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Appendix A-1

MUNICIPALITY OF ABUCAY
STATEMENT OF FINANCIAL POSITION
General Fund
As of December 31, 2014
(With Comparative Figures for CY 2013)

2014 2013
ASSETS
Current Assets
Cash P 23,172,366.49 P 17,951,988.46
Receivables 1,434,087.37 4,222,669.76
Inventories 1,173,469.11 864,244.38
Prepaid Expenses 223,851.57 258,063.09
Total Current Assets 26,003,774.54 23,296,965.69
Investments and Property, Plant and Equipment
(Net of depreciation)
Investments
Investments in Securities 2,511,541.83 516,687.83
Total Investments 2,511,541.83 516,687.83
Property, Plant & Equipment
Land and Land Improvements 12,919,744.87 13,082,182.80
Buildings 90,216,807.90 93,239,570.92
Office Equipment, Furniture and Fixtures 2,185,075.53 1,728,953.49
Machineries and Equipment 4,710,184.67 3,451,567.35
Transportation Equipment 1,368,038.75 1,062,163.25
Other Property, Plant and Equipment 11,228.62 24,603.70
Construction in Progress 17,935,750.00 840,000.00
Total Property, Plant and Equipment 129,346,830.34 113,429,041.51
Total Investments and Property,
Plant and Equipment 131,858,372.17 113,945,729.34
Other Assets 320,770.13 424,248.35
TOTAL ASSETS P 158,182,916.84 P 137,666,943.38

LIABILITIES AND EQUITY


LIABILITIES
Current Liabilities P 13,248,449.63 P 2,936,158.29
Deferred Credits 749,268.22 3,623,776.35
Long-Term Liabilities 14,746,179.06 18,703,526.62
TOTAL LIABILITIES 28,743,896.91 25,263,461.26
EQUITY
Government Equity, End 129,439,019.93 112,403,482.12
TOTAL LIABILITIES & EQUITY P 158,182,916.84 P 137,666,943.38
Appendix A-2
MUNICIPALITY OF ABUCAY
STATEMENT OF FINANCIAL POSITION
Special Education Fund
As of December 31, 2014
(With Comparative Figures for CY 2013)

2014 2013
ASSETS
Current Assets
Cash P 4,253,295.11 P 307,616.91
Receivables 266,299.71 3,106,596.10
Total Current Assets 4,519,594.82 3,414,213.01
Property, Plant & Equipment ( net of
depreciation )
Land and Land Improvements 4,131,126.69 4,340,400.73
Buildings 1,011,543.51 1,055,310.97
Office Equipment, Furniture and Fixtures 189,143.80 292,008.78
Machineries and Equipment 284,912.67 192,210.78
Total Property, Plant and Equipment 5,616,726.67 5,879,931.26
Other Assets 66,474.77 60,676.94
TOTAL ASSETS P 10,202,796.26 P 9,354,821.21

LIABILITIES AND EQUITY

LIABILITIES
Current Liabilities P 3,625.72 P 1,811.28
Deferred Credits 266,299.71 3,106,596.10
TOTAL LIABILITIES 269,925.43 3,108,407.38

EQUITY
Government Equity, End 9,932,870.83 6,246,413.83
TOTAL LIABILITIES & EQUITY P 10,202,796.26 P 9,354,821.21
Appendix A-3

MUNICIPALITY OF ABUCAY
STATEMENT OF FINANCIAL POSITION
Trust Fund
As of December 31, 2014
(With Comparative Figures for CY 2013)

2014 2013
ASSETS
Current Assets
Cash P 9,993,026.72 P 5,657,893.95
Total Current Assets 9,993,026.72 5,657,893.95
TOTAL ASSETS P 9,993,026.72 P 5,657,893.95

LIABILITIES AND EQUITY

LIABILITIES
Current Liabilities P 9,759,107.05 P 5,292,669.56
Deferred Credits 233,919.67 365,224.39
TOTAL LIABILITIES 9,993,026.72 5,657,893.95

TOTAL LIABILITIES & EQUITY P 9,993,026.72 P 5,657,893.95


Appendix B-1
MUNICIPALITY OF ABUCAY
STATEMENT OF COMPREHENSIVE INCOME
General Fund
For the Year Ended December 31, 2014
(With Comparative Figures for 2013)

2014 2013
Income
Local Taxes P 8,861,862.12 P 5,334,562.90
Permit and Licenses 1,956,161.76 1,904,414.13
Service Income 2,039,184.52 2,026,784.68
Business Income 7,596,602.16 6,839,797.27
Other Income 68,445,070.17 60,295,646.09
Total Income 88,898,880.73 76,401,205.07

Less: Expenses
Personal Services 32,944,884.51 34,305,049.96
Maintenance & Other Operating
Expenses 31,306,654.55 26,530,987.79
Financial Expenses 1,257,111.76 1,574,517.09
Total Expenses 65,508,650.82 62,410,554.84
Income before Subsidies and Donations 23,390,229.91 13,990,650.23
Add: Subsidy from Other LGUs 85,000.00 80,000.00
Subsidy from NGAs - 17,000.00
Total 23,475,229.91 14,087,650.23
Less: Subsidy to LGUs - 9,000.00
Subsidy to Other Funds 607,627.38 141,213.42
Donations 949,160.00 1,490,552.60
Total 1,556,787.38 1,640,766.02
NET INCOME P 21,918,442.53 P 12,446,884.21
Appendix B-2
MUNICIPALITY OF ABUCAY
STATEMENT OF COMPREHENSIVE INCOME
Special Education Fund
For the Year Ended December 31, 2014
(With Comparative Figures for CY 2013)

2014 2013

Income
Local Taxes P 6,956,470.18 P 2,935,034.49
Other Income 5,687.27 1,779.72
Total Income 6,962,157.45 2,936,814.21

Less: Expenses
Personal Services - 10,938.26
Maintenance & Other Operating Expenses 3,251,109.25 3,060,259.01
Total Expenses 3,251,109.25 3,071,197.27

NET INCOME (LOSS) P 3,711,048.20 P (134,383.06)


Appendix C-1
MUNICIPALITY OF ABUCAY
STATEMENT OF CASH FLOWS
General Fund
For the Year Ended December 31, 2014
(With Comparative Figures for CY 2013)

2014 2013
Cash Flows from Operating Activities
Cash Inflows
Collection from Taxpayers P 11,611,493.54 P 8,118,844.83
Share from Internal Revenue Allotment 67,914,929.00 60,018,030.00
Receipts from sale of goods & services 8,962,271.61 8,295,739.44
Interest Income 98,781.07 145,538.80
Other Receipts 585,000.00 97,000.00
Total Cash Inflows 89,172,475.22 76,675,153.07
Cash Outflows
Payments to-
Suppliers/creditors 25,298,147.12 21,550,061.91
Employees 32,938,838.77 34,305,049.96
Interest Expense 1,257,111.76 1,574,517.09
Other Disbursements - 413,990.52
Total Cash Outflows 59,494,097.65 57,843,619.48
Net Cash from Operating Activities 29,678,377.57 18,831,533.59

Cash Flows from Investing Activities


Cash Outflows
Purchase Property, Plant & Equipment 20,507,308.62 13,811,781.77
Total Cash Outflows 20,507,308.62 13,811,781.77
Net Cash from Investing Activities (20,507,308.62) (13,811,781.77)

Cash Flows from Financing Activities


Cash Outflows
Payment of Loan Amortization 3,950,690.92 3,950,690.92
Total Cash Outflows 3,950,690.92 3,950,690.92
Net Cash from Financing Activities (3,950,690.92) (3,950,690.92)
Net Increase (Decrease) in Cash 5,220,378.03 1,069,060.90
Cash at the Beginning of the Period 17,951,988.46 16,882,927.56
Cash at the End of the Period P 23,172,366.49 P 17,951,988.46
Appendix C-2
MUNICIPALITY OF ABUCAY
STATEMENT OF CASH FLOWS
Special Education Fund
For the Year Ended December 31, 2014
(With Comparative Figures for CY 2013)

2014 2013
Cash Flows from Operating Activities
Cash Inflows
Collection from Taxpayers P 6,956,470.18 P 2,935,034.49
Interest Income 5,687.27 1,779.72
Total Cash Inflows 6,962,157.45 2,936,814.21
Cash Outflows
Payments to -
Suppliers/creditors 2,878,549.25 2,677,232.70
Employees - 10,938.26
Total Cash Outflows 2,878,549.25 2,688,170.96
Net Cash from Operating Activities 4,083,608.20 248,643.25

Cash Flows from Investing Activities


Cash Outflows
To purchase Property, Plant & Equipment 137,930.00 7,000.00
Total Cash Outflows 137,930.00 7,000.00
Net Cash from Investing Activities (137,930.00) (7,000.00)
Net Increase (Decrease) in Cash 3,945,678.20 241,643.25
Cash at the Beginning of the Period 307,616.91 65,973.66
Cash at the End of the Period P 4,253,295.11 P 307,616.91
Appendix C-3
MUNICIPALITY OF ABUCAY
STATEMENT OF CASH FLOWS
Trust Fund
For the Year Ended December 31, 2014
(With Comparative Figures for CY 2013)

2014 2013
Cash Flows from Operating Activities
Cash Inflows
Collections from Taxpayers P 23,446,523.17 P 14,062,413.42
Interest Income 64,625.56 77,922.93
Total Cash Inflows 23,511,148.73 14,140,336.35
Cash Outflows
Payments to -
Suppliers/creditors 19,176,015.96 17,801,618.51
Total Cash Outflows 19,176,015.96 17,801,618.51
Net Cash from Operating Activities 4,335,132.77 (3,661,282.16)
Net Increase (Decrease) in Cash 4,335,132.77 (3,661,282.16)
Cash at Beginning of the Period 5,657,893.95 9,319,176.11
Cash at the End of the Period P 9,993,026.72 P 5,657,893.95
Appendix D

MUNICIPALITY OF ABUCAY
STATEMENT OF APPROPRIATIONS, ALLOTMENTS, OBLIGATIONS AND BALANCES
GENERAL FUND AND SPECIAL EDUCATION FUND
2014

BALANCES OF
CODE FUNCTION/PROGRAM/PROJECT APPROPRIATIONS ALLOTMENTS OBLIGATIONS ALLOTMENTS
1000 GENERAL PUBLIC SERVICES 44,588,668.11 44,588,668.11 39,052,104.14 5,536,563.97
PS 18,872,523.81 18,872,523.81 18,077,163.84 795,359.97
MOOE 20,166,144.30 20,166,144.30 16,333,509.89 3,832,634.41
CO 3,350,000.00 3,350,000.00 3,014,852.16 335,147.84
FE 2,200,000.00 2,200,000.00 1,626,578.25 573,421.75
3000 EDUCATION, CULTURE, SPORTS 4,020,514.48 4,020,514.48 3,018,293.69 1,002,220.79
& MANPOWER DEVELOPMENT
MOOE 3,778,914.48 3,778,914.48 2,880,363.69 898,550.79
CO 241,600.00 241,600.00 137,930.00 103,670.00
4000 HEALTH SERVICES 11,865,825.48 11,865,825.48 11,182,521.96 683,303.52
PS 7,920,033.48 7,920,033.48 7,574,367.99 345,665.49
MOOE 3,445,792.00 3,445,792.00 3,310,183.97 135,608.03
CO 500,000.00 500,000.00 297,970.00 202,030.00
6000 HOUSING & COMMUNITY DEV. 13,582,985.80 13,582,985.80 13,450,787.28 132,198.52
CO 9,582,985.80 9,582,985.80 9,450,787.28 132,198.52
FE 4,000,000.00 4,000,000.00 4,000,000.00 -
7000 SOCIAL WELFARE SERVICES 3,473,982.38 3,473,982.38 2,956,373.82 517,608.56
PS 1,615,862.38 1,615,862.38 1,609,224.92 6,637.46
MOOE 1,758,120.00 1,758,120.00 1,275,063.52 483,056.48
CO 100,000.00 100,000.00 72,085.38 27,914.62
8000 ECONOMIC SERVICES 11,671,404.61 11,671,404.61 10,204,923.14 1,466,481.47
PS 5,959,882.73 5,959,882.73 5,684,127.76 275,754.97
MOOE 3,615,689.18 3,615,689.18 2,511,915.57 1,103,773.61
CO 2,095,832.70 2,095,832.70 2,008,879.81 86,952.89
9000 OTHER PURPOSES 4,156,674.12 4,156,674.12 4,147,674.12 9,000.00
MOOE 2,005,149.12 2,005,149.12 1,996,149.12 9,000.00
CO 2,151,525.00 2,151,525.00 2,151,525.00 -
TOTAL 93,360,054.98 93,360,054.98 84,012,678.15 9,347,376.83

RECAP:
PS 34,368,302.40 34,368,302.40 32,944,884.51 1,423,417.89
MOOE 34,769,809.08 34,769,809.08 28,307,185.76 6,462,623.32
CO 18,021,943.50 18,021,943.50 17,134,029.63 887,913.87
FE 6,200,000.00 6,200,000.00 5,626,578.25 573,421.75
TOTAL 93,360,054.98 93,360,054.98 84,012,678.15 9,347,376.83
Appendix E (10 of 12)
Obs. No. 1, page 19

Municipality of Abucay
Schedule of Collections and Deposits
For the Period Covered October 1 to December 31, 2014

Collections Deposits No. of


Balance days
Date Amount Date Amount delayed
Beginning Balance, Oct. 1, 2014 242,858.79
10/1/2014 235,868.90 6,989.89
10/1/2014 55,847.60 10/2/2014 55,947.97 6,889.52 1
10/2/2014 10,438.50 17,328.02 1
10/3/2014 199,592.97 10/3/2014 98,381.30 118,539.69 1
10/7/2014 142,449.26 10/7/2014 173,330.90 87,658.05 1
10/8/2014 82,890.00 4,768.05 1
10/8/2014 83,760.14 10/9/2014 83,666.20 4,861.99 1
10/9/2014 136,527.00 10/10/2014 134,037.00 7,351.99 1
10/10/2014 175,982.65 183,334.64 1
10/13/2014 131,517.31 10/13/2014 201,152.65 113,699.30 1
10/14/2014 81,518.13 32,181.17 1
10/14/2014 35,458.00 10/15/2014 60,458.00 7,181.17 1
10/15/2014 19,458.00 10/16/2014 19,458.00 7,181.17 1
10/16/2014 33,635.00 10/17/2014 33,635.00 7,181.17 1
10/17/2014 157,162.84 164,344.01 1
10/20/2014 324,381.62 10/20/2014 452,561.94 36,163.69 1
10/23/2014 276,014.99 10/23/2014 186,165.57 126,013.11 1
10/24/2014 123,223.57 2,789.54 1
10/24/2014 45,933.00 48,722.54 1
10/27/2014 103,665.99 10/27/2014 83,713.00 68,675.53 1
10/28/2014 65,986.00 2,689.53 1
10/28/2014 94,683.80 10/29/2014 94,683.80 2,689.53 1
10/29/2014 11,126.50 13,816.03 1
10/30/2014 38,303.00 10/30/2014 31,127.00 20,992.03 1
10/31/2014 28,185.30 10/31/2014 19,298.00 29,879.33 1
11/3/2014 131,934.86 11/3/2014 112,365.00 49,449.19 1
11/4/2014 46,360.50 3,088.69 1
11/4/2014 34,848.30 11/5/2014 32,849.00 5,087.99 1
11/5/2014 107,409.90 11/6/2014 110,410.40 2,087.49 1
11/6/2014 268,299.80 11/7/2014 268,299.80 2,087.49 1
11/7/2014 22,451.00 24,538.49 1
11/10/2014 60,699.43 10/10/2014 52,391.00 32,846.92 1
11/11/2014 30,960.00 1,886.92 1
11/11/2014 28,724.36 11/12/2014 28,724.41 1,886.87 1
Appendix E (11 of 12)
Obs. No. 1, page 19

Collections Deposits No. of


Balance days
Date Amount Date Amount delayed
11/12/2014 35,833.14 11/13/2014 35,933.14 1,786.87 1
11/13/2014 17,431.28 11/14/2014 16,240.00 2,978.15 1
11/14/2014 133,092.42 136,070.57 1
11/17/2014 84,893.93 11/17/2014 189,874.54 31,089.96 1
11/18/2014 26,960.00 4,129.96 1
11/18/2014 66,786.96 11/19/2014 66,711.96 4,204.96 1
11/19/2014 8,859.20 11/20/2014 8,860.00 4,204.16 1
11/20/2014 28,864.59 33,068.75 1
11/21/2014 151,670.66 11/21/2014 120,076.00 64,663.41 1
11/25/2014 60,202.38 4,461.03 1
11/25/2014 34,169.16 38,630.19 1
11/26/2014 581,290.01 11/26/2014 418,964.77 200,955.43 1
11/27/2014 195,726.12 5,229.31 1
11/27/2014 29,786.80 11/28/2014 29,758.00 5,258.11 1
11/28/2014 23,440.48 12/1/2014 23,440.00 5,258.59 1
12/1/2014 47,526.16 52,784.75 1
12/2/2014 134,925.00 12/2/2014 81,586.22 106,123.53 1
12/3/2014 100,465.20 5,658.33 1
12/3/2014 30,668.16 12/4/2014 30,678.00 5,648.49 1
12/4/2014 17,438.54 23,087.03 1
12/5/2014 181,406.98 12/8/2014 71,961.50 132,532.51 1
12/8/2014 64,301.48 12/9/2014 191,289.46 5,544.53 1
12/9/2014 10,203.80 15,748.33 1
12/10/2014 72,884.12 12/10/2014 34,704.00 53,928.45 1
12/11/2014 48,384.00 5,544.45 1
12/11/2014 28,291.34 12/12/2014 28,392.00 5,443.79 1
12/12/2014 16,541.40 21,985.19 1
12/15/2014 182,201.35 12/15/2014 41,733.60 162,452.94 1
12/16/2014 43,731.50 118,721.44 1
12/16/2014 44,140.02 162,861.46 1
12/17/2014 353,968.56 12/17/2014 463,085.27 53,744.75 1
12/18/2014 49,041.00 4,703.75 1
12/18/2014 58,200.93 62,904.68 1
12/19/2014 73,231.90 12/19/2014 50,514.77 85,621.81 1
12/28/2014 180,809.24 12/28/2014 232,852.35 33,578.70 1
12/29/2014 774,692.33 12/29/2014 808,271.03 -
Balance as of Dec. 31, 2014 -
Appendix F (12 of 12)
Obs. No. 1, page 19
Municipality of Abucay
Sample of Emergency Expenses Charged to Daily Collections
For the Quarter Ending September 30, 2014

Payee
Check
Date DV No. as stated in as stated in Particulars Amount
No.
DV Check
7/14/2014 1290549 100- Penelco- Sonia O. Purchase of 100 meters 1,719.20
1407- Balanga City Magtanong duplex# 6 wire for
1162 official use at Sibul
Spring Resort

7/22/2014 1290584 100- Green Apple Ronald Payment of 5,345.00


1408- General Dacion XSTAMPER at
1285 Merchandise ASSESSOR'S OFFICE

8/14/2014 1290659 100- Nat'l Renzeel Payment of 1,000.00


1408- Federation of Evangelista Advertisement Contract
1335 Junior of with National
Accounts Federeation of Junior
(NFJPIA) Phil. Institute of
Accountants (NFJPIA),
Region 3, in the
Souvenir Program of its
18th Regional Mid-
Year Convention held
on Sept. 25-27, 2014 at
Laoag City, Ilocos
Norte

8/20/2014 1290679 100- Peninsula Emily M. De Payment of 100 meters 1,719.20


1408- Electric Luna duplex wire for the
1400 Cooperative, illustration of electrical
Inc. wiring for spotlight (4
units) at Sibul Spring
Resort

9/28/2014 1290711 100- No. 1 Sonia O. Payment of auto spare 2,840.00


1409- Hydraulic Magtanong parts/ materials used for
1434 Coporation the repair of backhoe,
service equipment

7/22/2014 1290590 100- Clum Trading Gilbert S. Payment of labor/ spare 2,430.00
1409- Manlapid parts incured for the
1436 repair of service
vehicles and equipment

9/8/2014 1290730 100- AM(B) HS Ana D Payment of financial 3,000.00


1409- Class '69 Santiago assistance to AM(B) HS
1525 Foundation, Class '69 Foundation,
Inc. Inc. for its charity
coinciding with its 45th
Year Reunion on Dec.
27, 2014 at Lou'is
Resturant, Balanga City

9/11/2014 1290760 100- Armel Intern Sonia O Payment of S.W. 990.00


1409- Janitorial Magtanong Disinfectant to be used
1540 Supply at Sibul Spring

9/18/2014 1290783 100- Solar flex Emily M. De Payment of spare parts/ 1,900.00
1409- marketing Luna supply to be used for
1543 the repair of backhoe,
service equipment

9/22/2014 1290801 100- Solar flex Sonia O Payment of spare part/ 1,780.00
1409- marketing Magtanong equipment supplies in
1597 repairing backhoe

Total 22,723.40