Expenditures 2020
| LBP Form No 1 | ||||||||
| BUDGET OF EXPENDITURE AND SOURCES OF FINANCING | ||||||||
| LGU MUNICIPALITY OF BANATE | ||||||||
| GENERAL FUND | ||||||||
| Current Year Appropriation | ||||||||
| PARTICULARS | ACCOUNT CODE | INCOME | Past Year | 2019 | Budget Year | |||
| CLASSIFICATION | Actual | First Semester | Second Semester | total | Proposed | |||
| 2018 | Actual | Estimate | 2020 | |||||
| 1. Beginning Balance | 6,547,676.29 | 6,547,676.29 | 8,646,015.29 | |||||
| A. Local Sources | ||||||||
| 1. Tax Revenue | ||||||||
| Amusement Tax | 401-03-060 | 118,850.00 | 91,350.00 | -31,350.00 | 60,000.00 | 71,646.70 | ||
| Business Tax | 401-03-030 | 4,302,941.43 | 4,435,864.70 | 1,064,135.30 | 5,500,000.00 | 2,754,834.75 | ||
| Community Tax | 401-01-050 | 348,944.48 | 304,734.93 | -4,734.93 | 300,000.00 | 280,964.11 | ||
| Franchise Tax | 401-03-070 | |||||||
| Professional Tax | 401-01-020 | 2,032.80 | 2,032.80 | -32.80 | 2,000.00 | 1,316.09 | ||
| Real Property Tax-Basic | 401-02-240 | 1,560,475.91 | 580,700.63 | 3,919,299.37 | 4,500,000.00 | 1,852,177.69 | ||
| Special Education Tax | ||||||||
| Tax on Delivery Trucks & Vans | 401-03-050 | 55,962.50 | 67,880.50 | -22,380.50 | 45,500.00 | 17,242.05 | ||
| Other Local Taxes | 401-04-990 | |||||||
| Tax revenue- Fines & Penalties- -Property Taxes | 401-05-020 | 460,109.15 | 92,579.98 | 157,420.02 | 250,000.00 | 766,492.56 | ||
| Tax revenue- Fines & Penalties- -Taxes on Goods & services | 401-05-030 | |||||||
| Tax revenue- Fine & Penalties -Other Taxes | 401-05-040 | 2,861.99 | 117,305.17 | -87,305.17 | 30,000.00 | 70,792.58 | ||
| TOTAL TAX REVENUE | 6,852,178.26 | 5,692,448.71 | 4,995,051.29 | 10,687,500.00 | 5,815,466.53 | |||
| 14 | ||||||||
| Current Year Appropriation | ||||||||
| PARTICULARS | ACCOUNT CODE | INCOME | Past Year | 2019 | Budget Year | |||
| CLASSIFICATION | Actual | First Semester | Second Semester | total | Proposed | |||
| 2018 | Actual | Estimate | 2020 | |||||
| 2. Non-Tax Revenue | ||||||||
| a. Regulatory Fees (Permits & Licenses) | ||||||||
| Permit fees | 402-01-010 | 1,006,475.97 | 992,866.36 | -192,866.36 | 800,000.00 | 751,420.55 | ||
| Registration fees | 402-01-020 | 160,660.00 | 73,715.00 | 126,285.00 | 200,000.00 | 118,460.81 | ||
| Registration plates,Tags, and Stickers Fees | 402-01-030 | 80,860 | -80,860 | |||||
| Occupation Fees(Occupational Fees) | 402-01-140 | 100,600.00 | -99,600.00 | 1,000.00 | ||||
| Fees for Sealing & Licensing of Weights & measures | 402-01-160 | 31,654.23 | 29,950.00 | 20,050.00 | 50,000.00 | 28,233.00 | ||
| Fines & Penalties- -Service Income | 402-01-980 | 138,558.91 | 48,650.00 | -8,650.00 | 40,000.00 | 88,237.52 | ||
| Other Service Income | 402-01-990 | |||||||
| b. Business & Service Income | ||||||||
| Clearance & Certification fees | 402-01-040 | 757,298.00 | 435,618.00 | 164,382.00 | 600,000.00 | 335,922.71 | ||
| Supervision and regulation Enforcement Fees | 402-01-070 | 175,430.00 | 51,000 | 19,500 | 70,500.00 | 80,978.65 | ||
| Garbage Fees | 402-02-190 | 106,940.00 | 83,120.00 | 46,880.00 | 130,000.00 | 132,550.70 | ||
| Hospital & Health Centers Fees | 402-02-200 | 97,930.00 | 83,110.00 | -23,110.00 | 60,000.00 | 161,236.45 | ||
| Road Network Fees | 402-02-080 | |||||||
| Receipt from Market Operations | 402-02-140 | 6,976,835.90 | 3,697,120.80 | 2,302,879.20 | 6,000,000.00 | 3,052,886.90 | ||
| Receipt From Bus Terminal | 2,013,961.50 | |||||||
| Receipt from Cemetery Operations | 402-02-160 | 78,690.00 | 57,000.00 | 43,000.00 | 100,000.00 | 83,239.50 | ||
| Parking Fees | 402-02-120 | 15,784.00 | 4,384.00 | 15,616.00 | 20,000.00 | |||
| Interest Income | 402-02-220 | |||||||
| Other Businesss Income | 402--02-990 | |||||||
| Fine & Penalties- Business Income | 402-02-980 | |||||||
| Miscellaneous Income | 406-01-010 | 125,695.96 | -125,695.96 | |||||
| TOTAL Non Tax Revenue | 9,546,257.01 | 5,863,690.12 | 2,207,809.88 | 8,071,500.00 | 6,847,128.29 | |||
| TOTAL LOCAL SOURCES | 16,398,435.27 | 11,556,138.83 | 7,202,861.17 | 18,759,000.00 | 12,662,594.82 | |||
| 15 | ||||||||
| Current Year Appropriation | ||||||||
| PARTICULARS | ACCOUNT CODE | INCOME | Past Year | 2019 | Budget Year | |||
| CLASSIFICATION | Actual | First Semester | Second Semester | total | Proposed | |||
| 2018 | Actual | Estimate | 2020 | |||||
| B. External Sources | ||||||||
| 1. Share fron National Internal Revenue | 401-06-010 | 94,432,956.00 | 51,586,044.00 | 52,307,282.00 | 103,893,326.00 | 113,330,431.00 | ||
| 2.SHARE FROM PAGCOR | 404-01-010 | |||||||
| 3. share from PCSO | 404-01-020 | 268,038.70 | ||||||
| Grants and Donations-in Cash | 404-02-010 | |||||||
| Grants and Donations-in Kind | 404-02-020 | |||||||
| Total Non-Tax Revenue | 94,700,994.70 | 51,586,044.00 | 52,307,282.00 | 103,893,326.00 | 113,330,431.00 | |||
| TOTAL RECEIPTS | 111,099,429.97 | 63,142,182.83 | 59,510,143.17 | 122,652,326.00 | 125,993,025.82 | |||
| TOTAL AVAILABLE RESOURCES FOR | ||||||||
| APPROPRIATION | 111,099,429.97 | 63,142,182.83 | 66,057,819.46 | 129,200,002.29 | 134,639,041.11 | |||
| III. Expenditures | ||||||||
| A Current Operating Expenditures | ||||||||
| 1. Personal Services | ||||||||
| Salaries & Wages- Regular | 501-01-010 | 24,170,842.73 | 12,786,290.62 | 16,940,691.82 | 29,726,982.44 | 33,049,213.24 | ||
| Salaries & Wages- Casuals | 501-01-020 | 1,080,925.00 | 591,725.00 | 508,275.00 | 1,100,000.00 | 1,300,000.00 | ||
| PERA | 501-02-010 | 2,455,909.09 | 1,188,090.91 | 1,643,909.09 | 2,832,000.00 | 2,880,000.00 | ||
| RA (Representation Allowance) | 501-02-020 | 1,487,431.42 | 752,344.75 | 822,655.25 | 1,575,000.00 | 1,575,000.00 | ||
| TA (Transportation Allowance) | 501-02-030 | 1,469,431.42 | 752,344.75 | 822,655.25 | 1,575,000.00 | 1,575,000.00 | ||
| Clothing/Uniform Allowance | 501-02-040 | 624,000.00 | 576,000.00 | 132,000.00 | 708,000.00 | 720,000.00 | ||
| Subsintence Allowance | 501-02-040 | 222,918.18 | 130,772.74 | 175,227.26 | 306,000.00 | 306,000.00 | ||
| Laundry Allowance | 501-02-060 | 19,141.82 | 11,277.26 | 13,922.74 | 25,200.00 | 25,200.00 | ||
| Quarter Allowance | 501-02-070 | |||||||
| Productivity Incentive Allowance(PEI) | 501-02-080 | 517,000.00 | ||||||
| Honoraria | 501-02-100 | |||||||
| Sub Total | 32,047,599.66 | 16,788,846.03 | 21,059,336.41 | 37,848,182.44 | 41,430,413.24 | |||
| 16 | ||||||||
| Current Year Appropriation | ||||||||
| PARTICULARS | ACCOUNT CODE | INCOME | Past Year | 2019 | Budget Year | |||
| CLASSIFICATION | Actual | First Semester | Second Semester | total | Proposed | |||
| 2018 | Actual | Estimate | 2020 | |||||
| Hazard Pay | 501-02-110 | 452,207.52 | 260,276.38 | 412,560.86 | 672,837.24 | 672,837.24 | ||
| Longevity Fay | 501-02-120 | 5,000.00 | ||||||
| Overtime & Night Pay | 501-02-130 | 90,139.24 | ||||||
| Year end Bonus | 501-02-140 | 2,048,366.48 | 2,477,248.54 | 2,477,248.54 | 2,754,101.10 | |||
| Cash Gift | 501-02-150 | 514,500.00 | 590,000.00 | 590,000.00 | 600,000.00 | |||
| Other Bonuses and Allowances(Mid Year Bonus) | 501-02-990 | 2,048,366.48 | 2,136,107.26 | 341,141.28 | 2,477,248.54 | 2,754,101.10 | ||
| Retirement and Life Insurance Premiums | 501-03-010 | 2,858,740.96 | 1,507,267.88 | 2,059,970.02 | 3,567,237.90 | 3,965,905.59 | ||
| Pag-ibig Contribution | 501-03-020 | 97,200.00 | 52,600.00 | 74,600.00 | 127,200.00 | 129,600.00 | ||
| PHILHEALTH Contribution | 501-03-030 | 274,305.38 | 148,854.95 | 199,072.03 | 347,926.98 | 467,556.22 | ||
| Employees Compensation Insurance Premiums | 501-03-040 | 110,776.70 | 57,341.95 | 79,555.25 | 136,897.20 | 141,334.46 | ||
| Terminal Leave Benefits | 501-04-030 | 460,411.02 | 446,326.29 | 8,174,651.81 | 8,620,978.10 | 3,880,245.15 | ||
| Other Personnel Benefits. | 501-04-990 | 1,776,462.79 | 10000 | 810,000.00 | 820,000.00 | 630,000.00 | ||
| Sub Total | 10,736,476.57 | 4,618,774.71 | 15,218,799.79 | 19,837,574.50 | 15,995,680.86 | |||
| TOTAL PERSONAL SERVICES | 42,784,076.23 | 21,407,620.74 | 36,278,136.20 | 57,685,756.94 | 57,426,094.10 | |||
| 2. Maintenance & Other Operating | ||||||||
| Expenditures (MOOE) | ||||||||
| Travelling Expenses (Local) | 502-01-010 | 2,990,436.44 | 882,811.20 | 1,682,188.80 | 2,565,000.00 | 2,875,000.00 | ||
| Training Expenses | 502-02-010 | 38,271.00 | 333,483.00 | 1,721,517.00 | 2,055,000.00 | 2,055,000.00 | ||
| Scholarship Grants/Expense | 502-02-020 | |||||||
| Office supplies Expenses | 502-03-010 | 1,133,076.79 | 252,262.86 | 1,387,737.14 | 1,640,000.00 | 1,640,000.00 | ||
| Accountable Forms Expense | 502-03-020 | 180,262.50 | 63,835.00 | 136,165.00 | 200,000.00 | 200,000.00 | ||
| Drugs & Medicines Expense | 502-03-070 | 388,662.75 | 746,256.30 | 553,743.70 | 1,300,000.00 | 1,300,000.00 | ||
| Medical ,Dental & Laboratory Supplies Expense | 502-03-080 | 100,000.00 | 100,000.00 | 100,000.00 | ||||
| Fuel,Oil & Lubricants Exp | 502-03-090 | 1,726,435.80 | 666,844.20 | 1,433,155.80 | 2,100,000.00 | 2,340,000.00 | ||
| Other Supplies and Materials Expenses | 502-03-990 | 33,645.00 | 50,000.00 | 50,000.00 | 50,000.00 | |||
| Water Expense | 502-04-010 | 4535 | 2,630.00 | 227,370.00 | 230,000.00 | 180,000.00 | ||
| Electricity Expenses | 502-04-020 | 1,877,585.78 | 769,737.59 | 1,360,262.41 | 2,130,000.00 | 2,130,000.00 | ||
| Sub Total | 8,372,911.06 | 3,717,860.15 | 8,652,139.85 | 12,370,000.00 | 12,870,000.00 | |||
| 17 | ||||||||
| Current Year Appropriation | ||||||||
| PARTICULARS | ACCOUNT CODE | INCOME | Past Year | 2019 | Budget Year | |||
| CLASSIFICATION | Actual | First Semester | Second Semester | total | Proposed | |||
| 2018 | Actual | Estimate | 2020 | |||||
| Postage and Courier services | 502-05-010 | 5170.57 | 29,829.43 | 35,000.00 | 80,000.00 | |||
| Telephone Subscription Expenses | 502-05-020 | 269,771.88 | 111,021.72 | 183,978.28 | 295,000.00 | 240,000.00 | ||
| Telephone Expense-Mobile | 14,550 | 85,450.00 | 100,000.00 | 100,000.00 | ||||
| Survey Expenses | 502-05-020 | |||||||
| Internet Subscription Expenses | 502-05-030 | 156,000.00 | 156,000.00 | 156,000.00 | ||||
| Advertising Expenses | 502-99--010 | 150,000.00 | 150,000.00 | 150,000.00 | ||||
| generation,Transmission & Distribution expenses | 502-09-010 | 20,000.00 | 20,000.00 | 20,000.00 | ||||
| Auditing Services | 502-11-020 | 6,689.00 | 7,145.00 | 22,855.00 | 30,000.00 | 20,000.00 | ||
| Janitorial services | 502-12-020 | 981,450.00 | 18,550.00 | 1,000,000.00 | 1,000,000.00 | |||
| Repair & Maintenance- Buildings & other Structures | 502-13-040 | 1,669,144.00 | 3,100,000.00 | 3,100,000.00 | 3,100,000.00 | |||
| Repair & Maint.- Machinery and Equipt. | 502-13-050 | 481,096 | 62,550.00 | 657,450.00 | 720,000.00 | 770,000.00 | ||
| Repair & Maint.- Transportation Equipment | 502-13-060 | 1,041,488.68 | 304,391.53 | 1,345,608.47 | 1,650,000.00 | 1,650,000.00 | ||
| Repair & maintenance- Furniture & Fixtures | 502-13-070 | |||||||
| Repair & Maintenance- Infrastsructure assets | 502-13--030 | 1,081,332.00 | 2,000,000.00 | 2,000,000.00 | 2,000,000.00 | |||
| Subsidy to NGAs | 502-14--020 | 16,500.00 | 85,500.00 | 102,000.00 | 102,000.00 | |||
| Subsidy to Other Funds | 502--14-660 | 9,749.10 | 190,250.90 | 200,000.00 | 298,000.00 | |||
| SubsidyOthers (Chiuld Development Workers) | 502-14-990 | 372,000.00 | 780,000.00 | 1,152,000.00 | 1,152,000.00 | |||
| Training for Child Development Workers | 9,350.00 | 25,650.00 | 35,000.00 | 35,000.00 | ||||
| Transfer of Unspent Current Year DRRM Funds to the Trust fund | 502-15-010 | |||||||
| transfer of Property Equity Share/LGU Counterpart | 501-15-020 | 500,000.00 | ||||||
| Donations | 502--99--080 | 7,000.00 | 183,000.00 | 2,817,000.00 | 3,000,000.00 | 3,000,000.00 | ||
| Confidential Expenses | 502-10-010 | 150,000.00 | 150,000.00 | 300,000.00 | 300,000.00 | |||
| Intelligence Expenses( Peace & Order) | 502-10-020 | 337,500.00 | 662,500.00 | 1,000,000.00 | 1,000,000.00 | |||
| Drug Rehabilitation Program | 200,000.00 | 200,000.00 | 200,000.00 | |||||
| Fidelity Bond Premiums | 502-16--020 | 18,100.50 | 100,000.00 | 100,000.00 | 100,000.00 | |||
| Sub Total | 5,074,622.06 | 2,559,207.35 | 12,780,622.08 | 15,345,000.00 | 15,473,000.00 | |||
| 18 | ||||||||
| Current Year Appropriation | ||||||||
| PARTICULARS | ACCOUNT CODE | INCOME | Past Year | 2018 | Budget Year | |||
| CLASSIFICATION | Actual | First Semester | Second Semester | total | Proposed | |||
| 2018 | Actual | Estimate | 2019 | |||||
| OTHER MOOE | 502-99-990 | 10,870,071.21 | 1,819,044.16 | 8,730,919.69 | 10,549,963.85 | 12,985,000.00 | ||
| Discretionary Fund | 31,209.52 | |||||||
| Advertising/publication | 502--99--990 | |||||||
| Insurance Expenses | 502-16--030 | 37,383.85 | 255,951.19 | 164,048.81 | 420,000.00 | 420,000.00 | ||
| Printing & Publication Expenses | 502-99-020 | |||||||
| Membership Dues & Contribution to Organization | 502-99-060 | 9,300.00 | ||||||
| Rent expense | 502-99-050 | |||||||
| Codification of Ordinances | 502-99-990 | |||||||
| Bank Charges | 501-01-040 | |||||||
| Interest Expense | 503-01-020 | 1,314,876.40 | 1,400,000.00 | 1,400,000.00 | 1,400,000.00 | |||
| Sub Total | 12,231,631.46 | 2,074,995.35 | 10,294,968.50 | 12,369,963.85 | 14,836,209.52 | |||
| TOTAL MOOE | 25,679,164.58 | 8,352,062.85 | 31,727,730.43 | 40,084,963.85 | 43,179,209.52 | |||
| 3. CAPITAL OUTLAY | ||||||||
| Capital Outlay( Building & Other Structures,Equipment) | 107-04-990 | 54,694.00 | 345,306.00 | 400,000.00 | 1,000,000.00 | |||
| Market Bldg/Transport Terminal & Other Structures | 1,700,000.00 | 1,700,000.00 | 1,400,000.00 | |||||
| Capital Outlay(CCTV w/ accessories ) | 500,000.00 | |||||||
| Capital Ouitlay (fitness Gym) (Other Structures) | 300,000.00 | 300,000.00 | 500,000.00 | |||||
| Office Equipment | 107-05-020 | 136,200.00 | 1,033,800.00 | 1,170,000.00 | 1,180,000.00 | |||
| Purchase of 2 Rescue Trucks (Elf) Type) | 107-06-010 | |||||||
| urchase of Motorcycle | 60,000.00 | 60,000.00 | ||||||
| Furniture & Fixtures | 107-07-010 | 4,000.00 | 66,000.00 | 70,000.00 | 170,000.00 | |||
| Purchase of Multi media Visual aids | 107-99-990 | 300,000.00 | 300,000.00 | |||||
| TOTAL CAPITAL OUTLAY | 194,894.00 | 3,505,106.00 | 4,000,000.00 | 5,050,000.00 | ||||
| 20% Development Fund | 17,013,156.68 | 2,215,323.71 | 18,419,093.09 | 20,634,416.80 | 22,666,086.20 | |||
| 5% LRRM Fund | 748022.75 | 423,380.00 | 5,709,236.30 | 6,132,616.30 | 6,299,651.29 | |||
| Election Reserve | 41749.57 | 439,738.75 | 60,261.25 | 500000 | ||||
| Aid to Barangays | 18,000.00 | 18,000.00 | 18,000.00 | |||||
| TOTAL | 17,802,929.00 | 3,078,442.46 | 24,206,590.64 | 27,285,033.10 | 28,983,737.49 | |||
| TOTAL EXPENDITURES | 86,266,169.81 | 33,033,020.05 | 95,717,563.27 | 128,750,583.32 | 134,639,041.11 | |||
| Ending balance | 19 | |||||||
| We hereby certify that the foregoing estimated receipts are reasonably projected as collectible for the Budget Year . | ||||||||
| WENNALYN D. DE LA CRUZ | MARK ANTHONY B. DIAMANTE,C.P.A. | JEANNIE FAYE AN AMISTOSO | MARK ANTHONY B. DIAMANTE,C.P.A. | |||||
| Municipal Treasurer | Mun. AccountantOIC-Mun. Budget Officer | MPDC | Municipal Accountant | |||||
| Approved; | ||||||||
| CARLOS O. CABANGAL, JR. | ||||||||
| Municipal Mayor | ||||||||
| 20 | ||||||||
Attatchment:
