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Republic of the Philippines

COMMISSION ON AUDIT
OFFICE OF THE COMMISSIONER I
Commonwealth Avenue, Quezon City, Philippines

HEIDI L. MENDOZA
Commissioner

September 25,2014

His Excellency BENIGNO SIMEON C. AQUINO III


President of the Philippines
Malacafiang, Manila

Dear President Aquino:

I have the honor to submit the 2013 ANNUAL FINANCIAL REPORT for LOCAL
-GOVERNMENTS, pursuant to Section 4, Article IX-D ofthe Constitution of the Philippines.
The report contains, among others, the Financial Position as of December 31, 2013, Financial
Performance and the Statement of Cash Flows for the year then ended.

Very truly yours,

Phone: (632) 952-5700 local 1002/931-75-93 Fax: (632) 931-78-73


Email: hlmendoza@coa.gov.ph / heidi_mendoza@yahoo.com Website: www.coa.gov.ph
Republic of the Philippines
COMMISSION ON AUDIT
,;. OFFICE OF THE COMMISSIONER I
Commonwealth Avenue, Quezon City, Philippines

HEIDI L. MENDOZA
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Commissioner
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September 25,2014 aI-~~~~;]H
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Honorable FRANKLIN M. DRILON
President, Philippine Senate
GSIS Complex, Pasay City

Dear Mr. Senate President:

I have the honor to submit the 2013 ANNUAL FINANCIAL REPORT for LOCAL
GOVERNMENTS, pursuant to Section 4, Article IX-D of the Constitution of the Philippines.
The report contains, among others, the Financial Position as of December 31, 2013, Financial
Performance and the Statement of Cash Flows for the year then ended.

Very truly yours,

Phone: (632) 952-5700 local 1002/931-75-93 Fax: (632) 931-78-73


Email: hlmendoza@coa.gov.ph / heidi_mendoza@yahoo.com Website: www.coa.gov.ph
Republic of the Philippines
COMMISSION ON AUDIT
OFFICE OF THE COMMISSIONER I
Commonwealth Avenue, Quezon City, Philippines

HEIDI L. MENDOZA
Commissioner

September 25,2014

Honorable FELICIANO R. BELMONTE, JR.


Speaker, House of Representatives
National Government Center
Quezon City

Dear Mr. Speaker:

I have the honor to submit the 2013 ANNUAL FINANCIAL REPORT for LOCAL
GOVERNMENTS, pursuant to Section 4, Article IX-D ofthe Constitution of the Philippines.
The report contains, among others, the Financial Position as of December 31, 2013, Financial
Performance and the Statement of Cash Flows for the year then ended.

Very truly yours,

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Phone: (632) 952-5700 local 1002/931-75-93 Fax: (632) 931-78-73


Email: hlmendoza@coa.gov.ph / heidi_mendoza@yahoo.com Website: www.coa.gov.ph
2013

Annual Financial Report

Local Governments

Volume III
2013
ANNUAL FINANCIAL REPORT
LOCAL GOVERNMENTS
TABLE OF CONTENTS

Page
Part I. Overview
 Mandate 3
 Auditees 3
 Audit Thrusts 4
 Contents of the Report 4

Part II. Financial Highlights


 Financial Position 9
 Financial Performance 17
 Cash Flows 24

Part III. Financial Statements


 Condensed Balance Sheet 33
 Condensed Statement of Income and Expenses 36
 Condensed Statement of Cash Flows 39
 Detailed Balance Sheet 42
 Detailed Statement of Income and Expenses 57
 Detailed Statement of Cash Flows 75

Part IV. Individual Financial Profile of Local Government Units


 Provinces 81
 Cities 85
 Municipalities 91

Part V. Credit Financing 139

Part VI. Excerpts from 2013 Annual Audit Reports on Provinces 253
and Cities

Part VII. Summary of Audit Opinions by Municipality 623

Part VIII. Common Audit Findings and Recommendations 831

Part IX. Financial Profile of Barangays by City/Municipality 849

Part X. Common Audit Findings and Recommendations on 905


Barangays
PART I

OVERVIEW
CONSTITUTIONAL MANDATE ON REPORTING

Section 4, Article IX-D of the Philippine Constitution provides that “The Commission on Audit
shall submit to the President and the Congress within the time fixed by law, an annual report covering
the financial condition and operation of the Government, its subdivisions, agencies and
instrumentalities, including government-owned and controlled corporations, and non-governmental
entities subject to its audit, and recommend measures necessary to improve their effectiveness and
efficiency.”

In conformity with this mandate, the Commission on Audit prepares an Annual Financial Report
(AFR) consisting of Volumes I, II and III. Volume I for the National Government Agencies (NGAs),
Volume II for the Government Owned and Controlled Corporations (GOCCs) and their Subsidiary
Corporations, and Volume III for the Local Government Units (LGUs).

AUDITED LOCAL GOVERNMENT UNITS

Local governments units consisting of provinces, cities, municipalities and barangays constitute
the foundation of the entire structure of the government. Policies and decisions of the local government
units affect the ordinary citizen more directly than those of the national government. It is for this reason
that no less than the Constitution recognizes the importance of local governments when it declared
that "the State shall guarantee and promote the autonomy of the local government units -- especially
the barangays -- to ensure their fullest development as self-reliant communities."

The conduct of financial and compliance audits to assess the financial conditions, results of
operations, propriety of transactions as well as extent of operational performance is done annually on
LGUs except on barangays which is held on a three-year cycle.

The total number of audited agencies covering the Local Government Sector comprise of 80
provinces, 144 cities, 1,490 municipalities and 42,067 barangays which are distributed per region as
follows:
NO. OF AUDITEES

REGIONS PROVINCES CITIES MUNICIPALITIES BARANGAYS TOTAL


NCR 0 16 1 1,706 1,723
CAR 6 2 75 1,176 1,259
REGION I 4 9 116 3,265 3,394
REGION II 5 4 89 2,311 2,409
REGION III 7 14 116 3,102 3,239
REGION IV-A 5 18 124 4,011 4,158
REGION IV-B 5 2 71 1,458 1,536
REGION V 6 7 107 3,471 3,591
REGION VI 6 16 117 4,084 4,223
REGION VII 4 16 116 3,003 3,139
REGION VIII 6 7 136 4,390 4,539

3
NO. OF AUDITEES

REGIONS PROVINCES CITIES MUNICIPALITIES BARANGAYS TOTAL


REGION IX 3 5 67 1,904 1,979
REGION X 5 9 84 2,022 2,120
REGION XI 4 6 43 1,162 1,215
REGION XII 4 5 45 1,196 1,250
REGION XIII 5 6 67 1,316 1,394
ARMM 5 2 116 2,490 2,613
TOTAL 80 144 1,490 42,067 43,781
Number of FS
Submitted 79 144 1,446 29,947 31,616
Percentage of
FS Submission 99% 100% 97% 71% 72%

AUDIT THRUSTS FOR CY 2013

A meaningful audit would assure the public and taxpayers that the funds and other resources
used for various programs, projects and activities were expended and reported in accordance with
laws, rules and regulations and that operational performance were achieved in an economic, efficient,
and effective manner. This AFR is prepared in the hope that it will serve as useful and reliable tool for
crafting policies that would enhance local governance.

For CY 2013, The Commission thru its Local Government Sector, has identified common audit
areas or thrusts to be prioritized, some of which are: 20% Development Fund, Local Disaster Risk
Reduction and Management Fund (LDFFMF), Priority Development Assistance Fund (PDAF), Fund
Transfers, Credit Financing/Debt Servicing and Cash and Cash accounts.

CONTENTS OF THE REPORT

To meet the statutory deadline in the submission of this report, August 15, 2014 and
September 15, 2014 were agreed upon as the cut-off dates for the submission of information in respect
of the audits of provinces, cities, municipalities and barangays, respectively.

In the case of barangays which are audited on a cyclical basis, only 1/3 or about 33% of the
consolidated financial statements were audited. A number of LGUs especially those hit by Typhoon
Yolanda in November 8, 2013, did not meet the deadline set, and accordingly did not form part of the
consolidation.

The AFR for LGUs is a compendium of information on the financial condition and results of
operations of the various local government units comprising of 79 provinces, 144 cities, 1,446
municipalities and 29,947 barangays. Consolidated financial data are shown by fund (General, Special

4
and Trust) and by LGU category (Province, City and Municipality). Comparative financial information for
the calendar years 2013 and 2012 is also presented.

The consolidated Balance Sheets, Income Statements and Cash Flows and related non
financial information in this AFR are based on the data submitted by the COA Regional Offices. This
holds true for findings and recommendations which are simply excerpts from the transmitted Annual
Audit Reports on LGUs for provinces and cities.

The audit opinion rendered on each and every LGU is the representation and sole
responsibility of the auditors concerned. Significant and common audit findings on selected audit areas
for 2013 were however summarized to capture the extent of departure from the established standards
and the degree of corrective and remedial measures they entail.

Complete details of the findings and recommendations concerning provinces, cities and
municipalities are presented in the individual Annual Audit Report of each LGU which are published in
the COA website.

5
PART II

FINANCIAL HIGHLIGHTS
FINANCIAL HIGHLIGHTS
A. FINANCIAL POSITION

The combined balances include financial data of 1,669 LGUs comprising 79 Provinces, 144
Cities, and 1,446 Municipalities. Forty-four municipalities and one (1) province were not included in the
consolidation due to unavailability of data.

The three major accounts in the consolidated balance sheet of LGUs are Assets, Liabilities and
Deferred Credits, and Equity and are distributed as follows:

Figure 1.0 – Distribution of Major Balance Sheet Accounts of LGUs


(in billion pesos)

281.975

859.074 Assets

Liabilities and Deferred


Credits

Equity

577.099

A comparison of the accounts with the prior year balance is shown in the Figure below:

Figure 2.0 - Major Balance Sheet Accounts with Comparative Balances of Prior Years
(in billion pesos)

859.074 862.368
900
800
700
577.099
600
550.967
500
311.401
400 281.975
300
200
100
0
Assets Liabilities and Government Equity 2013
Deferred Credits
2012

9
The combined account balances for CY 2013, show that Assets and Liabilities have decreased
from the preceding year by P3.294 billion (0.38%) and P29.426 billion (9.45%), respectively. On the
other hand, Equity Account had increased by P26.132 billion (4.74%).

Further comparisons of the data reported for CY 2013 with the prior year data by LGU
classification (Provinces, Cities and Municipalities) and by fund (General Fund, Special Education Fund
and Trust Fund) are presented in Table 1.0 and Table 2.0, respectively.

Table 1.0 - Comparative Balance Sheet Accounts by LGU Classification


(in billion pesos)

Account Provinces Cities Municipalities TOTAL


2013 2012 +/- 2013 2012 +/- 2013 2012 +/- 2013 2012 +/-
Assets 209.746 206.101 3.645 434.812 410.987 23.825 214.516 245.28 -30.764 859.074 862.368 -3.294
Liabilities and
55.182 55.038 0.144 149.739 141.886 7.853 77.054 114.477 -37.423 281.975 311.401 -29.426
Deferred Credits
Equity 154.564 151.063 3.501 285.073 269.101 15.972 137.462 130.803 6.659 577.099 550.967 26.132

Table 2.0 - Comparative Balance Sheet Accounts by Fund


(in billion pesos)

Account General Fund Special Education Fund Trust Fund TOTAL


2013 2012 +/- 2013 2012 +/- 2013 2012 +/- 2013 2012 +/-
Assets 690.602 684.311 6.291 101.442 117.330 -15.888 67.030 60.727 6.303 859.074 862.368 -3.294
Liabilities and
191.768 209.275 -17.507 33.367 52.742 -19.375 56.840 49.384 7.456 281.975 311.401 -29.426
Deferred Credits
Equity 498.834 475.036 23.798 68.075 64.588 3.487 10.190 11.343 -1.153 577.099 550.967 26.132

ASSETS

The total combined assets for CY 2013 amounting to P859.074 billion is broken down into:
Cash, P179.540 billion; Receivables, P110.270 billion; Inventories, P11.113 billion; Prepayments and
Other Current Assets, P5.569 billion; Investments, P3.431 billion; Property, Plant and Equipment,
P539.853 billion; and Other Assets, P9.298 billion.

Figure 3.0 represents the breakdown of each asset account classification to the total assets.

10
Figure 3.0 –Asset Account Classification Breakdown
(in billion pesos)

9.298
179.54 Cash

Receivables

Inventories
110.270
Prepayment and Other
11.113 Current assets
Investment
5.569
539.853 3.431 PPE

Other Assets

Moreover, the movement in the asset account can be further shown into detail as follows:

Table 3.0 - Comparative Detailed Asset Accounts


(in billion pesos)

Asset Accounts 2013 2012 Inc./(Dec.) Percentage


Cash 179.540 172.765 6.775 3.92%
Receivables 110.270 144.510 (34.240) 23.69%
Inventories 11.113 11.520 (0.407) 3.53%
Prepayment and Other Current assets 5.569 4.610 0.959 20.80%
Investment 3.431 2.532 0.899 35.51%
PPE 539.853 517.226 22.627 4.37%
Other Assets 9.298 9.205 0.093 1.01%
859.074 862.368 (3.294) 0.38%

Comparative assets by LGU classification and by fund are presented in Figures 4.0 and 5.0,
respectively.

11
Figure 4.0 – Comparative Total Assets by LGU Classification
(in billion pesos)

500.000
434.812
450.000 410.987
2013
400.000
2012
350.000

300.000
245.280
250.000 209.746 214.516
206.101
200.000

150.000

100.000

50.000

-
Provinces Cities Municipalities

The decrease in the asset accounts of the municipalities was due to non-inclusion of other
LGUs’ financial statements. As mentioned in the earlier part of this report, 1,669 out of 1,714 LGUs
were consolidated as compared to last year’s 1,685.

As compared to previous year’s data, the distribution of Assets does not show any significant
variance. The table below shows that Cities consistently hold the highest share in total assets at 51% of
the total assets. Provinces and Municipalities hold a share of 24% and 25%, respectively.

Table 4.0 Distribution of Assets by LGU Classification

2013 Percentage 2012 Percentage


Provinces 209.746 24 206.101 24
Cities 434.812 51 410.987 48
Municipalities 214.516 25 245.280 28
TOTAL 859.074 100 862.368 100

12
Figure 5.0 – Comparative Total Assets by Fund
(in billion pesos)

700.000
690.602 684.311
600.000

500.000

400.000

300.000
2013
200.000
101.442 117.330 2012
67.030
100.000 60.727

-
GF SEF TF

As shown in the illustration, the General Fund has the highest share in the total assets with
80%, compared to Special Education Fund, 12% and Trust Fund, 8%.

Table 5.0 Distribution of Assets by Fund

2013 Percentage 2012 Percentage


General Fund 690.602 80 684.311 79
Special Education Fund 101.442 12 117.330 14
Trust Fund 67.030 8 60.727 7
TOTAL 859.074 100 862.368 100

Liabilities and Deferred Credits

For CY 2013, the combined Liabilities and Deferred Credits accounts registered an amount of
P281.975 billion. As compared to previous year’s balance of P311.401 billion, the account has
decreased by P29.426 billion or 9.45% from last year’s balance.

Figure 6.0 illustrates the breakdown of each of the above accounts to the total consolidated
Liabilities and Deferred Credits:

13
Figure 6.0 - Liabilities and Deferred Credits Breakdown
(in billion pesos)

137.055
76.190 Current Liabilities
Long Term Liabilities
Deferred Credit

68.730

The comparative balances of the Liabilities and Deferred Credits Accounts by LGU
Classification and By Fund are shown in Figures 7.0 and 8.0, respectively.

Figure 7.0– Comparative Balances of Liabilities and Deferred Credits by LGU Classification
(in billion pesos)

160 149.739
141.886
140 2013
120 114.477
2012
100
77.054
80

60 55.182 55.038

40

20

0
PROVINCES CITIES MUNICIPALITIES

14
Figure 8.0– Comparative Balances of Liabilities and Deferred Credits by Fund
(in billion pesos)

250

209.275
200 191.768

150

100

52.742 56.840
49.384
50 33.367
2013
0 2012
GF SEF TF

Government Equity

As of December 31, 2013, the Equity Account amounted to P577.099 billion, registering an
increase of P26.132 billion from last year’s balance. The Equity Account is mainly composed of the
following: Beginning Balance, Adjusted – P548.462 billion; Retained Operating Surplus from Current
Operations – P64.129; Prior Year’s Adjustments – (P7.479) billion; Transfers to Registry net (P28.637)
billion representing transfers to the registries of the Cost of Public Infrastructure and reforestation
projects; and Transfers to/from Other Funds and Other Adjustments- P0.624 billion. The Equity
account breakdown is further depicted in the Figures 9.0, 10.0 and 11.0.

Figure 9.0 – Equity Account Breakdown


(in billion pesos)

Beginning Balance

Current Year Operations (net)

548.462 64.129
Prior Year's Adjustments
28.637

-7.478 Transfers to Registry


0.624
Transfers to/from Other Funds
and Other Adjustments

15
Figure 10.0 Comparative Equity Account Balances by LGU Classification
(in billion pesos)

300 285.073
269.101
250

200 154.564
151.063
137.462 130.803
150

100

50 2013

0
2012
Provinces Cities Municipalities

Figure 11.0 Comparative Equity Account Balances by Fund


(in billion pesos)

498.834
500.000 475.036

450.000
400.000
350.000
300.000
250.000 2013
200.000 2012
150.000
68.075 64.588
100.000
10.190 11.343
50.000
0.000
General Fund Special Education Trust Fund
Fund

16
FINANCIAL HIGHLIGHTS
B. FINANCIAL PERFORMANCE

For CY 2013, the total combined net income of LGUs was P64.129 billion, a 23% increase from
CY 2012 total of P52.209 billion. The Total Operating Income during the year reached P382.226 billion,
an increment of P29.128 billion from CY 2012 total of P353.098 billion, while the Total Operating
Expenses, including financial expenses, net subsidies, donations and extraordinary items posted by the
LGUs amounted to P318.097 billion also registering an increase of P17.209 billion from previous year’s
total of P300.889 billion. The summary of results of operations of local governments, by LGU
classification and by fund, for CY 2013, and their comparative outlook are presented below:

Table 6.0 – Summary of Results of Operations by LGU Classification


(in billion pesos)

Particulars Total Provinces Cities Municipalities


Income
Tax Revenue –Local Taxes 95.577 7.144 74.816 13.617
Internal Revenue Allotment 238.187 68.790 69.613 99.784
Permits and Licenses 6.345 0.189 4.263 1.893
Service Income 8.513 2.394 4.206 1.913
Business Income 16.404 4.418 6.511 5.475
Other Income 17.200 4.335 5.942 6.923
Total Income 382.226 87.270 165.351 129.605
Percent to Total 100% 23% 43% 34%

Expenses
Personal Services 141.870 32.029 52.414 57.427
MOOE 148.577 29.997 70.554 48.026
Financial Expenses 5.290 1.249 2.486 1.555
Subsidies, Donations &
Extraordinary Items (net) 22.360 8.286 8.543 5.531
Total Expenses 318.097 71.561 133.997 112.539
Percent to Total 100% 23% 42% 35%
Net Income 64.129 15.709 31.354 17.066

17
Figure 12.0 – Results of Operations by LGU Classification
(in billion pesos)

Table 7.0 – Summary of Results of Operations by Fund


(in billion pesos)

Particulars Total GF SEF


Income
Tax Revenue –Local Taxes 95.577 75.245 20.332
Internal Revenue Allotment 238.187 238.187 -
Permits and Licenses 6.345 6.345 -
Service Income 8.513 8.513 -
Business Income 16.404 16.404 -
Other Income 17.200 17.060 0.140
Total Income 382.226 361.754 20.472
Percent to Total 100% 95% 5%

Expenses
Personal Services 141.870 137.988 3.882
MOOE 148.577 138.001 10.576
Financial Expenses 5.290 5.151 0.139
Subsidies, Donations &
Extraordinary Items (net) 22.360 21.997 0.363
Total Expenses 318.097 303.137 14.960
Percent to Total 100% 95% 5%
Net Income 64.129 58.617 5.512

18
Figure 13.0 – Results of Operations by Fund
(in billion pesos)

Revenues and General Income

Revenues consist of income from local taxation while the General Income accounts are
composed of internal revenue allotment, permits and licenses, service income, business income and
other income such as income from grants and donations, interest income, share from economic zones,
share from tobacco excise tax and share in the proceeds from the development and utilization of the
national wealth, among others. The combined Revenues and General Income Accounts recorded for
CY 2013 amounted to P382.226 billion, an increase of P29.128 billion from last year’s total of P353.098
billion. Figure 14.0 below represents the share of each income type to the total income amount.

Figure 14.0 – Revenues and General Income Account Composition


(in billion pesos)

IRA - 62.32%

Local Taxes - 25.01%


238.187 95.577
Business Income - 4.29%

Service Income - 2.23%

Permits and Lincenses - 1.66% 16.404


8.513
Other Income - 4.50% 17.200 6.345

19
A comparative operating income recorded by the LGUs is presented in Figure 15.0 below:

Figure 15.0 – Comparative Total Income 2013-2012


(in billion pesos)

Internal Revenue Allotment (IRA)

The National Government provides revenue allocation to the local government units in the form
of IRA which is equivalent to forty percent (40%) of its total internal revenue collections based on the
third preceding year. The IRA is allocated to the local governments as follows: Provinces (23%), Cities
(23%), Municipalities (34%) and Barangays (20%). The table below summarizes the IRA received by
the LGUs based on their submitted Statement of Income and Expenses for CY 2013:

Table 8.0 – Internal Revenue Allotments


CY 2013
(In thousand pesos)

REGIONS PROVINCES CITIES MUNICIPALITIES TOTAL


NCR - 13,591,116 81,695 13,672,811
CAR 3,038,389 968,666 4,054,252 8,061,307
Region I 4,068,169 2,390,761 6,506,006 12,964,936
Region II 4,261,448 2,237,120 6,141,494 12,640,062
Region III 7,449,175 5,337,137 9,916,144 22,702,456
Region IV-A 8,070,205 7,812,073 10,245,466 26,127,744
Region IV-B 3,822,947 1,726,024 5,372,634 10,921,604
Region V 4,934,278 2,262,985 7,548,407 14,745,670

20
REGIONS PROVINCES CITIES MUNICIPALITIES TOTAL
Region VI 5,554,376 6,362,689 7,555,088 19,472,153
Region VII 4,403,824 6,080,860 6,768,947 17,253,632
Region VIII 3,206,080 3,107,717 5,829,029 12,142,826
Region IX 2,756,255 2,965,121 4,431,373 10,152,749
Region X 3,779,722 4,434,363 5,240,916 13,455,001
Region XI 3,288,378 4,721,668 4,206,259 12,216,305
Region XII 2,792,101 2,357,299 5,301,349 10,450,748
Region XIII 3,278,965 2,625,664 4,242,499 10,147,128
ARMM 4,085,911 631,968 6,342,394 11,060,272
TOTAL 68,790,222 69,613,230 99,783,951 238,187,404

The IRA remains to be the major source of revenue for LGUs at 62.32% of the total operating
income. The comparative figure of the IRA reported in the financial statements of the LGUs for CYs
2013 and 2012 is shown below:

Figure 16.0 – Comparative Internal Revenue Allotment 2013-2012


(in billion pesos)

Expenditures

Expenditures are comprised of personal services, maintenance and other operating expenses,
financial expenses and net subsidies, donations and extraordinary items. The LGUs’ total expenditures
in CY 2013 is recorded at P318.097 billion. The Cities had the largest share that totalled P133.997
billion (42%), followed by Municipalities with P112.539 billion (35%) and Provinces with P71.561 (23%).
The composition of the CY 2013 expenditures by LGU Classification is shown in Figure 17.0 below.

21
Figure 17.0 – CY 2013 Expenditures by LGU Classification
(in billion pesos)

Personal Services (PS) of the LGUs consists mainly of salaries and wages, other
compensation, personnel benefits contributions and other personnel benefits. The LGUs’ total PS
during the year is recorded at P141.870 billion, showing an increase of P9.914 billion from last year’s
total of P131.956 billion. Figure 18.0 below shows the comparative details in the combined Personal
Services Expenditures by LGU classification.

Figure 18.0 – Comparative Personal Services Expenditures 2013-2012


(in billion pesos)

22
For Maintenance and Other Operating Expenses (MOOE), the total amount recorded in CY
2013 is P148.577 billion, which registered an increase of P6.975 billion or 5% from CY 2012 total of
P141.602 billion. The table below shows the comparative figures of MOOE for CYs 2013 and 2012.

Table 9.0 – Comparative MOOE (2013-2012)


(in billion pesos)

Inc./
MOOE accounts 2013 2012
(Dec.)
Travelling Expenses 3.667 3.909 (0.242)
Training and Scholarship Expenses 2.786 2.794 (0.008)
Supplies and Material Expenses 29.920 28.930 0.990
Utility Expenses 12.681 12.075 0.606
Communication Expenses 1.630 1.637 (0.007)
Membership Dues and Contributions to Organizations 0.307 0.233 0.074
Awards and Indemnities Expenses 0.096 0.084 0.012
Advertising Expense 0.391 0.498 (0.107)
Printing and Binding Expenses 0.303 0.320 (0.017)
Rent Expenses 0.606 0.576 0.030
Representation Expenses 1.522 1.535 (0.013)
Transportation and Delivery Expenses 0.115 0.114 0.001
Storage Fees 0.004 0.003 0.001
Subscriptions Expenses 0.060 0.068 (0.008)
Survey Expenses 0.035 0.038 (0.003)
Rewards and Other Claims Expenses 0.061 0.051 0.010
Professional Services 20.323 19.092 1.231
Repairs and Maintenance 15.681 15.463 0.218
Confidential, Intelligence, Extraordinary and
Miscellaneous Expenses 2.773 3.302 (0.529)
Taxes, Insurance Premiums and Other Fees 1.354 1.313 0.041
Depreciation 18.847 17.136 1.711
Depletion 0.006 0.009 (0.003)
Other Maintenance and Operating Expenses 35.409 32.422 2.987
TOTAL MOOE 148.577 141.602 6.975

During CY 2013, the LGUs also recorded an amount of P5.290 billion for Financial Expenses, a
decrease of P0.150 billion from the previous year’s total of P5.440 billion. Net subsidies to National
Government Agencies, GOCCs, NGOs/POs and other funds, donations and extraordinary items during
the year was recorded at P22.360 billion.

23
FINANCIAL HIGHLIGHTS
C. CASH FLOWS

At the end of CY 2013 the total combined Cash Balance per Balance Sheet Statement of LGU
stood at P179.540 billion, a 4% increase from 2012 year-end balance of P172.765 billion. Shown in
Figure 19.0 below is the composition of the Cash account in the Balance Sheet.

Figure 19.0 – Breakdown of Cash as of December 31, 2013


(in billion pesos)

171.028 Cash on Hand

Cash in bank - local currency

Cash in bank - foreign currency

6.062
2.450

Cash ending balance per Statement of Cash Flows (SCF) showed P179.544 billion, which is
greater by P0.004 billion than the Cash balance per Balance Sheet (BS). The difference is due to the
discrepancy in the cash balances per BS and SCF of the city of Isabela and municipalities of Pakil and
Siniloan, Laguna, which were discussed in their respective Annual Audit Reports (AAR).

Cash inflows and outflows are grouped into three main activities of the LGUs, to wit: Operating
Activities, Investing Activities and Financing Activities. During the year, total cash inflows amounted to
P490.883 billion, while total cash outflows were recorded at P482.556 billion.

Increase in Cash Inflows of 4% for the year in the amount of P18.180 billion is due to increases
in Operating, Investing and Financing Activities amounting to P16.570 billion, P0.859 billion and P0.751
billion, respectively.

Cash Outflows for CY 2013 increased by P21.461 billion. This 5% increase from previous
year’s P461.095 billion is due to increases in Operating, Investing Activities and Financing Activities by
P14.424 billion, P6.790 billion and P0.247 billion, respectively.

Comparative Cash Inflows and Cash Outflows of CY 2013-2012 are shown in the next graphs.

24
Figure 20.0 – Comparative Cash Inflows CY 2013-2012
(in billion pesos)

Figure 21.0 – Comparative Cash Outflows CY 2013-2012


(in billion pesos)

2013
2012
500.000
405.545 391.121
400.000

300.000

200.000

100.000 64.443 57.653


12.568 12.321
-
Operating Investing Financing

Cash flows from Operating Activities

Cash flows from Operating activities has a net inflow of P69.794 billion. Total Cash Inflows from
Operating Activities were mainly attributed to Share of the LGUs from IRA, Collections of Local Taxes,
Receipts from Sale of Goods and Services, and Other Receipts. Figure 22.0 shows the composition of
the Total Cash Inflows from Operating Activities of P475.339 billion.

25
Figure 22.0 - Composition of Cash Inflows from Operating Activities
(in billion pesos)

235.961

IRA Share

Local Taxes

Receipts from Sale of


Goods and Services
Interest and Dividend
Income
Other Receipts
107.414

109.883
2.802
19.279

As regards the Cash Outflows from Operating Activities, cash was applied to Payments to
Suppliers/Creditors, Employees, Interest Expense and Other Disbursements. Figure 23.0 shows the
proportion of the different outflows to the total amount of P405.545 billion.

Figure 23.0 – Proportion of Individual Outflows to Total Outflows from Operating Activities
(in billion pesos)

4.336

Payments to
115.959 Suppliers/Creditors
134.342 Payments to
Employees
Interest Expenses

Other
Disbursements

150.908

26
Figure 24.0 – Operating Activities Cash Inflow/Outflow Proportion
(in billion pesos)

Inflows Outflows

475.339

405.545

Cash Flows from Investing Activities


Net Cash Outflows of P61.793 billion and P55.861 billion were recorded for the years 2013 and
2012, respectively, from Investing Activities. Under Investing Activities, the LGUs recorded Cash
Inflows mostly from Sale of Property, Plant and Equipment, Sale of Debt Securities and Collection of
Loans from Other Entities. On the other hand, Cash Outflows were for the Purchase of Property, Plant
and Equipment and Public Infrastructures, Purchase of Debt Securities and Grants/Loans provided to
other entities. Figure 25.0 shows the Cash Inflow and Outflow Proportion.

Figure 25.0 – Investing Activities Cash Inflow/Outflow Proportion


(in billion pesos)

64.443 Inflows
Outflows

2.650

27
Cash Flows from Financing Activities

For CY 2013, the LGUs posted a net inflow from Financing Activities of P0.326 billion, from
negative P0.179 billion of the previous year. Total Cash Inflows totaled P12.894 billion and Cash
Outflows of P12.568 billion. Proceeds from the issuance of Debt Securities and Loan Acquisitions were
the main sources of cash from this activity. Recorded Cash Outflows pertained to
Retirement/Redemption of Debt Securities and Loan Amortizations.

Figure 26.0 – Financing Activities Cash Inflow/Outflow Proportion


(in billion pesos)

12.894

Inflows
Outflows

12.568

Cash Flows by LGU Classification and by Fund

Cash Inflows and Outflows by LGU Classification and by Fund are shown in the succeeding
graphs.
Figure 27.0 – Total Cash Inflows/Outflows by LGU Classification
(in billion pesos)

199.786 195.799
200.000
169.500 166.112

150.000
121.597 120.645
Total Cash
Inflows
100.000
Total Cash
50.000 Outflows

0.000
Provinces Cities Municipalities

28
Figure 28.0 – Total Cash Inflows/Outflows by Fund
(in billion pesos)

500.000
421.213 417.454
400.000
300.000
200.000
100.000
24.860 24.073 44.810 41.029
0.000
General Fund Special Education Trust Fund
Fund

Total Cash Inflows Total Cash Outflows

29
PART III

FINANCIAL STATEMENTS
Philippine Local Government Units
Comparative Condensed Balance Sheet
December 31, 2013
(in thousand pesos)

2013 2012
Particulars Percentage Percentage
Amount Amount
Distribution Distribution

ASSETS
CURRENT ASSETS
Cash 179,539,998 20.90 172,764,895 20.62
Receivables 110,270,423 12.84 144,509,632 0.06
Inventories 11,113,456 1.29 11,520,375 1.38
Prepayments 4,779,584 0.56 3,820,766 0.46
Other Current Assets 788,689 0.09 789,328 0.09
Total Current Assets 306,492,150 35.68 333,404,997 36.86

INVESTMENTS
Investments in Securities 3,408,646 0.40 2,517,722 0.30
Sinking Fund 22,673 0.00 14,039 0.00
Total Investments 3,431,319 0.40 2,531,761 0.30

PROPERTY, PLANT AND EQUIPMENT


Land and Land Improvements 113,775,041 13.24 111,238,667 13.28
Buildings 217,020,030 25.26 202,855,983 24.22
Leasehold Improvements 21,583 0.00 28,437 0.00
Office Equipment, Furniture and Fixtures 26,429,894 3.08 25,748,945 3.07
Machineries and Equipment 47,909,282 5.58 44,370,416 5.30
Transportation Equipment 18,086,180 2.11 18,041,766 2.15
Other Property, Plant and Equipment 6,856,716 0.80 6,486,570 0.77
Public Infrastructures 24,066,778 2.80 24,129,304 2.88
Reforestation Projects 274,734 0.03 351,416 0.04
Construction in Progress 85,412,378 9.94 83,974,148 10.02
Total Property, Plant and Equipment 539,852,614 62.84 517,225,653 61.74

OTHER ASSETS 9,297,774 1.08 9,205,225 1.10

TOTAL ASSETS 859,073,857 100.00 862,367,636 100.00

LIABILITIES AND EQUITY


CURRENT LIABILITIES
Payable Accounts 37,286,825 4.34 38,805,650 4.63
Inter-Agency Payables 48,228,574 5.61 49,325,672 5.21
Intra-Agency Payables 22,189,137 2.58 19,571,264 0.08
Other Liability Accounts 29,350,701 3.42 22,751,697 2.72
Total Current Liabilities 137,055,237 15.95 130,454,284 12.63

LONG-TERM LIABILITIES
Mortgate/Bonds/Loans Payable 76,189,686 8.87 74,803,538 8.93

TOTAL LIABILITIES 213,244,923 24.82 205,257,822 21.56


DEFERRED CREDITS 68,729,835 8.00 106,142,604 12.67
TOTAL LIABILITIES AND DEFERRED CREDITS 281,974,758 32.82 311,400,426 34.23

EQUITY 577,099,099 67.18 550,967,210 65.77


TOTAL LIABILITIES AND DEFERRED CREDIT AND EQUITY 859,073,857 100.00 862,367,636 100.00

Note: Differences in figures are due to rounding off

33
Philippine Local Government Units
Condensed Balance Sheet, By LGU Classification
December 31, 2013
(in thousand pesos)

Particulars Total Provinces Cities Municipalities

ASSETS
CURRENT ASSETS
Cash 179,539,998 44,429,337 85,707,594 49,403,067
Receivables 110,270,423 14,938,173 62,775,637 32,556,613
Inventories 11,113,456 5,151,418 4,932,486 1,029,552
Prepayments 4,779,584 1,242,544 2,752,776 784,265
Other Current Assets 788,689 97,121 572,311 119,256
Total Current Assets 306,492,150 65,858,594 156,740,803 83,892,753

INVESTMENTS
Investments in Securities 3,408,646 944,604 2,335,288 128,754
Sinking Fund 22,673 182 12,512 9,979
Total Investments 3,431,319 944,786 2,347,801 138,732

PROPERTY, PLANT AND EQUIPMENT


Land and Land Improvements 113,775,041 37,144,475 59,376,755 17,253,811
Buildings 217,020,030 44,598,444 120,624,520 51,797,066
Leasehold Improvements 21,583 854 6,493 14,236
Office Equipment, Furniture and Fixtures 26,429,894 4,857,972 14,289,176 7,282,745
Machineries and Equipment 47,909,282 15,257,417 18,253,538 14,398,327
Transportation Equipment 18,086,180 4,656,706 8,226,210 5,203,263
Other Property, Plant and Equipment 6,856,716 1,164,112 3,615,855 2,076,749
Public Infrastructures 24,066,778 6,988,290 7,799,271 9,279,217
Reforestation Projects 274,734 24,323 7,415 242,996
Construction in Progress 85,412,378 23,647,544 40,416,506 21,348,328
Total Property, Plant and Equipment 539,852,614 138,340,138 272,615,739 128,896,737

OTHER ASSETS 9,297,774 4,602,868 3,107,068 1,587,839

TOTAL ASSETS 859,073,857 209,746,385 434,811,411 214,516,061

LIABILITIES AND EQUITY


CURRENT LIABILITIES
Payable Accounts 37,286,825 9,782,453 21,771,745 5,732,626
Inter-Agency Payables 48,228,574 13,825,632 15,131,074 19,271,868
Intra-Agency Payables 22,189,137 3,946,791 12,529,027 5,713,319
Other Liability Accounts 29,350,701 7,154,639 15,898,427 6,297,635
Total Current Liabilities 137,055,237 34,709,515 65,330,273 37,015,449

LONG-TERM LIABILITIES
Mortgate/Bonds/Loans Payable 76,189,686 19,290,003 37,428,597 19,471,086

TOTAL LIABILITIES 213,244,923 53,999,518 102,758,869 56,486,535


DEFERRED CREDITS 68,729,835 1,182,982 46,979,073 20,567,780
TOTAL LIABILITIES AND DEFERRED CREDITS 281,974,758 55,182,500 149,737,942 77,054,316

EQUITY 577,099,099 154,563,885 285,073,468 137,461,746


TOTAL LIABILITIES AND DEFERRED CREDITS AND EQUITY 859,073,857 209,746,385 434,811,411 214,516,061

Note: Differences in figures are due to rounding off

34
Philippine Local Government Units
Condensed Balance Sheet, By Fund
December 31, 2013
(in thousand pesos)

Special
Particulars Total General Fund Education Trust Fund
Fund

ASSETS
CURRENT ASSETS
Cash 179,539,998 128,161,438 15,829,456 35,549,104
Receivables 110,270,423 74,111,424 27,325,515 8,833,484
Inventories 11,113,456 8,627,816 1,922,297 563,343
Prepayments 4,779,584 3,682,935 420,891 675,758
Other Current Assets 788,689 741,356 40,728 6,605
Total Current Assets 306,492,150 215,324,968 45,538,886 45,628,295

INVESTMENTS
Investments in Securities 3,408,646 3,345,976 10,621 52,049
Sinking Fund 22,673 22,354 - 318
Total Investments 3,431,319 3,368,331 10,621 52,367

PROPERTY, PLANT AND EQUIPMENT


Land and Land Improvements 113,775,041 109,190,127 2,753,017 1,831,897
Buildings 217,020,030 171,796,878 41,796,552 3,426,599
Leasehold Improvements 21,583 21,267 66 250
Office Equipment, Furniture and Fixtures 26,429,894 21,128,075 4,843,705 458,113
Machineries and Equipment 47,909,282 46,023,127 1,376,556 509,599
Transportation Equipment 18,086,180 17,652,666 205,179 228,335
Other Property, Plant and Equipment 6,856,716 6,128,610 567,137 160,969
Public Infrastructures 24,066,778 21,640,216 30,982 2,395,580
Reforestation Projects 274,734 238,972 5 35,757
Construction in Progress 85,412,378 69,625,835 3,631,027 12,155,516
Total Property, Plant and Equipment 539,852,614 463,445,773 55,204,226 21,202,616

OTHER ASSETS 9,297,774 8,463,285 687,610 146,879

TOTAL ASSETS 859,073,857 690,602,357 101,441,343 67,030,157

LIABILITIES AND EQUITY


CURRENT LIABILITIES
Payable Accounts 37,286,825 34,534,905 2,237,280 514,640
Inter-Agency Payables 48,228,574 15,944,908 1,132,528 31,151,138
Intra-Agency Payables 22,189,137 15,930,414 714,939 5,543,784
Other Liability Accounts 29,350,701 10,346,376 360,907 18,643,418
Total Current Liabilities 137,055,237 76,756,604 4,445,654 55,852,979

LONG-TERM LIABILITIES
Mortgate/Bonds/Loans Payable 76,189,686 73,366,440 2,512,283 310,963

TOTAL LIABILITIES 213,244,923 150,123,043 6,957,937 56,163,942


DEFERRED CREDITS 68,729,835 41,644,665 26,408,667 676,504
TOTAL LIABILITIES AND DEFERRED CREDITS 281,974,758 191,767,708 33,366,604 56,840,446

EQUITY 577,099,099 498,834,649 68,074,739 10,189,711


TOTAL LIABILITIES AND DEFERRED CREDITS AND EQUITY 859,073,857 690,602,357 101,441,343 67,030,157

Note: Differences in figures are due to rounding off

35
Philippine Local Government Units
Comparative Condensed Statement of Income and Expenses
For the Year Ended December 31, 2013
(in thousand pesos)

Amount Percent
PARTICULARS Increase Increase
2013 2012
(Decrease) (Decrease)

TAX REVENUE
Local Taxes 95,577,009 88,991,270 6,585,739 7.40

GENERAL INCOME ACCOUNTS 286,649,049 264,106,940 22,542,109 8.54


Internal Revenue Allotment 238,187,404 218,578,379 19,609,025 8.97
Permits and Licenses 6,344,774 5,833,207 511,567 8.77
Service Income 8,513,329 7,969,722 543,607 6.82
Business Income 16,404,131 15,493,748 910,383 5.88
Other Income 17,199,412 16,231,884 967,527 5.96
TOTAL OPERATING INCOME 382,226,058 353,098,209 29,127,848 8.25
EXPENSES
PERSONAL SERVICES 141,870,479 131,956,504 9,913,975 7.51
Salaries and Wages 85,022,719 79,341,062 5,681,657 7.16
Other Compensation 34,728,308 33,720,241 1,008,066 2.99
Personnel Benefits Contributions 11,449,482 10,614,564 834,918 7.87
Other Personnel Benefits 10,669,970 8,280,637 2,389,332 28.85
MAINTENANCE AND OTHER OPERATING EXPENSES 148,576,744 141,602,326 6,974,418 4.93
Travelling Expenses 3,666,979 3,908,608 (241,629) (6.18)
Training and Scholarship Expenses 2,786,449 2,794,159 (7,710) (0.28)
Supplies and Material Expenses 29,919,577 28,930,170 989,406 3.42
Utility Expenses 12,681,411 12,074,787 606,625 5.02
Communication Expenses 1,629,668 1,636,937 (7,268) (0.44)
Membership Dues and Contributions to Organizations 307,330 233,211 74,119 31.78
Awards and Indemnities Expenses 96,300 84,181 12,119 14.40
Advertising Expenses 390,846 497,659 (106,813) (21.46)
Printing and Binding Expenses 303,305 319,973 (16,668) (5.21)
Rent Expenses 606,075 576,431 29,644 5.14
Representation Expenses 1,521,916 1,535,015 (13,099) (0.85)
Transportation and Delivery Expenses 114,927 113,734 1,193 1.05
Storage Fees 3,524 3,418 106 3.09
Subscription Expenses 59,995 67,605 (7,610) (11.26)
Survey Expenses 34,437 38,350 (3,912) (10.20)
Rewards and Other Claims Expenses 61,017 51,298 9,719 18.95
Professional Services 20,322,884 19,091,866 1,231,019 6.45
Repairs and Maintenance 15,680,650 15,463,361 217,289 1.41
Confidential, Intelligence, Extraordinary and Miscellaneous
Expenses 2,773,372 3,302,441 (529,069) (16.02)
Taxes, Insurance Premiums and Other Fees 1,354,208 1,312,449 41,758 3.18
Depreciation 18,846,467 17,135,816 1,710,650 9.98
Depletion 6,078 9,406 (3,328) (35.38)
Other Maintenance and Operating Expenses 35,409,329 32,421,452 2,987,878 9.22
TOTAL OPERATING EXPENSES 290,447,223 273,558,830 16,888,393 6.17
INCOME FROM OPERATIONS 91,778,835 79,539,380 12,239,455 15.39
FINANCIAL EXPENSES 5,289,841 5,440,380 (150,539) (2.77)
Income before Subsidies, Donations and Extraordinary Items 86,488,994 74,099,000 12,389,994 16.72
Add/(Less): Subsidies (net) (11,069,460) (10,279,061) (790,399) 7.69
Donations (12,332,847) (12,273,735) (59,112) (0.48)
Extraordinary Items 1,041,830 663,221 378,610 57.09
NET INCOME 64,128,517 52,209,424 11,919,093 22.83

Note: Differences in figures are due to rounding off

36
Philippine Local Government Units
Condensed Statement of Income and Expenses, By LGU Classification
For the Year Ended December 31, 2013
(in thousand pesos)

PARTICULARS Total Provinces Cities Municipalities

TAX REVENUE
Local Taxes 95,577,009 7,144,427 74,815,555 13,617,027

GENERAL INCOME ACCOUNTS 286,649,049 80,125,634 90,535,254 115,988,160


Internal Revenue Allotment 238,187,404 68,790,222 69,613,230 99,783,951
Permits and Licenses 6,344,774 188,959 4,263,123 1,892,691
Service Income 8,513,329 2,394,165 4,205,735 1,913,429
Business Income 16,404,131 4,417,713 6,511,108 5,475,309
Other Income 17,199,412 4,334,574 5,942,058 6,922,780
TOTAL OPERATING INCOME 382,226,058 87,270,061 165,350,809 129,605,187
EXPENSES
PERSONAL SERVICES 141,870,479 32,029,493 52,413,728 57,427,257
Salaries and Wages 85,022,719 19,768,968 31,434,695 33,819,056
Other Compensation 34,728,308 7,054,865 12,741,324 14,932,119
Personnel Benefits Contributions 11,449,482 2,690,117 4,145,031 4,614,334
Other Personnel Benefits 10,669,970 2,515,543 4,092,678 4,061,748
MAINTENANCE AND OTHER OPERATING EXPENSES 148,576,744 29,996,633 70,554,114 48,025,997
Travelling Expenses 3,666,979 691,015 561,891 2,414,073
Training and Scholarship Expenses 2,786,449 643,897 851,201 1,291,350
Supplies and Material Expenses 29,919,577 8,289,704 12,747,307 8,882,566
Utility Expenses 12,681,411 1,561,231 7,806,489 3,313,692
Communication Expenses 1,629,668 304,373 539,145 786,150
Membership Dues and Contributions to Organizations 307,330 32,888 142,757 131,684
Awards and Indemnities Expenses 96,300 27,275 43,888 25,137
Advertising Expenses 390,846 126,139 190,232 74,475
Printing and Binding Expenses 303,305 49,437 198,758 55,110
Rent Expenses 606,075 143,223 274,988 187,864
Representation Expenses 1,521,916 455,932 444,996 620,987
Transportation and Delivery Expenses 114,927 33,804 16,225 64,898
Storage Fees 3,524 1,137 470 1,917
Subscription Expenses 59,995 15,912 26,478 17,605
Survey Expenses 34,437 455 12,422 21,561
Rewards and Other Claims Expenses 61,017 11,203 12,996 36,817
Professional Services 20,322,884 3,301,098 11,610,884 5,410,902
Repairs and Maintenance 15,680,650 3,076,500 4,333,514 8,270,635
Confidential, Intelligence, Extraordinary and Miscellaneous
Expenses 2,773,372 609,181 920,257 1,243,934
Taxes, Insurance Premiums and Other Fees 1,354,208 295,509 642,901 415,798
Depreciation 18,846,467 4,242,832 9,539,375 5,064,260
Depletion 6,078 216 303 5,558
Other Maintenance and Operating Expenses 35,409,329 6,083,670 19,636,638 9,689,021
TOTAL OPERATING EXPENSES 290,447,223 62,026,126 122,967,842 105,453,255
INCOME FROM OPERATIONS 91,778,835 25,243,935 42,382,967 24,151,933
FINANCIAL EXPENSES 5,289,841 1,248,558 2,486,456 1,554,826
Income before Subsidies, Donations and Extraordinary Items 86,488,994 23,995,376 39,896,511 22,597,106
Add/(Less): Subsidies (net) (11,069,460) (2,967,869) (5,648,488) (2,453,104)
Donations (12,332,847) (5,313,123) (3,876,988) (3,142,736)
Extraordinary Items 1,041,830 (4,951) 982,405 64,376
NET INCOME 64,128,517 15,709,434 31,353,440 17,065,643

Note: Differences in figures are due to rounding off

37
Philippine Local Government Units
Condensed Statement of Income and Expenses, By Fund
For the Year Ended December 31, 2013
(in thousand pesos)

Special Education
Particulars Total General Fund
Fund

TAX REVENUE
Local Taxes 95,577,009 75,244,585 20,332,424

GENERAL INCOME ACCOUNTS 286,649,049 286,509,828 139,220


Internal Revenue Allotment 238,187,404 238,187,404 -
Permits and Licenses 6,344,774 6,344,774 -
Service Income 8,513,329 8,513,329 -
Business Income 16,404,131 16,404,131 -
Other Income 17,199,412 17,060,191 139,220
TOTAL OPERATING INCOME 382,226,058 361,754,414 20,471,644
EXPENSES
PERSONAL SERVICES 141,870,479 137,988,600 3,881,879
Salaries and Wages 85,022,719 83,385,103 1,637,616
Other Compensation 34,728,308 33,038,229 1,690,079
Personnel Benefits Contributions 11,449,482 11,302,795 146,687
Other Personnel Benefits 10,669,970 10,262,473 407,497
MAINTENANCE AND OTHER OPERATING EXPENSES 148,576,744 138,001,266 10,575,478
Travelling Expenses 3,666,979 3,513,003 153,976
Training and Scholarship Expenses 2,786,449 2,504,350 282,099
Supplies and Material Expenses 29,919,577 27,190,127 2,729,450
Utility Expenses 12,681,411 11,337,469 1,343,942
Communication Expenses 1,629,668 1,584,505 45,164
Membership Dues and Contributions to Organizations 307,330 297,306 10,023
Awards and Indemnities Expenses 96,300 91,566 4,734
Advertising Expenses 390,846 390,243 603
Printing and Binding Expenses 303,305 266,752 36,553
Rent Expenses 606,075 583,790 22,285
Representation Expenses 1,521,916 1,476,036 45,880
Transportation and Delivery Expenses 114,927 104,260 10,667
Storage Fees 3,524 3,500 24
Subscription Expenses 59,995 59,513 482
Survey Expenses 34,437 33,903 534
Rewards and Other Claims Expenses 61,017 60,506 512
Professional Services 20,322,884 19,415,051 907,833
Repairs and Maintenance 15,680,650 15,099,321 581,329
Confidential, Intelligence, Extraordinary and Miscellaneous
Expenses 2,773,372 2,724,589 48,784
Taxes, Insurance Premiums and Other Fees 1,354,208 1,329,861 24,346
Depreciation 18,846,467 16,606,462 2,240,004
Depletion 6,078 5,923 155
Other Maintenance and Operating Expenses 35,409,329 33,323,229 2,086,100
TOTAL OPERATING EXPENSES 290,447,223 275,989,866 14,457,357
INCOME FROM OPERATIONS 91,778,835 85,764,548 6,014,287
FINANCIAL EXPENSES 5,289,841 5,150,738 139,103
Income before Subsidies, Donations and Extraordinary Items 86,488,994 80,613,810 5,875,184
Add/(Less): Subsidies (net) (11,069,460) (10,975,863) (93,597)
Donations (12,332,847) (12,064,105) (268,742)
Extraordinary Items 1,041,830 1,042,674 (844)
NET INCOME 64,128,517 58,616,516 5,512,001

Note: Differences in figures are due to rounding off

38
Philippine Local Government Units
Comparative Condensed Statement of Cash Flows
December 31, 2013
(in thousand pesos)

Amount Percent
PARTICULARS Increase Increase
2013 2012
(Decrease) (Decrease)

Cash Flows From Operating Activities


Total Cash Inflows 475,339,044 458,768,370 16,570,674 3.61
Total Cash Outflows 405,545,326 391,121,245 14,424,080 3.69
Cash Provided (Used In) 69,793,718 67,647,124 2,146,594 3.17
Cash Flows From Investing Activities
Total Cash Inflows 2,650,049 1,791,272 858,777 47.94
Total Cash Outflows 64,442,601 57,652,561 6,790,041 11.78
Cash Provided (Used In) (61,792,553) (55,861,289) (5,931,264) 10.62
Cash Flows From Financing Activities
Total Cash Inflows 12,893,668 12,142,820 750,849 6.18
Total Cash Outflows 12,568,350 12,321,377 246,972 2.00
Cash Provided (Used In) 325,319 (178,558) 503,876 (282.19)
Net Cash Provided (Used In) 8,326,484 11,607,278 (3,280,794) (28.26)
Cash at the Beginning of the Period 171,217,388 161,161,641 10,055,747 6.24
Cash at the End of the Period 179,543,872 172,768,919 6,774,953 3.92

Philippine Local Government Units


Comparative Condensed Statement of Cash Flows
December 31, 2013
(in thousand pesos)

Amount Percent
PARTICULARS Increase Increase
2013 2012
(Decrease) (Decrease)

Cash Inflows
Operating Activities 475,339,044 458,768,370 16,570,674 3.61
Investing Activities 2,650,049 1,791,272 858,777 47.94
Financing Activities 12,893,668 12,142,820 750,849 6.18
Total Cash Inflows 490,882,761 472,702,462 18,180,299 3.85
Cash Outflows
Operating Activities 405,545,326 391,121,245 14,424,080 3.69
Investing Activities 64,442,601 57,652,561 6,790,041 11.78
Financing Activities 12,568,350 12,321,377 246,972 2.00
Total Cash Outflows 482,556,277 461,095,184 21,461,093 4.65
Net Cash Provided (Used In) 8,326,484 11,607,278 (3,280,794) (28.26)
Cash at the Beginning of the Period 171,217,388 161,161,641 10,055,747 6.24
Cash at the End of the Period 179,543,872 172,768,919 6,774,953 3.92

Note:
Difference of P3.875 million between the Total Cash balance in the
Balance Sheet (BS) and Cash at the End of the Period in the
Statement of Cash Flows (SCF) is due to the discrepancy in the
cash balances per submitted BS and SCF of Isabela City and
Municipalities of Pakil and Siniloan, Laguna.

39
Philippine Local Government Units
Condensed Statement of Cash Flows, By LGU Classification
December 31, 2013
(in thousand pesos)

Particulars Total Provinces Cities Municipalities

Cash Flows From Operating Activities


Total Cash Inflows 475,339,044 117,199,534 192,242,546 165,896,963
Total Cash Outflows 405,545,326 101,876,462 160,043,323 143,625,541
Cash Provided by (Used In) 69,793,718 15,323,072 32,199,223 22,271,423
Cash Flows From Investing Activities
Total Cash Inflows 2,650,049 582,844 1,714,064 353,141
Total Cash Outflows 64,442,601 15,780,910 29,873,714 18,787,978
Cash Provided by (Used In) (61,792,553) (15,198,066) (28,159,650) (18,434,837)
Cash Flows From Financing Activities
Total Cash Inflows 12,893,668 3,814,568 5,829,514 3,249,586
Total Cash Outflows 12,568,350 2,987,597 5,882,187 3,698,566
Cash Provided by (Used In) 325,319 826,972 (52,673) (448,980)
Net Cash Provided By (Used In) 8,326,484 951,978 3,986,900 3,387,606
Cash at the Beginning of the Period 171,217,388 43,477,359 81,724,717 46,015,312
Cash at the End of the Period 179,543,872 44,429,337 85,711,618 49,402,918

Philippine Local Government Units


Condensed Statement of Cash Flows, By LGU Classification
December 31, 2013
(in thousand pesos)

Particulars Total Provinces Cities Municipalities

Cash Inflows
Operating Activities 475,339,044 117,199,534 192,242,546 165,896,963
Investing Activities 2,650,049 582,844 1,714,064 353,141
Financing Activities 12,893,668 3,814,568 5,829,514 3,249,586
Total Cash Inflows 490,882,761 121,596,947 199,786,124 169,499,690
Cash Outflows
Operating Activities 405,545,326 101,876,462 160,043,323 143,625,541
Investing Activities 64,442,601 15,780,910 29,873,714 18,787,978
Financing Activities 12,568,350 2,987,597 5,882,187 3,698,566
Total Cash Outflows 482,556,277 120,644,969 195,799,224 166,112,084
Net Cash Provided By (Used In) 8,326,484 951,978 3,986,900 3,387,606
Cash at the Beginning of the Period 171,217,388 43,477,359 81,724,717 46,015,312
Cash at the End of the Period 179,543,872 44,429,337 85,711,618 49,402,918

Note:
Difference of P3.875 million between the Total Cash balance in the
Balance Sheet (BS) and Cash at the End of the Period in the
Statement of Cash Flows (SCF) is due to the discrepancy in the
cash balances per submitted BS and SCF of Isabela City and
Municipalities of Pakil and Siniloan, Laguna.

40
Philippine Local Government Units
Condensed Statement of Cash Flows, By Fund
December 31, 2013
(in thousand pesos)

Special
Particulars Total General Fund Education Trust Fund
Fund

Cash Flows From Operating Activities


Total Cash Inflows 475,339,044 407,209,939 24,226,742 43,902,364
Total Cash Outflows 405,545,326 352,863,776 18,717,177 33,964,372
Cash Provided by (Used In) 69,793,718 54,346,163 5,509,564 9,937,991
Cash Flows From Investing Activities
Total Cash Inflows 2,650,049 1,988,449 8,062 653,537
Total Cash Outflows 64,442,601 52,458,143 5,114,606 6,869,853
Cash Provided by (Used In) (61,792,553) (50,469,693) (5,106,544) (6,216,315)
Cash Flows From Financing Activities
Total Cash Inflows 12,893,668 12,014,189 625,597 253,883
Total Cash Outflows 12,568,350 12,132,473 241,566 194,311
Cash Provided by (Used In) 325,319 (118,284) 384,031 59,572
Net Cash Provided By (Used In) 8,326,484 3,758,185 787,051 3,781,248
Cash at the Beginning of the Period 171,217,388 124,407,276 15,042,405 31,767,707
Cash at the End of the Period 179,543,872 128,165,462 15,829,456 35,548,955

Philippine Local Government Units


Condensed Statement of Cash Flows, By Fund
December 31, 2013
(in thousand pesos)

Special
Particulars Total General Fund Education Trust Fund
Fund

Cash Inflows
Operating Activities 475,339,044 407,209,939 24,226,742 43,902,364
Investing Activities 2,650,049 1,988,449 8,062 653,537
Financing Activities 12,893,668 12,014,189 625,597 253,883
Total Cash Inflows 490,882,761 421,212,577 24,860,400 44,809,784
Cash Outflows
Operating Activities 405,545,326 352,863,776 18,717,177 33,964,372
Investing Activities 64,442,601 52,458,143 5,114,606 6,869,853
Financing Activities 12,568,350 12,132,473 241,566 194,311
Total Cash Outflows 482,556,277 417,454,391 24,073,349 41,028,536
Net Cash Provided By (Used In) 8,326,484 3,758,185 787,051 3,781,248
Cash at the Beginning of the Period 171,217,388 124,407,276 15,042,405 31,767,707
Cash at the End of the Period 179,543,872 128,165,462 15,829,456 35,548,955

Note:
Difference of P3.875 million between the Total Cash balance in the
Balance Sheet (BS) and Cash at the End of the Period in the
Statement of Cash Flows (SCF) is due to the discrepancy in the
cash balances per submitted BS and SCF of Isabela City and
Municipalities of Pakil and Siniloan, Laguna.

41
Philippine Local Government Units
Comparative Detailed Balance Sheet
December 31, 2013
(in thousand pesos)

2013 2012
Particulars Percentage Percentage
Amount Amount
Distribution Distribution
ASSETS
Current Assets
Cash
Cash on Hand 6,061,663 0.71 6,596,323 0.79
Cash in Vault 3,676,229 0.43 3,704,502 0.44
Cash-Disbursing Officers 1,693,002 0.20 1,630,116 0.19
Petty Cash Fund 90,533 0.01 320,516 0.04
Payroll Fund 601,899 0.07 941,189 0.11
Cash in Banks-Local Currency 171,027,799 19.91 165,689,104 19.78
Cash in Bank -Local Currency, Current Account 105,852,547 12.32 95,484,315 11.40
Cash in Bank -Local Currency, Savings Account 20,403,455 2.38 14,811,414 1.77
Cash in Bank -Local Currency, Time Deposit 44,771,797 5.21 55,393,375 6.61
Cash in Banks- Foreign Currency 2,450,535 0.29 479,468 0.06
Cash in Bank - Foreign Currency, Current Account 793,485 0.09 170,044 0.02
Cash in Bank - Foreign Currency, Savings Account 178,893 0.02 19,219 0.00
Cash in Bank -Foreign Currency, Time Deposit 1,478,156 0.17 290,205 0.03
Total Cash 179,539,998 20.90 172,764,895 20.62
Receivables
Receivable Accounts 66,438,041 7.73 104,985,651 12.53
Accounts Receivable 3,010,891 0.35 3,300,434 0.39
Notes Receivable 342,005 0.04 211,823 0.03
Due from Officers and Employees 3,044,358 0.35 3,081,324 0.37
Loans Receivable-GOCCs 103,106 0.01 192,243 0.02
Loans Receivable-LGUs 450,345 0.05 336,243 0.04
Loans Receivable-Others 2,893,351 0.34 2,962,187 0.35
Real Property Tax Receivable 33,276,758 3.87 52,438,516 6.26
Special Education Tax Receivable 22,834,954 2.66 42,004,815 5.01
Interests Receivable 482,272 0.06 458,067 0.05
Inter-agency Receivables 9,467,999 1.10 9,632,070 0.47
Due from NGAs 1,764,693 0.21 2,018,130 0.24
Due from GOCCs 505,085 0.06 469,389 0.06
Due from LGUs 5,776,382 0.67 5,722,687 0.06
Due from NGOs/POs 1,421,839 0.17 1,421,863 0.06
Intra-agency Receivables 21,215,860 2.47 18,939,437 0.06
Due from Other Funds 21,215,860 2.47 18,939,437 0.06
Other Receivables 13,148,522 1.53 10,952,475 0.06
Receivables - Disallowances/Charges 2,059,148 0.24 1,897,720 0.06
Advances to Officers and Employees 7,102,972 0.83 5,508,370 0.06
Other Receivables 3,986,402 0.46 3,546,385 0.06
Total Receivables 110,270,423 12.84 144,509,632 0.06
Inventories
Materials 180,617 0.02 149,172 0.02
Raw Materials Inventory 18,091 0.00 14,666 0.00
Work-in Process Inventory 1,180 0.00 1,180 0.00
Finished Goods Inventory 2,320 0.00 1,858 0.00
Merchandise Inventory 159,026 0.02 131,468 0.02
Supplies 10,677,670 1.24 11,125,586 1.33
Office Supplies Inventory 1,206,781 0.14 1,250,739 0.15
Accountable Forms Inventory 339,988 0.04 359,016 0.04
Animal/Zoological Supplies Inventory 76,892 0.01 65,533 0.01
Food Supplies Inventory 246,070 0.03 238,885 0.03
Drugs and Medicines Inventory 1,526,291 0.18 1,975,107 0.24
Medical, Dental and Laboratory Supplies Inventory 1,574,906 0.18 1,742,845 0.21
Gasoline, Oil and Lubricants Inventory 1,071,117 0.12 1,044,000 0.12
Agricultural Supplies Inventory 321,933 0.04 278,153 0.03
Textbooks and Instructional Materials Inventory 1,454,524 0.17 1,358,855 0.16
Military and Police Supplies Inventory 19,800 0.00 7,910 0.00

42
Philippine Local Government Units
Comparative Detailed Balance Sheet
December 31, 2013
(in thousand pesos)

2013 2012
Particulars Percentage Percentage
Amount Amount
Distribution Distribution
Other Supplies Inventory 1,682,202 0.20 1,636,796 0.20
Confiscated/Abandoned/Seized Goods Inventory 471 0.00 7,626 0.00
Spare Parts Inventory 211,074 0.02 228,663 0.03
Construction Materials Inventory 945,621 0.11 931,458 0.11
Agricultural, Fishery and Forestry Products 255,169 0.03 245,617 0.03
Livestocks Inventory 195,825 0.02 175,978 0.02
Crops and Fruits Inventory 8,880 0.00 17,594 0.00
Other Agricultural, Fishery and Forestry Products Inventory 50,464 0.01 52,045 0.01
Total Inventories 11,113,456 1.29 11,520,375 1.38
Prepayments
Prepaid Rent 7,130 0.00 9,722 0.00
Prepaid Insurance 180,274 0.02 158,562 0.02
Prepaid Interest 7,653 0.00 10,287 0.00
Deposit on Letters of Credit 423,346 0.05 511,207 0.06
Advances to Contractors 2,989,529 0.35 2,431,772 0.29
Deferred Charges 625,140 0.07 536,425 0.06
Other Prepaid Expenses 546,512 0.06 162,791 0.02
Total Prepayments 4,779,584 0.56 3,820,766 0.46
Other Current Assets
Guaranty Deposits 419,828 0.05 376,583 0.04
Other Current Assets 368,860 0.04 412,745 0.05
Total Other Current Assets 788,689 0.09 789,328 0.09
Total Current Assets 306,492,150 35.68 333,404,997 36.86
Investments
Investments in Securities 3,408,646 0.40 2,517,722 0.30
Investments in Treasury Bills 40,139 0.00 45,389 0.01
Investments in Stocks 655,098 0.08 594,157 0.07
Investments in Bonds 938,777 0.11 34,966 0.00
Other Investments and Marketable Securities 1,774,632 0.21 1,843,211 0.22
Sinking Fund 22,673 0.00 14,039 0.00
Sinking Fund 22,673 0.00 14,039 0.00
Total Investments 3,431,319 0.40 2,531,761 0.30
Property, Plant and Equipment
Land and Land Improvements
Land 85,514,016 9.95 82,392,525 9.84
Land Improvements 24,297,059 2.83 24,887,269 2.97
Electrification, Power and Energy Structures 3,963,966 0.46 3,958,873 0.47
Total Land Improvements 113,775,041 13.24 111,238,667 13.28
Buildings
Office Buildings 65,428,592 7.62 62,190,325 7.42
School Buildings 58,976,348 6.87 55,962,930 6.68
Hospitals and Health Centers 19,339,230 2.25 17,889,237 2.14
Markets and Slaughterhouses 27,089,419 3.15 24,963,663 2.98
Other Structures 46,186,440 5.38 41,849,827 5.00
Total Buildings 217,020,030 25.26 202,855,983 24.22
Leasehold Improvements
Leasehold Improvements, Land 12,229 0.00 13,736 0.00
Leasehold Improvements, Buildings 6,773 0.00 11,905 0.00
Other Leasehold Improvements 2,581 0.00 2,796 0.00
Total Leasehold Improvements 21,583 0.00 28,437 0.00
Office Equipment, Furniture and Fixtures
Office Equipment 7,433,138 0.87 7,444,923 0.89
Furniture and Fixtures 7,817,012 0.91 7,979,598 0.95
IT Equipment and Software 10,150,996 1.18 9,301,152 1.11
Library Books 1,028,748 0.12 1,023,272 0.12
Total Office Equipment, Furniture and Fixtures 26,429,894 3.08 25,748,945 3.07

43
Philippine Local Government Units
Comparative Detailed Balance Sheet
December 31, 2013
(in thousand pesos)

2013 2012
Particulars Percentage Percentage
Amount Amount
Distribution Distribution
Machineries and Equipment
Machineries 1,454,780 0.17 1,372,922 0.16
Agricultural, Fishery and Forestry Equipment 1,459,071 0.17 1,294,018 0.15
Communication Equipment 3,018,948 0.35 2,802,238 0.33
Construction and Heavy Equipment 23,024,398 2.68 21,897,946 2.61
Disaster Response and Rescue Equipment 1,828,134 0.21 1,250,199 0.15
Hospital Equipment 4,831,144 0.56 4,127,092 0.49
Medical, Dental and Laboratory Equipment 3,815,487 0.44 3,438,139 0.41
Military and Police Equipment 422,516 0.05 487,399 0.06
Sports Equipment 289,440 0.03 230,522 0.03
Technical and Scientific Equipment 1,848,830 0.22 1,736,690 0.21
Other Machineries and Equipment 5,916,534 0.69 5,733,251 0.68
Total Machineries and Equipment 47,909,282 5.58 44,370,416 5.30
Transportation Equipment
Motor Vehicles 16,421,007 1.91 16,471,454 1.97
Watercrafts 1,026,003 0.12 987,758 0.12
Other Transportation Equipment 639,169 0.07 582,555 0.07
Total Transportation Equipment 18,086,180 2.11 18,041,766 2.15
Other Property, Plant and Equipment
Other Property, Plant and Equipment 6,856,716 0.80 6,486,570 0.77
Total Other Property, Plant and Equipment 6,856,716 0.80 6,486,570 0.77
Public Infrastructures
Roads, Highways and Bridges 12,842,721 1.49 13,408,729 1.60
Plazas, Parks and Monuments 614,019 0.07 779,461 0.09
Ports, Lighthouses and Harbors 467,123 0.05 427,485 0.05
Artesian Wells, Reservoirs, Pumping Stations and Conduits 3,047,504 0.35 3,133,080 0.37
Irrigation Canals and Laterals 1,330,773 0.15 1,191,277 0.14
Flood Controls 356,658 0.04 285,931 0.03
Waterways, Aqueducts, Seawalls, River Walls and Others 1,928,458 0.22 1,699,090 0.20
Other Public Infrastructures 3,479,521 0.41 3,204,252 0.38
Total Public Infrastructures 24,066,778 2.80 24,129,304 2.88
REFORESTATION PROJECTS
Reforestation - Upland 237,347 0.03 228,217 0.03
Reforestation - Marshland/Swampland 37,387 0.00 123,199 0.01
Total Reforestation Projects 274,734 0.03 351,416 0.04
Construction in Progress
Construction in Progress - Agency Assets 40,813,666 4.75 41,590,822 4.96
Public Infrastructures / Reforestation Projects 44,598,713 5.19 42,383,326 5.06
Construction in Progress -Roads, Highways
and Bridges 22,060,526 2.57 20,031,810 2.39
Construction in Progress -Plazas, Parks
and Monuments 1,062,446 0.12 1,081,653 0.13
Construction in Progress -Ports, Lighthouses
and Harbors 882,482 0.10 830,490 0.10
Construction in Progress -Artesian, Wells, Reservoirs,
Pumping Stations and Conduits 3,398,221 0.40 2,840,270 0.34
Construction in Progress - Irrigations, Canals
and Laterals 2,450,621 0.29 2,412,361 0.29
Construction in Progress - Flood Controls 1,064,170 0.12 1,071,353 0.13
Construction in Progress - Waterways, Aqueducts, Seawalls
River Walls and Others 1,738,346 0.20 1,659,314 0.20
Construction in Progress - Other Public Infrastructures 11,731,828 1.37 12,233,546 1.46
Construction in Progress - Reforestation - Upland 154,025 0.02 140,007 0.02
Construction in Progress - Reforestation - Marshland/
Swampland 56,046 0.01 82,522 0.01
Total Construction in Progress 85,412,378 9.94 83,974,148 10.02
Total Property, Plant and Equipment 539,852,614 62.84 517,225,653 61.74

44
Philippine Local Government Units
Comparative Detailed Balance Sheet
December 31, 2013
(in thousand pesos)

2013 2012
Particulars Percentage Percentage
Amount Amount
Distribution Distribution
Other Assets
Work/Other Animals 305,575 0.04 284,593 0.03
Breeding Stocks 365,583 0.04 368,602 0.04
Arts, Archeological Specimen and Other Exhibits 42,225 0.00 32,867 0.00
Items in Transit 498,695 0.06 409,675 0.05
Other Assets 8,085,697 0.94 8,109,488 0.97
Total Other Assets 9,297,774 1.08 9,205,225 1.10
TOTAL ASSETS 859,073,857 100.00 862,367,636 100.00

LIABILITIES
Current Liabilities
Payable Accounts 37,286,825 4.34 38,805,650 4.63
Accounts Payable 33,230,545 3.87 35,350,309 4.22
Notes Payable 175,443 0.02 234,294 0.03
Due to Officers and Employees 3,658,416 0.43 3,026,425 0.36
Interests Payable 222,420 0.03 194,622 0.02
Inter-Agency Payables 48,228,574 5.61 49,325,672 5.21
Due to BIR 3,024,930 0.35 3,020,807 0.36
Due to GSIS 2,307,452 0.27 2,347,513 0.28
Due to PAG-IBIG 460,173 0.05 441,189 0.05
Due to PHILHEALTH 675,486 0.08 456,865 0.05
Due to Other NGAs 27,604,842 3.21 29,252,165 3.49
Due to Other GOCCs 1,398,170 0.16 1,239,173 0.15
Due to LGUs 12,757,521 1.49 12,567,960 0.82
Intra-Agency Payables 22,189,137 2.58 19,571,264 0.08
Due to Other Funds 22,189,137 2.58 19,571,264 0.08
Other Liability Accounts 29,350,701 3.42 22,751,697 2.72
Guaranty Deposits Payable 2,800,477 0.33 2,346,711 0.28
Performance/Bidders/Bail Bonds Payable 1,100,415 0.13 1,058,300 0.13
Tax Refunds Payable 410,463 0.05 533,630 0.06
Trust Liability- DRRM 5,911,463 0.69 2,467,519 0.29
Other Payables 19,127,883 2.23 16,345,537 1.95
Total Current Liabilities 137,055,237 15.95 130,454,284 12.63
Long Term Liabilities
Mortgate/Bonds/Loans Payable
Mortgage Payable 911,372 0.11 1,515,343 0.18
Bonds Payable - Domestic 3,226,506 0.38 5,253,987 0.63
Loans Payable - Domestic 66,529,738 7.74 62,397,527 7.45
Loans Payable - Foreign 3,326,362 0.39 4,141,440 0.49
Other Long-Term Liabilities 2,195,708 0.26 1,495,242 0.18
Total Long-Term Liabilities 76,189,686 8.87 74,803,538 8.93
TOTAL LIABILITIES 213,244,923 24.82 205,257,822 21.56
DEFERRED CREDITS
Deferred Real Property Tax Income 33,927,517 3.95 52,395,062 6.25
Deferred Special Education Tax Income 22,919,433 2.67 42,527,789 5.08
Other Deferred Credits 11,882,886 1.38 11,219,753 1.34
TOTAL DEFERRED CREDITS 68,729,835 8.00 106,142,604 12.67
TOTAL LIABILITIES AND DEFERRED CREDITS 281,974,758 32.82 311,400,426 34.23

EQUITY
Government Equity - Beg. 546,898,599 63.66 525,142,823 62.69
Additions/(Deductions) to Beg. Bal. 1,563,723 0.18 2,749,599 0.33
Adjusted Beg. Bal. 548,462,322 63.84 527,892,421 63.02
Add: Retained Operating Surplus: 56,649,218 6.59 46,881,641 5.60
Current Operations 64,128,517 7.46 52,209,424 6.23
Prior Year's Adjustments (7,479,299) (0.87) (5,327,783) (0.64)

45
Philippine Local Government Units
Comparative Detailed Balance Sheet
December 31, 2013
(in thousand pesos)

2013 2012
Particulars Percentage Percentage
Amount Amount
Distribution Distribution
Less: Transfer to Registry 28,637,048 3.33 23,806,852 2.84
Public Infrastructures 27,882,242 3.25 22,871,253 2.73
Reforestation Projects 754,806 0.09 596,254 0.07
Transfer from/(to) Other Funds 623,379 0.07 (412,956) 0.05
Other Adjustments 1,228 0.00 752,301 0.09
Government Equity 577,099,099 67.18 550,967,210 65.77
TOTAL LIABILITIES AND DEFERRED CREDITS AND EQUITY 859,073,857 100.00 862,367,636 100.00

Note: Differences in figures are due to rounding off

46
Philippine Local Government Units
Detailed Balance Sheet, By LGU Classification
December 31, 2013
(in thousand pesos)

Particulars Total Provinces Cities Municipalities

ASSETS
Current Assets
Cash
Cash on Hand 6,061,663 937,213 2,735,449 2,389,001
Cash in Vault 3,676,229 360,575 1,904,367 1,411,288
Cash-Disbursing Officers 1,693,002 441,021 542,863 709,118
Petty Cash Fund 90,533 22,614 21,229 46,690
Payroll Fund 601,899 113,004 266,990 221,905
Cash in Banks-Local Currency 171,027,799 41,605,716 82,716,862 46,705,222
Cash in Bank -Local Currency, Current Account 105,852,547 24,857,137 41,576,719 39,418,692
Cash in Bank -Local Currency, Savings Account 20,403,455 2,205,018 16,148,954 2,049,483
Cash in Bank -Local Currency, Time Deposit 44,771,797 14,543,561 24,991,189 5,237,047
Cash in Banks- Foreign Currency 2,450,535 1,886,407 255,284 308,844
Cash in Bank - Foreign Currency, Current Account 793,485 432,215 109,291 251,979
Cash in Bank - Foreign Currency, Savings Account 178,893 927 145,875 32,092
Cash in Bank -Foreign Currency, Time Deposit 1,478,156 1,453,266 118 24,772
Total Cash 179,539,998 44,429,337 85,707,594 49,403,067
Receivables
Receivable Accounts 66,438,041 2,972,407 41,797,194 21,668,440
Accounts Receivable 3,010,891 581,043 1,836,972 592,877
Notes Receivable 342,005 189,277 145,168 7,560
Due from Officers and Employees 3,044,358 354,253 1,069,070 1,621,035
Loans Receivable-GOCCs 103,106 27,197 11,856 64,052
Loans Receivable-LGUs 450,345 272,550 113,312 64,482
Loans Receivable-Others 2,893,351 1,448,079 783,158 662,114
Real Property Tax Receivable 33,276,758 10,994 23,525,565 9,740,199
Special Education Tax Receivable 22,834,954 20,390 13,906,536 8,908,028
Interests Receivable 482,272 68,624 405,556 8,092
Inter-agency Receivables 9,467,999 4,614,548 3,455,007 1,398,444
Due from NGAs 1,764,693 508,694 918,070 337,929
Due from GOCCs 505,085 208,560 206,001 90,523
Due from LGUs 5,776,382 3,388,332 1,800,562 587,488
Due from NGOs/POs 1,421,839 508,961 530,374 382,504
Intra-agency Receivables 21,215,860 3,725,070 12,189,242 5,301,549
Due from Other Funds 21,215,860 3,725,070 12,189,242 5,301,549
Other Receivables 13,148,522 3,626,148 5,334,194 4,188,181
Receivables - Disallowances/Charges 2,059,148 210,219 1,108,137 740,792
Advances to Officers and Employees 7,102,972 2,338,064 2,819,762 1,945,146
Other Receivables 3,986,402 1,077,865 1,406,294 1,502,243
Total Receivables 110,270,423 14,938,173 62,775,637 32,556,613
Inventories
Materials 180,617 119,396 47,145 14,076
Raw Materials Inventory 18,091 3,233 10,962 3,897
Work-in Process Inventory 1,180 218 - 962
Finished Goods Inventory 2,320 1,967 - 353
Merchandise Inventory 159,026 113,978 36,183 8,864
Supplies 10,677,670 4,951,139 4,848,845 877,686
Office Supplies Inventory 1,206,781 321,534 746,478 138,768
Accountable Forms Inventory 339,988 98,122 175,283 66,583
Animal/Zoological Supplies Inventory 76,892 42,671 24,557 9,664
Food Supplies Inventory 246,070 146,492 80,079 19,499
Drugs and Medicines Inventory 1,526,291 739,030 598,916 188,344
Medical, Dental and Laboratory Supplies Inventory 1,574,906 693,783 821,606 59,517
Gasoline, Oil and Lubricants Inventory 1,071,117 431,232 563,729 76,157
Agricultural Supplies Inventory 321,933 225,991 51,519 44,423
Textbooks and Instructional Materials Inventory 1,454,524 902,280 522,607 29,637
Military and Police Supplies Inventory 19,800 2,880 14,593 2,327

47
Philippine Local Government Units
Detailed Balance Sheet, By LGU Classification
December 31, 2013
(in thousand pesos)

Particulars Total Provinces Cities Municipalities

Other Supplies Inventory 1,682,202 836,746 695,728 149,728


Confiscated/Abandoned/Seized Goods Inventory 471 - 429 42
Spare Parts Inventory 211,074 86,025 102,117 22,932
Construction Materials Inventory 945,621 424,352 451,202 70,067
Agricultural, Fishery and Forestry Products 255,169 80,883 36,496 137,789
Livestocks Inventory 195,825 65,838 30,866 99,120
Crops and Fruits Inventory 8,880 5,950 719 2,211
Other Agricultural, Fishery and Forestry Products Inventory 50,464 9,094 4,912 36,458
Total Inventories 11,113,456 5,151,418 4,932,486 1,029,552
Prepayments
Prepaid Rent 7,130 2,573 3,258 1,299
Prepaid Insurance 180,274 35,904 111,716 32,654
Prepaid Interest 7,653 1 6,499 1,153
Deposit on Letters of Credit 423,346 37,935 321,211 64,200
Advances to Contractors 2,989,529 1,064,954 1,387,308 537,267
Deferred Charges 625,140 82,196 441,155 101,789
Other Prepaid Expenses 546,512 18,982 481,627 45,903
Total Prepayments 4,779,584 1,242,544 2,752,776 784,265
Other Current Assets
Guaranty Deposits 419,828 69,383 276,141 74,304
Other Current Assets 368,860 27,738 296,170 44,952
Total Other Current Assets 788,689 97,121 572,311 119,256
Total Current Assets 306,492,150 65,858,594 156,740,803 83,892,753
Investments
Investments in Securities 3,408,646 944,604 2,335,288 128,754
Investments in Treasury Bills 40,139 39,639 - 501
Investments in Stocks 655,098 329,658 313,550 11,890
Investments in Bonds 938,777 1,514 936,928 335
Other Investments and Marketable Securities 1,774,632 573,794 1,084,810 116,028
Sinking Fund 22,673 182 12,512 9,979
Sinking Fund 22,673 182 12,512 9,979
Total Investments 3,431,319 944,786 2,347,801 138,732
Property, Plant and Equipment
Land and Land Improvements
Land 85,514,016 32,024,877 42,918,566 10,570,573
Land Improvements 24,297,059 4,162,637 14,571,392 5,563,031
Electrification, Power and Energy Structures 3,963,966 956,961 1,886,798 1,120,207
Total Land Improvements 113,775,041 37,144,475 59,376,755 17,253,811
Buildings
Office Buildings 65,428,592 11,913,472 35,918,940 17,596,179
School Buildings 58,976,348 13,496,155 39,315,565 6,164,628
Hospitals and Health Centers 19,339,230 8,958,023 8,160,361 2,220,847
Markets and Slaughterhouses 27,089,419 215,859 13,191,797 13,681,763
Other Structures 46,186,440 10,014,935 24,037,856 12,133,649
Total Buildings 217,020,030 44,598,444 120,624,520 51,797,066
Leasehold Improvements
Leasehold Improvements, Land 12,229 654 2,514 9,061
Leasehold Improvements, Buildings 6,773 191 3,295 3,287
Other Leasehold Improvements 2,581 9 684 1,888
Total Leasehold Improvements 21,583 854 6,493 14,236
Office Equipment, Furniture and Fixtures
Office Equipment 7,433,138 1,224,861 3,909,732 2,298,545
Furniture and Fixtures 7,817,012 1,771,283 3,938,014 2,107,716
IT Equipment and Software 10,150,996 1,735,622 5,828,630 2,586,744
Library Books 1,028,748 126,206 612,801 289,741
Total Office Equipment, Furniture and Fixtures 26,429,894 4,857,972 14,289,176 7,282,745

48
Philippine Local Government Units
Detailed Balance Sheet, By LGU Classification
December 31, 2013
(in thousand pesos)

Particulars Total Provinces Cities Municipalities

Machineries and Equipment


Machineries 1,454,780 541,041 313,124 600,615
Agricultural, Fishery and Forestry Equipment 1,459,071 487,251 253,952 717,868
Communication Equipment 3,018,948 885,563 1,458,849 674,536
Construction and Heavy Equipment 23,024,398 6,600,659 6,913,260 9,510,479
Disaster Response and Rescue Equipment 1,828,134 336,396 978,511 513,227
Hospital Equipment 4,831,144 1,989,723 2,668,193 173,229
Medical, Dental and Laboratory Equipment 3,815,487 2,135,081 1,295,569 384,837
Military and Police Equipment 422,516 94,604 253,750 74,162
Sports Equipment 289,440 55,545 113,908 119,988
Technical and Scientific Equipment 1,848,830 626,838 1,071,496 150,496
Other Machineries and Equipment 5,916,534 1,504,717 2,932,926 1,478,891
Total Machineries and Equipment 47,909,282 15,257,417 18,253,538 14,398,327
Transportation Equipment
Motor Vehicles 16,421,007 4,027,405 7,775,627 4,617,976
Watercrafts 1,026,003 522,688 193,818 309,498
Other Transportation Equipment 639,169 106,614 256,766 275,789
Total Transportation Equipment 18,086,180 4,656,706 8,226,210 5,203,263
Other Property, Plant and Equipment
Other Property, Plant and Equipment 6,856,716 1,164,112 3,615,855 2,076,749
Total Other Property, Plant and Equipment 6,856,716 1,164,112 3,615,855 2,076,749
Public Infrastructures
Roads, Highways and Bridges 12,842,721 4,742,204 4,209,970 3,890,547
Plazas, Parks and Monuments 614,019 190,206 166,229 257,583
Ports, Lighthouses and Harbors 467,123 15,476 275,813 175,835
Artesian Wells, Reservoirs, Pumping Stations and Conduits 3,047,504 592,465 492,712 1,962,327
Irrigation Canals and Laterals 1,330,773 204,782 539,024 586,968
Flood Controls 356,658 49,084 139,033 168,541
Waterways, Aqueducts, Seawalls, River Walls and Others 1,928,458 179,014 1,192,968 556,477
Other Public Infrastructures 3,479,521 1,015,060 783,521 1,680,940
Total Public Infrastructures 24,066,778 6,988,290 7,799,271 9,279,217
REFORESTATION PROJECTS
Reforestation - Upland 237,347 22,440 6,036 208,871
Reforestation - Marshland/Swampland 37,387 1,883 1,379 34,125
Total Reforestation Projects 274,734 24,323 7,415 242,996
Construction in Progress
Construction in Progress - Agency Assets 40,813,666 10,470,756 22,855,901 7,487,009
Public Infrastructures / Reforestation Projects 44,598,713 13,176,788 17,560,605 13,861,319
Construction in Progress -Roads, Highways
and Bridges 22,060,526 8,810,202 6,877,453 6,372,872
Construction in Progress -Plazas, Parks
and Monuments 1,062,446 404,123 427,578 230,745
Construction in Progress -Ports, Lighthouses
and Harbors 882,482 156,165 527,587 198,730
Construction in Progress -Artesian, Wells, Reservoirs,
Pumping Stations and Conduits 3,398,221 406,606 813,535 2,178,080
Construction in Progress - Irrigations, Canals
and Laterals 2,450,621 455,116 1,315,106 680,400
Construction in Progress - Flood Controls 1,064,170 108,480 712,057 243,633
Construction in Progress - Waterways, Aqueducts, Seawalls
River Walls and Others 1,738,346 402,994 734,955 600,398
Construction in Progress - Other Public Infrastructures 11,731,828 2,408,465 6,138,603 3,184,760
Construction in Progress - Reforestation - Upland 154,025 23,117 10,389 120,518
Construction in Progress - Reforestation - Marshland/
Swampland 56,046 1,519 3,343 51,184
Total Construction in Progress 85,412,378 23,647,544 40,416,506 21,348,328
Total Property, Plant and Equipment 539,852,614 138,340,138 272,615,739 128,896,737

49
Philippine Local Government Units
Detailed Balance Sheet, By LGU Classification
December 31, 2013
(in thousand pesos)

Particulars Total Provinces Cities Municipalities

Other Assets
Work/Other Animals 305,575 54,942 78,689 171,944
Breeding Stocks 365,583 171,963 88,124 105,496
Arts, Archeological Specimen and Other Exhibits 42,225 14,132 21,891 6,201
Items in Transit 498,695 141,644 293,635 63,417
Other Assets 8,085,697 4,220,187 2,624,728 1,240,781
Total Other Assets 9,297,774 4,602,868 3,107,068 1,587,839
TOTAL ASSETS 859,073,857 209,746,385 434,811,411 214,516,061

LIABILITIES
Current Liabilities
Payable Accounts 37,286,825 9,782,453 21,771,745 5,732,626
Accounts Payable 33,230,545 8,445,480 19,697,234 5,087,832
Notes Payable 175,443 55,866 82,299 37,279
Due to Officers and Employees 3,658,416 1,269,444 1,873,719 515,253
Interests Payable 222,420 11,663 118,494 92,263
Inter-Agency Payables 48,228,574 13,825,632 15,131,074 19,271,868
Due to BIR 3,024,930 687,920 1,331,401 1,005,609
Due to GSIS 2,307,452 578,727 871,857 856,868
Due to PAG-IBIG 460,173 79,814 233,385 146,974
Due to PHILHEALTH 675,486 305,368 152,914 217,204
Due to Other NGAs 27,604,842 10,023,886 6,802,416 10,778,541
Due to Other GOCCs 1,398,170 506,213 593,397 298,560
Due to LGUs 12,757,521 1,643,704 5,145,704 5,968,112
Intra-Agency Payables 22,189,137 3,946,791 12,529,027 5,713,319
Due to Other Funds 22,189,137 3,946,791 12,529,027 5,713,319
Other Liability Accounts 29,350,701 7,154,639 15,898,427 6,297,635
Guaranty Deposits Payable 2,800,477 762,892 1,281,408 756,176
Performance/Bidders/Bail Bonds Payable 1,100,415 243,916 523,015 333,484
Tax Refunds Payable 410,463 35,226 53,369 321,868
Trust Liability- DRRM 5,911,463 1,231,587 3,502,072 1,177,804
Other Payables 19,127,883 4,881,017 10,538,562 3,708,303
Total Current Liabilities 137,055,237 34,709,515 65,330,273 37,015,449
Long Term Liabilities
Mortgate/Bonds/Loans Payable
Mortgage Payable 911,372 - 777,304 134,067
Bonds Payable - Domestic 3,226,506 720,917 1,993,507 512,081
Loans Payable - Domestic 66,529,738 18,510,355 29,899,568 18,119,815
Loans Payable - Foreign 3,326,362 30,410 3,242,229 53,723
Other Long-Term Liabilities 2,195,708 28,321 1,515,987 651,400
Total Long-Term Liabilities 76,189,686 19,290,003 37,428,597 19,471,086
TOTAL LIABILITIES 213,244,923 53,999,518 102,758,869 56,486,535
DEFERRED CREDITS
Deferred Real Property Tax Income 33,927,517 31,928 23,920,538 9,975,051
Deferred Special Education Tax Income 22,919,433 51,653 13,996,888 8,870,892
Other Deferred Credits 11,882,886 1,099,402 9,061,646 1,721,838
TOTAL DEFERRED CREDITS 68,729,835 1,182,982 46,979,073 20,567,780
TOTAL LIABILITIES AND DEFERRED CREDITS 281,974,758 55,182,500 149,737,942 77,054,316

EQUITY
Government Equity - Beg. 546,898,599 148,612,701 270,006,056 128,279,841
Additions/(Deductions) to Beg. Bal. 1,563,723 1,180,182 (383,341) 766,882
Adjusted Beg. Bal. 548,462,322 149,792,884 269,622,715 129,046,723
Add: Retained Operating Surplus: 56,649,218 12,339,751 27,863,307 16,446,160
Current Operations 64,128,517 15,709,434 31,353,440 17,065,643
Prior Year's Adjustments (7,479,299) (3,369,683) (3,490,133) (619,483)

50
Philippine Local Government Units
Detailed Balance Sheet, By LGU Classification
December 31, 2013
(in thousand pesos)

Particulars Total Provinces Cities Municipalities

Less: Transfer to Registry 28,637,048 7,928,164 12,560,938 8,147,947


Public Infrastructures 27,882,242 7,872,949 11,878,130 8,131,163
Reforestation Projects 754,806 55,215 682,808 16,783
Transfer from/(to) Other Funds 623,379 336,891 101,500 184,987
Other Adjustments 1,228 22,523 46,883 (68,178)
Government Equity 577,099,099 154,563,885 285,073,468 137,461,746
TOTAL LIABILITIES AND DEFERRED CREDITS AND EQUITY 859,073,857 209,746,385 434,811,411 214,516,061

Note: Differences in figures are due to rounding off

51
Philippine Local Government Units
Detailed Balance Sheet, By Fund
December 31, 2013
(in thousand pesos)

Special
Particulars Total General Fund Education Trust Fund
Fund

ASSETS
Current Assets
Cash
Cash on Hand 6,061,663 4,356,881 1,134,795 569,987
Cash in Vault 3,676,229 2,334,444 992,657 349,128
Cash-Disbursing Officers 1,693,002 1,442,239 97,016 153,746
Petty Cash Fund 90,533 77,299 4,862 8,372
Payroll Fund 601,899 502,899 40,259 58,741
Cash in Banks-Local Currency 171,027,799 121,975,083 14,456,377 34,596,339
Cash in Bank -Local Currency, Current Account 105,852,547 66,239,294 10,500,487 29,112,767
Cash in Bank -Local Currency, Savings Account 20,403,455 17,616,629 1,268,301 1,518,524
Cash in Bank -Local Currency, Time Deposit 44,771,797 38,119,160 2,687,589 3,965,048
Cash in Banks- Foreign Currency 2,450,535 1,829,474 238,284 382,777
Cash in Bank - Foreign Currency, Current Account 793,485 478,327 59,754 255,405
Cash in Bank - Foreign Currency, Savings Account 178,893 168,787 - 10,107
Cash in Bank -Foreign Currency, Time Deposit 1,478,156 1,182,360 178,530 117,266
Total Cash 179,539,998 128,161,438 15,829,456 35,549,104
Receivables
Receivable Accounts 66,438,041 42,257,126 23,381,856 799,059
Accounts Receivable 3,010,891 2,867,180 41,843 101,869
Notes Receivable 342,005 312,039 917 29,049
Due from Officers and Employees 3,044,358 2,706,021 179,114 159,223
Loans Receivable-GOCCs 103,106 83,043 - 20,063
Loans Receivable-LGUs 450,345 390,530 6,451 53,365
Loans Receivable-Others 2,893,351 2,455,701 4,921 432,729
Real Property Tax Receivable 33,276,758 32,902,157 374,432 169
Special Education Tax Receivable 22,834,954 60,871 22,774,083 -
Interests Receivable 482,272 479,584 96 2,592
Inter-agency Receivables 9,467,999 6,947,071 1,077,843 1,443,085
Due from NGAs 1,764,693 1,453,790 49,796 261,107
Due from GOCCs 505,085 454,162 691 50,231
Due from LGUs 5,776,382 4,226,980 987,557 561,844
Due from NGOs/POs 1,421,839 812,139 39,798 569,902
Intra-agency Receivables 21,215,860 13,038,061 2,479,943 5,697,856
Due from Other Funds 21,215,860 13,038,061 2,479,943 5,697,856
Other Receivables 13,148,522 11,869,165 385,873 893,484
Receivables - Disallowances/Charges 2,059,148 1,842,634 53,543 162,971
Advances to Officers and Employees 7,102,972 6,654,061 164,879 284,033
Other Receivables 3,986,402 3,372,470 167,451 446,480
Total Receivables 110,270,423 74,111,424 27,325,515 8,833,484
Inventories
Materials 180,617 178,827 - 1,789
Raw Materials Inventory 18,091 18,091 - -
Work-in Process Inventory 1,180 241 - 939
Finished Goods Inventory 2,320 2,320 - -
Merchandise Inventory 159,026 158,175 - 851
Supplies 10,677,670 8,261,467 1,922,079 494,124
Office Supplies Inventory 1,206,781 998,332 193,928 14,521
Accountable Forms Inventory 339,988 336,899 2,368 721
Animal/Zoological Supplies Inventory 76,892 62,965 8,582 5,345
Food Supplies Inventory 246,070 232,444 7,186 6,441
Drugs and Medicines Inventory 1,526,291 1,382,849 2,768 140,674
Medical, Dental and Laboratory Supplies Inventory 1,574,906 1,510,724 6,723 57,459
Gasoline, Oil and Lubricants Inventory 1,071,117 1,014,423 4,716 51,978
Agricultural Supplies Inventory 321,933 281,828 177 39,928
Textbooks and Instructional Materials Inventory 1,454,524 108,972 1,340,393 5,159
Military and Police Supplies Inventory 19,800 18,556 1,244 -
52
Philippine Local Government Units
Detailed Balance Sheet, By Fund
December 31, 2013
(in thousand pesos)

Special
Particulars Total General Fund Education Trust Fund
Fund

Other Supplies Inventory 1,682,202 1,350,211 297,646 34,345


Confiscated/Abandoned/Seized Goods Inventory 471 471 - -
Spare Parts Inventory 211,074 205,586 3,031 2,457
Construction Materials Inventory 945,621 757,207 53,318 135,097
Agricultural, Fishery and Forestry Products 255,169 187,521 218 67,430
Livestocks Inventory 195,825 163,537 218 32,070
Crops and Fruits Inventory 8,880 5,001 - 3,880
Other Agricultural, Fishery and Forestry Products Inventory 50,464 18,984 - 31,480
Total Inventories 11,113,456 8,627,816 1,922,297 563,343
Prepayments
Prepaid Rent 7,130 7,130 - -
Prepaid Insurance 180,274 176,194 2,271 1,810
Prepaid Interest 7,653 7,653 - -
Deposit on Letters of Credit 423,346 404,940 - 18,406
Advances to Contractors 2,989,529 2,153,645 185,457 650,427
Deferred Charges 625,140 393,361 228,567 3,211
Other Prepaid Expenses 546,512 540,011 4,596 1,906
Total Prepayments 4,779,584 3,682,935 420,891 675,758
Other Current Assets
Guaranty Deposits 419,828 403,826 13,962 2,041
Other Current Assets 368,860 337,530 26,766 4,564
Total Other Current Assets 788,689 741,356 40,728 6,605
Total Current Assets 306,492,150 215,324,968 45,538,886 45,628,295
Investments
Investments in Securities 3,408,646 3,345,976 10,621 52,049
Investments in Treasury Bills 40,139 40,139 - -
Investments in Stocks 655,098 653,939 919 240
Investments in Bonds 938,777 938,358 330 89
Other Investments and Marketable Securities 1,774,632 1,713,540 9,371 51,720
Sinking Fund 22,673 22,354 - 318
Sinking Fund 22,673 22,354 - 318
Total Investments 3,431,319 3,368,331 10,621 52,367
Property, Plant and Equipment
Land and Land Improvements
Land 85,514,016 82,822,093 1,987,176 704,747
Land Improvements 24,297,059 22,489,905 706,171 1,100,983
Electrification, Power and Energy Structures 3,963,966 3,878,128 59,670 26,167
Total Land Improvements 113,775,041 109,190,127 2,753,017 1,831,897
Buildings
Office Buildings 65,428,592 63,127,668 932,348 1,368,575
School Buildings 58,976,348 19,753,870 38,531,399 691,080
Hospitals and Health Centers 19,339,230 19,086,029 3,421 249,781
Markets and Slaughterhouses 27,089,419 26,849,849 140 239,430
Other Structures 46,186,440 42,979,462 2,329,244 877,734
Total Buildings 217,020,030 171,796,878 41,796,552 3,426,599
Leasehold Improvements
Leasehold Improvements, Land 12,229 11,925 54 250
Leasehold Improvements, Buildings 6,773 6,773 - -
Other Leasehold Improvements 2,581 2,570 11 -
Total Leasehold Improvements 21,583 21,267 66 250
Office Equipment, Furniture and Fixtures
Office Equipment 7,433,138 6,110,089 1,115,923 207,126
Furniture and Fixtures 7,817,012 5,895,542 1,824,379 97,091
IT Equipment and Software 10,150,996 8,770,892 1,239,585 140,519
Library Books 1,028,748 351,553 663,818 13,377
Total Office Equipment, Furniture and Fixtures 26,429,894 21,128,075 4,843,705 458,113

53
Philippine Local Government Units
Detailed Balance Sheet, By Fund
December 31, 2013
(in thousand pesos)

Special
Particulars Total General Fund Education Trust Fund
Fund

Machineries and Equipment


Machineries 1,454,780 1,422,151 14,433 18,196
Agricultural, Fishery and Forestry Equipment 1,459,071 1,387,323 2,415 69,334
Communication Equipment 3,018,948 2,851,036 140,919 26,993
Construction and Heavy Equipment 23,024,398 22,896,908 4,416 123,073
Disaster Response and Rescue Equipment 1,828,134 1,788,057 26,791 13,287
Hospital Equipment 4,831,144 4,794,109 540 36,495
Medical, Dental and Laboratory Equipment 3,815,487 3,642,018 63,279 110,190
Military and Police Equipment 422,516 419,076 582 2,858
Sports Equipment 289,440 226,128 60,699 2,613
Technical and Scientific Equipment 1,848,830 1,270,156 568,273 10,400
Other Machineries and Equipment 5,916,534 5,326,165 494,209 96,160
Total Machineries and Equipment 47,909,282 46,023,127 1,376,556 509,599
Transportation Equipment
Motor Vehicles 16,421,007 16,031,547 200,483 188,978
Watercrafts 1,026,003 1,013,463 1,166 11,374
Other Transportation Equipment 639,169 607,656 3,530 27,983
Total Transportation Equipment 18,086,180 17,652,666 205,179 228,335
Other Property, Plant and Equipment
Other Property, Plant and Equipment 6,856,716 6,128,610 567,137 160,969
Total Other Property, Plant and Equipment 6,856,716 6,128,610 567,137 160,969
Public Infrastructures
Roads, Highways and Bridges 12,842,721 11,472,882 4,865 1,364,975
Plazas, Parks and Monuments 614,019 606,608 4,504 2,907
Ports, Lighthouses and Harbors 467,123 448,514 - 18,610
Artesian Wells, Reservoirs, Pumping Stations and Conduits 3,047,504 2,758,015 7,123 282,367
Irrigation Canals and Laterals 1,330,773 1,165,695 316 164,763
Flood Controls 356,658 256,702 296 99,659
Waterways, Aqueducts, Seawalls, River Walls and Others 1,928,458 1,860,877 266 67,316
Other Public Infrastructures 3,479,521 3,070,924 13,613 394,984
Total Public Infrastructures 24,066,778 21,640,216 30,982 2,395,580
REFORESTATION PROJECTS
Reforestation - Upland 237,347 208,759 5 28,583
Reforestation - Marshland/Swampland 37,387 30,212 - 7,175
Total Reforestation Projects 274,734 238,972 5 35,757
Construction in Progress
Construction in Progress - Agency Assets 40,813,666 34,534,036 3,451,506 2,828,123
Public Infrastructures / Reforestation Projects 44,598,713 35,091,799 179,521 9,327,393
Construction in Progress -Roads, Highways
and Bridges 22,060,526 16,329,914 1,136 5,729,477
Construction in Progress -Plazas, Parks
and Monuments 1,062,446 974,173 6,728 81,545
Construction in Progress -Ports, Lighthouses
and Harbors 882,482 673,246 - 209,237
Construction in Progress -Artesian, Wells, Reservoirs,
Pumping Stations and Conduits 3,398,221 2,558,705 1,466 838,051
Construction in Progress - Irrigations, Canals
and Laterals 2,450,621 1,680,585 1,100 768,936
Construction in Progress - Flood Controls 1,064,170 894,005 279 169,886
Construction in Progress - Waterways, Aqueducts, Seawalls
River Walls and Others 1,738,346 1,435,581 182 302,583
Construction in Progress - Other Public Infrastructures 11,731,828 10,465,011 168,630 1,098,187
Construction in Progress - Reforestation - Upland 154,025 50,731 - 103,293
Construction in Progress - Reforestation - Marshland/
Swampland 56,046 29,848 - 26,198
Total Construction in Progress 85,412,378 69,625,835 3,631,027 12,155,516
Total Property, Plant and Equipment 539,852,614 463,445,773 55,204,226 21,202,616
54
Philippine Local Government Units
Detailed Balance Sheet, By Fund
December 31, 2013
(in thousand pesos)

Special
Particulars Total General Fund Education Trust Fund
Fund

Other Assets
Work/Other Animals 305,575 293,905 131 11,540
Breeding Stocks 365,583 354,329 146 11,107
Arts, Archeological Specimen and Other Exhibits 42,225 41,153 1,072 -
Items in Transit 498,695 468,440 12,175 18,079
Other Assets 8,085,697 7,305,458 674,086 106,153
Total Other Assets 9,297,774 8,463,285 687,610 146,879
TOTAL ASSETS 859,073,857 690,602,357 101,441,343 67,030,157

LIABILITIES
Current Liabilities
Payable Accounts 37,286,825 34,534,905 2,237,280 514,640
Accounts Payable 33,230,545 30,730,469 2,060,562 439,515
Notes Payable 175,443 174,231 730 483
Due to Officers and Employees 3,658,416 3,409,387 175,600 73,429
Interests Payable 222,420 220,818 389 1,213
Inter-Agency Payables 48,228,574 15,944,908 1,132,528 31,151,138
Due to BIR 3,024,930 2,480,593 172,802 371,536
Due to GSIS 2,307,452 2,216,644 52,590 38,218
Due to PAG-IBIG 460,173 451,499 7,747 927
Due to PHILHEALTH 675,486 355,609 11,161 308,716
Due to Other NGAs 27,604,842 4,885,547 33,390 22,685,905
Due to Other GOCCs 1,398,170 336,597 9,183 1,052,390
Due to LGUs 12,757,521 5,218,419 845,655 6,693,447
Intra-Agency Payables 22,189,137 15,930,414 714,939 5,543,784
Due to Other Funds 22,189,137 15,930,414 714,939 5,543,784
Other Liability Accounts 29,350,701 10,346,376 360,907 18,643,418
Guaranty Deposits Payable 2,800,477 1,813,965 125,049 861,463
Performance/Bidders/Bail Bonds Payable 1,100,415 208,981 1,940 889,495
Tax Refunds Payable 410,463 154,892 1,480 254,091
Trust Liability- DRRM 5,911,463 226,990 33 5,684,440
Other Payables 19,127,883 7,941,549 232,404 10,953,930
Total Current Liabilities 137,055,237 76,756,604 4,445,654 55,852,979
Long Term Liabilities
Mortgate/Bonds/Loans Payable
Mortgage Payable 911,372 911,379 - (7)
Bonds Payable - Domestic 3,226,506 3,212,445 5,774 8,287
Loans Payable - Domestic 66,529,738 63,789,242 2,486,848 253,648
Loans Payable - Foreign 3,326,362 3,326,362 - -
Other Long-Term Liabilities 2,195,708 2,127,011 19,661 49,036
Total Long-Term Liabilities 76,189,686 73,366,440 2,512,283 310,963
TOTAL LIABILITIES 213,244,923 150,123,043 6,957,937 56,163,942
DEFERRED CREDITS
Deferred Real Property Tax Income 33,927,517 33,203,223 723,903 391
Deferred Special Education Tax Income 22,919,433 88,666 22,824,683 6,084
Other Deferred Credits 11,882,886 8,352,775 2,860,081 670,029
TOTAL DEFERRED CREDITS 68,729,835 41,644,665 26,408,667 676,504
TOTAL LIABILITIES AND DEFERRED CREDITS 281,974,758 191,767,708 33,366,604 56,840,446

EQUITY
Government Equity - Beg. 546,898,599 471,321,305 64,320,781 11,256,513
Additions/(Deductions) to Beg. Bal. 1,563,723 1,909,927 42,772 (388,976)
Adjusted Beg. Bal. 548,462,322 473,231,232 64,363,553 10,867,537
Add: Retained Operating Surplus: 56,649,218 52,271,438 3,998,176 379,604
Current Operations 64,128,517 58,616,516 5,512,001 -
Prior Year's Adjustments (7,479,299) (6,345,077) (1,513,825) 379,604

55
Philippine Local Government Units
Detailed Balance Sheet, By Fund
December 31, 2013
(in thousand pesos)

Special
Particulars Total General Fund Education Trust Fund
Fund

Less: Transfer to Registry 28,637,048 27,238,010 289,586 1,109,453


Public Infrastructures 27,882,242 26,555,509 206,483 1,120,250
Reforestation Projects 754,806 682,500 83,102 (10,796)
Transfer from/(to) Other Funds 623,379 628,607 3,132 (8,360)
Other Adjustments 1,228 (58,620) (536) 60,383
Government Equity 577,099,099 498,834,649 68,074,739 10,189,711
TOTAL LIABILITIES AND DEFERRED CREDITS AND EQUITY 859,073,857 690,602,357 101,441,343 67,030,157

Note: Differences in figures are due to rounding off

56
Philippine Local Government Units
Comparative Detailed Statement of Income and Expenses
For the Year Ended December 31, 2013
(in thousand pesos)

Amount Percent
PARTICULARS Increase Increase
2013 2012
(Decrease) (Decrease)

TAX REVENUE
Local Taxes
Professional Tax 22,993 18,328 4,664 25.45
Amusement Tax 783,938 757,856 26,082 3.44
Business Tax 44,586,007 39,755,386 4,830,621 12.15
Community Tax 1,582,052 1,545,394 36,658 2.37
Franchise Tax 1,982,242 1,990,561 (8,319) (0.42)
Occupation Tax 283,043 253,002 30,041 11.87
Printing and Publication Tax 73,700 65,214 8,485 13.01
Property Transfer Tax 3,725,125 2,987,061 738,064 24.71
Real Property Tax 20,627,750 20,028,449 599,302 2.99
Discount on Real Property Tax (1,697,627) (1,405,964) (291,663) 20.74
Real Property Tax on Idle Lands 154,118 72,467 81,651 112.67
Special Assessment Tax 19,938 3,589 16,348 455.44
Special Education Tax 21,105,913 20,297,894 808,019 3.98
Discount on Special Education Tax (1,534,239) (1,312,171) (222,068) 16.92
Tax on Delivery Trucks and Vans 184,014 178,429 5,585 3.13
Tax on Sand, Gravel and Other Quarry Products 757,378 737,885 19,493 2.64
Other Local Taxes 578,094 854,502 (276,408) (32.35)
Fines and Penalties- Local Taxes 2,342,571 2,163,386 179,185 8.28
Total Local Taxes 95,577,009 88,991,270 6,585,739 7.40
GENERAL INCOME ACCOUNTS
Internal Revenue Allotment 238,187,404 218,578,379 19,609,025 8.97
Permits and Licenses
Fees on Weights and Measures 73,327 61,145 12,181 19.92
Fishery Rental Fees 102,433 91,981 10,452 11.36
Franchising and Licensing Fees 156,926 135,406 21,519 15.89
Permit Fees 4,760,023 4,357,301 402,721 9.24
Registration Fees 482,962 461,997 20,965 4.54
Other Permits and Licenses 581,013 538,538 42,475 7.89
Fines and Penalties- Permits and Licenses 188,091 186,837 1,253 0.67
Total Permits and Licenses 6,344,774 5,833,207 511,567 8.77
Service Income
Affiliation Fees 7,664 14,599 (6,934) (47.50)
Athletic and Cultural Fees 27,490 23,391 4,099 17.52
Clearance and Certification Fees 1,625,640 1,522,193 103,447 6.80
Comprehensive Examination Fees 10,327 5,300 5,027 94.85
Diploma and Graduation Fees 7,491 5,740 1,751 30.50
Garbage Fees 1,493,998 1,520,359 (26,361) (1.73)
Inspection Fees 984,587 923,816 60,772 6.58
Library Fees 59,716 14,077 45,639 324.22
Medical, Dental and Laboratory Fees 2,279,416 2,060,561 218,855 10.62
Processing Fees 41,307 41,478 (171) (0.41)
Seminar Fees 7,379 8,310 (931) (11.20)
Toll and Terminal Fees 650,039 554,559 95,480 17.22
Transcript of Records Fees 8,213 6,684 1,528 22.86
Other Service Income 1,220,322 1,204,616 15,707 1.30
Fines and Penalties - Service Income 89,741 64,041 25,699 40.13
Total Service Income 8,513,329 7,969,722 543,607 6.82
Business Income
Hospital Fees 4,536,505 4,263,348 273,157 6.41
Income from Canteen Operations 53,354 37,987 15,367 40.45
Income from Cemetery Operations 368,032 232,113 135,919 58.56
Income from Communication Facilities 53,921 52,112 1,809 3.47
Income from Dormitory Operations 30,484 34,534 (4,050) (11.73)
Income from Markets 4,235,948 4,109,759 126,189 3.07

57
Philippine Local Government Units
Comparative Detailed Statement of Income and Expenses
For the Year Ended December 31, 2013
(in thousand pesos)

Amount Percent
PARTICULARS Increase Increase
2013 2012
(Decrease) (Decrease)

Income from Slaughterhouses 879,729 853,793 25,936 3.04


Income from Transportation System 215,713 236,984 (21,270) (8.98)
Income from Waterworks System 1,091,595 1,088,092 3,503 0.32
Landing and Parking Fees 430,595 382,580 48,015 12.55
Printing and Publication Income 13,518 8,238 5,280 64.10
Rent Income 1,729,770 1,727,037 2,733 0.16
Sales Revenue 1,365,383 1,748,793 (383,410) (21.92)
Cost of Goods Sold (953,309) (1,602,779) 649,470 (40.52)
Net Sales Revenue 412,074 146,014 266,060 182.22
Tuition Fees 1,019,686 889,871 129,815 14.59
Other Business Income 1,264,862 1,353,322 (88,460) (6.54)
Fines and Penalties - Business Income 68,343 77,963 (9,620) (12.34)
Total Business Income 16,404,131 15,493,748 910,383 5.88
Other Income
Dividend Income 61,866 45,021 16,844 37.41
Income from Grants and Donations 3,173,153 2,712,541 460,611 16.98
Insurance Income 9,782 50,664 (40,882) (80.69)
Interest Income 1,487,715 2,040,916 (553,201) (27.11)
Sale of Confiscated/Abandoned/Seized Goods and Properties 1,523,577 83,131 1,440,446 1,732.75
Share from Economic Zones 2,451,073 1,866,562 584,511 31.31
Share from Expanded Value Added Tax 107,315 122,167 (14,852) (12.16)
Share from National Wealth 2,301,145 1,736,538 564,607 32.51
Share from PAGCOR/PCSO 529,430 543,380 (13,950) (2.57)
Share from Tobacco Excise Tax 3,018,228 4,182,020 (1,163,792) (27.83)
Miscellaneous Income 2,384,975 2,694,016 (309,041) (11.47)
Other Fines and Penalties 151,154 154,928 (3,774) (2.44)
Total Other Income 17,199,412 16,231,884 967,527 5.96
TOTAL OPERATING INCOME 382,226,058 353,098,209 29,127,848 8.25
EXPENSES
PERSONAL SERVICES
Salaries and Wages 85,022,719 79,341,062 5,681,657 7.16
Salaries and Wages - Regular 71,054,548 65,383,037 5,671,511 8.67
Salaries and Wages - Military/Uniformed 16,054 66,359 (50,304) (75.81)
Salaries and Wages - Part-time 389,167 331,637 57,530 17.35
Salaries and Wages - Substitute 75,361 17,849 57,512 322.21
Salaries and Wages - Casual 9,534,323 9,626,728 (92,405) (0.96)
Salaries and Wages - Contractual 3,483,002 3,538,334 (55,332) (1.56)
Salaries and Wages - Emergency 470,262 377,118 93,144 24.70
Other Compensation 34,728,308 33,720,241 1,008,066 2.99
Personnel Economic Relief Allowance (PERA) 8,428,915 8,431,161 (2,246) (0.03)
Additional Compensation (ADCOM) 574,970 729,902 (154,932) (21.23)
Representation Allowance (RA) 2,891,803 2,494,138 397,665 15.94
Transportation Allowance (TA) 2,534,519 2,187,116 347,403 15.88
Clothing/Uniform Allowance 1,758,909 1,647,300 111,609 6.78
Subsistence, Laundry and Quarter Allowance 1,049,892 1,068,575 (18,682) (1.75)
Productivity Incentive Allowance 1,068,164 1,230,690 (162,525) (13.21)
Other Bonuses and Allowances 2,484,964 2,730,755 (245,790) (9.00)
Honoraria 1,984,700 2,130,503 (145,804) (6.84)
Hazard Pay 1,778,573 1,656,703 121,870 7.36
Longevity Pay 135,248 140,116 (4,868) (3.47)
Overtime and Night Pay 1,085,295 901,701 183,594 20.36
Cash Gift 2,219,364 2,231,751 (12,388) (0.56)
Year-End Bonus 6,732,991 6,139,831 593,160 9.66
Personnel Benefits Contributions 11,449,482 10,614,564 834,918 7.87
Life and Retirement Insurance Contributions 9,198,279 8,487,243 711,036 8.38
PAG-IBIG Contributions 751,049 724,373 26,675 3.68

58
Philippine Local Government Units
Comparative Detailed Statement of Income and Expenses
For the Year Ended December 31, 2013
(in thousand pesos)

Amount Percent
PARTICULARS Increase Increase
2013 2012
(Decrease) (Decrease)

PHILHEALTH Contributions 1,080,616 981,895 98,721 10.05


ECC Contributions 419,538 421,053 (1,515) (0.36)
Other Personnel Benefits 10,669,970 8,280,637 2,389,332 28.85
Pension Benefits - Civilian 9,563 11,498 (1,936) (16.84)
Retirement Benefits - Civilian 144,895 78,924 65,972 83.59
Terminal Leave Benefits 4,199,201 1,898,032 2,301,170 121.24
Health Workers Benefits 468,069 455,781 12,287 2.70
Other Personnel Benefits 5,848,241 5,836,402 11,839 0.20
Total Personal Services 141,870,479 131,956,504 9,913,975 7.51
MAINTENANCE AND OTHER OPERATING EXPENSES
Travelling Expenses 3,666,979 3,908,608 (241,629) (6.18)
Travelling Expenses - Local 3,639,917 3,874,518 (234,601) (6.05)
Travelling Expenses - Foreign 27,062 34,090 (7,028) (20.62)
Training and Scholarship Expenses 2,786,449 2,794,159 (7,710) (0.28)
Training Expenses 1,920,760 2,028,450 (107,690) (5.31)
Scholarship Expenses 865,689 765,708 99,981 13.06
Supplies and Material Expenses 29,919,577 28,930,170 989,406 3.42
Office Supplies Expenses 3,732,935 3,803,844 (70,909) (1.86)
Accountable Forms Expenses 350,107 356,162 (6,055) (1.70)
Animal/Zoological Supplies Expenses 225,482 224,100 1,382 0.62
Food Supplies Expenses 2,792,760 2,601,688 191,072 7.34
Drugs and Medicines Expenses 4,420,913 4,121,248 299,665 7.27
Medical, Dental and Laboratory Supplies Expenses 3,230,865 2,968,797 262,069 8.83
Gasoline, Oil and Lubrication Expenses 7,927,325 8,136,407 (209,082) (2.57)
Agricultural Supplies Expenses 803,240 773,740 29,500 3.81
Textbooks and Instructional Materials Expenses 1,597,369 1,483,123 114,245 7.70
Military and Police Supplies Expenses 41,036 112,232 (71,196) (63.44)
Other Supplies Expenses 4,797,546 4,348,831 448,715 10.32
Utility Expenses 12,681,411 12,074,787 606,625 5.02
Water Expenses 1,465,105 1,360,050 105,055 7.72
Electricity Expenses 11,018,445 10,660,942 357,503 3.35
Cooking Gas Expenses 197,862 53,795 144,066 267.80
Communication Expenses 1,629,668 1,636,937 (7,268) (0.44)
Postage and Deliveries 23,029 30,122 (7,093) (23.55)
Telephone Expenses - Landline 535,808 552,042 (16,235) (2.94)
Telephone Expenses - Mobile 818,728 821,063 (2,335) (0.28)
Internet Expenses 203,089 180,246 22,842 12.67
Cable, Satellite, Telegraph and Radio Expenses 49,015 53,463 (4,448) (8.32)
Membership Dues and Contributions to Organizations 307,330 233,211 74,119 31.78
Awards and Indemnities Expenses 96,300 84,181 12,119 14.40
Advertising Expenses 390,846 497,659 (106,813) (21.46)
Printing and Binding Expenses 303,305 319,973 (16,668) (5.21)
Rent Expenses 606,075 576,431 29,644 5.14
Representation Expenses 1,521,916 1,535,015 (13,099) (0.85)
Transportation and Delivery Expenses 114,927 113,734 1,193 1.05
Storage Fees 3,524 3,418 106 3.09
Subscriptions Expenses 59,995 67,605 (7,610) (11.26)
Survey Expenses 34,437 38,350 (3,912) (10.20)
Rewards and Other Claims Expenses 61,017 51,298 9,719 18.95
Professional Services 20,322,884 19,091,866 1,231,019 6.45
Legal Services 49,089 45,851 3,238 7.06
Auditing Services 62,443 65,274 (2,831) (4.34)
Consultancy Services 609,599 686,076 (76,477) (11.15)
Environment/Sanitary Services 6,173,198 6,084,427 88,772 1.46
General Services 7,891,760 7,323,029 568,730 7.77
Janitorial Services 1,320,964 1,023,994 296,970 29.00

59
Philippine Local Government Units
Comparative Detailed Statement of Income and Expenses
For the Year Ended December 31, 2013
(in thousand pesos)

Amount Percent
PARTICULARS Increase Increase
2013 2012
(Decrease) (Decrease)

Security Services 1,809,048 1,602,512 206,536 12.89


Other Professional Services 2,406,783 2,260,702 146,081 6.46
Repairs and Maintenance 15,680,650 15,463,361 217,289 1.41
Land and Improvements 543,705 505,482 38,223 7.56
Repairs and Maintenance - Land Improvements 251,225 300,021 (48,796) (16.26)
Repairs and Maintenance - Electrification, Power and Energy
Structures 292,480 205,461 87,019 42.35
Buildings 3,020,059 3,321,334 (301,274) (9.07)
Repairs and Maintenance - Office Buildings 1,095,508 1,100,541 (5,033) (0.46)
Repairs and Maintenance - School Buildings 603,107 778,707 (175,600) (22.55)
Repairs and Maintenance - Hospitals and Health Centers 182,006 226,981 (44,975) (19.81)
Repairs and Maintenance - Markets and Slaughterhouses 266,096 322,447 (56,351) (17.48)
Repairs and Maintenance - Other Structures 873,342 892,657 (19,315) (2.16)
Leasehold Improvements 2,506 3,082 (576) (18.69)
Repairs and Maintenance - Leasehold Improvements ,Land 1,566 1,920 (354) (18.44)
Repairs and Maintenance - Leasehold Improvements,
Buildings 350 936 (586) (62.64)
Repairs and Maintenance - Other Leasehold Improvements 590 225 364 161.67
Office Equipment, Furniture and Fixtures 296,099 310,747 (14,648) (4.71)
Repairs and Maintenance - Office Equipment 166,565 168,962 (2,397) (1.42)
Repairs and Maintenance - Furniture and Fixtures 21,951 24,454 (2,503) (10.23)
Repairs and Maintenance - IT Equipment and Software 107,583 117,332 (9,748) (8.31)
Machineries and Equipment 1,319,747 1,407,775 (88,029) (6.25)
Repairs and Maintenance - Machineries 18,616 21,762 (3,145) (14.45)
Repairs and Maintenance - Agricultural, Fishery and Forestry
Equipment 43,539 34,982 8,558 24.46
Repairs and Maintenance - Communication Equipment 22,600 19,161 3,440 17.95
Repairs and Maintenance - Construction and Heavy
Equipment 1,077,211 1,177,533 (100,322) (8.52)
Repairs and Maintenance - Disaster Response and
Rescue Equipment 10,981 18,813 (7,832) (41.63)
Repairs and Maintenance - Hospital Equipment 21,773 23,570 (1,797) (7.62)
Repairs and Maintenance - Medical, Dental and Laboratory
Equipment 12,847 10,290 2,557 24.85
Repairs and Maintenance - Military and Police Equipment 1,777 4,355 (2,578) (59.19)
Repairs and Maintenance - Sports Equipment 3,971 7,503 (3,532) (47.08)
Repairs and Maintenance - Technical and Scientific
Equipment 1,743 1,970 (227) (11.53)
Repairs and Maintenance - Other Machineries and
Equipment 104,687 87,837 16,850 19.18
Transportation Equipment 2,205,529 2,239,240 (33,711) (1.51)
Repairs and Maintenance - Motor Vehicles 2,142,560 2,165,787 (23,227) (1.07)
Repairs and Maintenance - Watercrafts 33,941 41,396 (7,455) (18.01)
Repairs and Maintenance - Other Transportation Equipment 29,029 32,058 (3,029) (9.45)
Other Property, Plant and Equipment 121,043 129,764 (8,721) (6.72)
Repairs and Maintenance - Other Property, Plant and
Equipment 121,043 129,764 (8,721) (6.72)
Public Infrastructures 8,076,907 7,472,854 604,053 8.08
Repairs and Maintenance - Roads, Highways and Bridges 5,493,960 5,238,705 255,255 4.87
Repairs and Maintenance - Plazas, Parks and Monuments 467,993 415,249 52,744 12.70
Repairs and Maintenance - Ports, Lighthouses and Harbors 23,022 19,456 3,566 18.33
Repairs and Maintenance - Artesian Wells, Reservoirs,
Pumping Stations and Conduits 289,372 251,663 37,708 14.98
Repairs and Maintenance - Irrigation Canals and Laterals 393,289 296,355 96,934 32.71
Repairs and Maintenance - Flood Controls 182,805 184,272 (1,467) (0.80)

60
Philippine Local Government Units
Comparative Detailed Statement of Income and Expenses
For the Year Ended December 31, 2013
(in thousand pesos)

Amount Percent
PARTICULARS Increase Increase
2013 2012
(Decrease) (Decrease)

Repairs and Maintenance - Waterways, Aqueducts, Seawalls,


River/Walls and Others 134,504 115,795 18,709 16.16
Repairs and Maintenance - Other Public Infrastructures 1,091,961 951,358 140,603 14.78
Reforestation Projects 95,055 73,082 21,973 30.07
Repairs and Maintenance - Reforestation- Upland 62,486 62,451 35 0.06
Repairs and Maintenance - Reforestation - Marshland/
Swampland 32,568 10,631 21,937 206.36
Confidential, Intelligence, Extraordinary and Miscellaneous
Expenses 2,773,372 3,302,441 (529,069) (16.02)
Confidential Expenses 526,505 657,723 (131,218) (19.95)
Intelligence Expenses 871,383 1,134,785 (263,401) (23.21)
Extraordinary Expenses 377,037 435,738 (58,700) (13.47)
Miscellaneous Expenses 998,447 1,074,196 (75,749) (7.05)
Taxes, Insurance Premiums and Other Fees 1,354,208 1,312,449 41,758 3.18
Taxes, Duties and Licenses 162,616 171,529 (8,913) (5.20)
Fidelity Bond Premiums 93,636 92,350 1,286 1.39
Insurance Expenses 1,097,955 1,048,570 49,385 4.71
Non-Cash Expenses 18,852,544 17,145,222 1,707,322 9.96
Depreciation 18,846,467 17,135,816 1,710,650 9.98
Land Improvements 1,406,166 1,269,964 136,202 10.72
Depreciation - Land Improvements 1,050,477 962,556 87,922 9.13
Depreciation - Electrification, Power and Energy Structures 355,688 307,409 48,280 15.71
Buildings 7,107,718 6,221,526 886,191 14.24
Depreciation - Office Buildings 1,680,440 1,516,977 163,462 10.78
Depreciation - School Buildings 2,094,146 1,797,752 296,394 16.49
Depreciation - Hospitals and Health Centers 646,388 529,452 116,936 22.09
Depreciation - Markets and Slaughterhouses 930,229 798,641 131,589 16.48
Depreciation -Other Structures 1,756,515 1,578,704 177,810 11.26
Leasehold Improvements 3,741 2,388 1,354 56.69
Depreciation - Leasehold Improvements, Lands 3,403 1,295 2,108 162.78
Depreciation - Leasehold Improvements, Buildings 300 998 (698) (69.94)
Depreciation - Other Leasehold Improvements 38 95 (57) (59.77)
Office Equipment, Furniture and Fixtures 3,106,311 2,981,807 124,504 4.18
Depreciation -Office Equipment 702,015 714,628 (12,613) (1.77)
Depreciation -Furniture and Fixtures 673,688 640,691 32,997 5.15
Depreciation - IT Equipment 1,642,002 1,533,709 108,293 7.06
Depreciation -Library Books 88,606 92,779 (4,173) (4.50)
Machineries and Equipment 4,458,347 4,101,123 357,223 8.71
Depreciation - Machineries 114,595 106,608 7,987 7.49
Depreciation - Agricultural, Fishery and Forestry Equipment 133,853 122,317 11,536 9.43
Depreciation -Communication Equipment 293,626 273,762 19,864 7.26
Depreciation -Construction and Heavy Equipment 2,164,002 1,954,758 209,244 10.70
Depreciation -Disaster Response and Rescue Equipment 158,644 110,807 47,837 43.17
Depreciation - Hospital Equipment 545,304 480,164 65,140 13.57
Depreciation - Medical, Dental and Laboratory Equipment 391,231 324,122 67,108 20.70
Depreciation - Military and Police Equipment 45,748 43,765 1,983 4.53
Depreciation - Sports Equipment 29,686 26,382 3,304 12.52
Depreciation - Technical and Scientific Equipment 131,324 106,603 24,721 23.19
Depreciation -Other Machineries and Equipment 450,333 551,835 (101,502) (18.39)
Transportation and Equipment 2,107,040 1,918,273 188,767 9.84
Depreciation - Motor Vehicles 1,932,217 1,763,970 168,247 9.54
Depreciation -Watercrafts 78,707 69,748 8,959 12.85
Depreciation -Other Transportation Equipment 96,115 84,555 11,560 13.67
Other Property, Plant and Equipment 657,144 640,735 16,409 2.56
Depreciation- Other Property, Plant and Equipment 657,144 640,735 16,409 2.56

61
Philippine Local Government Units
Comparative Detailed Statement of Income and Expenses
For the Year Ended December 31, 2013
(in thousand pesos)

Amount Percent
PARTICULARS Increase Increase
2013 2012
(Decrease) (Decrease)

Depletion 6,078 9,406 (3,328) (35.38)


Obsolescence- IT Software 6,078 9,406 (3,328) (35.38)
Other Maintenance and Operating Expenses 35,409,329 32,421,452 2,987,878 9.22
Loss of Assets 302,903 54,015 248,888 460.78
Loss on Guaranty 16,943 5,262 11,682 222.01
Other Maintenance and Operating Expenses 35,089,483 32,362,175 2,727,308 8.43
Total MOOE 148,576,744 141,602,326 6,974,418 4.93
TOTAL OPERATING EXPENSES 290,447,223 273,558,830 16,888,393 6.17
INCOME FROM OPERATIONS 91,778,835 79,539,380 12,239,455 15.39
FINANCIAL EXPENSES 5,289,841 5,440,380 (150,539) (2.77)
Bank Charges 58,952 60,808 (1,856) (3.05)
Commitment Fees 115,589 13,772 101,817 739.31
Documentary Stamps Expenses 57,415 55,386 2,029 3.66
Interest Expenses 4,930,348 5,163,413 (233,064) (4.51)
Other Financial Charges 127,536 147,002 (19,465) (13.24)
Income before Subsidies, Donations and Extraordinary Items 86,488,994 74,099,000 12,389,994 16.72
Add : Subsidy from Other National Government Agencies 761,789 756,241 5,549 0.73
Subsidy from Other LGUs 2,729,807 2,191,860 537,947 24.54
Subsidy from Other Funds 7,541,973 7,275,840 266,133 3.66
Total 11,033,570 10,223,941 809,629 7.92
Less: Subsidy to National Government Agencies 2,314,444 2,102,206 212,237 10.10
Subsidy to Local Government Units 6,143,688 6,709,786 (566,098) (8.44)
Subsidy to Gov't Owned and Controlled Corporations 355,020 201,394 153,626 76.28
Subsidy to NGOs/Pos 400,284 403,544 (3,260) (0.81)
Subsidy to Other Funds 12,889,596 11,086,072 1,803,524 16.27
Donations 12,332,847 12,273,735 59,112 0.48
Total 34,435,877 32,776,738 1,659,140 5.06
Income before Extraordinary Items 63,086,687 51,546,203 11,540,484 22.39
Add (Less) Extraordinary Items: 1,041,830 663,221 378,610 57.09
Gain/Loss on Foreign Exchange 2,870 7,215 (4,344) (60.21)
Gain/Loss on Sale of Assets 1,037,305 654,468 382,837 58.50
Gain/Loss on Sale of Securities 1,654 1,537 117 7.61
NET INCOME 64,128,517 52,209,424 11,919,093 22.83

Note: Differences in figures are due to rounding off

62
Philippine Local Government Units
Detailed Statement of Income and Expenses
By LGU Classification
For the Year Ended December 31, 2013
(in thousand pesos)

PARTICULARS Total Provinces Cities Municipalities

TAX REVENUE
Local Taxes
Professional Tax 22,993 3,475 17,925 1,593
Amusement Tax 783,938 35,498 640,151 108,288
Business Tax 44,586,007 13,975 38,284,827 6,287,204
Community Tax 1,582,052 117 1,046,540 535,395
Franchise Tax 1,982,242 348,626 1,590,080 43,537
Occupation Tax 283,043 19,541 196,816 66,685
Printing and Publication Tax 73,700 2,827 62,682 8,191
Property Transfer Tax 3,725,125 542,885 3,070,674 111,566
Real Property Tax 20,627,750 2,144,316 15,835,088 2,648,346
Discount on Real Property Tax (1,697,627) (32,072) (1,505,181) (160,375)
Real Property Tax on Idle Lands 154,118 31,366 121,646 1,106
Special Assessment Tax 19,938 - 19,312 626
Special Education Tax 21,105,913 3,204,463 14,659,305 3,242,145
Discount on Special Education Tax (1,534,239) (41,792) (1,314,968) (177,478)
Tax on Delivery Trucks and Vans 184,014 93,860 84,418 5,737
Tax on Sand, Gravel and Other Quarry Products 757,378 490,139 64,771 202,468
Other Local Taxes 578,094 101,309 132,326 344,459
Fines and Penalties- Local Taxes 2,342,571 185,893 1,809,143 347,535
Total Local Taxes 95,577,009 7,144,427 74,815,555 13,617,027
GENERAL INCOME ACCOUNTS
Internal Revenue Allotment 238,187,404 68,790,222 69,613,230 99,783,951
Permits and Licenses
Fees on Weights and Measures 73,327 30,490 24,542 18,295
Fishery Rental Fees 102,433 2,626 45,451 54,357
Franchising and Licensing Fees 156,926 2,701 97,239 56,986
Permit Fees 4,760,023 119,780 3,379,701 1,260,542
Registration Fees 482,962 3,012 226,689 253,261
Other Permits and Licenses 581,013 25,701 354,573 200,739
Fines and Penalties- Permits and Licenses 188,091 4,650 134,929 48,512
Total Permits and Licenses 6,344,774 188,959 4,263,123 1,892,691
Service Income
Affiliation Fees 7,664 1,901 5,453 310
Athletic and Cultural Fees 27,490 3,708 19,297 4,484
Clearance and Certification Fees 1,625,640 57,400 967,724 600,516
Comprehensive Examination Fees 10,327 233 3,604 6,490
Diploma and Graduation Fees 7,491 7 6,840 644
Garbage Fees 1,493,998 - 1,272,292 221,706
Inspection Fees 984,587 21,413 740,907 222,268
Library Fees 59,716 44,400 11,807 3,508
Medical, Dental and Laboratory Fees 2,279,416 1,681,324 422,048 176,044
Processing Fees 41,307 10,965 20,831 9,510
Seminar Fees 7,379 88 6,687 604
Toll and Terminal Fees 650,039 254,245 188,496 207,299
Transcript of Records Fees 8,213 219 3,165 4,829
Other Service Income 1,220,322 317,894 460,162 442,266
Fines and Penalties - Service Income 89,741 368 76,422 12,951
Total Service Income 8,513,329 2,394,165 4,205,735 1,913,429
Business Income
Hospital Fees 4,536,505 3,314,518 1,021,362 200,625
Income from Canteen Operations 53,354 21,738 10,031 21,585
Income from Cemetery Operations 368,032 - 216,762 151,270
Income from Communication Facilities 53,921 35,674 6,172 12,074
Income from Dormitory Operations 30,484 7,789 12,850 9,846
Income from Markets 4,235,948 2,474 2,218,045 2,015,429

63
Philippine Local Government Units
Detailed Statement of Income and Expenses
By LGU Classification
For the Year Ended December 31, 2013
(in thousand pesos)

PARTICULARS Total Provinces Cities Municipalities

Income from Slaughterhouses 879,729 200 440,144 439,385


Income from Transportation System 215,713 - 121,922 93,791
Income from Waterworks System 1,091,595 8,496 162,489 920,609
Landing and Parking Fees 430,595 18,889 271,770 139,937
Printing and Publication Income 13,518 701 10,050 2,768
Rent Income 1,729,770 426,513 685,337 617,920
Sales Revenue 1,365,383 414,194 869,513 81,676
Cost of Goods Sold (953,309) (201,826) (720,972) (30,510)
Net Sales Revenue 412,074 212,368 148,541 51,166
Tuition Fees 1,019,686 42,681 671,622 305,383
Other Business Income 1,264,862 309,126 488,128 467,608
Fines and Penalties - Business Income 68,343 16,547 25,882 25,914
Total Business Income 16,404,131 4,417,713 6,511,108 5,475,309
Other Income
Dividend Income 61,866 53,400 7,984 482
Income from Grants and Donations 3,173,153 805,664 939,317 1,428,171
Insurance Income 9,782 1,205 1,821 6,756
Interest Income 1,487,715 323,913 902,184 261,618
Sale of Confiscated/Abandoned/Seized Goods and Properties 1,523,577 860,164 387,705 275,707
Share from Economic Zones 2,451,073 8,041 1,771,053 671,978
Share from Expanded Value Added Tax 107,315 66,066 3,758 37,491
Share from National Wealth 2,301,145 572,539 141,157 1,587,449
Share from PAGCOR/PCSO 529,430 135,287 236,041 158,102
Share from Tobacco Excise Tax 3,018,228 1,121,002 208,772 1,688,454
Miscellaneous Income 2,384,975 379,200 1,236,154 769,621
Other Fines and Penalties 151,154 8,092 106,111 36,951
Total Other Income 17,199,412 4,334,574 5,942,058 6,922,780
TOTAL OPERATING INCOME 382,226,058 87,270,061 165,350,809 129,605,187
EXPENSES
PERSONAL SERVICES
Salaries and Wages 85,022,719 19,768,968 31,434,695 33,819,056
Salaries and Wages - Regular 71,054,548 16,766,930 23,703,671 30,583,948
Salaries and Wages - Military/Uniformed 16,054 - - 16,054
Salaries and Wages - Part-time 389,167 3,843 343,042 42,282
Salaries and Wages - Substitute 75,361 398 69,185 5,778
Salaries and Wages - Casual 9,534,323 2,125,764 5,209,679 2,198,881
Salaries and Wages - Contractual 3,483,002 720,332 1,858,661 904,008
Salaries and Wages - Emergency 470,262 151,701 250,457 68,105
Other Compensation 34,728,308 7,054,865 12,741,324 14,932,119
Personnel Economic Relief Allowance (PERA) 8,428,915 1,956,581 3,268,585 3,203,749
Additional Compensation (ADCOM) 574,970 35,203 179,416 360,351
Representation Allowance (RA) 2,891,803 308,091 507,549 2,076,163
Transportation Allowance (TA) 2,534,519 198,457 401,860 1,934,202
Clothing/Uniform Allowance 1,758,909 387,657 674,826 696,427
Subsistence, Laundry and Quarter Allowance 1,049,892 427,937 304,692 317,264
Productivity Incentive Allowance 1,068,164 215,679 378,212 474,274
Other Bonuses and Allowances 2,484,964 454,798 1,300,728 729,439
Honoraria 1,984,700 228,770 911,611 844,319
Hazard Pay 1,778,573 599,857 698,296 480,420
Longevity Pay 135,248 20,365 87,095 27,789
Overtime and Night Pay 1,085,295 223,745 611,669 249,881
Cash Gift 2,219,364 441,371 907,399 870,594
Year-End Bonus 6,732,991 1,556,355 2,509,388 2,667,248
Personnel Benefits Contributions 11,449,482 2,690,117 4,145,031 4,614,334
Life and Retirement Insurance Contributions 9,198,279 2,144,079 3,384,439 3,669,761
PAG-IBIG Contributions 751,049 168,990 236,246 345,813

64
Philippine Local Government Units
Detailed Statement of Income and Expenses
By LGU Classification
For the Year Ended December 31, 2013
(in thousand pesos)

PARTICULARS Total Provinces Cities Municipalities

PHILHEALTH Contributions 1,080,616 280,445 364,022 436,149


ECC Contributions 419,538 96,603 160,324 162,611
Other Personnel Benefits 10,669,970 2,515,543 4,092,678 4,061,748
Pension Benefits - Civilian 9,563 4,740 3,128 1,695
Retirement Benefits - Civilian 144,895 30,979 97,909 16,007
Terminal Leave Benefits 4,199,201 772,276 1,206,617 2,220,308
Health Workers Benefits 468,069 122,836 269,813 75,420
Other Personnel Benefits 5,848,241 1,584,712 2,515,211 1,748,318
Total Personal Services 141,870,479 32,029,493 52,413,728 57,427,257
MAINTENANCE AND OTHER OPERATING EXPENSES
Travelling Expenses 3,666,979 691,015 561,891 2,414,073
Travelling Expenses - Local 3,639,917 688,633 548,631 2,402,653
Travelling Expenses - Foreign 27,062 2,382 13,260 11,420
Training and Scholarship Expenses 2,786,449 643,897 851,201 1,291,350
Training Expenses 1,920,760 357,033 538,740 1,024,987
Scholarship Expenses 865,689 286,864 312,461 266,363
Supplies and Material Expenses 29,919,577 8,289,704 12,747,307 8,882,566
Office Supplies Expenses 3,732,935 747,599 1,320,359 1,664,977
Accountable Forms Expenses 350,107 48,794 151,458 149,856
Animal/Zoological Supplies Expenses 225,482 60,164 124,895 40,423
Food Supplies Expenses 2,792,760 1,372,488 725,027 695,245
Drugs and Medicines Expenses 4,420,913 1,580,133 1,762,011 1,078,768
Medical, Dental and Laboratory Supplies Expenses 3,230,865 1,456,773 1,414,686 359,407
Gasoline, Oil and Lubrication Expenses 7,927,325 1,645,823 2,806,443 3,475,059
Agricultural Supplies Expenses 803,240 366,112 118,021 319,107
Textbooks and Instructional Materials Expenses 1,597,369 131,594 1,349,241 116,533
Military and Police Supplies Expenses 41,036 3,345 11,074 26,617
Other Supplies Expenses 4,797,546 876,879 2,964,093 956,574
Utility Expenses 12,681,411 1,561,231 7,806,489 3,313,692
Water Expenses 1,465,105 146,908 1,049,422 268,775
Electricity Expenses 11,018,445 1,390,056 6,595,910 3,032,478
Cooking Gas Expenses 197,862 24,267 161,156 12,439
Communication Expenses 1,629,668 304,373 539,145 786,150
Postage and Deliveries 23,029 9,953 5,704 7,372
Telephone Expenses - Landline 535,808 95,250 270,155 170,403
Telephone Expenses - Mobile 818,728 136,698 160,945 521,085
Internet Expenses 203,089 43,044 84,004 76,040
Cable, Satellite, Telegraph and Radio Expenses 49,015 19,428 18,337 11,250
Membership Dues and Contributions to Organizations 307,330 32,888 142,757 131,684
Awards and Indemnities Expenses 96,300 27,275 43,888 25,137
Advertising Expenses 390,846 126,139 190,232 74,475
Printing and Binding Expenses 303,305 49,437 198,758 55,110
Rent Expenses 606,075 143,223 274,988 187,864
Representation Expenses 1,521,916 455,932 444,996 620,987
Transportation and Delivery Expenses 114,927 33,804 16,225 64,898
Storage Fees 3,524 1,137 470 1,917
Subscriptions Expenses 59,995 15,912 26,478 17,605
Survey Expenses 34,437 455 12,422 21,561
Rewards and Other Claims Expenses 61,017 11,203 12,996 36,817
Professional Services 20,322,884 3,301,098 11,610,884 5,410,902
Legal Services 49,089 13,845 18,465 16,780
Auditing Services 62,443 6,986 11,034 44,423
Consultancy Services 609,599 210,727 257,208 141,664
Environment/Sanitary Services 6,173,198 82,387 5,433,523 657,288
General Services 7,891,760 1,594,056 2,988,388 3,309,316
Janitorial Services 1,320,964 249,479 734,184 337,301

65
Philippine Local Government Units
Detailed Statement of Income and Expenses
By LGU Classification
For the Year Ended December 31, 2013
(in thousand pesos)

PARTICULARS Total Provinces Cities Municipalities

Security Services 1,809,048 335,661 1,198,755 274,633


Other Professional Services 2,406,783 807,958 969,327 629,497
Repairs and Maintenance 15,680,650 3,076,500 4,333,514 8,270,635
Land and Improvements 543,705 11,539 320,219 211,947
Repairs and Maintenance - Land Improvements 251,225 3,912 141,177 106,136
Repairs and Maintenance - Electrification, Power and Energy
Structures 292,480 7,627 179,042 105,811
Buildings 3,020,059 485,816 980,064 1,554,179
Repairs and Maintenance - Office Buildings 1,095,508 228,316 343,119 524,074
Repairs and Maintenance - School Buildings 603,107 47,693 240,659 314,756
Repairs and Maintenance - Hospitals and Health Centers 182,006 84,908 43,274 53,824
Repairs and Maintenance - Markets and Slaughterhouses 266,096 20 64,651 201,425
Repairs and Maintenance - Other Structures 873,342 124,881 288,361 460,100
Leasehold Improvements 2,506 3 653 1,849
Repairs and Maintenance - Leasehold Improvements ,Land 1,566 3 119 1,444
Repairs and Maintenance - Leasehold Improvements,
Buildings 350 - 5 345
Repairs and Maintenance - Other Leasehold Improvements 590 - 529 61
Office Equipment, Furniture and Fixtures 296,099 42,571 74,033 179,495
Repairs and Maintenance - Office Equipment 166,565 26,050 44,686 95,829
Repairs and Maintenance - Furniture and Fixtures 21,951 3,907 3,648 14,397
Repairs and Maintenance - IT Equipment and Software 107,583 12,615 25,699 69,270
Machineries and Equipment 1,319,747 341,556 350,823 627,368
Repairs and Maintenance - Machineries 18,616 8,671 2,086 7,859
Repairs and Maintenance - Agricultural, Fishery and Forestry
Equipment 43,539 12,326 8,885 22,328
Repairs and Maintenance - Communication Equipment 22,600 1,468 6,424 14,708
Repairs and Maintenance - Construction and Heavy
Equipment 1,077,211 265,279 286,134 525,798
Repairs and Maintenance - Disaster Response and
Rescue Equipment 10,981 1,817 2,005 7,159
Repairs and Maintenance - Hospital Equipment 21,773 5,185 12,670 3,919
Repairs and Maintenance - Medical, Dental and Laboratory
Equipment 12,847 6,577 4,879 1,391

Repairs and Maintenance - Military and Police Equipment 1,777 317 54 1,407
Repairs and Maintenance - Sports Equipment 3,971 231 361 3,378
Repairs and Maintenance - Technical and Scientific
Equipment 1,743 110 533 1,101
Repairs and Maintenance - Other Machineries and
Equipment 104,687 39,574 26,792 38,321
Transportation Equipment 2,205,529 448,320 689,941 1,067,269
Repairs and Maintenance - Motor Vehicles 2,142,560 442,313 681,943 1,018,303
Repairs and Maintenance - Watercrafts 33,941 1,381 3,298 29,262
Repairs and Maintenance - Other Transportation Equipment 29,029 4,626 4,699 19,704
Other Property, Plant and Equipment 121,043 4,170 57,421 59,452
Repairs and Maintenance - Other Property, Plant and
Equipment 121,043 4,170 57,421 59,452
Public Infrastructures 8,076,907 1,711,748 1,845,447 4,519,712
Repairs and Maintenance - Roads, Highways and Bridges 5,493,960 1,437,671 1,011,598 3,044,692
Repairs and Maintenance - Plazas, Parks and Monuments 467,993 43,249 107,645 317,099
Repairs and Maintenance - Ports, Lighthouses and Harbors 23,022 - 274 22,747
Repairs and Maintenance - Artesian Wells, Reservoirs,
Pumping Stations and Conduits 289,372 12,338 59,284 217,750
Repairs and Maintenance - Irrigation Canals and Laterals 393,289 15,516 153,854 223,919
Repairs and Maintenance - Flood Controls 182,805 3,732 78,332 100,741

66
Philippine Local Government Units
Detailed Statement of Income and Expenses
By LGU Classification
For the Year Ended December 31, 2013
(in thousand pesos)

PARTICULARS Total Provinces Cities Municipalities

Repairs and Maintenance - Waterways, Aqueducts,


Seawalls, River/Walls and Others 134,504 50,261 28,105 56,138
Repairs and Maintenance - Other Public Infrastructures 1,091,961 148,981 406,355 536,625
Reforestation Projects 95,055 30,778 14,913 49,363
Repairs and Maintenance - Reforestation- Upland 62,486 7,138 13,546 41,802
Repairs and Maintenance - Reforestation - Marshland/
Swampland 32,568 23,640 1,367 7,561
Confidential, Intelligence, Extraordinary and Miscellaneous
Expenses 2,773,372 609,181 920,257 1,243,934
Confidential Expenses 526,505 170,956 185,874 169,675
Intelligence Expenses 871,383 261,638 347,641 262,104
Extraordinary Expenses 377,037 92,281 150,680 134,076
Miscellaneous Expenses 998,447 84,306 236,063 678,078
Taxes, Insurance Premiums and Other Fees 1,354,208 295,509 642,901 415,798
Taxes, Duties and Licenses 162,616 37,385 83,140 42,092
Fidelity Bond Premiums 93,636 18,347 29,481 45,809
Insurance Expenses 1,097,955 239,777 530,280 327,898
Non-Cash Expenses 18,852,544 4,243,048 9,539,678 5,069,818
Depreciation 18,846,467 4,242,832 9,539,375 5,064,260
Land Improvements 1,406,166 240,185 927,037 238,944
Depreciation - Land Improvements 1,050,477 154,004 736,582 159,892
Depreciation - Electrification, Power and Energy Structures 355,688 86,181 190,455 79,052
Buildings 7,107,718 1,411,620 4,095,775 1,600,323
Depreciation - Office Buildings 1,680,440 270,170 920,343 489,927
Depreciation - School Buildings 2,094,146 447,171 1,447,676 199,299
Depreciation - Hospitals and Health Centers 646,388 270,890 309,667 65,832
Depreciation - Markets and Slaughterhouses 930,229 14,674 462,003 453,552
Depreciation -Other Structures 1,756,515 408,715 956,087 391,713
Leasehold Improvements 3,741 25 1,131 2,585
Depreciation - Leasehold Improvements, Lands 3,403 24 1,109 2,270
Depreciation - Leasehold Improvements, Buildings 300 - - 300
Depreciation - Other Leasehold Improvements 38 1 22 15
Office Equipment, Furniture and Fixtures 3,106,311 546,254 1,575,087 984,971
Depreciation -Office Equipment 702,015 124,558 309,094 268,363
Depreciation -Furniture and Fixtures 673,688 146,740 330,304 196,644
Depreciation - IT Equipment 1,642,002 270,584 873,286 498,132
Depreciation -Library Books 88,606 4,371 62,403 21,832
Machineries and Equipment 4,458,347 1,407,958 1,662,870 1,387,519
Depreciation - Machineries 114,595 43,135 31,063 40,397
Depreciation - Agricultural, Fishery and Forestry Equipment 133,853 44,882 21,586 67,385
Depreciation -Communication Equipment 293,626 63,496 140,198 89,933
Depreciation -Construction and Heavy Equipment 2,164,002 660,703 599,837 903,462
Depreciation -Disaster Response and Rescue Equipment 158,644 7,592 94,145 56,908
Depreciation - Hospital Equipment 545,304 218,996 311,938 14,370
Depreciation - Medical, Dental and Laboratory Equipment 391,231 195,010 151,302 44,919
Depreciation - Military and Police Equipment 45,748 10,463 27,264 8,021
Depreciation - Sports Equipment 29,686 6,815 10,882 11,989
Depreciation - Technical and Scientific Equipment 131,324 41,615 75,704 14,004
Depreciation -Other Machineries and Equipment 450,333 115,250 198,951 136,131
Transportation and Equipment 2,107,040 499,352 928,646 679,041
Depreciation - Motor Vehicles 1,932,217 457,348 871,285 603,585
Depreciation -Watercrafts 78,707 21,176 22,426 35,106
Depreciation -Other Transportation Equipment 96,115 20,829 34,936 40,350
Other Property, Plant and Equipment 657,144 137,438 348,829 170,877
Depreciation- Other Property, Plant and Equipment 657,144 137,438 348,829 170,877

67
Philippine Local Government Units
Detailed Statement of Income and Expenses
By LGU Classification
For the Year Ended December 31, 2013
(in thousand pesos)

PARTICULARS Total Provinces Cities Municipalities

Depletion 6,078 216 303 5,558


Obsolescence- IT Software 6,078 216 303 5,558
Other Maintenance and Operating Expenses 35,409,329 6,083,670 19,636,638 9,689,021
Loss of Assets 302,903 63,808 50,867 188,228
Loss on Guaranty 16,943 - - 16,943
Other Maintenance and Operating Expenses 35,089,483 6,019,861 19,585,772 9,483,850
Total MOOE 148,576,744 29,996,633 70,554,114 48,025,997
TOTAL OPERATING EXPENSES 290,447,223 62,026,126 122,967,842 105,453,255
INCOME FROM OPERATIONS 91,778,835 25,243,935 42,382,967 24,151,933
FINANCIAL EXPENSES 5,289,841 1,248,558 2,486,456 1,554,826
Bank Charges 58,952 12,759 16,120 30,072
Commitment Fees 115,589 875 107,835 6,879
Documentary Stamps Expenses 57,415 18,919 28,923 9,573
Interest Expenses 4,930,348 1,198,062 2,301,698 1,430,589
Other Financial Charges 127,536 17,943 31,879 77,714
Income before Subsidies, Donations and Extraordinary Items 86,488,994 23,995,376 39,896,511 22,597,106
Add : Subsidy from Other National Government Agencies 761,789 71,474 295,171 395,144
Subsidy from Other LGUs 2,729,807 186,396 2,399,341 144,071
Subsidy from Other Funds 7,541,973 3,845,444 2,877,872 818,657
Total 11,033,570 4,103,314 5,572,384 1,357,872
Less: Subsidy to National Government Agencies 2,314,444 220,884 1,874,054 219,506
Subsidy to Local Government Units 6,143,688 2,311,249 2,984,901 847,537
Subsidy to Gov't Owned and Controlled Corporations 355,020 76,415 229,922 48,683
Subsidy to NGOs/Pos 400,284 81,929 166,972 151,383
Subsidy to Other Funds 12,889,596 4,380,706 5,965,023 2,543,867
Donations 12,332,847 5,313,123 3,876,988 3,142,736
Total 34,435,877 12,384,306 15,097,860 6,953,712
Income before Extraordinary Items 63,086,687 15,714,384 30,371,036 17,001,267
Add (Less) Extraordinary Items: 1,041,830 (4,951) 982,405 64,376
Gain/Loss on Foreign Exchange 2,870 1,802 1,340 (272)
Gain/Loss on Sale of Assets 1,037,305 (6,752) 981,065 62,993
Gain/Loss on Sale of Securities 1,654 - - 1,654
NET INCOME 64,128,517 15,709,434 31,353,440 17,065,643

Note: Differences in figures are due to rounding off

68
Philippine Local Government Units
Detailed Statement of Income and Expenses
By Fund
For the Year Ended December 31, 2013
(in thousand pesos)

Special Education
PARTICULARS Total General Fund
Fund

TAX REVENUE
Local Taxes
Professional Tax 22,993 22,993 -
Amusement Tax 783,938 783,938 -
Business Tax 44,586,007 44,586,007 -
Community Tax 1,582,052 1,582,052 -
Franchise Tax 1,982,242 1,982,242 -
Occupation Tax 283,043 283,043 -
Printing and Publication Tax 73,700 73,700 -
Property Transfer Tax 3,725,125 3,725,125 -
Real Property Tax 20,627,750 20,627,750 -
Discount on Real Property Tax (1,697,627) (1,697,627) -
Real Property Tax on Idle Lands 154,118 154,118 -
Special Assessment Tax 19,938 19,938 -
Special Education Tax 21,105,913 3,223 21,102,689
Discount on Special Education Tax (1,534,239) (1,205) (1,533,034)
Tax on Delivery Trucks and Vans 184,014 184,014 -
Tax on Sand, Gravel and Other Quarry Products 757,378 757,378 -
Other Local Taxes 578,094 559,849 18,245
Fines and Penalties- Local Taxes 2,342,571 1,598,047 744,524
Total Local Taxes 95,577,009 75,244,585 20,332,424
GENERAL INCOME ACCOUNTS
Internal Revenue Allotment 238,187,404 238,187,404 -
Permits and Licenses
Fees on Weights and Measures 73,327 73,327 -
Fishery Rental Fees 102,433 102,433 -
Franchising and Licensing Fees 156,926 156,926 -
Permit Fees 4,760,023 4,760,023 -
Registration Fees 482,962 482,962 -
Other Permits and Licenses 581,013 581,013 -
Fines and Penalties- Permits and Licenses 188,091 188,091 -
Total Permits and Licenses 6,344,774 6,344,774 -
Service Income
Affiliation Fees 7,664 7,664 -
Athletic and Cultural Fees 27,490 27,490 -
Clearance and Certification Fees 1,625,640 1,625,640 -
Comprehensive Examination Fees 10,327 10,327 -
Diploma and Graduation Fees 7,491 7,491 -
Garbage Fees 1,493,998 1,493,998 -
Inspection Fees 984,587 984,587 -
Library Fees 59,716 59,716 -
Medical, Dental and Laboratory Fees 2,279,416 2,279,416 -
Processing Fees 41,307 41,307 -
Seminar Fees 7,379 7,379 -
Toll and Terminal Fees 650,039 650,039 -
Transcript of Records Fees 8,213 8,213 -
Other Service Income 1,220,322 1,220,322 -
Fines and Penalties - Service Income 89,741 89,741 -
Total Service Income 8,513,329 8,513,329 -
Business Income
Hospital Fees 4,536,505 4,536,505 -
Income from Canteen Operations 53,354 53,354 -
Income from Cemetery Operations 368,032 368,032 -
Income from Communication Facilities 53,921 53,921 -
Income from Dormitory Operations 30,484 30,484 -
Income from Markets 4,235,948 4,235,948 -

69
Philippine Local Government Units
Detailed Statement of Income and Expenses
By Fund
For the Year Ended December 31, 2013
(in thousand pesos)

Special Education
PARTICULARS Total General Fund
Fund

Income from Slaughterhouses 879,729 879,729 -


Income from Transportation System 215,713 215,713 -
Income from Waterworks System 1,091,595 1,091,595 -
Landing and Parking Fees 430,595 430,595 -
Printing and Publication Income 13,518 13,518 -
Rent Income 1,729,770 1,729,770 -
Sales Revenue 1,365,383 1,365,383 -
Cost of Goods Sold (953,309) (953,309) -
Net Sales Revenue 412,074 412,074 -
Tuition Fees 1,019,686 1,019,686 -
Other Business Income 1,264,862 1,264,862 -
Fines and Penalties - Business Income 68,343 68,343 -
Total Business Income 16,404,131 16,404,131 -
Other Income
Dividend Income 61,866 61,866 -
Income from Grants and Donations 3,173,153 3,173,153 -
Insurance Income 9,782 9,782 -
Interest Income 1,487,715 1,399,394 88,321
Sale of Confiscated/Abandoned/Seized Goods and Properties 1,523,577 1,523,577 -
Share from Economic Zones 2,451,073 2,451,073 -
Share from Expanded Value Added Tax 107,315 107,315 -
Share from National Wealth 2,301,145 2,301,145 -
Share from PAGCOR/PCSO 529,430 529,430 -
Share from Tobacco Excise Tax 3,018,228 3,018,228 -
Miscellaneous Income 2,384,975 2,334,075 50,900
Other Fines and Penalties 151,154 151,154 -
Total Other Income 17,199,412 17,060,191 139,220
TOTAL OPERATING INCOME 382,226,058 361,754,414 20,471,644
EXPENSES
PERSONAL SERVICES
Salaries and Wages 85,022,719 83,385,103 1,637,616
Salaries and Wages - Regular 71,054,548 70,631,935 422,614
Salaries and Wages - Military/Uniformed 16,054 13,111 2,944
Salaries and Wages - Part-time 389,167 384,791 4,376
Salaries and Wages - Substitute 75,361 73,392 1,969
Salaries and Wages - Casual 9,534,323 9,025,673 508,650
Salaries and Wages - Contractual 3,483,002 2,804,654 678,348
Salaries and Wages - Emergency 470,262 451,548 18,715
Other Compensation 34,728,308 33,038,229 1,690,079
Personnel Economic Relief Allowance (PERA) 8,428,915 8,267,252 161,663
Additional Compensation (ADCOM) 574,970 567,358 7,612
Representation Allowance (RA) 2,891,803 2,890,966 838
Transportation Allowance (TA) 2,534,519 2,533,630 888
Clothing/Uniform Allowance 1,758,909 1,724,856 34,053
Subsistence, Laundry and Quarter Allowance 1,049,892 1,047,270 2,622
Productivity Incentive Allowance 1,068,164 1,049,706 18,458
Other Bonuses and Allowances 2,484,964 1,927,709 557,256
Honoraria 1,984,700 1,325,880 658,819
Hazard Pay 1,778,573 1,767,856 10,717
Longevity Pay 135,248 101,376 33,872
Overtime and Night Pay 1,085,295 1,084,137 1,158
Cash Gift 2,219,364 2,108,304 111,059
Year-End Bonus 6,732,991 6,641,928 91,063
Personnel Benefits Contributions 11,449,482 11,302,795 146,687
Life and Retirement Insurance Contributions 9,198,279 9,081,137 117,142
PAG-IBIG Contributions 751,049 742,307 8,742

70
Philippine Local Government Units
Detailed Statement of Income and Expenses
By Fund
For the Year Ended December 31, 2013
(in thousand pesos)

Special Education
PARTICULARS Total General Fund
Fund

PHILHEALTH Contributions 1,080,616 1,066,902 13,714


ECC Contributions 419,538 412,449 7,089
Other Personnel Benefits 10,669,970 10,262,473 407,497
Pension Benefits - Civilian 9,563 9,563 -
Retirement Benefits - Civilian 144,895 144,895 -
Terminal Leave Benefits 4,199,201 4,190,339 8,862
Health Workers Benefits 468,069 467,615 454
Other Personnel Benefits 5,848,241 5,450,061 398,181
Total Personal Services 141,870,479 137,988,600 3,881,879
MAINTENANCE AND OTHER OPERATING EXPENSES
Travelling Expenses 3,666,979 3,513,003 153,976
Travelling Expenses - Local 3,639,917 3,488,670 151,247
Travelling Expenses - Foreign 27,062 24,333 2,729
Training and Scholarship Expenses 2,786,449 2,504,350 282,099
Training Expenses 1,920,760 1,682,066 238,694
Scholarship Expenses 865,689 822,284 43,404
Supplies and Material Expenses 29,919,577 27,190,127 2,729,450
Office Supplies Expenses 3,732,935 3,546,838 186,097
Accountable Forms Expenses 350,107 347,608 2,499
Animal/Zoological Supplies Expenses 225,482 225,422 60
Food Supplies Expenses 2,792,760 2,732,525 60,235
Drugs and Medicines Expenses 4,420,913 4,402,952 17,961
Medical, Dental and Laboratory Supplies Expenses 3,230,865 3,210,704 20,161
Gasoline, Oil and Lubrication Expenses 7,927,325 7,875,741 51,584
Agricultural Supplies Expenses 803,240 789,746 13,494
Textbooks and Instructional Materials Expenses 1,597,369 167,453 1,429,916
Military and Police Supplies Expenses 41,036 40,824 212
Other Supplies Expenses 4,797,546 3,850,315 947,231
Utility Expenses 12,681,411 11,337,469 1,343,942
Water Expenses 1,465,105 1,053,596 411,509
Electricity Expenses 11,018,445 10,091,372 927,073
Cooking Gas Expenses 197,862 192,501 5,361
Communication Expenses 1,629,668 1,584,505 45,164
Postage and Deliveries 23,029 22,839 190
Telephone Expenses - Landline 535,808 509,172 26,636
Telephone Expenses - Mobile 818,728 810,256 8,472
Internet Expenses 203,089 193,523 9,566
Cable, Satellite, Telegraph and Radio Expenses 49,015 48,715 300
Membership Dues and Contributions to Organizations 307,330 297,306 10,023
Awards and Indemnities Expenses 96,300 91,566 4,734
Advertising Expenses 390,846 390,243 603
Printing and Binding Expenses 303,305 266,752 36,553
Rent Expenses 606,075 583,790 22,285
Representation Expenses 1,521,916 1,476,036 45,880
Transportation and Delivery Expenses 114,927 104,260 10,667
Storage Fees 3,524 3,500 24
Subscriptions Expenses 59,995 59,513 482
Survey Expenses 34,437 33,903 534
Rewards and Other Claims Expenses 61,017 60,506 512
Professional Services 20,322,884 19,415,051 907,833
Legal Services 49,089 49,076 14
Auditing Services 62,443 62,407 36
Consultancy Services 609,599 607,151 2,448
Environment/Sanitary Services 6,173,198 6,172,123 1,075
General Services 7,891,760 7,649,839 241,921
Janitorial Services 1,320,964 1,061,718 259,246

71
Philippine Local Government Units
Detailed Statement of Income and Expenses
By Fund
For the Year Ended December 31, 2013
(in thousand pesos)

Special Education
PARTICULARS Total General Fund
Fund

Security Services 1,809,048 1,511,866 297,183


Other Professional Services 2,406,783 2,300,873 105,910
Repairs and Maintenance 15,680,650 15,099,321 581,329
Land and Improvements 543,705 537,407 6,298
Repairs and Maintenance - Land Improvements 251,225 248,799 2,426
Repairs and Maintenance - Electrification, Power and Energy
Structures 292,480 288,609 3,871
Buildings 3,020,059 2,487,135 532,924
Repairs and Maintenance - Office Buildings 1,095,508 1,082,036 13,472
Repairs and Maintenance - School Buildings 603,107 142,769 460,338
Repairs and Maintenance - Hospitals and Health Centers 182,006 181,977 29
Repairs and Maintenance - Markets and Slaughterhouses 266,096 265,532 564
Repairs and Maintenance - Other Structures 873,342 814,821 58,521
Leasehold Improvements 2,506 2,506 -
Repairs and Maintenance - Leasehold Improvements ,Land 1,566 1,566 -
Repairs and Maintenance - Leasehold Improvements,
Buildings 350 350 -
Repairs and Maintenance - Other Leasehold Improvements 590 590 -
Office Equipment, Furniture and Fixtures 296,099 290,828 5,271
Repairs and Maintenance - Office Equipment 166,565 163,901 2,664
Repairs and Maintenance - Furniture and Fixtures 21,951 21,344 608
Repairs and Maintenance - IT Equipment and Software 107,583 105,584 2,000
Machineries and Equipment 1,319,747 1,318,157 1,589
Repairs and Maintenance - Machineries 18,616 18,614 2
Repairs and Maintenance - Agricultural, Fishery and Forestry
Equipment 43,539 43,533 7
Repairs and Maintenance - Communication Equipment 22,600 22,600 -
Repairs and Maintenance - Construction and Heavy
Equipment 1,077,211 1,077,154 57
Repairs and Maintenance - Disaster Response and
Rescue Equipment 10,981 10,929 52
Repairs and Maintenance - Hospital Equipment 21,773 21,729 44

Repairs and Maintenance - Medical, Dental and Laboratory


Equipment 12,847 12,847 -

Repairs and Maintenance - Military and Police Equipment 1,777 1,777 -


Repairs and Maintenance - Sports Equipment 3,971 3,342 628
Repairs and Maintenance - Technical and Scientific
Equipment 1,743 1,743 -
Repairs and Maintenance - Other Machineries and
Equipment 104,687 103,889 799
Transportation Equipment 2,205,529 2,186,896 18,633
Repairs and Maintenance - Motor Vehicles 2,142,560 2,123,942 18,617
Repairs and Maintenance - Watercrafts 33,941 33,924 16
Repairs and Maintenance - Other Transportation Equipment 29,029 29,029 -
Other Property, Plant and Equipment 121,043 119,910 1,133
Repairs and Maintenance - Other Property, Plant and
Equipment 121,043 119,910 1,133
Public Infrastructures 8,076,907 8,061,427 15,480
Repairs and Maintenance - Roads, Highways and Bridges 5,493,960 5,486,348 7,612
Repairs and Maintenance - Plazas, Parks and Monuments 467,993 467,658 335
Repairs and Maintenance - Ports, Lighthouses and Harbors 23,022 23,022 -
Repairs and Maintenance - Artesian Wells, Reservoirs,
Pumping Stations and Conduits 289,372 289,037 335
Repairs and Maintenance - Irrigation Canals and Laterals 393,289 393,230 59
Repairs and Maintenance - Flood Controls 182,805 182,805 -

72
Philippine Local Government Units
Detailed Statement of Income and Expenses
By Fund
For the Year Ended December 31, 2013
(in thousand pesos)

Special Education
PARTICULARS Total General Fund
Fund

Repairs and Maintenance - Waterways, Aqueducts,


Seawalls, River/Walls and Others 134,504 134,359 146
Repairs and Maintenance - Other Public Infrastructures 1,091,961 1,084,968 6,993
Reforestation Projects 95,055 95,055 -
Repairs and Maintenance - Reforestation- Upland 62,486 62,486 -
Repairs and Maintenance - Reforestation - Marshland/
Swampland 32,568 32,568 -
Confidential, Intelligence, Extraordinary and Miscellaneous
Expenses 2,773,372 2,724,589 48,784
Confidential Expenses 526,505 526,330 175
Intelligence Expenses 871,383 871,383 -
Extraordinary Expenses 377,037 370,852 6,185
Miscellaneous Expenses 998,447 956,023 42,424
Taxes, Insurance Premiums and Other Fees 1,354,208 1,329,861 24,346
Taxes, Duties and Licenses 162,616 159,997 2,619
Fidelity Bond Premiums 93,636 93,411 226
Insurance Expenses 1,097,955 1,076,453 21,502
Non-Cash Expenses 18,852,544 16,612,385 2,240,159
Depreciation 18,846,467 16,606,462 2,240,004
Land Improvements 1,406,166 1,330,394 75,772
Depreciation - Land Improvements 1,050,477 979,565 70,913
Depreciation - Electrification, Power and Energy Structures 355,688 350,829 4,859
Buildings 7,107,718 5,556,792 1,550,926
Depreciation - Office Buildings 1,680,440 1,655,561 24,879
Depreciation - School Buildings 2,094,146 681,838 1,412,307
Depreciation - Hospitals and Health Centers 646,388 646,297 91
Depreciation - Markets and Slaughterhouses 930,229 930,061 168
Depreciation -Other Structures 1,756,515 1,643,034 113,481
Leasehold Improvements 3,741 3,727 15
Depreciation - Leasehold Improvements, Lands 3,403 3,394 10
Depreciation - Leasehold Improvements, Buildings 300 300 -
Depreciation - Other Leasehold Improvements 38 33 5
Office Equipment, Furniture and Fixtures 3,106,311 2,677,783 428,529
Depreciation -Office Equipment 702,015 616,977 85,038
Depreciation -Furniture and Fixtures 673,688 568,961 104,728
Depreciation - IT Equipment 1,642,002 1,452,924 189,078
Depreciation -Library Books 88,606 38,921 49,685
Machineries and Equipment 4,458,347 4,342,519 115,827
Depreciation - Machineries 114,595 113,507 1,088
Depreciation - Agricultural, Fishery and Forestry Equipment 133,853 133,626 227
Depreciation -Communication Equipment 293,626 278,572 15,055
Depreciation -Construction and Heavy Equipment 2,164,002 2,163,829 173
Depreciation -Disaster Reponse and Rescue Equipment 158,644 152,506 6,138
Depreciation - Hospital Equipment 545,304 545,268 36
Depreciation - Medical, Dental and Laboratory Equipment 391,231 383,427 7,804
Depreciation - Military and Police Equipment 45,748 45,641 107
Depreciation - Sports Equipment 29,686 21,873 7,813
Depreciation - Technical and Scientific Equipment 131,324 72,925 58,399
Depreciation -Other Machineries and Equipment 450,333 431,345 18,988
Transportation and Equipment 2,107,040 2,080,351 26,689
Depreciation - Motor Vehicles 1,932,217 1,907,292 24,925
Depreciation -Watercrafts 78,707 78,591 117
Depreciation -Other Transportation Equipment 96,115 94,468 1,647
Other Property, Plant and Equipment 657,144 614,897 42,246
Depreciation- Other Property, Plant and Equipment 657,144 614,897 42,246

73
Philippine Local Government Units
Detailed Statement of Income and Expenses
By Fund
For the Year Ended December 31, 2013
(in thousand pesos)

Special Education
PARTICULARS Total General Fund
Fund

Depletion 6,078 5,923 155


Obsolescence- IT Software 6,078 5,923 155
Other Maintenance and Operating Expenses 35,409,329 33,323,229 2,086,100
Loss of Assets 302,903 299,257 3,646
Loss on Guaranty 16,943 16,393 550
Other Maintenance and Operating Expenses 35,089,483 33,007,579 2,081,903
Total MOOE 148,576,744 138,001,266 10,575,478
TOTAL OPERATING EXPENSES 290,447,223 275,989,866 14,457,357
INCOME FROM OPERATIONS 91,778,835 85,764,548 6,014,287
FINANCIAL EXPENSES 5,289,841 5,150,738 139,103
Bank Charges 58,952 58,517 434
Commitment Fees 115,589 115,535 54
Documentary Stamps Expenses 57,415 54,165 3,250
Interest Expenses 4,930,348 4,795,468 134,881
Other Financial Charges 127,536 127,053 483
Income before Subsidies, Donations and Extraordinary Items 86,488,994 80,613,810 5,875,184
Add : Subsidy from Other National Government Agencies 761,789 761,247 543
Subsidy from Other LGUs 2,729,807 2,726,632 3,175
Subsidy from Other Funds 7,541,973 7,459,706 82,268
Total 11,033,570 10,947,585 85,986
Less: Subsidy to National Government Agencies 2,314,444 2,197,394 117,050
Subsidy to Local Government Units 6,143,688 6,093,775 49,913
Subsidy to Gov't Owned and Controlled Corporations 355,020 355,020 -
Subsidy to NGOs/Pos 400,284 397,373 2,911
Subsidy to Other Funds 12,889,596 12,879,886 9,710
Donations 12,332,847 12,064,105 268,742
Total 34,435,877 33,987,553 448,325
Income before Extraordinary Items 63,086,687 57,573,842 5,512,845
Add (Less) Extraordinary Items: 1,041,830 1,042,674 (844)
Gain/Loss on Foreign Exchange 2,870 2,870 -
Gain/Loss on Sale of Assets 1,037,305 1,038,149 (844)
Gain/Loss on Sale of Securities 1,654 1,654 -
NET INCOME 64,128,517 58,616,516 5,512,001

Note: Differences in figures are due to rounding off

74
Philippine Local Government Units
Comparative Statement of Cash Flows
December 31, 2013
(in thousand pesos)

Amount Percent
PARTICULARS Increase Increase
2013 2012
(Decrease) (Decrease)

Cash Flows From Operating Activities


Cash Inflows
Share from Internal Revenue Allotment 235,960,617 216,851,214 19,109,403 8.81
Collection from Taxpayers 109,883,329 104,069,396 5,813,933 5.59
Receipts from sale of goods and services 19,278,995 18,312,476 966,519 5.28
Interest Income 2,426,836 2,130,281 296,555 13.92
Dividend Income 375,322 218,127 157,195 72.07
Other Receipts 107,413,944 117,186,875 (9,772,931) (8.34)
Total Cash Inflows 475,339,044 458,768,370 16,570,674 3.61
Cash Outflows
Payments to/for
Suppliers/Creditors 150,908,030 145,412,457 5,495,573 3.78
Employees 134,342,063 128,536,381 5,805,682 4.52
Interest Expenses 4,335,599 4,396,051 (60,452) (1.38)
Other Disbursements 115,959,633 112,776,356 3,183,277 2.82
Total Cash Outflows 405,545,326 391,121,245 14,424,080 3.69
Cash Provided (Used In) 69,793,718 67,647,124 2,146,594 3.17
Cash Flows From Investing Activities
Cash Inflows
Sale of Property, Plant and Equipment 1,862,809 843,048 1,019,760 120.96
Sale of Debt Securities of Other Entities 23,467 18,419 5,048 27.41
Collection of Principal on Loans to Other Entities 763,773 929,805 (166,032) (17.86)
Total Cash Inflows 2,650,049 1,791,272 858,777 47.94
Cash Outflows
Purchase of Property, Plant and Equipment and
Public Infrastructures 62,756,644 56,708,764 6,047,880 10.66
Purchase of Debt Securities of Other Entities 989,974 136,941 853,033 622.92
Grant/Loans to Other Entities 695,983 806,856 (110,873) (13.74)
Total Cash Outflows 64,442,601 57,652,561 6,790,041 11.78
Cash Provided (Used In) (61,792,553) (55,861,289) (5,931,264) 10.62
Cash Flows From Financing Activities
Cash Inflows
Issuance of Debt Securities 668,977 150,093 518,884 345.71
Acquisition of Loan 12,224,692 11,992,727 231,965 1.93
Total Cash Inflows 12,893,668 12,142,820 750,849 6.18
Cash Outflows
Retirement/Redemption of Debt Securities 505,006 507,226 (2,220) (0.44)
Payment of Loan Amortization 12,063,344 11,814,151 249,193 2.11
Total Cash Outflows 12,568,350 12,321,377 246,972 2.00
Cash Provided (Used In) 325,319 (178,558) 503,876 (282.19)
Net Cash Provided (Used In) 8,326,484 11,607,278 (3,280,794) (28.26)
Cash at the Beginning of the Period 171,217,388 161,161,641 10,055,747 6.24
Cash at the End of the Period 179,543,872 172,768,919 6,774,953 3.92

Note:
Difference of P3.875 million between the Total Cash balance in the
Balance Sheet (BS) and Cash at the End of the Period in the
Statement of Cash Flows (SCF) is due to the discrepancy in the
cash balances per submitted BS and SCF of Isabela City and
Municipalities of Pakil and Siniloan, Laguna.

75
Philippine Local Government Units
Statement of Cash Flows, By LGU Classification
December 31, 2013
(in thousand pesos)

Particulars Total Provinces Cities Municipalities

Cash Flows From Operating Activities


Cash Inflows
Share from Internal Revenue Allotment 235,960,617 69,636,561 66,818,276 99,505,781
Collection from Taxpayers 109,883,329 9,365,869 78,464,998 22,052,463
Receipts from sale of goods and services 19,278,995 5,121,807 9,772,454 4,384,734
Interest Income 2,426,836 1,449,592 774,296 202,949
Dividend Income 375,322 37,944 140,607 196,771
Other Receipts 107,413,944 31,587,762 36,271,917 39,554,266
Total Cash Inflows 475,339,044 117,199,534 192,242,546 165,896,963
Cash Outflows
Payments to/for
Suppliers/Creditors 150,908,030 34,528,590 63,361,442 53,017,999
Employees 134,342,063 30,732,010 48,314,288 55,295,765
Interest Expenses 4,335,599 1,090,617 1,971,111 1,273,872
Other Disbursements 115,959,633 35,525,246 46,396,482 34,037,905
Total Cash Outflows 405,545,326 101,876,462 160,043,323 143,625,541
Cash Provided (Used In) 69,793,718 15,323,072 32,199,223 22,271,423
Cash Flows From Investing Activities
Cash Inflows
Sale of Property, Plant and Equipment 1,862,809 210,970 1,508,350 143,489
Sale of Debt Securities of Other Entities 23,467 10,166 1,771 11,530
Collection of Principal on Loans to Other Entities 763,773 361,708 203,943 198,122
Total Cash Inflows 2,650,049 582,844 1,714,064 353,141
Cash Outflows
Purchase of Property, Plant and Equipment and
Public Infrastructures 62,756,644 14,978,515 29,504,018 18,274,111
Purchase of Debt Securities of Other Entities 989,974 507,384 310,738 171,852
Grant/Loans to Other Entities 695,983 295,010 58,957 342,016
Total Cash Outflows 64,442,601 15,780,910 29,873,714 18,787,978
Cash Provided (Used In) (61,792,553) (15,198,066) (28,159,650) (18,434,837)
Cash Flows From Financing Activities
Cash Inflows
Issuance of Debt Securities 668,977 5,930 366,025 297,021
Acquisition of Loan 12,224,692 3,808,638 5,463,489 2,952,565
Total Cash Inflows 12,893,668 3,814,568 5,829,514 3,249,586
Cash Outflows
Retirement/Redemption of Debt Securities 505,006 172,397 159,757 172,852
Payment of Loan Amortization 12,063,344 2,815,200 5,722,430 3,525,714
Total Cash Outflows 12,568,350 2,987,597 5,882,187 3,698,566
Cash Provided (Used In) 325,319 826,972 (52,673) (448,980)
Net Cash Provided (Used In) 8,326,484 951,978 3,986,900 3,387,606
Cash at the Beginning of the Period 171,217,388 43,477,359 81,724,717 46,015,312
Cash at the End of the Period 179,543,872 44,429,337 85,711,618 49,402,918

Note:
Difference of P3.875 million between the Total Cash balance in the
Balance Sheet (BS) and Cash at the End of the Period in the
Statement of Cash Flows (SCF) is due to the discrepancy in the
cash balances per submitted BS and SCF of Isabela City and
Municipalities of Pakil and Siniloan, Laguna.

76
Philippine Local Government Units
Statement of Cash Flows, By Fund
December 31, 2013
(in thousand pesos)

Special
Particulars Total General Fund Education Trust Fund
Fund

Cash Flows From Operating Activities


Cash Inflows
Share from Internal Revenue Allotment 235,960,617 235,357,761 593,931 8,926
Collection from Taxpayers 109,883,329 87,496,757 19,556,897 2,829,676
Receipts from sale of goods and services 19,278,995 18,532,076 41,226 705,692
Interest Income 2,426,836 2,050,760 69,692 306,383
Dividend Income 375,322 193,878 16,817 164,627
Other Receipts 107,413,944 63,578,705 3,948,179 39,887,060
Total Cash Inflows 475,339,044 407,209,939 24,226,742 43,902,364
Cash Outflows
Payments to/for
Suppliers/Creditors 150,908,030 124,655,770 9,822,123 16,430,137
Employees 134,342,063 128,786,953 3,805,185 1,749,925
Interest Expenses 4,335,599 4,163,563 114,659 57,377
Other Disbursements 115,959,633 95,257,489 4,975,210 15,726,934
Total Cash Outflows 405,545,326 352,863,776 18,717,177 33,964,372
Cash Provided (Used In) 69,793,718 54,346,163 5,509,564 9,937,991
Cash Flows From Investing Activities
Cash Inflows
Sale of Property, Plant and Equipment 1,862,809 1,599,777 2,303 260,729
Sale of Debt Securities of Other Entities 23,467 14,922 19 8,526
Collection of Principal on Loans to Other Entities 763,773 373,751 5,740 384,283
Total Cash Inflows 2,650,049 1,988,449 8,062 653,537
Cash Outflows
Purchase of Property, Plant and Equipment and
Public Infrastructures 62,756,644 51,251,354 5,105,459 6,399,831
Purchase of Debt Securities of Other Entities 989,974 630,476 6,729 352,769
Grant/Loans to Other Entities 695,983 576,312 2,418 117,253
Total Cash Outflows 64,442,601 52,458,143 5,114,606 6,869,853
Cash Provided (Used In) (61,792,553) (50,469,693) (5,106,544) (6,216,315)
Cash Flows From Financing Activities
Cash Inflows
Issuance of Debt Securities 668,977 559,186 6,680 103,110
Acquisition of Loan 12,224,692 11,455,002 618,917 150,773
Total Cash Inflows 12,893,668 12,014,189 625,597 253,883
Cash Outflows
Retirement/Redemption of Debt Securities 505,006 396,026 1,863 107,116
Payment of Loan Amortization 12,063,344 11,736,446 239,703 87,195
Total Cash Outflows 12,568,350 12,132,473 241,566 194,311
Cash Provided (Used In) 325,319 (118,284) 384,031 59,572
Net Cash Provided (Used In) 8,326,484 3,758,185 787,051 3,781,248
Cash at the Beginning of the Period 171,217,388 124,407,276 15,042,405 31,767,707
Cash at the End of the Period 179,543,872 128,165,462 15,829,456 35,548,955

Note:
Difference of P3.875 million between the Total Cash balance in the
Balance Sheet (BS) and Cash at the End of the Period in the
Statement of Cash Flows (SCF) is due to the discrepancy in the
cash balances per submitted BS and SCF of Isabela City and
Municipalities of Pakil and Siniloan, Laguna.

77
PART IV

INDIVIDUAL FINANCIAL
PROFILE OF LOCAL
GOVERNMENT UNITS
Provinces of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Position Financial Performance Cash Position

Net Cash Provided


Provinces Assets Liabilities Equity Income Expenses Net Income (Loss) Cash Bal. Beg. Cash Bal. End
(Used In)

CAR
Abra 1,281,984 452,552 829,432 896,845 686,267 210,579 248,062 (25,902) 222,160
Apayao 1,041,593 304,815 736,778 524,928 416,618 108,310 216,427 (22,495) 193,932
Benguet 1,810,357 290,342 1,520,014 930,345 749,257 181,088 742,478 72,725 815,203
Ifugao 791,558 204,674 586,884 557,875 414,353 143,523 332,243 71,805 404,048
Kalinga 586,363 100,789 485,574 589,611 473,808 115,803 264,315 36,030 300,345
Mountain Province 579,867 292,287 287,580 498,129 400,713 97,415 131,497 72,186 203,683
Sub-total 6,091,722 1,645,459 4,446,263 3,997,733 3,141,015 856,718 1,935,023 204,348 2,139,370

REGION I
Ilocos Norte 1,797,714 740,681 1,057,033 972,110 1,149,797 (177,687) 517,459 (199,139) 318,320
Ilocos Sur 4,099,681 911,130 3,188,551 1,725,344 1,037,171 688,174 1,123,915 244,198 1,368,113
La Union 4,663,474 254,036 4,409,438 1,318,293 1,214,346 103,948 403,347 19,757 423,104
Pangasinan 4,523,338 803,156 3,720,183 2,418,543 2,056,086 362,457 1,033,323 (352,696) 680,626
Sub-total 15,084,208 2,709,003 12,375,205 6,434,290 5,457,399 976,892 3,078,044 (287,881) 2,790,163
81

REGION II
Batanes 430,614 198,097 232,518 250,495 237,579 12,916 155,491 26,929 182,419
Cagayan 2,251,278 248,123 2,003,156 1,508,020 1,128,506 379,514 725,380 181,491 906,871
Isabela 4,222,862 390,750 3,832,113 1,834,821 1,680,388 154,433 1,349,702 (134,811) 1,214,891
Nueva Vizcaya 1,776,912 345,871 1,431,042 891,681 701,538 190,143 841,314 129,517 970,831
Quirino 923,803 407,118 516,685 676,982 508,040 168,942 305,280 (19,381) 285,899
Sub-total 9,605,470 1,589,958 8,015,512 5,161,999 4,256,050 905,948 3,377,167 183,745 3,560,911

REGION III
Aurora 828,641 126,502 702,139 527,798 408,927 118,871 60,390 41,768 102,159
Bataan 3,035,221 1,077,248 1,957,974 1,228,698 999,319 229,379 774,594 (581,390) 193,204
Bulacan 4,984,876 1,796,783 3,188,093 2,683,061 2,324,936 358,125 110,976 89,015 199,991
Nueva Ecija 4,395,409 1,479,375 2,916,035 1,841,794 1,368,757 473,036 437,046 35,507 472,552
Pampanga 4,151,341 874,582 3,276,759 1,862,640 1,557,284 305,357 2,343,432 64,260 2,407,692
Tarlac 4,075,974 1,023,792 3,052,182 1,374,784 1,235,797 138,987 1,019,705 95,029 1,114,734
Zambales 2,597,921 962,840 1,635,080 930,731 769,628 161,103 330,766 (527) 330,239
Sub-total 24,069,383 7,341,122 16,728,261 10,449,507 8,664,648 1,784,858 5,076,910 (256,339) 4,820,571
Provinces of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Position Financial Performance Cash Position

Net Cash Provided


Provinces Assets Liabilities Equity Income Expenses Net Income (Loss) Cash Bal. Beg. Cash Bal. End
(Used In)

REGION IV-A
Batangas 5,707,818 1,638,606 4,069,212 2,344,080 1,812,445 531,635 1,227,260 (159,754) 1,067,507
Cavite 5,816,128 1,408,527 4,407,601 2,442,010 2,174,118 267,892 509,438 (83,415) 426,023
Laguna 5,666,192 1,614,306 4,051,886 2,176,059 2,012,448 163,611 1,299,172 (146,650) 1,152,522
Quezon 4,450,265 1,747,161 2,703,104 2,162,626 1,825,985 336,640 1,726,729 (690,947) 1,035,782
Rizal 7,300,549 1,277,416 6,023,133 2,572,205 1,792,561 779,645 1,989,710 (246,193) 1,743,517
Sub-total 28,940,953 7,686,016 21,254,937 11,696,980 9,617,557 2,079,423 6,752,309 (1,326,958) 5,425,351

REGION IV-B
Marinduque 827,151 162,435 664,716 427,967 349,527 78,440 456,070 (24,214) 431,855
Occidental Mindoro 1,116,171 351,736 764,436 811,438 779,993 31,445 61,091 (11,381) 49,710
Oriental Mindoro 2,584,093 736,552 1,847,541 1,005,044 839,997 165,046 587,728 47,498 635,226
Palawan 3,677,447 1,207,875 2,469,572 1,536,426 1,315,463 220,963 486,027 133,958 619,985
Romblon 904,365 403,517 500,848 499,418 432,106 67,313 220,845 (70,821) 150,025
82

Sub-total 9,109,227 2,862,115 6,247,113 4,280,293 3,717,086 563,207 1,811,762 75,040 1,886,801

REGION V
Albay 3,229,108 1,247,047 1,982,061 1,241,660 842,106 399,554 883,146 213,835 1,096,981
Camarines Norte 1,609,528 717,077 892,451 728,033 632,501 95,532 145,512 2,361 147,873
Camarines Sur 4,496,388 1,279,222 3,217,165 1,785,959 1,473,723 312,236 259,301 (41,734) 217,567
Catanduanes 1,019,657 409,684 609,974 563,212 428,240 134,972 270,034 (10,331) 259,702
Masbate 1,737,521 314,175 1,423,347 936,259 700,821 235,438 684,025 (85,529) 598,496
Sorsogon 1,784,105 695,175 1,088,931 821,350 627,453 193,897 335,998 (222) 335,776
Sub-total 13,876,307 4,662,379 9,213,928 6,076,473 4,704,845 1,371,629 2,578,016 78,379 2,656,395

REGION VI
Aklan 2,056,174 877,052 1,179,122 1,128,003 993,329 134,673 458,128 103,571 561,700
Antique 2,287,398 748,460 1,538,938 894,197 566,186 328,011 980,831 92,802 1,073,632
Capiz 2,020,757 804,590 1,216,167 1,913,964 1,846,922 67,042 404,757 (143,852) 260,904
Guimaras 859,274 159,917 699,357 427,918 367,981 59,937 131,541 10,223 141,764
Iloilo 3,436,556 818,878 2,617,678 1,730,784 1,736,402 (5,618) 1,484,507 (82,079) 1,402,427
Negros Occidental 6,703,834 2,493,165 4,210,669 2,825,586 2,457,794 367,792 1,507,736 288,326 1,796,062
Sub-total 17,363,993 5,902,063 11,461,930 8,920,450 7,968,614 951,836 4,967,499 268,990 5,236,489
Provinces of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Position Financial Performance Cash Position

Net Cash Provided


Provinces Assets Liabilities Equity Income Expenses Net Income (Loss) Cash Bal. Beg. Cash Bal. End
(Used In)

REGION VII
Bohol 2,537,217 986,255 1,550,962 1,312,793 1,073,910 238,883 1,020,430 94,127 1,114,556
Cebu 29,242,800 1,360,329 27,882,472 2,552,652 1,947,186 605,467 685,059 448,778 1,133,837
Negros Oriental 4,490,370 820,289 3,670,080 1,451,053 1,101,191 349,862 1,202,359 (62,356) 1,140,003
Siquijor 800,104 143,722 656,382 324,476 314,951 9,526 238,606 9,381 247,987
Sub-total 37,070,491 3,310,596 33,759,895 5,640,975 4,437,237 1,203,737 3,146,453 489,930 3,636,383

REGION VIII
Biliran 750,060 354,629 395,431 356,749 296,232 60,517 120,922 2,792 123,715
Eastern Samar 656,381 171,815 484,566 745,729 577,243 168,486 277,101 (32,599) 244,502
Leyte - - - - - - - - -
Northern Samar 1,834,978 697,082 1,137,897 914,159 651,795 262,365 532,667 75,196 607,863
Samar 1,076,120 316,609 759,512 923,432 664,492 258,940 224,927 (7,618) 217,310
Southern Leyte 1,361,270 689,102 672,168 631,831 490,943 140,888 320,132 (18,178) 301,954
83

Sub-total 5,678,810 2,229,236 3,449,574 3,571,901 2,680,705 891,196 1,475,750 19,594 1,495,344

REGION IX
Zamboanga Del Norte 2,719,849 1,078,888 1,640,962 1,506,260 1,210,201 296,060 327,649 177,010 504,658
Zamboanga Del Sur 2,495,525 1,403,317 1,092,209 1,146,951 788,480 358,471 257,533 136,193 393,726
Zamboanga Sibugay 1,390,013 737,770 652,243 797,583 679,115 118,468 222,853 55,710 278,562
Sub-total 6,605,388 3,219,975 3,385,414 3,450,795 2,677,796 772,998 808,034 368,913 1,176,947

REGION X
Bukidnon 3,082,994 1,025,823 2,057,171 2,067,166 1,970,037 97,129 1,091,880 (18,657) 1,073,223
Camiguin 512,749 168,751 343,998 307,953 296,191 11,762 143,877 (43,780) 100,097
Lanao Del Norte 2,574,726 497,476 2,077,251 888,068 798,636 89,432 1,031,447 52,413 1,083,860
Misamis Occidental 1,311,810 598,284 713,526 853,571 839,213 14,358 396,928 (31,406) 365,522
Misamis Oriental 2,553,639 975,819 1,577,820 1,135,627 805,542 330,085 112,436 217,444 329,880
Sub-total 10,035,918 3,266,151 6,769,766 5,252,385 4,709,619 542,766 2,776,569 176,013 2,952,582

REGION XI
Compostela Valley 1,677,644 672,408 1,005,236 1,034,366 943,355 91,010 364,808 91,234 456,043
Davao Del Norte 1,956,257 1,134,890 821,367 999,671 933,073 66,598 356,179 55,596 411,775
Davao Del Sur 2,545,208 844,553 1,700,656 1,004,909 721,710 283,199 632,240 100,343 732,582
Provinces of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Position Financial Performance Cash Position

Net Cash Provided


Provinces Assets Liabilities Equity Income Expenses Net Income (Loss) Cash Bal. Beg. Cash Bal. End
(Used In)

Davao Oriental 979,676 481,877 497,799 898,604 889,403 9,200 132,666 162,812 295,479
Sub-total 7,158,785 3,133,727 4,025,057 3,937,549 3,487,543 450,007 1,485,894 409,985 1,895,879

REGION XII
North Cotabato 2,182,702 317,888 1,864,814 1,643,069 1,069,821 573,248 943,406 13,876 957,283
Sarangani 1,385,566 185,522 1,200,044 691,620 499,431 192,189 381,520 11,248 392,768
South Cotabato 1,662,142 480,108 1,182,034 1,063,135 855,464 207,671 541,815 74,168 615,983
Sultan Kudarat 1,867,112 373,589 1,493,523 899,293 766,827 132,465 226,243 60,286 286,529
Sub-total 7,097,522 1,357,107 5,740,415 4,297,117 3,191,543 1,105,573 2,092,984 159,579 2,252,563

REGION XIII
Agusan Del Norte 1,298,035 387,653 910,382 637,894 521,962 115,932 329,433 (14,716) 314,718
Agusan Del Sur 2,512,819 585,902 1,926,917 1,256,593 913,953 342,640 615,464 (16,187) 599,277
84

Dinagat Islands 316,412 129,126 187,287 361,733 251,227 110,506 32,320 110,907 143,228
Surigao Del Norte 2,569,944 1,248,749 1,321,194 726,260 547,320 178,940 730,590 17,291 747,881
Surigao Del Sur 1,210,088 469,242 740,846 876,787 748,929 127,858 223,292 36,781 260,073
Sub-total 7,907,298 2,820,673 5,086,625 3,859,267 2,983,392 875,875 1,931,100 134,076 2,065,176

ARMM
Basilan 1,070,295 191,067 879,228 596,821 539,390 57,431 26,436 25,568 52,004
Lanao Del Sur 1,680,584 819,773 860,811 1,335,852 1,135,229 200,624 86,533 122,905 209,438
Maguindanao 431,722 139,079 292,643 1,110,318 1,090,092 20,227 28,756 44,801 73,557
Sulu 342,578 140,785 201,793 701,877 687,056 14,821 26,276 8,031 34,307
Tawi Tawi 525,733 156,217 369,516 595,842 512,174 83,667 15,845 53,258 69,103
Sub-total 4,050,911 1,446,920 2,603,990 4,340,710 3,963,941 376,770 183,847 254,563 438,410
GRANDTOTAL 209,746,385 55,182,500 154,563,885 91,368,424 75,658,991 15,709,434 43,477,359 951,978 44,429,337
Cities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Position Financial Performance Cash Position

Net Cash Provided


Cities Assets Liabilities Equity Income Expenses Net Income (Loss) Cash Bal. Beg. Cash Bal. End
(Used In)

NCR
Caloocan 10,315,032 3,902,628 6,412,404 3,856,035 3,046,892 809,143 1,421,852 (489,357) 932,494
Las Piñas 3,792,604 1,530,889 2,261,715 1,776,949 1,700,631 76,317 1,284,216 (111,352) 1,172,865
Makati 42,416,679 9,849,283 32,567,396 11,159,116 8,518,046 2,641,070 6,816,333 1,862,644 8,678,976
Malabon 1,877,143 766,456 1,110,688 972,295 746,210 226,086 401,895 113,838 515,733
Mandaluyong 4,182,074 2,895,209 1,286,865 3,021,099 2,852,603 168,496 474,588 29,619 504,207
Manila 18,668,177 8,237,334 10,430,843 10,100,270 8,636,435 1,463,835 1,622,326 527,991 2,150,317
Marikina 5,921,116 1,187,448 4,733,668 1,657,532 1,457,676 199,856 1,284,165 (47,673) 1,236,492
Muntinlupa 4,412,167 2,505,663 1,906,503 3,063,153 2,399,936 663,217 286,480 204,182 490,662
Navotas 1,743,299 343,476 1,399,823 663,214 601,973 61,241 625,403 (213,770) 411,633
Parañaque 6,164,501 4,547,973 1,616,528 3,473,882 2,850,211 623,671 228,399 278,069 506,468
Pasay 8,885,320 5,388,650 3,496,670 3,444,148 3,505,762 (61,614) 626,704 (43,284) 583,420
Pasig 20,238,055 2,578,799 17,659,257 6,728,007 4,533,687 2,194,320 5,478,545 650,435 6,128,980
Quezon 41,185,806 11,949,449 29,236,357 12,472,505 9,217,409 3,255,096 7,726,327 582,721 8,309,048
San Juan 3,384,618 1,281,199 2,103,419 1,131,176 1,160,637 (29,461) 802,397 (133,240) 669,157
Taguig 9,923,083 7,700,542 2,222,541 4,189,209 3,706,708 482,501 2,387,660 (140,724) 2,246,936
85

Valenzuela 4,816,981 1,585,030 3,231,950 2,256,939 2,175,649 81,290 276,124 (129,039) 147,085

Component Units
Pamantasan ng Lungsod ng Maynila 920,079 85,854 834,225 462,716 414,237 48,479 370,852 (30,652) 340,200
Quezon City General Hospital 1,267,030 106,811 1,160,219 580,610 412,909 167,701 606,716 176,253 782,970
Sub-total 190,113,763 66,442,692 123,671,070 71,008,855 57,937,613 13,071,242 32,720,981 3,086,660 35,807,642

CAR
Baguio 4,178,975 846,556 3,332,420 1,348,271 1,034,785 313,486 1,614,411 201,900 1,816,311
Tabuk 552,145 161,545 390,601 555,157 330,707 224,449 173,684 51,697 225,381
Sub-total 4,731,121 1,008,100 3,723,021 1,903,428 1,365,492 537,935 1,788,095 253,597 2,041,692

REGION I
Alaminos 752,796 286,107 466,689 338,435 294,388 44,047 247,924 (29,112) 218,813
Batac 697,232 105,197 592,035 342,180 168,169 174,012 255,866 137,068 392,934
Candon 1,445,075 459,877 985,198 731,123 335,606 395,518 743,332 (225,361) 517,971
Dagupan 1,335,532 492,110 843,422 671,516 533,559 137,957 106,938 175,275 282,213
Laoag 1,185,284 760,886 424,398 579,201 619,754 (40,553) 94,033 5,222 99,256
San Carlos 817,804 501,521 316,283 444,916 371,746 73,170 181,281 (48,274) 133,007
Cities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Position Financial Performance Cash Position

Net Cash Provided


Cities Assets Liabilities Equity Income Expenses Net Income (Loss) Cash Bal. Beg. Cash Bal. End
(Used In)

San Fernando 852,594 203,156 649,438 527,891 426,628 101,263 447,694 (37,460) 410,234
Urdaneta 1,206,236 338,726 867,510 657,985 613,885 44,100 128,797 (1,599) 127,198
Vigan 622,417 151,502 470,915 283,279 262,671 20,608 79,269 13,361 92,631
Sub-total 8,914,972 3,299,083 5,615,889 4,576,526 3,626,405 950,121 2,285,135 (10,880) 2,274,256

REGION II
Cauayan 698,937 409,947 288,989 554,502 477,851 76,651 80,973 30,394 111,367
Ilagan 544,459 201,692 342,767 917,146 762,618 154,528 9,427 14,005 23,431
Santiago 3,151,292 238,474 2,912,818 943,896 785,039 158,858 489,525 13,817 503,342
Tuguegarao 2,315,510 981,420 1,334,091 574,486 449,796 124,690 194,801 47,577 242,379
Sub-total 6,710,198 1,831,533 4,878,665 2,990,030 2,475,303 514,727 774,726 105,792 880,519

REGION III
Angeles 2,099,619 1,224,369 875,250 1,160,074 1,094,983 65,091 208,939 18,923 227,862
Balanga 592,425 275,490 316,935 446,904 356,965 89,939 76,303 37,441 113,743
86

Cabanatuan 2,553,179 1,375,601 1,177,578 927,332 719,249 208,083 248,045 86,835 334,880
Gapan 1,021,557 552,879 468,678 369,789 360,496 9,294 69,472 (6,071) 63,401
Mabalacat 409,094 185,352 223,742 687,895 583,698 104,196 14,959 11,161 26,120
Malolos 510,782 377,692 133,090 606,279 538,181 68,099 25,223 (2,207) 23,017
Meycauyan 1,232,324 495,183 737,141 833,057 653,820 179,237 34,014 269,363 303,376
Olongapo 6,365,627 4,277,331 2,088,296 907,310 1,001,069 (93,759) 152,733 67,509 220,242
Palayan 530,864 207,736 323,128 215,326 164,141 51,185 28,116 32,076 60,193
San Fernando 1,812,980 690,768 1,122,212 1,171,205 973,002 198,203 671,229 (138,599) 532,630
San Jose 867,398 195,217 672,181 459,624 432,397 27,227 108,780 (31,700) 77,079
San Jose Del Monte 1,107,746 398,194 709,553 867,508 760,224 107,284 213,169 47,992 261,161
Science City Of Muñoz 627,507 222,870 404,638 310,159 233,483 76,677 34,350 15,770 50,120
Tarlac 2,215,689 947,045 1,268,644 913,124 744,030 169,094 91,302 43,086 134,389
Sub-total 21,946,793 11,425,727 10,521,066 9,875,586 8,615,738 1,259,848 1,976,634 451,579 2,428,213

REGION IV-A
Antipolo 4,142,601 1,364,319 2,778,282 1,785,659 1,357,902 427,757 884,806 277,610 1,162,416
Bacoor 2,962,560 1,069,812 1,892,748 1,242,895 818,777 424,118 899,800 143,592 1,043,392
Batangas 4,552,986 1,286,985 3,266,001 1,747,768 1,699,365 48,402 1,200,764 (277,772) 922,992
Biñan 3,236,588 921,396 2,315,192 1,352,391 926,292 426,099 183,644 (31,439) 152,205
Cabuyao 1,693,899 483,745 1,210,154 1,248,811 873,395 375,415 187,140 80,556 267,696
Cities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Position Financial Performance Cash Position

Net Cash Provided


Cities Assets Liabilities Equity Income Expenses Net Income (Loss) Cash Bal. Beg. Cash Bal. End
(Used In)

Calamba 6,318,974 1,817,936 4,501,038 2,191,287 1,831,843 359,444 1,654,283 48,876 1,703,159
Cavite 563,952 171,484 392,468 315,528 268,956 46,573 98,054 7,235 105,289
Dasmariñas 3,344,100 684,644 2,659,456 1,315,855 962,779 353,076 1,547,036 (174,003) 1,373,032
Imus 1,421,294 514,951 906,344 948,336 810,834 137,502 330,066 112,158 442,224
Lipa 1,952,269 441,230 1,511,039 1,163,100 1,079,118 83,983 403,984 3,378 407,362
Lucena 809,202 260,117 549,085 752,387 690,323 62,064 206,017 27,515 233,532
San Pablo 1,155,656 358,557 797,099 776,146 780,035 (3,888) 18,561 (4,480) 14,081
San Pedro 1,885,288 531,616 1,353,673 578,205 523,046 55,160 299,058 (80,659) 218,399
Santa Rosa 4,652,062 1,122,943 3,529,120 2,300,746 1,822,691 478,055 616,967 167,867 784,834
Tagaytay 4,060,219 1,188,046 2,872,173 1,035,596 629,622 405,974 866,792 76,391 943,182
Tanauan 1,846,558 289,900 1,556,658 921,293 709,522 211,772 782,314 (30,597) 751,717
Tayabas 564,400 103,452 460,948 359,724 182,608 177,115 234,192 96,398 330,589
Trece Martirez 883,951 144,053 739,897 408,008 370,985 37,022 136,244 (37,591) 98,653
Sub-total 46,046,561 12,755,187 33,291,374 20,443,736 16,338,093 4,105,643 10,549,720 405,035 10,954,755
87

REGION IV-B
Calapan 648,909 301,434 347,475 467,451 447,377 20,074 77,121 6,885 84,006
Puerto Princesa 3,779,479 2,068,129 1,711,350 1,785,564 1,267,704 517,860 210,398 126,783 337,181
Sub-total 4,428,388 2,369,563 2,058,826 2,253,015 1,715,081 537,934 287,519 133,669 421,188

REGION V
Iriga 583,021 294,207 288,815 356,473 318,447 38,026 25,320 2,078 27,398
Legaspi 985,170 170,624 814,545 697,938 596,782 101,156 157,275 17,375 174,649
Ligao 1,424,219 175,884 1,248,335 394,146 319,369 74,776 546,740 (102,406) 444,334
Masbate 551,986 154,151 397,835 340,295 288,824 51,471 88,525 (21,567) 66,958
Naga 2,364,754 738,817 1,625,937 770,222 643,391 126,831 550,909 2,402 553,311
Sorsogon 710,954 251,520 459,434 482,562 360,198 122,364 137,127 (1,502) 135,624
Tabaco 1,195,577 194,685 1,000,892 359,486 260,840 98,646 584,564 (67,631) 516,933
Sub-total 7,815,681 1,979,888 5,835,793 3,401,122 2,787,851 613,271 2,090,459 (171,251) 1,919,208

REGION VI
Bacolod 3,423,384 1,150,612 2,272,772 1,423,146 1,311,979 111,167 794,005 (119,771) 674,234
Bago 1,499,790 233,712 1,266,077 593,223 566,075 27,148 391,464 (17,241) 374,222
Cadiz 1,669,726 565,970 1,103,756 586,220 530,874 55,346 97,821 (10,764) 87,058
Escalante 811,890 279,886 532,004 332,711 305,105 27,606 53,428 (5,375) 48,053
Cities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Position Financial Performance Cash Position

Net Cash Provided


Cities Assets Liabilities Equity Income Expenses Net Income (Loss) Cash Bal. Beg. Cash Bal. End
(Used In)

Himamaylan 1,303,631 377,168 926,463 410,727 406,939 3,788 158,121 (72,250) 85,871
Iloilo 4,183,992 1,780,139 2,403,853 1,691,294 1,434,728 256,565 1,105,253 (23,022) 1,082,232
Kabankalan 2,548,358 682,973 1,865,385 697,620 615,863 81,758 512,259 (54,027) 458,232
La Carlota 645,887 148,696 497,190 347,656 308,091 39,565 132,008 14,626 146,634
Passi 1,234,039 414,597 819,442 406,756 378,671 28,085 282,140 3,355 285,495
Roxas 1,000,307 257,986 742,321 475,813 414,544 61,269 268,951 9,541 278,493
Sagay 1,448,681 773,486 675,195 474,571 454,879 19,692 43,965 (19,677) 24,288
San Carlos 1,185,970 319,399 866,571 741,828 652,439 89,390 483,482 (46,643) 436,839
Silay 644,815 313,750 331,065 442,052 423,733 18,318 101,574 (19,593) 81,981
Sipalay 1,241,910 409,539 832,372 363,431 326,719 36,712 33,967 (20,052) 13,916
Talisay 927,501 322,027 605,474 399,877 331,878 67,999 136,075 15,460 151,534
Victorias 1,089,323 241,485 847,838 380,952 326,158 54,793 412,263 43,548 455,811
Sub-total 24,859,204 8,271,425 16,587,779 9,767,875 8,788,675 979,200 5,006,778 (321,885) 4,684,893
88

REGION VII
Bais 1,519,230 439,916 1,079,313 392,106 336,769 55,337 433,253 11,009 444,262
Bayawan 1,669,294 602,456 1,066,837 595,004 505,912 89,092 401,836 (27,504) 374,332
Bogo 646,371 262,061 384,310 278,895 234,829 44,067 80,483 (18,483) 62,000
Canlaon 761,343 80,628 680,716 273,778 240,420 33,358 104,568 (23,478) 81,090
Carcar 728,051 185,034 543,017 335,112 191,690 143,422 351,772 (27,328) 324,443
Cebu 16,758,867 9,212,868 7,545,999 4,990,750 4,543,268 447,482 1,136,816 600 1,137,416
Danao 1,109,142 324,432 784,710 426,769 364,450 62,319 432,536 5,634 438,170
Dumaguete 1,500,494 485,754 1,014,740 501,756 440,843 60,913 129,516 759 130,274
Guihulngan 972,408 275,696 696,712 411,061 251,140 159,921 406,774 128,894 535,668
Lapu-Lapu 4,237,625 2,223,045 2,014,580 1,323,193 1,197,529 125,664 815,838 (46,392) 769,447
Mandaue 4,232,470 1,210,403 3,022,067 1,340,092 1,078,255 261,838 1,189,984 (9,912) 1,180,072
Naga 1,755,749 932,348 823,401 529,386 256,366 273,020 446,975 35,619 482,595
Tagbilaran 1,219,849 249,782 970,067 488,381 342,299 146,082 479,424 (6,439) 472,985
Talisay 1,346,887 193,501 1,153,387 605,737 488,304 117,433 88,621 13,065 101,685
Tanjay 1,031,414 248,522 782,892 355,436 308,962 46,474 290,099 16,858 306,957
Toledo 2,250,078 320,406 1,929,672 752,315 376,369 375,946 710,563 237,697 948,260
Sub-total 41,739,273 17,246,852 24,492,421 13,599,773 11,157,404 2,442,369 7,499,057 290,600 7,789,658
Cities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Position Financial Performance Cash Position

Net Cash Provided


Cities Assets Liabilities Equity Income Expenses Net Income (Loss) Cash Bal. Beg. Cash Bal. End
(Used In)

REGION VIII
Baybay 689,298 129,320 559,978 464,177 279,169 185,008 133,432 4,025 137,457
Borongan 436,411 116,358 320,053 422,392 225,169 197,223 104,787 (25,118) 79,669
Calbayog 2,034,205 811,150 1,223,054 784,614 593,823 190,790 116,392 (55,440) 60,952
Catbalogan 367,625 113,339 254,286 376,388 253,642 122,746 61,662 80,371 142,033
Maasin 956,029 186,695 769,334 367,103 241,050 126,053 396,137 49,217 445,355
Ormoc 3,803,392 511,840 3,291,552 965,912 753,587 212,325 1,031,089 (191,384) 839,705
Tacloban 2,087,360 565,882 1,521,478 891,929 714,326 177,603 149,051 47,120 196,171
Sub-total 10,374,319 2,434,584 7,939,735 4,272,513 3,060,766 1,211,747 1,992,551 (91,209) 1,901,342

REGION IX
Dapitan 1,228,596 465,804 762,792 396,249 332,288 63,962 92,370 (833) 91,537
Dipolog 2,051,558 860,230 1,191,328 496,190 410,219 85,971 222,483 (76,738) 145,745
89

Isabela 822,180 205,490 616,690 305,607 262,841 42,766 94,488 13,110 107,598
Pagadian 4,325,635 2,597,085 1,728,550 620,748 451,584 169,164 365,832 126,471 492,303
Zamboanga 10,447,228 821,456 9,625,772 2,610,157 2,015,743 594,414 2,872,874 (464,731) 2,408,143
Sub-total 18,875,197 4,950,065 13,925,132 4,428,951 3,472,675 956,277 3,648,046 (402,721) 3,245,325

REGION X
Cagayan De Oro 6,178,470 1,972,265 4,206,205 2,108,234 1,589,623 518,611 1,250,235 (85,035) 1,165,200
El Salvador 266,754 14,224 252,530 248,189 151,347 96,842 144,423 32,163 176,586
Gingoog 1,525,423 345,302 1,180,121 553,417 539,462 13,955 491,538 (56,743) 434,794
Iligan 4,936,276 1,626,628 3,309,649 1,693,508 1,174,930 518,577 1,425,142 76,436 1,501,579
Malaybalay 2,190,434 434,460 1,755,974 780,062 683,736 96,327 742,245 (81,270) 660,976
Oroquieta 914,672 270,847 643,825 340,048 288,788 51,260 91,332 (5,955) 85,377
Ozamiz 742,067 331,938 410,129 486,251 411,981 74,270 51,774 (24,462) 27,312
Tangub 702,028 233,587 468,441 292,600 276,281 16,318 91,146 (12,152) 78,994
Valencia 1,039,297 486,310 552,987 667,728 707,384 (39,655) 392,160 (51,541) 340,619
Sub-total 18,495,422 5,715,560 12,779,861 7,170,037 5,823,533 1,346,505 4,679,995 (208,559) 4,471,436

REGION XI
Davao 6,262,665 3,318,233 2,944,433 4,987,342 4,322,251 665,091 1,694,997 210,590 1,905,587
Digos 1,063,752 484,183 579,569 600,750 552,394 48,357 150,181 (62,033) 88,148
Cities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Position Financial Performance Cash Position

Net Cash Provided


Cities Assets Liabilities Equity Income Expenses Net Income (Loss) Cash Bal. Beg. Cash Bal. End
(Used In)

Island Garden City of Samal 730,828 229,553 501,275 408,071 363,942 44,130 169,500 2,572 172,072
Mati 775,643 369,381 406,262 604,311 509,001 95,310 104,920 (19,288) 85,632
Panabo 1,318,594 434,700 883,893 663,474 466,512 196,962 283,916 50,023 333,940
Tagum 2,251,481 693,853 1,557,628 1,158,277 911,646 246,631 204,794 149,235 354,029
Sub-total 12,402,963 5,529,903 6,873,060 8,422,226 7,125,745 1,296,481 2,608,309 331,099 2,939,407

REGION XII
Cotabato 1,508,588 534,681 973,907 568,313 566,709 1,604 57,555 28,424 85,978
General Santos 3,556,317 1,011,784 2,544,532 1,471,745 1,200,428 271,317 1,705,403 (38,666) 1,666,738
Kidapawan 713,197 333,963 379,234 523,576 449,693 73,883 302,564 (5,981) 296,584
Koronadal 1,252,834 225,748 1,027,085 593,614 461,591 132,023 352,738 (10,903) 341,835
Tacurong 636,206 111,316 524,890 362,594 336,723 25,871 187,063 7,807 194,870
Sub-total 7,667,142 2,217,493 5,449,650 3,519,842 3,015,144 504,698 2,605,323 (19,318) 2,586,006
90

REGION XIII
Bayugan 1,141,263 116,402 1,024,861 569,043 262,231 306,812 233,835 131,840 365,675
Bislig 1,185,815 363,755 822,060 407,859 366,172 41,687 356,762 (39,790) 316,972
Butuan 3,960,135 1,020,958 2,939,177 1,202,113 917,673 284,440 286,332 (72,053) 214,279
Cabadbaran 600,786 117,821 482,964 438,075 307,408 130,667 109,730 62,053 171,783
Surigao 1,273,213 243,067 1,030,147 604,184 562,265 41,919 109,078 (1,525) 107,553
Tandag 417,143 112,420 304,723 328,953 190,153 138,800 74,648 58,433 133,082
Sub-total 8,578,355 1,974,423 6,603,932 3,550,227 2,605,903 944,325 1,170,386 138,958 1,309,344

ARMM
Lamitan 264,557 92,073 172,484 309,662 265,279 44,384 37,447 15,382 52,829
Marawi 847,503 193,791 653,712 412,154 375,457 36,697 3,553 352 3,905
Sub-total 1,112,060 285,864 826,196 721,816 640,736 81,080 41,000 15,734 56,735
GRANDTOTAL 434,811,411 149,737,942 285,073,468 171,905,561 140,552,157 31,353,404 81,724,717 3,986,900 85,711,618
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


Net Cash Provided
Municipalities Assets Liabilities Equity Income Expenses Net Income (Loss) Cash Bal. Beg. Cash Bal. End
(Used)
NCR

1 Pateros 283,908 114,808 169,100 151,644 140,036 11,608 71,917 11,685 83,602

Total 283,908 114,808 169,100 151,644 140,036 11,608 71,917 11,685 83,602

CAR

Abra
1 Baay-Licuan 26,541 10,351 16,190 48,989 41,924 7,065 3,303 2,268 5,571
2 Bangued 142,697 51,680 91,017 147,677 142,626 5,051 5,398 3,474 8,872
3 Boliney 14,152 820 13,332 43,234 37,471 5,762 4,802 (81) 4,720
4 Bucay 41,976 39,332 2,645 65,584 46,987 18,597 11,793 (7,606) 4,187
5 Bucloc 22,450 8,358 14,093 28,926 27,609 1,317 4,994 2,368 7,362
91

6 Daguioman 23,635 5,581 18,054 32,515 26,938 5,576 3,335 3,126 6,461
7 Danglas 51,215 35,381 15,834 42,782 33,612 9,170 10,375 (5,229) 5,146
8 Dolores 39,849 19,911 19,938 53,053 40,924 12,129 941 659 1,600
9 La Paz 55,551 39,281 16,270 65,657 36,679 28,978 18,365 (12,155) 6,210
10 Lacub 44,723 15,710 29,013 51,079 50,355 724 3,192 3,670 6,862
11 Lagangilang 69,478 42,076 27,402 73,850 40,868 32,982 6,114 (158) 5,957
12 Layagan 36,776 23,838 12,938 43,719 35,115 8,604 947 (233) 714
13 Langiden 21,067 11,962 9,105 34,275 34,302 (27) 806 (642) 163
14 Luba 54,047 10,738 43,309 69,608 38,150 31,458 16,361 (4,410) 11,951
15 Malibcong 20,136 11,999 8,137 48,954 40,162 8,792 4,913 (2,198) 2,715
16 Manabo 20,058 5,508 14,550 58,988 32,220 26,768 3,688 (1,221) 2,468
17 Peñarrubia 31,846 14,986 16,861 49,824 21,856 27,968 464 5,209 5,672
18 Pidigan 16,823 9,114 7,709 60,978 39,293 21,685 4,819 (4,186) 633
19 Pilar 66,403 16,263 50,140 74,836 45,169 29,667 20,190 7,240 27,430
20 Sal-lapadan 18,435 8,377 10,058 42,206 39,212 2,994 8,557 (3,488) 5,069
21 San Isidro 23,240 11,864 11,376 42,235 40,857 1,379 3,215 (2,504) 711
22 San Juan 36,978 20,834 16,144 110,546 85,701 24,845 11,922 (8,894) 3,029
23 San Quintin 19,037 4,834 14,203 51,396 27,091 24,304 6,200 (5,727) 473
24 Tayum 41,486 21,899 19,587 57,814 56,689 1,125 11,741 (4,585) 7,156
25 Tineg 94,577 49,404 45,173 91,871 83,829 8,041 2,849 8,416 11,265
26 Tubo 35,913 4,873 31,040 74,913 52,705 22,209 10,930 (1,097) 9,833
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


27 Villaviciosa 37,832 32,662 5,170 58,085 41,855 16,230 11,100 (9,129) 1,971
Sub-Total 1,106,920 527,635 579,285 1,623,594 1,240,199 383,395 191,311 (37,113) 154,199

Ifugao
1 Aguinaldo 112,910 14,729 98,181 89,709 76,951 12,758 70,761 12,256 83,017
2 Alfonso Lista 134,632 94,632 40,000 145,174 108,278 36,896 70,572 4,420 74,991
3 Asipulo 49,046 11,346 37,700 50,954 38,885 12,069 18,230 5,095 23,325
4 Banaue 50,044 9,902 40,142 59,062 52,139 6,923 19,966 776 20,742
5 Hingyon 39,380 12,810 26,571 33,231 30,317 2,914 16,173 3,437 19,610
6 Hungduan 53,252 16,111 37,141 50,325 45,779 4,546 23,702 3,182 26,884
7 Kiangan 62,199 20,074 42,125 53,520 44,715 8,805 29,830 592 30,422
8 Lagawe 54,592 18,012 36,580 66,302 54,624 11,678 22,899 2,743 25,642
9 Lamut 81,193 13,679 67,514 65,272 53,372 11,901 33,329 155 33,484
10 Mayoyao 56,828 15,460 41,368 59,542 58,070 1,472 27,885 3,493 31,378
11 Tinoc 76,708 38,900 37,808 52,734 49,796 2,938 34,909 (1,175) 33,734
Sub-Total 770,783 265,653 505,130 725,827 612,926 112,901 368,257 34,973 403,230
92

Apayao
1 Calanasan 253,162 120,558 132,604 138,042 105,422 32,620 29,664 18,006 47,670
2 Conner 154,263 29,590 124,673 104,145 77,025 27,120 30,180 3,552 33,732
3 Flora 84,855 42,414 42,441 67,914 61,827 6,087 21,506 (1,734) 19,771
4 Kabugao 193,659 57,186 136,473 117,040 96,640 20,400 46,344 (13,138) 33,205
5 Luna 209,394 68,278 141,116 99,261 97,145 2,116 91,752 15,082 106,834
6 Pudtol 67,298 8,929 58,369 62,609 49,504 13,106 34,077 8,080 42,157
7 Sta. Marcela 79,457 41,641 37,816 49,402 46,996 2,407 20,441 (12,274) 8,167
Sub-Total 1,042,088 368,596 673,492 638,413 534,557 103,856 273,964 17,573 291,537

Kalinga
1 Balbalan 135,340 33,546 101,794 79,953 65,093 14,860 43,574 13,873 57,446
2 Lubuagan 83,044 48,662 34,382 47,360 43,237 4,123 21,740 19,650 41,390
3 Pasil 16,761 10,552 6,210 46,008 45,783 226 6,306 2,949 9,255
4 Pinukpuk 122,599 19,976 102,623 112,480 85,534 26,946 45,925 8,193 54,119
5 Rizal - Liwan 79,953 54,104 25,849 56,312 61,128 (4,816) 17,228 (5,933) 11,295
6 Tanudan 108,716 22,224 86,492 52,657 40,887 11,771 35,365 (1,777) 33,588
7 Tinglayan 54,703 17,570 37,133 54,226 51,141 3,084 23,549 1,834 25,382
Sub-Total 601,116 206,633 394,483 448,996 392,803 56,193 193,686 38,789 232,476
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


Benguet
1 Atok 105,592 20,992 84,599 58,933 49,248 9,685 62,920 1,554 64,474
2 Bakun 46,358 19,026 27,332 71,176 61,437 9,739 21,777 3,144 24,921
3 Bokod 196,927 88,649 108,278 102,210 65,591 36,619 126,041 16,165 142,207
4 Buguias 67,004 13,536 53,468 77,032 72,276 4,756 32,819 (5,831) 26,988
5 Itogon 343,263 146,386 196,877 171,107 128,994 42,113 143,556 31,658 175,214
6 Kabayan 53,529 23,574 29,955 54,782 48,247 6,535 36,519 (8,591) 27,928
7 Kapangan 97,847 35,862 61,985 54,808 49,934 4,874 26,505 5,058 31,564
8 Kibungan 79,934 31,472 48,462 58,298 51,792 6,506 33,032 (2,324) 30,707
9 La Trinidad 421,897 94,055 327,842 284,556 211,314 73,242 179,849 36,367 216,216
10 Mankayan 107,857 12,972 94,886 84,995 73,207 11,788 71,019 13,731 84,750
11 Sablan 68,007 21,359 46,648 44,546 40,409 4,136 22,402 1,779 24,181
12 Tuba 248,766 36,875 211,891 123,245 90,632 32,613 91,918 3,215 95,134
13 Tublay 74,886 30,575 44,311 49,163 40,374 8,790 28,085 2,847 30,932
Sub-Total 1,911,868 575,332 1,336,536 1,234,851 983,455 251,396 876,443 98,773 975,216

Mt. Province
93

1 Barlig 61,973 9,640 52,333 43,899 36,594 7,305 64,601 (15,869) 48,733
2 Bauko 39,441 10,539 28,902 64,158 55,404 8,753 29,462 (6,707) 22,754
3 Besao 66,787 13,522 53,265 44,186 39,262 4,924 28,989 (3,710) 25,279
4 Bontoc 102,624 22,203 80,421 87,691 77,088 10,603 51,056 (10,037) 41,019
5 Natonin 21,402 16,326 5,075 50,424 47,086 3,338 6,793 7,824 14,618
6 Paracelis 87,595 30,614 56,981 94,486 94,767 (281) 57,418 (945) 56,473
7 Sabangan 22,701 4,663 18,038 38,343 32,889 5,454 13,473 2,460 15,933
8 Sadanga 71,556 46,579 24,977 34,987 31,040 3,947 58,977 (1,496) 57,481
9 Sagada 74,384 28,536 45,848 40,175 38,840 1,335 52,533 (1,771) 50,762
10 Tadian 59,200 25,392 33,807 56,579 56,283 296 16,464 (1,058) 15,406
Sub-Total 607,663 208,016 399,647 554,928 509,252 45,676 379,766 (31,309) 348,457
REGIONAL TOTAL 6,040,438 2,151,865 3,888,573 5,226,610 4,273,193 953,417 2,283,427 121,687 2,405,114

Region I

La Union
1 Agoo 454,359 212,937 241,423 177,900 152,596 25,303 72,516 (22,716) 49,800
2 Aringay 87,029 6,431 80,598 89,260 99,882 (10,622) 51,748 (32,920) 18,828
3 Bacnotan 329,963 118,567 211,396 125,083 96,080 29,004 72,892 (21,355) 51,536
4 Bagulin 59,426 16,320 43,106 48,263 37,843 10,420 36,027 (5,145) 30,882
5 Balaoan 189,634 54,300 135,334 128,502 77,855 50,647 110,348 (8,904) 101,444
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


6 Bangar 140,912 23,642 117,270 84,229 59,798 24,431 78,933 (10,719) 68,214
7 Bauang 403,454 165,226 238,229 190,445 157,634 32,811 79,969 12,751 92,720
8 Burgos 60,023 11,142 48,881 38,795 37,102 1,692 32,951 (8,272) 24,679
9 Caba 128,778 17,992 110,787 56,281 40,996 15,285 28,702 (612) 28,090
10 Luna 61,436 9,334 52,102 71,334 56,389 14,946 29,408 (621) 28,787
11 Naguilian 218,125 103,302 114,823 113,470 100,693 12,777 30,397 2,128 32,524
12 Pugo 99,326 26,499 72,826 47,975 40,168 7,807 45,540 5,642 51,182
13 Rosario 221,548 115,893 105,655 129,979 103,785 26,194 28,951 (4,702) 24,249
14 San Gabriel 60,431 21,125 39,306 54,433 39,728 14,705 20,531 (597) 19,934
15 San Juan 174,177 93,813 80,365 94,788 94,111 677 22,617 (10,365) 12,253
16 Santo Tomas 137,148 30,490 106,658 118,853 115,077 3,776 24,188 3,558 27,746
17 Santol 184,859 13,307 171,553 58,123 40,490 17,634 18,952 (13,751) 5,201
18 Sudipen 55,892 9,357 46,535 58,425 47,611 10,814 41,719 (16,651) 25,068
19 Tubao 49,432 14,437 34,995 56,606 49,179 7,427 7,489 1,527 9,016
Sub-Total 3,115,951 1,064,112 2,051,840 1,742,744 1,447,015 295,729 833,877 (131,723) 702,154

Pangasinan
94

1 Agno 82,133 38,901 43,232 65,423 59,457 5,967 12,710 (5,628) 7,082
2 Aguilar 103,582 11,200 92,382 78,484 62,654 15,830 26,827 5,113 31,941
3 Alcala 152,822 5,836 146,986 73,259 76,756 (3,497) 27,669 (16,929) 10,740
4 Anda 92,742 40,202 52,540 71,231 63,510 7,721 12,712 4,119 16,832
5 Asingan 128,955 39,060 89,895 94,637 87,799 6,838 29,353 (1,649) 27,704
6 Balungao 81,230 15,296 65,934 62,405 53,988 8,417 35,903 (18,689) 17,214
7 Bani 77,082 23,927 53,154 90,520 95,104 (4,584) 21,647 (8,825) 12,822
8 Basista 28,286 16,291 11,995 54,657 48,707 5,949 4,363 (1,280) 3,083
9 Bautista 63,632 8,971 54,661 54,128 45,107 9,022 5,525 3,395 8,920
10 Bayambang 246,854 123,394 123,461 173,992 160,371 13,622 15,299 (3,046) 12,253
11 Binalonan 288,609 70,678 217,931 115,697 104,022 11,675 76,385 (3,304) 73,081
12 Binmaley 198,627 83,012 115,614 118,770 108,173 10,596 17,260 11,040 28,300
13 Bolinao 244,960 101,458 143,502 155,776 125,961 29,815 56,701 13,678 70,380
14 Bugallon 174,849 42,134 132,715 104,360 90,845 13,515 29,568 463 30,031
15 Burgos 83,700 37,829 45,870 62,687 57,645 5,042 10,086 (998) 9,087
16 Calasiao 255,093 61,288 193,805 170,001 134,967 35,035 17,395 (7,658) 9,737
17 Dasol 116,323 16,034 100,288 67,372 59,649 7,723 35,197 (7,318) 27,879
18 Infanta 105,977 61,130 44,847 72,784 64,379 8,405 15,154 (8,226) 6,928
19 Labrador 113,575 16,710 96,865 51,762 43,288 8,474 16,220 1,382 17,602
20 Laoac 179,694 48,266 131,429 54,207 57,996 (3,789) 17,435 13,924 31,359
21 Lingayen 135,361 48,480 86,880 153,527 127,513 26,014 21,457 5,168 26,625
22 Mabini 71,337 12,837 58,500 73,171 69,112 4,059 1,903 1,465 3,368
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


23 Malasiqui 271,910 83,469 188,441 174,252 157,354 16,897 34,411 7,117 41,528
24 Manaoag 120,461 9,149 111,313 101,762 93,032 8,730 7,410 12,231 19,641
25 Mangaldan 277,122 91,390 185,732 176,335 155,674 20,661 51,068 6,329 57,397
26 Mangatarem 119,986 77,053 42,933 128,340 96,216 32,124 17,509 4,579 22,088
27 Mapandan 101,056 27,843 73,213 64,850 59,557 5,293 10,452 2,004 12,456
28 Natividad 47,517 9,041 38,477 55,908 45,041 10,867 13,569 (3,705) 9,864
29 Pozorrubio 316,509 32,140 284,369 132,005 102,686 29,319 66,348 (1,436) 64,912
30 Rosales 255,250 24,407 230,843 142,695 135,036 7,658 22,342 7,707 30,049
31 San Fabian 118,478 55,572 62,906 113,782 113,052 730 70,050 (26,642) 43,408
32 San Jacinto 87,298 39,520 47,778 77,955 70,553 7,402 53,626 (3,320) 50,306
33 San Manuel 198,210 43,203 155,007 120,621 111,902 8,719 10,318 (5,909) 4,410
34 San Nicolas 40,792 15,643 25,149 101,398 99,929 1,469 10,375 (8,949) 1,426
35 San Quintin 92,659 6,671 85,988 68,602 62,349 6,254 15,759 3,870 19,629
36 Sison 296,034 77,595 218,439 85,773 71,417 14,355 56,443 26,755 83,198
37 Sta. Barbara 290,336 124,778 165,558 142,887 128,868 14,019 34,177 12,659 46,836
38 Sta. Maria 77,903 4,858 73,046 60,234 55,228 5,006 23,712 (9,826) 13,886
95

39 Sto. Tomas 83,102 13,190 69,912 42,300 44,700 (2,400) 24,145 (11,848) 12,297
40 Sual 1,492,446 1,199,155 293,291 154,156 136,427 17,729 26,552 1,531 28,083
41 Tayug 98,047 23,042 75,004 84,604 73,166 11,438 15,801 (2,284) 13,517
42 Umingan 58,064 12,601 45,464 123,137 111,516 11,621 20,447 (12,977) 7,469
43 Urbiztondo 183,962 75,554 108,408 78,274 50,611 27,663 3,688 (425) 3,263
44 Villasis 359,050 29,737 329,313 118,996 115,221 3,775 43,718 (4,570) 39,148
Sub-total 8,011,616 2,998,545 5,013,071 4,367,714 3,886,538 481,177 1,138,690 (30,912) 1,107,778

Ilocos Sur
1 Alilem 118,664 44,163 74,500 52,496 32,419 20,077 62,042 1,940 63,982
2 Banayoyo 131,163 31,306 99,857 64,837 29,148 35,689 65,485 504 65,988
3 Bantay 176,944 92,829 84,115 105,192 74,065 31,127 10,077 22,456 32,533
4 Burgos 159,815 20,562 139,253 65,181 40,257 24,924 75,951 (19,835) 56,117
5 Cabugao 276,667 72,009 204,658 141,617 98,385 43,232 85,148 (31,082) 54,065
6 Caoayan 100,211 18,255 81,956 53,931 39,625 14,305 14,943 (3,389) 11,554
7 Cervantes 183,844 118,546 65,298 72,750 61,650 11,100 21,184 12,579 33,763
8 G. Del Pilar 80,225 20,479 59,746 49,251 30,171 19,081 48,002 (7,149) 40,853
9 Galimuyod 107,221 25,290 81,931 60,071 44,663 15,408 83,346 (26,435) 56,911
10 Lidlidda 103,025 17,664 85,361 54,698 29,127 25,571 37,340 (4,225) 33,116
11 Magsingal 263,815 88,360 175,455 94,438 88,551 5,886 45,748 (30,607) 15,140
12 Nagbukel 100,182 4,167 96,016 62,244 76,368 (14,124) 46,292 (9,339) 36,953
13 Narvacan 469,617 172,254 297,364 221,443 117,109 104,333 92,260 (42,434) 49,826
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


14 Quirino 101,393 21,203 80,190 70,606 48,724 21,882 41,711 (4,415) 37,296
15 Salcedo 136,126 36,975 99,151 73,331 41,300 32,031 109,310 (19,935) 89,375
16 San Emilio 98,331 15,308 83,022 70,857 39,652 31,204 59,143 (7,305) 51,839
17 San Esteban 118,299 25,376 92,922 53,019 35,979 17,040 27,909 9,037 36,946
18 San Ildefonso 125,173 15,434 109,739 41,957 26,627 15,330 42,660 (13,531) 29,129
19 San Juan 335,338 83,384 251,954 102,088 67,645 34,442 91,847 (6,512) 85,335
20 San Vicente 60,081 6,416 53,665 48,571 32,236 16,336 15,433 (6,785) 8,649
21 Santa 102,440 8,398 94,042 69,023 46,609 22,414 24,273 (3,060) 21,213
22 Santiago 61,924 6,363 55,561 95,721 44,278 51,443 13,099 26,263 39,362
23 Sigay 132,754 20,236 112,518 52,244 28,001 24,242 77,555 4,959 82,514
24 Sinait 269,648 30,695 238,953 91,954 65,843 26,111 135,708 (23,155) 112,553
25 Sta. Catalina 56,630 25,224 31,406 47,454 40,011 7,443 27,427 4,722 32,150
26 Sta. Cruz 317,207 143,368 173,839 124,766 75,580 49,185 118,195 87 118,282
27 Sta. Lucia 192,899 65,794 127,105 92,638 57,983 34,656 96,141 20,307 116,448
28 Sta. Maria 342,405 122,932 219,473 134,984 90,970 44,014 144,751 (26,926) 117,824
29 Sto. Domingo 96,307 12,004 84,304 76,167 48,336 27,832 48,366 362 48,729
96

30 Sugpon 138,279 46,168 92,111 40,728 27,804 12,923 82,118 (16,233) 65,885
31 Suyo 123,433 35,240 88,193 58,916 46,997 11,919 34,629 (9,641) 24,988
32 Tagudin 187,228 72,673 114,555 107,590 99,537 8,053 33,977 32,292 66,269
Sub-Total 5,267,287 1,519,075 3,748,212 2,550,763 1,725,650 825,112 1,912,070 (176,483) 1,735,588

Ilocos Norte
1 Adams 56,845 10,303 46,542 39,618 31,356 8,262 24,042 (5,371) 18,671
2 Bacarra 121,290 62,131 59,159 101,017 70,947 30,070 20,456 30,561 51,018
3 Badoc 226,170 44,693 181,477 115,595 74,867 40,728 57,021 (6,076) 50,945
4 Bangui 123,082 28,937 94,145 69,333 60,398 8,936 70,467 (15,185) 55,282
5 Banna 299,966 40,329 259,638 102,282 47,535 54,747 83,164 (19,284) 63,879
6 Burgos 69,547 14,617 54,930 60,700 47,333 13,367 21,539 11,135 32,674
7 Carasi 50,373 7,321 43,052 31,822 27,612 4,210 20,782 (7,815) 12,967
8 Currimao 90,384 17,067 73,317 47,712 42,170 5,542 32,393 13 32,407
9 Dingras 168,018 69,191 98,826 86,521 83,556 2,964 25,038 1,406 26,444
10 Dumalneg 42,718 5,564 37,154 35,394 23,396 11,998 8,149 3,970 12,120
11 Marcos 94,471 37,838 56,632 55,141 41,800 13,341 32,726 526 33,252
12 Nueva Era 262,389 99,719 162,669 81,093 54,900 26,193 33,582 10,153 43,735
13 Pagudpud 139,264 25,131 114,133 75,451 56,260 19,190 51,102 16,556 67,658
14 Paoay 127,606 56,455 71,151 87,330 64,968 22,362 20,471 5,167 25,637
15 Pasuquin 138,030 22,772 115,258 93,510 66,166 27,344 47,610 7,065 54,675
16 Piddig 200,736 99,347 101,389 72,374 58,889 13,485 37,918 (13,205) 24,713
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


17 Pinili 160,206 20,830 139,376 86,330 57,242 29,088 53,942 2,870 56,811
18 San Nicolas 289,749 61,265 228,484 113,655 90,969 22,686 90,633 27,615 118,248
19 Sarrat 188,445 39,434 149,011 67,261 47,529 19,731 87,049 16,188 103,237
20 Solsona 228,183 36,135 192,048 92,148 64,075 28,073 100,804 (13,039) 87,765
21 Vintar 136,072 58,491 77,581 113,853 100,824 13,029 33,991 20,860 54,851
Sub-Total 3,213,543 857,570 2,355,974 1,628,140 1,212,793 415,347 952,878 74,110 1,026,988
REGIONAL TOTAL 19,608,398 6,439,301 13,169,097 10,289,361 8,271,996 2,017,365 4,837,515 (265,008) 4,572,507

Region: II

Batanes
1 Basco 48,180 10,527 37,653 38,885 39,178 (294) 23,599 (1,025) 22,574
2 Itbayat 45,112 16,207 28,904 29,983 28,779 1,204 21,731 (2,240) 19,491
3 Ivana 31,680 10,352 21,328 23,554 23,504 50 14,021 (2,167) 11,854
4 Mahatao 50,774 34,237 16,538 22,847 20,425 2,422 31,603 5,703 37,306
97

5 Sabtang 12,946 6,468 6,478 25,372 25,867 (496) 6,156 722 6,877
6 Uyugan 25,595 12,378 13,217 21,590 21,502 88 14,382 3,348 17,729
Sub-Total 214,287 90,170 124,118 162,230 159,256 2,974 111,491 4,341 115,832

Cagayan
1 Abulug 125,153 88,223 36,930 69,536 63,708 5,828 16,884 (6,677) 10,207
2 Alcala 124,046 42,023 82,023 76,150 71,371 4,779 15,096 (2,620) 12,475
3 Allacapan 68,420 10,163 58,257 82,913 78,346 4,567 15,112 2,459 17,571
4 Amulung 203,459 47,239 156,220 88,473 73,948 14,525 159,716 (48,771) 110,945
5 Aparri 144,321 28,939 115,382 155,881 115,533 40,348 84,964 (14,090) 70,873
6 Baggao 475,766 84,220 391,546 185,377 154,875 30,502 138,400 (18,604) 119,796
7 Ballesteros 86,136 33,836 52,300 67,302 60,773 6,529 30,906 1,858 32,764
8 Buguey 134,265 73,696 60,569 78,523 72,225 6,298 23,725 (9,145) 14,579
9 Calayan 174,750 58,897 115,853 89,107 82,452 6,655 29,644 (6,397) 23,247
10 Camalaniugan 47,687 17,494 30,193 59,553 59,337 216 13,481 (1,281) 12,199
11 Claveria 107,968 32,854 75,114 81,743 64,409 17,334 47,458 (2,810) 44,648
12 Enrile 66,179 32,451 33,727 72,454 68,719 3,735 6,212 (4,864) 1,348
13 Gattaran 172,875 50,098 122,777 144,987 125,685 19,302 21,993 (3,178) 18,814
14 Gonzaga 229,575 15,908 213,667 163,116 119,008 44,107 68,060 (1,950) 66,110
15 Iguig 91,909 65,653 26,256 60,048 53,168 6,880 7,379 (2,392) 4,987
16 Lallo 233,400 142,080 91,320 159,998 158,817 1,181 59,740 (14,650) 45,090
17 Lasam 71,676 5,486 66,190 81,299 75,657 5,642 9,134 28 9,162
18 Pamplona 151,664 37,799 113,864 59,121 48,326 10,795 59,122 7,885 67,007
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


19 Peñablanca 218,620 12,687 205,933 165,020 146,653 18,367 34,435 (15,998) 18,437
20 Piat 132,375 35,906 96,469 60,570 68,149 (7,579) 70,483 (27,036) 43,447
21 Rizal 58,510 15,185 43,325 48,503 45,499 3,003 3,048 (1,999) 1,049
22 Sanchez Mira 127,195 36,023 91,172 68,511 59,170 9,341 49,503 (1,462) 48,041
23 Solana 193,338 95,250 98,088 125,237 103,228 22,009 25,918 6,427 32,345
24 Sta. Ana 154,402 53,378 101,025 102,474 96,454 6,021 47,891 (15,728) 32,163
25 Sta. Praxedes 28,131 5,476 22,655 33,281 32,536 745 9,055 (2,716) 6,340
26 Sta. Teresita 67,139 17,193 49,946 54,656 51,957 2,699 18,941 8,396 27,337
27 Sto. Niño 142,648 39,999 102,649 88,166 76,394 11,773 24,360 (3,643) 20,717
28 Tuao 234,466 27,340 207,126 101,020 100,136 884 51,451 (4,805) 46,646
Sub-Total 4,066,072 1,205,495 2,860,576 2,623,020 2,326,533 296,487 1,142,109 (183,765) 958,344

Isabela
1 Alicia 135,735 56,190 79,544 124,410 113,292 11,119 22,230 1,436 23,666
2 Angadanana 89,917 53,435 36,482 78,084 70,489 7,595 22,940 (1,317) 21,623
3 Aurora 190,936 50,655 140,281 73,420 69,117 4,303 39,864 (5,004) 34,860
98

4 Benito Soliven 53,601 35,573 18,028 62,257 63,401 (1,144) 4,034 785 4,819
5 Burgos 132,798 53,456 79,342 49,601 46,448 3,153 10,860 9,394 20,253
6 Cabagan 184,415 174,569 9,846 108,441 107,119 1,322 86,390 28,741 115,131
7 Cabatuan 96,252 61,773 34,479 81,264 76,185 5,079 7,016 (1,683) 5,333
8 Cordon 121,059 41,144 79,915 89,981 81,980 8,001 2,638 798 3,436
9 Delfin Albano 97,844 43,780 54,064 73,034 67,171 5,863 18,528 438 18,966
10 Dinapigue 124,338 4,557 119,782 99,932 81,587 18,345 12,327 (2,177) 10,150
11 Divilacan 135,903 8,251 127,652 98,104 84,009 14,095 32,037 1,505 33,542
12 Echague 293,614 85,542 208,073 178,010 149,513 28,497 133,689 (19,963) 113,726
13 Gamu 66,286 42,555 23,731 65,025 51,394 13,630 2,174 3,896 6,070
14 Jones 270,237 91,420 178,816 141,107 114,768 26,339 5,738 (2,098) 3,640
15 Luna 160,765 83,639 77,126 53,128 44,930 8,198 6,678 800 7,478
16 Maconacon 55,123 20,052 35,071 68,127 66,242 1,885 15,288 3,553 18,841
17 Mallig 102,573 60,204 42,369 60,995 59,383 1,613 14,373 4,786 19,158
18 Naguilian 54,637 15,635 39,001 64,472 54,580 9,892 13,684 1,440 15,125
19 Palanan 137,652 36,013 101,639 106,931 100,413 6,518 17,223 4,998 22,221
20 Quezon 106,938 37,109 69,829 75,123 51,200 23,923 8,732 3,710 12,442
21 Quirino 155,429 76,448 78,981 53,887 53,508 379 52,902 (10,609) 42,293
22 Ramon 222,307 136,205 86,103 153,367 137,939 15,428 40,515 (1,212) 39,303
23 Reina Mercedes 58,458 16,343 42,115 99,573 98,522 1,052 22,590 (11,977) 10,613
24 Roxas 196,080 135,721 60,359 128,289 123,531 4,758 46,459 (5,261) 41,198
25 San Agustin 60,721 16,220 44,501 67,971 56,855 11,116 6,730 6,469 13,199
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


26 San Guillermo 179,498 55,911 123,587 72,885 60,099 12,785 8,990 1,778 10,767
27 San Isidro 340,348 36,513 303,835 48,240 40,984 7,256 23,617 (4,564) 19,054
28 San Manuel 102,907 46,470 56,437 65,413 60,130 5,283 8,950 4,380 13,329
29 San Mariano 426,905 213,549 213,357 208,794 184,239 24,555 63,597 (5,038) 58,558
30 San Mateo 226,674 87,430 139,245 125,697 110,650 15,048 12,092 1,192 13,284
31 San Pablo 76,381 44,157 32,223 93,518 76,469 17,050 15,163 1,293 16,456
32 Sta. Maria 80,862 24,972 55,890 62,086 61,452 634 2,011 48 2,059
33 Sto. Tomas - - - - - - - - -
34 Tumauini 212,941 85,820 127,122 126,945 112,699 14,246 29,721 (10,118) 19,602
Sub-Total 4,950,135 2,031,311 2,918,824 3,058,112 2,730,297 327,815 809,779 417 810,196

Nueva Viscaya
1 A. Castaneda 446,501 115,780 330,721 153,342 133,214 20,128 10,660 12,861 23,520
2 Ambaguio 27,592 9,356 18,236 44,274 41,075 3,198 7,331 (2,710) 4,621
3 Aritao 115,421 13,140 102,280 101,949 85,131 16,818 24,667 1,982 26,649
4 Bagabag 104,970 13,580 91,390 92,540 79,118 13,422 44,923 4,719 49,643
5 Bambang 164,250 31,566 132,684 125,225 114,186 11,039 38,983 15,461 54,444
99

6 Bayombong 118,391 36,996 81,395 116,952 101,601 15,351 18,770 3,589 22,358
7 Diadi 74,483 39,736 34,747 56,725 48,832 7,893 1,642 378 2,021
8 Dupax del Norte 108,053 19,069 88,984 76,739 61,422 15,317 36,347 8,523 44,870
9 Dupax del Sur 135,752 15,040 120,712 88,713 76,570 12,143 65,911 5,613 71,524
10 Kasibu 108,951 20,545 88,406 89,089 75,008 14,082 39,710 7,912 47,621
11 Kayapa 100,731 9,784 90,947 83,691 71,295 12,396 30,664 (529) 30,135
12 Quezon 92,940 27,284 65,656 56,387 50,056 6,330 10,182 (1,640) 8,543
13 Solano 290,272 67,339 222,933 186,382 129,445 56,937 48,942 18,749 67,691
14 Sta. Fe 61,056 12,182 48,874 67,283 67,087 196 13,066 (2,518) 10,548
15 Villaverde 69,561 15,130 54,431 44,496 39,559 4,937 21,310 (4,735) 16,575
Sub-Total 2,018,923 446,528 1,572,396 1,383,787 1,173,599 210,187 413,107 67,656 480,763

Quirino
1 Aglipay 84,729 29,127 55,602 78,422 71,397 7,024 4,179 1,280 5,459
2 Cabarroguis 110,098 41,013 69,085 78,143 64,529 13,613 13,139 4,239 17,379
3 Diffun 172,919 56,586 116,333 104,326 86,003 18,323 32,473 30,195 62,668
4 Maddela 172,640 57,028 115,612 148,566 134,620 13,946 6,127 93 6,221
5 Nagtipunan 202,247 77,518 124,729 174,620 147,749 26,871 19,039 17,962 37,001
6 Saguday 18,201 9,988 8,213 39,831 39,022 809 1,342 (250) 1,092
Sub-Total 760,833 271,259 489,574 623,907 543,321 80,587 76,299 53,520 129,819
REGIONAL TOTAL 12,010,250 4,044,762 7,965,488 7,851,057 6,933,006 918,050 2,552,785 (57,832) 2,494,953
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position

Region III

Aurora
1 Baler 106,893 46,612 60,281 92,908 91,146 1,761 39,966 (6,483) 33,483
2 Casiguran 142,117 28,686 113,431 110,707 102,185 8,522 19,073 10,476 29,549
3 Disalag 41,624 11,508 30,116 61,849 58,814 3,034 14,306 659 14,965
4 Dinalungan 56,740 6,710 50,031 58,582 52,279 6,302 13,846 217 14,063
5 Dingalan 98,378 31,529 66,849 70,515 59,550 10,965 4,700 4,784 9,484
6 Dipaculao 86,553 12,309 74,245 84,783 77,923 6,860 4,870 (388) 4,482
7 Maria Aurora 98,429 42,445 55,984 104,849 92,569 12,280 17,634 2,821 20,455
8 San Luis 185,031 101,431 83,600 102,240 97,471 4,769 5,018 (1,177) 3,841
Sub-Total 815,765 281,228 534,537 686,432 631,937 54,495 119,414 10,908 130,322

Bataan
1 Abucay
100

152,680 34,030 118,650 79,435 67,123 12,313 26,268 (2,351) 23,917


2 Bagac 136,747 109,150 27,597 72,574 61,613 10,961 5,541 (672) 4,868
3 Dinalupihan 162,611 61,866 100,745 171,487 142,735 28,753 25,988 11,883 37,872
4 Hermosa 219,806 76,764 143,042 123,543 101,718 21,825 18,008 4,504 22,512
5 Limay 1,002,161 207,359 794,802 362,684 290,320 72,364 268,569 (130,057) 138,512
6 Mariveles 1,692,257 1,305,627 386,630 325,125 267,034 58,091 13,490 17,409 30,899
7 Morong 116,996 59,082 57,914 93,737 78,963 14,774 15,950 (3,132) 12,818
8 Orani 234,797 82,116 152,681 126,948 113,751 13,198 29,410 23,136 52,545
9 Orion 69,754 29,521 40,233 88,707 77,677 11,030 9,228 3,088 12,316
10 Pilar 126,948 45,700 81,248 76,189 73,716 2,473 18,400 (8,799) 9,601
11 Samal 69,295 18,710 50,585 72,257 70,341 1,917 11,982 4,112 16,093
Sub-Total 3,984,050 2,029,923 1,954,127 1,592,687 1,344,989 247,698 442,832 (80,879) 361,953

Bulacan
1 Angat 133,200 61,234 71,967 106,163 94,159 12,004 40,910 1,116 42,026
2 Balagtas 211,461 59,665 151,796 150,061 141,676 8,384 28,675 8,374 37,049
3 Baliuag 371,614 120,819 250,795 315,605 290,978 24,627 45,479 36,471 81,950
4 Bocaue 251,311 57,842 193,469 205,222 204,842 380 31,321 (128) 31,193
5 Bulacan 136,815 43,417 93,398 114,775 112,954 1,821 6,657 (1,104) 5,553
6 Bustos 91,270 32,392 58,878 102,777 100,909 1,867 4,250 76 4,326
7 Calumpit 167,255 60,441 106,814 179,874 174,725 5,149 37,913 (24,522) 13,391
8 D.R. Trinidad 228,637 62,083 166,554 128,554 81,874 46,681 82,768 (14,725) 68,043
9 Guiguinto 243,401 176,908 66,493 244,482 213,981 30,501 7,715 11,921 19,636
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


10 Hagonoy 590,628 156,040 434,588 178,654 150,629 28,025 64,321 (13,887) 50,435
11 Marilao 706,314 125,812 580,502 434,118 360,321 73,797 76,412 32,473 108,884
12 Norzagaray 710,674 174,376 536,298 272,865 208,245 64,620 117,426 55,838 173,264
13 Obando 42,921 17,556 25,365 94,342 93,452 889 13,565 574 14,139
14 Pandi 193,573 39,713 153,859 113,680 98,832 14,849 38,295 10,498 48,793
15 Paombong 132,822 89,087 43,735 81,349 68,787 12,562 4,722 3,284 8,005
16 Plaridel 161,395 51,321 110,074 191,364 173,657 17,707 18,996 1,162 20,158
17 Pulilan 309,885 112,773 197,112 228,530 193,855 34,675 76,365 15,475 91,840
18 San Ildefonso 423,799 349,550 74,249 184,674 167,851 16,823 32,372 26,458 58,830
19 San Miguel 289,576 232,457 57,119 210,705 190,789 19,915 17,540 (1,168) 16,372
20 San Rafael 313,002 107,170 205,832 155,977 143,098 12,879 85,511 17,844 103,354
21 Sta. Maria 557,747 117,015 440,732 430,960 341,623 89,337 96,514 42,710 139,224
Sub-Total 6,267,300 2,247,671 4,019,628 4,124,731 3,607,238 517,493 927,727 208,738 1,136,465

Nueva Ecija
1 Aliaga 281,098 176,906 104,192 95,119 69,180 25,939 19,551 191 19,741
101

2 Bongabon 277,761 188,287 89,475 112,537 110,850 1,687 57,500 (30,698) 26,802
3 Cabiao 128,837 102,822 26,015 110,449 109,928 521 4,279 (1,459) 2,820
4 Carrangalan 190,646 55,916 134,730 117,267 103,148 14,120 35,883 220 36,104
5 Cuyapo 208,020 86,145 121,875 109,199 100,046 9,153 18,766 (7,890) 10,876
6 Gabaldon 146,503 98,502 48,001 76,943 72,336 4,608 5,076 4,818 9,895
7 G.M. Natividad 117,380 62,450 54,930 79,571 63,680 15,891 17,334 10,815 28,148
8 Gen. Tinio 173,353 100,441 72,912 126,544 110,438 16,105 3,991 406 4,397
9 Guimba 241,196 123,237 117,958 171,928 157,819 14,109 34,714 4,218 38,932
10 Jaen 93,584 42,694 50,890 102,363 77,133 25,230 11,463 (3,208) 8,255
11 Laur 167,977 83,164 84,812 82,748 78,811 3,938 11,354 3,251 14,606
12 Licab 79,684 34,929 44,755 66,548 58,209 8,339 3,856 (2,269) 1,587
13 Llanera 142,255 115,140 27,115 74,271 69,704 4,567 11,031 (2,446) 8,585
14 Lupao 106,485 57,588 48,897 74,351 72,681 1,670 4,186 1,066 5,251
15 Nampicuan 96,577 27,945 68,631 43,626 35,561 8,065 5,183 2,768 7,950
16 Pantabangan 755,967 334,621 421,345 192,814 110,103 82,711 36,649 9,215 45,864
17 Peñaranda 106,503 98,475 8,028 63,789 58,019 5,770 11,159 3,661 14,820
18 Quezon 83,855 73,997 9,858 70,522 62,254 8,268 16,643 (12,223) 4,420
18 Rizal 70,035 55,525 14,510 97,834 90,605 7,229 7,093 3,387 10,480
20 San Antonio 245,593 204,972 40,621 59,941 55,754 4,187 17,591 (1,044) 16,548
21 San Isidro - - - - - - - - -
22 San Leonardo 251,117 210,508 40,609 113,365 107,669 5,696 17,483 4,077 21,560
23 Sta. Rosa 157,233 69,592 87,640 120,686 103,872 16,814 26,193 5,570 31,763
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


24 Sto. Domingo 201,554 132,769 68,785 88,018 75,610 12,408 32,496 7,018 39,515
25 Talavera 409,573 212,826 196,747 185,761 149,771 35,990 10,290 3,105 13,396
26 Talugtog 128,832 62,721 66,111 55,664 46,383 9,281 4,680 (1,659) 3,021
27 Zaragosa 111,536 76,630 34,906 88,816 73,107 15,709 25,456 (7,707) 17,748
Sub-Total 4,973,154 2,888,804 2,084,349 2,580,674 2,222,671 358,003 449,900 (6,814) 443,086

Pampanga
1 Apalit 93,178 29,581 63,597 168,323 157,246 11,077 21,572 1,427 22,999
2 Arayat 68,202 46,578 21,624 159,492 153,508 5,984 6,402 4,434 10,837
3 Bacolor 28,917 13,315 15,602 94,791 86,365 8,426 17,383 (3,580) 13,804
4 Candaba 47,917 13,059 34,857 140,034 143,008 (2,974) 859 (254) 605
5 Florida Blanca 103,606 83,697 19,910 166,465 154,123 12,342 10,133 (4) 10,128
6 Guagua 90,596 63,036 27,560 166,655 158,356 8,300 4,893 2,198 7,092
7 Lubao 261,105 135,537 125,568 200,307 185,380 14,927 82,245 (15,163) 67,082
8 Macabebe 78,296 18,377 59,918 109,270 89,130 20,141 3,225 4,401 7,626
9 Magalang 106,516 27,402 79,113 158,595 157,834 761 56,081 (44,810) 11,271
102

10 Masantol 78,979 38,825 40,154 82,972 80,304 2,668 18,519 1,989 20,508
11 Mexico 271,223 32,093 239,130 288,022 269,121 18,900 64,913 (7,298) 57,616
12 Minalin 26,085 6,289 19,796 74,342 67,809 6,533 6,478 4,230 10,709
13 Porac 115,424 32,505 82,918 223,361 215,065 8,296 45,914 8,574 54,488
14 San Luis 181,085 80,929 100,155 76,037 74,296 1,740 44,701 7,447 52,148
15 San Simon 64,824 48,945 15,879 108,391 105,664 2,727 19,436 (562) 18,874
16 Sasmuan - - - - - - - - -
17 Sta. Ana 30,749 10,511 20,238 77,473 75,809 1,664 7,092 2,499 9,591
18 Sta. Rita 146,249 23,955 122,294 66,558 63,331 3,228 120,027 (45,200) 74,827
19 Sto. Tomas 44,835 7,185 37,650 62,831 62,212 619 5,642 (938) 4,704
Sub-Total 1,837,784 711,819 1,125,965 2,423,921 2,298,560 125,361 535,516 (80,608) 454,908

Tarlac
1 Anao 65,451 27,649 37,801 38,330 39,110 (780) 13,165 435 13,600
2 Bamban 184,529 65,174 119,355 113,418 100,858 12,560 4,853 4,609 9,462
3 Camiling 596,954 194,094 402,861 150,156 135,606 14,550 49,892 (4,731) 45,161
4 Capas 261,682 71,589 190,093 212,796 202,838 9,957 23,732 (1,336) 22,396
5 Concepcion 301,800 136,532 165,268 202,502 188,339 14,163 81,477 (23,707) 57,770
6 Gerona 179,864 67,218 112,646 139,191 137,933 1,258 40,174 (7,908) 32,266
7 La Paz 92,746 19,251 73,494 97,976 91,082 6,895 2,032 1,423 3,455
8 Mayantoc 103,851 33,120 70,731 83,751 79,984 3,767 11,396 4,269 15,665
9 Moncada 283,060 94,556 188,504 103,647 84,466 19,181 9,542 4,960 14,502
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


10 Paniqui 304,666 128,491 176,175 146,171 129,049 17,122 56,861 (13,451) 43,411
11 Pura 54,261 14,067 40,194 53,008 50,270 2,738 13,812 710 14,522
12 Ramos 83,275 18,767 64,508 43,843 40,998 2,846 15,595 (5,737) 9,858
13 San Clemente 66,721 7,351 59,371 39,357 32,483 6,874 8,278 3,045 11,324
14 San Jose 116,585 15,458 101,127 77,130 64,383 12,748 19,316 4,130 23,446
15 San Manuel 88,178 38,374 49,804 48,260 46,952 1,308 8,388 (3,192) 5,196
16 Sta. Ignacia 124,844 42,908 81,936 89,146 86,446 2,700 19,584 4,643 24,227
17 Victoria 130,983 25,000 105,983 102,069 96,906 5,163 57,625 5,759 63,384
Sub-Total 3,039,448 999,598 2,039,850 1,740,753 1,607,702 133,050 435,723 (26,077) 409,646

Zambales
1 Botolan 267,843 88,693 179,150 154,634 125,835 28,799 6,181 3,633 9,814
2 Cabangan 53,579 28,823 24,756 60,897 57,678 3,219 10,065 701 10,766
3 Candelaria 104,734 24,453 80,281 80,788 66,291 14,497 18,140 6,956 25,096
4 Castillejos 128,869 52,955 75,914 103,838 89,584 14,254 11,253 6,915 18,168
5 Iba 101,860 70,204 31,657 103,810 92,018 11,792 6,137 886 7,023
103

6 Masinloc 929,407 591,384 338,023 256,941 208,341 48,600 382,068 16,441 398,510
7 Palauig 85,533 15,028 70,504 82,310 80,717 1,593 7,308 3,027 10,336
8 San Antonio 192,218 63,433 128,785 94,427 78,901 15,526 45,906 (1,397) 44,509
9 San Felipe 66,154 19,304 46,851 61,024 53,744 7,280 3,199 943 4,142
10 San Marcelino 142,159 28,064 114,095 111,317 99,890 11,427 16,670 (1,241) 15,429
11 San Narciso 102,622 23,641 78,981 57,654 54,060 3,594 34,363 (3,923) 30,439
12 Sta. Cruz 273,020 143,149 129,871 144,437 123,259 21,177 62,699 35,235 97,934
13 Subic 294,536 172,335 122,201 203,164 200,269 2,895 9,355 5,259 14,614
Sub-Total 2,742,536 1,321,467 1,421,069 1,515,242 1,330,589 184,653 613,344 73,434 686,778
REGIONAL TOTAL 23,660,036 10,480,512 13,179,525 14,664,440 13,043,686 1,620,754 3,524,458 98,702 3,623,159

Region IV - A

Batangas
1 Agoncillo 89,053 21,156 67,897 67,981 50,017 17,965 35,641 10,215 45,856
2 Alitagtag 102,364 11,915 90,450 49,903 42,518 7,385 27,456 4,841 32,297
3 Balayan 633,968 413,165 220,803 183,762 143,243 40,519 28,565 33,179 61,744
4 Balete 31,306 6,484 24,822 41,570 35,063 6,507 10,284 277 10,561
5 Bauan 335,718 199,456 136,262 271,517 181,506 90,011 10,779 4,830 15,610
6 Calaca 378,639 100,425 278,214 382,657 185,362 197,295 90,214 81,365 171,578
7 Calatagan 223,122 56,758 166,364 99,255 85,916 13,340 33,057 (3,213) 29,844
8 Cuenca 119,883 17,826 102,058 63,910 54,073 9,837 81,916 (12,984) 68,931
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


9 Ibaan 154,692 33,607 121,085 93,069 80,530 12,540 17,381 1,049 18,431
10 Laurel 196,507 29,844 166,663 80,807 62,682 18,125 61,468 (2,249) 59,219
11 Lemery 287,586 118,422 169,164 153,539 139,925 13,615 25,994 19,330 45,324
12 Lian 101,007 32,449 68,558 86,258 72,900 13,358 16,657 3,321 19,978
13 Lobo 77,189 15,325 61,864 78,249 59,184 19,065 37,414 7,380 44,794
14 Mabini 248,669 62,392 186,277 130,849 105,030 25,819 44,220 16,042 60,261
15 Malvar 441,050 27,529 413,521 137,137 100,252 36,886 137,274 (1,416) 135,858
16 Mataas Na Kahoy 94,546 22,770 71,775 55,146 45,842 9,304 32,103 6,742 38,845
17 Nasugbu 663,562 365,413 298,149 264,101 234,838 29,264 92,408 (30,512) 61,896
18 Padre Garcia 176,872 44,324 132,548 98,118 93,924 4,194 7,537 (3,316) 4,222
19 Rosario 247,392 63,940 183,452 201,167 176,272 24,895 87,665 (1,635) 86,030
20 San Jose 300,312 42,465 257,847 130,564 95,715 34,849 141,158 31,298 172,456
21 San Juan 213,689 51,854 161,834 175,385 160,313 15,073 41,419 8,321 49,740
22 San Luis 52,341 15,794 36,547 57,096 46,730 10,366 21,793 (2,751) 19,042
23 San Nicolas 44,630 5,142 39,488 46,689 38,454 8,235 8,590 2,578 11,168
24 San Pascual 296,734 70,204 226,530 161,945 132,137 29,808 26,973 3,109 30,082
104

25 Sta. Teresita 77,880 11,703 66,177 42,220 35,785 6,434 42,080 380 42,460
26 Sto. Tomas 1,827,717 762,294 1,065,423 434,866 336,318 98,548 307,901 81,371 389,272
27 Taal 148,498 38,917 109,581 91,221 82,282 8,939 36,785 (14,906) 21,878
28 Talisay 153,972 41,283 112,689 103,048 93,390 9,657 59,807 (26,114) 33,692
29 Taysan 172,272 48,202 124,070 99,502 92,130 7,373 21,028 9,176 30,204
30 Tingloy 18,048 9,448 8,600 37,701 33,428 4,273 445 146 591
31 Tuy 203,297 20,266 183,031 75,387 75,555 (168) 4,072 1,764 5,836
Sub-Total 8,112,515 2,760,770 5,351,745 3,994,621 3,171,312 823,309 1,590,084 227,617 1,817,701

Cavite
1 Alfonso 175,828 69,694 106,134 117,563 105,191 12,372 49,787 (13,907) 35,880
2 Amadeo 111,109 84,880 26,228 63,601 53,398 10,203 6,402 3,880 10,282
3 Carmona 770,654 175,506 595,148 453,863 388,314 65,548 223,587 45,929 269,516
4 Gen. E Aguinaldo 84,857 43,889 40,969 44,608 44,007 601 5,372 1,445 6,816
5 GMA 173,364 51,229 122,135 215,573 190,491 25,083 6,014 9,789 15,803
6 Gen. Trias 708,738 166,268 542,470 758,997 631,796 127,201 85,453 29,140 114,593
7 Indang 179,907 82,837 97,070 117,563 112,687 4,876 38,751 2 38,753
8 Kawit 349,116 170,798 178,318 136,980 112,884 24,096 149,720 (100,810) 48,911
9 Magallanes 42,003 15,197 26,806 57,805 55,005 2,800 15,527 (2,524) 13,003
10 Maragondon 100,078 11,598 88,480 74,612 68,897 5,715 9,851 3,217 13,067
11 Mendez-Nunez 65,350 22,894 42,456 62,003 56,439 5,564 4,459 5,428 9,887
12 Naic 364,311 125,780 238,531 163,126 130,788 32,337 66,988 3,919 70,907
13 Noveleta 62,785 20,110 42,675 79,646 76,678 2,968 4,708 742 5,450
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


14 Rosario 653,253 261,239 392,014 531,457 478,286 53,171 12,425 1,560 13,985
15 Silang 716,581 179,784 536,797 407,705 318,421 89,284 89,553 39,084 128,637
16 Tanza 271,486 70,322 201,164 306,503 268,023 38,480 36,497 4,423 40,920
17 Ternate 196,278 168,384 27,894 65,620 54,209 11,412 21,281 (14,022) 7,259
Sub-Total 5,025,698 1,720,409 3,305,290 3,657,225 3,145,515 511,711 826,375 17,295 843,670

Laguna
1 Alaminos 149,981 34,462 115,520 91,337 69,810 21,527 65,470 17,782 83,253
2 Bay 119,847 35,672 84,175 102,888 92,286 10,603 19,689 6,808 26,497
3 Calauan 253,343 51,703 201,641 122,483 90,076 32,407 113,367 22,416 135,783
4 Cavinti 121,861 46,088 75,773 94,930 86,753 8,177 20,354 1,805 22,159
5 Famy 39,713 14,276 25,437 40,176 34,640 5,536 11,476 3,203 14,679
6 Kalayaan 42,114 4,712 37,403 65,810 63,524 2,287 9,080 272 9,351
7 Liliw 62,884 20,314 42,570 64,656 54,930 9,726 8,480 6,134 14,613
8 Los Baños 384,450 155,239 229,211 202,626 178,561 24,065 129,245 11,812 141,057
9 Luisiana 55,337 23,676 31,661 63,618 68,724 (5,106) 21,981 (10,762) 11,219
105

10 Lumban 78,426 63,023 15,402 77,332 76,657 675 17,947 (15,504) 2,443
11 Mabitac 51,220 22,433 28,787 46,147 43,386 2,762 14,571 (3,663) 10,907
12 Magdalena 56,854 23,804 33,050 60,581 53,182 7,399 18,290 2,270 20,560
13 Majayjay - - - - - - - - -
14 Nagcarlan 149,516 64,379 85,137 104,447 89,349 15,098 61,665 1,758 63,423
15 Paete 42,929 23,225 19,703 51,596 45,401 6,195 4,291 4,297 8,588
16 Pagsanjan 100,895 25,870 75,025 92,900 83,697 9,203 34,540 (1,414) 33,126
17 Pakil 27,086 13,379 13,707 46,700 45,738 963 15,241 (11,782) 3,459
18 Pangil 87,051 32,001 55,049 61,468 52,800 8,668 9,179 3,109 12,288
19 Pila 118,132 53,863 64,269 94,709 79,153 15,555 26,542 (5,083) 21,459
20 Rizal 27,869 14,311 13,559 41,335 41,726 (392) 14,047 (5,311) 8,736
21 Siniloan 94,131 50,357 43,773 87,911 81,622 6,289 20,006 (8,054) 11,952
22 Sta. Cruz 204,582 84,444 120,138 216,689 203,643 13,046 34,097 (14,828) 19,269
23 Sta. Maria 61,084 32,015 29,069 61,053 54,580 6,473 4,836 7,639 12,475
24 Victoria 63,100 31,228 31,873 60,244 52,230 8,015 11,828 7,694 19,523
Sub-Total 2,392,407 920,474 1,471,934 1,951,638 1,742,468 209,169 686,221 20,597 706,818

Quezon
1 Agdanganan 42,653 21,554 21,098 33,857 32,537 1,321 24,110 (878) 23,232
2 Alabat 84,028 25,446 58,582 57,909 38,558 19,351 5,769 9,498 15,268
3 Atimonan 191,112 25,583 165,528 119,194 93,666 25,528 29,420 17,223 46,644
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


4 Buenavista 119,791 48,631 71,160 62,239 60,412 1,827 22,934 (4,411) 18,523
5 Burdeous 89,628 38,986 50,642 62,161 50,054 12,108 47,508 (3,178) 44,330
6 Calauag 192,276 74,881 117,395 112,868 110,011 2,858 103,376 (13,346) 90,030
7 Candelaria 271,307 85,333 185,973 183,060 148,835 34,226 42,987 (2,578) 40,409
8 Catanauan 228,966 103,490 125,475 115,525 110,801 4,724 61,112 (15,954) 45,158
9 Dolores 102,232 25,622 76,610 56,270 50,116 6,154 45,585 1,280 46,866
10 Gen. Luna 32,611 12,905 19,706 52,916 52,584 332 2,575 (469) 2,106
11 Gen. Nakar 240,212 73,117 167,095 170,344 155,040 15,304 63,358 (25,867) 37,491
12 Guinayangan 156,755 113,164 43,591 81,671 77,783 3,889 27,792 (3,383) 24,409
13 Gumaca 203,579 83,916 119,664 124,858 121,409 3,449 55,475 (12,064) 43,411
14 Infanta 209,579 57,910 151,669 130,411 124,192 6,219 103,777 (13,440) 90,337
15 Jomalig 25,346 19,123 6,222 35,469 33,479 1,990 1,167 424 1,590
16 Lopez 325,504 146,543 178,962 158,767 138,715 20,051 116,569 3,302 119,871
17 Lucban 234,507 133,796 100,711 111,624 103,247 8,377 80,106 4,945 85,052
18 Macaleleon 81,550 29,371 52,179 57,793 45,331 12,462 28,038 9,291 37,329
19 Mauban 611,905 192,089 419,816 315,507 317,071 (1,563) 46,798 30,408 77,206
106

20 Mulanay 121,089 75,150 45,939 111,629 98,625 13,004 31,071 3,878 34,949
21 Padre Burgos 70,406 34,618 35,788 48,838 40,622 8,215 19,513 901 20,414
22 Pagbilao 543,431 108,105 435,325 171,333 157,646 13,686 324,099 (64,587) 259,512
23 Panulukan 64,695 22,595 42,099 50,772 45,255 5,518 19,165 1,077 20,242
24 Patnanungan 75,251 31,695 43,556 43,250 36,494 6,755 8,337 (1,309) 7,028
25 Perez 59,833 23,645 36,188 35,941 30,245 5,695 26,271 4,233 30,505
26 Pitogo 73,467 31,650 41,817 46,527 41,334 5,193 32,262 (3,246) 29,016
27 Plaridel 51,401 10,691 40,710 32,277 30,927 1,350 17,711 (6,801) 10,910
28 Polilio 142,730 41,110 101,620 72,812 56,457 16,355 79,696 10,462 90,159
29 Quezon 50,817 23,856 26,961 41,166 34,127 7,039 13,459 (2,270) 11,189
30 Real 208,480 63,574 144,906 109,442 93,938 15,504 57,735 21,777 79,512
31 Sampaloc 58,672 32,129 26,543 46,990 44,358 2,633 14,455 (6,112) 8,342
32 San Andres 43,753 26,771 16,982 67,183 67,103 79 1,761 (1,137) 623
33 San Antonio 36,080 13,265 22,814 57,937 51,952 5,985 13,969 (5,681) 8,288
34 San Francisco 136,589 110,077 26,511 101,181 83,706 17,476 24,291 (5,865) 18,427
35 San Narciso 140,349 58,256 82,093 88,786 76,707 12,079 12,516 870 13,385
36 Sariaya 239,295 121,304 117,991 212,084 200,540 11,544 58,809 (18,346) 40,463
37 Tagkawayan 242,044 113,112 128,933 123,619 108,685 14,933 49,633 15,176 64,809
38 Tiaong 262,868 136,539 126,329 145,510 131,463 14,047 17,619 22,543 40,162
39 Unisan 122,692 68,984 53,708 56,249 50,012 6,237 24,557 (2,496) 22,061
Sub-Total 6,187,480 2,458,587 3,728,893 3,705,972 3,344,039 361,933 1,755,386 (56,129) 1,699,257
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position

Rizal
1 Angono 293,122 149,374 143,749 212,457 220,056 (7,599) 51,146 (24,646) 26,500
2 Baras 127,355 82,588 44,767 66,919 62,162 4,757 26,420 (4,854) 21,566
3 Binangonan 1,254,551 744,653 509,898 403,555 317,572 85,983 198,530 (27,512) 171,018
4 Cainta 2,486,912 753,510 1,733,401 854,521 772,806 81,715 621,049 21,903 642,953
5 Cardona 85,397 38,118 47,278 77,690 71,399 6,291 11,708 (479) 11,229
6 Jala-Jala 115,226 46,522 68,704 56,300 50,597 5,703 36,283 (1,385) 34,898
7 Morong 151,352 80,537 70,815 95,631 86,277 9,354 23,202 (9,039) 14,163
8 Pililia 170,564 44,440 126,124 100,596 88,602 11,995 10,021 3,816 13,837
9 Rodriguez 523,620 175,804 347,815 448,298 386,356 61,942 103,720 18,074 121,795
10 San Mateo 489,850 232,199 257,651 322,911 283,942 38,970 59,793 1,106 60,899
11 Tanay 899,050 349,190 549,860 216,937 186,767 30,170 136,282 (8,761) 127,521
12 Taytay 1,053,413 559,171 494,241 559,298 512,393 46,905 120,713 39,166 159,878
13 Teresa 140,872 77,153 63,719 113,151 114,494 (1,343) 71,048 (11,404) 59,644
107

Sub-Total 7,791,283 3,333,259 4,458,023 3,528,265 3,153,423 374,843 1,469,915 (4,013) 1,465,902
REGIONAL TOTAL 29,509,383 11,193,499 18,315,884 16,837,721 14,556,756 2,280,965 6,327,981 205,366 6,533,347

Region IV - B

Marinduque
1 Boac 263,758 53,178 210,580 126,177 111,809 14,368 150,353 (14,996) 135,358
2 Buenavista 86,232 27,769 58,462 50,119 40,265 9,855 17,101 (8,644) 8,457
3 Gasan 134,596 30,944 103,652 69,401 55,075 14,326 63,858 4,570 68,428
4 Mogpog 84,972 17,149 67,822 70,173 75,214 (5,041) 32,105 (5,295) 26,810
5 Santa Cruz 208,315 47,934 160,382 119,967 104,072 15,895 61,316 13,853 75,169
6 Torrijos 47,322 18,418 28,904 68,577 74,143 (5,567) 22,722 60 22,782
Sub-Total 825,195 195,392 629,803 504,415 460,579 43,836 347,456 (10,453) 337,003

Occidental Mindoro
1 Abra de Ilog 166,785 43,993 122,792 94,387 90,618 3,769 103,506 (9,646) 93,859
2 Calintaan 65,677 33,310 32,366 80,440 76,739 3,701 3,690 (663) 3,027
3 Looc 47,031 7,163 39,868 41,824 33,606 8,219 39,360 (10,385) 28,976
4 Lubang 144,359 31,745 112,614 54,444 57,497 (3,054) 15,636 1,810 17,446
5 Magsaysay 75,243 44,069 31,175 76,162 74,155 2,007 16,580 (3,651) 12,930
6 Mamburao - - - - - - - - -
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


7 Paluan 276,659 109,858 166,801 111,835 93,242 18,593 6,155 1,622 7,776
8 Rizal 73,517 34,520 38,997 73,431 67,896 5,535 16,991 15,714 32,705
9 Sablayan 382,119 61,912 320,208 302,662 262,900 39,763 77,003 (24,081) 52,922
10 San Jose 446,895 212,032 234,863 228,774 252,288 (23,514) 25,753 (7,593) 18,160
11 Sta. Cruz 93,847 13,071 80,776 113,184 95,002 18,183 19,004 (2,218) 16,786
Sub-Total 1,772,133 591,674 1,180,460 1,177,145 1,103,943 73,202 323,678 (39,091) 284,586

Oriental Mindoro
1 Baco 166,218 51,052 115,166 74,426 60,713 13,713 35,613 5,732 41,345
2 Bansud 124,332 23,442 100,890 87,348 74,700 12,649 29,350 (382) 28,968
3 Bongabong 292,076 60,748 231,328 141,721 108,168 33,553 93,852 29,693 123,544
4 Bulalacao 122,591 93,217 29,373 81,736 65,366 16,370 21,884 6,523 28,407
5 Gloria 152,821 23,988 128,832 84,825 74,533 10,292 37,577 6,026 43,603
6 Mansalay 228,252 81,392 146,860 110,322 95,149 15,173 19,432 (3,470) 15,962
7 Naujan 313,462 54,257 259,206 155,320 141,635 13,685 106,752 13,746 120,498
8 Pinamalayan 171,532 42,150 129,382 146,902 126,298 20,604 64,009 21,367 85,377
108

9 Pola 205,799 19,548 186,251 67,217 55,110 12,107 30,980 1,972 32,951
10 Puerto Galera 174,868 45,646 129,222 113,003 99,629 13,374 23,435 3,877 27,312
11 Roxas 108,392 30,668 77,724 91,830 83,536 8,294 11,048 7,461 18,510
12 San Teodoro 98,068 38,235 59,833 64,724 55,541 9,184 18,212 5,508 23,720
13 Socorro 114,480 21,961 92,519 76,190 68,259 7,931 37,857 (17,623) 20,234
14 Victoria 174,203 38,506 135,697 90,781 75,635 15,146 82,908 16,670 99,578
Sub-Total 2,447,094 624,810 1,822,284 1,386,348 1,184,272 202,076 612,909 97,101 710,010

Palawan
1 Aborlan 221,997 63,684 158,313 125,333 91,718 33,615 81,759 46,641 128,400
2 Agutaya 48,735 6,912 41,823 33,423 28,702 4,721 16,130 2,358 18,488
3 Araceli 39,130 24,528 14,602 51,474 49,891 1,584 9,034 (3,170) 5,864
4 Balabac - - - - - - - - -
5 Bataraza 455,301 156,003 299,298 236,678 194,362 42,315 166,701 (3,566) 163,135
6 Brookespoint 300,509 52,551 247,958 206,437 165,056 41,381 93,237 24,969 118,206
7 Busuanga 155,136 47,588 107,549 77,496 57,781 19,715 19,500 10,317 29,817
8 Cagayancillo 22,281 8,379 13,902 28,116 25,812 2,304 10,907 729 11,636
9 Coron 262,138 121,830 140,308 143,641 130,923 12,717 22,802 30,412 53,213
10 Culion 78,272 30,315 47,957 82,633 77,501 5,132 9,891 8,916 18,807
11 Cuyo 57,633 27,071 30,562 58,973 56,423 2,550 24,888 (3,916) 20,972
12 Dumaran 140,783 54,501 86,282 81,571 68,057 13,514 48,222 (1,418) 46,804
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


13 El Nido 169,603 60,864 108,739 164,619 141,245 23,374 40,089 21,341 61,429
14 Kalayaan 51,836 5,944 45,892 42,087 37,326 4,761 13,778 4,759 18,536
15 Linapacan 67,451 11,981 55,470 52,256 45,560 6,697 13,849 6,540 20,390
16 Magsaysay 43,532 13,039 30,494 34,840 29,599 5,241 9,976 2,095 12,072
17 Narra 247,679 99,607 148,072 179,317 149,985 29,332 75,318 25,297 100,615
18 Quezon 226,593 81,716 144,877 166,529 138,115 28,414 60,756 26,748 87,504
19 Rizal - - - - - - - - -
20 Roxas 291,682 159,156 132,526 185,819 166,228 19,591 69,400 32,252 101,652
21 San Vicente 168,911 53,884 115,027 190,106 140,724 49,382 58,967 11,924 70,891
22 Sofronio Española 105,085 52,716 52,369 91,648 85,101 6,548 14,456 4,685 19,141
23 Taytay 391,372 126,732 264,640 210,689 190,557 20,132 94,289 32,074 126,363
Sub-Total 3,545,660 1,258,999 2,286,660 2,443,685 2,070,664 373,021 953,949 279,986 1,233,935

Romblon
1 Alcantara 25,740 3,491 22,248 38,943 33,646 5,297 3,602 1,213 4,815
2 Banton 29,818 6,521 23,297 30,407 27,096 3,311 12,273 (556) 11,718
3 Cajidiocan 145,031 21,854 123,176 57,314 44,070 13,244 89,430 7,445 96,875
109

4 Calatrava 72,245 12,921 59,325 36,399 35,002 1,397 21,080 (5,350) 15,730
5 Concepcion 45,076 4,935 40,140 27,812 23,441 4,371 18,160 (3,040) 15,120
6 Corcuera 31,536 5,796 25,740 36,651 33,701 2,950 4,813 2,675 7,487
7 Ferrol - - - - - - - - -
8 Looc 62,858 26,502 36,356 58,561 55,991 2,570 11,691 4,010 15,700
9 Magdiwang 101,426 67,302 34,123 41,918 39,838 2,079 21,741 746 22,487
10 Odiongan 153,962 51,736 102,225 99,237 88,828 10,410 19,097 11,557 30,654
11 Romblon 54,345 35,875 18,470 71,499 63,147 8,352 10,277 344 10,621
12 San Agustin 59,807 18,493 41,313 57,577 51,599 5,978 29,767 260 30,027
13 San Andres 63,254 30,121 33,133 43,445 39,980 3,465 13,482 2,215 15,697
14 San Fernando 148,701 27,471 121,230 57,716 49,262 8,454 38,107 3,646 41,753
15 San Jose - - - - - - - - -
16 Santa Maria 33,166 5,290 27,876 29,281 26,317 2,964 4,036 (376) 3,660
17 Sta. Fe 91,809 34,492 57,317 51,155 35,846 15,309 10,910 534 11,445
Sub-Total 1,118,772 352,803 765,970 737,915 647,763 90,152 308,467 25,321 333,788
REGIONAL TOTAL 9,708,854 3,023,677 6,685,177 6,249,508 5,467,221 782,287 2,546,459 352,864 2,899,323
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


Region V

Albay
1 Bacacay 354,052 111,647 242,405 103,502 75,597 27,904 158,059 (15,727) 142,332
2 Camalig 200,474 64,874 135,600 102,744 88,698 14,046 77,516 (5,539) 71,977
3 Daraga 421,596 134,648 286,948 205,226 159,781 45,445 152,063 20,677 172,739
4 Guinobatan 286,492 88,417 198,075 138,266 103,958 34,309 75,927 18,377 94,304
5 Jovellar 49,732 17,420 32,312 45,073 39,839 5,233 1,460 5,426 6,886
6 Libon 336,499 112,263 224,237 132,468 78,756 53,712 73,055 12,298 85,353
7 Malilipot 98,490 16,550 81,941 76,380 57,407 18,973 36,063 10,467 46,530
8 Malinao 69,290 37,772 31,518 72,978 70,571 2,408 33,012 (24,881) 8,131
9 Manito 99,312 14,627 84,686 62,288 44,045 18,244 26,595 15,287 41,882
10 Oas 175,192 38,817 136,375 109,309 91,438 17,871 22,356 4,310 26,666
11 Pio Duran 87,645 17,288 70,357 90,797 62,658 28,139 19,653 (2,437) 17,216
12 Polangui 244,702 94,356 150,347 152,679 125,016 27,663 52,469 13,076 65,545
13 Rapu-Rapu 238,837 24,811 214,026 157,584 86,151 71,433 154,211 23,607 177,818
14 Sto. Domingo
110

209,500 46,821 162,679 65,192 52,543 12,649 54,105 (13,821) 40,284


15 Tiwi 157,603 35,862 121,740 113,944 106,692 7,253 106,791 (22,768) 84,023
Sub-Total 3,029,416 856,172 2,173,244 1,628,432 1,243,150 385,282 1,043,336 38,351 1,081,687

Camarines Norte
1 Basud 184,934 64,742 120,192 80,288 70,893 9,394 26,070 (2,280) 23,789
2 Capalonga 135,480 62,141 73,339 77,293 69,199 8,095 21,404 (2,566) 18,839
3 Daet 305,736 126,450 179,286 197,591 189,370 8,221 46,178 1,810 47,988
4 Jose Panganiban 135,766 37,433 98,334 104,498 84,245 20,253 46,756 3,696 50,452
5 Labo 289,896 60,360 229,536 180,978 147,805 33,172 50,327 11,215 61,543
6 Mercedes 150,829 53,611 97,218 86,687 83,538 3,149 24,758 5,802 30,559
7 Paracale 136,825 20,184 116,642 94,544 89,063 5,481 23,555 409 23,964
8 San Lorenzo Ruiz 54,023 14,973 39,050 42,089 37,442 4,647 12,840 (6,126) 6,713
9 San Vicente 26,763 9,327 17,435 34,350 33,243 1,107 3,779 390 4,169
10 Santa Elena 194,330 32,313 162,017 80,751 64,808 15,943 57,768 5,779 63,547
11 Talisay 107,246 60,840 46,406 53,163 50,436 2,728 7,061 (3,645) 3,416
12 Vinzons 82,043 15,810 66,232 76,569 65,852 10,717 13,491 692 14,183
Sub-Total 1,803,869 558,184 1,245,685 1,108,802 985,895 122,907 333,987 15,176 349,163
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


Camarines Sur
1 Baao 204,307 94,228 110,080 98,496 78,640 19,856 41,102 3,199 44,301
2 Balatan 78,959 16,254 62,705 55,825 47,288 8,537 7,970 276 8,246
3 Bato 98,537 66,358 32,179 73,342 64,607 8,736 4,125 (175) 3,950
4 Bombon 66,459 12,173 54,286 36,932 30,444 6,488 27,474 (3,133) 24,341
5 Buhi 142,468 69,067 73,400 115,547 104,631 10,915 24,657 11,189 35,846
6 Bula 149,943 65,745 84,197 107,406 91,347 16,059 40,722 27,919 68,642
7 Cabusao 56,582 31,489 25,093 43,308 41,171 2,137 7,676 (1,164) 6,512
8 Calabanga 82,944 29,155 53,789 120,042 101,558 18,484 30,871 (7,433) 23,438
9 Camaligan 61,199 10,459 50,740 43,443 38,056 5,388 13,300 5,536 18,836
10 Canaman 64,722 7,740 56,981 57,042 48,623 8,419 13,574 (1,893) 11,681
11 Caramoan 86,738 46,907 39,831 87,025 81,765 5,259 12,889 4,488 17,377
12 Del Gallego 165,190 77,780 87,410 60,377 58,235 2,142 66,133 (1,742) 64,392
13 Gainza 31,547 22,088 9,459 29,462 27,141 2,321 9,983 (128) 9,855
14 Garchitorena 159,647 45,222 114,426 72,930 50,449 22,480 29,414 3,818 33,232
15 Goa 226,738 111,043 115,695 109,459 81,872 27,587 53,992 25,956 79,948
16 Lagonoy 104,554 19,133 85,421 101,733 94,731 7,002 57,016 (573) 56,443
111

17 Libmanan 224,665 102,171 122,494 171,646 148,433 23,213 61,878 9,175 71,053
18 Lupi 90,227 32,066 58,161 69,695 53,473 16,222 28,504 9,108 37,612
19 Magarao 56,038 27,889 28,149 47,965 44,546 3,419 6,863 1,558 8,421
20 Milaor 126,508 87,126 39,382 66,685 54,649 12,035 4,433 3,147 7,580
21 Minalabac 96,767 41,363 55,404 80,333 77,112 3,221 41,554 (4,140) 37,414
22 Nabua 238,057 115,223 122,834 133,273 106,661 26,612 19,433 (729) 18,704
23 Ocampo 96,127 47,373 48,755 73,594 68,349 5,245 9,015 185 9,199
24 Pamplona 91,864 31,317 60,547 59,706 54,047 5,659 38,330 1,707 40,038
25 Pasacao 116,791 30,325 86,466 84,527 76,636 7,892 62,819 (1,942) 60,876
26 Pili 232,094 86,957 145,137 142,783 123,477 19,306 38,525 15,248 53,774
27 Presentacion 75,120 30,616 44,504 49,399 38,968 10,431 11,972 14,823 26,796
28 Ragay 106,429 50,288 56,141 109,186 104,495 4,692 57,307 (10,504) 46,803
29 Sagnay 117,439 12,088 105,350 77,470 55,248 22,222 47,118 (10,109) 37,009
30 San Fernando 158,073 36,972 121,100 59,221 40,923 18,298 61,109 8,325 69,433
31 San Jose 92,813 25,087 67,726 63,626 53,129 10,497 13,385 4,432 17,817
32 Sipocot 115,116 45,728 69,388 111,793 106,526 5,267 71,643 7,724 79,367
33 Siruma 46,605 245 46,359 45,728 34,203 11,525 13,017 5,409 18,426
34 Tigaon 163,762 108,539 55,223 78,530 62,575 15,955 22,536 2,452 24,989
35 Tinambac 157,379 79,198 78,181 113,681 102,644 11,037 37,362 (27,155) 10,207
Sub-Total 4,182,407 1,715,416 2,466,992 2,851,212 2,446,655 404,558 1,087,703 94,855 1,182,557
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


Catanduanes
1 Bagamanoc 52,610 40,831 11,779 37,052 33,251 3,800 9,839 (3,833) 6,006
2 Baras 41,685 16,745 24,940 40,400 33,829 6,571 17,456 886 18,342
3 Bato 66,177 25,200 40,977 46,232 44,095 2,137 29,503 (6,295) 23,208
4 Caramoan 71,447 17,617 53,830 68,643 58,468 10,175 54,113 (24,839) 29,273
5 Gigmoto 34,421 11,573 22,848 41,789 36,233 5,556 12,037 (2,542) 9,495
6 Pandan 60,833 23,073 37,760 49,016 41,520 7,496 19,275 (1,155) 18,121
7 Panganiban 35,972 25,563 10,410 36,879 37,078 (200) 8,673 (1,891) 6,782
8 San Andres 85,136 31,081 54,055 74,048 68,283 5,765 40,089 2,628 42,717
9 San Miguel 46,985 9,765 37,220 45,187 39,520 5,667 21,430 5,762 27,192
10 Viga 32,591 6,989 25,601 53,364 47,905 5,459 21,882 (3,878) 18,003
11 Virac 318,740 80,672 238,068 131,117 105,171 25,947 190,132 (8,208) 181,925
Sub-Total 846,597 289,108 557,489 623,726 545,353 78,373 424,429 (43,365) 381,064

Masbate
1 Aroroy 404,420 91,957 312,463 234,395 169,126 65,269 111,973 (978) 110,996
2 Baleno 135,447 46,565 88,882 59,511 53,178 6,333 12,773 (838) 11,935
112

3 Balud 53,946 9,548 44,399 73,332 71,518 1,814 4,389 1,037 5,425
4 Batuan 57,565 10,450 47,115 36,903 32,582 4,320 29,046 (3,388) 25,658
5 Cataingan 279,856 124,900 154,956 107,792 88,529 19,263 23,810 6,424 30,233
6 Cawayan 150,441 63,706 86,735 102,810 90,478 12,332 17,914 14,445 32,359
7 Claveria 169,657 54,051 115,606 88,501 72,301 16,200 58,298 (2,852) 55,446
8 Dimasalang 118,550 40,755 77,794 63,139 51,429 11,710 18,560 3,803 22,363
9 Esperanza 54,094 13,369 40,726 41,337 34,497 6,840 25,276 (2,587) 22,689
10 Mandaon 184,216 39,076 145,139 78,680 50,451 28,229 40,764 19,362 60,126
11 Milagros 294,833 39,163 255,670 119,389 85,255 34,134 101,523 (11,360) 90,163
12 Mobo 117,300 50,636 66,664 67,555 59,954 7,601 37,828 707 38,534
13 Monreal 69,232 36,488 32,744 54,593 51,803 2,790 24,850 (5,620) 19,230
14 Palanas 111,778 28,878 82,900 59,567 46,502 13,066 17,717 (4,179) 13,538
15 Pio V. Corpuz 37,539 5,779 31,760 49,127 40,474 8,654 9,649 7,701 17,350
16 Placer 168,268 62,759 105,509 90,702 83,666 7,036 31,091 5,862 36,952
17 San Fernando 95,243 9,929 85,314 45,809 38,059 7,751 47,491 (31,751) 15,739
18 San Jacinto 131,580 33,095 98,485 57,898 46,878 11,021 58,717 7,476 66,193
19 San Pascual 165,413 52,191 113,222 92,509 68,972 23,537 71,583 14,220 85,803
20 Uson 89,108 7,627 81,481 87,814 62,536 25,278 18,100 (2,207) 15,893
Sub-Total 2,888,487 820,923 2,067,564 1,611,366 1,298,189 313,177 761,352 15,274 776,626
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


Sorsogon
1 Barcelona 46,928 21,326 25,603 46,313 40,606 5,707 13,690 1,821 15,511
2 Bulan 139,798 81,336 58,463 150,398 137,040 13,358 12,520 25,070 37,590
3 Bulusan 99,530 42,008 57,522 52,408 45,767 6,641 8,498 (40) 8,458
4 Casiguran 426,648 330,199 96,449 51,834 40,691 11,143 34,452 3,915 38,367
5 Castila 115,508 60,547 54,961 89,993 69,775 20,218 17,594 13,260 30,855
6 Donsol 148,419 72,685 75,735 85,303 70,405 14,898 30,234 19,771 50,006
7 Gubat 159,140 81,609 77,531 99,002 106,518 (7,516) 84,540 (7,448) 77,092
8 Irosin 125,986 44,300 81,686 93,137 81,959 11,178 24,286 11,133 35,419
9 Juban 153,515 67,022 86,494 67,001 58,272 8,729 23,575 (2,344) 21,231
10 Magallanes 89,721 24,809 64,912 71,460 61,580 9,880 25,355 3,919 29,273
11 Matnog 112,065 91,555 20,510 79,182 78,577 604 8,241 1,368 9,609
12 Pilar 79,595 39,331 40,265 120,901 110,368 10,533 9,046 2,774 11,819
13 Prieto Diaz 42,630 16,299 26,331 44,710 42,448 2,262 26,669 1,898 28,567
14 Santa Magdalena 128,702 59,867 68,834 40,548 34,061 6,487 17,112 (7,801) 9,310
Sub-Total 1,868,187 1,032,892 835,295 1,092,191 978,068 114,123 335,812 67,297 403,108
REGIONAL TOTAL 14,618,964 5,272,694 9,346,270 8,915,729 7,497,309 1,418,420 3,986,618 187,587 4,174,205
113

Region VI

Aklan
1 Altavas 152,271 59,276 92,995 58,467 51,474 6,993 28,521 (583) 27,938
2 Balete 123,134 38,805 84,328 66,060 54,948 11,113 17,702 4,166 21,868
3 Banga 95,688 17,703 77,985 73,872 74,075 (203) 30,870 (7,552) 23,319
4 Batan 73,739 15,442 58,298 57,428 49,188 8,240 27,496 6,179 33,675
5 Buruanga 94,723 42,856 51,867 48,762 40,820 7,941 20,522 (2,938) 17,584
6 Ibajay 169,238 67,250 101,988 87,928 85,328 2,601 38,181 15,260 53,441
7 Kalibo 287,099 119,161 167,938 199,408 184,908 14,500 50,884 141 51,025
8 Lezo 40,740 8,017 32,723 35,676 30,631 5,046 3,492 (867) 2,625
9 Libacao 120,496 58,583 61,913 68,457 68,033 424 20,648 1,815 22,464
10 Madalag 92,990 67,954 25,035 59,692 57,632 2,059 20,911 6,789 27,700
11 Makato 88,444 18,533 69,912 53,505 50,791 2,714 14,037 2,128 16,165
12 Malay 536,597 142,322 394,275 335,094 254,418 80,676 196,422 26,666 223,087
13 Malinao 103,227 40,344 62,883 59,842 49,190 10,653 47,734 2,964 50,697
14 Nabas 145,976 63,195 82,781 68,056 56,348 11,708 38,784 7,456 46,240
15 New Washington 137,307 40,531 96,776 79,592 72,463 7,129 23,591 5,974 29,565
16 Numancia 76,148 8,536 67,612 58,001 52,656 5,345 23,323 3,370 26,693
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


17 Tangalan 65,141 19,694 45,447 48,845 46,120 2,725 15,839 886 16,725
Sub-Total 2,402,958 828,202 1,574,756 1,458,685 1,279,022 179,663 618,957 71,856 690,812

Antique
1 Anini-y 67,730 39,577 28,153 50,134 47,928 2,206 4,638 4,347 8,985
2 Barbaza 54,998 21,003 33,995 58,142 49,393 8,749 16,005 7,216 23,221
3 Belison 53,304 11,358 41,945 34,770 27,677 7,093 9,437 4,532 13,969
4 Bugasong 208,103 85,053 123,050 83,987 71,581 12,406 42,674 (10,088) 32,586
5 Caluya 624,012 80,488 543,523 331,944 186,563 145,381 242,353 132,852 375,205
6 Culasi 167,907 33,996 133,911 87,122 65,140 21,983 67,685 (11,658) 56,027
7 Hamtic 126,302 68,284 58,018 76,138 70,495 5,644 35,020 (2,105) 32,915
8 Laua-an 96,669 17,514 79,155 53,638 47,291 6,347 42,955 (156) 42,799
9 Libertad 49,311 6,639 42,672 43,402 37,838 5,564 17,643 1,387 19,031
10 Pandan 125,522 76,477 49,045 65,350 57,645 7,705 31,815 2,259 34,074
11 Patnanongan 83,398 9,043 74,356 73,879 58,073 15,806 27,229 2,588 29,816
12 San Jose de Bautista 254,510 67,728 186,783 131,156 108,711 22,446 79,307 12,645 91,952
13 San Remegio
114

131,068 42,669 88,399 85,147 69,943 15,204 30,843 13,494 44,336


14 Sebaste 80,316 37,947 42,368 54,123 47,376 6,747 14,187 1,077 15,264
15 Sibalom 251,286 62,114 189,172 111,814 97,775 14,039 86,226 (16,784) 69,442
16 Tibiao 112,090 45,111 66,979 61,579 59,482 2,098 38,150 4,814 42,964
17 Tobias Fornier 94,087 25,959 68,128 67,363 55,763 11,600 38,650 1,387 40,037
18 Valderrama 89,789 30,164 59,626 61,939 58,797 3,142 39,440 (326) 39,114
Sub-Total 2,670,402 761,125 1,909,277 1,531,628 1,217,470 314,158 864,257 147,480 1,011,738

Capiz
1 Cuartero 43,995 10,685 33,310 58,396 58,014 383 8,319 (2,837) 5,481
2 Dao 33,798 10,081 23,716 61,259 57,693 3,566 2,242 1,103 3,346
3 Dumalag 143,750 21,771 121,978 61,749 54,513 7,236 22,062 (2,294) 19,768
4 Dumarao 104,373 27,506 76,867 84,093 74,183 9,910 27,358 127 27,485
5 Ivisan 96,635 23,241 73,394 55,300 54,646 654 46,435 (4,812) 41,623
6 Jamindan 72,048 12,474 59,575 89,230 83,950 5,280 9,295 1,096 10,391
7 Maayon 89,641 14,964 74,677 70,961 60,400 10,561 14,057 4,851 18,909
8 Mambusao 160,705 23,378 137,327 72,094 61,300 10,794 44,339 (9,426) 34,913
9 Panay 36,525 23,209 13,316 76,024 82,073 (6,049) 10,874 1,685 12,559
10 Panitan 49,659 7,993 41,666 67,167 66,438 729 7,502 1,524 9,026
11 Pilar 87,972 9,886 78,086 74,006 51,836 22,170 13,446 (662) 12,784
12 Pontevedra 101,459 35,565 65,894 78,513 68,279 10,234 12,442 1,995 14,437
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


13 Pres. Roxas 129,087 50,640 78,448 61,089 48,024 13,065 38,304 21,453 59,757
14 Sapian 81,665 20,945 60,719 53,333 42,810 10,523 20,191 9,230 29,421
15 Sigma 121,897 56,785 65,112 61,901 61,164 737 14,250 (2,374) 11,876
16 Tapaz 87,824 32,008 55,817 110,275 98,455 11,820 28,354 10,265 38,619
Sub-Total 1,441,032 381,131 1,059,902 1,135,392 1,023,777 111,614 319,469 30,925 350,394

Guimaras
1 Buenavista 115,444 37,952 77,492 85,037 81,186 3,850 32,352 (503) 31,849
2 Jordan 77,336 34,146 43,190 77,484 72,360 5,124 10,494 3,688 14,182
3 Nueva Valencia 189,403 39,053 150,351 71,524 65,528 5,997 40,760 (1,785) 38,975
4 San Lorenzo 48,162 20,258 27,904 49,436 49,212 224 15,778 (4,384) 11,394
5 Sibunag 100,740 39,724 61,016 47,296 46,143 1,153 36,001 (3,996) 32,005
Sub-Total 531,086 171,132 359,953 330,777 314,429 16,348 135,385 (6,980) 128,406

Iloilo
1 Ajuy 88,062 22,721 65,340 81,720 74,999 6,721 22,948 3,485 26,433
2 Alimodian 189,091 66,528 122,563 75,711 63,335 12,376 35,418 (9,337) 26,082
115

3 Anilao 84,257 43,828 40,429 57,421 51,985 5,435 41,186 (13,692) 27,494
4 Badiangan 93,918 18,073 75,846 52,435 49,640 2,795 37,167 (1,239) 35,928
5 Balasan 67,012 13,203 53,808 61,910 52,723 9,187 36,122 5,288 41,410
6 Banate 93,760 25,231 68,528 60,899 54,145 6,754 31,336 (4,479) 26,857
7 Barotac Nuevo 232,822 73,057 159,765 91,332 76,100 15,232 87,627 13,821 101,448
8 Barotac Viejo 148,204 66,245 81,959 81,779 82,452 (673) 74,248 (2,304) 71,944
9 Batad 54,318 10,878 43,440 45,503 36,233 9,270 29,816 252 30,068
10 Bingawan 67,883 26,190 41,694 40,632 42,333 (1,701) 5,456 180 5,636
11 Cabatuan 210,656 98,427 112,228 95,057 88,490 6,567 51,411 (3,871) 47,540
12 Calinog 125,409 37,861 87,547 107,868 111,425 (3,557) 29,377 (5,281) 24,095
13 Carles 111,973 60,759 51,214 89,678 86,134 3,544 7,659 3,378 11,037
14 Concepcion 114,319 46,024 68,295 78,932 69,678 9,254 35,901 189 36,090
15 Dingle 271,180 60,488 210,692 90,813 66,526 24,288 32,110 (4,977) 27,134
16 Dueñas 138,014 37,755 100,259 64,291 56,271 8,020 35,392 (3,379) 32,013
17 Dumangas 254,618 34,168 220,451 107,660 102,944 4,717 70,766 (6,899) 63,867
18 Estancia 55,360 16,612 38,748 82,310 80,841 1,468 5,891 2,113 8,004
19 Guimbal 134,787 36,154 98,633 63,069 54,393 8,676 105,158 (14,887) 90,271
20 Igbaras 117,377 36,260 81,118 65,718 53,835 11,883 53,983 1,227 55,210
21 Janiuay 207,615 42,548 165,067 109,000 104,033 4,966 40,755 (12,173) 28,582
22 Lambunao 258,639 162,991 95,649 126,840 122,842 3,998 22,478 (7,795) 14,683
23 Leganes 132,604 66,742 65,862 63,218 56,422 6,796 18,567 1,837 20,404
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


24 Lemery 105,555 38,783 66,773 56,800 46,582 10,218 31,203 5,634 36,838
25 Leon 197,368 56,084 141,284 92,450 79,687 12,763 55,086 20,351 75,437
26 Lucena 94,551 33,913 60,637 67,619 66,699 920 18,497 349 18,846
27 Maasin 215,288 74,454 140,835 128,059 115,155 12,904 44,396 (5,869) 38,527
28 Miag-ao 211,815 82,629 129,186 55,633 53,395 2,238 19,245 2,778 22,023
29 Mina 100,880 26,612 74,268 54,710 48,501 6,209 32,132 2,865 34,997
30 Oton 237,357 76,421 160,935 143,836 137,355 6,482 109,766 31,314 141,080
31 Pavia 165,680 41,920 123,760 122,316 107,037 15,280 88,842 (2,558) 86,284
32 Pototan 249,546 92,053 157,493 131,708 109,588 22,120 77,821 (584) 77,236
33 San Dionisio 96,144 25,169 70,975 66,232 56,160 10,072 17,936 6,102 24,038
34 San Enrique 45,679 28,835 16,844 69,671 68,890 781 6,131 5,576 11,706
35 San Joaquin 278,713 91,348 187,366 95,339 88,166 7,173 138,524 10,571 149,095
36 San Miguel 146,580 30,332 116,248 57,947 46,789 11,158 63,516 1,617 65,133
37 San Rafael 62,976 11,213 51,763 44,435 35,050 9,385 14,742 434 15,176
38 Sara 79,435 29,868 49,567 85,635 85,518 117 5,628 (2,816) 2,812
39 Sta. Barbara 187,668 72,026 115,641 111,641 103,928 7,713 61,401 2,695 64,095
40 Tigbauan 195,708 55,051 140,657 95,383 78,846 16,537 50,476 12,343 62,819
116

41 Tubungan 108,754 30,693 78,062 49,875 42,221 7,654 26,527 1,084 27,611
42 Zarraga 111,739 34,793 76,945 56,557 50,520 6,037 32,722 (8,436) 24,286
Sub-Total 6,143,315 2,034,938 4,108,376 3,379,642 3,057,865 321,777 1,805,364 24,904 1,830,268

Negros Occidental
1 Binalbagan 362,468 142,719 219,749 150,607 138,272 12,335 50,567 6,027 56,594
2 Caltrava 344,108 76,104 268,005 151,717 126,396 25,321 101,273 1,387 102,660
3 Candoni - - - - - - - - -
4 Cauayan 391,371 192,466 198,905 174,713 152,494 22,219 79,772 15,932 95,704
5 D.S. Bendicto 187,085 100,283 86,803 57,169 53,505 3,665 13,041 (366) 12,675
6 E.B. Magalona 189,047 52,398 136,650 99,301 89,171 10,130 33,336 11,390 44,726
7 Hinigaran 268,152 131,401 136,751 151,453 129,810 21,643 43,797 2,565 46,362
8 Hinobaan 210,628 115,470 95,158 110,229 110,219 10 43,879 393 44,272
9 Ilog 198,753 131,500 67,253 100,700 100,975 (275) 50,454 (14,116) 36,339
10 Isabela 312,859 47,607 265,252 102,175 86,701 15,474 34,671 6,489 41,160
11 La Castellana 90,412 39,163 51,249 110,112 90,947 19,166 21,577 17,743 39,320
12 Manapla 125,788 43,726 82,063 88,799 77,653 11,146 44,230 (7,250) 36,980
13 Moises Padilla 201,862 110,714 91,148 75,575 71,632 3,943 19,649 13,044 32,694
14 Murcia 290,759 156,128 134,630 140,120 144,646 (4,527) 43,476 (1,660) 41,816
15 Pontevedra 206,771 118,457 88,314 84,938 73,227 11,710 57,335 (9,974) 47,361
16 Palupandan 109,876 48,263 61,612 60,438 59,001 1,437 42,641 5,396 48,037
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


17 San Enrique 62,761 32,399 30,362 45,578 43,999 1,579 9,239 2,094 11,333
18 Toboso 199,245 51,761 147,484 74,148 63,803 10,345 55,854 12,228 68,082
19 Valladolid 167,206 104,890 62,316 60,917 59,570 1,347 9,981 476 10,457
Sub-Total 3,919,149 1,695,448 2,223,701 1,838,688 1,672,021 166,667 754,771 61,798 816,570
REGIONAL TOTAL 17,107,941 5,871,977 11,235,964 9,674,811 8,564,585 1,110,227 4,498,204 329,983 4,828,187

Region VII

Bohol
1 Albuquerque 56,274 15,061 41,213 36,064 30,121 5,943 12,319 2,978 15,297
2 Alicia 64,730 26,706 38,023 54,178 45,781 8,397 24,781 4,146 28,927
3 Anda 69,274 18,239 51,035 48,927 40,496 8,430 6,419 2,193 8,611
4 Antequera 103,478 50,922 52,557 51,336 49,959 1,377 20,228 30,562 50,790
5 Baclayon 60,439 20,032 40,407 51,356 50,749 607 31,666 (5,925) 25,741
6 Balilihan 83,614 18,786 64,828 54,728 48,348 6,380 14,586 4,748 19,334
7 Batuan 82,217 17,713 64,504 36,702 30,160 6,541 38,956 8,957 47,913
117

8 Bien Unido 71,734 21,689 50,044 49,116 46,377 2,739 3,448 486 3,934
9 Bilar 61,850 36,331 25,519 55,411 51,687 3,724 9,803 (987) 8,816
10 Buenavista 93,223 20,368 72,854 69,242 63,336 5,906 23,182 1,028 24,210
11 Calape 138,915 63,546 75,368 68,051 63,097 4,954 30,674 32,191 62,865
12 Candijay 85,858 4,902 80,956 62,649 52,634 10,016 4,338 2,260 6,598
13 Carmen 257,384 87,490 169,895 123,079 102,872 20,207 87,712 43,252 130,964
14 Catigbian 199,368 62,530 136,838 58,882 49,282 9,601 19,223 41,099 60,322
15 Clarin 74,140 20,022 54,119 45,958 43,024 2,934 8,243 1,819 10,062
16 Corella 42,234 7,401 34,833 37,447 33,486 3,961 9,039 1,612 10,651
17 Cortes 37,594 4,097 33,498 40,467 38,261 2,207 8,080 547 8,628
18 Dagohoy 102,798 34,485 68,313 46,139 38,383 7,756 19,403 15,233 34,636
19 Danao 89,689 28,849 60,840 64,435 62,587 1,848 16,429 (2,371) 14,058
20 Dauis 102,650 19,215 83,435 79,015 69,019 9,995 33,806 1,655 35,461
21 Dimiao 66,073 31,361 34,712 50,451 44,835 5,616 13,320 855 14,175
22 Duero 68,187 21,971 46,216 47,792 43,914 3,878 6,012 3,176 9,188
23 Garcia-Hernandez 82,038 18,089 63,949 67,350 52,328 15,021 28,112 2,044 30,156
24 Getafe 145,880 23,744 122,136 64,853 56,262 8,591 51,718 (651) 51,067
25 Guindulman 199,590 74,236 125,354 66,089 58,838 7,252 39,512 (2,775) 36,737
26 Inabanga 185,992 44,358 141,634 80,968 76,662 4,306 75,626 (16,213) 59,413
27 Jagna 164,051 32,178 131,873 79,265 66,587 12,678 20,678 6,948 27,626
28 Lila 43,204 6,341 36,862 35,889 29,439 6,450 6,357 3,141 9,498
29 Loay 68,044 19,494 48,550 51,216 45,908 5,307 17,478 1,882 19,361
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


30 Loboc 125,962 24,736 101,226 88,369 81,544 6,826 13,450 2,660 16,110
31 Loon 347,203 176,951 170,253 101,621 71,030 30,591 49,133 85,049 134,182
32 Mabini 80,484 22,117 58,367 57,271 55,547 1,725 14,907 (2,675) 12,232
33 Maribojoc 117,434 55,823 61,612 50,191 48,456 1,736 22,146 36,077 58,223
34 Panglao 217,261 16,215 201,047 90,661 73,245 17,416 90,506 (7,930) 82,576
35 Pilar 88,109 66,545 21,565 59,335 57,921 1,414 7,764 (4,237) 3,527
36 Pres. C. P. Garcia 47,824 9,975 37,849 47,766 38,803 8,964 25,659 (7,030) 18,629
37 Sagbayan 97,843 53,950 43,893 52,782 49,573 3,209 3,000 39,603 42,604
38 San Isidro 55,780 33,804 21,976 34,740 32,549 2,191 15,663 15,416 31,079
39 San Miguel 64,552 33,942 30,609 65,427 63,960 1,467 17,425 8 17,433
40 Sevilla 72,928 13,526 59,402 43,538 37,470 6,068 13,165 4,212 17,377
41 Sierra-Bullones 110,815 22,859 87,956 65,692 62,786 2,906 7,792 4,116 11,908
42 Sikatuna 50,441 11,714 38,728 31,703 29,428 2,274 9,167 2,730 11,897
43 Talibon 212,713 53,868 158,845 123,818 107,632 16,186 19,878 3,114 22,992
44 Trinidad 162,518 40,802 121,716 90,611 80,004 10,607 41,471 7,727 49,198
45 Tubigon 375,589 173,297 202,292 125,430 108,481 16,949 53,564 70,886 124,450
46 Ubay 113,894 33,953 79,941 132,138 122,078 10,060 21,469 7,636 29,105
118

47 Valencia 274,318 41,500 232,818 69,446 52,212 17,233 109,975 (1,330) 108,645
Sub-Total 5,516,191 1,735,731 3,780,459 3,007,598 2,657,153 350,444 1,217,285 439,922 1,657,207

Cebu
1 Alcantara 83,409 13,205 70,203 39,536 32,216 7,321 21,719 1,997 23,716
2 Alcoy 162,730 32,004 130,726 51,723 40,340 11,383 69,850 (496) 69,355
3 Alegria 98,912 16,121 82,791 55,442 47,396 8,046 18,464 (0) 18,464
4 Aloquinsan 109,503 29,334 80,169 52,757 43,979 8,778 31,374 4,021 35,395
5 Argao 235,452 119,802 115,650 117,820 104,186 13,634 34,716 25,207 59,923
6 Asturias 203,056 49,284 153,772 96,185 86,403 9,782 42,358 14,623 56,980
7 Badian 155,720 30,331 125,390 68,982 60,075 8,907 44,353 7,200 51,553
8 Balamban 619,530 101,005 518,525 282,721 196,346 86,374 195,271 30,513 225,784
9 Bantayan 208,921 46,813 162,108 121,584 112,221 9,363 37,118 18,053 55,172
10 Barili 161,296 38,183 123,113 101,497 86,172 15,325 92,059 (4,302) 87,757
11 Bolj0-on 120,324 29,967 90,357 48,130 40,721 7,409 36,111 5,280 41,391
12 Borbon 56,594 23,873 32,721 62,344 64,978 (2,634) 31,919 6,273 38,192
13 Carmen 192,161 43,435 148,726 82,221 68,268 13,953 114,170 (23,219) 90,951
14 Catmon 135,698 34,762 100,936 61,419 47,728 13,692 86,742 5,283 92,025
15 Compostela 132,593 19,750 112,843 79,418 67,528 11,890 46,035 (1,802) 44,234
16 Consolacion 443,830 149,725 294,105 221,062 164,983 56,079 88,408 63,297 151,705
17 Cordova 185,341 38,978 146,363 89,332 81,902 7,430 34,854 (8,886) 25,968
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


18 Daan Bantayan 247,156 30,729 216,426 123,096 108,823 14,273 16,693 16,914 33,607
19 Dalaguete 201,732 86,650 115,081 110,708 103,770 6,937 13,602 276 13,878
20 Dumanjug 184,492 52,245 132,247 84,823 70,018 14,805 59,830 292 60,121
21 Ginatilan 94,551 28,117 66,434 42,058 34,908 7,151 20,001 1,221 21,222
22 Liloan 407,608 182,338 225,269 168,347 151,394 16,953 62,557 168 62,726
23 Madridejos 61,798 18,515 43,283 66,879 65,233 1,646 7,813 (3,405) 4,409
24 Malabuyoc 82,991 12,647 70,344 47,444 39,052 8,391 49,756 (86) 49,669
25 Medellin 166,942 55,149 111,793 97,698 99,106 (1,407) 10,317 3,378 13,694
26 Minglanilla 572,986 181,991 390,995 187,836 122,695 65,141 212,235 96,245 308,480
27 Moalboal 142,876 29,266 113,610 87,915 75,373 12,542 13,393 3,397 16,790
28 Oslob 151,769 13,530 138,239 87,815 57,951 29,865 73,321 15,228 88,548
29 Pilar 51,745 16,020 35,725 39,703 33,254 6,449 11,166 5,659 16,825
30 Pinamungahan 205,558 39,330 166,228 87,215 64,446 22,770 76,944 3,735 80,679
31 Poro 102,770 35,969 66,801 54,605 50,907 3,698 7,538 3,231 10,769
32 Ronda 75,861 20,290 55,570 57,518 43,891 13,626 19,949 (7,424) 12,526
33 Samboan 77,400 11,796 65,604 56,041 47,154 8,886 19,275 (406) 18,868
34 San Fernando 255,742 23,941 231,801 117,331 100,942 16,389 56,510 (1,943) 54,567
119

35 San Francisco 108,585 30,803 77,782 82,407 78,282 4,125 3,780 8,560 12,340
36 San Remegio 130,552 49,329 81,224 83,543 78,957 4,586 21,001 6,205 27,206
37 Santa Fe 59,600 22,869 36,731 61,459 49,847 11,611 23,990 4,716 28,706
38 Santander 78,832 77,720 1,112 46,456 43,801 2,654 17,912 4,205 22,117
39 Sibonga 232,931 57,023 175,909 85,958 72,356 13,602 51,011 20,861 71,871
40 Sogod 144,401 53,850 90,550 67,061 60,000 7,061 13,838 8,915 22,753
41 Tabogon 92,474 23,716 68,758 67,269 60,932 6,337 21,487 73 21,561
42 Tabuelan 76,845 20,266 56,579 65,049 51,003 14,046 19,025 12,522 31,546
43 Tuburan 153,782 53,602 100,180 104,647 90,027 14,620 72,844 1,179 74,023
44 Tudela 43,968 27,304 16,664 32,804 32,605 199 7,602 4,887 12,488
Sub-Total 7,511,016 2,071,580 5,439,436 3,845,857 3,232,169 613,688 2,008,908 351,643 2,360,550

Negros Oriental
1 Amlan 75,424 22,633 52,791 58,180 52,750 5,430 20,044 983 21,026
2 Ayungon 101,387 26,518 74,869 88,218 86,544 1,674 19,364 (1,315) 18,049
3 Bacong 130,356 55,125 75,232 72,631 63,352 9,279 28,724 (535) 28,188
4 Basay 136,898 65,003 71,896 58,520 55,173 3,347 13,429 1,896 15,325
5 Bindoy 136,173 43,705 92,468 77,700 64,872 12,828 20,307 7,247 27,554
6 Dauin 78,945 22,647 56,298 69,686 59,565 10,121 35,553 2,830 38,383
7 Jimalalud 102,886 15,246 87,639 59,744 49,175 10,570 22,512 (2,297) 20,215
8 La Libertad 242,253 132,814 109,439 77,800 67,054 10,746 138,943 (12,350) 126,594
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


9 Mabinay 367,358 111,137 256,221 127,430 117,360 10,070 87,513 (20,694) 66,819
10 Manjuyod 268,375 69,399 198,976 90,333 79,839 10,495 74,040 1,110 75,150
11 Pamplona 102,043 22,701 79,342 72,411 63,078 9,332 32,312 (1,793) 30,519
12 San Jose 58,953 23,573 35,379 45,618 42,394 3,224 22,539 1,320 23,859
13 Siaton 174,948 38,440 136,508 128,662 111,254 17,409 54,741 (13,039) 41,702
14 Sibulan 147,601 52,791 94,810 105,689 84,646 21,044 44,548 6,811 51,359
15 Sta. Catalina 290,721 65,227 225,494 193,424 127,031 66,393 114,360 11,671 126,031
16 Tayasan 137,141 42,520 94,622 72,248 60,281 11,967 38,249 2,933 41,183
17 Valencia 502,093 106,476 395,617 195,014 167,807 27,207 173,972 1,667 175,639
18 Vallehermoso 72,669 20,227 52,442 67,355 62,018 5,338 20,617 (5,980) 14,637
19 Zamboanguita 148,729 49,313 99,416 62,196 54,722 7,474 31,811 (2,680) 29,131
Sub-Total 3,274,953 985,495 2,289,458 1,722,860 1,468,913 253,946 993,578 (22,214) 971,364

Siquijor
1 E. Villanueva 27,910 5,549 22,360 27,977 25,497 2,480 6,972 1,362 8,334
2 Larena 106,035 59,043 46,992 45,293 42,120 3,173 17,690 (3,948) 13,742
120

3 Lazi 118,375 21,398 96,977 47,579 38,292 9,286 43,581 6,316 49,897
4 Maria 51,063 11,482 39,581 38,276 38,068 208 14,754 (561) 14,193
5 San Juan 100,474 12,960 87,514 39,696 35,254 4,442 37,919 (594) 37,324
6 Siquijor 116,001 22,895 93,106 60,209 54,320 5,889 21,374 882 22,256
Sub-Total 519,858 133,327 386,530 259,030 233,551 25,479 142,289 3,458 145,747
REGIONAL TOTAL 16,822,017 4,926,133 11,895,884 8,835,344 7,591,787 1,243,558 4,362,059 772,809 5,134,868

Region VIII

Biliran
1 Almeria 34,897 9,489 25,408 40,363 36,320 4,043 5,216 1,307 6,523
2 Biliran 60,381 14,698 45,683 41,858 32,816 9,042 23,761 2,546 26,307
3 Cabucgayan 706,604 683,786 22,819 44,574 39,348 5,226 2,693 (275) 2,418
4 Caibiran 42,573 10,411 32,162 47,477 43,502 3,975 4,345 (73) 4,272
5 Culaba 42,304 23,721 18,584 39,785 34,706 5,079 5,586 1,590 7,176
6 Kawayan 42,868 34,528 8,340 44,311 38,005 6,307 3,374 5,239 8,613
7 Maripipi 39,109 10,897 28,212 29,040 26,061 2,980 12,345 2,776 15,122
8 Naval 103,469 17,986 85,483 88,516 87,437 1,079 8,796 8,229 17,025
Sub-Total 1,072,205 805,516 266,690 375,925 338,193 37,732 66,115 21,339 87,454
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


Eastern Samar
1 Arteche 91,589 46,950 44,639 61,370 42,244 19,125 14,228 2,285 16,513
2 Balangiga 53,689 26,859 26,830 49,742 44,013 5,729 15,009 (5,441) 9,568
3 Balangkayan 90,173 43,507 46,667 45,253 41,908 3,345 4,520 (446) 4,074
4 Can-avid 76,220 15,697 60,522 62,955 55,796 7,159 4,201 388 4,589
5 Dolores 164,980 103,944 61,036 97,455 70,896 26,559 9,930 16,231 26,162
6 Gen. Mcarthur 60,085 19,080 41,005 40,593 37,544 3,049 19,419 (7,602) 11,817
7 Giporlos 139,829 33,967 105,862 37,989 29,134 8,855 4,471 348 4,819
8 Guiuan 142,004 41,862 100,142 91,338 78,269 13,069 12,316 10,738 23,054
9 Hernani - - - - - - - - -
10 Jipapad 30,847 3,858 26,989 45,111 41,076 4,035 12,256 (126) 12,130
11 Lawa-an 55,879 24,199 31,680 45,219 43,636 1,583 18,782 (13,177) 5,604
12 Llorente 90,927 42,695 48,233 81,369 73,576 7,793 30,801 8,750 39,551
13 Maslog 84,730 21,413 63,317 43,950 37,232 6,718 11,127 1,574 12,701
14 Maydolong 95,414 21,126 74,287 66,870 59,685 7,184 4,067 872 4,938
15 Mercedes 19,083 4,456 14,627 23,501 24,026 (525) 2,014 (209) 1,806
121

16 Oras 24,419 6,505 17,914 68,647 66,989 1,658 6,526 (531) 5,994
17 Quinapondan 46,369 9,054 37,315 40,055 37,650 2,405 7,325 4,097 11,422
18 Salcedo 28,203 17,428 10,775 54,816 51,513 3,303 5,841 2,806 8,647
19 San Julian 125,403 27,875 97,528 49,100 39,084 10,016 14,139 6,173 20,312
20 San Policarpio 44,958 13,565 31,393 38,151 35,107 3,044 9,524 (2,223) 7,302
21 Sulat 75,526 38,233 37,293 49,172 40,029 9,144 9,549 4,507 14,056
22 Taft - - - - - - - - -
Sub-Total 1,540,326 562,272 978,055 1,092,657 949,408 143,249 216,045 29,013 245,058

Leyte
1 Abuyog 252,692 61,175 191,517 146,673 126,849 19,824 37,365 11,787 49,152
2 Alang-alang 207,991 83,533 124,458 95,792 90,313 5,479 59,954 6,886 66,839
3 Albuera 105,409 41,009 64,400 88,460 77,392 11,068 28,522 21,863 50,384
4 Babatngon 79,872 26,072 53,801 54,491 44,862 9,628 19,666 4,843 24,508
5 Barugo 109,361 32,998 76,363 58,294 50,942 7,352 20,909 4,713 25,622
6 Bato 142,847 59,569 83,278 76,617 65,776 10,841 10,566 7,102 17,668
7 Burauen - - - - - - - - -
8 Calubian 81,221 33,804 47,418 58,527 57,469 1,058 2,312 11,380 13,692
9 Capoocan 130,869 34,081 96,788 64,315 49,166 15,149 51,529 9,736 61,265
10 Carigara 205,088 79,366 125,722 87,755 61,349 26,406 49,511 3,613 53,124
11 Dagami - - - - - - - - -
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


12 Dulag 155,009 26,475 128,535 75,417 63,480 11,936 5,016 7,761 12,777
13 Hilongos 229,017 67,074 161,943 103,639 85,852 17,787 62,349 (7,338) 55,011
14 Hindang 100,191 24,412 75,779 48,485 44,523 3,961 41,105 3,250 44,355
15 Inopacan 96,446 29,422 67,023 50,497 52,707 (2,210) 14,882 (1,493) 13,389
16 Isabel - - - - - - - - -
17 Jaro 183,014 68,276 114,738 78,994 73,267 5,727 13,510 6,390 19,900
18 Javier 67,537 6,833 60,704 58,645 47,995 10,650 56,601 (40,704) 15,897
19 Julita 100,718 62,343 38,375 38,329 33,022 5,307 20,158 5,419 25,577
20 Kananga 508,067 135,694 372,374 175,305 144,174 31,131 177,182 (2,025) 175,156
21 La Paz 95,384 34,038 61,346 45,272 41,559 3,714 19,009 1,507 20,517
22 Leyte 120,585 31,089 89,496 71,215 65,345 5,870 48,718 (1) 48,717
23 Mahaplag - - - - - - - - -
24 Matag-ob 66,633 15,992 50,641 46,383 47,941 (1,558) 28,024 3,912 31,936
25 Matalom - - - - - - - - -
26 Mayorga - - - - - - - - -
27 McArthur - - - - - - - - -
122

28 Merida 65,586 23,055 42,531 54,527 46,754 7,773 16,294 7,192 23,485
29 Palo - - - - - - - - -
30 Palompon - - - - - - - - -
31 Pastrana - - - - - - - - -
32 San Isidro 174,485 133,271 41,213 60,134 57,307 2,827 19,715 (4,817) 14,898
33 San Miguel - - - - - - - - -
34 Sta. Fe 101,162 27,969 73,193 45,261 29,927 15,333 11,466 9,116 20,583
35 Tabango 150,792 78,817 71,975 60,895 59,483 1,412 25,956 (1,863) 24,093
36 Tabon-Tabon 40,169 6,794 33,374 30,246 25,548 4,699 8,243 (143) 8,101
37 Tanauan - - - - - - - - -
38 Tolosa 89,484 34,335 55,148 42,407 35,907 6,500 4,229 5,429 9,658
39 Tunga - - - - - - - - -
40 Vilaba 145,706 83,503 62,203 76,896 73,818 3,079 19,639 9,923 29,562
Sub-Total 3,805,335 1,340,998 2,464,336 1,893,472 1,652,728 240,744 872,428 83,437 955,865

Northern Samar
1 Allen 132,395 59,288 73,107 69,585 46,886 22,698 1,187 2,418 3,606
2 Biri - - - - - - - - -
3 Bobon 57,616 36,101 21,515 57,621 48,511 9,110 5,588 5,761 11,349
4 Capul 38,021 17,076 20,944 33,318 30,885 2,433 3,442 7,280 10,722
5 Catarman 359,328 63,039 296,288 185,605 152,281 33,324 10,166 (896) 9,271
6 Catubig 97,913 35,559 62,355 69,189 52,310 16,878 44,216 11,414 55,630
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


7 Gamay 128,354 60,924 67,430 80,779 43,163 37,616 19,574 6,605 26,179
8 Laoang 173,276 49,038 124,238 100,731 85,017 15,714 64,443 1,908 66,351
9 Lapinig 57,514 7,955 49,559 34,959 30,675 4,284 9,636 2,306 11,942
10 Las Navas - - - - - - - - -
11 Lavezares 56,533 16,314 40,218 56,324 46,766 9,558 13,646 1,983 15,630
12 Lope de Vega 33,872 17,838 16,035 55,078 49,197 5,881 3,280 4,101 7,381
13 Mapanas 25,597 9,643 15,954 39,849 35,753 4,096 4,184 2,130 6,313
14 Mondragon - - - - - - - - -
15 Palapag 134,571 51,759 82,813 67,610 55,860 11,751 23,432 11,325 34,757
16 Pambujan 91,417 42,849 48,568 61,873 54,086 7,787 5,851 8,326 14,177
17 Rosario 28,011 5,634 22,377 30,543 29,531 1,011 6,070 (2,002) 4,068
18 San Antonio 16,657 3,463 13,194 30,107 29,780 327 7,032 1,609 8,641
19 San Isidro 110,142 53,118 57,024 66,463 57,189 9,274 15,564 23,575 39,139
20 San Jose 40,267 21,951 18,316 37,931 35,135 2,796 12,441 10,785 23,226
21 San Roque 34,575 9,777 24,797 57,101 49,106 7,995 4,943 3,913 8,856
22 San Vicente - - - - - - - - -
123

23 Silvino Lubos 92,024 9,312 82,711 49,729 42,953 6,776 27,315 4,334 31,649
24 Victoria 218,955 88,458 130,497 53,938 39,897 14,041 7,418 6,494 13,912
Sub-Total 1,927,038 659,097 1,267,941 1,238,334 1,014,983 223,351 289,429 113,369 402,799

Samar
1 Almagro 51,821 21,478 30,343 32,520 27,127 5,393 6,487 16,572 23,060
2 Basey 262,514 132,744 129,770 123,892 168,744 (44,852) 12,251 11,039 23,290
3 Calbiga 103,034 52,986 50,047 64,541 56,878 7,663 1,157 5,696 6,853
4 Daram 113,625 45,109 68,516 70,781 69,979 802 5,783 3,689 9,472
5 Gandara 89,190 9,689 79,501 98,325 88,536 9,790 4,249 (1,882) 2,367
6 Hinabangan 82,042 24,243 57,799 73,706 64,237 9,469 30,427 4,507 34,934
7 Jiabong 30,231 17,972 12,259 40,701 37,623 3,077 2,638 1,765 4,404
8 Marabut - - - - - - - - -
9 Matuguinao 57,112 5,395 51,716 42,373 40,499 1,874 17,311 (645) 16,667
10 Motiong 77,495 34,778 42,717 48,818 40,988 7,830 3,440 (843) 2,597
11 Pagsanghan 103,251 80,827 22,423 29,906 26,177 3,730 15,458 (4,528) 10,930
12 Paranas 107,280 33,522 73,758 97,461 79,246 18,215 12,694 (3,018) 9,676
13 Pinabacdao - - - - - - - - -
14 San Jorge 35,527 6,927 28,600 54,267 44,091 10,176 7,720 5,013 12,733
15 San Jose de Bauan 68,645 9,453 59,191 54,912 46,659 8,252 10,869 (2,798) 8,071
16 San Sebastian - - - - - - - - -
17 Sta. Margarita 61,997 49,475 12,522 61,332 60,731 601 6,473 3,136 9,609
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


18 Sta. Rita 209,529 61,157 148,372 91,932 63,159 28,773 22,898 3,884 26,782
19 Sto. Niño 80,978 29,147 51,830 40,090 29,703 10,387 6,673 (1,824) 4,848
20 Tagapul-an 69,764 6,187 63,577 28,276 21,646 6,630 4,744 906 5,650
21 Talalora - - - - - - - - -
22 Tarangnan 46,928 15,567 31,361 52,537 40,102 12,435 10,998 (3,041) 7,957
23 Villareal 90,059 33,432 56,627 51,866 41,254 10,612 7,344 5,700 13,044
24 Zumarraga 24,221 12,183 12,038 37,637 38,019 (382) 13,039 (4,326) 8,712
Sub-Total 1,765,240 682,271 1,082,969 1,195,872 1,085,399 110,473 202,655 39,002 241,657

Southern Leyte
1 Anahawan 67,277 28,704 38,573 34,013 31,748 2,266 12,720 (4,802) 7,918
2 Bontoc 105,639 76,748 28,891 59,042 55,370 3,672 9,952 (182) 9,770
3 Hinunangan 138,484 70,054 68,429 67,452 61,400 6,052 6,341 (68) 6,272
4 Hinundayan 60,652 27,246 33,406 38,796 35,514 3,281 7,952 7,218 15,169
5 Libagon 81,826 30,949 50,876 44,320 38,813 5,507 8,164 1,216 9,380
6 Liloan 117,429 36,614 80,815 50,225 43,297 6,928 17,406 9,751 27,157
124

7 Limasawa 44,392 13,303 31,089 24,206 22,723 1,483 3,178 2,854 6,032
8 Macrohon 96,982 58,107 38,875 58,786 56,985 1,801 20,743 2,377 23,120
9 Malitbog 95,988 6,920 89,068 51,502 41,964 9,537 7,760 853 8,612
10 Padre Burgos 58,330 30,454 27,876 34,488 32,703 1,785 2,204 274 2,478
11 Pintuyan 52,195 21,251 30,943 31,914 28,339 3,575 20,512 (4,308) 16,204
12 San Francisco 43,410 19,801 23,610 37,317 31,865 5,452 3,150 (3,202) (52)
13 San Juan - - - - - - - - -
14 San Ricardo 45,231 13,720 31,511 35,962 33,561 2,401 2,676 127 2,803
15 Silago 140,484 95,324 45,159 50,019 48,075 1,944 5,077 2,975 8,052
16 Sogod 243,646 182,426 61,219 97,051 95,184 1,867 12,137 (3,557) 8,580
17 St. Bernard 147,784 70,895 76,889 58,364 57,933 432 10,280 (2,023) 8,257
18 Tomas Uppos - - - - - - - - -
Sub-Total 1,539,748 782,518 757,230 773,458 715,475 57,983 150,252 9,501 159,753
REGIONAL TOTAL 11,649,892 4,832,671 6,817,221 6,569,718 5,756,186 813,531 1,796,925 295,661 2,092,586

Region IX

Zamboanga del Norte


1 Bacungan (Leon Postigo) 58,780 30,326 28,455 67,759 68,661 (901) 20,813 (3,006) 17,807
2 Baliguian 83,378 27,430 55,948 75,189 55,354 19,835 11,226 (167) 11,059
3 Godod 52,891 13,351 39,541 53,082 46,714 6,368 26,577 (6,771) 19,806
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


4 Gutalac 104,247 43,892 60,355 91,896 87,549 4,348 13,384 (5,362) 8,021
5 Jose Dalman 64,560 23,248 41,312 56,601 56,361 240 22,763 (6,446) 16,317
6 Kalawit 83,595 21,546 62,049 58,016 49,593 8,423 29,562 (6,163) 23,399
7 Katipunan 120,435 38,757 81,679 113,656 78,777 34,879 18,512 31,471 49,983
8 La Libertad 61,346 19,947 41,399 32,885 28,514 4,371 27,329 2,521 29,850
9 Labason 108,158 37,460 70,698 79,078 70,802 8,276 25,630 3,462 29,091
10 Liloy 109,243 33,719 75,524 80,044 68,444 11,600 13,365 635 14,000
11 Manukan 130,483 43,308 87,175 81,128 70,272 10,856 30,040 (6,353) 23,687
12 Mutia 69,389 28,307 41,082 37,955 32,608 5,347 10,049 1,997 12,046
13 Piñan 87,808 16,564 71,244 51,429 44,071 7,358 16,717 (2,927) 13,791
14 Polanco 139,946 44,008 95,938 78,846 71,919 6,927 36,421 5,241 41,662
15 Pres. Manuel A.Roxas 218,863 86,972 131,892 105,359 97,809 7,550 39,525 (11,042) 28,483
16 Rizal 66,170 41,642 24,528 41,521 39,156 2,365 23,135 (1,829) 21,306
17 Salug 86,915 21,873 65,043 71,549 64,044 7,505 13,593 7,026 20,619
18 Sergio Osmeña Sr. 235,032 123,860 111,172 98,863 83,721 15,142 34,781 818 35,599
19 Siayan 182,906 95,254 87,652 96,443 87,365 9,077 60,691 4,038 64,729
20 Sibuco 204,864 13,678 191,186 113,588 72,332 41,256 88,516 (65,618) 22,898
125

21 Sibutad 59,075 14,128 44,946 42,272 34,681 7,591 25,722 4,190 29,912
22 Sindangan 260,446 116,943 143,503 161,903 148,742 13,161 57,826 (5,222) 52,604
23 Siocon 286,321 94,519 191,802 125,332 107,441 17,891 22,646 13,226 35,873
24 Sirawai 134,774 50,717 84,057 65,677 49,250 16,427 11,043 7,946 18,989
25 Tampilisan 78,977 37,982 40,995 54,696 50,733 3,963 18,984 1,328 20,312
Sub-Total 3,088,604 1,119,430 1,969,173 1,934,767 1,664,913 269,854 698,848 (37,005) 661,842

Zamboanga del Sur


1 Aurora 297,775 113,524 184,251 158,123 78,289 79,834 77,172 10,634 87,806
2 Bayog 99,964 33,514 66,450 95,760 91,206 4,554 23,538 (9,797) 13,742
3 Dimataling 104,141 32,492 71,648 58,889 47,951 10,938 4,472 2,600 7,071
4 Dinas 97,302 25,282 72,020 67,557 61,236 6,321 5,143 2,632 7,775
5 Dumalinao 185,475 57,943 127,533 76,854 68,335 8,518 18,589 2,207 20,796
6 Dumingag 217,818 117,606 100,212 100,869 94,528 6,341 28,979 30,347 59,326
7 Guipos 54,119 20,868 33,251 50,384 46,040 4,344 9,171 (5,100) 4,071
8 Josefina 131,408 74,965 56,443 48,541 36,469 12,072 18,689 2,299 20,988
9 Kumalarang 228,700 80,265 148,435 75,584 57,147 18,437 18,710 (2,987) 15,723
10 Labangan 105,486 17,950 87,536 72,861 57,059 15,801 3,782 4,036 7,818
11 Lakewood 75,796 7,412 68,384 56,851 50,980 5,871 8,786 1,268 10,054
12 Lapuyan 165,167 90,452 74,716 74,568 73,612 956 8,991 9,400 18,390
13 Mahayag 195,336 71,644 123,692 100,252 97,275 2,977 21,444 1,714 23,157
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


14 Margosatubig 261,884 143,816 118,068 69,847 62,573 7,274 32,430 (3,308) 29,122
15 Midsalip 191,812 33,425 158,387 69,405 57,797 11,608 97,219 (11,347) 85,871
16 Molave 364,953 90,271 274,682 135,879 117,494 18,385 19,140 4,784 23,924
17 Pitogo 74,322 34,815 39,507 56,963 50,439 6,524 14,239 159 14,398
18 Ramon Magsaysay 123,233 34,217 89,017 62,519 56,875 5,644 34,680 (2,613) 32,067
19 San Miguel 95,941 49,359 46,582 53,479 45,989 7,490 28,838 5,934 34,771
20 San Pablo 149,409 63,030 86,379 62,116 59,049 3,067 35,928 (17,591) 18,337
21 Sominot 78,255 24,958 53,296 46,309 41,591 4,718 12,080 (2,347) 9,733
22 Tabina 144,554 38,381 106,173 56,372 50,595 5,777 6,100 6,980 13,080
23 Tambulig 102,904 29,238 73,667 71,480 62,325 9,155 16,499 2,947 19,445
24 Tigbao 191,298 108,570 82,728 66,755 47,110 19,645 39,903 4,988 44,891
25 Tukuran 205,333 45,360 159,973 72,299 64,170 8,129 32,651 1,522 34,172
26 Vincenzo Sagun 139,011 52,470 86,541 52,909 44,182 8,727 25,950 (7,620) 18,330
Sub-Total 4,081,397 1,491,827 2,589,570 1,913,423 1,620,318 293,105 643,121 31,741 674,862

Zamboanga Sibugay
126

1 Alicia 224,353 94,701 129,651 73,000 64,300 8,700 43,120 8,908 52,029
2 Buug 214,986 60,719 154,267 82,068 79,409 2,659 23,819 3,494 27,313
3 Diplahan 166,900 52,597 114,303 99,946 70,283 29,663 18,958 14,525 33,484
4 Imelda 112,040 44,411 67,630 66,032 56,508 9,525 33,027 (5,523) 27,504
5 Ipil 532,432 127,482 404,950 159,754 133,943 25,811 67,370 13,639 81,009
6 Kabasalan 298,377 113,112 185,265 101,665 85,933 15,732 36,979 4,545 41,524
7 Mabuhay 187,393 96,894 90,499 75,180 62,609 12,571 18,917 7,659 26,576
8 Malangas 164,072 34,178 129,893 69,799 53,416 16,382 35,530 12,104 47,633
9 Naga 133,109 36,214 96,895 78,663 70,717 7,946 17,122 8,681 25,803
10 Olutanga 91,806 58,070 33,736 59,143 55,034 4,109 16,760 3,784 20,544
11 Payao 84,752 34,316 50,436 68,571 64,838 3,733 12,407 (4,557) 7,850
12 R.T. Lim 124,762 54,557 70,206 84,313 72,425 11,888 35,446 (1,742) 33,704
13 Siay 114,436 28,467 85,969 90,355 70,287 20,068 1,675 (112) 1,563
14 Talusan 131,609 72,093 59,516 52,645 44,131 8,514 25,547 13,106 38,653
15 Titay 193,782 135,144 58,638 101,296 87,188 14,107 8,698 5,497 14,195
16 Tungawan 158,067 69,321 88,746 127,535 111,533 16,003 30,071 (3,039) 27,032
Sub-Total 2,932,876 1,112,277 1,820,599 1,389,965 1,182,555 207,410 425,445 80,971 506,416
REGIONAL TOTAL 10,102,876 3,723,533 6,379,343 5,238,155 4,467,786 770,369 1,767,413 75,707 1,843,120
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


Region X

Bukidnon
1 Baungon 140,125 43,965 96,160 94,135 77,343 16,792 85,462 (27,686) 57,776
2 Cabanglasan 127,504 25,753 101,751 77,025 63,771 13,254 34,629 13,362 47,991
3 Damulog 114,139 48,448 65,692 65,995 68,191 (2,197) 35,363 3,288 38,651
4 Dangcagan 74,420 22,473 51,947 82,570 79,285 3,285 13,902 4,644 18,546
5 Don Carlos 283,843 68,751 215,092 124,798 100,591 24,207 104,483 21,646 126,130
6 Impasug-0ng 249,538 63,018 186,520 170,159 148,459 21,700 96,898 28,851 125,748
7 Kadingilan 107,281 41,429 65,852 88,777 69,141 19,636 23,540 (1,083) 22,457
8 Kalilangan 213,843 94,429 119,414 90,399 76,648 13,751 80,184 2,535 82,720
9 Kibawe 290,593 43,936 246,657 96,488 70,639 25,848 80,166 21,518 101,684
10 Kitaokitao 110,925 42,168 68,757 107,140 100,575 6,565 20,387 259 20,645
11 Lantapan 319,893 71,153 248,741 115,840 89,844 25,997 52,192 5,986 58,177
12 Libona 222,679 54,479 168,200 110,140 102,646 7,493 13,165 (4,736) 8,430
13 Malitbog 243,477 67,852 175,625 99,050 92,051 6,999 36,029 (2,238) 33,790
127

14 Manolo Fortich 500,809 152,220 348,589 204,130 158,797 45,333 86,934 19,093 106,027
15 Maramag 356,252 99,192 257,060 194,712 180,341 14,370 54,340 2,689 57,029
16 Pangantucan 338,169 93,725 244,444 121,962 102,248 19,714 77,403 16,613 94,017
17 Quezon 313,723 63,272 250,450 214,468 211,215 3,254 51,892 (1,588) 50,304
18 San Fernando 259,160 44,058 215,102 129,319 114,370 14,949 34,134 17,838 51,971
19 Sumilao 79,842 37,222 42,620 74,546 71,435 3,111 5,844 5,836 11,679
20 Talakag 390,866 153,939 236,926 190,820 150,834 39,986 54,805 30,974 85,779
Sub-Total 4,737,083 1,331,481 3,405,601 2,452,474 2,128,424 324,050 1,041,752 157,800 1,199,552

Camiguin
1 Catarman 64,376 13,126 51,250 43,634 38,804 4,830 18,584 2,158 20,742
2 Guinsiliban 16,446 4,155 12,291 25,493 24,220 1,272 5,955 (2,795) 3,160
3 Mahinog 51,376 9,946 41,430 39,011 39,732 (721) 9,460 (752) 8,707
4 Mambajao 134,958 28,897 106,061 89,810 92,745 (2,935) 30,450 (6,676) 23,773
5 Sagay 25,360 3,818 21,542 37,164 36,111 1,052 4,508 (2,123) 2,384
Sub-Total 292,516 59,943 232,574 235,112 231,613 3,499 68,955 (10,188) 58,767

Lanao del Norte


1 Bacolod 38,325 25,117 13,208 52,165 52,978 (813) 657 3,747 4,404
2 Baloi 197,447 23,972 173,475 93,026 73,256 19,771 34,642 (7,054) 27,588
3 Baroy 37,948 12,858 25,090 48,756 45,890 2,867 6,099 4,125 10,224
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


4 Kapatagan 195,014 119,031 75,982 115,790 111,716 4,073 22,495 (6,087) 16,408
5 Kauswagan 67,276 40,641 26,635 49,718 48,822 896 16,266 1,074 17,339
6 Kolambugan 129,603 34,543 95,059 61,525 58,321 3,204 30,104 6,400 36,503
7 Lala 137,666 88,781 48,884 126,246 115,735 10,511 21,516 966 22,483
8 Linamon 83,615 24,257 59,357 48,204 47,879 325 10,684 1,314 11,998
9 Maigo 56,251 35,340 20,911 53,060 49,154 3,906 6,544 (47) 6,497
10 Matungao 12,131 281 11,850 36,866 37,804 (939) 1,036 (534) 502
11 Munai 56,879 4,557 52,322 60,563 58,764 1,799 754 2,104 2,857
12 Nunumgan 92,041 5,021 87,020 78,101 75,080 3,021 24,848 1,675 26,523
13 Pantao-Ragat 18,712 189 18,523 49,873 46,668 3,205 186 117 302
14 Pantar 20,087 14,473 5,614 40,974 41,604 (630) 81 12 93
15 Poona Piagao 67,377 12,590 54,787 61,668 59,941 1,727 1,274 (1,199) 75
16 R. Magsaysay 13,804 7,271 6,533 47,046 46,225 821 6,642 (3,312) 3,331
17 S.N. Dimaporo 55,792 7,034 48,758 73,728 67,463 6,265 11,524 2,524 14,048
18 Salvador 52,798 7,445 45,353 48,934 43,594 5,340 12,286 3,606 15,892
19 Sapad 43,684 29,161 14,523 41,236 36,683 4,553 2,894 2,922 5,816
20 Tagoloan 12,129 2,263 9,866 39,833 36,664 3,168 777 382 1,159
128

21 Tangkal 56,824 32,306 24,518 44,329 41,900 2,429 342 4,296 4,639
22 Tubod 119,827 47,533 72,294 95,226 85,895 9,331 26,954 1,927 28,882
Sub-Total 1,565,229 574,664 990,565 1,366,866 1,282,037 84,829 238,604 18,959 257,563

Misamis Occidental
1 Aloran 153,015 74,222 78,792 61,478 59,096 2,381 12,606 (1,808) 10,798
2 Baliangao 31,989 9,418 22,571 41,041 40,257 784 4,519 (1,083) 3,436
3 Bonifacio 217,843 164,247 53,596 72,718 64,925 7,792 23,959 (13,265) 10,694
4 Calamba 126,260 53,820 72,441 65,182 55,685 9,497 42,023 2,245 44,268
5 Clarin 65,494 34,792 30,702 70,027 65,052 4,976 13,837 4,881 18,718
6 Concepcion 62,772 25,275 37,497 30,001 26,798 3,204 9,458 (3,963) 5,494
7 Don Victorino 127,660 38,545 89,114 52,772 45,328 7,444 33,035 3,616 36,651
8 Jimenez 80,396 41,982 38,414 73,632 66,352 7,280 29,023 275 29,297
9 Lopez Jaena 79,965 34,338 45,627 54,514 49,872 4,642 29,885 (3,700) 26,185
10 Panaon 149,187 76,542 72,646 37,660 34,556 3,103 9,975 (793) 9,182
11 Plaridel 84,574 27,722 56,852 76,506 71,101 5,405 13,403 (6,842) 6,561
12 Sapang Dalaga 124,106 39,730 84,376 47,149 47,232 (82) 17,959 (27) 17,932
13 Sinacaban 108,724 78,160 30,563 50,896 47,522 3,374 13,322 (1,241) 12,081
14 Tudela 96,011 61,408 34,603 62,021 56,916 5,105 15,675 2,350 18,024
Sub-Total 1,507,996 760,201 747,795 795,597 730,692 64,905 268,677 (19,356) 249,321
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position

Misamis Oriental
1 Alubijid 77,866 33,689 44,177 78,857 56,779 22,078 10,933 8,930 19,863
2 Balingasag 151,527 66,152 85,375 110,338 88,693 21,645 19,477 7,164 26,641
3 Balingoan 23,464 12,163 11,301 38,245 37,758 487 2,296 371 2,667
4 Binuangan 79,128 23,495 55,633 27,893 24,859 3,034 13,974 1,002 14,976
5 Claveria 163,432 119,271 44,160 129,624 118,825 10,799 8,869 3,677 12,546
6 Gitagum 48,063 23,162 24,901 40,479 37,131 3,348 16,936 3,504 20,440
7 Initao 138,488 27,346 111,142 66,376 48,510 17,865 34,984 1,240 36,224
8 Jasaan 168,510 96,384 72,127 118,243 107,103 11,140 (49) 5,542 5,494
9 Kinoguitan 27,629 14,246 13,383 35,410 34,209 1,201 13,471 (2,716) 10,755
10 Lagonglong 103,435 53,205 50,230 46,483 43,647 2,836 16,908 (1,567) 15,340
11 Laguindingan 63,937 38,296 25,641 49,255 44,127 5,128 6,693 5,874 12,568
12 Libertad 37,826 10,993 26,834 33,918 27,304 6,615 15,221 (574) 14,647
13 Lugait 256,452 92,147 164,306 79,321 69,681 9,640 93,356 4,856 98,211
14 Magsaysay 134,192 27,264 106,928 65,912 54,929 10,983 28,512 (418) 28,094
15 Manticao 101,741 7,150 94,591 58,738 47,551 11,187 27,593 (2,389) 25,204
129

16 Medina 120,989 49,015 71,975 69,588 61,639 7,949 15,472 2,135 17,607
17 Naawan 106,230 32,626 73,603 53,504 52,415 1,089 12,481 2,521 15,002
18 Opol 284,459 98,036 186,424 110,369 92,137 18,232 24,432 4,457 28,890
19 Salay 116,132 56,696 59,436 59,723 50,250 9,474 25,969 9,138 35,107
20 Sugbong Cogon 52,202 25,879 26,323 40,134 46,096 (5,962) 16,532 (8,415) 8,118
21 Tagoloan 203,455 62,965 140,489 232,458 218,692 13,766 14,386 (3,133) 11,253
22 Talisayan 51,687 11,732 39,955 55,291 49,009 6,282 10,453 915 11,368
23 Villanueva 165,925 95,534 70,392 140,196 132,004 8,192 41,389 (10,528) 30,861
Sub-Total 2,676,770 1,077,445 1,599,325 1,740,354 1,543,347 197,007 470,288 31,587 501,876
REGIONAL TOTAL 10,779,593 3,803,734 6,975,859 6,590,402 5,916,112 674,290 2,088,277 178,802 2,267,079

Region XI

Compostela Valley
1 Compostela 313,116 101,337 211,779 143,319 132,558 10,761 57,752 21,328 79,080
2 Laak 169,317 92,869 76,448 170,184 172,638 (2,454) 23,253 13,125 36,378
3 Mabini 129,872 55,501 74,371 95,694 85,703 9,991 15,792 1,844 17,636
4 Maco 270,297 85,342 184,955 172,870 158,348 14,522 42,171 1,022 43,194
5 Maragusan 120,085 27,244 92,841 141,339 127,545 13,794 33,695 4,235 37,930
6 Mawab 245,333 107,721 137,612 81,039 73,625 7,414 38,028 (5,213) 32,814
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


7 Monkayo 430,594 187,205 243,388 214,019 197,541 16,477 41,698 17,949 59,648
8 Montevista 111,407 40,855 70,552 95,750 85,148 10,601 30,307 987 31,294
9 Nabunturan 256,773 109,151 147,622 183,165 150,232 32,933 52,713 25,174 77,886
10 New Bataan 192,154 90,769 101,385 116,548 105,812 10,736 55,522 1,593 57,115
11 Pantukan 233,327 67,472 165,855 163,626 146,719 16,907 40,863 295 41,158
Sub-Total 2,472,274 965,466 1,506,808 1,577,551 1,435,870 141,681 431,793 82,339 514,132

Davao del Norte


1 Asuncion 229,054 118,460 110,594 114,811 90,406 24,405 19,264 13,733 32,997
2 BE Dujali 202,531 115,315 87,216 63,531 53,836 9,695 23,078 (832) 22,247
3 Carmen 256,615 115,477 141,138 146,691 102,123 44,567 53,006 33,719 86,726
4 Kapalong 251,722 95,993 155,729 195,013 188,615 6,399 55,181 (7,595) 47,586
5 New Corella 121,711 38,482 83,229 109,313 99,195 10,118 26,508 4,922 31,430
6 San Isidro 56,269 28,941 27,328 58,669 49,439 9,231 14,035 5,546 19,581
7 Sto. Tomas 518,786 159,863 358,923 217,688 182,506 35,182 124,082 (1,220) 122,862
8 Talaingod 132,634 54,708 77,926 98,526 89,855 8,671 21,491 5,597 27,088
130

Sub-Total 1,769,321 727,238 1,042,083 1,004,242 855,974 148,268 336,645 53,872 390,517

Davao Oriental
1 Baganga 245,627 42,977 202,650 152,444 105,718 46,727 69,015 38,487 107,501
2 Banay-Banay 138,369 31,859 106,511 103,141 107,568 (4,427) 41,431 (10,031) 31,400
3 Boston 137,961 28,773 109,188 60,813 47,328 13,486 22,766 13,464 36,230
4 Caraga 227,193 108,489 118,704 108,761 89,415 19,346 74,557 8,285 82,842
5 Cateel 149,328 82,236 67,093 97,521 91,456 6,065 20,144 (2,314) 17,830
6 Gov. Generoso 86,311 26,987 59,324 107,798 102,158 5,640 13,975 11,485 25,461
7 Lupon 264,779 90,028 174,751 173,360 162,928 10,432 45,228 (1,778) 43,450
8 Manay 157,228 93,521 63,706 98,384 93,518 4,866 29,426 7,701 37,127
9 San Isidro 117,207 44,137 73,069 79,081 70,377 8,705 32,507 (1,317) 31,189
10 Tarragona 264,201 127,047 137,155 80,130 63,175 16,956 27,201 (14,342) 12,859
Sub-Total 1,788,204 676,055 1,112,150 1,061,434 933,640 127,795 376,250 49,640 425,890

Davao del Sur


1 Bansalan 212,165 119,835 92,330 115,472 109,107 6,364 39,246 6,577 45,823
2 Don Marcelino 114,165 26,751 87,414 87,001 76,778 10,223 17,361 2,921 20,282
3 Hagonoy 106,777 40,529 66,247 91,603 84,665 6,938 26,857 3,508 30,366
4 Jose Abad Santos 197,359 40,061 157,297 135,872 119,523 16,349 11,304 11,756 23,060
5 Kiblawan 265,841 148,276 117,565 101,696 95,374 6,322 19,673 10,415 30,088
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


6 Magsaysay 90,240 43,038 47,202 93,584 88,941 4,643 15,273 (791) 14,482
7 Malalag 140,560 45,692 94,868 93,528 91,798 1,730 24,319 3,599 27,918
8 Malita 468,491 91,030 377,461 222,517 169,569 52,948 45,506 18,251 63,757
9 Matanao 263,681 143,115 120,565 97,957 87,402 10,555 40,084 6,155 46,239
10 Padada 70,113 10,747 59,365 68,200 66,167 2,033 20,444 (10,242) 10,202
11 Santa Cruz 564,237 330,126 234,111 211,261 183,996 27,265 140,689 3,325 144,014
12 Santa Maria 133,866 17,158 116,709 89,169 81,314 7,854 4,652 5,603 10,255
13 Saranggani 94,962 29,625 65,336 50,767 44,348 6,419 14,786 1,757 16,543
14 Sulop 43,219 19,718 23,501 73,313 60,609 12,704 16,326 (2,118) 14,208
Sub-Total 2,765,674 1,105,702 1,659,972 1,531,939 1,359,591 172,348 436,520 60,714 497,235
REGIONAL TOTAL 8,795,474 3,474,461 5,321,013 5,175,167 4,585,075 590,092 1,581,208 246,566 1,827,773

Region XII

North Cotabato
1 Alamada 240,640 118,116 122,524 154,765 143,881 10,884 84,495 (4,709) 79,786
131

2 Aleosan 86,869 29,240 57,629 73,320 66,437 6,884 5,226 11,042 16,269
3 Antipas 100,489 58,510 41,979 98,859 93,239 5,620 21,082 (8,989) 12,093
4 Arakan 113,624 51,097 62,527 121,128 113,621 7,508 53,008 (8,315) 44,693
5 Banisilan 76,397 24,480 51,917 107,196 92,951 14,246 4,803 (1,775) 3,028
6 Carmen 363,442 77,512 285,930 200,541 162,185 38,356 135,617 (33,570) 102,047
7 Kabacan 340,833 171,607 169,226 172,690 158,462 14,229 42,504 21,482 63,987
8 Libungan 154,918 115,371 39,548 85,763 81,235 4,528 9,266 15,773 25,039
9 Magpet 160,874 58,503 102,370 132,722 117,884 14,838 38,116 5,530 43,646
10 Makilala 268,335 118,291 150,044 159,395 142,852 16,543 23,038 3,150 26,188
11 Matalam 320,016 44,608 275,409 146,204 119,687 26,517 119,694 (1,660) 118,034
12 Midsayap 308,380 74,074 234,306 202,661 159,488 43,173 118,418 27,460 145,878
13 M'lang 252,541 93,295 159,247 150,033 140,326 9,707 43,784 (2,702) 41,082
14 Pigcawayan 152,244 50,641 101,603 114,346 102,364 11,982 47,221 20,074 67,295
15 Pikit 195,746 95,377 100,370 183,560 171,614 11,946 3,582 6,086 9,668
16 President Roxas 170,627 85,536 85,091 127,138 123,299 3,839 24,145 (844) 23,301
17 Tulunan 155,927 87,201 68,727 106,278 95,719 10,560 51,665 (1,389) 50,276
Sub-Total 3,461,904 1,353,457 2,108,447 2,336,602 2,085,242 251,359 825,665 46,643 872,308

Sarangani
1 Alabel 250,253 63,215 187,038 161,534 146,270 15,264 60,319 (2,143) 58,177
2 Glan 366,325 37,007 329,318 182,583 145,989 36,594 121,457 (5,616) 115,841
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


3 Kiamba 115,632 51,299 64,332 109,487 101,231 8,256 34,092 3,970 38,062
4 Maasim 132,857 34,391 98,466 118,918 103,061 15,858 23,413 6,370 29,783
5 Maitum 180,725 36,002 144,723 92,448 82,998 9,449 54,977 7,994 62,971
6 Malapatan 181,349 15,509 165,840 145,513 128,064 17,449 35,308 1,604 36,912
7 Malungon 212,990 43,732 169,258 189,594 183,100 6,494 28,389 (5,277) 23,112
Sub-Total 1,440,131 281,156 1,158,975 1,000,077 890,713 109,364 357,956 6,902 364,858

South Cotabato
1 Banga 184,841 79,615 105,226 134,450 109,982 24,468 35,894 17,988 53,883
2 Lake Sebu 150,858 68,005 82,852 156,492 148,214 8,278 14,298 4,368 18,666
3 Norala 131,910 44,645 87,265 83,029 70,042 12,988 24,797 9,965 34,762
4 Polomolok 910,876 387,771 523,106 312,504 264,608 47,896 206,368 8,501 214,870
5 Santo Niño 146,487 57,643 88,843 73,603 64,047 9,556 30,565 2,729 33,293
6 Surallah 302,701 143,399 159,302 183,494 166,195 17,299 67,011 (5,359) 61,651
7 Tampakan 117,021 25,506 91,515 110,694 98,269 12,425 23,400 5,250 28,650
8 Tantangan 97,810 44,648 53,162 73,681 72,613 1,068 11,350 (1,676) 9,674
132

9 T'boli 205,565 59,054 146,511 198,422 202,662 (4,240) 32,786 (9,344) 23,442
10 Tupi 158,529 96,308 62,221 158,258 152,096 6,162 22,248 (8,994) 13,254
Sub-Total 2,406,598 1,006,594 1,400,004 1,484,628 1,348,728 135,901 468,717 23,428 492,145

Sultan Kudarat
1 Bagumbayan 214,869 20,777 194,092 143,755 126,156 17,598 68,088 7,995 76,083
2 Columbio 136,249 29,331 106,919 127,230 119,860 7,371 12,185 (2,378) 9,807
3 Esperanza 187,885 17,620 170,265 113,926 95,009 18,917 70,217 2,079 72,296
4 Isulan 218,200 24,779 193,421 182,308 149,097 33,211 38,388 35,517 73,905
5 Kalamansig 144,150 56,545 87,605 126,407 110,260 16,147 38,333 11,613 49,946
6 Lambayong 221,292 127,632 93,659 109,511 92,534 16,977 8,876 8,941 17,817
7 Lebak 189,529 48,127 141,402 144,686 130,015 14,671 44,703 22,651 67,354
8 Lutayan 65,147 41,663 23,484 94,364 96,190 (1,825) 3,619 1,975 5,595
9 Ninoy Aquino 88,598 51,294 37,304 83,191 73,707 9,483 14,329 632 14,961
10 Palimbang 180,350 19,620 160,730 138,425 124,114 14,310 14,658 (10,431) 4,228
11 Pres. Quirino 61,194 18,926 42,268 76,909 68,863 8,046 7,917 (5,096) 2,822
Sub-Total 1,707,463 456,315 1,251,148 1,340,712 1,185,806 154,906 321,314 73,498 394,812
REGIONAL TOTAL 9,016,097 3,097,523 5,918,574 6,162,019 5,510,489 651,530 1,973,651 150,472 2,124,123
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


Region XIII

Agusan del Sur


1 Bunawan 395,632 136,628 259,004 189,868 130,699 59,168 40,044 28,131 68,175
2 Esperanza 300,743 101,059 199,684 230,692 213,312 17,380 72,318 33,842 106,160
3 La Paz 190,041 50,523 139,517 172,101 160,143 11,958 6,739 17,726 24,466
4 Loreto 280,941 76,045 204,896 180,845 149,632 31,213 50,792 19,911 70,703
5 Prosperidad 382,893 131,220 251,674 161,341 140,495 20,846 62,105 23,235 85,340
6 Rosario 206,286 92,735 113,551 149,114 141,537 7,578 32,903 11,162 44,065
7 San Francisco 288,930 77,174 211,755 182,305 161,403 20,902 43,664 6,964 50,628
8 San Luis 165,589 135,312 30,277 137,879 128,828 9,052 7,838 1,564 9,402
9 Sibagat 183,824 37,095 146,729 104,067 88,738 15,329 26,574 7,637 34,211
10 Sta. Josefa 193,253 118,760 74,493 84,445 73,123 11,322 4,710 7,263 11,973
11 Talacogon 167,662 77,648 90,014 114,070 95,564 18,505 19,466 (2,177) 17,290
12 Trento 374,844 200,536 174,308 142,803 124,808 17,994 55,073 (9,835) 45,238
13 Veruela 162,482 75,786 86,696 95,027 86,802 8,225 13,240 10,346 23,586
133

Sub-Total 3,293,119 1,310,521 1,982,598 1,944,556 1,695,084 249,471 435,467 155,770 591,237

Agusan del Norte


1 Buenavista 178,299 29,199 149,100 132,518 95,532 36,986 33,318 5,959 39,277
2 Carmen 88,054 31,957 56,098 69,790 57,454 12,336 8,340 10,304 18,644
3 Jobonga 80,522 31,674 48,848 83,521 76,071 7,451 4,419 (87) 4,332
4 Kitcharao 151,215 44,537 106,678 67,365 59,716 7,649 9,307 20,397 29,705
5 Las Nieves 103,090 49,014 54,077 114,367 107,224 7,144 31,983 655 32,638
6 Magallanes 63,294 21,923 41,371 63,379 53,975 9,404 16,458 1,653 18,111
7 Nasipit 97,256 39,081 58,175 96,709 84,600 12,109 23,761 10,076 33,837
8 R. T. Romualdes 47,956 11,902 36,054 43,850 36,711 7,139 15,223 (3,032) 12,192
9 Santiago 161,928 41,816 120,112 64,282 45,634 18,647 25,763 (151) 25,611
10 Tubay 62,909 21,678 41,231 63,790 59,218 4,572 8,947 4,419 13,366
Sub-Total 1,034,524 322,780 711,744 799,571 676,135 123,436 177,519 50,194 227,714

Dinagat Islands
1 Basilisa 71,375 20,891 50,484 63,846 47,499 16,348 9,334 18,520 27,854
2 Cagdianao 183,942 32,533 151,409 86,450 62,905 23,546 45,295 14,983 60,278
3 Dinagat 123,784 6,911 116,873 42,734 35,403 7,331 5,961 2,272 8,233
4 Libjo 93,741 25,809 67,932 54,497 46,703 7,794 29,657 (584) 29,073
5 Loreto 136,563 36,787 99,776 78,229 63,278 14,951 12,406 8,927 21,333
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


6 San Jose 80,243 14,988 65,255 52,766 45,262 7,504 10,381 10,854 21,235
7 Tubajon 76,374 27,583 48,791 95,351 95,638 (287) 12,065 6,222 18,288
Sub-Total 766,022 165,501 600,520 473,874 396,688 77,186 125,099 61,195 186,294

Surigao del Norte


1 Alegria 104,706 88,045 16,661 64,907 59,588 5,320 10,542 (2,406) 8,136
2 Bacuag 66,480 25,896 40,584 41,255 34,431 6,824 9,223 5,196 14,419
3 Burgos 25,884 8,959 16,925 24,507 24,601 (93) 1,098 109 1,207
4 Claver 560,811 31,944 528,868 273,628 106,217 167,412 248,520 150,956 399,475
5 Dapa 143,843 25,835 118,007 57,764 46,784 10,981 15,426 2,921 18,347
6 Del Carmen 114,864 58,003 56,861 52,149 44,517 7,631 5,452 14,088 19,540
7 Gen. Luna 66,602 16,011 50,591 46,359 45,359 1,000 888 7,131 8,019
8 Gigaquit 77,597 31,180 46,417 50,556 47,359 3,197 13,810 965 14,775
9 Mainit 130,447 35,663 94,784 65,175 63,284 1,891 20,259 (3,740) 16,519
10 Malimono 108,639 64,054 44,585 46,856 43,869 2,987 9,220 (211) 9,009
11 Pilar 69,653 36,077 33,576 34,902 29,910 4,992 5,783 3,819 9,602
134

12 Placer 134,656 39,357 95,298 67,050 58,157 8,892 23,138 13,555 36,694
13 San Benito 64,539 39,983 24,555 27,842 24,521 3,320 5,645 (1,101) 4,544
14 San Francisco 17,097 11,541 5,556 37,167 34,127 3,040 3,000 207 3,207
15 San Isidro 58,747 26,183 32,564 29,307 26,866 2,441 3,712 1,390 5,102
16 Sison 57,241 13,532 43,709 46,770 42,009 4,762 11,745 5,673 17,418
17 Socorro 67,667 36,888 30,779 52,112 47,673 4,439 12,547 4,527 17,075
18 Santa Monica 50,937 3,704 47,233 32,071 30,553 1,519 1,676 392 2,068
19 Taganaan 182,522 13,586 168,936 106,458 55,699 50,759 39,136 36,846 75,982
20 Tubod 74,977 29,529 45,448 42,215 32,473 9,741 41,698 7,418 49,116
Sub-Total 2,177,910 635,971 1,541,939 1,199,050 897,996 301,053 482,520 247,736 730,255

Surigao del Sur


1 Barobo 118,919 34,536 84,383 89,474 77,436 12,038 16,085 8,298 24,383
2 Bayabas 24,923 2,639 22,284 36,821 33,065 3,756 3,505 2,456 5,961
3 Cagwait 120,623 66,763 53,860 62,028 60,797 1,231 4,062 3,634 7,696
4 Cantilan 221,286 88,602 132,684 80,215 80,041 174 15,250 (1,086) 14,164
5 Carmen 57,995 31,317 26,678 45,005 44,169 835 14,550 3,555 18,105
6 Carrascal 434,930 45,814 389,116 245,902 129,534 116,368 157,334 38,738 196,072
7 Cortes 47,080 21,465 25,615 46,729 45,802 928 4,014 6,406 10,420
8 Hinatuan 81,023 42,308 38,715 97,021 90,075 6,946 5,373 6,595 11,968
9 Lanuza 62,371 20,562 41,808 58,458 57,972 486 11,807 6,118 17,925
10 Lianga 82,285 60,206 22,079 64,253 59,278 4,976 3,674 1,166 4,840
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


11 Lingig 106,485 66,505 39,980 75,256 71,853 3,403 19,303 (2,074) 17,229
12 Madrid 62,082 30,882 31,201 52,134 47,747 4,387 13,793 (6,945) 6,848
13 Marihatag 117,628 90,464 27,164 69,317 67,924 1,393 17,501 (313) 17,189
14 San Agustin 141,468 64,210 77,259 64,056 58,491 5,565 9,054 20,364 29,418
15 San Miguel 125,189 47,028 78,161 105,771 97,159 8,612 25,413 (5,689) 19,724
16 Tagbina - - - - - - - - -
17 Tago 126,367 90,296 36,072 77,681 72,567 5,114 15,781 3,829 19,611
Sub-Total 1,930,654 803,596 1,127,057 1,270,123 1,093,908 176,214 336,499 85,052 421,550
REGIONAL TOTAL 9,202,229 3,238,370 5,963,859 5,687,173 4,759,812 927,361 1,557,104 599,947 2,157,050

ARMM

Lanao del Sur


1 Bacolod Kalawi 81,313 6,486 74,827 75,942 71,839 4,103 1,236 (530) 706
2 Balabagan 29,934 281 29,653 59,233 60,367 (1,135) 7 6 13
135

3 Balindong 28,252 988 27,264 68,705 65,144 3,561 5,576 (4,537) 1,040
4 Bayang 31,649 2,374 29,274 45,626 45,573 52 39 252 292
5 Binidayan 31,975 838 31,137 52,358 51,743 615 176 (115) 61
6 Buadipuso Buntong 36,946 1,206 35,740 49,411 46,857 2,554 145 303 448
7 Bubong 79,788 423 79,365 102,065 91,317 10,748 279 32 311
8 Bumbaran 36,922 719 36,203 71,821 69,873 1,949 101 2,041 2,143
9 Butig 4,425 190 4,235 61,100 61,353 (253) 28 (1) 27
10 Calanugas 12,165 331 11,833 36,169 36,438 (270) 29 1,454 1,483
11 Ditsaan Ramain 47,029 21,073 25,955 67,154 59,665 7,489 33 265 298
12 Ganassi 13,133 342 12,791 56,996 56,897 99 9 11 20
13 Kapai 29,439 462 28,977 66,426 64,145 2,280 49 43 92
14 Kapatagan 21,200 734 20,466 56,077 56,407 (329) 330 (73) 257
15 Lumba Bayabao 45,761 980 44,781 101,602 101,577 25 374 (348) 26
16 Lumbaca Unayan 11,460 92 11,368 28,500 24,719 3,782 192 (26) 167
17 Lumbatan 31,151 6,523 24,628 41,832 41,769 63 58 170 228
18 Lumbayanague 41,818 12,962 28,856 55,521 53,789 1,732 20 (6) 14
19 Madalum 56,570 734 55,836 77,427 76,598 829 1,569 (1,418) 151
20 Madamba 7,220 285 6,935 48,882 48,325 556 446 393 839
21 Maguing 69,995 30,814 39,181 88,864 88,298 566 21 153 174
22 Malabang 117,143 978 116,165 93,817 93,816 1 176 (164) 12
23 Marantao 74,099 32,635 41,464 91,195 88,177 3,017 239 1,787 2,025
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


24 Marogong 21,629 179 21,450 53,655 53,644 11 209 3,850 4,059
25 Masiu 50,013 - 50,013 44,689 44,188 500 295 20 314
26 Mulondo 56,614 10,820 45,794 69,881 64,774 5,106 457 189 647
27 Pagayawan 64,146 45,303 18,843 45,988 44,456 1,532 107 (30) 78
28 Piagapo 69,618 12,899 56,719 61,124 54,798 6,325 329 (316) 13
29 Picong 68,383 383 67,999 60,769 60,750 19 3,186 (3,156) 29
30 Poona Bayabao 24,876 210 24,666 58,238 57,673 564 50 308 358
31 Pualas 20,158 291 19,867 47,421 46,678 743 83 5,989 6,071
32 Saguiaran 45,017 311 44,706 66,892 64,421 2,471 3,633 (326) 3,307
33 Sultan Dumalondong 2,488 189 2,299 30,946 31,251 (305) 183 (115) 68
34 Tagoloan 34,279 10,873 23,406 57,109 57,083 26 291 5,926 6,217
35 Tamparan 47,453 674 46,779 51,960 49,768 2,192 10 9 19
36 Taraka 49,308 62 49,246 61,342 59,049 2,293 35 3,753 3,788
37 Tubaran 57,596 673 56,922 65,709 65,658 51 106 2,674 2,780
38 Tugaya 22,789 66 22,723 47,336 47,269 67 29 30 59
39 Wao 83,516 11,050 72,466 109,440 102,381 7,059 20,410 8,340 28,750
136

Sub-Total 1,657,268 216,434 1,440,834 2,429,219 2,358,529 70,690 40,548 26,835 67,383

Sulu
1 Hadji Panglima Tahil 29,513 18,412 11,101 26,615 25,889 726 560 1,998 2,558
2 Indanan 46,933 17,463 29,469 86,546 79,475 7,071 1,377 (542) 835
3 Jolo 83,188 19,325 63,863 134,508 130,819 3,689 1,007 524 1,531
4 Kalingalan Caluang 26,348 4,193 22,154 46,399 45,815 583 366 4,520 4,886
5 Lugus 26,422 8,183 18,240 39,178 37,067 2,110 605 (9) 596
6 Luuk 61,496 5,082 56,415 52,794 50,927 1,867 533 5,700 6,233
7 Maimbung 20,007 10,366 9,641 47,395 46,899 496 710 9,591 10,301
8 Panamao 21,620 1,030 20,590 55,970 44,731 11,239 162 49 210
9 Pandami 66,518 41,294 25,223 52,516 48,910 3,606 665 2,597 3,262
10 Panglima Estino 12,695 5,561 7,134 46,307 45,296 1,011 187 1,168 1,355
11 Panglima Omar 44,506 135 44,371 40,542 31,019 9,523 9,577 (6,457) 3,120
12 Pangutaran 62,396 36,019 26,377 65,260 59,581 5,680 387 (17) 369
13 Parang 18,347 5,306 13,042 83,830 79,149 4,681 5,410 (1,742) 3,669
14 Pata 31,121 5,142 25,978 36,047 35,166 881 51 6,145 6,197
15 Patikul 24,377 7,170 17,206 73,822 70,709 3,113 8,006 (4,370) 3,637
16 Siasi 72,778 36,245 36,533 87,296 85,642 1,654 2,328 15,424 17,752
17 Talipao 71,361 1,482 69,879 110,191 92,939 17,252 16,103 (5,313) 10,790
18 Tapul 30,355 166 30,190 39,553 33,427 6,126 188 78 266
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


19 Tongkil (Banguingui) 14,247 674 13,573 54,177 51,549 2,627 202 220 422
Sub-Total 764,227 223,248 540,979 1,178,946 1,095,011 83,935 48,424 29,563 77,987

Tawi-Tawi
1 Bongao 88,230 14,023 74,207 108,039 104,895 3,144 11,063 (10) 11,054
2 Languyan 38,251 2,272 35,980 132,278 114,398 17,880 3,123 3,898 7,021
3 Mapun 30,418 23,567 6,852 54,517 51,057 3,459 690 14,488 15,178
4 Panglima Sugala 35,100 3,862 31,238 94,570 88,455 6,115 2,501 2,142 4,643
5 Sapa-Sapa 13,643 3,832 9,811 73,771 52,342 21,428 50 80 130
6 Sibutu 14,001 715 13,286 48,554 48,413 141 35 147 181
7 Simunul 62,620 52,812 9,809 62,653 62,648 6 343 57 399
8 Sitangkai 62,157 19,512 42,645 114,513 111,268 3,245 9,442 (9,259) 182
9 South Ubian 56,356 52,161 4,195 71,365 60,867 10,498 6,546 (6,307) 239
10 Tandubas 125,039 49,875 75,164 103,692 97,112 6,580 160 57 217
11 Turtle Island 13,850 14,857 (1,006) 26,806 25,494 1,311 276 (78) 197
Sub-Total 539,666 237,486 302,179 890,757 816,949 73,808 34,229 5,214 39,442
137

Basilan
1 Adjul - - - - - - - - -
2 Akbar - - - - - - - - -
3 Al-Barka - - - - - - - - -
4 Hdj Muthamad - - - - - - - - -
5 Lantawan 119,093 72,312 46,781 64,919 59,296 5,623 7,063 (5,026) 2,037
6 Maluso 90,830 51,232 39,598 61,295 59,019 2,276 8,159 (5,703) 2,457
7 Sumicip 227,016 43,239 183,777 97,375 87,992 9,383 58 32,388 32,447
8 Tabuan Lasa 14,013 - 14,013 39,146 37,297 1,849 612 (543) 69
9 Tipo-tipo 114,897 4,377 110,520 42,254 41,331 923 9,517 686 10,204
10 Tuburan 103,266 53,682 49,584 79,378 72,219 7,159 7,217 (6,606) 610
11 Unkaya Pukan 60,463 9,411 51,051 42,644 31,199 11,445 66 145 212
Sub-Total 729,579 234,254 495,324 427,010 388,352 38,658 32,693 15,342 48,035

Maguindanao
1 Ampatuan 48,789 6,282 42,507 56,851 54,772 2,079 6,789 (5,115) 1,673
2 Barira 36,671 4,882 31,789 57,253 54,391 2,862 311 172 482
3 Buldon 74,717 27,859 46,859 84,154 103,243 (19,089) 2,806 (1,856) 950
4 Buluan 57,312 19,184 38,128 101,145 101,095 50 1,411 3,099 4,510
5 Datu Abdullah Sangki 19,125 725 18,400 52,640 53,116 (476) 3,240 (2,698) 542
6 Datu Anggal Midtimbang - - - - - - - - -
Municipalities of the Republic of the Philippines
Financial Profile
Calendar Year 2013
(In Thousand Pesos)

Region Financial Condition Financial Performance Cash Position


7 Datu Blah Sinsuat - - - - - - - - -
8 Datu Hoffer Ampatuan - - - - - - - - -
9 Datu Montawal 25,201 312 24,889 49,303 49,483 (180) 117 132 249
10 Datu Odin Sinsuat 35,968 41,176 (5,207) 161,160 209,392 (48,231) 4,321 211 4,532
11 Datu Paglas 116,798 33,833 82,965 53,246 46,470 6,775 3,365 8,620 11,986
12 Datu Piang 79,883 8,897 70,987 70,700 63,406 7,293 957 507 1,464
13 Datu Salibo - - - - - - - - -
14 Datu Saudi Ampatuan 25,472 3,378 22,094 42,421 42,455 (34) 986 (378) 609
15 Datu Unsay 334,522 5,039 329,484 36,931 35,853 1,078 1,958 305 2,263
16 Guindulungan 51,459 2,259 49,200 43,208 38,867 4,341 189 (107) 82
17 Kabuntalan 61,166 32,922 28,243 47,176 41,891 5,285 8,583 (4,809) 3,774
18 Mamasapano 54,780 9,152 45,627 45,877 45,826 51 149 423 572
19 Mangudadatu 18,242 2,065 16,178 1,576 1,577 (0) 15 24 39
20 Matanog 103,372 80,953 22,419 52,009 49,047 2,961 277 6,990 7,267
138

21 Northern Kabuntalan 37,878 1,507 36,371 805 1,182 (376) 196 (101) 95
22 Pagalungan 53,323 7,537 45,785 124,395 109,071 15,324 1,261 42 1,303
23 Paglat 22,815 7,553 15,262 34,233 34,765 (532) 537 1,800 2,337
24 Pandag 2,436 - 2,436 1,813 2,005 (192) 54 255 309
25 Parang 99,085 8,056 91,029 151,450 150,645 805 4,781 (2,938) 1,842
26 Rajah Buayan 16,567 4,584 11,983 40,072 39,661 411 1,989 (586) 1,403
27 S.K. Pendatun 32,323 4,613 27,710 57,157 56,179 978 3,142 (1,411) 1,732
28 Saidona Mustapha - - - - - - - - -
29 Shariff Aguak 63,536 12,671 50,865 79,735 76,444 3,291 1,221 (754) 468
30 South Upi 59,090 15,839 43,251 68,026 68,283 (257) 5,291 (4,020) 1,272
31 Sultan Kudarat 105,444 47,146 58,299 148,973 136,511 12,462 35,004 1,490 36,495
32 Sultan Mastura 36,058 4,410 31,648 49,648 47,642 2,006 2,382 1,433 3,814
33 Sultan Sa Barongis 14,858 6,681 8,177 57,020 57,534 (514) 1,864 (881) 983
34 Talayan 62,410 91 62,319 36,495 37,413 (917) 325 108 433
35 Talitay 13,549 6,199 7,350 33,445 34,858 (1,413) 4 9 13
36 Upi 146,122 47,569 98,552 143,726 124,837 18,888 9,891 5,688 15,579
Sub-Total 1,908,971 453,373 1,455,598 1,982,644 1,967,916 14,728 103,418 5,655 109,073
REGIONAL TOTAL 5,599,710 1,364,795 4,234,915 6,908,577 6,626,757 281,820 259,313 82,608 341,921

GRAND TOTAL 214,516,061 77,054,316 137,461,746 131,027,436 113,961,793 17,065,643 46,015,312 3,387,606 49,402,918
PART V

CREDIT FINANCING
CREDIT FINANCING

Pursuant to Section 296 of the Local Government Code (LGC) of 1991, local governments
were given more authority and power by allowing them the widest possible latitude to decide, initiate
and innovate. For this purpose, LGUs may avail of credit lines from government or private banks and
lending institutions as a means of stabilizing local finances.

At present, LGUs are borrowing from government and private financing institutions and banks
to finance local infrastructure and other socio-economic development projects in line with approved
local development plan and public investment programs.

To obtain a clear picture of the extent of the LGUs’ long term indebtedness, COA issued audit
instructions to focus on the Credit Financing to establish the existence and outstanding loan balances
of LGUs and the projects funded out of these loans.

As reflected in the consolidated Financial Report for LGUs, the consolidated loans and bonds
payables of LGUs reached P76.2 billion as of December 31, 2013 as compared to last year’s balance
of P 74.8 billion or an increase of P1.4 billion or 1.87%.

Comparison between the totals and the individual loan profiles and the financial statements
showed variances which shall be subject to further verification as this resulted in various
unaccounted/unrecorded loans/bonds payables. As reported, there are balances of loans/bonds
payables not reconciled with the bank figures and some reports submitted are unaudited and still
subject to further verification and audit.

Findings relative to credit financing are incorporated in the Annual Audit Reports of concerned
Local Government Units wherein corresponding recommendations are likewise incorporated in said
report.

The details of the inventory of loans/bonds payable of the LGUs are shown in the attached
schedule as reported by field auditors. Presented in Schedule I are the names of LGUs with
outstanding loan balances as of December 31, 2013, lending institutions, purposes of loans and loan
amortizations for principal and interest.

141
Philippine Local Government Units
Schedule of Loans/Bonds Payables, By LGU, by Region
Calendar Year 2013
Schedule I

TOTAL AMORTIZATION OUTSTANDING


TOTAL AMOUNT
NAME OF LGU BANK/LENDING INSTITUTION PURPOSE OF LOAN PRINCIPAL INTEREST BALANCE
NATIONAL CAPITAL REGION (NCR)
Caloocan Landbank of the Philippines To finance the developmental and public welfare projects 978,164,756.00 592,456,019.25 356,165,367.22 385,708,736.75
listed in its approved Local Development Plan and Public
Investment Program
To finance the construction of various projects of the City 897,482,097.00 177,504,922.50 131,793,611.07 719,977,174.50

Development Bank of the Phils To finance various education related projects-the property 580,557,171.17 20,702,201.62 3,269,376.82 559,854,969.55
acquisition/construction, repair or rehabilitation of buildings
and other structures, acquisition of education-related
equipment, furniture & fixtures, textbooks, and other
materials etc.

Makati National Housing Authority To finance the City's various projects, plans and programs. 316,374.15 0.00 316,374.15
324,000.00 0.00 324,000.00
Landbank of the Philippines 18,450,000.00 922,500.00 18,450,000.00
211,651,141.85 10,582,557.09 211,651,141.85
72,168,850.00 3,133,907.60 72,168,850.00
143

81,348,858.15 3,532,546.31 81,348,858.15


376,425,820.00 15,469,554.25 376,425,820.00
314,928,000.00 10,051,811.51 314,928,000.00
25,101,144.00 385,113.44 25,101,144.00
32,381,150.00 616,572.58 32,381,150.00
289,416,327.45 3,647,438.65 289,416,327.45
7,711,900.00 7,711,900.00
330,137,204.72 330,137,204.72
Landbank of the Philippines To finance the City's various projects, plans and programs. 343,377.00 171,690.00 171,687.00
119,407.00 59,702.00 59,705.00
259,201.00 129,602.00 129,599.00
235,807.00 117,904.00 117,903.00
91,105.00 45,554.00 45,551.00
86,199.00 43,098.00 43,101.00
106,300.00 53,150.00 53,150.00
343,804.66 171,902.34 171,902.32
Schedule I

TOTAL AMORTIZATION OUTSTANDING


TOTAL AMOUNT
NAME OF LGU BANK/LENDING INSTITUTION PURPOSE OF LOAN PRINCIPAL INTEREST BALANCE
Makati Landbank of the Philippines To finance the City's various projects, plans and programs. 721,325.34 360,662.66 360,662.68
299,151.34 149,575.66 149,575.68
382,542.66 191,271.34 191,271.32
140,762.66 70,381.34 70,381.32
130,725.34 65,362.66 65,362.68
231,516.66 115,758.34 115,758.32

Malabon Landbank of the Philippines Sports Complex 106,265,000.00 55,789,125.00 45,936,827.68 50,475,875.00
City Hall Building 362,375,033.00 189,219,324.00 137,907,283.31 173,155,709.00
Various Infrastructures 31,090,000.00 10,363,333.00 6,934,516.27 20,726,667.00

Navotas Landbank of the Philippines Socialized Housing Project 99,064,347.15 38,068,763.49 14,864,294.46 60,995,583.66
Navotas Coastal Dike Project Phase I 12,957,558.96 2,879,457.52 1,384,522.88 10,078,101.44
IRA Priority Projects 10,845,255.00 7,746,610.00 800,252.04 3,098,645.00
Construction of various infrastructure projects 126,656,177.40 100,807,978.05 57,558,656.58 25,848,199.35

Mandaluyong Landbank of the Philippines Construction of various infrastructure projects 954,053,731.26 462,329,597.13 134,338,823.65 464,050,859.99
Dep. of Finance-MDFO For socialized housing projects (Pasig Rehabilitation) 30,023,093.05 5,221,038.59 19,766,143.70 24,018,854.53
144

20,004,000.00 20,004,000.00 30,875,574.44 48,730.66

Manila Landbank of the Philippines Construction of Sta. Ana Hospital 102,247,391.00 68,164,928.00 12,698,170.74 34,032,463.00
Phil. National Bank Expansion of Sta. Ana Hospital 491,324,095.06 61,415,602.29 73,453,325.73 429,791,248.91

Marikina City Phil. Veterans Bank Construction of Pamantasan ng Lungsod ng Markikna, 178,670,987.06 31,010,984.48 10,930,123.00 252,160,002.58
Phase I
Construction of Marikina Legislative Building, Phase I, 104,500,000.00
Markina city Hall Compound
BARANGAY:
Bangka Phil. Veterans Bank Monetization of Unprogrammed IRA releases pursuant to 348,878.04 234,171.26 99,268.74 114,706.78
E.O. No. 723 dated May 12, 2008
Conception Phil. Veterans Bank Monetization of Unprogrammed IRA releases pursuant to 1,087,321.93 734,056.49 291,948.51 375,417.27
E.O. No. 723 dated May 12, 2008
Fortune Dev. Bank of the Phils Construction of Day Care Center/Pavilion and the Material 12,000,000.00 9,333,333.24 2,376,327.06 2,666,666.76
Recovery Facility (MRF) and acquisition of
heavy/transportation equipments; machinery equipment
Schedule I

TOTAL AMORTIZATION OUTSTANDING


TOTAL AMOUNT
NAME OF LGU BANK/LENDING INSTITUTION PURPOSE OF LOAN PRINCIPAL INTEREST BALANCE
Industrial Valley Phil. Veterans Bank Monetization of Unprogrammed IRA releases pursuant to 241,841.05 162,327.36 68,812.64 79,513.69
Complex E.O. No. 723 dated May 12, 2008

Jesus dela Peña Phil. Veterans Bank Monetization of Unprogrammed IRA releases pursuant to 176,694.37 118,598.81 50,276.19 58,095.56
E.O. No. 723 dated May 12, 2008
Parang Phil. Veterans Bank Monetization of Unprogrammed IRA releases pursuant to 1,012,956.32 673,530.21 297,184.79 338,686.64
E.O. No. 723 dated May 12, 2008
Tañang Phil. Veterans Bank Monetization of Unprogrammed IRA releases pursuant to 181,664.86 121,934.41 51,690.59 59,730.41
E.O. No. 723 dated May 12, 2008
Tumana Dev. Bank of the Phils Acquisition of Heavy/Transportation Equipment and 8,350,000.00 6,494,444.46 1,734,937.18 1,855,555.54
Machineries for the Barangay's health services and solid
waste management program

San Juan Landbank of the Philippines Construction of the New City Hall Building 675,991,991.06 57,056,810.22 51,944,086.28 618,935,180.84

Muntinlupa Landbank of the Philippines Construction of Sports Center 90,000,000.00 60,365,853.46 36,011,855.01 29,634,146.54
Construction of MCTI and Retaining Wall 60,000,000.00 37,976,470.61 22,700,203.34 22,023,529.39
Various Infrastructures 262,392,776.44 102,041,635.17 95,288,805.92 160,351,141.27
145

Purchase of Fire Truck/Ladder 103,040,000.00 42,678,644.20 32,898,868.23 60,361,355.80


Construction of City Hall 220,000,000.00 80,863,095.23 80,224,856.53 139,136,904.77
Purchase of Recue Van 20,000,000.00 7,652,892.54 6,031,041.71 12,347,107.46
Construction of PLMUN Bldg. Phase I 56,000,000.00 17,411,764.88 18,386,112.50 38,588,235.12
Various Infrastructures, Deep well 39,000,000.00 14,048,125.03 11,302,670.41 24,951,874.97
Various Infrastructures 156,770,314.94 48,337,513.73 47,686,871.47 108,432,801.21
Various Infrastructures 35,555,644.00 25,396,888.55 11,880,435.87 10,158,755.45
Purchase of Vehicle/Trucks 23,733,300.00 23,733,300.00 4,553,228.55 0.00
Various Infrastructures 181,863,137.08 48,792,548.97 51,326,941.58 133,070,588.11
Various Infrastructures 94,393,907.06 27,889,108.65 23,831,784.14 66,504,798.41
Various Infrastructures 12,315,793.80 10,468,424.73 2,137,798.92 1,847,369.07
Development Bank of the Phils Purchase of lot for Gov't. Center 150,000,000.00 51,562,500.00 49,892,545.35 98,437,500.00
Computerization System 30,906,099.33 0.00 2,085,512.03 30,906,099.33

Paranaque Landbank of the Philippines Infrastructure Projects 2,799,925,136.59 1,196,746,953.81 508,414,136.86 1,603,178,182.78

Pasay Not indicated To finance the City's infrastructure projects and acquisition 2,000,000,000.00 0.00 28,365,681.74 669,749,212.25
of equipment
Schedule I

TOTAL AMORTIZATION OUTSTANDING


TOTAL AMOUNT
NAME OF LGU BANK/LENDING INSTITUTION PURPOSE OF LOAN PRINCIPAL INTEREST BALANCE

Pasig HDMF Construction of Low Cost housing 84,000,000.00 0.00 0.00 22,509,596.77

Quezon Not indicated Not indicated 1,099,750.00 0.00 0.00 1,099,750.00

Taguig Landbank of the Philippines To finance the City's modernization, development and the 16,366,616.12 13,580,809.32 2,785,806.80
implementation of its Solid Waste Management System
and other related projects
To finance the construction of four (4) storey Pamantasan 74,539,918.12 61,288,376.94 13,251,541.18
ng Lungsod ng Taguig (PLT)
To finance the development of Taguig People's Serenity 20,177,519.88 16,550,100.83 3,627,419.05
Park and construction of various buildings, Day Care 240,000,000.00 67,500,000.00 172,500,000.00
Center/School Building, Covered Courts/Baseball Stadium 59,995,414.28 16,873,710.30 43,121,703.98
and Horizontal projects (roads and drainage, etc.) 72,053,674.50 24,017,891.52 48,035,782.98
75,736,267.98 25,245,422.64 50,490,845.34
56,698,450.00 17,899,483.28 37,798,966.72
18,866,199.35 6,288,733.08 12,577,466.27
44,430,932.95 14,810,310.96 29,620,621.99
146

33,921,110.65 11,307,036.84 22,614,073.81


45,047,371.83 15,015,790.56 30,031,581.27
49,047,903.98 16,349,301.36 32,698,602.62
34,083,908.26 11,361,302.76 22,722,605.50
97,823,473.11 32,607,824.40 65,215,648.71
3,675,600.00 1,224,999.96 2,450,600.04
19,968,000.00 9,152,000.00 11,648,000.00
31,959,200.00 14,647,966.63 18,642,866.70
5,680,000.00 2,603,333.37 3,313,333.30
2,054,400.00 941,600.00 1,198,400.00
35,763,000.00 9,934,166.70 25,828,833.30
137,759,100.00 38,266,416.70 99,492,683.30
32,376,200.00 8,993,388.90 23,382,811.10
36,988,000.00 10,274,444.40 26,713,555.60
28,771,148.02 7,991,985.60 20,799,162.42
181,612,798.42

Pateros Landbank of the Philippines Construction of Pateros Park-Plaza de Borja 13,320,078.44 4,070,023.98 1,881,549.35 9,250,054.46
Schedule I

TOTAL AMORTIZATION OUTSTANDING


TOTAL AMOUNT
NAME OF LGU BANK/LENDING INSTITUTION PURPOSE OF LOAN PRINCIPAL INTEREST BALANCE
Pateros Landbank of the Philippines Hold-out Loan re: Construction of Pateros Tech. College 10,841,146.81 9,757,032.12 879,647.69 1,084,114.69

Valenzuela Landbank of the Philippines for various projects of the City 880,684,566.00 258,875,632.00 25,665,297.00 621,808,934.00
Dev. Bank of the Phils. for various projects of the City 255,000,000.00 85,937,500.00 12,932,285.00 169,062,500.00

CORDILLERA ADMINISTRATIVE REGION (CAR)


Abra Landbank of the Philippines Not Indicated 32,593,298.54 9,407,001.12 3,133,602.02 13,718,543.68
Not Indicated 116,909,780.40 25,979,951.52 13,218,603.02 68,197,371.30
Not Indicated 19,405,361.09 4,312,302.48 2,531,438.62 12,936,907.37
Not Indicated 44,838,400.00 8,742,191.21 5,251,359.17 29,267,335.81
Not Indicated 163,741,295.00 35,076,381.84 21,067,152.42 6,235,148.72
Not Indicated 14,255,305.00 5,755,522.08 1,482,580.42 6,235,148.72
Department of Interior and Local Not Indicated 43,403,051.81 43,403,051.81
Government (DILG)

Bangued Landbank of the Philippines Not Indicated 5,000,000.00 3,918,552.52 117,911.28 1,081,447.48
147

Not Indicated 13,700,000.00 5,581,481.73 667,127.23 8118518.27


Not Indicated 3,041,933.00 28,166.04 333,013.12 3,013,766.96
Not Indicated 30,092,682.00 - 1,162,254.97 30,092,682.00

Bucay LBP-Bangued Not Indicated 8,009,000.00 924,115.41 775,818.09 7,084,884.59

Bucloc Office of the President Not Indicated 1,000,000.00 undetermined 1,000,000.00

Danglas Landbank of the Philippines Not Indicated 7,917,600.00 156,043.61 16,988.10 776,155.39

Lapaz Landbank of the Philippines Not Indicated 14,994,391.00 6,292,441.38 1,481,967.24 8,701,949.62
Not Indicated 8,000,000.00 5,488,994.84 789,103.67 2,511,005.16

Lacub Department of Finance Not Indicated 2,912,439.89 631,843.21 2,002,508.20 2,280,596.68

Lagangilang Landbank of the Philippines Not Indicated 16,605,000.00 988,392.85 463,673.49 15,616,607.15
Not Indicated 9,437,425.00 315,362.66 9,437,425.51
Schedule I

TOTAL AMORTIZATION OUTSTANDING


TOTAL AMOUNT
NAME OF LGU BANK/LENDING INSTITUTION PURPOSE OF LOAN PRINCIPAL INTEREST BALANCE
Lagayan Landbank of the Philippines Not Indicated 25,325,823.00 5,393,462.05 5,176,954.37 19,932,360.95
Not Indicated 2,000,000.00 1,771,901.67 70,648.05 228,098.33
Department of Finance Not Indicated 3,413,747.10 370,915.79 1,072,854.01 3,042,831.31

Langiden Landbank of the Philippines Not Indicated 6,211,606.13 2,345,057.16 1,286,883.50 3,866,548.97
Not Indicated 2,616,879.00 1,269,728.17 250,541.64 162,540.97

Luba PNB-Bangued Not Indicated 10,873,633.17 8,475,269.52 2,773,141.84 2,416,363.65


GMA-PMS Not Indicated 1,000,000.00 1,000,000.00

Malibcong Landbank of the Philippines Not Indicated 4,379,500.00 1,310,700.46 268,292.85 3,068,799.54
Not Indicated 2,616,879.00 116,305.76 95,477.53 2,500,573.24

Peñarruba Landbank of the Philippines Not Indicated 11,493,789.00 5,906,530.52 2,723,102.78 5,587,258.48

Pidigan Undetermined Not Indicated 944,390.00 944,390.90

Pilar Municipal Development Office- Not Indicated 1,574,592.85 304,598.52 160,377.03 1,269,994.33
148

Local Government Finance and


Development (LOGOFIND)
Landbank of the Philippines Not Indicated 7,370,793.00 7,214,578.61 156,215.07

San Isidro Technology and Livelihood Not Indicated 1,000,000.00 1,000,000.00


Research Center (TLRC)

San Juan Landbank of the Phililippines Not Indicated 17,128,863.00 17,128,863.00

San Quintin Landbank of the Philippines Not Indicated 7,688,281.88 5,093,203.45 2,098,050.25 2,595,078.43

Tayum LBP-Bangued Not Indicated 19,190,009.91 6,641,954.96 2,771,191.13 12,548,054.95

Tineg Philippine Veterans Bank (PVB) Not Indicated 40,000,000.00 6,000,000.03 1,909,166.07 33,999,999.97

Villaviciosa Landbank of the Philippines Not Indicated 10,800,000.00 4,356,590.12 1,355,016.39 6,443,409.88
Landbank of the Philippines Not Indicated 5,241,008.00 225,638.28 126,347.73 5,015,369.72
Schedule I

TOTAL AMORTIZATION OUTSTANDING


TOTAL AMOUNT
NAME OF LGU BANK/LENDING INSTITUTION PURPOSE OF LOAN PRINCIPAL INTEREST BALANCE
Apayao LBP-Tuguegarao Not Indicated 41,646,634.88 28,368,092.38 16,104,332.56
LBP-Tuguegarao Not Indicated 68,526,193.91 43,422,136.61 24,060,244.21 13,278,542.50
LBP-Tuguegarao Not Indicated 49,001,892.97 39,020,025.78 29,428,263.94 25,104,057.30
LBP-Tuguegarao Not Indicated 109,817,177.57 49,878,257.48 28,718,029.24 9,981,867.19
LBP-Tuguegarao Not Indicated 20,504,411.00 14,646,010.00 6,404,015.41 59,938,920.09
Philippine National Bank Not Indicated 119,921,600.00 14,805,135.90 6,785,741.32

Calanasan Landbank of the Philippines Not Indicated 5,662,905.00 4,044,930.00 1,720,759.13 1,617,975.00

Conner Landbank of the Philippines Not Indicated 10,454,262.67 6,833,929.21 4,400,318.50 3,620,333.46
Landbank of the Philippines Not Indicated 3,949,862.00 2,323,521.12 1,168,022.17 1,626,340.88

Flora LBP- Northern Cagayan Valley Not Indicated 20,000,000.00 14,999,999.76 7,580,672.67 5,000,000.24
Lending Center
LBP- Northern Cagayan Valley Not Indicated 1,995,680.00 1,344,909.78 931,784.42 650,770.22
Lending Center
LBP- Northern Cagayan Valley Not Indicated 2,069,019.00 1,379,344.00 328,405.00 689,675.00
Lending Center
149

DOF Not Indicated 11,221,573.04 - - 11,221,573.04

Kabugao Landbank of the Philippines Not Indicated 4,208,976.00 2,378,867.53 1,272,023.54 1,830,108.47

Sta Marcela Landbank of the Philippines Not Indicated 1,431,620.00 452,545.55 485,980.40
DOF-MDFO Not Indicated 25,000,000.00 1,610,642.47 24,881,911.11

La Trinidad Economic Support Fund, Office of Not Indicated 2,126,523.62 2,126,523.62 - 2,126,523.62
the President

Ifugao Asian Development Bank through Not Indicated 16,916,251.89 4,750,000.00 - 12166251.89
the National Government (DILG)

Technical Livelihood Resource Not Indicated 396,254.74 396,254.74


Center (TLRC)

Asipulo Landbank of the Philippines Not Indicated 10,000,000.00 369,212.77


Schedule I

TOTAL AMORTIZATION OUTSTANDING


TOTAL AMOUNT
NAME OF LGU BANK/LENDING INSTITUTION PURPOSE OF LOAN PRINCIPAL INTEREST BALANCE
Alfonso Lista Landbank of the Philippines Not Indicated 10,270,000.00 4,914,860.35 1,450,386.56 4,262,587.17
Philippine National Bank Not Indicated 72,500,000.00 10,661,764.70 4,859,760.89 51,176,170.56
DepEd Not Indicated 1,817,351.90 - 1,817,351.90

Banaue President's Social Fund under the Not Indicated 1,000,000.00 589,687.50 410,312.50
Office of the President

Kiangan Technology and Livelihood Not Indicated 2,000,000.00 2,000,000.00 1,210,907.64


Research Center (TLRC)
Office of the President Not Indicated 1,000,000.00 1,000,000.00 1,000,000.00

Tinoc Landbank of the Philippines Not Indicated 14,844.00 11,929,982.50

Lagawe Landbank of the Philippines Not Indicated 3,000,000.00 666,666.34

Mayayao President's Social Fund under the Not Indicated 1,000,000.00 1,000,000.00
Office of the President
150

Tabuk DBP-Tabuk Not Indicated 57,911,733.95 17,403,137.00 36,776,582.02 40,508,596.69

Rizal Landbank of the Philippines Not Indicated 18,789,503.55 3,395,693.42 5,265,352.15 15,393,810.13
Municipality Development Fund Not Indicated 28,317,965.44 - 1,352,938.30 28,317,965.44
Office

Balbalan Landbank of the Philippines Not Indicated 3,139,983.00 2,242,845.00 1,011,118.29 897,138.00

Lubuagan DBP-Tabuk Not Indicated 24,036,677.78 15,900,000.00 8,136,677.78 9,918,893.89

Tanudan Landbank of the Philippines Not Indicated 2,278,616.00 2,032,147.56 74,217.60 246,468.44

Tinglayan Department of Finance MDFO Not Indicated 1,366,690.58 151,610.14 852,080.50 1,215,080.44

Province of Landbank of the Philippines Not Indicated 35,296,847.00 3,605,380.55 2,919,438.54 31,691,466.45
Mountain Landbank of the Philippines Not Indicated 16,500,000.00 6,416,666.62 5,911,059.25 10,083,333.38
Landbank of the Philippines Not Indicated 109,536,265.08 2,231,473.54 1,286,982.58 107,304,791.54
Schedule I

TOTAL AMORTIZATION OUTSTANDING


TOTAL AMOUNT
NAME OF LGU BANK/LENDING INSTITUTION PURPOSE OF LOAN PRINCIPAL INTEREST BALANCE
Bantus Department of Finance MDFO Not Indicated 13,653,853.26 6,898,060.56 13,881,975.09 6,755,792.70

Tadian National Housing Authority (NHA) Not Indicated 3,136,000.00 1,701,138.26 364,848.44 1,434,861.74

Landbank of the Philippines Not Indicated 24,958,000.00 1,080,492.81 649,258.62 15,065,789.19

REGION I - ILOCOS REGION


Ilocos Norte Development Bank of the Construction of Ilocos Norte Convention Center (Plaza del 470,201,093.00 49,244,033.40 187,883,877.10 420,957,059.60
Philippines Norte)
Municipal Development Fund Construction/Renovation of Gov. Roque B. Ablan Sr. 54,248,220.64 4,670,125.68 24,181,304.95 49,578,094.96
Office Memorial Hospital, Bangui District Hospital and Dingras
District Hospital
Lank Bank of the Philippines Monetization of RA 7171 share of PGIN covering the 240,487,104.00 120,243,552.00 49,895,034.40 120,243,552.00
periods 2002-2009 from Virginia Tobacco Excise Tax

Laoag City Presidential Management Staff Laoag City Public Market 1,000,000.00 Interest free 1,000,000.00
Development Bank of the Upgrading of Laoag City Gen Hospital 348,260,000.00 12,000,000.00 24,550,608.61 336,260,000.00
Philippines
151

Development Bank of the Purchase of Heavy Equipment 99,561,500.00 1,199,000.00 99,561,500.00


Philippines

Bacarra Lank Bank of the Philippines Construction of Public Market 25,000,000.00 1,332,264.22 25,000,000.00
Provincial Government of Ilocos Establishing Multi-Pass Rice Mill 1,800,000.00 750,000.00 1,050,000.00
Norte

Badoc Landbank of the Philippines Construction of Municipal Hall Building 19,380,761.85 8,067,790.68 4,811,084.18 11,312,971.17

Currimao DOF - Mun. Devt. Fund Office Construction of Municipal Hall Building 6,282,750.00 - 154,917.12 6,282,750.00

Dingras Not indicated Construction of Public Market 27,189,200.00 9,679,902.96 9,394,408.62 17,509,297.04
Construction of RHU 2,240,838.04 304,253.53 1,463,933.57 1,936,584.51

Marcos Landbank of the Philippines River Protection 2,716,518.12 1,244,295.47 2,567,844.44 1,472,222.65
Heavy Equipment 13,760,000.00 10,452,500.00 2,844,127.83 3,307,500.00
Nueva Era DOF - Mun. Devt. Fund Office Construction of RHU and Lying-in Clinic 5,115,600.00 845,006.94 3,426,615.15 4,270,593.06
Schedule I

TOTAL AMORTIZATION OUTSTANDING


TOTAL AMOUNT
NAME OF LGU BANK/LENDING INSTITUTION PURPOSE OF LOAN PRINCIPAL INTEREST BALANCE
Paoay LBP - BATAC Purchase of Springfields Memorial Park 23,000,000.00 7,666,666.68 77,449.43 15,333,333.32

Piddig Landbank of the Philippines Public Market 17,000,000.00 11,311,672.31 10,710,055.47 5,688,327.69
Dept. of Finance Municipal Bldg. 43,862,840.00 8,817,360.84 2,600,275.76 35,045,479.16
Landbank of the Philippines Cataract Center Bldg. 447,922.00 80,274.08 447,922.00
Cataract Center Medical 4,990,068.00 97,046.54 4,990,068.00

Sarrat Development Bank of the Rehabilitation of New Presidencia and Construction of 19,781,584.01 5,275,240.16 9,449,402.06 14,506,343.85
Philippines New Public Market

Vintar Lank Bank of the Philippines Construction of the new Public Market building including its 23,403,000.00 12,967,977.80 7,997,437.18 10,435,022.20
perimeter fence

Ilocos Sur Philippine Nation Bank then Acquisition of transportation equipment and plant 378,648,299.00 26,185,408.25 33,141,299.50 352,462,890.75
restructured by Philippine Deposit machineries for the Tomato Past Plant (1998)
Insurance Corporation (PDIC)
152

Rural Waterworks Not Indicated 52,901.23 52,901.23


Development Corporation Not Indicated
(RWWDC) a. No available
records for the
purpose of
loan
Various NGAS b. Taken from 27,824.30 27,824.30
earliest AAR
on file for
No records found on file CY 1996 70,929.06 70,929.06

City of Candon Landbank of the Philippines Drainage Project 110,317,007.77 64,123,667.97 5,520,241.76 46,193,339.80

City of Vigan Landbank of the Philippines-Vigan Acquisition of 1 unit cutter suction dredger 50,400,000.00 23,223,120.11 26,149,103.96 27,176,879.89
Branch

Banayoyo Landbank of the Philippines Construction of Wet Market/Trading Post Building & 4,593,347.67 2,706,421.12 1,123,045.93 1,886,926.55
Slaughterhouse
Schedule I

TOTAL AMORTIZATION OUTSTANDING


TOTAL AMOUNT
NAME OF LGU BANK/LENDING INSTITUTION PURPOSE OF LOAN PRINCIPAL INTEREST BALANCE
Bantay Philippine National Bank Construction of Public Market 22,969,977.30 - 1,306,395.18 22,969,977.30
Landbank of the Philippines Construction of Arcade 57,747,420.41 19,989,486.60 27,741,371.89 37,757,933.81
Landbank of the Philippines Purchase of 2 Patrol Cars 2,000,000.00 399,999.96 127,166.67 1,600,000.04

Cabugao Landbank of the Philippines Rehabilitation / Expansion of Water System 34,995,447.04 13,390,618.92 16,805,503.75 21,604,828.12
Landbank of the Philippines Rehabilitation of Water System (Phase II) 17,779,242.31 4,296,650.15 3,820,020.56 13,482,592.16

Caoayan Mun. Dev't. Fund Office, Manila Construction of Fuerte Sea Wall and Pantay Tamurong 8,024,911.28 3,246,483.44 5,999,836.15 4,778,427.84
River Protection

Cervantes LBP Candon Branch Rehabilitation of Cervantes Level III Water System 24,975,081.00 7,631,274.75 6,196,308.07 17,343,806.25

Magsingal Landbank of the Philippines Public Market/Farm to Market Road 73,111,989.16 13,947,286.00 3,245,454.61 59,164,703.16

Narvacan Landbank of the Philippines Construction of 2 Storey Public Market 103,000,000.00 34,097,201.18 40,805,139.44 68,902,798.82
153

Quirino MDFO-LOGOFIND Construction of 7 school buildings and 1 barangay health 2,908,835.45 475,892.13 1,893,628.90 2,432,943.32
station

San Ildefonso Dept. Of Finance - Mutual Construction of River Protection 3,991,035.57 777,343.26 2,930,194.25 3,213,692.31
Development Fund Office

San Juan Landbank of the Philippines Loan for the Municipal Hall 44,000,000.00 23,110,339.01 13,320,715.62 20,889,660.99
Landbank of the Philippines Cemetery 18,600,000.00 18,110,526.33 841,465.63 489,473.67

Sta. Catalina LOGOFIND Construction of Seawall 7,250,800.44 1,197,704.46 4,850,426.59 6,053,095.98


DMAF-Disaster Management Reconstruction of RHU Building 1st Floor 5,338,941.61 166,167.35 757,225.89 5,172,774.26
Assistance Fund
Millennium Dev't Goal Fund Reconstruction of RHU Building 2nd Floor 1,916,224.44 59,639.90 197,059.48 1,856,584.54

Sta. Cruz Landbank of the Philippines Construction and Improvement of Public Market 97,544,323.78 13,829,858.42 17,949,759.27 83,714,465.36
MDFO-LOGOFIND Construction of River Wall Protection 8,881,497.20 1,467,066.78 6,226,605.22 7,414,430.42

Sta. Lucia LBP Candon Branch Construction of 1 storey public market 23,588,444.90 4,717,689.60 2,994,197.60 18,870,755.30

Suyo Landbank of the Philippines Construction of Suyo Waterworks System 19,470,000.00 7,227,174.91 12,649,110.91 12,242,825.09
Schedule I

TOTAL AMORTIZATION OUTSTANDING


TOTAL AMOUNT
NAME OF LGU BANK/LENDING INSTITUTION PURPOSE OF LOAN PRINCIPAL INTEREST BALANCE
Suyo Landbank of the Philippines Various Projects 17,285,762.00 8,642,880.00 4,253,450.13 8,642,882.00

Tagudin Landbank of the Philippines Construction of New Public Market 43,330,968.39 21,023,525.44 12,658,514.61 22,307,442.95

La Union Landbank of the Phililippines For the Rehabilitation of the La Union Provincial 11,000,000.00 61,279.67 11,000,000.00
Administrative and Commercial Building, Mabanag Hall,
City of San Fernando, La Union

City of San World Bank thru LOGOFIND Development of Engineered Sanitary Landfill, Construction 146,135,409.76 74,819,679.41 93,830,380.43 71,315,730.35
Fernando (Department of Finance) of Health Centers & School Buildings
Landbank of the Philippines Improvement of the drainage project / dredging machine 29,982,997.25 23,024,428.86 20,423,497.67 6,958,568.39

Landbank of the Philippines Various Projects 31,139,001.00 15,569,502.00 5,694,578.43 15,569,499.00


154

Agoo Landbank of the Phililippines Redevelopment of Public Park (Imelda Garden) Phase 2 24,500,000.00 10,499,999.80 13,368,952.98 14,000,000.20

Allied Banking Corp. Construction of Public Market (Agoo Hypermarket - Phase 45,000,000.00 18,281,250.00 10,419,465.87 26,718,750.00
I)
Bank of the Philippine Island (BPI) Construction of Public Market (Agoo Hypermarket - Phase 65,000,000.00 26,406,263.00 16,609,401.88 38,593,737.00
II)
Bank of the Philippine Island (BPI) Construction of Public Market (Agoo Hypermarket - Phase 49,000,000.00 2,882,351.74 4,142,871.78 46,117,648.26
III)
Philippine Postal Savings Bank Expansion of Municipal Cemetery (Phase I) 24,000,000.00 3,304,568.10 4,454,404.55 20,695,431.90
Philippine Postal Savings Bank Expansion of Municipal Cemetery (Phase II) 22,500,000.00 412,317.34 2,113,812.50 22,087,682.66

Bacnotan Philippine National Bank Construction of Public Market Phase II 94,500,000.00 11,375,000.00 12,374,327.22 83,125,000.00

Balaoan Landbank OF THE PHILIPPINES- CFor the Construction of Balaoan Public Market Building 50,000,000.00 22,321,428.50 25,392,367.93 27,678,571.50

Bauang Phil. Postal Savings Bank (Loan takProcurement of Heavy Equipment 12,528,737.56 3,313,655.40 1,173,478.73 9,215,082.16
Phil. Postal Savings Bank Infrastructure projects and construction of public market 32,646,844.03 1,328,830.97 3,416,392.21 31,318,013.06
Phil. Postal Savings Bank Construction of new public cemetery 35,000,000.00 1,424,611.95 2,526,114.99 33,575,388.05
Phil. Postal Savings Bank Procurement of heavy equipment (for solid waste) 15,000,000.00 3,823,557.00 1,344,601.16 11,176,443.00
Schedule I

TOTAL AMORTIZATION OUTSTANDING


TOTAL AMOUNT
NAME OF LGU BANK/LENDING INSTITUTION PURPOSE OF LOAN PRINCIPAL INTEREST BALANCE
Naguilian Landbank of the Philippines Various projects 49,914,421.67 16,002,320.59 8,428,721.83 33,912,101.08
Repair/Rehab of Municipal Building 26,449,059.47 1,721,297.75 1,032,541.03 24,727,761.72
Repair of NFA Warehouse & Purchase of Coal Briquetting
Machine
Repair of Slaughterhouse with Viewdeck
River Control - Baraoas
River Control - Al-alinao Norte 5,592,059.00 5,592,059.00

Rosario Philippine National Bank (PhilippineLot and construction of Public Market 32,430,063.36 27,925,888.10 12,714,911.94 4,504,175.26
Bank of the Philippine Island Lot and construction of Slaughterhouse and Public Market 70,000,000.00 23,981,482.04 24,597,222.22 46,018,517.96
(BPI) (Phase 2)
Additional two buildings in market, open shed for ambulant 35,499,527.78 4,984,665.06 2,662,499.97 30,514,862.72
vendors, deep well drilling and construction, rehab of
slaughterhouse, water system in slaughterhouse, exit road
slaughterhouse, mini fire truck, installation of 3 phase
connection, drainage canal, concrete pavement, multi
155

purpose building at slaughterhouse, rehab of annex


building, multi purpose hall, rehab of old market

San Juan Landbank of the Phililippines. 1st drawdown for municipal bldg. 836,542.45 176,125.93 65,373.16 660,416.52
2nd drawdown for municipal bldg. 4,363,457.55 495,653.53 709,578.00 3,867,804.02
1st drawdown for public market bldg. 725,500.00 115,611.72 51,578.00 609,888.28
1st drawdown for the slaughterhouse bldg. 1,935,976.55 274,865.89 204,916.00 1,661,110.66
2nd drawdown for public market bldg. 3,700,000.00 473,915.27 495,790.00 3,226,084.73
2nd drawdown for the slaughterhouse bldg. 6,818,750.00 1,273,365.16 1,181,348.44 5,545,384.84
BLGF LOANS Disaster preparedness 76,336,170.79 1,347,899.00 14,523,023.21 74,988,271.79
Acquisition of Heavy equipments
Installation of 3 phase electric connection at
slaughterhouse
Construction of additional pigpen & concreting of Parking
Area at the slaughterhouse
Construction of San Juan Public Market (Dry Goods
Section)-Phase II
Extension of Public Cemetery
Construction of Public Cemetery Perimeter Fence
Schedule I

TOTAL AMORTIZATION OUTSTANDING


TOTAL AMOUNT
NAME OF LGU BANK/LENDING INSTITUTION PURPOSE OF LOAN PRINCIPAL INTEREST BALANCE
San Juan BLGF LOANS Purchase & Installation of Additional Abattoir equipments

Construction of additional pigpen & parking area of the


public market
Acquisition of additional refrigerated van

Sto. Tomas Landbank of the Phililippines Construction of Public Market perimeter commercial stalls 20,000,000.00 6,824,852.08 6,083,048.36 13,175,147.92

IBRD Construction of School Building 7,323,605.77 2,019,321.05 6,395,540.85 5,304,284.72

Pangasinan Landbank of the Philippines To finance construction and Irrigation System Farm to 343,544,988.37 343,544,988.37 88,617,084.83 -
market Roads and other socio-projects
To finance various infrastructure projects 79,249,686.00 56,606,920.00 24,550,419.71 22,642,766.00
To finance road asphalting and/or blocktopping of roads in 149,942,779.08 47,768,518.52 22,714,049.13 102,174,260.56
the 6th districts of the province
To finance acquisition of brand new equipment 97,255,640.00 48,627,819.94 17,784,704.03 48,627,820.06
To finance acquisition of slightly used equipment and 75,437,000.00 35,077,983.13 6,342,295.42 40,359,016.87
156

machineries
To finance construction/ rehabilitation of Pangasinan 133,383,025.91 42,247,327.17 20,082,834.56 91,135,698.74
Provincial Hospital, Urdaneta District Hospital and Western
Pangasinan District Hospital
To finance various programs that will benefit tobacco 185,854,705.00 92,926,752.00 39,025,300.84 92,927,953.00
growers
To finance their construction of United Way, PSWD, Girl/ 50,228,784.65 2,034,448.95 50,228,784.65
Boy Scout Building and Narciso Ramos Sports and
Complex Center
To finance construction/ rehabilitation of provincial and 94,648,679.29 3,108,303.71 94,648,679.29
district hospitals

San Carlos City Philippine National Bank Conversion of Loan/consolidation 88,790,103.01 39,462,268.00 29,914,931.72 49,327,835.01
(Philippine National Bank)
Heavy Equipments 75,000,000.00 29,166,666.62 23,369,969.92 45,833,333.38
Various Projects 83m term loan 81,871,967.56 29,564,877.27 22,404,446.55 52,307,090.29
Various Projects 92m term loan 91,921,598.18 24,939,370.62 19,917,156.32 66,982,227.56
Various Projects 100m term loan 99,834,539.29 13,241,855.91 13,594,862.29 86,592,683.38
Purchased of Heavy Equipments 84,508,561.00 15,649,733.55 8,528,874.09 68,858,827.45
MDFO-DOF- Manila PREMIUMED 14,999,841.13 12,635,276.17 21,006,910.66 2,364,564.96
Schedule I

TOTAL AMORTIZATION OUTSTANDING


TOTAL AMOUNT
NAME OF LGU BANK/LENDING INSTITUTION PURPOSE OF LOAN PRINCIPAL INTEREST BALANCE

Bayambang Landbank of the Philippines Construction of Public Market 100,000,000.00 9,425,652.69 6,348,707.64 90,574,347.31
Construction of Legislative Bldg. & Concreting of Farm to 34,850,000.00 18,040,832.24 4,000,339.78 16,809,167.76
Market Road

Agno Landbank of the Philippines Construction of Materials Recovery Facility (MRF) 871,500.00 615,000.00 347,155.70 256,500.00
Construction of Materials Recovery Facility (MRF) 914,625.00 684,000.00 376,622.57 230,625.00
Postal Bank Concreting of Farm to Market Roads 26,067,022.62 - 8,966,655.82 26,067,022.62

Anda Philippine National Bank Construction/ Rehabilitation of Anda Water System 14,174,484.52 11,221,791.79 6,224,230.21 2,952,692.73
Construction/ Rehabilitation of Anda Wet Market 23,957,777.71 - 681,438.27 23,957,777.71

Bolinao Landbank of the Philippines Rehab. of Bolinao Waterworks Sys. Phase 1 (Brgy. 49,848,421.26 7,609,272.35 12,375,653.74 42,239,148.91