03 HimamaylanCity2010 Annexes

7/31/2019 03 HimamaylanCity2010 Annexes

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Annex A-1Page 1 of 7

CURRENT ASSETS

CASH

Cash on Hand

Cash in Vault 372,359.70

Cash-Disbursing Officers -

Petty Cash Fund -

Payroll Fund/Cash Advance for Payroll 62,420.00

Cash in Banks-Local Currency

Cash in Bank -Local Currency, Current Account 133,755,218.46

Cash in Bank -Local Currency, Savings Account 32,524,412.19

Cash in Bank -Local Currency, Time Deposits 2,378,384.05

Cash in Banks- Foreign Currency

Cash in Bank - Foreign Currency, Current Account -

Cash in Bank - Foreign Currency, Savings Account -

Cash in Bank -Foreign Currency, Time Deposits -

Total Cash 169,092,794.40

RECEIVABLES

Receivable Accounts

Accounts Receivable -

Notes Receivables -Due from Officers and Employees 2,720.00

Loans Receivables-GOCCs 3,151,700.00

Loans Receivables-LGUs -

Loans Receivables-Others 3,124,639.63

Real Property Tax Receivable 102,904,924.22

Special Education Tax Receivable -

Interests Receivable -

Inter-agency Receivables

Due from NGAs 542,384.76

Due from GOCCs 3,916.60

Due from LGUs 227,308.99

Due from NGOs/Pos 14,508,987.41

City of Himamaylan

BALANCE SHEET

As of December 31, 2010

GENERAL FUND

ASSETS


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Annex A-1City of HimamaylanBALANCE SHEET


GENERAL FUND

Page 2 of 7

Intra-agency Receivables

Due from Other Funds 68,756,524.57

Other Receivables

Receivables - Disallowances/Charges -

Advances to Officers and Employees 4,057,826.58

Other Receivables 1,683,759.66

Total Receivables 198,964,692.42

INVENTORIES

Materials

Raw Materials Inventory -

Work-in Process Inventory -

Finished Goods Inventory -

Merchandise Inventory -

Supplies

Office Supplies Inventory -

Accountable Forms Inventory 1,908,000.00

Animal/Zoological Supplies Inventory -

Food Supplies Inventory -

Drugs and Medicines Inventory -

Medical, Dental and Laboratory Supplies Inventory -

Gasoline, Oil and Lubricants Inventory -Agricultural Supplies Inventory -

Textbooks and Instructional Materials Inventory -

Military and Police Supplies Inventory -

Other Supplies Inventory -

Confiscated/Abandoned/Seized Goods Inventory -

Spare Parts Inventory -

Construction Materials Inventory -

Agricultural, Fishery and Forestry Products

Livestock Inventory -

Crops and Fruits Inventory -

Other Agricultural, Fishery and Forestry Products Inventor -

Total Inventories 1,908,000.00


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GENERAL FUND

Page 3 of 7

PREPAYMENTS

Prepaid Rent -

Prepaid Insurance -

Prepaid Interest -

Deposit on Letters of Credit 9,164,434.32

Advances to Contractors -

Deferred Charges -

Other Prepaid Expenses -

Total Prepayments 9,164,434.32

OTHER CURRENT ASSETS

Guaranty Deposits -

Other Current Assets -

Total Other Current Assets -

TOTAL CURRENT ASSETS 379,129,921.14

INVESTMENTS

INVESTMENT IN SECURITIES

Investment in Treasury Bills -

Investments in Stocks -

Investments in Bonds -

Other Investments and Marketable Securities -SINKING FUND

Sinking Fund -

Total Investment -

PROPERTY, PLANT AND EQUIPMENT

LAND AND LAND IMPROVEMENTS

Land 77,619,058.49

Land Improvements 17,945,139.66

Electrification, Power and Energy Structures 4,238,138.28

Total Land and Land Improvements 99,802,336.43

BUILDINGS

Office Buildings 11,894,231.21

School Buildings 9,278,899.88

Hospitals and Health Centers 948,480.56

Markets and Slaughterhouses 4,308,214.91

Other Structures 15,759,808.84

Total Buildings 42,189,635.40


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GENERAL FUND

Page 4 of 7

LEASEHOLD IMPROVEMENTS

Leasehold Improvements, Land -

Leasehold Improvements, Buildings -

Other Leasehold Improvements -

Total Leasehold Improvements -

OFFICE EQUIPMENT, FURNITURE AND FIXTURES

Office Equipment 9,998,954.28

Furniture and Fixtures 9,300,669.51

IT Equipment and Software 9,558,991.96

Library Books 2,934,117.51

Total Office Equipment, Furniture and Fixtures 31,792,733.26

MACHINERIES AND EQUIPMENT

Machineries 1,317,044.58

Agricultural, Fishery and Forestry Equipment -

Communication Equipment 5,501,090.35

Construction and Heavy Equipment 23,546,972.88

Firefighting Equipment and Accessories 1,368,250.45

Hospital Equipment -

Medical, Dental and Laboratory Equipment 2,289,458.25

Military and Police Equipment 343,781.50

Sports Equipment 283,840.58

Technical and Scientific Equipment 413,684.67Other Machineries and Equipment 3,129,203.17

Total Machineries and Equipment 38,193,326.43

TRANSPORTATION EQUIPMENT

Motor Vehicles 27,350,098.61

Watercrafts 3,074,073.29

Other Transportation Equipment 95,198.36

Total Transportation Equipment 30,519,370.26

OTHER PROPERTY, PLANT AND EQUIPMENT

Other Property, Plant and Equipment 5,861,016.39

Total Other Property, Plant and Equipment 5,861,016.39


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GENERAL FUND

Page 5 of 7

PUBLIC INFRASTRUCTURE

Roads, Highways and Bridges 22,327,992.43

Parks, Plazas and Monuments -

Ports, Lighthouses and Harbors -

Artesian Wells, Reservoirs, Pumping Stations and Conduits 156,342.39

Irrigation, Canals and Laterals -

Flood Controls 97,117.50

Waterways, Aqueducts, Seawalls, River Walls and Others 949,308.65

Other Public Infrastructures -

Total Public Infrastructure 23,530,760.97

REFORESTATION PROJECTS

Reforestation - Upland -

Reforestation - Marshland/Swampland -

Total Reforestation Projects -

CONSTRUCTION IN PROGRESS

Construction in Progress - Agency Assets 307,658,004.60

Public Infrastructures/Reforestation Projects

Construction in Progress -Roads, Highways and Bridges 158,814,387.03

Construction in Progress -Plazas, Parks and Monuments 418,439.65

Construction in Progress -Ports, Lighthouses and Harbors 23,100.00

Construction in Progress -Artesian, Wells, Reservoirs,

Pumping Stations and Conduits 18,973,239.07Construction in Progress - Irrigation, Canals and Laterals 5,829,727.57

Construction in Progress - Flood Controls 14,585,701.14

Construction in Progress - Waterways, Aqueducts, Seawalls

River Walls and Others 15,207,200.16

Construction in Progress - Other Public Infrastructures 355,345.05

Construction in Progress - Reforestation - Upland -

Construction in Progress - Reforestation - Marshland/

Swampland -

Total Construction in Progress 521,865,144.27

Total Property, Plant and Equipment 793,754,323.41


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GENERAL FUND

Page 6 of 7

OTHER ASSETS

Work/Other Animals 121,180.00

Breeding Stocks -

Arts, Archeological Speciment and Other Exhibits -

Items in Transit -

Other Assets 13,029,916.42

Total Other Assets 13,151,096.42

TOTAL ASSET 1,186,035,340.97

CURRENT LIABILITIES

Payable Accounts

Accounts Payable 49,927,481.21

Notes Payable -

Due to Officers and Employees 78,485.00

Interest Payable -

Inter-Agency Payables

Due to BIR 603,685.66

Due to GSIS 1,755,064.87

Due to PAG-IBIG (20,783.74)

Due to PHILHEALTH 16,063.91

Due to Other NGAs 1,055,810.86Due to Other GOCCs 242,160.59

Due to LGUs 2,402,896.66

Intra-Agency Payables

Due to Other Funds 9,764.27

Other Liability Accounts

Guaranty Deposits Payable 3,762,612.40

Performance/Bidders/Bail Bonds Payable -

Tax Refunds Payable -

Other Payables (1,489,795.11)

Total Current Liabilities 58,343,446.58

LIABILITIES


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GENERAL FUND

Page 7 of 7

LONG-TERM LIABILITIES

Mortgate/Bonds/Loans Payable

Mortgage Payable -

Bonds Payable - Domestic -

Loans Payable - Domestic 59,360,519.39

Loans Payable - Foreign -

Other Long-Term Liabilities -

Total Long-Term Liabilities 59,360,519.39

TOTAL LIABILITIES 117,703,965.97

DEFERRED CREDITS

Deferred Real Property Tax Income 104,598,383.04

Deferred Special Education Tax Income -

Other Deferred Credits 1,908,000.00

Total Deferred Credits 106,506,383.04

Government Equity - Beg. 857,239,723.73

Additions/(Deductions) to Beg. Bal.

Adjusted Beg. Bal. 857,239,723.73

Add: Retained Operating Surplus:

Current Operations 116,629,257.60

Prior Year's Adjustments (12,043,989.37)

Less: Transfer to RegistryPublic Infrastructures -

Reforestation Projects -

Government Equity, December 31, 2008 961,824,991.96

TOTAL LIABILITIES AND EQUITY 1,186,035,340.97

CERTIFIED CORRECT:

EFREN A. DELA ROSA

City Accountant

EQUITY


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Annex A-1.1

Page 1 of 6

TAX REVENUE

Local Taxes

Amusement Tax 81,458.45

Business Tax 2,259,904.99

Community Tax 555,736.90

Franchise Tax -

Occupation Tax 10,116.80

Printing and Publication Tax -

Property Transfer Tax 237,247.58

Real Property Tax 3,536,307.05

Less: Discount on Real Property Tax (352,827.83)

Real Property Tax on Idle Lands -

Special Assessment Tax -

Special Education Tax -

Less: Discount on Special Education Tax (366.20)Tax on Delivery Trucks and Vans -

Tax on Sand, Gravel and Other Quarry Products 12,112.50

Other Local Taxes -

Fines and Penalties- Local Taxes 892,986.13

Total Local Taxes 7,232,676.37

GENERAL INCOME ACCOUNTS

Internal Revenue Allotment 390,655,749.00

Permits and Licenses

Fees on Weights and Measures 14,160.75

Fishery Rental Fees -

Franchising and Licensing Fees 290,211.00

Permit Fees 1,411,561.03

Registration Fees 263,440.00Other Permits and Licenses -

Fines and Penalties- Permits and Licenses -

Total Permits and Licenses 1,979,372.78

Service Income

Affiliation Fees -

Athletic and Cultural Fees -

Clearance and Certification Fees 452,469.60

Comprehensive Examination Fees -

Diploma and Graduation Fees -

Garbage Fees 43,080.00

Inspection Fees -

Library Fees -

Medical, Dental and Laboratory Fees -

City of Himamaylan

STATEMENT OF INCOME AND EXPENSES

For the period Ended December 31, 2009

GENERAL FUND


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Annex A-1.1

Processing Fees -

Seminar Fees -

Toll and Terminal Fees -

Transcript of Records Fees -

Other Services Income -

Fines and Penalties - Service Income -

Total Service Income 495,549.60

Business Income

Hospital Fees -

Income from Canteen Operations -

Income from Cemetery Operations 274,755.00

Income from Communication Facilities -

Income from Dormitory Operations -

Income from Markets 820,080.00

Income from Slaughterhouse 48,441.00

Income from Transportation System -

Income from Waterworks System -

Landing and Parking Fees -

Printing and Publication Income -Rent Income 1,093,441.50

Sales Revenue -

Cost of Goods Sold -

Net Sales Revenue -

Tuition Fees -

Other Business Income -

Fines and Penalties - Business Income 175,610.25

Total Business Income 2,412,327.75

Other Income

Dividend Income -

Income from Grants and Donations -

Insurance Income -

Interest Income 2,913,525.78Sale of Confiscated/Abandoned/Seized Goods and Properties -

Share from Economic Zones -

Share from Expanded Value Added Tax -

Share from National Wealth -

Share from PAGCOR/PCSO 953,025.80

Share from Tobaco Excise Tax -

Miscellaneous Income 1,457,826.51

Other Fines and Penalties 376,890.33

Total Other Income 5,701,268.42

TOTAL OPERATING INCOME 408,476,943.92

EXPENSES

PERSONAL SERVICES

Salaries and WagesSalaries and Wages - Regular 43,724,901.05


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Annex A-1.1

Salaries and Wages - Military/Uniformed -

Salaries and Wages - Part-time -

Salaries and Wages - Substitute -

Salaries and Wages - Casual 38,302.00

Salaries and Wages - Contractual 2,000.00

Salaries and Wages - Emergency -

Other Compensation

Personnel Economic Relief Allowance (PERA) 7,769,052.39

Additional Compensation (ADCOM) -

Representation Allowance (RA) 1,785,690.00

Transportation Allowance (TA) 1,701,450.00

Clothing/Uniform Allowance 1,314,000.00

Subsistence, Laundry and Quarter Allowance 1,040,815.00

Productivity Incentive Allowance 466,000.00

Other Bonuses and Allowances 977,300.00

Honoraria 40,220.00

Hazard Pay 1,534,661.56

Longevity Pay -

Overtime and Night Pay 3,263,008.52

Cash Gift 1,665,000.00Year End Bonus 3,768,311.00

Personnel Benefits Contributions -

Life and Retirement Insurance Contributions 5,192,632.64

PAG-IBIG Contributions 386,887.50

PHILHEALTH Contributions 519,376.34

ECC Contributions 325,274.41

Other Personnel Benefits -

Pension Benefits - Civilian -

Retirement Benefits - Civilian -

Terminal Leave Benefits 566,286.51

Health Workers Benefits -

Other Personnel Benefits 13,529,886.00

Total Personal Services 89,611,054.92MAINTENANCE AND OTHER OPERATING EXPENSES

Travelling Expenses

Travelling Expenses - Local 5,440,910.74

Travelling Expenses - Foreign 17,842.00

Training and Scholarship Expenses

Training Expenses 3,667,000.48

Scholarship Expenses 1,642,580.00

Supplies and Material Expenses

Office Supplies Expense 4,909,695.23

Accountable Forms Expenses 235,110.00

Animal/Zoological Supplies Expenses -

Food Supplies Expenses -

Drugs and Medicines Expenses 2,016,592.32


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Annex A-1.1

Medical, Dental and Laboratory Supplies Expenses 842,300.68

Gasoline, Oil and Lubrication Expenses 18,023,927.63

Agricultural Supplies Expenses 1,900,097.95

Textbooks and Instructional Materials Expenses -

Military and Police Supplies Expenses -

Other Supplies Expenses 13,127,803.64

Utility Expenses

Water Expenses 2,238,584.30

Electricity Expenses 15,178,318.78

Cooking Gas Expenses 2,396.00

Communication Expenses

Postage and Deliveries 8,000.00

Telephone Expenses - Landline 640,417.13

Telephone Expenses - Mobile 336,100.00

Internet Expenses -

Cable, Satellite, Telegraph and Radio Expenses -

Membership Dues and Contributions to Organizations 544,000.00

Awards and Indemnities Expenses -

Advertising Expense 136,153.00

Printing and Binding Expenses -Rent Expenses 4,900.00

Representation Expenses -

Transportation and Delivery Expenses -

Storage Fees -

Subscriptions Expenses 47,754.00

Survey Expenses -

Rewards and Other Claims Expenses -

Professional Services

Legal Services -

Auditing Services -

Consultancy Services -

Environment/Sanitary Services -

General Services -Janitorial Services -

Security Services 480,000.00

Other Professional Services 190,300.00

Repairs and Maintenance

Land and Improvements

Repairs and Maintenance - Land Improvements 36,039.00

Repairs and Maintenance - Electrification, Power and

Energy Structures 5,702,193.78

Buildings

Repairs and Maintenance - Office Buildings 1,918,287.00

Repairs and Maintenance - School Buildings 2,640,702.28

Repairs and Maintenance - Hospitals and Health Centers 440,173.15

Repairs and Maintenance - Markets and Slaughterhouses 569,568.44Repairs and Maintenance - Other Structures 2,877,401.72


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Annex A-1.1

Leasehold Improvements

Repairs and Maintenance - Leasehold Improvements , Land -

Repairs and Maintenance - Leasehold Improvements, Buildings -

Repairs and Maintenance - Other Leasehold Improvements -

Office Equipment, Furniture and Fixtures

Repairs and Maintenance - Office Equipment 141,532.00

Repairs and Maintenance - Furniture and Fixtures 44,936.50

Repairs and Maintenance - IT Equipment and Software 279,002.00

Machineries and Equipment

Repairs and Maintenance - Machineries -

Repairs and Maintenance - Agricultural, Fishery and

Forestry Equipment -

Repairs and Maintenance - Communication Equipment 8,682.00

Repairs and Maintenance - Construction and Heavy Equipment 3,154,642.00

Repairs and Maintenance - Firefighting Equipment

and Accessories 112,330.00

Repairs and Maintenance - Hospital Equipment -

Repairs and Maintenance - Medical, Dental and

Laboratory Equipment -

Repairs and Maintenance - Military and Police Equipment -Repairs and Maintenance - Sports Equipment -

Repairs and Maintenance - Technical and Scientific Equipment -

Repairs and Maintenance - Other Machineries and Equipment 58,357.00

Transportation Equipment

Repairs and Maintenance - Motor Vehicles 7,568,778.92

Repairs and Maintenance - Watercrafts -

Repairs and Maintenance - Other Transportation Equipment -

Other Property, Plant and Equipment

Repairs and Maintenance - Other Property, Plant and Equipme 590.00

Public Infrastructures

Repairs and Maintenance - Roads, Highways and Bridges 5,604,466.51

Repairs and Maintenance - Plazas, Parks and Monuments 1,061,172.50

Repairs and Maintenance - Ports, Lighthouses and Harbors -Repairs and Maintenance - Artesian Wells,

Reservoirs, Pumping Stations and Conduits 700,255.76

Repairs and Maintenance - Irrigation Canals and Laterals 219,137.75

Repairs and Maintenance - Flood Controls 8,488.00

Repairs and Maintenance - Waterways, Aqueducts,

Seawalls, River/Walls and Others -

Repairs and Maintenance - Other Public Infrastructures 254,316.09

Reforestation Projects

Repairs and Maintenance - Reforestation- Upland -

Repairs and Maintenance - Reforestation - Marshland/

Swampland -

Confidential, Intelligence, Extraordinary and Miscellaneous Expenses

Confidential Expenses -Intelligence Expenses 150,000.00

Extraordinary Expenses -

Miscellaneous Expenses 4,572.16


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Annex A-1.1

Taxes, Insurance Premiums and Other Fees

Taxes, Duties and Licenses 338,674.58

Fidelity Bond Premiums 123,566.25

Insurance Expenses 1,871,989.96

Non-Cash Expenses

Depreciation

Land Improvements

Depreciation - Land Improvements 144,203.16

Depreciation - Electrification, Power and Energy Structures 556,000.50

Buildings

Depreciation - Office Buildings 203,906.52

Depreciation - School Buildings 1,113,646.58

Depreciation - Hospitals and Health Centers 60,480.92

Depreciation - Markets and Slaughterhouses 359,297.40

Depreciation -Other Structures 507,151.32


Depreciation - Leasehold Improvements, Land -

Depreciation - Leasehold Improvements, Buildings -

Depreciation - Other Leasehold Improvements -


Depreciation -Office Equipment 1,531,729.87Depreciation -Furniture and Fixtures 1,119,847.89

Depreciation - IT Equipment 1,610,280.06

Depreciation -Library Books 547,536.37


Depreciation - Machineries 153,364.44

Depreciation - Agricultural, Fishery and Forestry Equipment -

Depreciation -Communication Equipment 848,757.95

Depreciation -Construction and Heavy Equipment 3,844,328.45

Depreciation -Firefighting Equipment and Accessories 187,269.50

Depreciation - Hospital Equipment -

Depreciation - Medical, Dental and Laboratory Equipment 364,237.88

Depreciation - Military and Police Equipment 26,581.32

Depreciation - Sports Equipment 41,132.74Depreciation - Technical and Scientific Equipment 69,092.40

Depreciation -Other Machineries and Equipment 548,750.44

Transportation and Equipment

Depreciation - Motor Vehicles 2,539,476.87

Depreciation -Watercrafts 1,199.84

Depreciation -Other Transportation Equipment 19,253.52


Depreciation- Other Property, Plant and Equipment 340,681.51

Depletion

Obsolescence - IT Software -


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15/35

Cash Flows From Operating Activities

Cash Inflows

Share from Internal Revenue Allotment 390,655,749.00

Collection from Taxpayers 7,575,853.60Receipts from sale of goods and services -

Interest Income -

Dividend Income -

Other Receipts 17,041,445.47

Total Cash Inflows 415,273,048.07

Cash Outflows

Payments to -

Suppliers/Creditors 207,865,731.20

Employees 89,611,054.92

Interest Expenses -

Other Disbursements -

Total Cash Outflows 297,476,786.12Cash Provided by (Used In) 117,796,261.95

Cash Flows From Investing Activities

Cash Inflows

Sale of Property, Plant and Equipment 47,398.50

Sale of Debt Securities of Other Entities -

Collection of Principal on Loans to Other Entities -

Total Cash Inflows 47,398.50

Cash Outflows

90,046,237.16

Purchase of Debt Securities of Other Entities -

Grant/Loans to Other Entities -

Total Cash Outflows 90,046,237.16Cash Provided by (Used In) (89,998,838.66)

Cash Flows From Financing Activities -

Cash Inflows

Issuance of Debt Securities -

Acquisition of Loan 11,613,356.00


Cash Outflows

Retirement/Redemption of Debt Securities -

Payment of Loan Amortization 14,086,612.42

Total Cash Outflows 14,086,612.42

Cash Provided by (Used In) (2,473,256.42)

Net Cash Provided By (Used In) 25,324,166.87

Cash at the Beginning of the Period 143,768,627.53Cash at the End of the Period 169,092,794.40

CERTIFIED CORRECT:

EFREN A. DELA ROSA

City Accountant

City of Himamaylan

STATEMENT OF CASH FLOWS

For the Year Ended December 31, 2010

GENERAL FUND

Purchase of Property, Plant and Equipment and Public Infrastructures


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Annex A-2

Page 1 of 6

ASSETSCURRENT ASSETS

CASH

Cash on Hand

Cash in Vault 371,334.09


Petty Cash Fund -

Payroll Fund/Cash Advance for Payroll -



Cash in Bank -Local Currency, Savings Account -

Cash in Bank -Local Currency, Time Deposits -





Total Cash 5,447,652.80

RECEIVABLES

Receivable Accounts -


Notes Receivables -

Due from Officers and Employees -

Loans Receivables-GOCCs -

Loans Receivables-LGUs -Loans Receivables-Others -

Real Property Tax Receivable -

Special Education Tax Receivable 102,934,314.77



Due from NGAs -

Due from GOCCs -

Due from LGUs -

Due from NGOs/Pos -


Due from Other Funds 1,000.00

City of Himamaylan

BALANCE SHEET


SPECIAL EDUCATION FUND


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Annex A-2

Page 2 of 6

Other Receivables


Advances to Officers and Employees 29,600.00

Other Receivables 479,686.22


INVENTORIESMaterials





Supplies

Office Supplies Inventory 6,955.00

Accountable Forms Inventory -





Gasoline, Oil and Lubricants Inventory -

Agricultural Supplies Inventory -









Crops and Fruits Inventory -Other Agricultural, Fishery and Forestry Products Inventory -

Total Inventories 6,955.00

PREPAYMENTS

Prepaid Rent -

Prepaid Insurance -

Prepaid Interest -

Deposit on Letters of Credit -


Deferred Charges -


Total Prepayments -


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Annex A-2

Page 3 of 6


Guaranty Deposits -



TOTAL CURRENT ASSETS 108,899,208.79INVESTMENTS





Other Investments and Marketable Securities -

SINKING FUND

Sinking Fund -

Total Investment -



Land -

Land Improvements -

Electrification, Power and Energy Structures -

Total Land and Land Improvements -

BUILDINGS

Office Buildings -

School Buildings 821,522.31

Hospitals and Health Centers -

Markets and Slaughterhouses -

Other Structures 60,558.91

Total Buildings 882,081.22

LEASEHOLD IMPROVEMENTSLeasehold Improvements, Land -





Office Equipment 865,917.79

Furniture and Fixtures 213,571.80

IT Equipment and Software 123,902.22

Library Books -

Total Office Equipment, Furniture and Fixtures 1,203,391.81


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Annex A-2

Page 4 of 6


Machineries -


Communication Equipment 207,123.22Construction and Heavy Equipment -

Firefighting Equipment and Accessories 42,964.80


Medical, Dental and Laboratory Equipment -

Military and Police Equipment -

Sports Equipment 6,249.20

Technical and Scientific Equipment 16,470.88

Other Machineries and Equipment 1,373,360.41



Motor Vehicles 13,978.38

Watercrafts -

Other Transportation Equipment -

Total Transportation Equipment 13,978.38


Other Property, Plant and Equipment 33,418.73

Total Other Property, Plant and Equipment 33,418.73


Roads, Highways and Bridges 7,087.20



Artesian Wells, Reservoirs, Pumping Stations and Conduits -

Irrigation, Canals and Laterals -Flood Controls -


Other Public Infrastructures -

Total Public Infrastructure 22,047.20






Construction in Progress - Agency Assets 135,838.31


Construction in Progress -Roads, Highways and Bridges 2,500.00Construction in Progress -Plazas, Parks and Monuments -

Construction in Progress -Ports, Lighthouses and Harbors -


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Annex A-2

Page 5 of 6


Pumping Stations and Conduits -

Construction in Progress - Irrigation, Canals and Laterals -

Construction in Progress - Flood Controls -

Construction in Progress - Waterways, Aqueducts, SeawallsRiver Walls and Others -

Construction in Progress - Other Public Infrastructures -



Swampland -

Total Construction in Progress 138,338.31


OTHER ASSETS

Work/Other Animals -

Breeding Stocks -


Items in Transit -

Other Assets -

Total Other Assets -

TOTAL ASSET 112,838,632.95

LIABILITIES

CURRENT LIABILITIES

Payable Accounts

Accounts Payable 413,465.56

Notes Payable -

Due to Officers and Employees -

Interest Payable -Inter-Agency Payables

Due to BIR 7,223.41

Due to GSIS -

Due to PAG-IBIG -

Due to PHILHEALTH -

Due to Other NGAs -

Due to Other GOCCs -

Due to LGUs 50,047.11


Due to Other Funds -


Guaranty Deposits Payable 17,580.01Performance/Bidders/Bail Bonds Payable -

Tax Refunds Payable -

Other Payables 9,000.00

Total Current Liabilities 497,316.09


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Annex A-2

Page 6 of 6



Mortgage Payable -


Loans Payable - Domestic -


Other Long-Term Liabilities -Total Long-Term Liabilities -

TOTAL LIABILITIES 497,316.09

DEFERRED CREDITS

Deferred Real Property Tax Income -

Deferred Special Education Tax Income 102,470,055.98

Other Deferred Credits 6,955.00

Total Deferred Credits 102,477,010.98

EQUITY





Current Operations 3,056,616.93

Prior Year's Adjustments (41,612.00)

Less: Transfer to Registry

Public Infrastructures -



TOTAL LIABILITIES AND EQUITY 112,838,632.95

CERTIFIED CORRECT:

EFREN A. DELA ROSA

City Accountant


22/35

TAX REVENUE

Local Taxes

Amusement Tax -

Business Tax -

Community Tax -

Franchise Tax -

Occupation Tax -

Printing and Publication Tax -

Property Transfer Tax -

Real Property Tax -

Less: Discount on Real Property Tax -

Real Property Tax on Idle Lands -

Special Assessment Tax -

Special Education Tax 5,704,139.56

Less: Discount on Special Education TaxTax on Delivery Trucks and Vans -

Tax on Sand, Gravel and Other Quarry Products -

Other Local Taxes -

Fines and Penalties- Local Taxes 1,280,076.75

Total Local Taxes 6,984,216.31

GENERAL INCOME ACCOUNTS

Internal Revenue Allotment -

Permits and Licenses

Fees on Weights and Measures -

Fishery Rental Fees -

Franchising and Licensing Fees -

Permit Fees -

Registration Fees -

Other Permits and Licenses -

Fines and Penalties- Permits and Licenses -

Total Permits and Licenses -

Service Income

Affiliation Fees -

Athletic and Cultural Fees -

Clearance and Certification Fees -

Comprehensive Examination Fees -

Diploma and Graduation Fees -

Garbage Fees -

Inspection Fees -

Library Fees -Medical, Dental and Laboratory Fees -

Processing Fees -

Seminar Fees -

Toll and Terminal Fees -

Transcript of Records Fees -

Other Services Income -

Fines and Penalties - Service Income -

Total Service Income -

City of Himamaylan

STATEMENT OF INCOME AND EXPENSES


For the period Ended December 31, 2009


23/35

Business Income

Hospital Fees -

Income from Canteen Operations -

Income from Cemetery Operations -

Income from Communication Facilities -

Income from Dormitory Operations -

Income from Markets -

Income from Slaughterhouse -

Income from Transportation System -

Income from Waterworks System -

Landing and Parking Fees -

Printing and Publication Income -

Rent Income -

Sales Revenue -

Cost of Goods Sold -

Net Sales Revenue -

Tuition Fees -

Other Business Income -

Fines and Penalties - Business Income -

Total Business Income -

Other IncomeDividend Income -

Income from Grants and Donations -

Insurance Income -

Interest Income 6,011.74

Sale of Confiscated/Abandoned/Seized Goods and Properties -

Share from Economic Zones -

Share from Expanded Value Added Tax -

Share from National Wealth -

Share from PAGCOR/PCSO -

Share from Tobaco Excise Tax -

Miscellaneous Income -

Other Fines and Penalties -

Total Other Income 6,011.74

TOTAL OPERATING INCOME 6,990,228.05

EXPENSES

PERSONAL SERVICES

Salaries and Wages

Salaries and Wages - Regular -

Salaries and Wages - Military/Uniformed -

Salaries and Wages - Part-time -

Salaries and Wages - Substitute -

Salaries and Wages - Casual -

Salaries and Wages - Contractual -

Salaries and Wages - Emergency -

Other CompensationPersonnel Economic Relief Allowance (PERA) -

Additional Compensation (ADCOM) -

Representation Allowance (RA) -

Transportation Allowance (TA) -

Clothing/Uniform Allowance -

Subsistence, Laundry and Quarter Allowance -

Productivity Incentive Allowance -

Other Bonuses and Allowances -


24/35

Honoraria -

Hazard Pay -

Longevity Pay -

Overtime and Night Pay -

Cash Gift -

Year End Bonus -

Personnel Benefits Contributions

Life and Retirement Insurance Contributions -

PAG-IBIG Contributions -

PHILHEALTH Contributions -

ECC Contributions -

Other Personnel Benefits

Pension Benefits - Civilian -

Retirement Benefits - Civilian -

Terminal Leave Benefits -

Health Workers Benefits -

Other Personnel Benefits -

Total Personal Services -

MAINTENANCE AND OTHER OPERATING EXPENSES

Travelling Expenses

Travelling Expenses - Local 93,237.00Travelling Expenses - Foreign -

Training and Scholarship Expenses

Training Expenses 206,795.50

Scholarship Expenses -

Supplies and Material Expenses

Office Supplies Expense 150,767.47

Accountable Forms Expenses -

Animal/Zoological Supplies Expenses -

Food Supplies Expenses -

Drugs and Medicines Expenses 4,887.50

Medical, Dental and Laboratory Supplies Expenses -

Gasoline, Oil and Lubrication Expenses 217,589.39

Agricultural Supplies Expenses -

Textbooks and Instructional Materials Expenses -

Military and Police Supplies Expenses -

Other Supplies Expenses

Utility Expenses

Water Expenses

Electricity Expenses

Cooking Gas Expenses

Communication Expenses

Postage and Deliveries

Telephone Expenses - Landline

Telephone Expenses - Mobile

Internet Expenses -Cable, Satellite, Telegraph and Radio Expenses -

Membership Dues and Contributions to Organizations -

Awards and Indemnities Expenses -

Advertising Expense -

Printing and Binding Expenses -

Rent Expenses -

Representation Expenses -

Transportation and Delivery Expenses -


25/35


26/35

Repairs and Maintenance - Roads, Highways and Bridges -

Repairs and Maintenance - Plazas, Parks and Monuments -

Repairs and Maintenance - Ports, Lighthouses and Harbors -

Repairs and Maintenance - Artesian Wells,

Reservoirs, Pumping Stations and Conduits -

Repairs and Maintenance - Irrigation Canals and Laterals -

Repairs and Maintenance - Flood Controls -

Repairs and Maintenance - Waterways, Aqueducts,

Seawalls, River/Walls and Others -

Repairs and Maintenance - Other Public Infrastructures -


Repairs and Maintenance - Reforestation- Upland -

Repairs and Maintenance - Reforestation - Marshland/

Swampland -

Confidential, Intelligence, Extraordinary and Miscellaneous Expenses

Confidential Expenses -

Intelligence Expenses -

Extraordinary Expenses -

Miscellaneous Expenses -

Taxes, Insurance Premiums and Other Fees -

Taxes, Duties and LicensesFidelity Bond Premiums -

Insurance Expenses

Non-Cash Expenses

Depreciation

Land Improvements

Depreciation - Land Improvements -

Depreciation - Electrification, Power and Energy Structures -

Buildings

Depreciation - Office Buildings -

Depreciation - School Buildings

Depreciation - Hospitals and Health Centers

Depreciation - Markets and Slaughterhouses

Depreciation -Other Structures


Depreciation - Leasehold Improvements, Land

Depreciation - Leasehold Improvements, Buildings

Depreciation - Other Leasehold Improvements


Depreciation -Office Equipment

Depreciation -Furniture and Fixtures

Depreciation - IT Equipment

Depreciation -Library Books


Depreciation - Machineries

Depreciation - Agricultural, Fishery and Forestry EquipmentDepreciation -Communication Equipment

Depreciation -Construction and Heavy Equipment

Depreciation -Firefighting Equipment and Accessories

Depreciation - Hospital Equipment

Depreciation - Medical, Dental and Laboratory Equipment

Depreciation - Military and Police Equipment

Depreciation - Sports Equipment

Depreciation - Technical and Scientific Equipment


27/35

Depreciation -Other Machineries and Equipment

Transportation and Equipment

Depreciation - Motor Vehicles

Depreciation -Watercrafts

Depreciation -Other Transportation Equipment


Depreciation- Other Property, Plant and Equipment

Depletion

Obsolescence - IT Software

Other Maintenance and Operating Expenses

Loss of Assets -

Loss on Guaranty -

Other Maintenance and Operating Expenses

Total Maintenance and Other Operating Expenses 673,276.86

TOTAL OPERATING EXPENSES 673,276.86

INCOME FROM OPERATIONS 6,316,951.19

FINANCIAL EXPENSES

Bank Charges -

Commitment Fees -

Documentary Stamps Expenses -

Interest Expenses -Other Financial Charges -

Income before Subsidies, Donations and Extraordinary Items 6,316,951.19

Add: Subsidy from Other National Government Agencies

Subsidy from Other LGUs -

Subsidy from Other Funds -

Total -

Less: Subsidy to National Government Agencies -

Subsidy to Local Government Units -

Subsidy to Gov't Owned and Controlled Corp -

Subsidy to NGOs/POs -

Subsidy to Other Funds -

Donations

Total -

Income before Extraordinary Items 6,316,951.19

Add (Less) Extraordinary Items:

Gain/Loss on foreign Exchange -

Gain/Loss on Sale of Disposed Assets -

Gain/Loss on Sale of Securities -

NET INCOME 6,316,951.19

CERTIFIED CORRECT:

EFREN A. DELA ROSA

City Accountant


28/35


Cash Inflows

Share from Internal Revenue Allotment

Collection from Taxpayers 5,722,999.07

Receipts from sale of goods and services -

Interest Income -

Dividend Income -

Other Receipts 99,995.74


Cash Outflows

Payments to -


Employees 299,366.00

Interest Expenses -Other Disbursements -


Cash Provided by (Used In) 2,416,109.42


Cash Inflows

Sale of Property, Plant and Equipment -



Total Cash Inflows -

Cash Outflows

493,972.73

Purchase of Debt Securities of Other Entities -Grant/Loans to Other Entities -

Total Cash Outflows 493,972.73

Cash Provided by (Used In) (493,972.73)


Cash Inflows


Acquisition of Loan -


Cash Outflows


Payment of Loan Amortization -

Total Cash Outflows -

Cash Provided by (Used In) -

Net Cash Provided By (Used In) 1,922,136.69

Cash at the Beginning of the Period 3,525,516.11

Cash at the End of the Period 5,447,652.80

CERTIFIED CORRECT:

EFREN A. DELA ROSA

City Accountant

City of Himamaylan






29/35

Annex A-3

Page 1 of 6

CURRENT ASSETS

CASH

Cash on Hand

Cash in Vault -


Petty Cash Fund -

Payroll Fund/Cash Advance for Payroll -



Cash in Bank -Local Currency, Savings Account -

Cash in Bank -Local Currency, Time Deposits 569,493.75





Total Cash 4,281,266.68

RECEIVABLES

Receivable Accounts -


Notes Receivables -

Due from Officers and Employees -

Loans Receivables-GOCCs -Loans Receivables-LGUs -

Loans Receivables-Others 304,600.00

Real Property Tax Receivable -

Special Education Tax Receivable -



Due from NGAs 7,240.00

Due from GOCCs -

Due from LGUs -

Due from NGOs/Pos 718,532.50


Due from Other Funds 5,267.00

City of Himamaylan

BALANCE SHEET


TRUST FUND

ASSETS


30/35

Annex A-3

Page 2 of 6

Other Receivables


Advances to Officers and Employees 748,201.00

Other Receivables 15,876.18


INVENTORIESMaterials





Supplies

Office Supplies Inventory -

Accountable Forms Inventory -





Gasoline, Oil and Lubricants Inventory -

Agricultural Supplies Inventory -









Crops and Fruits Inventory -Other Agricultural, Fishery and Forestry Products Inventory -

Total Inventories -

PREPAYMENTS

Prepaid Rent -

Prepaid Insurance -

Prepaid Interest -

Deposit on Letters of Credit -


Deferred Charges -


Total Prepayments -


31/35

Annex A-3

Page 3 of 6


Guaranty Deposits -



TOTAL CURRENT ASSETS 6,080,983.36INVESTMENTS





Other Investments and Marketable Securities -

SINKING FUND

Sinking Fund -

Total Investment -



Land -

Land Improvements 1,488,782.83

Electrification, Power and Energy Structures 2,283,115.96

Total Land and Land Improvements 3,771,898.79

BUILDINGS

Office Buildings 430,191.42

School Buildings 2,437,898.59

Hospitals and Health Centers 526,153.87

Markets and Slaughterhouses 528,387.99

Other Structures 639,534.75

Total Buildings 4,562,166.62

LEASEHOLD IMPROVEMENTSLeasehold Improvements, Land -





Office Equipment 49,956.00

Furniture and Fixtures 457,979.28

IT Equipment and Software 57,700.00

Library Books -

Total Office Equipment, Furniture and Fixtures 565,635.28


32/35

Annex A-3

Page 4 of 6


Machineries 37,269.10


Communication Equipment 426,527.65Construction and Heavy Equipment -

Firefighting Equipment and Accessories -


Medical, Dental and Laboratory Equipment -

Military and Police Equipment -

Sports Equipment -

Technical and Scientific Equipment -

Other Machineries and Equipment 585,000.00



Motor Vehicles 720,000.00

Watercrafts -

Other Transportation Equipment -

Total Transportation Equipment 720,000.00


Other Property, Plant and Equipment 24,998.00

Total Other Property, Plant and Equipment 24,998.00


Roads, Highways and Bridges -



Artesian Wells, Reservoirs, Pumping Stations and Conduits -

Irrigation, Canals and Laterals -Flood Controls -


Other Public Infrastructures 139,954.00

Total Public Infrastructure 194,048.38






Construction in Progress - Agency Assets 313,886.07


Construction in Progress -Roads, Highways and Bridges 1,885,720.00Construction in Progress -Plazas, Parks and Monuments -

Construction in Progress -Ports, Lighthouses and Harbors -


33/35

Annex A-3

Page 5 of 6


Pumping Stations and Conduits -

Construction in Progress - Irrigation, Canals and Laterals -

Construction in Progress - Flood Controls -

Construction in Progress - Waterways, Aqueducts, Seawalls

River Walls and Others 7,000.00Construction in Progress - Other Public Infrastructures -



Swampland -

Total Construction in Progress 2,206,606.07


OTHER ASSETS

Work/Other Animals -

Breeding Stocks 134,200.00


Items in Transit -

Other Assets -

Total Other Assets 134,200.00

TOTAL ASSET 19,309,333.25

CURRENT LIABILITIES

Payable Accounts

Accounts Payable 2,000.00

Notes Payable -

Due to Officers and Employees 21,951.69

Interest Payable -

Inter-Agency PayablesDue to BIR 1,677.91

Due to GSIS -

Due to PAG-IBIG -

Due to PHILHEALTH -

Due to Other NGAs 117,212.68

Due to Other GOCCs -

Due to LGUs 5,264,088.91


Due to Other Funds 117,876.53


Guaranty Deposits Payable 9,940.00

Performance/Bidders/Bail Bonds Payable 1,134,142.93Tax Refunds Payable -

Other Payables 1,107,628.03

Total Current Liabilities 7,776,518.68

LIABILITIES


34/35

Annex A-3

Page 6 of 6



Mortgage Payable -


Loans Payable - Domestic -


Other Long-Term Liabilities -Total Long-Term Liabilities -

TOTAL LIABILITIES 7,776,518.68

DEFERRED CREDITS

Deferred Real Property Tax Income -

Deferred Special Education Tax Income -

Other Deferred Credits -

Total Deferred Credits -





Current Operations -

Prior Year's Adjustments -

Less: Transfer to Registry

Public Infrastructures -



TOTAL LIABILITIES AND EQUITY 19,309,333.25

-

CERTIFIED CORRECT:

EFREN A. DELA ROSA

City Accountant

EQUITY


35/35


Cash Inflows

Share from Internal Revenue Allotment -

Collection from Taxpayers -

Receipts from sale of goods and services -

Interest Income -

Dividend Income -

Other Receipts 3,881,326.56


Cash Outflows

Payments to -


Employees -

Interest Expenses -Other Disbursements -


Cash Provided by (Used In) (320,011.37)


Cash Inflows

Sale of Property, Plant and Equipment -




Cash Outflows

-

Purchase of Debt Securities of Other Entities -Grant/Loans to Other Entities -




Cash Inflows


Acquisition of Loan -


Cash Outflows


Payment of Loan Amortization -



Net Cash Provided By (Used In) (320,011.37)

Cash at the Beginning of the Period 4,601,278.05

Cash at the End of the Period 4,281,266.68

CERTIFIED CORRECT:

EFREN A DELA ROSA


City of Himamaylan



TRUST FUND

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03 HimamaylanCity2010 Annexes

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