-2

7
Exhibit 1-b

Statement of Receipts and Expenditures

Municipality: SAN JUAN
Period Covered: Q4, 2010

Population:

Particulars
A

Income Target/
Budget
Appropriation

General Fund
C
4,765,338
1,388,641
393,970

Regulatory Fees (Permit and Licenses)

B
2,236,000
1,140,000
340,000
700,000
100,000
1,096,000
836,000

Service/User Charges (Service Income)

30,000

301,039

210,000

1,077,019

20,000

1,141,831

108,830,903

108,830,903

Internal Revenue Allotment

39,863,083

39,863,083

Other Shares from National Tax Collections

68,967,820

68,967,820

LOCAL SOURCES (9+13)

TAX REVENUE (10+11+12)
Real Property Tax
Tax on Business
Other Taxes
NON-TAX REVENUE (14+15+16+17)

Income from Economic Enterprises (Business Income)

Other Receipts (Other General Income)
EXTERNAL SOURCES (19+20+21+22)

Inter-Local Transfer

Extaordinary Receipts/Grants/Donations/Aids
TOTAL CURRENT OPERATING INCOME (8+18)
111,066,903
LESS: CURRENT OPERATING EXPENDITURES (PS + MOOE+FE)
General Public Services
17,166,463
Department of Education
560,383
Health, Nutrition & Population Control
2,137,490
Labor & Employment
Housing & Community Development
14,317,553
Social Services & Social Welfare
4,975,199
Economic Services
32,759,520
Debt Service (FE) (Interest Expense & Other Charges)
2,914,889
TOTAL CURRENT OPERATING EXPENDITURES (25 to 32)
74,831,496
NET OPERATING INCOME/(LOSS) FROM CURRENT OPERATIONS(23-33)
36,235,407
ADD: NON INCOME RECEIPTS
CAPITAL/INVESTMENT RECEIPTS (37+38+39)
Proceeds from Sale of Assets
Proceeds from Sale of Debt Securities of Other Entities
Collection of Loans Receivables
RECEIPTS FROM LOANS AND BORROWINGS (41+42)
Acquisition of Loans
Issuance of Bonds
TOTAL NON-INCOME RECEIPTS (36+40)
LESS: NON OPERATING EXPENDITURES
CAPITAL/INVESTMENT EXPENDITURES (46+47+48)
41,382,000
Purchase/Construct of Property Plant and Equipment (Assets/Capital 41,382,000
Outlay)
Purchase of Debt Securities of Other Entities (Investment Outlay)
Grant/Make Loan to Other Entities (Investment Outlay)
DEBT SERVICE (50+51) (Principal Cost)
5,333,333
Payment of Loan Amortization
5,333,333
Retirement/Redemption of Bonds/Debt Securities
TOTAL NON-OPERATING EXPENDITURES (45+49)
46,715,333
NET INCREASE/(DECREASE) IN FUNDS (34+43-52)
(10,479,926)
ADD: CASH BALANCE, BEGINNING
37,937,610
FUNDS AVAILABLE (53+54)
27,457,684
Less: Payment of Prior Year Accounts Payable
2,144,040
FUND BALANCE, END (55-56)
25,313,644
CONTINUING APPROPRIATION
12,496,230
Total Assets
246,395,800
Amount set aside to finance projects with appropriations
provided in the previous years (Continuing appropriations)
Amount set aside for payment of Prior Year Accounts Payable

844,492
150,178
3,376,698
856,809

D
731,007
492,463
492,463

% of General +
SEF to Total
Income(GF+SEF
)
F
E
5,496,346
4.81%
1,881,103
1.65%
886,433
0.78%

238,545

844,492
150,178
3,615,242

0.74%
0.13%
3.16%

856,809

0.75%

301,039

0.26%

1,077,019

0.94%

1,380,376
108,830,903

1.21%
95.19%

39,863,083

34.87%

68,967,820

60.32%

Total
(C + D)

SEF

238,545
-

0.00%

113,596,241

731,007

114,327,249

0.00%
100.00%

14,980,743
2,021,155
8,903,390
2,326,222
26,978,299
2,914,889
58,124,698
55,471,544

331,643
331,643
399,364

14,980,743
331,643
2,021,155
8,903,390
2,326,222
26,978,299
2,914,889
58,456,341
55,870,908

25.63%
0.57%
3.46%
0.00%
15.23%
3.98%
46.15%
4.99%
100.00%
0.00%

33,369,601
33,369,601
5,333,333
5,333,333
38,702,934
16,768,610
36,558,604
53,327,214
2,144,040
51,183,174
8,760,651

GF
27,557,601
2,144,040

399,364
1,379,006
1,778,370
1,778,370

SEF
-

33,369,601
33,369,601
5,333,333
5,333,333
38,702,934
17,167,974
37,937,610
55,105,584
2,144,040
52,961,544
8,760,651

Total
27,557,601
2,144,040

#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
100.00%
100.00%
0.00%
0.00%
100.00%
100.00%
0.00%

3,735,579

Amount set aside for Obligation not yet Due and Demandable
Amount Available for appropriations/operations
Fund Balance, End (should be reconciled w/cash flow statement)

4,712,923
16,768,610
51,183,174

1,778,370
1,778,370

4,712,923
18,546,980
52,961,544

Certified Correct:
Municipal Treasurer