,940.64
262 Nov.23, 2011 Allocated for Kag. P. Abragan 1021-751 50,000.00 1021-795 50,000.00
263 Nov. 29, 2011 Allocated for Kag. P. Abragan 1021-751 200,000.00 1021-795 200,000.00
275 Dec. 5, 2011 Allocated for Kag. R. Openiano 1021-751 35,000.00 1021-795 35,000.00
276 Dec. 5, 2011 Allocated for Kag. R. Openiano 1021-751 35,000.00 1021-795 35,000.00
Sub-total
652,000.99
652,000.99
169 Aug. 4, 2011 Allocated for Kag. RJ Magaro 1021-772 92,000.00 1021-795 92,000.00
Sub-total
92,000.00
92,000.00
29 Feb. 4, 2011 Allocated for Kag. R. Openiano 1021-793 45,000.00 1021-795 45,000.00
37 Feb.17, 2011 Allocated for Kag. B. Pacana 1021-793 45,000.00 1021-795 45,000.00
46 Mar. 4, 2011 Allocated for Kag. F. Siao 1021-793 22,500.00 1021-795 22,500.00
84 Apr. 8 , 2011 Allocated for Kag. M. Young 1021-793 90,000.00 1021-795 90,000.00
86 Apr. 11,2011 Allocated for Kag.M. Sweet 1021-793 45,000.00 1021-795 45,000.00
100 Apr. 27, 2011 Allocated for Kag. P. Abragan 1021-793 36,000.00 1021-795 36,000.00
104 Apr. 27, 2011 Allocated for Kag. M. Sweet 1021-793 36,000.00 1021-795 36,000.00
108 May 2,2011 Allocated for Kag. A. Anghay 1021-793 36,000.00 1021-795 36,000.00
146 Jul. 8, 2011 Allocated for Kag. M. Sweet 1021-793 40,500.00 1021-795 40,500.00
188 Aug. 23, 2011 Allocated for Kag. R. Marzo 1021-793 85,000.00 1021-795 85,000.00
207 Oct. 5, 2011 Allocated for Kag. M. Sweet 1021-793 45,000.00 1021-795 45,000.00
241 Oct. 27, 2011 Allocated for Kag. R. Marzo 1021-793 40,000.00 1021-795 40,000.00
247 Nov. 9, 2011 Allocated for Kag. F. Siao 1021-793 45,000.00 1021-795 45,000.00
249 Nov.11, 2011 Allocated for Kag. F. Siao 1021-793 50,000.00 1021-795 50,000.00
Sub-total
661,000.00
661,000.00
44 Mar. 4, 2011 Allocated for Kag. B. Areola 1021-796 21,600.00 1021-795 21,600.00
Sub-total
21,600.00
21,600.00
183 Aug. 17, 2011 Allocated for Kag. B. Areola 1021-878-29 62,500.00 1021-795 62,500.00
Sub-total
62,500.00
62,500.00
6 Jan. 24, 2011
1021-969 500,000.00 1021-795 500,000.00
18 Feb. 1, 2011
1021-969 300,000.00 1021-795 300,000.00
70 April 5, 2011 Allocated for Kag. A. Anghay 1021-969 300,000.00 1021-795 300,000.00
88 Apr. 13, 2011 Allocated for Kag.M. Sweet 1021-969 300,000.00 1021-795 300,000.00
142 Jul. 5, 2011 Allocated for Kag. M. Sweet 1021-969 500,000.00 1021-795 500,000.00
181 Aug. 17, 2011
Allocated for Kag. S.
Larrazabal 1021-969 200,000.00 1021-795 200,000.00
185 Aug. 19,2011 Allocated for Kag. B. Areola 1021-969 150,000.00 1021-795 150,000.00
202 Oct. 4,2011 Allocated for Kag. M. Young 1021-969 300,000.00 1021-795 300,000.00
283 Dec.29, 2011 Allocated for Kag. B. Pacana 1021-969 75,000.00 1021-795 75,000.00
Sub-total
2,625,000.00
2,625,000.00
17 Feb. 1, 2011
1021-969-26 100,000.00 1021-795 100,000.00
20 Feb. 2, 2011
1021-969-26 150,000.00 1021-795 150,000.00
21 Feb. 2, 2011
1021-969-26 150,000.00 1021-795 150,000.00
25 Feb. 4, 2011 Allocated for Kag. RJ Magaro 1021-969-26 75,000.00 1021-795 75,000.00
26 Feb. 4, 2011 Allocated for Kag. F. Siao 1021-969-26 150,000.00 1021-795 150,000.00
30 Feb. 4, 2011 Allocated for Kag. R. Marzo 1021-969-26 150,000.00 1021-795 150,000.00
38 Feb. 18, 2011 Allocated for Kag. B. Pacana 1021-969-26 382,250.00 1021-795 382,250.00
52 Mar. 17, 2011 Allocated for Kag. RJ Magaro 1021-969-26 300,000.00 1021-795 300,000.00
72 Apr. 5, 2011 Allocated for Kag. M. Sweet 1021-969-26 100,000.00 1021-795 100,000.00
84 Apr. 8 , 2011 Allocated for Kag. M. Young 1021-969-26 75,000.00 1021-795 75,000.00
90 Apr. 13, 2011
Allocated for Kag. P.
Abragan 1021-969-26 120,000.00 1021-795 120,000.00
91 Apr. 13, 2011 Allocated for Kag. F. Siao 1021-969-26 120,000.00 1021-795 120,000.00
92 Apr. 13, 2011 Allocated for Kag. R. Marzo 1021-969-26 120,000.00 1021-795 120,000.00
104 Apr. 27, 2011 Allocated for Kag. M. Sweet 1021-969-26 35,000.00 1021-795 35,000.00
108 May 2,2011 Allocated for Kag. A. Anghay 1021-969-26 20,000.00 1021-795 20,000.00
129 June 2, 2011 Allocated for Kag. M. Sweet 1021-969-26 135,000.00 1021-795 135,000.00
134 June 9, 2011 Allocated for Kag. M. Sweet 1021-969-26 300,000.00 1021-795 300,000.00
152 Jul. 18,2011 Allocated for Kag. R. Marzo 1021-969-26 135,000.00 1021-795 135,000.00
153 Jul. 22,2011 Allocated for Kag. F. Siao 1021-969-26 135,000.00 1021-795 135,000.00
154 Jul. 22,2011 Allocated for R. Opiniano 1021-969-26 135,000.00 1021-795 135,000.00
157 Jul. 22,2011 Allocated for Kag. M. Young 1021-969-26 135,000.00 1021-795 135,000.00
174 Aug. 10, 2011 Allocated for Kag. M. Sweet 1021-969-26 45,000.00 1021-795 45,000.00
179 Aug. 16, 2011 Allocated for Kag. S. Larrazabal 1021-969-26 100,000.00 1021-795 100,000.00
186 Aug. 18, 2011 Allocated for Kag. P. Abragan 1021-969-26 180,000.00 1021-795 180,000.00
208 Oct. 5, 2011 Allocated for Kag. R. Marzo 1021-969-26 195,000.00 1021-795 195,000.00
214 Aug. 10, 2011 Allocated for Kag. M. Sweet 1021-969-26 150,000.00 1021-795 150,000.00
218 Oct. 11, 2011
Allocated for Kag. RJ .
Magaro 1021-969-26 97,500.00 1021-795 97,500.00
220 Aug. 11, 2011 Allocated for Kag. M. Young 1021-969-26 150,000.00 1021-795 150,000.00
221 Oct. 11, 2011 Allocated for Kag. F. Siao 1021-969-26 195,000.00 1021-795 195,000.00
222 Oct. 11, 2011 Allocated for Kag. R. Openiano 1021-969-26 195,000.00 1021-795 195,000.00
224 Oct. 11, 2011 Allocated for Kag. P. Abragan 1021-969-26 150,000.00 1021-795 150,000.00
Sub-total
4,479,750.00
4,479,750.00
88 Apr. 13, 2011 Allocated for Kag.M. Sweet 1021-969-36 92,200.00 1021-795 92,200.00
Sub-total
92,200.00
92,200.00
272 Dec. 6, 2011 Allocated for Kag. R. Openiano 1022-755 15,000.00 1021-795 100,750.00
1022-772 10,000.00
1022-780 50,750.00
1022-841 25,000.00
Sub-total
100,750.00
100,750.00
Total
8,786,800.99
8,786,800.99
292 Dec.29, 2011 Allocated for Kag. B. Pacana 1021-761 43,000.00 1022-795 43,000.00
Sub-total
43,000.00
43,000.00
75 Apr. 6,2011 Allocated for Kag. M. Sweet 1021-878-29 125,000.00 1022-795 125,000.00
Sub-total
125,000.00
125,000.00
250 Nov.11, 2011 Allocated for Kag. F. Siao 1021-969 200,000.00 1022-795 200,000.00
Sub-total
200,000.00
200,000.00
75 Apr. 6,2011 Allocated for Kag. M. Sweet 1021-969-19 10,000.00 1022-795 10,000.00
Sub-total
10,000.00
10,000.00
53 Mar. 17, 2011 Allocated for Kag. RJ Magaro 1021-969-26 200,000.00 1022-795 200,000.00
234 Oct. 27, 2011 Allocated for Kag. C. Ruiz 1021-969-26 500,000.00 1022-795 500,000.00
Sub-total
700,000.00
700,000.00
Total
1,078,000.00
1,078,000.00
GRAND TOTAL
9,864,800.99
9,864,800.99
Annex K
SP AUGMENTATION OF FUND ON JANITORIAL SERVICES
77 Apr. 6,2011 Allocated for Kag. C. Ruiz 1021-751 44,000.00 1021-796 44,000.00
97 Apr. 19,2011 Allocated for Kag. M. Dalisay 1021-751 20,000.00 1021-796 20,000.00
107 May 2,2011 Allocated for Kag. A. Anghay 1021-751 47,000.00 1021-796 47,000.00
111 May 4, 2011 Allocated for Kag. S. Larrazabal 1021-751 44,000.00 1021-796 44,000.00
131 June 7,2011 Allocated for Kag. B. Areola 1021-751 36,000.00 1021-796 36,000.00
160 Jul. 26,2011 Allocated for Kag. C. Ruiz 1021-751 45,000.00 1021-796 45,000.00
236 Oct. 27, 2011 Allocated for Kag. B. Pacana 1021-751 5,500.00 1021-796 5,500.00
240 Oct. 27, 2011 Allocated for Kag. J. Zalsos 1021-751 10,000.00 1021-796 10,000.00
246 Nov. 9, 2011 Allocated for Kag. S. Larrazabal 1021-751 50,000.00 1021-796 50,000.00
248 Nov.11, 2011 Allocated for Kag. C. Ruiz 1021-751 60,000.00 1021-796 60,000.00
268 Dec. 2,2011 Allocated for Kag. S. Larrazabal 1021-751 11,500.00 1021-796 11,500.00
274 Dec. 5, 2011 Allocated for Kag. R. Openiano 1021-751 100,000.00 1021-796 100,000.00
276 Dec. 12, 2011 Allocated for Kag. R. Openiano 1021-751 76,818.45 1021-796 76,818.45
277 Dec. 20, 2011 Allocated for Kag. B. Pacana 1021-751 47,150.72 1021-796 47,150.72
Sub-total
596,969.17
596,969.17
286 Dec.29, 2011 Allocated for Kag. B. Pacana 1021-755 7,850.00 1021-796 7,850.00
Sub-total
7,850.00
7,850.00
276 Dec. 12, 2011 Allocated for Kag. R. Openiano 1021-761 148,181.55 1021-796 148,181.55
Sub-total
148,181.55
148,181.85
109 May 2,2011 Allocated for Kag. A. Anghay 1021-772 60,000.00 1021-796 60,000.00
290 Dec.29, 2011 Allocated for Kag. B. Pacana 1021-772 29,454.43 1021-796 29,454.43
Sub-total
89,454.43
89,454.43
282 Dec.29, 2011 Allocated for Kag. B. Pacana 1021-773 46,000.00 1021-796 46,000.00
Sub-total
46,000.00
46,000.00
16 Feb. 1, 2011
1021-793 1,025,000.00 1021-796 1,025,000.00
27 Feb. 4, 2011 Allocated for Kag. B. Areola 1021-793 45,000.00 1021-796 45,000.00
28 Feb. 4, 2011 Allocated for Kag. S. Larrazabal 1021-793 45,000.00 1021-796 45,000.00
36 Feb.17, 2011 Allocated for Kag. B. Pacana 1021-793 25,000.00 1021-796 25,000.00
60 Feb. 21,2011 Allocated for Kag. B. Pacana 1021-793 22,500.00 1021-796 22,500.00
74 Apr. 6,2011 Allocated for Kag. B. Areola 1021-793 812,500.00 1021-796 812,500.00
77 Apr. 6,2011 Allocated for Kag. C. Ruiz 1021-793 81,000.00 1021-796 81,000.00
82 April 8, 2011 Allocate for Kag. A. Anghay 1021-793 11,000.00 1021-796 11,000.00
111 May 4,2011 Allocated for Kag. S. Larrazabal 1021-793 21,000.00 1021-796 21,000.00
131 June 7, 2011 Allocated for Kag. B. Areola 1021-793 36,000.00 1021-796 36,000.00
137 June 23, 2011 Allocated for Kag. A. Anghay 1021-793 168,750.00 1021-796 168,750.00
149 Jul. 8,2011 Allocated for Kag. M. Sweet 1021-793 168,750.00 1021-796 168,750.00
150 Jul. 18,2011 Allocated for Kag. B. Pacana 1021-793 38,250.00 1021-796 38,250.00
155 Jul. 22,2011 Allocated for Kag. C. Ruiz 1021-793 209,250.00 1021-796 209,250.00
171 Aug. 8, 2011 Allocated for Kag. A. Anghay 1021-793 67,750.00 1021-796 67,750.00
172 Aug. 8, 2011 Allocated for Kag. J. Zalsos 1021-793 105,250.00 1021-796 105,250.00
173 Aug. 10, 2011 Allocated for Kag. C. Ruiz 1021-793 69,750.00 1021-796 69,750.00
178 Aug. 15, 2011 Allocated for Kag. S. Larrazabal 1021-793 225,000.00 1021-796 225,000.00
182 Aug. 17, 2011 Allocated for Kag. B. Areola 1021-793 3,492.70 1021-796 3,492.70
184 Aug. 17, 2011 Allocated for Kag. B. Areola 1021-793 6,750.00 1021-796 6,750.00
215 Oct. 10, 2011 Allocated for Kag. A. Anghay 1021-793 45,000.00 1021-796 45,000.00
236 Oct. 27, 2011 Allocated for Kag. B. Pacana 1021-793 22,500.00 1021-796 22,500.00
238 Oct. 27, 2011 Allocated for Kag. A. Anghay 1021-793 187,500.00 1021-796 187,500.00
239 Oct. 27, 2011 Allocated for Kag. S. Larrazabal 1021-793 99,000.00 1021-796 99,000.00
240 Oct. 27, 2011 Allocated for Kag. J. Zalsos 1021-793 45,000.00 1021-796 45,000.00
242 Nov. 8, 2011 Allocated for Kag. S. Larrazabal 1021-793 187,500.00 1021-796 187,500.00
243 Nov. 8, 2011 Allocated for Kag. C. Ruiz 1021-793 232,500.00 1021-796 232,500.00
253 Nov.15, 2011 Allocated for Kag. M. Dalisay 1021-793 187,500.00 1021-796 187,500.00
255 Nov.15, 2011 Allocated for Kag. B. Areola 1021-793 232,500.00 1021-796 232,500.00
257 Nov. 16, 2011 Allocated for Kag. B. Areola 1021-793 225,000.00 1021-796 225,000.00
258 Nov. 16, 2011 Allocated for Kag. J. Zalsos 1021-793 187,500.00 1021-796 187,500.00
282 Dec.29, 2011 Allocated for Kag. B. Pacana 1021-793 14,176.72 1021-796 14,176.72
287 Dec.29, 2011 Allocated for Kag. B. Pacana 1021-793 40,000.00 1021-796 40,000.00
Sub-total
4,892,669.42
4,892,669.42
113 May 5,2011 Allocated for Kag. S. Larrazabal 1021-795 200,000.00 1021-796 200,000.00
Sub-total
200,000.00
200,000.00
58 Mar. 21, 2011 Allocated for Kag. B. Pacana 1021-969 75,000.00 1021-796 75,000.00
70 Apr. 5, 2011 Allocated for Kag. A. Anghay 1021-969 200,000.00 1021-796 200,000.00
143 Jul. 5, 2011 Allocated for Kag. M. Sweet 1021-969 250,000.00 1021-796 250,000.00
168 Aug.4, 2011 Allocated for Kag. RJ. Magaro 1021-969 150,000.00 1021-796 150,000.00
203 Oct. 4,2011 Allocated for Kag. M. Young 1021-969- 200,000.00 1021-796 200,000.00
227 Oct. 25, 2011 Allocated for Kag. P. Abragan 1021-969 200,000.00 1021-796 200,000.00
282 Dec. 29, 2011 Allocated for Kag. B. Pacana 1021-969- 71,578.75 1021-796 71,578.75
283 Dec.29, 2011 Allocated for Kag. B. Pacana 1021-969 100,000.00 1021-796 100,000.00
288 Dec.29, 2011 Allocated for Kag. B. Pacana 1021-969 2,000.00 1021-796 2,000.00
288 Dec.29, 2011 Allocated for Kag. B. Pacana 1021-969 33,641.75 1021-796 33,641.75
291 Dec.29, 2011 Allocated for Kag. B. Pacana 1021-969 71,852.72 1021-796 71,852.72
Sub-total
1,354,073.22
1,354,073.22
3 Jan. 24, 2011
1021-969-26 1,350,000.00 1021-796 1,350,000.00
33 Feb. 4, 2011 Allocated for Kag. B. Pacana 1021-969-26 50,000.00 1021-796 50,000.00
57 Mar. 17, 2011 Allocated for Kag. C. Ruiz 1021-969-26 200,000.00 1021-796 200,000.00
63 Mar. 23,2011 Allocated for Kag. J. Zalsos 1021-969-26 180,000.00 1021-796 180,000.00
64 Mar. 23,2011 Allocated for Kag. A. Anghay 1021-969-26 180,000.00 1021-796 180,000.00
65 Mar. 23,2011 Allocated for Kag. M. Dalisay 1021-969-26 180,000.00 1021-796 180,000.00
66 Mar. 23,2011 Allocated for Kag. S. Larrazabal 1021-969-26 180,000.00 1021-796 180,000.00
67 Mar.. 23,2011 Allocated for Kag. B. Areola 1021-969-26 180,000.00 1021-796 180,000.00
109 May 2,2011 Allocated for Kag. A. Anghay 1021-969-26 140,000.00 1021-796 140,000.00
124 May 16, 2011 Allocated for Kag. C. Ruiz 1021-969-26 290,000.00 1021-796 290,000.00
125 May 16, 2011 Allocated for Kag. A. Anghay 1021-969-26 166,050.00 1021-796 166,050.00
126 May16, 201 Allocated for Kag. J. Zalsos 1021-969-26 166,050.00 1021-796 166,050.00
134 June 9, 2011 Allocated for Kag. M. Sweet 1021-969-26 200,000.00 1021-796 200,000.00
136 June 17, 2011 Allocated for Kag. M. Dalisay 1021-969-26 166,050.00 1021-796 166,050.00
150 Jul. 18,2011 Allocated for Kag. B. Pacana 1021-969-26 52,500.00 1021-796 52,500.00
151 Jul. 18,2011 Allocated for Kag. S. Larrazabal 1021-969-26 202,500.00 1021-796 202,500.00
156 Jul. 22, 2011 Allocated for Kag.B. Areola 1021-969-26 202,500.00 1021-796 202,500.00
171 Aug. 8, 2011 Allocated for Kag. A. Anghay 1021-969-26 67,500.00 1021-796 67,500.00
172 Aug. 8, 2011 Allocated for Kag. J. Zalsos 1021-969-26 67,500.00 1021-796 67,500.00
173 Aug. 10, 2011 Allocated for Kag. C. Ruiz 1021-969-26 90,000.00 1021-796 90,000.00
184 Aug. 17, 2011 Allocated for Kag. B. Areola 1021-969-26 22,500.00 1021-796 22,500.00
189 Aug. 23, 2011 Allocated for Kag. B. Areola 1021-969-26 45,000.00 1021-796 45,000.00
192 Sept. 5, 2011 Allocated for Kag. M. Dalisay 1021-969-26 67,500.00 1021-796 67,500.00
211 Oct. 10, 2011 Allocated for Kag. J. Zalsos 1021-969-26 225,000.00 1021-796 225,000.00
212 Oct. 10, 2011 Allocated for Kag. A. Anghay 1021-969-26 225,000.00 1021-796 225,000.00
216 Oct. 10, 2011 Allocated for Kag. C. Ruiz 1021-969-26 300,000.00 1021-796 300,000.00
217 Oct. 11, 2011 Allocated for Kag. B. Areola 1021-969-26 225,000.00 1021-796 225,000.00
219 Oct. 11, 2011 Allocated for Kag. M. Dalisay 1021-969-26 225,000.00 1021-796 225,000.00
223 Oct. 11, 2011 Allocated for Kag. S. Larrazabal 1021-969-26 225,000.00 1021-796 225,000.00
236 Oct. 27, 2011 Allocated for Kag. B. Pacana 1021-969-26 75,000.00 1021-796 75,000.00
239 Dec.29, 2011 Allocated for Kag. S. Larrazabal 1021-969-26 67,500.00 1021-796 67,500.00
Sub-total
6,013,150.00
6,013,150.00
Total
13,348,347.79
13,348,348.09
282 Dec.29, 2011 Allocated for Kag. B. Pacana 1022-771 2,446.80 1021-796 2,446.80
Sub-total
2,446.80
2,446.80
31 Feb. 4, 2011 Allocated for Kag. R. Marzo 1022-778 100,000.00 1021-796 100,000.00
94 Apr. 18, 2011 Allocated for Kag. R. Marzo 1022-778 80,000.00 1021-796 80,000.00
206 Oct. 4, 2011 Allocated for Kag. M. Young 1022-778 130,000.00 1021-796 130,000.00
288 Dec.29, 2011 Allocated for Kag. B. Pacana 1022-778 2,181.20 1021-796 2,181.20
Sub-total
312,181.20
312,181.20
145 Jul. 8, 2011 Allocated for Kag. M. Sweet 2033-778 90,000.00 1021-796 90,000.00
Sub-total
90,000.00
90,000.00
Total
404,628.00
404,628.00
Grand Total
13,752,975.79
13,752,976.09
Annex L
Executive Office Augmentation of Fund on General Services
316
Dec. 29,
2011
101-8859-969-
374 85,800.00 101-1999-795
85,800.00
318
Dec. 26,
2011
862,128.00
862,128.00
Total
947,928.00
947,928.00
Executive Office Augmentation of Fund on Janitorial Services
318
Dec. 26,
2011
2,000,000.00
2,000,000.00
318-B
(700,00.00)
(700,00.00)
Total
1,300,000.00
1,300,000.00
Annex M
Number of Casuals and Job Order Approved as of December 31, 2011
Department January February March April May June
Rotation RE JO Rotation RE JO Rotation RE JO Rotation RE JO Rotation RE JO Rotation RE JO
1-
15
16-
30
1-
15
16-
30
1-
15
16-
30
1-
15
16-
30
1-
15
16-
30
1-
15
16-
30
City Accounting Office 18 18 18 17 19 18
City Administrator's Office 63 67 307 67 63 334 63 67 331 67 63 412 63 67 199 67 63 305
City Agriculturist Office 30 31 30 12 7 1
City Assessor's Office 7 7 7 0 7 8 6 7 7
City Budget Office 1 1 1 1 0 0
City Civil Registrar's Office 1 11 1 12 1 12 1 11 1 10 1 9
Coop. Dev't. & Livelihood Office 35 21 22 37 25 19
City Environment Mgt. Office 38 29 27 34 19 22
City Engineer's Office 155 186 185 154 141 147
City General Services Office 26 26 29 48 28 30
City Health Office 5 7 7 13 9 8
City Human Resource Mgt. Office 11 12 12 12 9 11
City Legal Office 2 3 2 2 2 3 2 5 2 5 2 3
City Mayor's Office 9 1079 9 1114 9 1203 9 1089 9 968 9 956
City Planning & Dev't. Office 5 4 4 2 2 2
City Social Welf. & Dev't. Office 27 26 29 20 18 13
City Treasurer's Office 17 14 35 14 17 28 17 14 51 14 17 98 17 14 64 14 17 75
City Veterinarian's Office 7 8 10 22 9 9
Eco. Enterprise Dev't. Mgt. Office 156 182 242 330 309 158
Gregorio T. Lluch Mem. Hospital 110 110 152 106 65 63
Iligan City Waterworks System 153 137 154 192 143 120
Sangguniang Panlungsod Office 68 1243 63 1047 62 1088 69 1174 69 851 69 844
Sub Total 80 81 87 3462 81 80 82 3335 80 81 81 3618 81 80 87 3789 80 81 88 2900 81 80 81 2820
Grand Total 3710 3578 3860 4037 3149 3062
July August September October November December
Rotation RE JO Rotation RE JO Rotation RE JO Rotation RE JO Rotation RE JO Rotation RE JO
1-15 16-
30
1-
15
16-
30
1-
15
16-
30
1-
15
16-
30
1-
15
16-
30
1-
15
16-
30
0 20 19 18 18 8
30 34 304 67 63 264 63 67 191 67 63 328 63 67 329 67 63 580
14 4 4 5 7 7
6 6 6 7 7 7
0 0 0 0 0 0
10 1 5 1 4 1 3 1 4 1 4
1 16 15 17 26 29
20 19 27 29 29 29
137 176 175 194 182 293
27 16 14 28 28 32
6 4 2 90 90 90
10 3 8 7 7 8
2 3 2 2 2 3 2 3 2 3
4 994 9 524 9 358 12 1071 12 1004 18 1232
2 1 1 2 4 4
16 12 8 24 23 32
9 7 37 8 7 12 11 8 7 23 7 8 40 8 7 38
9 8 7 8 8 8
146 112 89 216 158 154
55 50 47 48 55 62
143 130 62 148 152 145
66 880 67 801 56 707 66 808 68 593 47 471
39 41 72 2820 75 70 77 2185 63 67 68 1755 75 70 88 3070 70 75 90 2760 75 70 75 3229
2972 2407 1953 3303 2995 3449
Annex N
LIST OF PROCUREMENT PROJECTS FOR CALENDAR YEAR 2011 (GOODS & SERVICES)
Name of procurement Number of prospective Number of prospective Name of Contractor/ Mode of Approved for Amount of Dated Remarks Bidder Invited/ Bidder Supplier Awarde Procurement the Contract Contract Awarded Purchased Bid Docs. Participated (ABC)
1 Procurment of Office 2 prospective 2 Iligan Datavision Sales Center Competitive 95,000.00 70,550.00 Janaury 5, 2011 Res. No. 002 s. 2011 Equipment (Computer, etc.) bidder purchased
Microtrade GCM Corp. Bidding 8,120.00
bidding documents
2 Procurment of Athletic 1 prospective 1 ABC Garments Competitive 700,910.00 700,000.00 February 23, 2011 Res. No. 017 s. 2011 Uniforms bidder purchased
Bidding
bidding documents
3 Procurement of Rice 1 prospective 1 Soda Enterprises Competitive 2,698,000.00 2,698,000.00 March 2, 2011 Res. No. 023 s. 2011
bidder purchased
Bidding
bidding documents
4 Procurement of Server 1 prospective 2 Microtrade Computer Center Competitive 434,625.00 198,411.90 April 13, 2011 Res. No. 032 s. 2011
bidder purchased
Iligan Datavision Sales Center Bidding 179,495.00
bidding documents
5 Procurement of Medicines 2 prospective 2 Med-Ariel Pharmaceuticals Competitive 898,030.00 343,304.40 March 30, 2011 Res. No. 038 & 063
bidder purchased
Medlink Trading Bidding 143,479.00 and s. 2011
bidding documents Medlink Trading 106,620.00 May 25, 2011
6 Procurement of Heavy 1 prospective 1 Magco Incorporated Competitive 4,800,000.00 4,725,146.58 April 6, 2011 Res. No. 030 s. 2011 Equipment (Skid Loader) bidder purchased
Bidding
bidding documents
7 Procurement of Medical 3 prospective 3 Med Asia Inc. Competitive 180,000.00 157,800.00 April 20, 2011 Res. No. 029 s. 2011 Equipment/Device bidder purchased
Bidding
bidding documents
8 Procurement of Medicines 2 prospective 2 Medlink Trading Competitive 1,976,000.00 486,190.00 May 11, 2011 Res. No. 057 & 082
bidder purchased
Euromed Lab. Bidding 74,648.00 and s. 2011
bidding documents
Medlink Trading
140,000.00 June 30, 2011 Medlink Trading 825,000.00
9 Procurement of Rice 1 prospective 1 Soda Enterprises Competitive 1,713,800.00 1,713,800.00 March 23, 2011 Res. No. 037 s. 2011
bidder purchased
Bidding
bidding documents
10 Procurement os Electrical 3 prospective 3 CPL Marketing Competitive 420,250.00 354,169.80 April 20, 2011 Res. No. 044 s. 2011 Material bidder purchased
Bidding
bidding documents
11 Procurment of Various 1 prospective 1 URC Enterprises Competitive 250,792.65 234,779.00 April 20, 2011 Res. No. 028 s. 2011 Materials bidder purchased
Bidding
bidding documents
12 Procurment of Vehicles 1 prospective 1 Tiger Motors Sales Corp. Competitive 1,868,000.00 1,868,000.00 April 13, 2011 Res. No. 031 s. 2011 (Multicabs) bidder purchased
Bidding
bidding documents
13 Procurment of Medicines 4 prospective 4 Med-Ariel Pharmaceuticals Competitive 375,000.00 80,250.00 May 4, 2011 Res. No. 045 s. 2011
bidder purchased
Bidding
bidding documents
14 Procurement of Various 2 prospective 2 JJ Horizon Competitive 6,511,500.00 3,255,750.00 May 11, 2011 Res. No. 067 s. 2011 Materials bidder purchased
E & K Ventures Bidding 3,255,750.00
bidding documents
2
15 Procurement of Medicines 4 prospective 4 Med-Ariel Pharmaceuticals Competitive 1,179,150.00 321,150.00 June 8, 2011 Res. No. 066 & 094
bidder purchased
Medlink Trading Bidding 115,650.00 and s. 2011
bidding documents Med-Ariel Pharmaceuticals 14,000.00 July 24, 2011
16 Procurement of Rice 1 prospective 1 Soda Enterprises Competitive 2,698,000.00 2,698,000.00 June 2, 2011 Res. No. 065 s. 2011
bidder purchased
Bidding
bidding documents
17 Procurement of Tires 2 prospective 2 Caliber Industrial Competitive 980,000.00 898,100.00 May 25, 2011 Res. No. 055 s. 2011
bidder purchased
Bidding
bidding documents
18 Procurement of Medicines 3 prospective 3 Medlink Trading Competitive 1,057,450.00 341,780.00 July 20, 2011 Res. No. 085 s. 2011
bidder purchased
Med-Ariel Pharmaceuticals Bidding 116,950.00
bidding documents
Medlink Trading
14,240.00 Med-Ariel Pharmaceuticals 248,000.00
19 Procurement of Spare Parts 1 prospective 1 Maxima Equipment Inc. Competitive 728,552.00 728,552.00 May 25, 2011 Res. No. 056 s. 2011
bidder purchased
Bidding
bidding documents
20 Procurement of Medical Fluids 3 prospective 3 Endure Medical Inc. Competitive 579,800.00 293,625.00 July 13, 2011 Res. No. 078 s. 2011
bidder purchased
Med-Ariel Pharmaceuticals Bidding 167,662.50
bidding documents
21 Procurement of Electrical 3 prospective 3 URC Enterprises Competitive 309,250.00 229,095.50 June 2, 2011 Res. No. 069 s. 2011 Materials bidder purchased
Bidding
bidding documents
22 Procurment of Survey 3 prospective 3 Brima Const. & Enterprises Competitive 349,750.00 322,400.00 June 2, 2011 Res. No. 068 s. 2011 Instrument bidder purchased
Bidding
bidding documents
23 Procurement of Medicines 5 prospective 5 Endure Medical Inc. Competitive 1,051,600.00 33,456.00 June 2, 2011 Res. No. 068 & 084,
bidder purchased
Med-Ariel Pharmaceuticals Bidding 30,100.00 and 109 s. 2011
bidding documents
Q-Meds Enterprises
176,446.00 July 20, 2011
Medlink Trading
11,500.00
Med-Ariel Pharmaceuticals
13,700.00 Medlink Trading 28,800.00
24 Procurement of Reverse 5 prospective 1 Oro High Q Trading Negotiated 350,000.00 348,000.00 August 17, 2011 Res. No. 095 s. 2011 Osmosis System bidder purchased
Procurement
bidding documents
25 Procurment of Duplicating 1 prospective 1 Magnaphil Systems Inc. Competitive 106,090.00 98,900.00 July 13, 2011 Res. No. 083 s. 2011 Machine bidder purchased
Bidding
bidding documents
26 Procurment of Medicines 5 prospective 5 Medlink Trading Competitive 940,250.00 27,000.00 August 17, 2011 Res. No. 105 s. 2011
bidder purchased
Euromed Lab. Phils. Inc. Bidding 8,512.00
bidding documents
Q-Meds Enterprises
68,085.00 Med-Ariel Pharmaceuticals 33,450.00
27 Procurement of Computer 2 prospective 1 Iligan Datavision Sales Center Competitive 248,500.00 244,700.00 July 6, 2011 Res. No. 081 s. 2011
bidder purchased
Bidding
bidding documents
28 Procurement of Rice 2 prospective 1 Soda Enterprises Competitive 2,698,000.00 2,698,000.00 August 10, 2011 Res. No. 093 s. 2011
bidder purchased
Bidding
bidding documents
3
29 Procurement of Various 3 prospective 2 Eng San Enterprises Negotiated 226,133.00 226,133.00 August 3, 2011 Res. No. 111 s. 2011 Materials bidder purchased
Procurement
bidding documents
30 Procurement of Server, etc. 1 prospective 1 Iligan Datavision Sales Center Competitive 1,198,500.00 1,198,500.00 August 10, 2011 Res. No. 093 s. 2011
bidder purchased
Bidding
bidding documents
31 Procurement of Medicines 5 prospective 5 Medlink Trading Competitive 1,379,520.00 16,250.00 October 5, 2011 Res. No. 129 s. 2011
bidder purchased
Q-Meds Enterprises Bidding 16,634.00
bidding documents
Med-Ariel Pharmaceuticals
13,500.00
Medlink Trading
183,210.00
Med-Ariel Pharmaceuticals
151,154.00
Q-Meds Enterprises
135,259.00
Q-Meds Enterprises 13,435.50
32 Procurement of Rice 2 prospective 1 Soda Enterprises Competitive 2,698,000.00 2,698,000.00 August 10, 2011 Res. No. 091 s. 2011
bidder purchased
Bidding
bidding documents
33 Procurement of Electrical 4 prospective 4 URC Enterprises Competitive 388,725.00 274,150.00 August 31, 2011 Res. No. 104 s. 2011 Materials bidder purchased
Bidding
bidding documents
34 Procurement of Materials 2 prospective 2 Eng San Enterprises Competitive 331,845.00 102,750.00 September 7, 2011 Res. No. 112 s. 2011
bidder purchased
URC Enterprises Bidding 166,500.00
bidding documents
35 Procurement of Materials 2 prospective 2 Eng San Enterprises Competitive 346,800.00 202,800.00 September 14, 2011 Res. No. 125 s. 2011
bidder purchased
URC Enterprises Bidding 144,000.00
bidding documents
36 Procurement of Medicines 1 prospective 1 Medlink Trading Competitive 375,000.00 375,000.00 October 26, 2011 Res. No. 128 s. 2011
bidder purchased
Bidding
bidding documents
37 Procurment of Laboratory 1 prospective 1 Medlink Trading Competitive 192,100.00 192,100.00 October 5, 2011 Res. No. 119 s. 2011 Supplies bidder purchased
Bidding
bidding documents
38 Procurement of Rice 1 prospective 1 Soda Enterprises Competitive 2,251,500.00 2,251,000.00 September 14, 2011 Res. No. 106 s. 2011
bidder purchased
Bidding
bidding documents
39 Procurement of Medicines 5 prospective 5 Med-Ariel Pharmaceuticals Competitive 940,290.00 33,450.00
bidder purchased
Q-Meds Enterprises Bidding 36,448.00
bidding documents Medlink Trading 27,000.00
40 Procurement of Various 1 prospective 1 URC Enterpries Competitive 288,140.00 288,140.00 October 12, 2011 Res. No. 124 s. 2011 Materials bidder purchased
Bidding
bidding documents
41 Procurement of Various 1 prospective 1 Ang Panday Producers Coop. Competitive 269,805.00 269,805.00 October 5, 2011 Res. No. 127 s. 2011 Materials bidder purchased
Bidding
bidding documents
42 Procurement of Kitchen 1 prospective 1 Iligan Integrated Competitive 639,324.00 636,251.00 October 26, 2011 Res. No. 123 s. 2011 Utensils bidder purchased
Manufacturer's Coop. Bidding
bidding documents
43 Procurement of Various 1 prospective 1 URC Enterpries Competitive 723,198.00 723,198.00 October 12, 2011 Res. No. 126 s. 2011 Supplies/Materials bidder purchased
Bidding
bidding documents
4
44 Procurement of Medical Fluids 3 prospective 3 Euromed Lab. Phils. Inc. Competitive 620,850.00 357,300.00 November 9, 2011 Res. No. 142 s. 2011
bidder purchased
Endure Medical Inc. Bidding 14,400.00
bidding documents
45 Procurement of Various 2 prospective URC Enterprises Competitive 409,237.50 245,737.50 October 26, 2011 Res. No. 141 s. 2011 Materials bidder purchased
E & K Ventures Bidding 145,150.00
bidding documents
46 Procurement of Computer, etc. 1 prospective 1 Iligan Datavision Sales Center Competitive 177,500.00 177,500.00 November 9, 2011 Res. No. 180 s. 2011
bidder purchased
Bidding
bidding documents
47 Procurement of Medical 2 prospective 2 Berovan Marketing Competitive 539,700.00 194,950.00 November 9, 2011 Res. No. 142 s. 2011 Supplies bidder purchased
Medlink Trading Bidding 12,300.00
bidding documents
48 Procurement of Medical Fluids 1 prospective 1 Euromed Lab. Phils. Inc. Competitive 687,400.00 267,000.00 November 9, 2011 Res. No. 144 s. 2011
bidder purchased
Bidding
bidding documents
49 Procurement of Medicines 5 prospective 5 Q-Meds Enterprises Competitive 1,219,800.00 158,175.00 December 9, 2011 Res. No. 166 s. 2011
bidder purchased
Med-Ariel Pharmaceuticals Bidding 3,500.00
bidding documents
Medlink Trading
8,000.00
Endure Medical Inc.
255,975.00
Endure Medical Inc. 212,350.00
50 Procurement of Various 2 prospective 2 URC Enterprises Competitive 505,872.00 110,372.00 November 23, 2011 Res. No. 180 s. 2011 Supplies/Materials bidder purchased
Eng San Enterprises Bidding 395,500.00
bidding documents
51 Procurement of Rice 1 prospective 1 Soda Enterprises Competitive 2,698,000.00 2,698,000.00 October 12, 2011 Res. No. 117 s. 2011
bidder purchased
Bidding
bidding documents
52 Procurement of Rice 1 prospective 1 Soda Enterprises Competitive 883,500.00 883,500.00 November 9, 2011 Res. No. 139 s. 2011
bidder purchased
Bidding
bidding documents
53 Procurement of Rice 1 prospective 1 Soda Enterprises Competitive 919,600.00 919,600.00 November 9, 2011 Res. No. 167 s. 2011
bidder purchased
Bidding
bidding documents
54 Procurement of Foodstuff 2 prospective 2 Rimm Ventures Competitive 597,237.00 521,814.62 November 16, 2011 Res. No. 157 s. 2011
bidder purchased
Bidding
bidding documents
55 Procurement of Computer, etc. 2 prospective 2 Iligan Datavision Sales Center Competitive 600,000.00 529,650.00 November 9, 2011 Res. No. 140 s. 2011
bidder purchased
Bidding
bidding documents
56 Procurement of Computer 1 prospective 1 Iligan Datavision Sales Center Competitive 251,500.00 247,900.00 December 9, 2011 Res. No. 171 s. 2011
bidder purchased
Bidding
bidding documents
57 Procurement of Medical 2 prospective 2 Berovan Marketing Competitive 481,700.00 162,650.00 November 23, 2011 Res. No. 163 s. 2011 Supplies bidder purchased
Medlink Trading Bidding 58,200.00
bidding documents
58 Procurement of Foodstuff 2 prospective 2 Rimm Ventures Competitive 603,167.00 508,589.75 November 16, 2011 Res. No. 158 s. 2011
bidder purchased
Bidding
bidding documents
5
59 Procurement of Electrical 3 prospective 3 URC Enterprises Competitive 325,360.00 253,080.00 December 9, 2011 Res. No. 170 s. 2011 Materials bidder purchased
Bidding
bidding documents
60 Procurement of Medicines 4 prospective 4 Medlink Trading Competitive 528,500.00 49,045.60 December 9, 2011 Res. No. 168 s. 2011
bidder purchased
Q-Meds Enterprises Bidding 20,500.00
bidding documents
61 Procurement of Computer, etc. 2 prospective 2 Iligan Datavision Sales Center Competitive 600,000.00 594,130.00 December 9, 2011 Res. No. 172 s. 2011
bidder purchased
Bidding
bidding documents
62 Procurement of Various 5 prospective 5 Eng San Enterprises Competitive 1,048,595.00 576,950.00 December 9, 2011 Res. No. 169 s. 2011 Materials bidder purchased
Rigid Sales Corp. Bidding 237,000.00
bidding documents URC Enterprises 121,212.00
63 Procurement of Medicines 4 prospective 4 Q-Meds Enterprises Competitive 1,138,370.00 104,137.00 June 30, 2011 Res. No. 079s. 2011
bidder purchased
Medlink Trading Bidding 118,857.00
bidding documents
Endure Medical Inc.
39,800.00 Med-Ariel Pharmaceuticals 9,500.00
64 Procurement of Medicines 3 prospective 1 Q-Meds Enterprises Competitive 1,020,000.00 1,020,000.00 December 9, 2011 Res. No. 167 s. 2011
bidder purchased
Bidding
bidding documents
65 Procurement of Rice 2 prospective 2 Soda Enterprises Competitive 2,312,000.00 2,312,000.00 December 9, 2011 Res. No. 175 s. 2011
bidder purchased
Bidding
bidding documents
66 Procurement of Service Vehicle 1 prospective 1 Cebu Southern Motors Corp. Competitive 1,270,000.00 1,270,000.00 December 9, 2011 Res. No. 174 s. 2011
bidder purchased
Bidding
bidding documents
67 Procurement of Service Vehicle 1 prospective 1 Cebu Southern Motors Corp. Competitive 963,000.00 963,000.00 December 9, 2011 Res. No. 173 s. 2011
bidder purchased
Bidding
bidding documents
68 Procurement of Medical 4 prospective 4 Medlink Trading Competitive 246,800.00 166,650.00 December 28, 2011 Res. No. 185 s. 2011 Equipment/Device bidder purchased
Bidding
bidding documents
69 Rental of Equipment 3 prospective 1 JJ Horizon Company Inc. Negotiated 320,000.00 181,500.00 March 2, 2011 Res. No. 022 s. 2011 (Bulldozer) bidder purchased
Procurement
bidding documents
70 Procurement of Electrical and 4 prospective 2 URC Enterprises Competitive 1,321,140.00 949,650.00 August 31, 2011 Res. No. 107 s. 2011 Other Materials bidder purchased
Bidding
bidding documents
71 Procurement of Medical 3 prospective 3 Medlink Trading Competitive 764,375.00 365,800.00 May 4, 2011 Res. No. 051 s. 2011 Supplies bidder purchased
Bidding
bidding documents
72 Procurement of Various 3 prospective 3 Eng San Enterprises Competitive 877,450.00 659,997.00 July 13, 2011 Res. No. 080 s. 2011 Materials bidder purchased
URC Enterprises Bidding 207,400.00
bidding documents
73 Procurement of Rice 1 prospective 1 Soda Enterprises Competitive 2,280,000.00 2,280,000.00 June 2, 2011 Res. No. 064 s. 2011
bidder purchased
Bidding
bidding documents
74 Procurement of Rice 1 prospective 1 Soda Enterprises Competitive 2,698,000.00 2,698,000.00 August 10, 2011 Res. No. 093 s. 2011
bidder purchased
Bidding
bidding documents
LIST OF PROCUREMENT PROJECTS AWARDED FOR CALENDAR YEAR 2011 - CIVIL WORKS
6
Name of procurement Number of prospective Number of prospective Name of Contractor/ Mode of Approved Budget for Amount of Dated Remarks Bidder Invited/ Bidder Supplier Awarde Procurement the Contract Contract Awarded Purchased Bid Docs. Participated (ABC)
1 Soil Investigation for the Proposed 1 1 GEORGE B. Negotiated 300,000.00 300,000.00 March 9, 2011 BAC Resolution No. Gymnasium Convention Center Project
PADILLA & Procurement 012 s. 2011
at Brgy. Bagong Silang & Pala-o, I.C. ASSOCIATES
2 Extension & Renovation of Barangay 1 1 BRIMA CONST. & Competitive 382,002.29 380,885.28 June 1, 2011 BAC Resolution No. Health Enter at Sitio Fuentes,
ENTERPRISES Bidding 052 s. 2011
Barangay Ma. Cristina, Iligan City
3 Imrpovement of Physician & Nurse 1 1 DICON BUILDERS Competitive 359,596.31 358,018.52 June 1, 2011 BAC Resolution No. Station (Revised) GTLMH, Barangay
CORPORATION Bidding 053 s. 2011
Pala-o, Iligan City
4 Construction of Two (2)-Classroom 6 6 LANAO Competitive 1,376,849.91 1,374,066.26 September 7, 2011 BAC Resolution No. Building Francisco LayaMemorial
VENTURES Bidding 099 s. 2011
Integrated School, Pindugangan
ENTERPRISES
Annex, Barangay Tipanoy, Iligan City
5 Construction of Two (2)-Classroom 6 5 LANAO Competitive 1,420,114.46 1,417,336.09 August 31, 2011 BAC Resolution No. Building at Iligan City East Central
VENTURES Bidding 097 s. 2011
School, Tambo Barangay
ENTERPRISES
Hinaplanon, Iligan City
6 Construction of Two (2)-Classroom 6 6 LANAO Competitive 1,411,862.45 1,409,057.74 September 7, 2011 BAC Resolution No. Building at Iligan City National High
VENTURES Bidding 100 s. 2011
School, Tambacan Annex, Barangay
ENTERPRISES
Tambacan, Iligan City
7 Construction of Two (2)-Classroom 6 5 LANAO Competitive 1,285,256.24 1,282,286.17 August 31, 2011 BAC Resolution No. Building at Acelo Badelles, Sr. MNHS,
VENTURES Bidding 098 s. 2011
Abuno Annex, Barngay Abuno, I.C.
8 Soil Exploration, Iligan City National 2 1 GEORGE B. Negotiated 135,000.00 135,000.00 October 19, 2011 BAC Resolution No. High School Compound, Barangay
PADILLA & Procurement 116 s. 2011
Mahayahay, Iligan City ASSOCIATES
9 Proposed Drug Treatment and 3 3 DICON BUILDERS Competitive 4,423,346.23 4,135,219.83 September 14, 2011 BAC Resolution No. Rehabilitation Center (Completion)
CORPORATION Bidding 101 s. 2011
Barangay Abuno, Iligan City
10 Concreting of Entrance Road at Doña 3 3 R. DE MESA Competitive 2,002,355.66 1,986,918.56 September 14, 2011 BAC Resolution No. Maria Subdivision, Phase IV Bara-as
CONSTRUCTION Bidding 103 s. 2011
Tubod, Iligan City
11 Construction of Three (3)-Storey 2 1 DICON BUILDERS Competitive 7,830,057.54 7,828,106.68 December 9, 2011 BAC Resolution No. Ten(10)-Classroon Building (Revised),
CORPORATION Bidding 145 s. 2011
ICNHS Compound, Brgy, Mahayahay I.C.
12 Construction of Three (3)-Classroom 3 2 L & L Competitive 1,430,364.47 1,420,364.47 December 9, 2011 BAC Resolution No. Building at Maria Cristina High School,
CORPORATION Bidding 146 s. 2011
Barangay Ma. Cristina, Iligan City
13 Construction of Two (2)-Classroom 2 2 DICON BUILDERS Competitive 956,036.89 954,471.19 December 9, 2011 BAC Resolution No. Building at Del Carmen Elementary
CORPORATION Bidding 147 s. 2011
School, Brgy. Del Carmen, Iligan City
14 Construction of Two (2)-Classroom 1 1 NASCON Competitive 969,049.38 950,501.25 December 9, 2011 BAC Resolution No. Building at Mainit Elementary School
BUILDERS Bidding 148 s. 2011
Barangay Mainit, Iligan City
7
15 Construction of Two (2)-Classroom 2 1 D.O.T. Competitive 959,310.38 954,000.00 January 18, 2011 BAC Resolution No. Building at Francisco Laya Memorial
CONSTRUCTION Bidding 001 s. 2011
Integrated School, Pindugangan Annex,
Barangay Tipanoy, Iligan City
16 Construction of Two (2)-Storey 3 2 R. DE MESA Competitive 4,401,680.39 4,386,578.86 December 9, 2011 BAC Resolution No. Six (6)-Classroom School Building at
CONSTRUCTION Bidding 149 s. 2011
Iligan City Central School, Barangay
Mahayahay, Iligan City
17 Construction of Three (3) -Classroom 5 2 NASCON BUILDERS Competitive 1,418,854.60 1,415,470.63 December 9, 2011 BAC Resolution No. Building at Bonbonon Annex, Brgy.
Bidding 150 s. 2011
Bonbonon, Iligan City (Revised)
18 Construction of Riprap at Iligan City 3 3 R. DE MESA Competitive 470,689.52 465,831.25 October 19, 2011 BAC Resolution No. National High School, Pala-o Annex,
CONSTRUCTION Bidding 115 s. 2011
Barangay Pala-o, Iligan City
19 Construction of Three (3)-Classroom 6 3 RRMD Competitive 1,410,826.85 1,405,416.82 December 9, 2011 BAC Resolution No. Building at Iligan City East High School
CONSTRUCTION Bidding 151 s. 2011
Brgy. Sta. Filomena, Iligan City
20 Construction of Three (3)-Storey 3 2 DICON BUILDERS Competitive 11,056,458.60 11,006,289.96 December 9, 2011 BAC Resolution No. Twelve(12)-Classroom School Building
CORPORATION Bidding 152 s. 2011
(8-Classroom only) at Iligan City
National High School, Mahayahay, I.C.
21 Construction of Three (3)-Storey 3 2 R. DE MESA Competitive 5,789,521.07 5,772,417.00 December 9, 2011 BAC Resolution No. Two(2)-Classrom and Two(2)-Storey
CONSTRUCTION Bidding 153 s. 2011
Four(4)-Classroom attached to an existing
School Building at Iligan City East-1
Central School, Tambo, Barangay
Hinaplanon, Iligan City
22 Construction of Two (2)-Units of 2 2 NASCON Competitive 2,023,299.39 2,000,114.46 December 21, 2011 BAC Resolution No. One(1)-Storey Two(2)-Classroom School
BUILDERS Bidding 164 s. 2011
Building (Modified) at Maria Cristina
National High School, Brgy. Maria
Cristina, Iligan City
23 Construction of One (1)-Storey 4 1 L & L Competitive 1,011,649.70 1,001,643.76 December 9, 2011 BAC Resolution No. Two(2)-Classrom 7m x 18m School
CONSTRUCTION Bidding 154 s. 2011
Building (Modified) at Bayug Elementary
School, Bayug, Brgy. Hinaplanon, I.C.
24 Construction of One(1)-Storey 2 2 BRIMA Competitive 1,011,649.70 1,002,634.12 December 9, 2011 BAC Resolution No. Two(2)-Classroom 7m x 18m School
CONSTRUCTION Bidding 155 s. 2011
Building (Modified) at Puga-an
Elementary School, Puga-an, Iligan City
25 Construction of One(1)-Storey 2 2 NASCON Competitive 1,011,649.70 994,208.30 December 21, 2011 BAC Resolution No. Two(2)-Classroom 7m x 18m School
BUILDERS Bidding 165 s. 2011
Building (Modified) at Francisco Laya
Memorial Elementary School
Pindugangan, Tipanoy, Iligan City
26 Construction of One(1)-Storey 2 2 NASCON Competitive 1,011,649.70 999,188.91 December 21, 2011 BAC Resolution No. Two(2)-Classroom 7m x 18m School
BUILDERS Bidding 166 s. 2011
Building (Modified) at Iligan City South
1-A Central School, Brgy. Tubod, I.C.
Annex “O”
Types of Consulting Services
Consulting services can be divided into six (6) broad categories namely: (IRR-A Annex “B”)
1. Advisory and Review Services
These services consist of the review and the provision of advice on particular
projects or problems. These include planning, system and implementation
design, financial, fiscal, legal and other professional services, as well as
management, production, inspection, testing and quality control. They also
include such services as appearances before commissions, boards or other
judicial bodies to give evidence or otherwise submit professional opinions.
2. Pre-Investment or Feasibility Studies
These are the studies which normally precede decisions to go (or not to go)
forward with specific projects. These studies may have as their objectives:
a. To establish investment priorities and sector policies – Studies conducted
for this objective include basic resource inventories, such as, river basin
surveys, transport sector surveys, and studies of alternative development
patterns and of sectors on a regional or nationwide scale;
b. To determine the basic features and the feasibility projects – Studies
toward this objective include functional designs, project site selections,
architectural and space programming and physical layout of specific
projects, preliminary designs and cost estimates, and the economic,
financial and environmental impact analyses required for project
evaluation; or
c. To define and propose changes in governmental policies, operations and
institutions necessary for the successful implementation or functioning of
investment projects – Studies undertaken in pursuit of this objective
include analyses of project related organizations, administrative problems,
planning machinery, regulatory and marketing policies, accounting and
management systems, and manpower resources and training requirements.
3. Design
This type services normally consists of three (3) phases:
a. Pre-Design Phase, which establishes the general size and scope of the project
and its location on the site. The consulting services under this category include
reconnaissance, topographical and other engineering and land surveys, soils
investigations, preparation of preliminary architectural/ engineering designs,
layouts, outline specifications, preliminary cost estimates, and specific
recommendations prior to actual design;
b. Basic Design Phase, which includes the preparation of detailed plans, designs,
working drawings, specifications, detailed cost estimates and tender documents
required for invitations of bids for construction works and equipment; and
c. Support Services During Construction, which include assistance and advice in
securing bids, tabulation and analysis of bid results, and making
recommendations on the award of construction contracts, and in preparing formal
contract documents; preparation of supplementary drawings required to suit
actual field conditions; checking detailed construction and as-built drawings,
shop and erection drawings submitted by contractors; making periodic visits to
check on the general progress of work and quality of materials and workmanship;
observing performance tests and start-up and making report thereon; and making
a final inspection and reporting of completed project.
4. Construction Supervision
Consulting services under this category include:
a. Inspection and expediting of the work;
b. Verification and checking or quantities and qualities of work accomplished by
the contractor as against the approved plans, specifications, and programs of
work;
c. Issuance of instructions for correcting on the work;
d. Verification and recommendation for approval of statements or work
accomplished and certificate of project completed by the contractor;
e. Review and recommendation for approval of progress and final billings of the
contractor; and
f. Provision of record or as-built drawing of the completed projects.
The above do not mean direction, superintendence or management of
construction.
5. Management and Related Services
The services under this category, on the other hand, include:
a. Sector policy and regional development studies;
b. Planning, feasibility, market, economic, financial, technical, operations
and sociological studies;
c. Projects management, including procurement advisory services, impact
monitoring, and post-evaluation services;
d. Production management, inventory control, and productivity
improvement;
e. Marketing management and systems;
f. Information and communications technology services, including but not
limited to, information systems design and development, and network
design and installation;
g. Institutional strengthening, organization development, manpower
requirements, training and technology transfer;
h. General management consultancy; and
i. Other related services.
6. Other Technical Services or Special Studies
Other technical services include:
a. Institution building, including organization and management studies, and
business process re-engineering and development;
b. Design and execution of training programs at different levels;
c. Provision of staff to carry out certain functions and to train their
replacements; and
d. Tasks relating to economic and financial studies such as those of tariff
structures.
Special studies include the following:
a. Soils investigations;
b. Studies, tests and process determination performed to establish design criteria for
water facilities;
c. Detailed mill, shop, and / or laboratory inspection of materials and equipments;
d. Land surveys, establishment of boundaries and monuments, and related office
computations and drafting;
e. Parcellary surveys;
f. Engineering surveys (for design and construction) and photogrammetry;
g. Assistance in litigation arising from the development or construction of projects
and in hearings before various approving and regulatory agencies;
h. Investigation involving detailed consideration of the operation, maintenance, and
overhead expenses; and the preparation of rate schedules; earning and expense
statements, feasibility studies, appraisals, evaluations, and material audits or
inventories required for certification of force account construction performed by
the agencies;
i. Preparation of environmental statements and assistance to the agencies in public
hearings;
j. Preparation of operating instructions and manuals for facilities and training of
personnel and assistance in initial operation of facilities;
k. Designs to meet unique and / or above normal requirements brought about by
severe earthquakes, tornadoes, or blasts, or satisfy unique or abnormal tolerances,
safety requirements, etc.;
l. Site and physical planning;
m. Environmental and other aspects of planning;
n. Housing;
o. Interior design;
p. Studies on preservation and restoration of historical, cultural, and artworks;
q. Landscaping;
r. Construction management; and
s. Defense systems design, including self-reliance defense program.
Other specialized expertise not included in the above categories and to be provided for a
client in the performance of a specified task over a specified period of time may also be
considered as consulting services.
Annex P
List of Consultants
CY 2011
NAME ASSIGNMENT PERIOD MONTHLY
(Consultant on) RATE
1 Abao, Apolinario A. Barangay Operations 07/01/11-09/30/11 P 6,000.00
10/01/11-12/31/11
2 Abragan, Providencio Sr. P. Peace and Order and Transportation 07/01/11-12/31/11 15,000.00
3 Cabornay, Alfonso A. Senior Citizens Affairs Office 05/01/11-08/31/11 20,000.00
10/01/11-10/31/11
11/01/11-12/31/11 10,000.00
4 Cuevas, Priscilla G. Barangay Affairs 05/01/11-06/30/11 7,000.00
07/01/11-09/30/11
10/01/11-12/31/11
5 Edmilao, Mario O. People's Complaints & Action Center 07/01/11-09/30/11 18,000.00
10/01/11-12/31/11
6 Gandamra, Saidali C. Muslim & Higaonon Affairs & Peace Initiatives 07/01/11-09/30/11
12,000.00
7 Garcia, Virgilio C. Information Officer 07/01/11-09/30/11 8,000.00
10/01/11-12/31/11
8 Garcillano, Tomas A. Jr. Legal Matters 07/01/11-09/30/11 15,000.00
10/01/11-12/31/11
9 Justo, Saturnino B. Special Operations 07/01/11-09/30/11 13,800.00
Security, Peace & Order Situation of Iligan City 10/01/11-12/31/11
10 Macarimbor, Hadja Fatima D. Property Caretaker 07/01/11-09/30/11 2,000.00
10/01/11-12/31/11
11 Maglasang, Demosthenes P. Special Operations 07/01/11-09/30/11 10,000.00
Personnel Matters for CMO for a Good Quality 10/01/11-12/31/11
Public Service
12 Manaloto, Crispina B. Barangay Affairs 05/01/11-06/30/11 7,000.00
07/01/11-09/30/11
10/01/11-12/31/11
13 Manseras, Romeo E. Special Operations 07/01/11-09/30/11 25,000.00
10/01/11-12/31/11
14 Nadorra. Ladislao Q. Environmental Programs 07/01/11-09/30/11 13,000.00
10/01/11-12/31/11
15 Palafox, Editha Y. Special Operations 07/01/11-09/30/11 15,000.00
10/01/11-12/31/11
16 Siao, Norma Angel B. Special Operations 07/01/11-09/30/11 15,000.00
10/01/11-12/31/11
17 Suerte, Sonny C. Special Operations Officer 07/01/11-09/30/11 20,000.00
10/01/11-12/31/11
18 Tolentino, Lorna O. Communications 07/01/11-09/30/11 10,000.00
10/01/11-12/31/11
19 Israel, Cornelio Engineer 07/01/11-09/30/11 15,000.00
10/01/11-12/31/11
20 Ogoc, Fermore T. Water System and Electro Mechanical Works 07/01/11-09/30/11 15,000.00
10/01/11-12/31/11
21 Tompong, Macario M. Engineer 07/01/11-09/30/11 15,000.00
10/01/11-12/31/11
NAME ASSIGNMENT PERIOD MONTHLY
(Consultant on) RATE
22 Caga, Raides G. Consultant Physician 07/01/11-12/31/11 25,000.00
23 Briones, Adolfo L., Sr. Consultant Physician 07/01/11-12/31/11 25,000.00
24 Yañez, Alejo A. Consultant Physician 07/01/11-12/31/11 20,000.00
Annex Q
Republika ng Pilipinas
LUNSOD NG ILIGAN
Tanggapan ng Sangguniang Panlungsod
REGULAR SESSION HELD ON FEBRUARY 20, 2012
PRESENT:
Hon. Henry C. Dy, City Vice Mayor
Hon.
Hon.
Ruderic C. Marzo,
Providencio A. Abragan, Jr.,
Presiding Officer
Member
Member
Hon. Frederick W. Siao, Member
Hon. Marlene L. Young, Member
Hon. Simplicio N. Larrazabal III, Member
Hon. Moises G. Dalisay, Jr., Member
Hon. Ariel P. Anghay, Member
Hon. Michelle E. Sweet, Member
Hon. Bayani C. Areola, Member
Hon. Chonilo O. Ruiz, Member
Hon. Roy L. Openiano, Member
Hon. Jose L. Zalsos, Member
Hon. Bernard Y. Pacaña, Member
Hon. Riza Jane P. Magaro, Member
ABSENT:
NONE
RESOLUTION NO. 12-134
RESOLUTION APPROVING RESOLUTION NO. 04, SERIES OF 2011 OF
ILIGAN CITY DISASTER RISK REDUCTION AND MANAGEMENT
COUNCIL (ICDRRMC) WHICH APPROVED THE BUDGET PROGRAMMING
FOR THE 5% CITY DISASTER RISK REDUCTION MANAGEMENT
(CDRRM) FUND 2011 IN THE TOTAL AMOUNT OF NINETY-SIX MILLIOM
FOUR HUNDRED EIGHT THOUSAND PESOS (P96,408,000.00) ONLY.
WHEREAS, presented for consideration of the body was an Endorsement dated
September 16, 2011 from the Honorable, City Mayor Lawrence Ll. Cruz relative to the
budget programming of the Calamity Fund of the city, for action;
WHEREAS, Republic Act No. 10121 is an act strengthening the Philippine
Disaster Risk Reduction and Management System providing for the National Disaster
Risk Reduction and Management Plan and mandating the guidelines appropriating funds
therefore and for other purposes;
WHEREAS, Sec. 21 of said RA 10121 state that the Local Calamity Fund shall
henceforth be known as the Local Disaster Risk Reduction and Management Fund
(LDRRMF), of which thirty percent (30%) shall be allocated as Quick Response Fund
(QRF) or stand-by fund for relief and recovery program and seventy percent (70%) for
preparedness and mitigation programs;
WHEREAS, from the appropriated amount, there is a remaining amount of P46,408,000.00 derived from the 2010 Calamity Fund and the amount of P50,000.000.00
from the 2011 Calamity Fund which was then subjected for budget programming by the
Iligan City Disaster Reduction and Management Council (ICDRRMC) under its
Resolution No. 04, s. of 2011 which was submitted to this body for deliberation and
action;
WHEREAS, on motion of Member Chonilo O. Ruiz, duly seconded by Members
Ruderic C. Marzo, Providencio A. Abragan Jr., Moises G. Dalisay, Jr., Bayani C. Areola,
Jose L. Zalsos and Bernard Y. Pacaña
(Page 2 of Res. No. 12-134)
BE IT RESOLVED, AS IT IS HEREBY RESOLVED, By the Sangguniang
Panlungsod of Iligan to APPROVE, as it hereby APPROVES, Resolution No. 04, Series
of 2011 of the Iligan CityDisaster Risk Reduction and Management Council
(ICDRRMC) which approved the budget programming for the 5% City Disaster Risk
Reduction Management (CDRRM) Fund 2011 in the total amount of Ninety-Six Million
Four Hundred Eight Thousand Pesos (P96,408,000.00) Only, to wit:
DRR PROGRAM
AREA
PROJECT ACTIVITIES BUDGET
ALLOCATIO
N
I. PREPAREDNESS
AND
MITIGATION
(70%)
A. Institutionalization and Capacity Building
1. DisasterRisk Management Skills Trainings/Orientations and Seminars/Conferences (these include venue, transportation,
training materials & equipment, documentation cost and other incidental cost related to particular training, travel expenses and uniform)
P 1,585,600.00
2. Repair and rehabilitation / extension of existing Emergency
811 Office to serve as operation center and mini-stockpile warehouse / stockroom
1,500,000.00
3. Acquisition of I unit Fiber Glass Boat 1,000,000.00
4. Acquisition of 1 unit 4 wheel-drive Rescue Vehicle 1,000,000.00
5. Acquisition of Rescue Equipment and Medical Supplies 1,000,000.00
6. Acquisition of 2 units Heavy Equipment 40,000,000.00
7. Acquisition of 2 units Rubber Boat 500,000.00
8. Repair of Ambulance, Light and Heavy Equipment 2,500,000.00
B. Strengthening the City DRRM Council and Constituencies 1,700,000.00
City Disaster Risk reduction and Management Planning/Implementation of Plans (to include Disaster Risk Reduction and Management Council Disaster Risk Reduction
and Management Office, Barangay Disaster Risk Reduction and Management Committee, Regional Disaster Risk
Reduction Management Council, NGOs, Tri-media Groups and others)
Disaster Management Related Activities (to include production of advocacy materials, conduct of advocacy and awareness activities, production of maps)
Technical Assistance to BDRRMCs (to include of Disaster Risk Assessment and Analysis)
C. DRR/CCA Actions
1. Multi-hazard Communication and Warning Systems 800,000.00
2. Flood Control and Climate Change Projects 15,000,000.00
3. Acquisition of Survival Kits 900,000.00
Sub-Total P 67,485,600.00
II. RELIEF,
RESPONSE
AND
RESCUE(30%)
A. Relief Goods (Food and Non-Food items and Medicines) 15,300,000.00
B. Relief Goods (Fuel and lubricants for disaster response,
rescue, monitoring and relief transportation)
2,122,400.00
C. Damage Assessment and Needs Analysis 300,000.00
D. Rehabilitation and Receovery 11,200,000.00
Sub-Total P 28,922,400.00
TOTAL P 96,408,000.00
(VOTING BY ROLL CALL: MARZO, “Yes”; ABRAGAN, “Yes”; SIAO, “Yes”;
YOUNG, “Yes”; LARRAZABAL, “Yes”; DALISAY, “Yes”; ANGHAY, “Yes”;
SWEET, “Yes”; AREOLA, “Yes”; RUIZ, “Yes”; OPENIANO, “Yes”; ZALSOS,
“Yes”; PACAÑA, “Yes”; AND MAGARO, “Yes”).
CARRIED unanimously.
~~~~~~~~~~~~~~~~~~~
Annex R
Office of the City Mayor
ILIGAN CITY DISASTER RISK REDUCTION AND MANAGEMENT COUNCIL OF ILIGAN Disaster Risk Reduction and Management Operations Center
Del Pilar Sr., Poblacion, Iligan City
Tel./Fax No. (063)225-3215 or Mobile Nos.
EXCERPTS FROM THE MINUTES OF ILIGAN CITY DISASTER RISK REDUCTION MANAGEMENT COUNCIL IN ITS MEETING ON THE 9th DAY OF
SEPTEMBER 2011 AT SP SESSION HALL, LEGISLATIVE BUILDING, ILIGAN CITY HALL, BUHANGINAN HILLS, PALA-O, ILIGAN CITY
PRESENT :
Hon. Lawrence Ll. Cruz……………………………… Chairman, ICDRRMC & City Mayor Presiding Officer
Hon. Henry C. Dy ……………………………………. Co-Chairman, ICDRRMC & City Vice Mayor
Engr. Jane J. Docallos, MNSA ……………………. Vice Chair for Preparedness, ICDRRMC & City Director, DILG-Iligan
Ms. Grace Joy O. Saquilabon ……………………..
Vice Chair for Response, ICDRRMC &
Head of CSWD Arch. Gil R. Balondo …………………………………. Vice Chair for Recovery & Rehabilitation,
ICDRRMC & Head of CPDO
Mr. Arnel P. Bendijo …………………………………. Mr. Joel M. Ali …………..…………………………….
Member, ICDRRMC & Head of ICDRRMO Representative of CHO & Sanitation Inspector II
Ms. Sonia A. Llanes …………….…………………… Ms. Renefe M. Padilla ……………………………….
Representative of CEMO & OIC – Research Member, ICDRRMC & Head of Iligan City Council Women
Engr. Franklin D. Maata ……………………………. Ms. Marina P. Jumanlo ………………………………
Mr. Allan B. Padilla ……………………………………
Member, ICDRRMC & Head of CEO Member, ICDRRMC & Head of CBO
OCD Coordinator for Iligan City ICDRRMC & Head of Admin & Training Section of ICDRRMO
Mr. Cesar D. Bastida ………………………………… Ms. Genevieve C. Amodia ………………………….
Representative of DepEd & DepEd – PFC Member, ICDRRMC & Chapter Administrator, Philippine Red Cross – Iligan
Mr. Remegio S. Cabañog ………………………….. Member, ICDRRMC & Provincial Head, DOLE – Iligan
MR. Reynaldo C. Roque ……………………………. Member, ICDRRMC & Head of Housing &
Resettlement Office PCI Andro E. Gomez ………………………………… Representative of PNP-ICPO & PNP Chief
OPB
Maj. John Mark S. Competente …………………. Representative of Phil. Army – Iligan & Operations Officer, 2nd Mechanized Infantry Brigade
Lt. Dann August A. Carino ………………………… Member, ICDRRMC & Station Commander of CGS – Iligan
SFO3 Arnulfo G. Nabua II ………………………… Representative of BFP & Senior Fire Officer
of BFP
PRESENT : (Member Office / Agency not represented)
DENR – Iligan DTI – Iligan
City Agriculture’s Office City Development & Livelihood Office City Veterinarian’s Office ACDVs (4-CSOs & 1 – private sector) ABC President City General Service Office
City Administrator’s Office
ICDRRMC RESOLUTION NO. 4, Series of 2011
“RESOLUTION APPROVING THE BUDGET PROGRAMMING FOR THE 5%
CDRRM FUND 2011 WHICH EMBODIES THE DRR PROGRAM/PROJECT/ (page 2 of ICDRRMC Res. No. 04)
ACTIVITIES OF ILIGAN CITY DISASTER RISK REDUCTION AND MANAGEMENT COUNCIL (ICDRRMC) THRU ILIGAN CITY DISASTER RESK
REDUCTION AND MANAGEMENT OFFICE (ICDRRMO) IN THE TOTAL AMOUNT OF NINETY-SIX MILLION FOUR HUNDRED EIGHT THOUSAND PESOS (Php 96,408,000.00)’
WHEREAS, Republic Act No. 10121 is an act strengthening the Philippines Disaster Risk Reduction and Management System providing for the National Disaster Risk Reduction and Management Framework and Institutionalizing the National Disaster Risk Reduction and
Management Plan, appropriating funds therefore and for other purposes;
WHEREAS, Sec. 21 of saidRA 10121 states that the present Local Calamity Funds shall
henceforth be known as the Local Disaster Risk Reduction and Management Fund (LDRRMF). Not less than five percent (5%) of the estimated revenue from regular sources shall be set aside as the LDRRMF to support disaster risk management activities such as, but not limited to, pre-
disaster preparedness programs including training, purchasing life-saving rescue equipment, supplies and medicines for post disaster activities, and for the payment of premiums on calamity insurance;
WHEREAS, Sec. 21 of saidRA 10121 further states that of the amount appropriated for
LDRRMF, thirty percent (30%) shall be allocated as Quick Response Fund (QRF) or stand-by
fund for relief and recovery programs in order that situation and living conditions of people in communities or areas stricken by disasters, calamities, epidemics of complex emergencies, may be normalized as quickly as possible;
WHEREAS, a Stakeholders’/Disaster Risk Reduction and Management Meeting was held
on August 22, 201110:00 AM at the City Mayor’s Office presided by Hon, Lawrence Ll. Cruz on the subject of budget programming of the Php 96,408,000.00 comprising the Calamity Fund of Php 46,408,000.00 and 2010 and Php 50,000,000.00 from the 2011 fund;
WHEREAS, a Disaster Risk Reduction and Management Final Meeting was held on
August 25, 2011 9:00 AM at CPDO Conference Room, presided by Mr. Pacificador M. Lluch,
Jr., Acting City Administrator on the subject to finalize the list of DRR Projects / Activities for inclusion in the CDRRM Fund 2011 Budget Programming for presentation to ICDRRMC and approval;
WHEREAS, Iligan City Disaster Risk Reduction and Management Council (ICDRRMC)
held its 3rd Quarter, CY 2011 Council Meeting on the 9th day of September 2011 9:00 AM held
at SP Session Hall, Legislative Bldg., Iligan City Hall, Buhanginan Hills, Pala-o, Iligan City presided by Hon. Lawrence Ll. Cruz, City Mayor & Chairman, ICDRRMC;
WHEREAS, presented for consideration by the body the Budget Programming for the 5% CDRRM Fund 2011 of Iligan City Disaster Risk Reduction and Management Council
(ICDRRMC) thru Iligan City Disaster Risk Reduction and Management Office (ICDRRMC) in the total amount of Ninety-Six Million Four Hundred Eight pesos (Php 96,408,000.00);
WHEREAS, the said budget allocates projects / activities of Iligan City Disaster Risk Reduction and Management Council (ICDRRMC) thru Iligan City Disaster Risk Reduction and Management Office (ICDRRMC) for its DRR Program Areas; (a) Seventy Percent (70%) of Five
Percent (5%) CDRRM Fund for preparedness and mitigation programs in the total amount of Sixty-Seven Million Four Hundred Eighty-Five Thousand Six Hundred pesos (Php 67,485,600.00), and; (b) Thirty Percent (30%) of Five Percent (5%) CDRRM Fund for relief,
response and rescue programs in the total amount of Twenty-Eight Million Nine Hundred Twenty-Two Thousand Four Hundred pesos (Php 28,922,400.00);
(page 3 of ICDRRMC Res. No. 04)
WHEREAS, in order to catch up with the budget against which the 5% CDRRM Fund
have been appropriated, there is a need for its soonest approval; NOW THEREFORE, on motion of Arch. Gil R. Balondo, CPDO Officer & Vice Chair for
Recovery and Rehabilitation, ICDRRMC and duly seconded by Hon. Lawrence Ll. Cruz, City Mayor & Chairman, ICDRRMC.
BE IT RESOLVED, AS IT IS HEREBY RESOLVED, By the Iligan City Disaster Risk Reduction and Management Council (ICDRRMC) to APPROVE, as it hereby APPROVES, the Budget Programming for the %% CDRRM Fund 2011 which embodies the DRR Program /
Projects of Iligan City Disaster Risk Reduction and Management Council (ICDRRMC) thru Iligan City Disaster Risk Reduction and Management Office (ICDRRMO) in the total amount of Ninety-Six Million Four Hundred Eight Thousand pesos (Php 96,408,000.00), to wit:
BUDGET PROGRAMMING FOR THE 5% CDRRM FUND 2011
In the Amount of P96,408,000.00
DRR PROGRAMAREA
PROJECT ACTIVITIES BUDGET ALLOCATION
I. PREPAREDNESS AND MITIGATION
(70%)
A. Institutionalization and Capacity Building
9. Disaster Risk Management Skills Trainings/Orientations and Seminars/Conferences
(these include venue, transportation, training materials & equipment, documentation cost and
other incidental cost related to particular training, travel expenses and uniform)
P 1,585,600.00
10. Repair and rehabilitation / extension of existing Emergency 811 Office to serve as operation center and mini-stockpile warehouse / stockroom
1,500,000.00
3. Acquisition of I unit Fiber Glass Boat 1,000,000.00
4. Acquisition of 1 unit 4 wheel-drive Rescue Vehicle 1,000,000.00
5. Acquisition of Rescue Equipment and Medical Supplies 1,000,000.00
6. Acquisition of 2 units Heavy Equipment 40,000,000.00
7. Acquisition of 2 units Rubber Boat 500,000.00
8. Repair of Ambulance, Light and Heavy Equipment 2,500,000.00
B. Strengthening the City DRRM Council and Constituencies
1,700,000.00
City Disaster Risk reduction and Management Planning/Implementation of Plans (to include Disaster
Risk Reduction and Management Council Disaster Risk Reduction and Management Office, Barangay Disaster Risk Reduction and Management Committee, Regional
Disaster Risk Reduction Management Council, NGOs, Tri-media Groups and others)
Disaster Management Related Activities (to include
production of advocacy materials, conduct of advocacy and awareness activities, production of maps)
Technical Assistance to BDRRMCs (to include of Disaster Risk Assessment and Analysis)
C. DRR/CCA Actions
1. Multi-hazard Communication and Warning Systems 800,000.00
2. Flood Control and Climate Change Projects 15,000,000.00
3. Acquisition of Survival Kits 900,000.00
Sub-Total P 67,485,600.00
(page 4 of ICDRRMC Res. No. 04)
II. RELIEF, RESPONSE AND
RESCUE (30%)
A.Relief Goods (Food and Non-Food items and Medicines) 15,300,000.00
B.Relief Goods (Fuel and lubricants for disaster response, rescue, monitoring and relief transportation)
2,122,400.00
C. Damage Assessment and Needs Analysis 300,000.00
D. Rehabilitation and Recovery 11,200,000.00
Sub-Total P28,922,400.00
TOTAL P96,408,000.00
I HEREBY CERTIFY to the correctness of the foregoing resolution.
APPROVED :
Republic of the Philippines
CITY OF ILIGAN
Iligan City Disaster Risk Reduction and Management Office
BUDGET PROGRAMMING FOR THE 5% CDRRM FUND 2011
In the Amount of P96,408,000.00
DRR
PROGRAMAREA PROJECT ACTIVITIES BUDGET
ALLOCATION
I. PREPAREDNESS AND MITIGATION
(70%)
A. Institutionalization and Capacity Building
11. Disaster Risk Management Skills
Trainings/Orientations and Seminars/Conferences (these include venue, transportation, training materials & equipment, documentation cost and
other incidental cost related to particular training, travel expenses and uniform)
P 1,585,600.00
12. Repair and rehabilitation / extension of existing Emergency 811 Office to serve as operation center
and mini-stockpile warehouse / stockroom
1,500,000.00
3. Acquisition of I unit Fiber Glass Boat 1,000,000.00
4. Acquisition of 1 unit 4 wheel-drive Rescue Vehicle 1,000,000.00
5. Acquisition of Rescue Equipment and Medical Supplies 1,000,000.00
6. Acquisition of 2 units Heavy Equipment 40,000,000.00
7. Acquisition of 2 units Rubber Boat 500,000.00
8. Repair of Ambulance, Light and Heavy Equipment 2,500,000.00
B. Strengthening the City DRRM Council and Constituencies
1,700,000.00
City Disaster Risk reduction and Management Planning/Implementation of Plans (to include Disaster
Risk Reduction and Management Council Disaster Risk Reduction and Management Office, Barangay Disaster
Risk Reduction and Management Committee, Regional Disaster Risk Reduction Management Council, NGOs, Tri-media Groups and others)
Disaster Management Related Activities (to include
production of advocacy materials, conduct of advocacy and awareness activities, production of maps)
Technical Assistance to BDRRMCs (to include of Disaster Risk Assessment and Analysis)
C. DRR/CCA Actions
1. Multi-hazard Communication and Warning Systems 800,000.00
2. Flood Control and Climate Change Projects 15,000,000.00
3. Acquisition of Survival Kits 900,000.00
Sub-Total P 67,485,600.00
II. RELIEF, RESPONSE AND
RESCUE (30%)
A.Relief Goods (Food and Non-Food items and Medicines)
15,300,000.00
B.Relief Goods (Fuel and lubricants for disaster response, rescue, monitoring and relief transportation)
2,122,400.00
C. Damage Assessment and Needs Analysis 300,000.00
D. Rehabilitation and Recovery 11,200,000.00
Sub-Total P28,922,400.00
TOTAL P96,408,000.00
Prepared by: Noted by: Approved by:
Annex S
AUGMENTATION OF ALLEGED SAVINGS in OTHER ITEMS within the SAME EXPENSE CLASS - EXECUTIVE OFFICE
EXECUTIVE ORDER NO.
DATE DESCRIPTIVE TITLE FROM AMOUNT TO AMOUNT
53 Mar. 23,2011 1091-769 200,000.00 1091-841 200,000.00
60 Mar. 29,2011 1032-878-39 22,000.00 1032-969 22,000.00
59 Mar. 29,2011 8721-769 10,000.00 8721-969 10,000.00
66 Apr. 4,2011 8821-761 10,000.00 8821-969 10,000.00
72 Apr.13,2011 1101-755 11,000.00 1101-841 11,000.00
78 Apr.18,2011 1101-783 160,000.00 1101-969 160,000.00
82 Apr.20,2011 8731-771 500.00 8731-969 12,500.00
8731-773 12,000.00
93 May 3, 2011 1031 90,000.00 1031-751 15,300.00
1031-755 24,300.00
1031-772 14,400.00
1031-761 27,000.00
1031-841 9,000.00
94 May 9,2011 8971-751 10,000.00 8971-969 10,000.00
101 May 16,2011 4421-969 50,000.00 4421-751 50,000.00
107 May 30,2011 1061-811-2 50,000.00 1061-761 60,000.00
1061-811-3 26,000.00 1061-841 50,000.00
1061-772 5,000.00
1061-771 1,500.00
1061-852 27,500.00
108 May 30,2011 1101-815 11,250.00 1101-761 26,145.00
1101-823 14,895.00
116 June 8,2011 1032-878-39 22,000.00 1032-969 22,000.00
142 July 11, 2011 8721-755 4,500.00 8721-969 4,500.00
146 July 13, 2011 8731-969-10 10,000.00 8731-969 10,000.00
173 Aug. 8, 2011 8771-760 40,000.00 8771-969 40,000.00
174 Aug. 8, 2011 1091-969-41 50,000.00 1091-969 50,000.00
181 Aug. 22, 2011 9931-740 500,000.00 9931-742 500,000.00
182 Aug. 22, 2011 9931-749-1 400,000.00 9931-742 400,000.00
183 Aug. 23, 2011 8771-760 100,000.00 8771-811 100,000.00
186 Aug. 24, 2011 7621-841 10,000.00 7621-755 10,000.00
188 Aug. 31, 2011 1071-823 35,000.00 1071-969 35,000.00
189 Aug. 31, 2011 1041-751 30,000.00 1041-841 30,000.00
190 Aug. 31, 2011 8754-761 100,000.00 8754-841 100,000.00
206 Sept. 15, 2011 8754-761 900,000.00 8754-841 900,000.00
207 Sept. 15, 2011 8731-751 19,010.00 8731-969 25,260.00
8731-771 250.00
8731-773 6,000.00
214 Sept. 22, 2011 1011-765 500,000.00 1011-882 500,000.00
224 Oct. 7, 2011 1032-878-39 15,000.00 1032-841 15,000.00
225 Oct. 10, 2011 1071-771 5,000.00 1071-751 83,150.00
1071-761 62,500.00
1071-774 15,650.00
241 Oct. 24, 2011 1111-841 30,000.00 1111-969 30,000.00
242 Oct. 24, 2011 9931-701 1,000,000.00 9931-742 1,000,000.00
243 Oct. 24, 2011 1091-841 100,000.00 1091-761 200,000.00
1091-969 100,000.00 1091-756 200,000.00
1091-969-41 200,000.00
244 Oct.24,2011 1081-751-1 50,000.00 1081-751 50,000.00
245 Oct.24,2011 8731-773 6,000.00 8731-841 10,000.00
8731-969 4,000.00
246 Oct.24,2011 8821-1-751 18,000.00 8821-1-841 18,000.00
247 Oct.24,2011 9931-969-20 250,000.00 9931-969-25 250,000.00
249 Oct.24,2011 Salaries savings,Aug.1 to Oct. 31 1081-701 190,260.00 1081-723 190,260.00
252 Nov. 3,2011 Laboratory Expenses 8771-760 40,000.00 8771-751 40,000.00
253 Nov. 3,2011 7611-772 15,000.00 7611-774 15,000.00
254 Nov. 3,2011 1101-969-442 10,560.00 1101-841 10,560.00
255 Nov. 3,2011 101-8751-841 18,000.00 101-8751-761 28,000.00
101-8751-969 10,000.00 101-8751-2-761 40,000.00
101-8751-2-841 30,000.00 101-8751-3-761 30,800.00
101-8751-2-969 10,000.00
EXECUTIVE ORDER NO.
DATE DESCRIPTIVE TITLE FROM AMOUNT TO AMOUNT
101-8751-3-841 25,000.00
101-8751-3-969 5,800.00
267 Nov.21, 2011
6511-795 13,406.00 101-6541-772 2,000.00
101-6541-751 9,106.00
101-6541-969 2,300.00
264 Nov.21,2011 1031-772 10,000.00 1031-969 24,000.00
1031-771 14,000.00
265 Nov.21,2011 4421-969 170,000.00 4421-760 170,000.00
271 Nov.24,2011 1051-771 10,000.00 1051-755 10,000.00
272 Nov.24,2011 1131-772 16,000.00 1131-841 16,000.00
1131-969-55 50,000.00 1131-761 50,000.00
275 Nov.24,2011 1031-751 30,000.00 1031-969 30,000.00
282 Nov.29,2011 1158-2-751 15,000.00 1158-2-969 15,000.00
284 Dec.1,2011 8971-753 21,000.00 8971-969 21,000.00
286 Nov.6,2011 Extra cash Gift 9931-724 6,620,000.00 9931-749 6,620,000.00
287 Nov. 26,2011 Salaries savings, Nov. 1 to Dec. 31 1081-701 95,040.00 1081-723 306,840.00
1081-701 31,800.00
1081-713 78,000.00
1081-714 78,000.00
1081-711 24,000.00
288 Nov.6,2011 1061-771 2,800.00 1061-761 50,000.00
1061-969 10,000.00
1061-841 4,200.00
1061-811-3 33,000.00
296 Dec.12,2011 4421-761 167,000.00 4421-760 352,000.00
4421-767 240,000.00 4421-841 15,000.00
4421-751 40,000.00
303 Dec. 16, 2011 8811-767 200,000.00 8811-969 104,165.00
8811-771 2,342.00 8811-841 50,000.00
8811-774 15,600.00 8811-1-969 30,000.00
8811-815 82,663.00 8811-1-841 30,000.00
8811-969-19 600.00 8812-761 100,000.00
8811-1-751 30,000.00 8812-757 8,000.00
8811-1-772 13,000.00 8812-841 50,000.00
8812-751 11,960.00 8812-969 10,000.00
8812-772 1,000.00 8821-841 5,000.00
8812-751 18,000.00
8821-772 12,000.00
304 Dec. 16,2011 1032-753 50,000.00 1032-761 50,000.00
305 Dec. 16,2011 7611-772 18,000.00 7611-767 18,000.00
308 Dec. 16,2011 8731-771 250.00 8731-841 7,750.00
8731-751 7,500.00
314 Dec.26,2011 8731-724 90,000.00 8731-795 250,000.00
8731-725 160,000.00
321 Dec. 29, 2011 1091-751 5,000.00 1091-969 110,000.00
1091-755 2,000.00
1091-756 1,000.00
1091-761 100,000.00
1091-841 2,000.00
323 Dec. 29, 2011 1091-772 14,000.00 1091-841 55,700.00
1091-761 20,000.00 1091-969 50,000.00
1091-755-1 3,000.00
1091-751-2 58,000.00
1091-756 10,700.00
Total 14,311,036.00 14,311,036.00
Prepared by:
Verified by:
EVERLY L. BACO
GULAM D. SUCOR
State Auditor I
State Auditor IV
Audit Team Member
Audit Team Leader
Annex S
AUGMENTATION OF ALLEGED SAVINGS in OTHER ITEMS within the SAME EXPENSE CLASS - LEGISLATIVE OFFICE
LEGISLATIVE ORDER NO.
DATE DESCRIPTIVE TITLE FROM AMOUNT TO AMOUNT
3 Jan. 24, 2011 1021-969-26 1,350,000.00 1021-796 1,350,000.00
4 Jan. 24, 2011 1021-969-26 50,000.00 1021-969 50,000.00
6 Jan. 31, 2011 1021-969 500,000.00 1021-795 500,000.00
8 Jan. 31, 2011 1021-973 100,000.00 1021-969 100,000.00
9 Jan. 31, 2011 1021-969-26 10,000.00 1021-969 10,000.00
10 Jan. 31, 2011 1021-969-26 25,000.00 1021-969 25,000.00
11 Jan. 31, 2011 1021-973 20,000.00 1021-969 20,000.00
15 Feb. 1, 2011 1021-969-26 200,000.00 1021-751 200,000.00
16 Feb. 1, 2011 1021-793 1,025,000.00 1021-796 1,025,000.00
17 Feb. 1, 2011 1021-969-26 100,000.00 1021-795 100,000.00
18 Feb. 1, 2011 1021-969 300,000.00 1021-795 300,000.00
19 Feb. 2, 2011 1021-969-26 20,000.00 1021-969 20,000.00
20 Feb. 2, 2011 1021-969-26 150,000.00 1021-795 150,000.00
21 Feb. 2, 2011 1021-969-26 150,000.00 1021-795 150,000.00
22 Feb. 2, 2011 1021-878-30 250,000.00 1021-751 250,000.00
23 Feb. 2, 2011 1021-751 12,500.00 1021-795 12,500.00
25 Feb. 4, 2011 Allocated for Kag. R. Marzo 1021-969-26 75,000.00 1021-795 75,000.00
26 Feb. 4, 2011 Allocated for Kag. F. Siao 1021-969-26 150,000.00 1021-795 150,000.00
27 Feb. 4, 2011 Allocated for Kag. B. Areola 1021-793 45,000.00 1021-796 45,000.00
28 Feb. 4, 2011 Allocated for Kag. S. N. Larrazabal 1021-793 45,000.00 1021-796 45,000.00
29 Feb. 4, 2011 Allocatedfor Kag. R. Openiano 1021-793 45,000.00 1021-795 45,000.00
30 Feb. 4, 2011 Allocated for Kag. R. Marzo 1021-969-26 150,000.00 1021-795 150,000.00
32 Feb. 4, 2011 Allocated for Kag. R. Marzo 1021-751 12,000.00 1021-795 12,000.00
33 Feb. 4, 2011 Allocated for Kag. B.Pacana 102-769-26 75,000.00 1021-751 25,000.00
1021-796 50,000.00
35 Feb.14,2011 1021-969 25,000.00 1021-773 25,000.00
36 Feb.17, 2011 1021-793 25,000.00 1021-796 25,000.00
37 Feb.17, 2011 1021-793 45,000.00 1021-795 45,000.00
38 Feb. 18, 2011 1021-969-26 540,250.00 1021-793 158,000.00
1021-795 382,250.00
39 Feb.21,2011 Allocated for Kag. A. Anghay 1021-793 45,000.00 1021-969 45,000.00
40 Feb.21,2011 Allocated for Kag. M. Dalisay 1021-793 30,000.00 1021-969 30,000.00
43 Mar. 4, 2011 Allocated for Kag. M.Sweet 1021-969-26 60,000.00 1021-969 60,000.00
44 Mar. 4, 2011 Allocated for Kag. B. Areola 1021-796 21,600.00 1021-795 21,600.00
46 Mar. 4, 2011 Allocated for Kag. F. Siao 1021-793 22,500.00 1021-795 37,500.00
1021-751 15,000.00
48 Mar. 16, 2011 Alocated for Kag. RJ Magaro 1021-969-26 15,000.00 1021-969 15,000.00
52 Mar. 17, 2011 Alocated for Kag. RJ Magaro 1021-969-26 300,000.00 1021-795 300,000.00
54 Mar. 17, 2011 Allocatedfor Kag. R. Openiano 1021-751 16,500.00 1021-795 16,500.00
55 Mar. 17, 2011 Allocated for Kag. M. Sweet 1021-969-26 25,000.00 1021-969 25,000.00
56 Mar. 17, 2011 Allocated for Kag. C. Ruiz 1021-969-26 50,000.00 1021-969 50,000.00
57 Mar. 17, 2011 Allocated for Kag. C. Ruiz 1021-969-26 200,000.00 1021-796 200,000.00
58 Mar. 21, 2011 Allocated for Kag. B. Y. Pacana 1021-969 75,000.00 1021-796 75,000.00
60 Feb. 21,2011 Allocated for Kag. B. Y. Pacana 1021-793 22,500.00 1021-796 22,500.00
61 Mar. 23,2011 Allocated for Kag. B. Y. Pacana 1021-793 87,500.00 1021-969 87,500.00
62 Mar. 23,2011 Allocated for Kag. R. L. Openiano 1021-969-26 60,000.00 1021-969 60,000.00
63 Mar. 23,2011 Allocated for Kag. J. L. Zalsos 1021-969-26 180,000.00 1021-796 180,000.00
64 Mar. 23,2011 Allocated for Kag. 1021-969-26 180,000.00 1021-796 180,000.00
65 Mar. 23,2011 Allocated for Kag. M. Dalisay 1021-969-26 180,000.00 1021-796 180,000.00
66 Mar. 23,2011 Allocated for Kag. S. Larrazabal 1021-969-26 180,000.00 1021-796 180,000.00
67 Mar. 23,2011 Allocated for Kag. B. Areola 1021-969-26 180,000.00 1021-796 180,000.00
68 Mar. 23,2011 Allocated for Kag. A. Anghay 1021-969-26 25,000.00 1021-969 25,000.00
69 Apr. 5, 2011 Allocated for Kag. A. Anghay 1021-969 200,000.00 1021-751 200,000.00
70 Apr. 5, 2011 Allocated for Kag. A. Anghay 1021-969 200,000.00 1021-796 200,000.00
1021-969 300,000.00 1021-795 300,000.00
72 Apr. 5, 2011 Allocated for Kag. M. Sweet 1021-969-26 100,000.00 1021-795 100,000.00
74 Apr. 6,2011 Allocated for Kag. M. Sweet 1021-793 812,500.00 1021-796 812,500.00
76 Apr. 6,2011 Allocaed for Kag. RJ P. Magaro 1021-969-26 20,000.00 1021-969 20,000.00
LEGISLATIVE ORDER NO.
DATE DESCRIPTIVE TITLE FROM AMOUNT TO AMOUNT
77 Apr. 6,2011 Allocated for Kag. C. Ruiz 1021-793 81,000.00 1021-796 125,000.00
1021-751 44,000.00
78 Apr. 6,2011 Allocated for Kag. J. L. Zalsos 1021-793 36,000.00 1021-969 36,000.00
79 Apr. 6,2011 Allocated for Kag. M. Dalisay 1021-793 10,000.00 1021-969 10,000.00
80 Apr. 7, 2011 Allocated for Kag. R. L. Openiano 1021-969-26 40,000.00 1021-969 40,000.00
82 Apr. 8 , 2011 Allocated for Kag. A. Anghay 1021-793 36,000.00 1021-969-26 25,000.00
1021-796 11,000.00
83 Apr. 8 , 2011 Allocated for Kag. A. Anghay 1021-751 25,000.00 1021-795 25,000.00
84 Apr. 8 , 2011 Allocated for Kag. M. L. Young 1021-793 90,000.00 1021-795 165,000.00
1021-969-26 75,000.00
85 Apr. 8 , 2011 Allocated for Kag. M. L. Young 1022-969 20,000.00 1022-771 20,000.00
86 Apr. 11,2011 Allocated for Kag. M. Sweet 1021-793 45,000.00 1021-795 45,000.00
88 Apr. 13, 2011 Allocated for Kag. M. Sweet 1021-969 300,000.00 1021-795 392,200.00
1021-969-36 92,200.00
90 Apr. 13, 2011 Allocated for Kag. P. Abragan, Jr. 1021-969-26 120,000.00 1021-795 120,000.00
91 Apr. 13, 2011 Allocated for Kag. F. Siao 1021-969-26 120,000.00 1021-795 120,000.00
92 Apr. 13, 2011 1021-969-26 120,000.00 1021-795 120,000.00
95 Apr. 19,2011 Allocated for Kag. R. Marzo 1021-772 100,000.00 1021-751 100,000.00
96 Apr. 19,2011 Allocated for Kag. M. Dalisay 1021-793 40,000.00 1021-969 40,000.00
97 Apr. 19,2011 Allocated for Kag. M. Dalisay 1021-751 20,000.00 1021-796 20,000.00
99 Apr. 26, 2011 Allocated for Kag. M. Dalisay 1021-878-30 200,000.00 1021-751 200,000.00
100 Apr. 27, 2011 Allocated for Kag. P. Abragan, Jr. 1021-793 36,000.00 1021-795 71,000.00
1021-751 35,000.00
103 Apr. 27, 2011 Allocated for Kag. R. Marzo 1021-751 35,861.46 1021-795 35,861.46
104 Apr. 27, 2011 Allocated for Kag. M. E. Sweet 1021-969-26 35,000.00 1021-795 99,000.00
1021-793 36,000.00
1021-751 28,000.00
105 Apr. 29,2011 Allocated for Kag. M. E. Sweet 1021-969 21,000.00 1021-773 21,000.00
106 May 2,2011 Allocated for Kag. F. W. Siao 1021-751 30,198.89 1021-795 30,198.89
107 May 2,2011 Allocated for Kag. A. P. Anghay 1021-751 47,000.00 1021-796 47,000.00
108 May 2,2011 Allocated for Kag. A. P. Anghay 1021-969-26 20,000.00 1021-795 56,000.00
1021-793 36,000.00
May 2,2011 Allocated for Kag. A. Anghay 1021-772 60,000.00 1021-796 200,000.00
1021-969-26 140,000.00
111 May 4,2011 Allocated for Kag. S. N. Larrazabal 1021-793 21,000.00 1021-796 65,000.00
1021-751 44,000.00
113 May 5,2011 Allocated for Kag. S. Larrazabal 1021-795 200,000.00 1021-796 200,000.00
114 May 5,2011 Allocated for Kag. S. Larrazabal 1021-969-26 25,000.00 1021-969 25,000.00
115 May 5,2011 Allocated for Kag. S. Larrazabal 1021-751 20,000.00 1021-795 20,000.00
117 May 10,2011 Allocated for Kag. S. Larrazabal 1021-969-26 145,800.00 1021-969 145,800.00
119 May 10,2011 Allocated for Kag. M. Dalisay 1021-751 30,000.00 1021-969 30,000.00
122 May 11,2011 Allocated for Kag. R. L. Openiano 1021-751 5,000.00 1021-969 5,000.00
123 May 16, 2011 Allocated for Kag. M. L. Young 1021-969-26 85,000.00 1021-969 118,000.00
1021-751 33,000.00
124 May 16, 2011 Allocated for Kag. C. Ruiz 1021-969-26 290,000.00 1021-796 290,000.00
125 May 16, 2011 Allocated for Kag. A. P. Anghay 1021-969-26 166,050.00 1021-796 166,050.00
126 May 16, 2011 Allocated for Kag. J. L. Zalsos 1021-969-26 166,050.00 1021-796 166,050.00
129 June 2, 2011 Allocated for Kag. M. E. Sweet 1021-969-26 135,000.00 1021-795 135,000.00
131 June 7, 2011 Allocated for Kag. B. Areola 1021-793 36,000.00 1021-796 36,000.00
132 June 8,2011 Allocated for Kag. M. E. Sweet 1021-796 15,000.00 1021-969 15,000.00
133 June 8,2011 Allocated for Kag. A. P. Anghay 1021-751 8,000.00 1021-969 8,000.00
134 June 9, 2011 Allocated for Kag. M. E. Sweet 1021-969-26 500,000.00 1021-795 300,000.00
1021-796 200,000.00
136 June 17, 2011 Allocated for Kag. M. Dalisay 1021-969-26 166,050.00 1021-796 166,050.00
137 June 23, 2011 Allocated for Kag. A.P. Anghay 1021-793 168,750.00 1021-796 168,750.00
138 June 28,2011 Allocated for Kag. A.P. Anghay 1021-793 40,500.00 1021-751 40,500.00
139 June 28,2011 Allocated for Kag. R. L. Openiano 1021-793 40,500.00 1021-969 40,500.00
140 June 28,2011 Allocated for Kag. M. E. Sweet 1021-751 5,000.00 1021-969 5,000.00
142 Jul. 5, 2011 Allocated for Kag. M. E. Sweet 1021-969 500,000.00 1021-795 500,000.00
143 Jul. 5, 2011 Allocated for Kag. M. E. Sweet 1021-969 250,000.00 1021-796 250,000.00
144 Jul. 6, 2011 Allocated for Kag. M. E. Sweet 1021-878-30 225,000.00 1021-751 225,000.00
145 Jul. 8, 2011 Allocated for Kag. M. E. Sweet 2033-778 90,000.00 1021-796 90,000.00
LEGISLATIVE ORDER NO.
DATE DESCRIPTIVE TITLE FROM AMOUNT TO AMOUNT
146 Jul. 8, 2011 Allocated for Kag. M. E. Sweet 1021-793 40,500.00 1021-795 40,500.00
147 Jul. 13,2011 Allocated for Kag. M. E. Sweet 2033-715 48,000.00 1021-705 48,000.00
149 Jul. 18,2011 Allocated for Kag. M. E. Sweet 1021-793 168,750.00 1021-796 168,750.00
150 Jul. 18,2011 Allocated for Kag. B. Y. Pacana
38,250.00 1021-796 90,750.00
1021-969-26 52,500.00
151 Jul. 18,2011 Allocated for Kag. S. Larrazabal 1021-969-26 202,500.00 1021-796 202,500.00
152 Jul. 18,2011 Allocated for Kag. R. C. Marzo 1021-969-26 135,000.00 1021-795 135,000.00
153 Jul. 22,2011 Allocated for Kag. F. W. Siao 1021-969-26 135,000.00 1021-795 135,000.00
154 Jul. 22,2011 Allocated for Kag. R. L. Openiano 1021-969-26 135,000.00 1021-795 135,000.00
155 Jul. 22,2011 Allocated for Kag. C. O. Ruiz 1021-793 209,250.00 1021-796 209,250.00
156 Jul. 22,2011 Allocated for Kag. B. C. Areola 1021-969-26 202,500.00 1021-796 202,500.00
157 Jul. 22,2011 Allocated for Kag. M. L. Young 1021-969-26 135,000.00 1021-795 135,000.00
158 Jul. 25,2011 Allocated for Kag. F. W. Siao 1021-793 31,500.00 1021-751 31,500.00
159 Jul. 25,2011 Allocated for Kag. R. C. Marzo 1021-793 50,000.00 1021-751 50,000.00
160 Jul. 26,2011 Allocated for Kag. C. O. Ruiz 1021-751 45,000.00 1021-796 45,000.00
164 Aug. 1, 2011 Allocated for Kag. C. O. Ruiz 1021-755 70,000.00 1021-761 70,000.00
165 Aug. 2, 2011 Allocated for Kag. RJ P. Magaro 1021-969-26 67,500.00 1021-969 67,500.00
166 Aug. 2, 2011 Allocated for Kag. C. O. Ruiz 1021-751 18,000.00 1021-969 18,000.00
167 Aug. 2, 2011 Allocated for Kag RJ P. Magaro 1021-795 5,000.00 1021-969 5,000.00
168 Aug. 4, 2011 Allocated for Kag RJ P. Magaro 1021-969 150,000.00 1021-796 150,000.00
169 Aug. 4, 2011 Allocated for Kag RJ P. Magaro 1021-772 92,000.00 1021-795 92,000.00
170 Aug. 5, 2011 Allocated for Kag. J. L. Zalsos 1021-793 5,000.00 1021-969 5,000.00
171 Aug. 8, 2011 Allocated for Kag. A. P. Anghay 1021-969-26 67,500.00 1021-796 135,250.00
1021-793 67,750.00
172 Aug. 8, 2011 Allocated for Kag. J. L. Zalsos 1021-969-26 67,500.00 1021-796 172,750.00
1021-793 105,250.00
173 Aug. 10, 2011 Allocated for Kag. C. O. Ruiz 1021-969-26 90,000.00 1021-796 159,750.00
1021-793 69,750.00
174 Aug. 10, 2011 Allocated for Kag. M. E. Sweet 1021-969-26 45,000.00 1021-795 45,000.00
175 Aug. 10, 2011 Allocated for Kag. M. E. Sweet 1021-793 13,500.00 1021-969 13,500.00
177 Aug. 15, 2011 Allocated for Kag. M. E. Sweet 1021-969 200,000.00 1021-751 200,000.00
178 Aug. 15, 2011 Allocaed for Kag. S. N. Larrazabal 1021-793 225,000.00 1021-796 225,000.00
179 Aug. 16, 2011 Allocaed for Kag. S. N. Larrazabal 1021-969-26 211,850.00 1021-795 100,000.00
1021-751 111,850.00
181 Aug. 17, 2011 Allocaed for Kag. S. N. Larrazabal 1021-969 200,000.00 1021-795 200,000.00
182 Aug. 17, 2011 Allocated for Kag. B. C. Areola 1021-793 9,000.00 1021-796 3,492.70
1021-9690 5,507.30
183 Aug. 17, 2011 Allocated for Kag. B. C. Areola 1021-878-29 62,500.00 1021-795 62,500.00
184 Aug. 17, 2011 Allocated for Kag. B. C. Areola 1021-969-26 22,500.00 1021-796 29,250.00
1021-793 6,750.00
185 Aug. 19,2011 Allocated for Kag. B. C. Areola 1021-969 150,000.00 1021-795 150,000.00
186 Aug. 18, 2011
Allocated for Kag. P. A. Abragan,
Jr. 1021-969-26 180,000.00 1021-795 180,000.00
187 Aug. 19,2011 Allocated for Kag. M. E. Sweet 1021-751 5,000.00 1021-969 5,000.00
188 Aug. 23, 2011 Allocated for Kag. R. C. Marzo 1021-793 85,000.00 1021-795 85,000.00
189 Aug. 23, 2011 Allocated for Kag. B. C. Areola 1021-969-26 45,000.00 1021-796 45,000.00
192 Sep. 5, 2011 Allocated for Kag. M. Dalisay 1021-969-26 67,500.00 1021-796 67,500.00
193 Sep. 6, 2011 Allocated for Kag. A. P. Anghay 1021-796 100,000.00 1021-969 100,000.00
194 Sep. 6, 2011 Allocated for Kag. M. E. Sweet 1021-795 35,000.00 1021-969 35,000.00
195 Sep. 13, 2011 Allocated for Kag. B. C. Areola 1021-969-26 22,500.00 1021-969 67,500.00
1021-793 45,000.00
197 Sep.23, 2011 Allocated for Kag. M. L. Young 1021-969-26 45,000.00 1021-969 200,000.00
1021-795 40,000.00
1021-751 25,000.00
1021-793 90,000.00
200 Sep.23, 2011 Allocated for Kag. M. L. Young 1021-793 20,000.00 1021-969 20,000.00
202 Oct. 4,2011 Allocated for Kag. M. L. Young 1021-969 300,000.00 1021-795 300,000.00
203 Oct. 4,2011 Allocated for Kag. M. L. Young
200,000.00 1021-796 200,000.00
204 Oct. 4,2011 Allocated for Kag. M. L. Young 1021-969 35,000.00 1021-761 35,000.00
205 Oct. 4,2011 Allocated for Kag. M. L. Young 1021-969-26 100,000.00 1021-751 162,500.00
1021-878-29 62,500.00
207 Oct. 5, 2011 Allocated for Kag. M. E. Sweet 1021-793 45,000.00 1021-795 45,000.00
208 Oct. 5, 2011 Allocaed fro Kag. R. C. Marzo 1021-969-26 195,000.00 1021-795 195,000.00
LEGISLATIVE ORDER NO.
DATE DESCRIPTIVE TITLE FROM AMOUNT TO AMOUNT
211 Oct. 10, 2011 Allocted forKgag. J. L. Zalsos 1021-969-26 225,000.00 1021-796 225,000.00
212 Oct. 10, 2011 Allocated for Kag. A. P. Anghay 1021-969-26 225,000.00 1021-796 225,000.00
213 Oct. 10, 2011 Allocated for Kag. R. C. Marzo 1021-793 5,000.00 1021-969 5,000.00
214 Aug. 10, 2011 Allocated for Kag. M. E. Sweet 1021-969-26 150,000.00 1021-795 150,000.00
215 Oct. 10, 2011 Allocated for Kag. A. P. Anghay 1021-793 45,000.00 1021-796 45,000.00
216 Oct. 10, 2011 Allocated for Kag. R. O. Ruiz 1021-969-26 300,000.00 1021-796 300,000.00
217 Oct. 11, 2011 Allocated for Kag. B. C. Areola 1021-969-26 225,000.00 1021-796 225,000.00
218 Oct. 11, 2011 Allocated for Kag. RJ P. Magaro 1021-969-26 97,500.00 1021-795 97,500.00
219 Oct. 11, 2011 Allocated for Kag. M. Dalisay 1021-969-26 225,000.00 1021-796 225,000.00
220 Aug. 11, 2011 Allocated for Kag. M.L. Young 1021-969-26 150,000.00 1021-795 150,000.00
221 Oct. 11, 2011 Allocated for Kag. F. W. Siao 1021-969-26 195,000.00 1021-795 195,000.00
222 Oct. 11, 2011 Allocated for Kag. R. L. Openiano 1021-969-26 195,000.00 1021-795 195,000.00
223 Oct. 11, 2011 Allocated for Kag. S. N. Larrazabal 1021-969-26 225,000.00 1021-796 225,000.00
224 Oct. 11, 2011 Allocated for Kag. P.A. Abragan, Jr. 1021-969-26 150,000.00 1021-795 150,000.00
225 Oct. 21, 2011 Allocated for Kag. P.A. Abragan, Jr. 1022-755 40,000.00 1022-761 40,000.00
226 Oct. 24, 2011 Allocated for Kag. P.A. Abragan, Jr. 1021-793 65,000.00 1021-969 65,000.00
227 Oct. 25, 2011 Allocated for Kag. P.A. Abragan, Jr. 1021-969 200,000.00 1021-796 200,000.00
228 Oct. 26, 2011 Allocated for Kag. P.A. Abragan 1022-701 170,000.00 1021-705 170,000.00
229 Oct. 26, 2011 Allocated for Kag. S. N. Larrazabal 1021-751 5,000.00 1021-969 5,000.00
230 Oct. 26, 2011 Allocated for Kag. R. L. Openiano 1021-793 58,500.00 1021-969 58,500.00
231 Oct. 26, 2011 Allocated for Kag. R. L. Openiano 1021-878-30 325,000.00 1021-751 325,000.00
232 Oct. 26, 2011 Allocated for Kag. C. O. Ruiz 1021-751 2,500.00 1021-969 2,500.00
234 Oct. 27, 2011 Allocated for Kag. C. O. Ruiz 1021-969-26 500,000.00 1022-795 500,000.00
235 Oct. 27, 2011 Allocated for Kag. RJ P. Magaro 1021-751 5,000.00 1021-969 5,000.00
236 Oct. 27, 2011 Allocated for Kag. 1021-969-26 75,000.00 1021-796 103,000.00
1021-793 22,500.00
1021-751 5,500.00
238 Oct. 27, 2011 Allocated for Kag. A. P. Anghay 1021-793 187,500.00 1021-796 187,500.00
239 Oct. 27, 2011 Allocated for Kag. S. N. Larrazabal 1021-793 99,000.00 1021-796 166,500.00
1021-969-26 67,500.00
240 Oct. 27, 2011 Allocated for Kag. J. L. Zalsos 1021-793 45,000.00 1021-796 55,000.00
1021-751 10,000.00
241 Oct. 27, 2011 Allocated for Kag. R. C. Marzo 1021-793 40,000.00 1021-795 141,940.64
1021-751 101,940.64
242 Nov. 8, 2011 Allocated for Kag. S. N. Larrazabal 1021-793 187,500.00 1021-796 187,500.00
243 Nov. 8, 2011 Allocated for Kag. C. O. Ruiz 1021-793 232,500.00 1021-796 232,500.00
245 Nov. 9, 2011 1021-969 150,000.00 1021-761 150,000.00
246 Nov. 9, 2011 Allocated for Kag. S. N. Larrazabal 1021-751 50,000.00 1021-796 50,000.00
247 Nov. 9, 2011 Allocated for Kag. F. W. Siao 1021-793 45,000.00 1021-795 45,000.00
248 Nov.11, 2011 Allocated for Kag. C. O. Ruiz 1021-751 60,000.00 1021-796 60,000.00
249 Nov.11, 2011 Allocated for Kag. F. W. Siao 1021-793 50,000.00 1021-795 50,000.00
262 Nov. 14, 2011 Allocated for Kag. R. L. Openiano 1021-751 10,000.00 1021-969 10,000.00
253 Nov.15, 2011 Allocated for Kag. M. Dalisay 1021-793 187,500.00 1021-796 187,500.00
254 Nov.15, 2011 Allocated for Kag. M. Dalisay 1021-793 20,000.00 1021-969 20,000.00
255 Nov.15, 2011 Allocated for Kag. B. C. Areola 1021-793 232,500.00 1021-796 232,500.00
257 Nov. 16, 2011 Allocated for Kag. B. C. Areola 1021-793 225,000.00 1021-796 225,000.00
258 Nov. 16, 2011 Allocated for Kag. J. L. Zalsos 1021-793 187,500.00 1021-796 187,500.00
259 Nov.23, 2011 Allocated for Kag. J. L. Zalsos 1022-717 14,526.00 1022-725 14,526.00
262 Nov.23, 2011 Allocated for Kag. P. A. Abragan, Jr. 1021-751 50,000.00 1021-795 50,000.00
263 Nov. 29, 2011 1021-751 200,000.00 1021-795 200,000.00
264 Nov. 29, 2011 Allocated for Kag. M. Dalisay 1021-793 60,000.00 1021-969 60,000.00
267 Dec. 2,2011 Allocated for Kag. RJ P. Magaro 1021-751 40,000.00 1021-969 40,000.00
268 Dec. 2,2011 Allocated for Kag. S. N. Larrazabal 1021-751 11,500.00 1021-796 11,500.00
270 Dec. 5, 2011 Allocated for Kag. 1021-751 15,000.00 1021-969 15,000.00
272 Dec. 5, 2011 1021-751 20,000.00 1021-969 20,000.00
274 Dec. 5, 2011 Allocated for Kag. R. L. Openiano 1021-751 100,000.00 1021-796 100,000.00
275 Dec. 5, 2011 Allocated for Kag. R. L. Openiano 1021-751 35,000.00 1021-795 35,000.00
276 Dec. 12, 2011 Allocated for Kag. R. L. Openiano 1021-761 148,181.55 1021-796 225,000.00
1021-751 76,818.45
277 Dec. 20, 2011 Allocated for Kag. B. Y. Pacana 1021-751 47,150.72 1021-796 47,150.72
280 Dec.26,2011
1022-969 44,426.00 1022-761 103,037.00
LEGISLATIVE ORDER NO.
DATE DESCRIPTIVE TITLE FROM AMOUNT TO AMOUNT
1022-755 58,611.00
1021-714 15,788.00 15,788.00
282 Dec.29, 2011 1022-771 2,446.80 1021-796 134,202.27
1021-773 46,000.00
1021-793 14,176.72
1021-969 71,578.75
283 Dec.29, 2011 1021-969 175,000.00 1021-795 75,000.00
1021-796 100,000.00
286 Dec.29, 2011 1021-755 7,850.00 1021-796 7,850.00
287 Dec.29, 2011 1021-793 40,000.00 1021-796 40,000.00
288 Dec.29, 2011
1021-969 2,000.00 1021-796 35,641.75
1021-969 33,641.75
289 Dec.29, 2011 1021-717 205,695.00 1021-705 205,695.00
290 Dec.29, 2011 1021-772 29,454.43 1021-796 29,454.43
291 Dec.29, 2011
1021-969 71,852.72 1021-796 71,852.72
Total 27,787,048.88 27,787,048.88
SUMMARY
Executive Office
14,311,036.00
Legislative Office
27,787,048.88
Total
42,098,084.88
Prepared by:
Verified by:
EVERLY L. BACO
GULAM D. SUCOR
State Auditor I
State Auditor IV
Audit Team Member
Audit Team Leader
Annex T
AUGMENTATION FOR TRANSFER OF APPROPRIATIONS FROM ONE ITEM TO ANOTHER - EXECUTIVE OFFICE
EXECUTIVE ORDER NO.
DATE DESCRIPTIVE TITLE FROM AMOUNT TO AMOUNT
9 Jan.25,2011 1015-765 108,000.00 9931-765 4,485,000.00
1127 72,000.00
55 Mar. 23, 2011
1122 72,000.00
4,485,000.00
3391 12,000.00
121 No date
3392 60,000.00
4,485,000.00
6541 84,000.00
285 Dec. 1, 2011
7621 108,000.00
4,485,000.00
1021 180,000.00
1022 636,000.00
1031 288,000.00
1013 1,320,000.00
1032 468,000.00
1041 384,000.00
1051 288,000.00
1061 1,248,000.00
1071 288,000.00
1081 444,000.00
1091 1,140,000.00
1101 720,000.00
1131 180,000.00
4411 1,368,000.00
7611 792,000.00
8711 312,000.00
8721 312,000.00
8731 1,488,000.00
8971 96,000.00
8751 204,000.00
8751-1 264,000.00
8751-2 132,000.00
8751-3 300,000.00
8752 132,000.00
8753 252,000.00
8754 912,000.00
6542 60,000.00
4421 1,584,000.00
8771 1,056,000.00
8811 132,000.00
8811-1 408,000.00
8812 36,000.00
12 Jan.28,2011 1011-780 50,000.00 9994-778 50,000.00
19 Feb.15,2011 1121-969 12,000.00 1011-761 12,000.00
63 Apr. 4,2011 Salary savings (January 1 to 15,030,374.00 1999-705 11,834,084.00
March 31, 2011) 8811-705 564,426.00
4421-705 2,631,864.00
May 3,2011 ICTC 90,000.00 1031-751 15,300.00
1031-755 24,300.00
1031-772 14,400.00
1031-761 27,000.00
1031-841 9,000.00
95 May 9,2011 1121-969 10,000.00 1011-841 10,000.00
96 May 9,2011 Salary savings
(Apr.1-May 31,2011) 10,010,943.00 1999-705 7,844,939.00
881-705 806,874.00
4421-705 1,359,130.00
133 July 6, 2011 9931-749-1 390,000.00 1081-723 390,000.00
137 July 7, 2011 Salary savings, June 30, 2011 5,089,933.00 1999-705 3,989,359.00
4421-705 1,100,574.00
161 July 28, 2011 1121-969 10,000.00 1011-761 10,000.00
EXECUTIVE ORDER NO.
DATE DESCRIPTIVE TITLE FROM AMOUNT TO AMOUNT
169 Aug. 1, 2011 Salary Savings, July 2011 5,167,627.00 1999-705 4,032,603.00 4421-705 1,135,024.00
212 Sept. 21, 2011 Salary savings, Aug. 31, 2011 10,753,817.00 1999-705 8,300,527.00
4421-705 2,453,290.00
235 Oct. 13, 2011 1011-969 7,000.00 8999-878 7,000.00
238 Oct. 14, 2011 1999-796 850,000.00 1011-793 850,000.00
259 Nov. 16, 2011 Salary savings, Oct. 1-31, 2011 5,318,011.00 1999-705 4,100,220.00
4421-705 1,217,791.00
267 Nov. 21, 2011 6511-795 13,406.00 6541-772 2,000.00
6541-751 9,106.00
6541-969 2,300.00
290 Dec. 6, 2011 Statement of premium savings 13,867,698.80 1011-723 100,000.00
9931-749 6,600,000.00
1999-705 4,838,698.80
1131-720 36,000.00
1081-723 150,000.00
EEDMO 85,000.00
1091-723 600,000.00
CHRMO 75,000.00
1101-705 50,000.00
4411-878-46 83,000.00
8731-723 100,000.00
4421-705 1,150,000.00
295 Dec.12,2011 1032-751 20,000.00 1081-755 100,000.00
1032-753 40,000.00 1081-761 60,000.00
1032-755 25,000.00 1081-969 20,000.00
1032-771 700.00
1032-841 4,000.00
1032-878-39 10,000.00
1032-878-40 17,500.00
1032-969-51 5,000.00
1032-969-52 15,000.00
1032-969-54 2,000.00
7611-755 7,500.00
7611-841 1,700.00
7611-969 3,000.00
7999-878-32 3,600.00
7999-878-35 25,000.00
303 Dec. 16,2011 8811-767 200,000.00 8811-969 104,165.00
8811-771 2,342.00 8811-841 50,000.00
8811-774 15,600.00 8811-1-969 30,000.00
8811-815 82,663.00 8811-1-841 30,000.00
8811-969-19 600.00 8812-761 100,000.00
8811-1-751 30,000.00 8812-767 8,000.00
8811-1-772 13,000.00 8812-841 50,000.00
8812-751 11,960.00 8812-969 10,000.00
8812-772 1,000.00 8821-841 5,000.00
8821-751 18,000.00
8821-772 12,000.00
312 Dec. 26,2011 1999-892 250,000.00 9994-878-4 500,000.00
1999-893 350,000.00 1999-891 100,000.00
312-A Dec.26, 2011 1121-969 10,000.00 1011-761 10,000.00
316 Dec. 29,2011 8859-969-374 85,800.00 1999-795 85,800.00
318 Dec. 29,2011 1011-200 463,427.00 1999-795 862,128.00
1015-200 19,293.00 1999-796 2,000,000.00
8859-200 1,022,372.00
9931-200 208,900.00 4411-878-46 974,000.00
9993-200 220,000.00 4411-878-47 625,000.00
1999-200 540,000.00
1032-200 586,400.00 7611-969-43 1,287,500.00
1031-200 1,109,500.00
1013-200 159,400.00 8751-3-767 3,670,000.00
EXECUTIVE ORDER NO.
DATE DESCRIPTIVE TITLE FROM AMOUNT TO AMOUNT
318 1041-200 244,000.00 (2,141,976.71)
1051-200 103,000.00
1061-200 108,673.80
1071-200 354,497.38
1101-200 431,000.00
1131-200 62,000.00
4411-200 610,601.00
7611-200 205,100.00
8711-200 274,000.00
8721-200 58,000.00
8731-200 111,000.00
8971-200 27,000.00
1111-200 70,000.00
8751-200 63,548.45
8751-1-200 65,384.00
8751-2-200 80,518.00
8751-3-200 10,156.66
8752-200 9,900.00
8754-200 58,980.00
318-B No date 1999-796 700,000.00 8751-3-767 2,720,354.91
7611-969-430 1,246,878.00 (113,000.00)
4411-878-47 660,476.91
320 Dec. 29,2011 8821-755 18,000.00 8751-3-767 574,766.73
8821-761 5,000.00 (158,366.73)
8821-772 1,000.00
8821-841 2,500.00
8821-969 4,500.00
8821-795 99,000.00
8821-1-751 2,000.00
8821-1-755 4,000.00
8821-1-761 3,000.00
8821-1-767 35,000.00
8821-1-795 220,000.00
8821-1-841 14,000.00
8821-1-969 1,900.00
8821-1-969-49 6,500.00
Total 96,174,181.00 96,174,181.00
Prepared by:
Verified by:
EVERLY L. BACO
GULAM D. SUCOR
State Auditor I
State Auditor IV
Audit Team Member
Audit Team Leader
Annex T
AUGMENTATION FOR TRANSFER OF APPROPRIATIONS FROM ONE ITEM TO ANOTHER - LEGISLATIVE OFFICE
LEGISLATIVE ORDER NO.
DATE DESCRIPTIVE TITLE FROM AMOUNT TO AMOUNT
24 Feb. 4, 2011 1022-701 150,000.00 1021-705 150,000.00
31 Feb. 4, 2011 Allocated for Kag. R. Marzo 1022-778 100,000.00 1021-796 100,000.00
42 Feb.21,2011 Allocated for Kag. M. Dalisay 1022-701 150,000.00 1021-705 150,000.00
49 Mar. 16, 2011 Allocated for Kag. RJ Magaro 1021-755 50,000.00 1022-751 50,000.00
53 Mar. 17, 2011 Allocated for Kag. RJ Magaro 1021-969-26 200,000.00 1022-795 200,000.00
59 Mar. 21, 2011 Allocated for Kag. B. Y. Pacana 1022-701 150,000.00 1021-705 150,000.00
75 Apr. 6,2011 Allocated for Kag. M. Sweet 1021-878-29 125,000.00 1022-795 135,000.00
1021-969-19 10,000.00
85 Apr. 8 , 2011 Allocated for Kag. M. L. Young 1021-755 50,000.00 1022-761 50,000.00
89 Apr. 13, 2011 Allocated for Kag. M. Sweet 1022-701 150,000.00 1021-705 150,000.00
94 Apr. 18, 2011 Allocated for Kag. R. Marzo 1022-778 80,000.00 1021-796 80,000.00
95 Apr. 19,2011 Allocated for Kag. R. Marzo 1022-780 100,000.00 1021-751 100,000.00
112 May 4,2011 Allocated for Kag. S. N. Larrazabal 1022-701 150,000.00 1021-705 150,000.00
128 June 1, 2011 Allocated for Kag. J. L. Zalsos 1022-701 150,000.00 1021-705 150,000.00
141 Jul. 1,2011 Allocated for Kag. M. E. Sweet 1022-701 150,000.00 1021-705 150,000.00
162 Jul. 27, 2011 Allocated for Kag. C. O. Ruiz 1022-701 150,000.00 1021-705 200,000.00
1022-725 50,000.00
163 Jul. 27, 2011 Allocated for Kag. C. O. Ruiz 1022-701 16,000.00 1021-705 170,000.00
1022-724 25,000.00
1022-725 29,000.00
1022-731 100,000.00
164 Aug. 1, 2011 Allocated for Kag. C. O. Ruiz 1022-969 35,000.00 1021761 35,000.00
191 Aug. 26, 2011 Allocated for Kag. B. C. Areola 1022-701 170,000.00 1021-705 170,000.00
199 Sep.23, 2011 Allocated for Kag. M. L. Young 1022-701 170,000.00 1021-705 170,000.00
206 Oct. 4,2011 Allocated for Kag. M. L. Young 1022-778 130,000.00 1021-796 130,000.00
225 Oct. 21, 2011 Allocated for Kag. P.A. Abragan, Jr. 1021-755 40,000.00 1022-761 40,000.00
244 Nov. 9, 2011 Allocated for Kag. C. O. Ruiz 1022-724 35,000.00 1021-705 329,486.80
1022-725 99,234.00
1022-731 144,413.96
1022-732 13,200.00
1022-733 24,450.00
1022-734 13,188.84
250 Nov.11, 2011 Allocated for Kag. F. W. Siao 1021-969 200,000.00 1022-795 200,000.00
261 Nov.11, 2011 Allocated for Kag. F. W. Siao 1022-711 264,000.00 1021-705 264,000.00
260 Nov.23, 2011 Allocated for Kag. J. L. Zalsos 1022-701 170,000.00 1021-705 170,000.00
272 Dec. 6, 2011 Allocated for Kag. R. L. Openiano 1022-755 15,000.00 1021-795 15,000.00
1022-772 10,000.00 1021-795 10,000.00
1022-780 50,750.00 1021-795 50,750.00
1022-841 25,000.00 1021-795 25,000.00
278 Dec. 20, 2011 Allocated for Kag. B. Y. Pacana 1022-701 300,000.00 1021-705 300,000.00
279 Dec. 23, 2011 Allocated for Kag. B. Y. Pacana 1022-701 38,900.00 1021-705 155,150.00
1022-711 37,400.00
1022-717 50,000.00
1022-731 23,000.00
1022-732 1,800.00
1022-733 2,450.00
1022-734 1,600.00
281 Dec.28, 2011 Allocated for Kag. B. Y. Pacana 1022-701 50,000.00 1021-705 119,688.00
1022-711 5,000.00
1022-717 2,400.00
1022-724 25,000.00
1022-725 14,500.00
1022-731 7,000.00
1021-714 15,788.00
288 Dec.29, 2011 Allocated for Kag. B. Y. Pacana 1022-795 2,181.20 2,181.20
292 Dec.29, 2011 Allocated for Kag. B. Y. Pacana 1021-761 43,000.00 1022-795 43,000.00
Total 4,364,256.00 4,364,256.00
SUMMARY: Executive Office
96,174,181.00
Legislative Office
4,364,256.00
Total 100,538,437.00
Prepared by:
Verified by:
EVERLY L. BACO
GULAM D. SUCOR
SA I, Audit Team Member
SAIV, Audit Team Leader
AUGMENTATION for CONTINUING APPROPRIATION & CAPITAL OUTLAY Annex U
for CURRENT YEAR APPROPRIATION - EXECUTIVE OFFICE
EO NO.
DATE DESCRIPTIVE TITLE FROM AMOUNT TO DESCRIPTIVE TITLE AMOUNT
20 Feb.15,2011 2009-20% Business Tax Mapping 8919-250-93 126.00 8919-250-117 2010 20%-Tax Revenue 84,165.00
Tax Revenue Assessment 8918-223-48 3,730.00 Collection Enhancement
2010-20% Business Tax Mapping 8919-250-118 41,065.00 Program
Tax Revenue Assessment 8919-223-66 39,244.00
22 Feb.15,2011 Purchase of Steel Cabinet 1071-221-35 50,000.00 1071-223-1 Comp. of E-NGAS MOA 50,000.00
168 Aug. 1, 2011 Continuing Appropriations 2007 8911; 8918; Barangay Development
20% Development- various prog. 8919;8859 133,830.03 8919-250-130 Project 2010 20% 1,010,516.34
2008 20% Development- various
programs
8911; 8918;
8919 876,686.31
Development Fund
191 Aug. 31, 2011 2009-2010 20% Con. Approp. 8918-various 1,069,134.61 8918-250-130 2010 20% Con. Approp 1,069,134.61
Various programs Brgy. Dev't Projects
213 Sept. 22, 2011 Land acquisition for relocation of 8859-201-17 500,000.00 8859-212-7 School Buildings 500,000.00
squaters
217 Sept. 26, 2011 Const. Of Integrated Convention 8859-250-146 1,350,000.00 8859-241-20 Mobility enhancement 1,350,000.00
Center-Gymnasium Complex project
Pre Engineering activities
218 Sept. 26,2011 2011 20% Rehabilitation of 8918-214 1,000,000.00 8919-250
Const. of Integrated
Convention Center 1,000,000.00
Slaugher House
Gymnasium Complex
Pre Engineering activities
229 Oct. 10, 2011 Const. Of Integrated Convention 8859-250--146 210,000.00 1032-223 Acquisition of IT 210,000.00
Center-Gymnasium Complex Equipment CHRMO
Pre Engineering activities
240 Oct. 24, 2011
2011- 20% Land Resettlement
Proj. 8918-260 2,745,261.91 8918-201 Acquisition of land 3,095,261.91
2011-20% Relocation of Informal
Project 8918-260 350,000.00 Office of the City Mayor
269 Nov.23,2011 Con. Approp. For Children for 8918-215-28 1,594,500.00 8919-250-130 Con. Approp. For 1,594,500.00
Family & Amusement Park at Barangay Development
IBJT Project (2010 20%)
274 Nov.24,2011 Con. Approp. For Children for 8918-215-28 1,251,012.00 8918-201-15 Con. Approp. For Land 1,251,012.00
Family & Amusement Park at and Land Improvement
IBJT (2010 20%)
278 Nov. 24, 2011 Cont. Approp. For Children & 8918-215-28 2,714,700.00 8919-250-130 Con. Appropriation 2,714,700.00
Family & Amusement Park at for Barangay Dev't.
IBJT Project (2010 20%)
283 Dec.1,2011 Continuing appropriations 8859-250-3 295.00 8859-221-10 Acquisition of Furniture, 61,781.96
Various programs 8859-252-1 649.10 Fixture, & Equipment
8859-221-11 100.00
8859-221-12 1,566.80
8859-221-14 6,937.81
8859-223-9 12,266.00
8859-241-3(A) 8,260.00
8859-241-6 1,000.00
8859-250-7 16,778.00
1999-222-2 713.25
1999-241-1 7,000.00
8859-223-58 150.00
8859-248-1 200.00
8859-222-11 5,866.00
291 Dec.6,2011 Con. Approp. For Children & 8918-215-28 1,000,000.00 8919-250-130 Con. Appropriation 1,000,000.00
Family & Amusement Park at for Barangay Dev't.
IBJT Project (2010 20%)
306 Dec. 16,2011 Con. Approp. For Children & 101-8918-215-28 1,000,000.00 8919-250-130 Con. Appropriation 1,000,000.00
Family & Amusement Park at for Barangay Dev't.
IBJT Project (2010 20%)
Total 15,991,071.82 15,991,071.82
Prepared by:
Verified by:
EVERLY L. BACO
GULAM D. SUCOR
State Auditor I
State Auditor IV
Audit Team Member
Audit Team Leader
Annex V
AUGMENTATION by TRANSFERING APPROPRIATIONS
from SAF to the GENERAL FUND
EO NO. DATE DESCRIPTIVE TITLE FROM AMOUNT
318 Dec.29,2011 4421-200 2,141,976.71
320 Dec.29,2011 8771-767 158,366.73
318-B No date 8771-767 113,000.00
Total 2,413,343.44
Annex S Alleged savings in other items within the same expense class 42,098,084.88
Annex T Transfer of Appropriations from one item to another
100,538,437.00
Annex U Continuing Appropriation & Capital Outlay for
15,991,071.82
Current Year Appropriation
Annex V Transfering Appropriations from SAF to the General Fund 2,413,343.44
Total
161,040,937.14
Prepared by:
Verified by:
EVERLY L. BACO
GULAM D. SUCOR
State Auditor I
State Auditor IV
Audit Team Member
Audit Team Leader
Annex "W"
Annual Budget and Obligation Incurred for Office Supplies & Materials
and Other Office Supplies
General Fund
Appropriations Obligations
F.P.P. As of December 2011
755 765 Total 755 765 Total
1011 P1,000,000.00 P5,096,570.00 P6,096,570.00 P885,569.00 P3,820,900.00 P ,706,469.00
1013 12,000.00 1,320,000.00 1,332,000.00 10,800.00 - 10,800.00
1015 200,000.00 108,000.00 308,000.00 289,333.50 - 289,333.50
1021 700,000.00 180,000.00 880,000.00 439,813.85 - 439,813.85
1022 400,000.00 636,000.00 1,036,000.00 228,506.93 - 228,506.93
1031 100,000.00 288,000.00 388,000.00 104,034.45 - 104,034.45
1032 250,000.00 468,000.00 718,000.00 161,029.00 - 161,029.00
1041 200,000.00 384,000.00 584,000.00 119,656.55 - 119,656.55
1051 230,000.00 288,000.00 518,000.00 153,060.60 - 153,060.60
1061 200,000.00 1,248,000.00 1,448,000.00 289,190.90 - 289,190.90
1071 300,000.00 288,000.00 588,000.00 147,600.00 - 147,600.00
1081 400,000.00 444,000.00 844,000.00 497,965.00 - 497,965.00
1091 250,000.00 1,140,000.00 1,390,000.00 242,182.20 - 242,182.20
-do- 56,772.00 - 56,772.00
1101 200,000.00 720,000.00 920,000.00 109,957.68 - 109,957.68
1111 180,000.00 - 180,000.00 162,224.38 - 162,224.38
1121 30,000.00 72,000.00 102,000.00 22,000.00 - 22,000.00
1122 30,000.00 72,000.00 102,000.00 25,205.20 - 25,205.20
1131 100,000.00 180,000.00 280,000.00 97,907.25 - 97,907.25
1141 15,000.00 - 15,000.00 10,288.50 - 10,288.50
1151 3,600.00 - 3,600.00 - - -
-do- 3,600.00 - 3,600.00 - - -
1151-1 3,600.00 - 3,600.00 2,575.00 - 2,575.00
1151-2 2,000.00 - 2,000.00 - - -
1151-3 2,000.00 - 2,000.00 - - -
1151-4 2,000.00 - 2,000.00 - - -
1151-5 2,000.00 - 2,000.00 - - -
1151-6 2,000.00 - 2,000.00 - - -
1151-7 2,000.00 - 2,000.00 - - -
1158 2,000.00 - 2,000.00 - - -
1158-1 2,000.00 - 2,000.00 - - -
1158-2 2,000.00 - 2,000.00 - - -
3391 - 12,000.00 12,000.00 - - -
3392 5,000.00 60,000.00 65,000.00 - - -
4411 150,000.00 1,368,000.00 1,518,000.00 96,811.75 - 96,811.75
4421 800,000.00 1,584,000.00 2,384,000.00 683,868.28 - 683,868.28
6541 10,000.00 84,000.00 94,000.00 9,855.00 - 9,855.00
6542 10,000.00 60,000.00 70,000.00 9,473.50 - 9,473.50
7611 75,000.00 792,000.00 867,000.00 45,670.25 - 45,670.25
7621 10,000.00 108,000.00 118,000.00 17,982.00 - 17,982.00
8711 100,000.00 312,000.00 412,000.00 119,675.00 - 119,675.00
8721 100,000.00 312,000.00 412,000.00 79,957.45 - 79,957.45
8731 70,000.00 1,488,000.00 1,558,000.00 42,462.40 - 42,462.40
8751 50,000.00 204,000.00 254,000.00 27,331.50 - 27,331.50
8751-1 100,000.00 264,000.00 364,000.00 68,223.50 - 68,223.50
8751-2 25,000.00 132,000.00 157,000.00 11,695.00 - 11,695.00
8751-3 50,000.00 300,000.00 350,000.00 44,500.00 - 44,500.00
8752 50,000.00 132,000.00 182,000.00 36,302.50 - 36,302.50
8753 25,000.00 252,000.00 277,000.00 23,794.05 - 23,794.05
8754 30,000.00 912,000.00 942,000.00 13,427.15 - 13,427.15
8771 300,000.00 1,056,000.00 1,356,000.00 298,894.50 - 298,894.50
8811 50,000.00 132,000.00 182,000.00 43,510.50 - 43,510.50
8811-1 30,000.00 408,000.00 438,000.00 29,792.75 - 29,792.75
8812 100,000.00 36,000.00 136,000.00 72,599.50 - 72,599.50
8821 40,000.00 - 40,000.00 21,163.25 - 21,163.25
8821-1 40,000.00 - 40,000.00 35,900.00 - 35,900.00
8971 50,000.00 96,000.00 146,000.00 37,655.95 - 37,655.95
9931 - 8,741,000.00 8,741,000.00 - 23,368,000.00 23,368,000.00
Total P 7,095,800.00 P 31,777,570.00 P 38,873,370.00 P 5,926,217.77 P 27,188,900.00 P 33,115,117.77
Special Education Fund
3311 P 160,000.00 P - P 160,000.00 P 152,077.00 P - P 152,077.00
Total P 160,000.00 P - P 160,000.00 P 152,077.00 P - P 152,077.00
Annex X
EXECUTIVE ORDER NO.323 SERIES 2010
RECONSTITUTING THE UNIFORM COMMITTEE
WHEREAS, Executive Order No. 237 Series of 2008 reconstituted the city’s
Uniform Committee for the year 2008;
WHEREAS, it is imperative to reconstitute the committee to work on the details
of the 2011 uniform including the attire for special occasions;
NOW, THEREFORE, I LAWRENCE LL. CRUZ, Mayor, Iligan City, by
virtue of the power vested in me, hereby reconstitute the Uniform Committee to be
composed of:
Chairperson - Mr. Raymundo E. Clavano, CGSO
Members - Hon. Michelle L. Sweet, SP
- Ms. Ophelia A. Cayaco, CHRMO
- Mr. Chito D. Balan, Union Representative
- All Department Heads
The committee shall conceptualize new designs and color and accordingly
formulate new guidelines for the wearing of the prescribed uniform in accordance with
the guidelines set forth in CSC Resolution 002515 on Dress Code.
They shall submit recommendations not later than December 15, 2010.
Done this 22nd
of November 2010, Iligan City, Philippines.
Annex Y
EXECUTIVE ORDER NO.51, SERIES OF 2011
WHEREAS, the Annual Budget of the City Government of Iligan for
Calendar Year 2011 has been approved by the Sangguniang Panlungsod through
Appropriation Ordinance No. 10-5658-101 dated December 12, 2010;
WHEREAS, included in the budget is the P5,200.00 uniform allowance for
each employee including cultural uniform for special occasion;
WHEREAS, to make cash readily available for the purchase of cloth when it
arrives, there is a need to partially release the amount of P3,000.00 to each employee;
NOW, THEREFORE, I LAWRENCE LL. CRUZ, City Mayor of Iligan, by
virtue of the powers vested in me by law, do hereby authorize the partial
release of P3,000.00 out of P5,200.00 Uniform Allowance to each employee. The
remaining amount of P2,200.00 will be used to pay the cost of uniform including
labor, which will be released later.
Done this 16 day of March, 2011 in Iligan City.
Annex Z
Summary of Statement of Audit Suspensions, Disallowances and Charges
(SASDC) for CY 2011
Beginning Balance This period Ending Balance
(As of December January to February 2011 (As of December
31, 2010) (see B Below) 31, 2011)
NS/ND/NC NSSDC
Notice of Suspension P P 1,359,581.70 P 257,239.48 P 1,102,342.22
Notice of Disallowance
39,084.06
39,084.06
Notice of Charge
21,850.56 8,195.79 13,654.77
Total P P 1,420,516.32 P 265,434.77 P 1,155,081.05