-2

7
Exhibit 1-b

Statement of Receipts and Expenditures

Municipality: SAN JUAN
Period Covered: Q1, 2010
Particulars

Population:
Income Target/
Budget
Appropriation

TAX REVENUE (10+11+12)

1,663,400
970,692

254,241
254,241

340,000
700,000
100,000

203,392
686,755
80,545

254,241

Tax on Business
Other Taxes

1,096,000

692,707

836,000
30,000
210,000
20,000

384,717
51,105
247,557
9,329

108,830,903

53,722,073

39,863,083
68,967,820
-

9,952,502
43,769,571
-

111,066,903

55,385,473

NON-TAX REVENUE (14+15+16+17)

Regulatory Fees (Permit and Licenses)
Service/User Charges (Service Income)
Income from Economic Enterprises (Business Income)
Other Receipts (Other General Income)
Internal Revenue Allotment
Other Shares from National Tax Collections
Inter-Local Transfer
Extaordinary Receipts/Grants/Donations/Aids
TOTAL CURRENT OPERATING INCOME (8+18)

SEF

2,236,000
1,140,000

Real Property Tax

EXTERNAL SOURCES (19+20+21+22)

LOCAL SOURCES (9+13)

General Fund

% of General +
SEF to Total
Income(GF+SE
F)
F

Total
(C + D)

254,241

1,917,640
1,224,933
457,633
686,755
80,545
692,707
384,717
51,105
247,557
9,329
53,722,073
9,952,502
43,769,571
55,639,713

3.45%
2.20%

0.82%
1.23%
0.14%
1.24%

0.69%
0.09%
0.44%
0.02%
96.55%

17.89%
78.67%
0.00%
0.00%
100.00%

LESS: CURRENT OPERATING EXPENDITURES (PS + MOOE+FE)

17,166,463
560,383
2,137,490
14,317,553
4,975,199
32,759,520
2,914,889

3,146,991
301,906
474,234
412,037
597,324
-

74,831,496
NET OPERATING INCOME/(LOSS) FROM CURRENT OPERATIONS(23-33)
36,235,407

4,932,491
50,452,981

General Public Services

Department of Education
Health, Nutrition & Population Control
Labor & Employment
Housing & Community Development
Social Services & Social Welfare
Economic Services
Debt Service (FE) (Interest Expense & Other Charges)
TOTAL CURRENT OPERATING EXPENDITURES (25 to 32)

254,241

3,146,991
301,906
474,234
412,037
597,324
4,932,491
50,707,222

63.80%
0.00%
6.12%
0.00%
9.61%
8.35%
12.11%
0.00%
100.00%
0.00%

ADD: NON INCOME RECEIPTS

CAPITAL/INVESTMENT RECEIPTS (37+38+39)
Proceeds from Sale of Assets
Proceeds from Sale of Debt Securities of Other Entities
Collection of Loans Receivables

RECEIPTS FROM LOANS AND BORROWINGS (41+42)

Acquisition of Loans
Issuance of Bonds
TOTAL NON-INCOME RECEIPTS (36+40)

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LESS: NON OPERATING EXPENDITURES

41,382,000

Purchase/Construct of Property Plant and Equipment (Assets/Capital

Outlay)
41,382,000

CAPITAL/INVESTMENT EXPENDITURES (46+47+48)

Purchase of Debt Securities of Other Entities (Investment Outlay)

Grant/Make Loan to Other Entities (Investment Outlay)
DEBT SERVICE (50+51) (Principal Cost)
Payment of Loan Amortization

5,333,333
5,333,333

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TOTAL NON-OPERATING EXPENDITURES (45+49)

46,715,333

NET INCREASE/(DECREASE) IN FUNDS (34+43-52)

(10,479,926)

Retirement/Redemption of Bonds/Debt Securities

50,452,981

254,241

ADD: CASH BALANCE, BEGINNING

37,937,610

36,558,604

1,379,006

FUNDS AVAILABLE (53+54)

27,457,684
27,457,684
12,496,230

87,011,586

1,633,247
1,633,247

Less: Payment of Prior Year Accounts Payable

FUND BALANCE, END (55-56)
CONTINUING APPROPRIATION

Total Assets

87,011,586
8,760,651

50,707,222
37,937,610
88,644,832
88,644,832
8,760,651

246,395,800

Amount set aside to finance projects with appropriations

GF

SEF

Amount Available for appropriations/operations

27,557,601
2,144,040
4,712,923
16,768,610

1,778,370

Fund Balance, End (should be reconciled w/cash flow statement)

51,183,174

1,778,370

provided in the previous years (Continuing appropriations)

Amount set aside for payment of Prior Year Accounts Payable
Amount set aside for Obligation not yet Due and Demandable

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Total
27,557,601
2,144,040
4,712,923
18,546,980
52,961,544

Certified Correct:
Municipal Treasurer

3,735,579